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NGOs gelten als wichtige Akteure, um die Belange der Zivilgesellschaft auch auf internationaler Ebene zu repräsentieren. Die UNESCO hat ihr Potenzial bereits frühzeitig erkannt und bietet ihren Partner-NGOs verschiedene Wege der Einflussnahme. Mit der neuen NGO-Richtlinie von 2011 haben neben internationalen NGOs auch lokale und regionale nichtstaatliche Organisationen die Möglichkeit, einen Konsultativ- oder Assoziativstatus mit der UNESCO einzugehen und dementsprechend ihre Interessen in den verschiedensten Organen der UNESCO einzubringen. Jedoch wird die Zusammenarbeit im Rahmen der UNESCO durch bestimmte Faktoren, wie der Finanzlage der UNESCO, eingeschränkt. Insbesondere im Arbeitsalltag der UNESCO zeigt sich, dass NGOs ihre zugesprochenen Einflussmöglichkeiten aufgrund der starken Rolle der Mitgliedstaaten nicht immer einlösen können. Die Bildungsinitiative Education for All verdeutlicht die herausragende Arbeit von NGOs, um internationale Zielvorgaben zu erreichen, sowie die unterstützende Rolle der UNESCO. Allerdings begründet sich der starke Einfluss der NGOs vor allem auf deren Eigeninitiative. Aufgrund ihrer begrenzten Ressourcen ist die UNESCO abhängig von ihren nichtstaatlichen Partnern. Nur wenn die UNESCO weiterhin auf eine verstärkte NGO-Partnerschaft setzt, können UNESCO-Programme auch langfristig erfolgreich umgesetzt werden. Die Avantgarde-Stellung der UNESCO bezüglich der NGO-Zusammenarbeit ist kein Selbstzweck, sondern sichert die Zukunft der UNESCO.:Abkürzungsverzeichnis II A) Einleitung 1 B) NGOs und deren Stellung im UN-System 2 C) Klassifizierung von NGOs im Rahmen der UNESCO 3 I. Definition von NGOs durch die UNESCO 3 II. Rechtliche Grundlage für die Einbeziehung von NGOs 4 III. Rechtlicher Status der NGOs: Zwei Kategorien der Zusammenarbeit 4 1. Konsultativstatus 5 2. Assoziativstatus 5 IV. Grundlegende Voraussetzungen an NGOs in offizieller UNESCO-Partnerschaft 5 D) NGOs und deren Zusammenarbeit mit der UNESCO 6 I. Geschichtliche Verbundenheit und stetige Vertiefung der Partnerschaft 6 II. Einflussmöglichkeiten für NGOs durch Institutionen der UNESCO 7 1. Internationale Konferenz der NGOs 7 2. NGO-UNESCO-Verbindungsausschuss 8 3. Gemeinsame Konsultationen bei spezifischen Themen 9 4. Ausschuss für Nichtstaatliche Partner des Exekutivrats 9 III. Konkrete Einflussmöglichkeiten laut NGO-Richtlinie 2011 10 IV. Die Bewertung der Einflussmöglichkeiten für die Zusammenarbeit 11 1. Errungenschaften der Zusammenarbeit 11 2. Potenziale der Zusammenarbeit 12 V. Zwischenergebnis 14 E) Die UNESCO-NGO-Partnerschaft am Beispiel der Initiative Education for All (EFA) 15 F) Fazit 17 Anhang I Literatur- und Quellenverzeichnis III

On April 20, 1999, twelve students and one faculty member were shot and killed at Columbine High School in Littleton, Colorado. The two shooters also died. Today, over nine years after the tragedy, the community continues to heal and cope with their loss. Rather than investigating the actual tragedy, this study focused on perceptions of three leaders representing the Columbine Memorial Planning Committee, summarizing their responses to 9 questions related to planning the Columbine Memorial. Now completed, the memorial invites students; families; the community of Littleton, Colorado; and the world to never forget this loss or precious life. This memorial represents a positive avenue for coping with their tragedy, the loss of loved ones, and the violence perpetrated on their school and community. The leaders' feedback is important to consider and provides direction and insight for other schools coping with similar trauma. Additionally, previous research on the topic of planning memorials is extremely limited, even more so for school-based memorials. More information is needed to guide practice. As a starting point, this thesis provides a brief overview of childhood and adolescent grief, a historical overview of how national tragedies involving children have been memorialized, and subsequently an initial investigation focusing on planning the Columbine Memorial. After reviewing and summarizing the committee members' responses, a list of suggestions are proposed to guide schools in planning memorials. The discussion section compares and contrasts the planning committee's feedback with previous information provided by the National Association of School Psychologists and other publications related to children and memorials.

The study of media as it relates to the Church of Jesus Christ of Latter-day Saints has increased appreciably over the past few years. The Church's first sustained centralized effort began with the creation of the Radio, Publicity, and Mission Literature Committee in 1935. However, little research has been conducted in regards to the creation, products, or impact of the Committee. This thesis examines the circumstances under which the Radio, Publicity, and Mission Literature Committee was formed in 1935. It further describes the Committee's production of filmstrips, radio programs, and exhibits. The impact of these products in missionary work and public image is also explored.

The debate regarding a national parliaments’ opposition in EU politics is ambiguous andremarkably underdeveloped. Historically researchers argued that opposition in the context of national parliaments and European integration is decreasing at the national level. However, this idea has been challenged during the last few years by a few researchers when studying opposition in EU Member States and specifically Sweden. Even though the idea of a decreasing opposition at the national level has been challenged, researchers have primarily focused their studies on measuring opposition through quantitative approaches. Consequently, there is a shortage of research examining opposition through a qualitative lens which could grant there search field a more nuanced perspective of the opposition occurring in national parliaments.The purpose of this thesis is to investigate if and how opposition takes place in the Swedish European Affairs Committee [EAC], through a theoretical lens of opposition and parliamentary transformations. The thesis offers a comprehensive qualitative analysis of opposition by usinga reflexive thematic analysis. The results show that opposition exist in the Swedish EAC. However, political parties repeatedly fail to present alternatives to EU proposals and fail to debate suggestions stemming from the EU. This thesis shed light of how domestic opposition in EU politics can be studied through a qualitative lens and provides a more nuanced depictionof opposition.

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Syfte: Intresset för miljö och processen kring miljöprestanda har blivit alltmer intensiv hos forskare, investerare och andra intressenter och därför har relevansen av miljöprestanda blivit alltmer viktig. Syfte med studien är därför att analysera inverkan av längden på styrelseuppdrag (BoD) och revisionskommitténs uppdrag (AC) på miljöprestanda (EP) år 2021 i EU och USA. Vi ska undersöka om styrelseledamöternas rotation genererar högre miljöprestanda. Vi ska titta på det genomsnittliga antalet år som nuvarande styrelse- och revisionskommitté har tjänstgjort i en organisation.  Metod: Studien bygger på en positivistisk forskningsfilosofi och en hypotetisk-deduktiv ansats antas. En tvärsnittsdesign och en kvantitativ forskningsstrategi har antagits för att genomföra studien med data för 1143 företag i EU och 3131 företag i USA. Studiens data är sekundär och inhämtad från databasen Refinitiv Eikon och har därefter analyserats i statistikprogrammet SPSS.  Resultat och slutsats: Utifrån studiens resultat finner vi inget stöd för våra hypoteser gällande ett positivt samband mellan längden på styrelseuppdrag och miljöprestanda, ett positivt samband mellan längden på revisionskommitténs uppdrag och miljöprestanda och en negativ interaktionseffekt mellan variablerna och miljöprestanda i EU men däremot finner vi stöd för våra hypoteser i USA. Längre styrelse-och revisionsuppdrag leder till högre miljöprestanda i företag och detta går i linje med legitimitetsteorin där erfarenhet och kunskap skapar mer legitimitet för företaget. Däremot, om styrelsen och revisionskommittén har samma position i en organisation samtidigt leder det till en “kollisionsväg” mellan dessa.  Examensarbete bidrag: Studien bidrar till att fylla forskningsgapet genom att studera år 2021 samt bidrar den med en jämförelse mellan EU och USA som ska skapa en större förståelse och förklara styrningsmekanismer som förklarar beteenden som finns i en organisation.  Förslag till fortsatt forskning: Eftersom studie inom detta forskningsområde är unik och forskning inom icke-finansiella frågor är begränsad i detta sammanhang finns det stora möjligheter för forskare att utveckla den. Ett förslag till vidare forskning är att studera denna hypotesprövning under flera år för att få en mer representativ bild över en längre tid fast med en annan metod. / Aim: Interest in the environment and the process of environmental performance has become increasingly intense among researchers, investors and other stakeholders and therefore the relevance of environmental performance has become increasingly important. The purpose of the study is therefore to analyze the impact of the length of board of directors (BoD) tenure and audit committee (AC) tenure on environmental performance (EP) in 2021 in the EU and the USA. We will investigate whether the rotation of board members generates higher environmental performance. We will look at the average number of years the current board and audit committee have served in an organization. Method: The study is based on a positivist research philosophy and a hypothetical-deductive approach is adopted. A cross-sectional design and a quantitative research approach have been adopted to conduct the study with data for 1143 companies in the EU and 3131 companies in the US. The study's data is secondary and obtained from the Refinitiv Eikon Database and has subsequently been analyzed in the statistical program SPSS. Result and conclusions: Based on the results of the study, we find no support for our hypotheses regarding a positive relationship between the length of board tenure and environmental performance, a positive relationship between the length of audit committee tenure and environmental performance and a negative interaction effect between the variables and environmental performance in the EU, but we do find support for our hypotheses in the United States. Longer board tenure and audit committee tenure lead to higher environmental performance in companies and this is in line with the legitimacy theory where experience and knowledge create more legitimacy for the company. On the other hand, if the board and the audit committee have the same position in an organization at the same time, it leads to a "collision course" between them Contribution of this thesis: The study contributes to filling the research gap by studying the year 2021 and it contributes with a comparison between the EU and the USA that should create a greater understanding and explain governance mechanisms that explain behaviors found in an organization. Suggestions for future research: As the study in this research area is unique and research in non-financial matters is limited in this context, there are great opportunities for researchers to develop it. A suggestion for further research is to study this hypothesis test over several years to get a more representative picture over a longer period of time but with a different method.

Abstract: The world of sport is a world of sex segregation. This is true both for the elite sport and for amateur sport. Only a handful of sport disciplines defy this norm. Historically, this segregation had roots in discrimination, sexism and chauvinism. Today, sex segregation is justified by referencing ideals such as fairness, equality and justice. The International Olympic Committee (IOC) has implemented various policies in order to promote the principle of non-discrimination and the right to participate in sports. The aim of this thesis is to understand how IOC shifts between different discourses on the topic of transwomen athletes’ participation in sport competitions and how these different discourses are used to govern and identify women and their bodies. Foucault’s theory of governmentality is applied to describe how the shift from medical discourse towards human rights discourse culminates in ambiguous and unclear policies that try to define who is a woman. Through qualitative discourse analysis of IOC documents on transgender women participation in elite sport, this thesis confirms the shift from medical discourse towards human rights discourse, which culminates in IOC unsuccessful attempts to define “woman”.

This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, influence jurors' perceptions of auditor liability for negligence. The third study examines how the requirements of SOX Section 302 related to audit committee independence and audit committee expertise influence jurors' perceptions of auditor independence and auditor liability for negligence. Overall, these three studies provide insights on how different provisions of SOX, specifically the Section 404 report and audit committee requirements, influence the likelihood that auditors will be sued and the likelihood that they will be held liable by a jury.

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