Bakgrund: Molntjänster har ansetts vara den största tekniska trenden de senaste åren. På grund av den snabba utvecklingen av molntjänster har möjligheten till molnbaserad redovisning öppnats upp. Användningen av molnbaserad redovisning ökar allt mer hos företag, särskilt i Sverige. Tidigare forskning har till stor del fokuserat på de för- och nackdelar som molnbaserad redovisning för med sig, samt olika faktorer till adoption och implementering av molnbaserad redovisning. Det finns dock begränsad forskning om molnbaserad redovisning och dess användning kopplat till den beroendeställning som skapas hos företag vid användning av molnbaserad redovisning. Syfte: Syftet med studien är att beskriva hur användning av molnbaserad redovisning ser ut, genom att beskriva hur företags beroende till leverantörerna av de molnbaserade systemen ser ut, samt beroendet av andra resurser. Metod: Studien har genomförts med hjälp av en kvalitativ metod. Det empiriska materialet har samlats in genom semi-strukturerade intervjuer, tillsammans med 12 respondenter från 11 företag i Sverige som använder molnbaserad redovisning. Slutsatser: Utifrån vår studie kan vi beskriva hur beroendeställningen mellan företag och leverantör ser ut och vad användandet i sin tur har för inverkan på beroendet till andra resurser. Ansvaret för redovisningssystemet ligger på leverantörerna av de molnbaserade redovisningssystemen. Det innebär att företag som använder sig av molnbaserad redovisning är beroende av olika resurser som behövs för att utföra redovisningsarbetet i systemen. Studien indikerar att företag som använder molnbaserad redovisning blir mindre beroende av interna resurser samtidigt som beroendet av externa resurser ökar. Många företag kan inte längre utnyttja sin interna kompetens i redovisningssystemet. Det kan ses som en möjlighet att få tillgång till användbara och kritiska resurser från leverantören, men också som en risk på lång sikt, om företag gör sig av med sin intern kompetens. / Background: Cloud services have been considered the biggest technology trends in recent years. Due to the rapid development of cloud services, the opportunity for cloud accounting has emerged. The use of cloud accounting is increasing among companies, especially in Sweden. Previous research has largely focused on the pros and cons of cloud accounting, as well as various factors influencing the adoption and implementation of cloud accounting. However, there is limited research about cloud accounting and its usage in relation to the dependency created within companies when using cloud accounting. Purpose: The purpose of the study is to describe the use of cloud accounting by examining how companies' dependency on the providers of these cloud-based systems manifests, as well as their dependency on other resources. Method: The study was conducted using a qualitative method. The empirical data was gathered through semi-structured interviews, together with 12 respondents from 11 companies in Sweden utilizing cloud accounting. Conclusions: Based on our study, we can describe the dependency relationship between the company and the supplier, and how the usage in turn impacts the dependency on other resources. The responsibility for the accounting system lies with the providers of the cloud-based accounting systems. This means that companies using cloud accounting are dependent on various resources needed to perform accounting tasks within the systems. The study indicates that companies using cloud accounting become less dependent on internal resources, while the dependence on external resources increases. Many companies can no longer utilize their internal competence in the accounting system. This can be seen as an opportunity to gain access to useful and critical resources from the provider, but also as a long-term risk if companies get rid of their internal competence.

Introducción: El propósito de la investigación es identificar la relación entre el clima social familiar y la dependencia emocional en jóvenes universitarios con padres separados o divorciados en Lima Metropolitana. Método: Este estudio es empírico que utiliza la estrategia asociativa transversal, la muestra es de 190 participantes (Mujeres= 128 y Hombres=62), con edades que oscilaban entre 18 y 25 años (M=21.92). Se utilizó la Escala de Clima Social Familiar (FES) adaptada por Ruiz y Guerra (1993) y el Cuestionario de Dependencia emocional (CDE), adaptada por Ventura y Caycho en el 2016. Resultados: Se empleó el coeficiente Alpha de Cronbach y Omega, obteniendo valores mayores a .70, reflejando tener adecuadas puntuaciones de fiabilidad. Se obtuvieron correlaciones negativas y estadísticamente significativas en las dimensiones de Clima Social Familiar y la variable Dependencia Emocional con un tamaño del efecto (rrelaciones= -.41; rdesarrollo=-.44; restabilidad=-.34; p < .01) bajo y moderado. Conclusión: Se concluye que, a menores niveles de clima social familiar, están ligados a mayores niveles de dependencia emocional en jóvenes universitarios con padres separados o divorciados. / Background: The purpose of the research is to identify the relationship between family social climate and emotional dependence in university students with separated or divorced parents in Metropolitan Lima. Method: This study is empirical that uses the associative strategy, the sample is 190 participants (Women = 128 and Men = 62), with ages ranging between 18 and 25 years (M = 21.92). The Family Social Climate Scale (FES) adapted by Ruiz and Guerra (1993) and the Emotional Dependency Questionnaire (CDE), adapted by Ventura and Caycho in 2016, were used. Results: The Alpha coefficient of Cronbach and Omega was used, obtaining values ​​greater than .70, reflecting having adequate reliability scores. Negative and statistically significant correlations were obtained in the dimensions of Family Social Climate and the variable Emotional dependency with a low effect size (rrelations = -.41; rdevelopment = -. 44; restability = -. 34; p <.01) and moderate. Conclusion: It is concluded that lower levels of family social climate are linked to higher levels of emotional dependence in university students with separated or divorced parents. / Tesis

This study examines power factors (resource dependence, attraction of relationship maintenance, and institutional forces) in relation to actors' behaviors and ties of varying strength between them within a network of business and sociopolitical spheres. The focus is on Samsung Electronics and Asahi Breweries in the context of the ROK-Japan trade dispute (2019-2023). An analysis model, incorporating perspectives from network theory, resource dependency theory, relationship marketing, and institutional theory, is operationalized and applied to the empirical data. A qualitative content analysis of primarily two Japanese and ROK-based newspapers, along with quantitative data, reveals a domino effect of events impacting the two focal firms, highlighting their interconnected networks. The study also demonstrates how layering of relevant spheres in a given context shapes the perception and impact of power factors, influencing actors' behavior and their ties. Additionally, it emphasizes the benefits of diversifying ties and the importance of distinguishing between short-term and long-term. / Denna studie undersöker maktfaktorer (resursberoende, attraktion att upprätthålla relationer och institutionella tryck) i relation till aktörers beteenden, samt förbindelser sinsemellan i varierande styrka, inom nätverk bestående av affärsmässiga och sociopolitiska sfärer. Fokus ligger på Samsung Electronics och Asahi Breweries i samband med handelskonflikten mellan ROK och Japan (2019-2023). En analysmodell som bygger på perspektiv från nätverksteori, resursberoendeteori, relationsmarknadsföring och institutionell teori har operationaliserats och tillämpats på empirin. En kvalitativ innehållsanalys av främst två japanska respektive ROK-baserade tidningar, kombinerat med kvalitativa data, påvisar en dominoeffekt av händelser som påverkar de två fokala företagen och framhäver deras integrerade nätverk. Studien visar också hur skiktningar av relevanta sfärer i en given kontext formar perception och inverkan av maktfaktorer, vilket påverkar aktörers beteende och deras förbindelser.  Dessutom betonar studien fördelen med diversifiering av förbindelserna och vikten av att skilja mellan långsiktighet  och kortsiktighet.

Le Québec reçoit chaque année un nombre croissant de travailleurs agricoles temporaires, à travers deux programmes : le Programme des travailleurs agricoles saisonniers (principalement Mexicains) et le Programme des travailleurs peu qualifiés (pour l’instant Guatémaltèques). Une de leurs caractéristiques communes est le lien fixe à l’employeur imposé aux travailleurs. Cette recherche analyse la conformité de cette disposition avec l’article 46 de la Charte québécoise qui garantit le droit à des conditions de travail justes et raisonnables. Un examen des effets du lien fixe démontre que celui-ci établit une dépendance forte des travailleurs envers leur employeur, aux niveaux légal (du fait de la possibilité du rapatriement anticipé en cas de problèmes liés au travail ou au comportement), financier (dû à la nomination des travailleurs année après année et au dépôt de sécurité imposé aux travailleurs guatémaltèques) et psychologique (soumission, crainte). L’interprétation de l’article 46 à la lumière du droit international des droits de la personne met en évidence la non conformité du lien fixe avec cette disposition. Or si l’objectif de cette mesure est de retenir la main-d’oeuvre dans le secteur agricole, il serait plus juste et raisonnable d’améliorer les conditions de travail de cette main-d’oeuvre plutôt que de l’asservir. / Each year the province of Quebec receives an increasing number of temporary farm workers through two programs: the Seasonal Agricultural Workers Program (mainly Mexican workers) and the Low-Skill Temporary Workers Program (with Guatemalan workers). These programs share a common characteristic: the workers’ permits are tied to an employer. This research analyses the compliance of the bonded-work permit with article 46 of the Quebec Charter, which guarantees the right to just and reasonable working conditions. An analysis of the effects of the work-tied permit shows that it creates a huge dependence of the workers vis-à-vis their employers – legally (due to the possibility of anticipated repatriation for work or behaviour related problems), financially (among other things because of the naming practise) and mentally (submission, fear). The interpretation of article 46 in light of international human rights law shows that tied-work permits violate that provision. If the objective of the bonded characteristic of the work permit is to retain a labour force, it would be much more just and reasonable to improve working conditions rather than to enslave workers.

Le Québec reçoit chaque année un nombre croissant de travailleurs agricoles temporaires, à travers deux programmes : le Programme des travailleurs agricoles saisonniers (principalement Mexicains) et le Programme des travailleurs peu qualifiés (pour l’instant Guatémaltèques). Une de leurs caractéristiques communes est le lien fixe à l’employeur imposé aux travailleurs. Cette recherche analyse la conformité de cette disposition avec l’article 46 de la Charte québécoise qui garantit le droit à des conditions de travail justes et raisonnables. Un examen des effets du lien fixe démontre que celui-ci établit une dépendance forte des travailleurs envers leur employeur, aux niveaux légal (du fait de la possibilité du rapatriement anticipé en cas de problèmes liés au travail ou au comportement), financier (dû à la nomination des travailleurs année après année et au dépôt de sécurité imposé aux travailleurs guatémaltèques) et psychologique (soumission, crainte). L’interprétation de l’article 46 à la lumière du droit international des droits de la personne met en évidence la non conformité du lien fixe avec cette disposition. Or si l’objectif de cette mesure est de retenir la main-d’oeuvre dans le secteur agricole, il serait plus juste et raisonnable d’améliorer les conditions de travail de cette main-d’oeuvre plutôt que de l’asservir. / Each year the province of Quebec receives an increasing number of temporary farm workers through two programs: the Seasonal Agricultural Workers Program (mainly Mexican workers) and the Low-Skill Temporary Workers Program (with Guatemalan workers). These programs share a common characteristic: the workers’ permits are tied to an employer. This research analyses the compliance of the bonded-work permit with article 46 of the Quebec Charter, which guarantees the right to just and reasonable working conditions. An analysis of the effects of the work-tied permit shows that it creates a huge dependence of the workers vis-à-vis their employers – legally (due to the possibility of anticipated repatriation for work or behaviour related problems), financially (among other things because of the naming practise) and mentally (submission, fear). The interpretation of article 46 in light of international human rights law shows that tied-work permits violate that provision. If the objective of the bonded characteristic of the work permit is to retain a labour force, it would be much more just and reasonable to improve working conditions rather than to enslave workers.