Syftet med denna studie är att undersöka hur svenska herr elitfotbollsklubbar förhåller sig till de europatäckande regelverket Financial Fair Play. Vilka eventuella utmaningar och begränsningar det kan innebära samt möjliga konsekvenser. Studien gör även en redogörande genomgång av aktuella regelverk, dels den svenska elitlicensen men framförallt av Uefas Financial Fair Play. Dagens fotbollsklubbar drivs mer eller mindre som affärsverksamheter, det tidigare tankesättet om att den europeiska fotbollen drivs av nyttomaximering har idag mer kommit att handla om vinstmaximering. Förmögna ägare som ger stora ägartillskott, en global publik, tv-avtal på miljardtals kronor samt sponsorer som är beredda att betala fantasisummor för att deras varumärke ska förknippas med ett lag är faktorer som talar för den lukrativa marknaden som fotbollsindustrin idag är. Trots detta är det inte många av Europas fotbollsklubbar som visar svarta siffror i bokföringen. De flesta fotbollsklubbar visar ett negativt resultat och måste därför låna pengar för att täcka förluster samt för att uppnå sportslig framgång. Klubbar i Europa lever på skuldberg de inte har en möjlighet att betala av och som tack vare Soft Budget Constraints räddas från att försättas i konkurs. Regelverk implementeras för att råda bot på denna negativa utveckling, där Financial Fair Play är bara ett av många för att försöka reglera fotbollsindustrin. Denna studie behandlar denna utveckling och sätter den i perspektiv mot den globaliserade värld vi lever i. Kvalitativa semi-strukturerade intervjuer är genomförda med allsvenska klubbars ledande personer för att få reda på var Allsvenskan och svensk fotboll står i denna utveckling. Studien behandlar såväl den internationella som den nationella ekonomiska situationen samt de regelverk som gäller, detta för att läsaren ska få en uppfattning om hur fotbollsvärlden ser ut. / The purpose of this study is to investigate how men's elite football clubs in Swedish relate to the European wide framework Financial Fair Play. What are the possible challenges and limitations that this could result in for football clubs. This study also makes a narrative review of the current rules and regulations, including the Swedish elite license but above all of UEFA's Financial Fair Play. The previous mindset that the European football clubs is run by utility maximization is nowadays more about profit maximization. Although, European football clubs operates on the mountain of debt they have no opportunity to pay off, however thanks to Soft Budget Constraints the clubs are saved from bankruptcy. Semi-structured interviews were executed with persons in leading positions of the clubs in the Swedish premier division in order to investigate the conditions of Swedish football to the international regulations.

Historiskt har europeisk fotboll kännetecknats av låg finansiell medvetenhet drivet av inflation beträffande transfersummor, spelarlöner och ett generellt högt finansiellt risktagande. Följaktligen har europeisk fotboll sedan början av 2010-talet präglats av större inblandning från UEFA avseende ekonomisk styrning där man introducerat finansiella regelverk som klubbar behöver efterfölja då man medverkar i organisationens tävlingar. Detta har resulterat i att branschen gått från finansiell kris till att bli mer ekonomisk stabil där finansiell hållbarhet blivit något fotbollsklubbar behövt prioritera. Effekter av regleringarna har studerats i de stora europeiska ligorna men liknande studier inom Allsvenskan lyser i sin frånvaro. En förändring som klubbar behövt anta är att förändra sitt arbetssätt så att vinster genereras från kärnverksamheten. Detta har resulterat i att vinster från spelarövergångar på transfermarknaden har blivit viktigare samt att importansen att kvalificera sig till europeiska turneringar ökat då ersättningar från UEFA blivit allt viktigare. För tillfället håller UEFA på att implementera det nya finansiella regelverket UCLFS vilket introducerar en form av lönetak för fotbollsklubbar.    Hårdare regleringar och ett förändrat finansiellt klimat gav motiv att undersöka hur allsvenska klubbar har påverkats av regelverken samt vilka faktorer som driver finansiell utveckling. Syftet med studien är att skapa förståelse över hur svenska fotbollsklubbar anpassar sig till den finansiell miljön som råder inom europeisk fotboll samt vilka potentiella effekter som uppstått alternativt kommer uppstå av finansiella regelverk. Data inhämtas genom semistrukturerade intervjuer med ledande representanter inom berörda klubbar vilket medför att studien bidrar med förståelse hur allsvenska klubbar arbetar med finansiella frågor i praktiken. Resultatet visar att finansiella regelverk från UEFA har en låg påverkan på allsvenska fotbollsföreningar då klubbarna inte alls anser sig behöva ta hänsyn till dem. Detta beror på att klubbarna hanterar för små summor rent monetärt samt att det redan finns mekanismer inom svensk klubbfotboll såsom medlemsägda klubbar och elitlicensen som bidrar till att klubbarna drivs på ett ekonomiskt hållbart vis. Avslutningsvis visar resultaten i den här studien även att allsvenska klubbar på senare år har implementerat nya strategiska arbetssätt där man importerat affärsmodeller från europeiska klubbar som presterat över sina ekonomiska förutsättningar. Genom detta finns förutsättningar att kunna generera större transferintäkter och på så sätt växa ekonomiskt vilket kan leda till att svenska klubbar förväntas prestera bättre i internationella turneringar i framtiden.

Syftet var att undersöka uppfattningar, ansvarstagande och åtgärder kring matchfixning. Urvalet bestod av totalt sju respondenter fördelade på två spelare, två ledare och tre styrelsemedlemmar. Respondenterna tillhörde föreningar inom Gävleborgs län idrottsförbund med koppling till fotboll och bandy. Studien bygger på semistrukturerade intervjuer och har fair-play idealet, sociala konstruktioner och Kohlbergs moralutvecklingsteori som teoretiska utgångspunkter. Bearbetningen och analysen följde de tre stegen transkribering, datareduktionoch skapande av teman. Resultaten från intervjuerna delades in i de tre teman som bildades utifrån syftet och frågeställningarna. Vid temat uppfattningar uppvisade intervjuerna framförallt att det fanns bristande kunskaper angående matchfixning och ett ekonomiskt hot med anknytning till spelindustrins utveckling. I temat ansvarstagande framfördes att både idrottsrörelsen och de samhällsmässiga aktörerna bör integrera mer och ta större ansvar. Angående åtgärder var anblicken riktad emot spelutbudet, värdegrunden, samverkan mellan aktörer och en avskräckande bestraffning. I analysen framkom det att idrotten är i förändring med spelindustrin och synen på moraliska handlingar. Det är något som utgör ett hot mot idrottens kärna med god etik och moral, samt en försvårande omständighet i arbetet mot matchfixning. Slutsatsen är att det finns flera bekymmersamma aspekter inom samtliga tre teman och att det behövs ett gemensamt arbete gentemot matchfixningen. / The aim was to explore perceptions, responsibility and measures around matchfixing using an idiographic approach. The sample of consisted seven respondents with two players, two managers and three board members. The respondents belonged to associations in Gävleborg county sports federations linked to football and bandy. The study is based on semi-structured interviews and has the ideal of fair play, social structures and Kohlberg's moral development theory as the theoretical bases. The processing and analysis followed the three steps oftranscription, data reduction and creation of themes. The results from the interviews were divided into three themes that were formed after the purpose and issues. The respondent’s perceptions showed that there was a lack of knowledge regarding matchfixing and an economic threat related to the gaming industry. Regarding the measures they were directed against the betting line, values, interaction between performer and a deterrent punishment. The analysis revealed that sports is under change with the gaming industry and with a new different view of moral acts in sport. That’s something that poses a threat to the sport's good values with good ethics and morals, as well as an aggravating factor in working against matchfixning. The conclusion is that there are several worrying aspects in all three themes and a need for a common effort against matchfixing.

Tyrimo objektas – sportuojančių mokinių prosocialus ir antisocialus elgesys, vertybės sportinėje veikloje, nuomonė apie trenerio kompetenciją ugdyti garbingos kovos nuostatas ir motyvuoti juos sportinei kovai, moralinis pateisinimas sportinėje veikloje bei siekiami tikslai. Tyrimo problema. Tyrime keliami probleminiai klausimais siekiant išsiaiškinti kaip sportininkų elgesys sportinėje veikloje susijęs su vertybėmis, požiūriu į trenerio kompetencijas ugdyti garbingos kovos nuostatas, moraliniu pateisinimu bei siekiamų tikslų suvokimu. Tyrimo tikslas – nustatyti sportininkų elgesio sportinėje veikloje sąsajas su siekiamais tikslais, moraliniu pateisinimu ir nuomone apie trenerio kompetenciją ugdyti garbingos kovos nuostatas ir motyvuoti. Tyrimo tikslui pasiekti darbe keliami uždaviniai: nustatyti sportuojančių mokinių prosocialaus ir antisocialaus elgesio raišką sportinėje veikloje; vertybes sportinėje veikloje ir nuomonę apie trenerio kompetenciją ugdyti garbingos kovos nuostatas ir motyvuoti; moralinį pateisinimą; siekiamus tikslus (laimėjimų motyvacijos) sportinėje veikloje ir atskleisti koreliacinius ryšius tarp sportuojančiųjų elgesio ir kitų tyrime analizuojamų tyrimo kintamųjų. Tyrime keltos hipotezės, kad sportininkų prosocialus elgesys susijęs su jų orientacija į moralines vertybes, suvokta trenerio kompetencija ugdyti garbingos kovos nuostatas ir motyvuoti bei sportininko orientacija į užduoties atlikimą, o antisocialus elgesys susijęs su orientacijomis į statuso... [toliau žr. visą tekstą] / The object of the research – prosocial and antisocial behaviour of exercising students, values in sports activity, the opinion about the trainer’s competence to develop the attitudes towards fair play and to motivate them for competition, moral disengagement and the objectives. The research raises the problematic questions on purpose of ascertaining how the behaviour of athletes in sports activity is related to the values, attitude towards the trainer’s competences to develop the attitudes towards fair play, moral disengagement and perception of the objectives. The aim of the research was to determine the correlations of the behaviour of the athletes in sports activity with the objectives, moral disengagement and the opinion about the trainer’s competence to develop the attitudes towards fair play and to motivate. The following research objectives were raised: to determine the prosocial and antisocial behaviour in sports activity; the values in sports activity and the opinion about the trainer’s competence; moral disengagement; the objectives in sports activity and to reveal the correlations between the behaviour of athletes and other variables analysed in the research. We hyphotizased that the prosocial behaviour of the athletes is related to moral values, the perceived trainer’s competence to develop the attitudes towards fair play and to motivate, and athlete’s orientation to the performance of the task; and antisocial behaviour is related to the status values, moral... [to full text]

Title: Fair play as the Core of Sports Ethics in General Awareness and in Terms of the Gender Gap Objectives To look at the concept of fair play from various points of view, and not only that of sports. Analysing fair play not only as appropriate behaviour in sports but also as conduct to which we ascribe a certain moral value and towards which something motivates us. To interpret the actions rewarded with the top prize of the Czech Fair Play Club. To compare the view of fair play among active athletes and people who play sports recreationally or not at all. To discover whether there is a difference in the male and female understanding of fair play - whether in terms of sports or not. Method The theoretical section is based on relevant research and consists of a conceptual analysis and comparison of texts. The practical section includes an investigation by questionnaire among 65 respondents, from active athletes, to recreational sportsmen of greater or lesser intensity, to those who hardly play sports at all. Interpretation of the answers to 15 of the questions is focused on breaking down the target group according to age, gender and their attitude towards sports. The selection of the respondents was made entirely randomly, with questionnaires sent out to people from the region of Prague and their...

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-10-27T15:52:41Z No. of bitstreams: 1 Elizabeth Pedrosa Ribeiro_.pdf: 693060 bytes, checksum: fa60b29a6620288c17ff3c1a512d37ed (MD5) / Made available in DSpace on 2017-10-27T15:52:41Z (GMT). No. of bitstreams: 1 Elizabeth Pedrosa Ribeiro_.pdf: 693060 bytes, checksum: fa60b29a6620288c17ff3c1a512d37ed (MD5) Previous issue date: 2017-03-31 / Nenhuma / No esporte competitivo a busca da vitória parece exigir dos atletas certo grau de "imoralidade". Simulações e faltas provocadas intencionalmente, bem como provocações e mesmo agressões não são exatamente raras em esportes coletivos; em esportes individuais, o doping é um exemplo bem conhecido. Seriam esses comportamentos inerentes à prática do esporte? Estudos recentes mostram, por outro lado, que tais condutas dependem de certa anulação ou bloqueio dos mecanismos empáticos em nosso cérebro. Ao que parece, para que haja uma "vontade de vencer", é preciso menos empatia do que a moralidade exige. Contudo, sentimentos empáticos são condições fundamentais para que haja comportamentos morais adequados. Por outro lado, para que a competição aconteça é necessário que se manifeste uma vontade de vencer naqueles que estão competindo. Isso representa um problema para pensar a ética no esporte, visto que a vontade de vencer pode tornar-se uma paixão desimpedida. Neste trabalho, assume-se que somos seres morais e empáticos por natureza, mas que a empatia pode ser desenvolvida ou reprimida por uma série de contingências. Por outro lado, assumimos também que a vontade de vencer é uma dessas contingências, sendo inerente à competição. Assim, o que pode ou não acontecer durante um jogo parece estar diretamente relacionado à relevância do resultado e suas consequências. Conjugar empatia e vontade de vencer significa, portanto, conjugar variáveis morais eventualmente opostas, ambas, porém, necessárias para que o próprio esporte exista. Nesta tese, argumentarei que, durante uma competição, é inevitável que os atletas expressem sentimentos conflitantes e que há uma tensão inerente ao esporte entre a vontade de vencer e a empatia. Esses dois impulsos estão sempre presentes no esporte, pois eles representam, de um lado, o desejo do desportista em obter sucesso e, de outro, o desejo de respeitar o adversário, a fim de garantir uma competição justa. Combinar esses dois recursos sem fazer com que eles sejam anulados é talvez o maior valor do esporte competitivo. Como conclusão, defenderei, em termos metaéticos, que o exemplo do esporte mostra que uma concepção pluralista sobre os valores está mais próxima da verdade do que uma concepção monista. / In competitive sport, the pursuit of victory seems to require athletes a degree of "immorality." Intentional simulations and fouls, as well as provocations and even aggressions are not exactly rare in collective sports; in individual sports, doping is a well-known example. Are these behaviors inherent in the practice of sports? Recent studies show, on the other hand, that such behaviors depend on a certain nullification or blockage of the empathic mechanisms in our brain. It seems that a "will to win" requires less empathy than morality requires. However, empathic feelings are fundamental conditions for appropriate moral behavior. On the other hand, for the competition to happen it is necessary that a will to win be manifest in those who are competing. This presents a problem for thinking about sport ethics, since the will to win can become a passion unimpeded. In this work, it is assumed that we are moral and empathetic beings by nature, but that empathy can be developed or repressed by a series of contingencies. On the other hand, we also assume that the will to win is one of those contingencies, being inherent in competition. Thus, what may or may not happen during a game seems to be directly related to the relevance of the result and its consequences. Hence, to conjugate empathy and the will to win means to conjugate moral variables eventually opposed, since both of them are necessary for the sport itself to exist. In this thesis, I will argue that, during a competition, it is inevitable that athletes express conflicting feelings and that there is an inherent tension in the sport between the will to win and empathy. These two impulses are always present in the sport, since they represent, on the one hand, the desire of the sportsman to be successful and, on the other, the desire to respect the adversary, in order to guarantee a fair competition. Combining these two features without making them void is perhaps the greatest value of competitive sport. In conclusion, I will argue metaethically that the sport example shows that a pluralist conception of values is closer to truth than a monistic conception.

Le procès pénal français repose sur l’idée que le monopole dans la conduite des investigations revient aux agents de l’autorité publique. Pourtant, ce constat devient de moins en moins exact. De multiples facteurs tendent à contester aux enquêteurs officiels l’apanage de l’enquête pénale. Qu’ils soient détectives privés, journalistes d’investigation, ou encore de simples citoyens impliqués dans la mise en œuvre de la loi pénale, de nombreux particuliers procèdent à des actes d’enquête susceptibles d’informer le juge dans le cadre d’un procès. Cette progression de l’enquête pénale privée mérite d’être analysée, en ce qu’elle fait peser sur la justice pénale de nombreux risques en termes de légitimité, de légalité, et d’égalité de tous devant la loi. Pour mieux traiter l’ensemble de ces problématiques, une comparaison avec le droit des États-Unis, terre d’élection des investigations privées, s’avère particulièrement opportune. / The criminal proceedings is built around the idea that the monopoly for conducting investigations is held by representatives of the public authorities. However, this observation is becoming less and less true. Multiple factors contribute to disputing this specific prerogative of the criminal proceedings to the official investigators. Be they private detectives, investigative reporters, or even ordinary citizens involved in the implementation of the criminal law, many individuals operate investigative acts that may inform the sentencing judge during a trial. This increase of the private criminal investigation deserves to be further analyzed as it implies several risks to the criminal justice in terms of legitimacy, legality and equality before the law. To better handle these problematics, a comparison with the US Law, land of private investigations, seemed obvious.

The construction industry has for several decades demonstrated a problem with financial crime black labour, while the state loses tens of billions of SEK each year due to tax cuts. The government has been fighting undeclared work for several years, and the construction industry is also working to support healthy competition and remove the unequal working conditions that this entails. The purpose of the study is to examine black labour in small companies in the construction industry, the problems that workers are exposed to and why they choose to work in this way. The study was limited to examining small construction companies and the collection of empirical material took place in the Stockholm region. The work is based on previous findings regarding undeclared work as well as semi-structured anonymous interviews conducted with employers and employees working in two small construction companies in the Stockholm region. Both companies make use of illegal workforce and all respondents who lined up admit that they either work illegally full time or alongside their regular jobs. The results show that the undeclared work does not contain any directly bad or unequal working conditions per se which has been the result in some previous studies. The problem is rather that there is no protection if events occur at work and that the state is withheld tax for work done. Furthermore, the study shows that it is a direct desire of the private individuals who are customers to have the work done as undeclared work.

During the period of 2013-2022, there have been many interesting developments in the football industry in Europe. From accumulation of debt to disregarding the regulatory framework put in place by UEFA, football clubs have changed their capital structures to accommodate their financing needs. There has been previous research that has found a relationship between ownership structure and financial performance, but none that has explored how ownership structure affects debt and liquidity given current circumstances. The scope of this study was to ultimately determine how the capital structure and the liquidity is affected. This is a broad topic and the authors have covered several aspects within the field. However, there have been suggestions on further research regarding how one could go about valuating a football club as most of the football clubs in Europe have private ownership structures. In the end, the sample consists of 8,588 firm-year observations and adapts a longitudinal methodology. The tests carried out consist of OLS regressions as well as a multivariate regression. To be able to compare the different ownership structures, several regressions were made to put each ownership structure as the reference group. The authors of this thesis found that ownership affects debt and liquidity both individually and collectively. Therefore, answering the research question “What is the effect of ownership structure of football clubs in Europe on debt and liquidity?”. Football clubs in Europe have experienced low profitability, but rather high liquidity. The capital structures of said football clubs contain more debt than equity, where equity is negative in some cases. By comparing ownership structures, their effects on both debt and liquidity differentiate. This thesis contributes to already existing literature by contradicting Modigliani and Millers' assumption regarding bankruptcy costs. It also contributes practically to managers, investors, stakeholders, and regulators by providing context to different key financial metrics.

La present tesi exposa una investigació amb l'objectiu de dissenyar un protocol de intervenció per a promoure la esportivitat i el fai play en futbolistes cadets de Mallorca, revisats els principals estudis que situen l'objecte d'estudi en la promoció de la esportivitat mitjançant intervención es planteja una intervenció bassada en l'assessorament a entrenadors, jugadors i pares de jugadors de futbol cadets, els instruments utilitzats son el SVQ, per mesurar valors, el EAF per mesurar actituds i el IOFF per mesurar comportaments.Els principals resultats de la investigació son que la intervenció dissenyada ha estat efectiva per a millorar les comportaments relacionats amb el fairplay, no així per les actituds i consegueix que els valors es considerin com a més importants.La principla conclusió és que l'esport en edat escolar és un contexte obert que la seva connotació educativa depen de la intencionalitat de l'acció i de que sence una intervenció específica per a millorar la esportivitat aquesta millora no es produeix per si mateixa. / This Thesis presents an investigation with the objective of designing a educational intervention for promoting sportpersonship amogn young soccer players in Mallorca, once reviewed the principla investigations in interventions to promote sportpersonship amd fairplay there is the design of an intervention in coaches, players and their parents. The investigation tools were SVQ for measuring values, EAF for measuring attitudes and IOFF for measuring behaviours. Main results show that the intervention was positive among the behaviours, nor for the attitudes and the values are measured as more importants. The main conclusion show that sport in young ages is an open context and the educational value of the sport depens on the intention of the action and without an specific intervention to promote sportpersonship there are no evident results.