In May 1856 the EFS (the Swedish Evangelical Mission Society), influenced by the new evangelism-movement, was established as an “internal mission” within the Church of Sweden. During the same period the “new evangelism” revival movement established regional organizations in order to coordinate the movement in different parts of the country. These regional organizations consisted of the movement’s local mission societies in a province or part of a province of Sweden. This study will focus on democracy and theological identity in the EFS through an analysis of how the regional organizations acted, what role they played, how the EFS was influenced by them and how the EFS decided to establish its own regional organization. One result of the earlier tensions between the regional mission organizations and the EFS was the establishment of the independent organizations Mission Covenant Church of Sweden (Svenska Missionsförbundet) (1878-) and Mission Society of Bible faithful Friends (Missionssällskapet Bibeltrogna Vänner) (1911-). This investigation looks into 17 of 36 regional mission organizations that existed. The time frame of the investigation is from the establishment of the EFS in 1856 to the establishment of the regional structure of the EFS in 1922. The EFS changed over time. The change of society and wishes from the movement’s local mission societies and regional mission organizations were agents in this transformation. An important result of this research is that this transformation of the EFS proceeded at a slow pace and with the preservation of the EFS’s theological identity.

This essay examines the Swedish missionary association Bible Faithful Friends’ (Bibeltrogna Vänner, BV) ecclesiological development between the years 1911 – 1986 and their relation to the Church of Sweden. This essay’s three main questions are: - How did the ecclesiology of BV develop during the years 1911 – 1986, with certain focus on 1967-1986? - In what way was this ecclesiology imprinted by a) the structure of the missionary association? b) and the ecclesiological standpoint of the leader Axel B. Svensson? As regards the first question, the study shows that BV's ecclesiology, particularly in the years 1967 – 1986, is characterized by a church debate between BV's board and the promoters and founders of the Lutheran Confessional Church (Lutherska Bekännelsekyrkan, LBK). The latter was founded due to what they identified as confessional deviations in the Church of Sweden. Their view of church fellowship was that the invisible and the visible church should be uniform in doctrine, faith and confession. Accordingly, they argued that the lack of church discipline had led the Church of Sweden to deviate from the word of God and the apostles' doctrine. In the 1980’s, a proposal to allow Evangelical Lutheran congregations to form within BV, initiated a theological work by the board. The annual meeting of 1986 resolves not only to permit the emergence of free Evangelical Lutheran congregations within BV, but rather to encourage such a transition. In the second question, this study shows that the varying local church conditions among missionaries in northern Skåne in the 1870’s, resulted in the formation of "Communion fellowships". The historical explanations to the formation of these fellowships vary. However, essential to this study is the explanation given in BV’s internal historiography. This reveals that these fellowships were founded out of a need to receive Holy Communion as they had been excommunicated from the parish church. In other areas, missionaries were welcomed and encouraged by the church; hence Holy Communion was not here an issue. These varying local conditions in the grassroots movement BV contributed most likely to the association's pragmatic position in the church issue. Furthermore, one was united in the focus of mission, both near and abroad. In the third question, the study shows that Axel B. Svensson's ecclesiology had an essential impact on BV's official position in the church issue. Moreover, the absence of his voice after his death in 1967 makes clear that his ecclesiology was considered indicative to both BV and LBK. Both used him as legitimizing their own position but perceived him quite differently. However the dominating position among BV members was to remain within the Church of Sweden by working for spiritual revival in her midst. Being an ecclesiola in ecclesian, and thereby promote revival. At the same time one was open towards a relationship change towards the Church of Sweden if this would be considered necessary. 1986 is the year when one could regard this statement to be put to test: through encouraging the formation of Evangelical Lutheran congregations within BV, the association proves to stay true to its pragmatic ecclesiological standpoint were collaboration on the mission field, home and abroad, is superior to union in church issues. My analysis of these results comes to the conclusion that BV was once and is still founded in the identity of being "ecclesiola in ecclesia". Therefore, during the 1967 – 1986 debate, this identity is challenged by certain BV members wanting to be ecclesia instead of ecclesiola. The pragmatic ecclesiological standpoint, which has long been practiced in the northern Skåne example, in the work of Axel B. Svensson and in the decision of 1986, was hence the reason to why BV was able to stay true to their particular mission: being ecclesiola in ecclesia.

The main aim diploma thesis was the evaluation possibilities of detection accounting fraud and misstatements in financial reports for the managing business corporations. Diploma thesis is divided into two main chapters on literature search and practical. Part of this work was the analysis of techniques and models of of detection performed on a case study of a selected accounting unit. For of individual models calculations were used accounting data from financial statements that were provided by AB, s. r. o. An entity shall compile both financial statements comprehensibly, to give a true and fair view of accounting and financial situation. Risk analysis for of detection manipulation of financial statements, I chose Beneish model, model CFEBT and Jones Nondiscretionary Accruals.

Diskontering och nuvärdesberäkning som värderingsmetod har ökat i användning. Acceptansen för värdering till verkliga värden har också ökat och IFRS tillåter i flertalet standarder användning av denna värderingsmetod som, beroende på användning är förknippad med subjektiva inslag. Tidigare forskning uppmärksammar problematiken med diskontering i de avseende att det öppnar upp för subjektivitet och möjligheter för företagsledningen att manipulera resultat och balansräkning. Även om det råder konsensus kring risker med värderingstekniker som innefattar nuvärdesberäkning saknas det, oss veterligen, studier som kartlägger omfattningen av denna värderingsteknik.Mot bakgrund av teorin om informationsasymmetri, earnings management, agentteorin samt de kvalitativa egenskaperna jämförbarhet och tillförlitlighet är studiens syfte att kartlägga användningen av diskontering hos bolag registrerade på NASDAQ Stockholm. Genom att undersöka 268 av 299 företag upptagna på börsen kan vi visa på användningen och utmärkande skillnader mellan företag tillhörande olika storlek och sektorer. Resultatet är att betraktas som vägledande för framtida studier.Slutsatsen är att diskontering förekommer hos merparten av bolagen på NASDAQ Stockholm. Ytterligare slutsats utifrån studien är att företagen avsätter olika stor yta till information om diskontering och nuvärdesberäkning. Konsekvent genom analysen förs resonemanget att om företagen avsätter en liten yta i relation till andra företag kan detta ha en negativ inverkan på den finansiella rapportens kvalité utifrån resonemang om agentteorin, informationsasymmetrin och earnings management, samt den kvalitativa egenskapen tillförlitlighet. I resonemanget kring den kvalitativa egenskapen, jämförbarhet, är det istället en nackdel att företagen avsätter olika stor yta. / Discounting and present value calculation as a valuation method has increased in use. Acceptance for fair value valuation has also increased and IFRS allows in most standards the use of this valuation method which, depending on use, is associated with subjective elements. Previous researches draws attention to the problem of discounting and present value calculations in terms of opening up for subjectivity and opportunities for management to manipulate earnings and balance sheets. Although there is a consensus about risks with valuation techniques that include discounting and present value calculations, we find that there is lacking studies that map the scope of this valuation technique.In view of Information Asymmetry, Earnings management, Agent Theory and the qualitative characteristics of comparability and reliability the purpose of the study is to map the use of discounting and present value calculation by companies listed on NASDAQ Stockholm. By examining 268 of 299 companies listed on the Stockholm stock exchange, we can demonstrate the use and distinctive differences between companies of different sizes and sectors. The result is to be considered as guidance for future studies.The conclusion is that discounting occurs at most of the companies on NASDAQ Stockholm. A further conclusion from the study is that companies allocate different amount of areas to information about discounting and present value calculation. Consistently through the analysis, the reasoning is that, if the companies allocate a small area of information in relation to other companies, this may have a negative impact on the quality of the financial report. This is based on the reasoning of the agency theory, information asymmetry and earnings management, as well as the qualitative characteristics faithful representation. In the reasoning about the qualitative characteristics, comparability, it is rather a disadvantage that companies allocate different large areas.(This thesis is written in Swedish)

We initiate the study of a new class of semigroup C*-algebras arising from number-theoretic considerations; namely, we generalize the construction of Cuntz, Deninger, and Laca by considering the left regular C*-algebras of ax+b-semigroups from actions of congruence monoids on rings of algebraic integers in number fields. Our motivation for considering actions of congruence monoids comes from class field theory and work on Bost–Connes type systems. We give two presentations and a groupoid model for these algebras, and establish a faithfulness criterion for their representations. We then explicitly compute the primitive ideal space, give a semigroup crossed product description of the boundary quotient, and prove that the construction is functorial in the appropriate sense. These C*-algebras carry canonical time evolutions, so that our construction also produces a new class of C*-dynamical systems. We classify the KMS (equilibrium) states for this canonical time evolution, and show that there are several phase transitions whose complexity depends on properties of a generalized ideal class group. We compute the type of all high temperature KMS states, and consider several related C*-dynamical systems. / Graduate

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Titel: Vad är skogen verkligen värd? En kvalitativ studie ur redovisningsupprättares perspektiv Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Josefine Dalman och Maria Husberg Rådström Handledare: Alice Schmuck Datum: 2023 - juni Syfte: Syftet är att undersöka hur värdering av biologiska tillgångar till verkligt värde enligt IAS 41 leder till att redovisningsinformation betraktas som användbar i enlighet med IASB:s primära kvalitativa kriterier. Syftet undersöks utifrån redovisningsupprättares perspektiv. Forskningsfrågan fokuserar på att utreda på vilket sätt redovisningsupprättare anser att IASB:s kriterier om relevans och verklighetstrogen representation uppfylls när biologiska tillgångar värderas till verkligt värde.  Metod: I studien har en kvalitativ metod tillämpats och empirin är insamlad med hjälp av semistrukturerade intervjuer där redovisningsupprättare i svenska skogsbolag har intervjuats. Datan är analyserad och redovisad med hjälp av tematisk analys.  Resultat och slutsats: I studien framkom resultat som i huvudsak ger stöd för att det kvalitativa kriteriet om relevans blir uppfyllt när skogen värderas till verkligt värde. Kriteriet om verklighetstrogen representation uppfylls till viss del men den subjektivitet som värdering till verkligt värde innefattar kan inte avhjälpas fullt ut. Resultaten i studien visar att det finns en viss motstridighet i värdering av biologiska tillgångar till verkligt värde och IASB:s primära kvalitativa kriterier.  Examensarbetets bidrag: Examensarbetet har bidragit till att belysa redovisningsupprättares syn på värdering av skog till verkligt värde och på vilket sätt de betraktar värderingen som användbar utifrån en kvalitativ metod. Det bedöms vara värdefullt att utröna om redovisningsupprättare som ska tillämpa IAS 41 betraktar standarden som användbar och den kvalitativa metoden har bidragit till djup i den analysen. Förslag till fortsatt forskning: Det har framkommit från respondenter i studien att värdering till verkligt värde är en kostsam metod som därmed främst genererar relevant redovisningsinformation i noterade skogsbolag. Som grund för fortsatt forskning föreslås därför att undersöka om nyttan med redovisningsinformation till följd av IAS 41 överstiger kostnaden i onoterade skogsbolag till den grad att produktionen av sådan redovisningsinformation kan motiveras.  Nyckelord: IAS 41, verkligt värde, biologiska tillgångar, IASB:s primära kvalitativa kriterier, relevans och verklighetstrogen representation / Title: What is the forest really worth? A qualitative study from the perspective of accountants Level: Bachelor's degree thesis in business administration  Authors: Josefine Dalman and Maria Husberg Rådström Supervisor: Alice Schmuck Date: 2023 - june Aim: The purpose is to investigate how valuation of biological assets at fair value according to IAS 41 leads to accounting information being considered useful in accordance with the IASB's primary qualitative criteria based on the perspective of accountants. The research question focuses on investigating how accountants believe that the IASB's criteria of relevance and faithful representation are met when biological assets are valued at fair value. Method: In the study, a qualitative method has been applied and the empirical evidence has been collected using semi-structured interviews where accountants in Swedish forestry companies have been interviewed. The data is analyzed and reported using thematic analysis. Results and conclusion: The study produced results that essentially provide support for the qualitative criterion of relevance being met when the forest is valued at its fair value. The criterion of faithful representation is fulfilled to some extent, but the subjectivity that valuation at fair value involves cannot be fully remedied. The results of the study show that there is a certain contradiction in the valuation of biological assets at fair value and the IASB's fundamental qualitative characteristics. Contribution of the thesis: The thesis has contributed to elucidate accountants' views on the valuation of forests at fair value and in what way they consider the valuation useful based on a qualitative method. It is considered valuable to find out whether accountants who must apply IAS 41 consider the standard useful and the qualitative method has contributed to the depth of that analysis. Suggestions for future research: It has emerged from respondents in the study that valuation at fair value is a costly method which thus mainly generates relevant accounting information in listed forest companies. As a basis for continued research, it is therefore proposed to investigate whether the benefit of accounting information as a result of IAS 41 exceeds the cost in unlisted forest companies to the extent that the production of such accounting information can be justified. Key words: IAS 41, fair value, biological assets, IASB fundamental qualitative characteristics, relevance and faithful representation

In this dissertation, the affinities between the Prologue of the Fourth Gospel and the Maronite Prayer of the Faithful especially the use of light metaphor are examined and new hypothetic proposals are suggested: the former has influenced the latter; both of them might have shared the same milieu or have been influenced by an existent Antiochene liturgical hymn. These proposals are discussed according to reflections on the Fourth Gospel, the Antiochene Syriac Maronite Church, the light metaphor, the work done on the Prologue from a socio-rhetorical perspective and the study conducted on the first English edition of the Maronite Prayer of the Faithful. / New Testament / M.Th. (New Testament)

This qualitatively oriented Practical Theology research journey, informed by postmodernism and social constructionism, was based on a narrative enquiry into the healing and renegotiation of identity of five "faithful spouses" post infidelity and divorce. These conversations occurred within a small group context, where narratives were spoken and witnessed (pastoral therapeutic gatherings), and were aimed at enabling the participants to remember and re-author preferred identities and new ways of being. This dissertation attempts to bring together the narratives of the participants, the literature, narrative therapy and pastoral care. My research curiosity was prompted by my mother's experience of divorce, and by the myriad number of conversations I have had with both "infidels" and "faithful spouses" in my pastoral practice. This research journey examines the process of co-creating, along with my fellow travellers (research participants), a viable model of divorce recovery in the face of infidelity and divorce. / Practical Theology / M.Th. (Pastoral Theology)

In this dissertation, the affinities between the Prologue of the Fourth Gospel and the Maronite Prayer of the Faithful especially the use of light metaphor are examined and new hypothetic proposals are suggested: the former has influenced the latter; both of them might have shared the same milieu or have been influenced by an existent Antiochene liturgical hymn. These proposals are discussed according to reflections on the Fourth Gospel, the Antiochene Syriac Maronite Church, the light metaphor, the work done on the Prologue from a socio-rhetorical perspective and the study conducted on the first English edition of the Maronite Prayer of the Faithful. / New Testament / M.Th. (New Testament)