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Bakgrund: Kreditgivare är en av företagets viktigaste intressenter och de använder redovisning som informationskälla. Vilken information de grundar sitt beslut i och hur de använder redovisning har dock ändrats de senaste decennierna. Likaså har redovisningen i sig utvecklats då den för större företag blivit mindre konservativ. Konservatism i redovisning är ett sätt att hantera osäkerhet på vilket studier visar att kreditgivare föredrar. För att redovisningen ska vara användbar krävs att det finns förtroende för den. Förtroende har visat sig vara viktigt i affärsrelationer men är tämligen outforskat både i relation till kreditgivning och till redovisning. Detta förenas och studien ser närmare på dels redovisningens roll vid kreditgivning till större företag och hur kreditgivare påverkas av mindre konservativ redovisning, dels förtroendets roll vid kreditgivning. Syfte: Syftet är att öka förståelsen för vilka faktorer som påverkar ett kreditbeslut. Detta uppnås genom att undersöka både vilken betydelse hårda faktorer såsom redovisningsinformation har vid kreditgivning och mjuka faktorer såsom förtroende.  Metod: Studien har utgått från en kvalitativ ansats då tidigare forskning efterfrågar det. Sex intervjuer har genomförts med sju respondenter som vardera arbetat mellan 15-35 år med kreditgivning till företag. Detaljerade beskrivningar har återgetts från intervjuerna som sedan analyserats utifrån studiens analysmodell och huvudbegrepp. Slutsats: Studien visar att redovisningen har en central roll vid kreditgivning till större företag då deras årsredovisningar är så pass transparenta och informationsrika idag. Kassaflödesanalysen är det mest relevanta då företagets återbetalningsförmåga är det primära. Studien visar att kreditgivare främst baserar beslutet på bokslutsutlåning vilket visar vilken central roll redovisningen har. Kreditgivarna påverkas inte i märkbar utsträckning av att redovisningen för större företag blivit mindre konservativ då de alltid gör egna justeringar, bedömningar och analyser. De anpassar sig utefter vad de får och tillämpar alltid egna försiktighetsåtgärder vilket innebär att huruvida företaget redovisat konservativt eller ej inte är det avgörande. Vidare visar studien att förtroendet för företagetoch dess ledning samt redovisningen spelar en avgörande roll och är fundamentalt vid kreditgivning. Ärlighet och kompetens värderas högre än företagets välvilja. / Background: Creditors are one of a firm’s most important stakeholder and accounting is one of their source to information. The information on which they base their credit decision and how they use accounting has changed during the past decades. Likewise, the report itself has developed as it for larger firms become less conservative. Conservatism in accounting is a way of dealing with uncertainty, which studies show that creditors prefer. In order for accounting to be useful, trust must exist. Trust has proven to be important in business relationships but is rather unexplored both in relation to credit granting and to accounting. This is combined and the study examines partly the role of accounting in credit granting to large firms and how less conservative accounting affects creditors, partly the role of trust in credit granting. Purpose: The purpose of the study is to increase understanding of the factors that influence a credit decision. This is achieved by examining both the importance of hard factors such as accounting information in credit granting, as well as soft factors such as trust. Method: The study has been based on a qualitative approach as previous research demands it. Six interviews were conducted with seven respondents who each have worked between 15-35 years with credit granting to companies. Detailed descriptions have been reproduced from the interviews, which has been analysed based on the study’s analysis model and main concepts. Conclusion: The study shows that accounting has a central role in credit granting to large firms as their annual reports are so transparent and rich in information today. The cash flow analysis is the most relevant as the firm’s repayment capacity is primary. The study shows that creditors mainly base their decision on financial statement lending, which shows the central role of accounting. Creditors are not significantly affected by the fact that accounting for large firms has become less conservative as they always make their own adjustments and always apply their own precautionary principle, which means that whetherthe firm has reported conservatively or not is not decisive. Furthermore, the study shows that trust in the firm and its management as well as the accounting plays a crucial role and is fundamental in credit granting. Honesty and competence are valued higher than the firm’s benevolence.

This essay examines the ideological change in the Swedish moderate party during the time period between 2002-2022. This ideological analysis is based on Andrew Heywoods theoretical framework on ideology (2021) and Jan Hyléns (1991) operationalized apparatus on central values associated with liberalism and conservatism. The results show significant ideological value change in the Swedish moderate party’s view on state power as well as a weakened ideological anchoring in liberalism towards the end of the studied time period.

The purpose of this study is to examine the party leader of the Swedish democrats, Jimmie Åkesson. The aspects that we look into is if there are any rhetorical differences in his speeches at Almedalen the year of 2011 and 2018. Along with the rhetorical side the other aspect that will be examined is the differences in ideas and ideological roots that shines through at the two different speeches at Almedalen. In order to point out differences we used two different methods. The method used in the rhetorical spectrum is based on Bo Rhenbergs steps to analyse political speeches. For the part that focuses on what ideas that mediates and which types of ideological roots his speech derives to, we used Mats Lindbergs analysis to identify values and an own constructed model based on literature regarding ideologies for the ideological analysis.  What we find in the rhetorical analysis is that Åkesson's rhetoric has changed marginally. It appears that he uses more of ethos' argumentation at the number 2018 than at 2011. Åkesson thus uses much of all the three rhetorical aspects. It also appears that the shift between the different styles Åkesson uses to convey the speech to the audience changes something between them both years. ​In the idea and ideological analysis, here too, the differences are relatively small. The actual differences in which values ​​the speech contains are few, but they exist. Differences are not based on the fact that the party or Jimmie Åkesson has changed values ​​and started to lean more to the right or to the left, instead the differences lie on which topics are in focus.

This work focuses on a different categorisation of conservatism. A historical timeline-based categorisation which divides Conservatism into three different parts. The first part is called “Classical Conservatism”, this ideology was primarily used as a reaction to liberal radicalism from 1789-1880 and beyond. It is also the base and root of conservatism as an ideology. The second part is called Modern Conservatism and stretches from about 1880 to about 1990, this Conservatism is still in use and are competing and cooperating with the third part. The third part of Conservatism is called Post-modern Conservatism, this conservatism began partially in the 1980s but didn’t start to make a name for itself before the 2000s. While the first and second part focuses much on the preservation of culture, nation-state and old privileges of the higher classes the third part focuses on preserving the welfare-state and the protection of native peoples and their culture against globalism. The purpose of this work is to see how well does this theory of three different Conservatisms apply, then compare these three parts and summarize how Conservatism has changed over the centuries and what it means for the conservative ideology when categorising in this way.

The political party Sweden democrats became Sweden’s third largest party in 2014 after entering the Swedish parliament back in 2010 for the first time. During this time discussions about the party background and ideology have increased both from other parties and in the society. The controversy surrounding the party can partly be traced back to its foundation and the period before the party entered the national parliament in 2010. Sweden democrats was founded in 1988 by the remains of two right wing extremist movements, today the party has distanced itself from Nazism and calls itself a social conservative party. According to studies Sweden democrat’s ideology is considered as right-wing radical populism. This difference of identification is a problem, because it creates questions why it exists. Are the Sweden democrats really a social conservative party or is the party rendering a false image, and why. In this essay I will use ideal types of the two ideologies social conservative and Right-wing radical populism to evaluate which ideal type can describe the ideology in the party materials of the Swedish democrats most adequate. Additionally this essay will compare the ideal types to see how different the two ideologies are. The analysis and conclusion shows that the two ideologies differs from each other, but they share a few aspects. The evaluation of Sweden democrats party material does show that the party shares the fundamental value of right-wing radical populism and contains attributes from that theory, including etno-nationalism and etno-pluralism. The essays conclusion is therefore that Sweden democrats appears to be a right-wing radical populist party. That creates a question for future research, why the party identify itself as a social conservative party.

The aim of this essay is to describe what the documentary film India’s daughter tells the viewer about the Indian society through an idea analysis. India’s daughter, released in 2015, directly became a big discussion. Since documentary films are sources of information and might affect opinions it is interesting to analyze one. To be able to examine what is said in the film, the following question will be used: What is said about women and their place in the Indian society, Does the ideas show that change is needed or not? and Is there anything that points to that what is said in the documentary affects people’s opinion? The theories used in this essay is feminism and conservatism as ideal types to describe in what direction the ideas are heading, and theories about how media affects opinions to see if what is said in the film actually matters. The result shows that the content of the film and the ideas about women does matter for people’s opinion. It is also clear that there are at least two different ideas about what place women should have in the society, even though the idea that change is needed is the most popular.

This study is about the two largest and longest existing parties in Sweden, The Social Democrats, and The Moderate Party. These two parties have two different classical ideologies as their foundation which are socialism and conservatism. The question is then, have these political parties deviated from their classical ideological background? Moreover, if the parties’ positions are compared with the new scale GAL-TAN, are they more similar or dissimilar compared to when comparing the ideologies? The essay will present an explanation on what the new scale GAL-TAN is and then discuss the scale compared to the ideologies. The conclusion is that when the two parties are compared with their ideology, The Moderate Party has deviated the most from conservatism. The Social Party still follows socialism but with a modern adaptation. However, The Moderate Party has more in common with socialism than the Socialist Party has with conservatism. Moreover, the two parties’ position on the GAL-TAN-scale is very close but, The Moderate Party’s position is stronger because they focus more on individualism.

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The purpose of this master thesis is to study and compare conservative, fascist and nationalist youth movements active in Sweden during the 1930s and 40s. The political youth movements at the centre of this study are the Young Swedes (Ungsvenskarna), Swedish Rural Youth League (Svenska Landsbygdens Ungdomsförbund), Nordic Youth (Nordisk Ungdom) and National Youth League of Sweden/National League of Sweden (Sveriges nationella ungdomsförbund/Sveriges nationella förbund). During the early 1900s, youth was often described as both the reviver of society and the future of the nation. Regardless of different ideological and political alignments, the youth movements were all invested in shaping and educating young people to prepare them for the future. In this study, the focal point has been the question why these youth movements wanted the role as educators of young people, as well as what was expected of the young after this education. The main task of the political youth movements seems to have been to give young people ideals to fight for through physical and spiritual education. Through this education the young would realize what was expected of them and finally transform into an ideal youth that could inherit the responsibility as caretakers of the nation as well as the future. The view on the ideal youth varied between the studied youth movements. The Young Swedes wanted to create a conservative youth, actively engaged with the main political party of the movement, the Right (Högern). The ideal youth of the Swedish Rural Youth League were aware of their responsibilities towards the rights of the rural areas and agriculture. The ideal youth of Nordic Youth and National Youth League would have very similar personalities and would be ready to fight and sacrifice for the future rebirth of the nation into similar, yet different, fascistic utopias.