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Bakgrund: Det har uppmärksammats att konsumtionen och efterfrågan av el fortsätter att öka för varje år. Resultatet av det växande behovet har lett till stigande utsläppsnivåer inom energibranschen. Ett sätt för att kontrollera nivåerna av utsläpp är utsläppsrätter. Priset på utsläppsrätter har ökat och förväntas öka ännu mer. Det finns i dagsläget inget gemensamt globalt direktiv om hur utsläppsrätter ska redovisas, däremot finns rekommendationer inom både IFRS och US GAAP om hur de kan klassificeras och värderas i redovisningen. IFRS är en principbaserad redovisningsstandard som är utgiven av IASB, medan US GAAP är en regelbaserad redovisningsstandard som utfärdas av FASB. Syfte: Studiens syfte är att undersöka hur utsläppsrätter redovisas i energibranschen hos europeiska respektive amerikanska företag. Frågeställning: Vilka likheter och skillnader finns mellan klassificering och värdering av utsläppsrätter utifrån IFRS och US GAAP i energibranschen? Metod: I denna studie har en kvantitativ innehållsanalys genomförts där det empiriska materialet utgörs av 31 företags årsredovisningar. Vidare har en kodningsmanual skapats där kategorier kring klassificering och värdering av utsläppsrätter utformats, för att sedan kunna sammanställa datan i ett kodningsschema. Teoretisk referensram: Studiens resultat har med hjälp av legitimitetsteorin och institutionell teori förklarat vad de rådande likheterna och skillnaderna gällande redovisningen av utsläppsrätter i Europa och USA kan bero på. Slutsats: Resultaten visar att de skillnader som finns mellan IFRS och US GAAP i energibranschen är främst klassificering av utsläppsrätter, efterföljande värdering av utsläppsrätter och redovisningen av utsläppsskyldighet. De största likheterna mellan IFRS och US GAAP är värdering av tilldelade utsläppsrätter samt köpta utsläppsrätter. / Background: It has been noticed that the consumption and demand for electricity continues to increase every year. The result of the growing needs has led to rising emission levels in the energy industry. One way to control the levels of emissions is emission rights. The price of emission rights has increased and is expected to increase even more. There is currently no common global directive on how emission rights are to be reported, however, there are recommendations within both IFRS and US GAAP on how they can be classified and valued in the accounts. IFRS is a principle-based accounting standard established by the IASB, while US GAAP is a rules-based accounting standard established by the FASB.  Purpose: The purpose of this study is to examine the accounting of emission rights in the energy industry between European and American companies.  Question: What are the similarities and differences between the classification and valuation of emission rights between IFRS and US GAAP in the energy industry?  Method: In this study a quantitative content analysis has been implemented where the empirical material consists of 31 companies' annual reports. Furthermore, a coding manual has been created where categories regarding classification and valuation of emission rights have been designed, in order to compile the data in a coding scheme.  Theory: The results of the study have with the help of legitimacy theory and institutional theory explained what the similarities and differences regarding the accounting of emission rights in Europe and the USA may be due to.  Conclusion: The results show that the differences that exist between IFRS and US GAAP in the energy industry are mainly the classification of emission rights, the subsequent valuation of emission rights and the reporting of emission obligations. The biggest similarities between IFRS and US GAAP are the valuation of allocated emission rights and purchased emission rights.

Das Standardmodell der Kosmologie stellte sich in den letzten Jahrzehnten, trotz immer genauerer experimenteller Tests, als sehr robust heraus. Darüber hinaus schaffen ekpyrotische und inflationäre Theorien eine Grundlage um viele konzeptuelle Probleme des frühen Universums zu lösen. Dennoch bleiben viele Fragen unbeantwortet. So ist es in inflationären Theorien schwierig präzise Vorhersagen zu treffen so lange die ewige Inflation nicht besser verstanden wird. Auf der anderen Seite haben ekpyrotische Theorien Schwierigkeiten den Übergang zwischen kontrahierenden und expandierenden Phasen - den so-genannten kosmischen Rückprall - zu erklären. Zudem beschreibt keine der beiden Theorien den Ursprung von Allem und beinhalten kosmologische Singularitäten. Hier stellen wir Denkansätze bereit um diese Unklarheiten näher zu beleuchten. Im ersten Teil der Arbeit konstruieren wir klassische, singularitätenfreie Rückprälle in der generellsten geschlossenen, homogenen aber anisotropischen, Raumzeit. In dem längeren, zweiten Teil beschäftigen wir uns mit den Konsequenzen auf die Kosmologie, die eine konsistente, semiklassische Quantisierung mit sich bringt. Unsere Methoden, die auf Feynmans Summe über Pfade basiert, offenbart neue und interessante Phänomene des frühen Universums. Unter anderem konstruieren wir numerische Lösungen, in denen das Universum vor dem Erreichen einer Singularität in einen anderen Zustand tunnelt. Damit lösen wir zum aller ersten Mal kosmologische Singularitäten ohne den Einsatz von extravaganter Physik auf. / In the face of ever more precise experiments, the standard model of cosmology has proven to be tremendously robust over the past decades. Inflation or ekpyrosis provide a basis for solving some of its remaining conceptual issues - they are a beautiful and natural simplifi- cation to our understanding of the universes early history; yet they leave many questions unanswered and raise new problems. For example, inflationary theories fail to be predictive as long as eternal inflation is not better understood. At the same time, ekpyrotic theories struggle to explain the transition from a contracting to an expanding phase - the so-called bounce. Both of them lack any understanding or description of the origin of everything and contain cosmological singularities. Here, we provide concrete steps towards shedding a light on these mysteries. The overarching theme that guides most chapters in this thesis is how to deal with cosmological singularities and whether they can be resolved without invoking extraordinary physics. In the first part, we construct classically non-singular bounces in the most general closed, homogeneous but anisotropic space-time. In the second part we analyze the effect of introducing quantum mechanics semi-classically to cosmology and show that quantum effects are helpful in resolving cosmological singularities. We demonstrate that anisotropies do not hinder the universe’s creation from nothing. Furthermore, we construct numerical solutions in which the universe tunnels to a different state before reaching a singularity. With that, we resolve for the first time cosmological singularities without the use of extravagant physics.

We study the impact of US presidential election TV debates on intraday exchange rates of 96 currencies from 1996 to 2016. Expectations about protectionist measures are the main transmission channel of debate outcomes. Currencies of countries with high levels of bilateral foreign trade with the US depreciate if the election probability of the protectionist candidate increases during the debate. We rationalize our results in a model where a debate victory of a protectionist candidate raises expectations about future tariffs and reduces future net exports to the US, resulting in relative depreciation of currencies with high bilateral trade integration.

Studien undersöker politiska partiers inverkan på miljöförbättringar i USA. Vi undersöker även om ökad polarisering mellan republikaner och demokrater har gett upphov till större skillnader i miljöinvesteringar över tid. Med hjälp av paneldata och fixa effekter för amerikanska delstater mellan åren 2009 - 2022 analyserar vi de genomsnittliga miljöinvesteringarna per invånare beroende på det styrande partiet i den lagstiftande församlingen. Resultatet påvisar inga signifikanta effekter om att storleken på miljöinvesteringar skiljer sig mellan partierna vilket ger stöd åt förväntningarna om medianväljarteoremet. När vi undersöker skillnaderna i miljöinvesteringar mellan partierna över två perioder observeras signifikanta effekter. Resultatet tyder på att delstater med demokratiskt styre i den lagstiftande församlingen investerar 9 $ mer per invånare på miljöförbättringar under den andra perioden än delstater med republikanskt eller delat styre. Det är däremot inte möjligt att fastställa om den ökade skillnaden i miljöinvesteringarna mellan partierna över tid är till följd av en ökad polarisering. / This study investigates the impact of political parties on environmental improvements in the United States. We also investigate whether increased polarization between Republicans and Democrats has led to greater differences in environmental investments over time. Using panel data on US states for the period 2009 - 2022 and including fixed effects, we analyze the average per capita environmental investments based on the ruling party in the legislature. The findings indicate no significant effect that the size of environmental investments differ between the political parties  which supports the expectations of the median voter theorem. When examining the differences in environmental investments between the parties across two periods significant effects are observed. The result suggests that states with Democratic rule in the legislature invest $ 9 more per capita on environmental improvements in the second period than Republican or divided states. However, it is not possible to determine whether the increased difference in environmental investments between the parties over time is the result of increased polarization.

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Through the GDPR, the member states of the EU and the EEA countries ensure equivalent protection for personal data which is why personal data within this area can be transferred freely. Transfers of personal data to a country outside the EU/EEA area, such as the U.S., are only permitted under the General Data Protection Regulation (GDPR) under cer­tain conditions, including if the EU Commission has decided that the country in ques­tion en­sures an adequate level of protection. The EU Commission has previously adopted two such decisions for the U.S., based on Safe Harbour and Privacy Shield. Those decisions were, how­ever, struck down by the Court of Justice of the European Union (CJEU) in Schrems I and II since the CJEU did not consider that the U.S. could ensure an adequate level of protection for per­sonal data that was transferred from the EU to the U.S. In July 2023, the EU Commission announced that it had once again adopted an adequacy decision for the U.S. meaning that personal data can now flow freely from the EU to companies and organ­izations in the U.S. certified under the EU-US Data Protection Framework (EU-US DPF). The adequacy decision followed a presidential order signed by U.S. President Biden in October 2022, which introduced new security measures intended to remedy the problems iden­tified by the CJEU in Schrems I and II. On the one hand, the US intelli­gence agencies’ access to personal data is limited to what is proportionate. On the other hand, a data protection court is established.  The purpose of this essay is to examine whether the changes that the presidential order has given rise to has changed the legal situation after Schrems II in such a way that the U.S. can now be considered to ensure an adequate level of protection for personal data that is being transferred from the EU to the U.S. By analyzing the EU-US DPF against the background of the jurisprudence of the CJEU and the European Court of Justice, I find that this is not the case. The U.S. intelligence agencies’ use of and access to EU citizens’ personal data is still not lim­ited to what is proportionate and EU citizens whose personal data is processed still do not have access to an effective remedy to challenge surveillance measures. Thus, the new adequacy decision for the U.S. is likely to be struck down by the CJEU in the coming years. The conse­quences of such an invalidation are examined to some extent in this essay, particularly in rela­tion to other transfer mechanisms in Chapter V of the GDPR, namely standard contractual clauses and binding corporate rules.

Doctor of Philosophy / Department of History / Mark P. Parillo / This dissertation examines the influence of the US Army experience in military government and occupation missions on occupations conducted during and immediately after World War II. The study concludes that army occupation experiences between the end of the Civil War and World War II positively influenced the occupations that occurred during and after World War II. The study specifically examines occupation and government operations in the post-Civil War American South, Cuba, the Philippines, Mexico, post-World War I Germany, and the major occupations associated with World War II in Italy, Germany, and Japan. Though historians have examined individual occupations, none has studied the entirety of the American army‘s experience with these operations. This dissertation finds that significant elements of continuity exist between the occupations, so much so that by the World War II period it discerns a unique American way of conducting occupation operations. Army doctrine was one of the major facilitators of continuity. An additional and perhaps more important factor affecting the continuity between occupations was the army‘s institutional culture, which accepted occupation missions as both important and necessary. An institutional understanding of occupation operations developed over time as the army repeatedly performed the mission or similar nontraditional military tasks. Institutional culture ensured an understanding of the occupation mission passed informally from generation to generation of army officers through a complex network of formal and informal, professional and personal relationships. That network of relationships was so complete that the World War II generation of leaders including Generals Marshall, Eisenhower, Clay and MacArthur, and Secretary of War Stimson, all had direct personal ties to individuals who served in key positions in previous occupations in the Philippines, Cuba, Mexico, or the Rhineland. Doctrine and the cultural understanding of the occupation mission influenced the army to devote major resources and command attention to occupation operations during and after World War II. Robust resourcing and the focus of leaders were key to overcoming the inevitable shortfalls in policy and planning that occurred during the war. These efforts contributed significantly to the success of the military occupations of Japan and Germany after World War II.

This American Political Development research explains cross-state variation in aid for children at private religious schools in the United States up to the end of 2012. Using a mixed-methods approach I examine how the institutional orderings of Federalism, Constitution, Church and Party affect policymaker decisions to instigate and sustain programmes of aid. By ‘aid’ I mean education vouchers and tax credits, transportation, textbook loans, equipment, nursing and food services, and tax exemptions for private religious school property. I conduct Fuzzy-Set Qualitative Comparative Analysis across all fifty states, supported by interview and archival research in six case-study states – California, Florida, Illinois, Louisiana, New York and Utah – and by statistical treatment of the constitutional amendments known as ‘No-Aid Provisions’. All of the aid policies examined here are ‘submerged’ in Mettler’s terms, in that they help private organizations to take on state functions, re-frame such functions in terms of the marketplace, and are poorly understood by the public. In this thesis I extend Mettler’s conception of submergedness to explain when institutions matter, which institutions matter, and why they matter for religious school student aid. State decentralization is necessary for high levels of aid and a high proportion of Catholics is sufficient for high levels of aid. Republican control of the state offices is a necessary condition for the passage of tax credit or voucher scholarships but not for other types of aid. No-Aid Provisions are unrelated to aid. Of the four institutional explanatory conditions, Federalism and Church have the most important effects on aid for children at private religious schools. Party explains some types of aid but not all, and Constitution is surprisingly lacking in explanatory power.