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  • Disputas: 2020-04-03 10:00 21A 342, Eva Eriksson-salen, Karlstad
    Berglund, Teresa
    Karlstads universitet, Fakulteten för hälsa, natur- och teknikvetenskap (from 2013), Institutionen för miljö- och livsvetenskaper (from 2013).
    Student views of environmental, social and economic dimensions of sustainable development and their interconnectedness: A search for the holistic perspective in education for sustainable development2020Doktoravhandling, med artikler (Annet vitenskapelig)
    Abstract [en]

    The work in this thesis centers on upper secondary students’ views of the environmental, social and economic dimensions of sustainable development and their interconnectedness. The focus has been to study the diversity of students’ views in various contexts. The research uses as its starting point the aims of education for sustainable development to facilitate a holistic understanding among students, which implies the consideration of environmental, social and economic perspectives when dealing with issues of sustainability.

    A mixed methods and iterative approach was applied in this research. Two data sets were collected: one larger-scale data set from 638 students in grade 12 (aged 18-19) on science and social science programs, and one smaller set involving 18 students of similar age and programs. In the first data collection exercise, the students responded to questionnaires investigating their sustainability consciousness and decision-making within different everyday contexts. The aim of the second data collection exercise was to study, in-depth, patterns of students’ views on the interconnectedness of sustainability dimensions. 

    The results reveal a diversity of student views that specifically relate to the economic dimension in sustainable development. The economic dimension is perceived differently in their sustainability consciousness, and when they encounter the economic dimension in various sustainability contexts. Moreover, there are four distinctly different beliefs among students about the interconnectedness of the economy and sustainable development. The four beliefs are identified as the un-differentiating positive, the nuanced ambivalent, the two-way convinced and the critical, differing in their arguments about the interconnectedness of environmental, social and economic dimensions. The findings indicate the potential resource students’ views and different contexts can represent in teaching that aims at perspective-shifting and learning about the complexity and dynamic nature of sustainability issues.

  • Disputas: 2020-04-03 10:15 1B306, Fryxellsalen
    Voronkov, Artem
    Karlstads universitet, Fakulteten för hälsa, natur- och teknikvetenskap (from 2013), Institutionen för matematik och datavetenskap (from 2013).
    Usability of Firewall Configuration: Making the Life of System Administrators Easier2020Doktoravhandling, med artikler (Annet vitenskapelig)
    Abstract [en]

    Firewalls are an important component of network security that serve to protect networks by regulating incoming and outgoing traffic. However, setting up firewalls correctly is a challenging task, which becomes more difficult with the growth of the network's size. Firewall configuration files consist of rule sets that might be hard to understand even for professionals who deal with them regularly. The main reason for this is that most firewall rule sets have a certain structure: the higher the position of a rule in the rule set, the higher priority it has. Challenging problems arise when a new rule is added to the set and a proper position for it needs to be found or the existing rules are removed due to a security policy change. This brings us to the usability problem associated with the configuration of firewalls.

    The overall aim of this thesis is to help system administrators better manage firewalls. We explore three different aspects of firewall configuration: 1) the syntax of rules, 2) the organization of rules in a rule set, and 3) the way rule sets are presented to a user. Using this acquired knowledge, we offer system administrators more usable firewall solutions and approaches to the configuration process that can help facilitate their daily work.

  • Disputas: 2020-04-17 10:00 11D257 Agardhsalen, Karlstad
    Lindroos-Moll, Sebastian
    Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan (from 2013).
    Värdering vid upprättande av kontrollbalansräkning: En aktiebolagsrättslig och redovisningsrättslig studie2020Doktoravhandling, monografi (Annet vitenskapelig)
    Abstract [en]

    The aim of the study is to investigate how valuation shall be carried out in drawing up balance sheet for liquidation purposes and whether valuation rules, in particular, and rules on involuntary liquidation due to capital deficiency, in general, need to be changed.

    It is stated in Ch. 25, sect. 13, Swedish Companies Act (SCA), that the board is under the obligation to draw up a balance sheet for liquidation purposes without delay when there is reason to expect that the company's own capital is less than half of the registered shareholder equity. Balance sheet for liquidation purposes shall be drawn up pursuant to applicable law on annual reports, but in calculating its own assets a number of adjustments may be made. The study focuses on the meaning of valuation consistent with the generally accepted accounting principles (Swedish GAAP), and reporting assets at net realisable value.

    In the 1970s, it was stated that the Swedish GAAP was an actual existing praxis in a qualitatively representative circle of parties under duty to keep accounts, an identified praxis among the actors. This description is far from the present situation as it is specifically stated in the general guidelines issued by the Swedish Accounting Standards Board (BFN) that private companies must comply with their guidelines.

    Among other things in this study, the role of the guidelines issued by the BFN are investigated and analysed in terms of their constitutional status regarding norm setting. The study includes a comparison of the Danish, Norwegian and Finnish rules on “serious loss” of the subscribed capital.

    One conclusion is that, under the current Swedish regulations regarding obligation to liquidate due to capital deficiency, there is room for changes which would reduce the distance between intended functions and the wording of the law. A more long-term solution, however, would require a total review of capital protection rules.