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Problematization: Previous studies have focused on examining the competencies required of sustainability auditors through the auditor’s perspective. However, there is a gap in research when it comes to examining competence by analyzing the market and its different demands on auditors and non-auditors. Purpose: The purpose of the study is to increase understanding of the competency requirements within sustainability auditing practice and find out if there are variations in the requirements between auditors and non-auditors. Frame of reference: The section begins with the purpose of sustainability assurance and the different components of competence through the competence tree. Then previous research related to competence within sustainability assurance, structured according to the different components of competence is presented. The section ends with a review of resource-based theory, new institutional theory and the analytical model for the study. Method: The study was carried out using a qualitative method, where a qualitative content analysis was applied. The study’s sample consists of 30 job advertisements in different countries in the EU for external sustainability assurance providers, with a division into audit firms and non-audit firms. Empirical evidence and analysis: The result shows both similarities and differences in the demand for competence in education, experience, knowledge and personal characteristics. Audit firms focus strongly on business financial competence, while non-audit firms demand specific competence in sustainability areas. At the same time, the study identifies certain similarities and a certain harmonization in the industry in terms of skills in demand. Conclusions: Auditors and non-auditors require a diverse and complementary set of competencies toeffectively ensure sustainability and meet the varying needs of different businesses. Market analysis reveals that an auditor’s experience and knowledge are more crucial for sustainability ass, Problemdiskussion: Tidigare studier har fokuserat på att undersöka den kompetens som krävs hos hållbarhetsgranskare genom granskarens perspektiv. Dock finns det ett gap i forskningen när det kommer till att undersöka kompetensen genom att analysera arbetsmarknaden och dess olika krav på revisorer och icke-revisorer. Syfte: Syftet med studien är att öka förståelsen för kompetenskraven inom hållbarhetsgranskning och ta reda på om det finns variationer i kraven mellan revisorer och icke-revisorer. Teoretisk referensram: Avsnittet inleds med syftet för hållbarhetsgranskning och kompetensträdets innebörd. Därefter presenteras tidigare forskning om kompetensbegreppet, strukturerad enligt kompetensträdets olika delar. Avsnittet avslutas med en genomgång av den resursbaserade teorin, nyinstitutionell teori, isomorfism samt legitimitetsbegreppet, och introducerar en analysmodell. Metod: Studien har utförts med hjälp av en kvalitativ metod, där en kvalitativ innehållsanalys tillämpats. Studiens urval består av 30 jobbannonser inom olika länder i EU för extern hållbarhetsgranskning, där uppdelning är revisionsbyråer och icke-revisionsbyråer. Empiri och analys: Resultatet visar både likheter och skillnader i efterfrågan på kompetens inom utbildning, erfarenhet, kunskaper och personliga egenskaper. Revisionsbyråer fokuserar starkt på företagsekonomisk kompetens, medan icke-revisionsbyråer efterfrågar specifik kompetens inom hållbarhetsområden. Samtidigt identifierar studien vissa likheter och en viss harmonisering i branschen när det gäller efterfrågade kompetenser. Slutsatser: Revisorer och icke-revisorer kräver en mångsidig och kompletterande uppsättning kompetenser för effektiv hållbarhetsgranskning och för att möta de varierande behoven hos olika företag. Analysen av arbetsmarknaden visar att en revisors erfarenhet och kunskap är viktigare för hållbarhetsgranskning än vad som beaktats i tidigare studier. Studien har bidragit till en ökad förståelse för den kompetens som kräv

This paper studies the contextual effects of social capital on individual self-rated health in a cross sectional analysis using individual level data from 44 European Countries. The question is addressed with an Ordinary Least Squares regression as well as an Instrumental Variable analysis. A contextual effect of social capital on individual self-rated health is found and the findings imply that higher country-level social capital has a detrimental effect on individual self-rated health. It is also found that it is crucial to account for the interaction effect between individual- and country-level social capital in order to fully understand the influences of social capital on health. Trusting individuals’ self-rated health benefit from higher country-level social capital, as opposed to distrustful individuals’. Based on these findings it is therefore suggested that, in order to improve health, policy actions should not be targeted solely at increasing country-level social capital but also individual-level social capital.

This thesis evaluates the evidence for the absolute-income hypothesis (AIH), relative-income hypothesis (RIH) and income-inequality hypothesis (IIH) in Australia using individual level panel data from the first 11 waves of The Household, Income and Labour Dynamics in Australia (HILDA) Survey under General Release 11. The analysis is performed with an individual fixed effects estimation and the internal validity of the results is addressed in a sensitivity analysis. The results do not support the RIH or IIH. Instead, an adverse effect for the RIH is detected, suggesting a positive effect of relative income on health. Support for the AIH is found at first but the findings are not robust towards the sensitivity analysis, suggesting that the relationship between income and health is endogenous. Based on these findings it could be suggested that a countries institutional setting (for example health care system) has a mediating effect on the relationship between income inequality and health. This needs to be further evaluated in a cross-country study in order to establish a true effect.

The aim of this paper is to empirically investigate if there is a correlation between the duration of trade and economic integration. Theoretically, this is done by analyzing how economic integration affects sunk costs of exporting. Using the Kaplan-Meier methodology we calculate survival probabilities for German and Russian imports. Import data is derived at the 2-digit product level from 1993-2008 for Germany and from 1996-2008 for Russia. Our results show that Russia experiences longer duration than Germany. We argue that economic integration affects sunk costs of exporting, which in turn affects the duration of trade. As Germany is more integrated in the global economy, their market is characterized by low sunk costs. The Russian market, on the other hand, is characterized by a lower level of economic integration and thereby also higher sunk costs. The conclusion we reach is that economic integration affects the duration of trade by affecting sunk costs.