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2708 Uppsatser om European Sustainability Reporting Standards - Sida 17 av 181
Landsbygdsprogrammet och översiktlig planering i några västsvenska kommuner. : En diskursanalys
The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.
Där järnvägen möter staden : Hur bidrar Västlänken till en hållbar stadsutveckling i Haga?
This thesis aims to study the effects of the infrastructure project Västlänken in Gothenburg, a rail tunnel to be built through the city center. The study focuses on the community of Haga where one of the three exits will be constructed and also the surrounding urban environment, to see if the project can be sustainable. Sustainable urban development was selected as the theory, and the term "sustainable" is defined in this study using a number of criteria that two scientists developed. The criteria include economic, ecological and social perspectives on how a place or a geographical area can meet today's needs as well as possible needs in the future. The methods used were semi-structured interviews and content analysis of government documents. Interviews were conducted with various institutions in the city, and companies involved in the planning of the project in Gothenburg.
HÅLLBARHETSREDOVISNING FRÅN BANKER : Vilket intresse har företagskunder och påverkar redovisningen kundernas förtroende till banken?
Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.
Den gråtande journalisten : En studie av publikens syn på subjektiv nyhetsrapportering
The aim of this study is to examine how the public responds to the journalists? use of subjectivity in the reporting of broadcasting news. The investigation is a qualitative study based on nine interviews with respondents in ages of 21 to 25 from different parts of Sweden. After showing five examples of news reporting with a subjective approach, the respondents gave their look on the use of subjectivity. The theoretical frame of the investigation is founded on the theory of framing (de Vreese, 2005; Entman, 1993) and the discussion concerning the terms objectivity and subjectivity (e.g.
Revisorns påverkan på skatterapportering i små aktiebolag
This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.
Barn som far illa : Hur BVC-sjuksköterskor definierar begreppet "barn som far illa" samt hur de förhåller sig till anmälningsskyldigheten
The purpose of this work was to research how baby nurses define the concept child maltreatment and how they conduct themselves to mandatory reporting.The central questions were; How do the baby nurses interpret the concept child maltreatment and which children do they consider comprehending the concept?What are the reasons that children are maltreated according to the baby nurses opinions?Do the baby nurses apprehend that they meet children that are maltreated in their work?How do the baby nurses interpret the mandatory reporting and what course of action do they use when they suspect child maltreatment?Nine baby nurses were interviewed. The material was analyzed with the help of a phenomenological method.The participators idea of the concept child maltreatment was focused on observing signs from the child and concrete actions from the parents. The outcome of this concept is that the participators categorization is neither or nor. The participators knew about the mandatory reporting and they did a further interpretation because they focused on the risk of the child.
Finansiärer ur ett hållbarhetsperspektiv : En aktörsstudie av Europeiska Investeringsbanken, Nordiska Investeringsbanken och Svensk Exportkredit
Today a major part of the energy produced steams from fossil fuels, finite resources, and a change towards an energy sector based on renewable energy is necessary. Sweden is one of the leading countries with regards to investments in renewable energy but most other countries have a long way to go. This makes it interesting in developing renewable energy projects in new markets in countries like Poland where still a lot of fossil fuel is used. Large infrastructure development projects are very costly and therefore external investors needs to be involved. The investors play an important role in changing the usage of fossil fuels towards renewable energy sources.
Att indexera hållbarhet : En metautvärdering av Miljöaktuellts rankning av svenska kommuners hållbarhetsarbete
This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.
Negotiating Work-Life Balance: Working Time Preferences and the European Working Time Directive
This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..
Det bättre argumentets auktoritet - om förutsättningarna för deliberativ demokrati i Europaparlamentet
Deliberative democracy theory has been prominent within political science research since the early 1990?s, often applied in studies on postnational democratic constellations, in particular the European Union. Of the main institutions of the union, the European Parliament stands out as somewhat understudied from this point of view, which is why the main aim of this thesis is to study the conditions for deliberative democracy in the European Parliament.From deliberative democratic theory four criteria have been selected to function as methodological framework in analysing the institutional structure and proceedings of the parliament. Each of the criteria is applied separately to the practice and function of the plenary sessions, the parliamentary committees and the political groups. The analysis shows that the conditions for deliberative democracy differ between the three fora, as do their respective roles in parliament, but all in all they supplement each other.
Välkommen till den Europeiska Unionen : en litteraturstudie om ensamkommande barn i EU
Unaccompanied minors who are fleeing and being sent way from their countries of origin are nothing new. In 2011, 12 225 unaccompanied minors where registered in The European Union, none undocumented minors included. Most of the minors are coming from Afghanistan and Somalia. The aim of this essay is to investigate how The European Union?s migration policies are applied in reality and how United Nation?s Convention on the Right of Children are put in practice by the member states of The European Union and Norway.
Ett modef?retags v?g mot mer h?llbart mode & h?llbar konsumtion
The world is facing huge challenges to overcome the climate crisis. A contributing actor to the environmental footprints are the textile industry and their production processes, which highlights the importance to act. The purpose of this study is therefore to investigate how a middle size company's purchase- and design department work to contribute to sustainable fashion and sustainable consumption. As well as to examine the challenges and possibilities that the fashion company faces in its sustainability work. The qualitative study has been prepared and is based on 15 interviews with employees in the purchase- and design department.
Europeiskt arvsintyg : En granskning av det internationella arvsintyget i EU:s arvsförordning
The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.
Den blåögde lille reportern : En kvalitativ studie i hur Hergés Tintin skildrar en västeuropés attityd till omvärlden under 46 år
The objective of this study was to investigate differences in the portrayal of Western European citizens and non Western European citizens in Hergé?s graphic novels about the young journalist Tintin. We wanted to see if the globalization during the mid 1900?s had an effect on Hergé?s way of portraying the world. We started off by selecting nine novels from three different periods of time, though we read all of the novels in The Adventures of Tintin.
Den europeiska exekutionstiteln : En studie av förordning (EG) nr. 805/2004
Increased trade and exchange within the European Community has brought with it the need for less restricted circulation of judgments. The situation has improved greatly due to the enactment of Regulation (EC) No. 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (the Brussels I Regulation).Despite recent improvements the proceedings are still time-consuming and difficult. Many creditors refrain from having judgments recognized and enforced as the proceedings cost too much time and are too time-consuming. On January the 21st 2005 a new Regulation entered into force, Regulation (EC) No.