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2708 Uppsatser om European Sustainability Reporting Standards - Sida 18 av 181
Åldern i fokus : En studie om hur svensk rätt påverkas av EG-rättens reglering av åldersdiskriminering i arbetslivet
Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.
Elever med Dyslexi : Hur elever med dyslexi har upplevt sin skolgång och datorprogrammet ViTal
The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.
ETT GEMENSAMT EUROPEISKT F?RSVAR? En kvantitativ analys av attityder till gemensam s?kerhets- och f?rsvarspolitik i EU
Given the current geopolitical situation in Europe and the upcoming election for the European
Parliament, it is important to further analyse individuals? attitudes towards European
integration, specifically the Common Security and Defence Policy (CSDP). This analysis aims
to gain a deeper understanding of individuals attitude towards CSDP. Therefore, the objective
of this study is to analyse which factors that plays a leading role in influencing individuals?
attitude towards CSDP.
Ett relationsanarkistiskt ställningstagande - en undersökning av subjektspositionering inom relationsanarki.
This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.
Social hållbarhet - En studie av begreppets innebörd i Malmö
Sustainable development is often pictured as containing of three interlinked dimensions- namely environmental, economic and social. ?Social sustainability? is a vague concept that is often thought of as highly context-dependent. This thesis sets out to investigate the meaning of ?social sustainability? in a given context.
Implementering av IFRS - Processen i ett onoterat Aktiebolag
IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.
Att möta utmaningen - En diskursanalys av europeiska staters inställningar till utsläppsreduktioner
The European Union is a self proclaimed leader in the field of climate change and has a common target for reductions of greenhouse gas emissions. In spite of this, there are great differences between the member states capacity and dedication to the cause of implementing the Unions climate policy and reduce their emissions. The purpose of this thesis is to contribute to an understanding of how different European states construct their identity in the context of climate change mitigation. By analyzing national documents from three European states and using tools deriving from discourse analysis, I aim to illuminate differences and similarities in their rhetoric. The result is that due to the states relationship to the European Union and the United Nations, there are great similarities in the way they construct mitigation and their identity.
Europeisering och Programmatisk Förändring : "Europafrågan" i Polska Partiers Politiska Program Under 2000-talet
This study deals with the phenomenon of European integration and its impact on national party programs in Poland, a current member state of the European Union. The author will argue that the question of European integration has left a mark on the political party programs of two mainstream domestic parties on opposite sides of the ideological dimension, in the form of a certain degree of convergence regarding the ?European issue?. Relating the result of the analysis to the theoretical structure of Europeanization and sociological institutional change, the essay will attempt to show a possible link between them. Although this trend does not seem to indicate any dramatic effects of the membership per se in the programs (the national arena seems, in most cases, be of more value for party activities) there is an indirect effect in the form of the presence of Europarties and a pronounced incentive for social and economic adaptation..
Green IS ? a Systematic Literature Review
This thesis provides a systematic literature review of a selection among current papers andarticles on Green Information Systems (IS). The main focus is on the current state of Green ISin academic research. This study aims at gaining a deeper understanding and a clearer view ofthe state-of-the-art of IS for environmental sustainability research, with the goal of clarifyingthe diffuse idea of what Green IT/IS is, and what differentiates Green IS from Green IT.To support the objective of this study, the articles selected for data analysis were collected byusing a systematic literature review as research and analytical method. Within the thesis, adescriptive angle with an interpretative character is used to analyse the data extracted.A theoretical framework based on concepts from sustainability, Green IS and Green IT isemployed in order to analyse and compare terminologies and frameworks used in the studiedarticles. Furthermore, the different dimensions of sustainability and the various terms used todescribe Green IS are analysed comparatively.The result and analysis are discussed in a conclusion confirming the on-going ambiguity ofthe terms Green IT and Green IS and the transformative power of IS.
Klimatcertifiering av livsmedelsföretag : - En kvalitativ studie om vad som får företag att anta klimatmärkningen och vad det innebär
This essay is a study of the motives and driving forces affecting how a food producer looks at, and incorporates, an environmental-labeling and its impact on their organization and strategy. Driving forces and motivations is an important part of a business strategy and impacts its content and its expression. Sustainability can be part of the overall company strategy but could also define the entire company. This study has shown that the main motive for working with eco-labelling is a genuine interest in issues concerning sustainability. This creates an opportunity for the company to communicate their environmental policies to their customers. For a company that works proactive and innovative with sustainability and climate issues, the new climate framework does not mean any major organizational or strategic changes.When the framework is incorporated in the organization the farms need to be analyzed with a climate impact perspective. This essay shows that this process, together with tools developed to handle the framework, make change in the way dairy farmers think and how they relate to their daily work..
Har vi inte kommit längre än så här? - en studie om jämställdhet i Europaparlamentet
The aim of this thesis is to ascertain if women are discriminated in the European Parliament, and if so, how it is expressed. Our hypothesis is that female members of the parliament suffer a kind of double discrimination. The European Parliament consists of roughly one third women, but nevertheless the discrimination does not end there. According to our hypothesis women do not have the same opportunity to influence as their male colleagues, hence the double discrimination.The results of this thesis show that women are discriminated, mainly by not gaining access to the European Union's important issues, whilst the female dominated issues are scheduled on late evening and at the end of a session week. Another unsatisfactory issue was that even though half of the reports were given by women, they only received one third of the references to their reports while men received two thirds of the references.
Migrationspolitik och xenofobi : En studie av emigranters och flyktingars rättigheter i Grekland
AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.
EU:s grannskapspolitik i Medelhavsregionen : En säkerhetspolitisk analys av Medelhavssamarbetet
AbstractThe thesis investigates how the European Union promotes stability and security in the Mediterranean region. The aim is to analyse the European Union?s security ambitions with Euro-Mediterranean Partnership, the Barcelona Process. An analytical framework with five sectors (military, political, economic, environmental and societal), based on the Copenhagen School?s theories about security sectors and securitization, is used for the analysis.
Den slopade koncernspärren : Synen på konsekvenserna av en lagändring
I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.
"Are You Gonna Go My Way?" - En empirisk studie av Västra Götalandsregionen lobbyverksamhet och nätverkan i EU
In this thesis we have examined Västra Götalandsregionens ways to lobby and network in the European Union. Our aim was to examine which kind of methods the region uses to lobby in a successful way in Brussels. We found that the region uses both formal and informal methods of lobbying to gain advantages in Brussels. We also wanted to locate various networks which the region is involved in to more easily have their interests satisfied. We found that they had a lot of different alliances and that it is necessary to be involved in different networks to have a chance to lobby the EU institutions.