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2708 Uppsatser om European Sustainability Reporting Standards - Sida 24 av 181
Bristfällig tillbudsrapportering : En sammanställning av attityder och kunskap kring tillbud inom Peab
The construction industry stands as one of the industries in Sweden where most employees tend to encounter accidents. At the same time, the Swedish authority of work environment estimates that there are large numbers of hidden statistics with accidents and incidents that never gets reported. To prevent accidents, the Swedish authority of work environment has decided that every company have to, beside report every accident and major incident to the authority of work environment, keep statistics and evaluate every incident that happens at their places of work.The people responsible for work environment at the Swedish building contractor Peab, believe that it is only a fraction of all incidents happening at their construction sites that actually gets reported. The purpose of this study is to investigate the reason why employees of Peab do not report incidents. By an inquiry and interviews with both craftsmen and office holders at Peab Bygg Öst 1, the employees? attitudes and knowledge have been studied and evaluated.The study shows that the craftsmen´s knowledge of incidents is relatively low.
Is procuring qualified human capital from China a future for Sweden's wealth sustainability?
Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human capital and Swedish structure capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital:-To fill future shortage of qualified human capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human capital with western standards..
Uthållig estetik i landskapet - om att synliggöra sitt förhållningssätt till hållbarhet : Sustainable landscape aesthetics - to demonstrate ones attitude towards sustainability
Abstract
In my work, I have tried to define and clarify the conception of sustainability seen from my perspective as a landscape architect. With a basis in literature studies, I have analysed and commented on different applications, contents and meanings of sustainability and endurance. This compilation is based on how a number of writers, researchers and authorities consider the importance of integrating ecological, social and economic aspects of sustainability in city planning. My perspective has mainly been founded on the anthologies and compilations from the 80´s and 90´s where Per G. Berg and Björn Malbert acted as editors.
Behandlingsrelationensbetydelse inom öppenvård
Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.
Hur påverkar europeiseringen svensk alkoholpolitik?
AbstractTitle: How does Europeanization effect Swedish alcohol policy? .Titel: Hur påverkar Europeiseringen svensk alkoholpolitik?Minor Thesis in Political Science, January 2008Author : Markus GustafssonTutor : Lennart BergfeldtVäxjö UniversityThis essay will deal with the influence which Europeanization has on domestic politics. The case I have chosen is Swedish alcohol policy. Thus, the purpose is to explore whether observed changes in Swedish alcohol policy in the years 1993-2005 can be explained by Swedens´s membership in the European Union. To reach this purpose the following questions need to be answered:? What is europeanization?? How has Swedish alcohol policy changed from 1993 to 2005?? Is it possible to connect the changes in Swedish alcohol policy to a process of Europeanizationprocess?The method in this essay has been a qulitative study of litterature.
Att utforma den perfekta skandalen : En studie av hur Expressen rapporterade om SD-skandalen i november 2012
Title: How to Construct the Perfect Scandal ? a study of the news reported by Expressen concerning the SD-scandalAuthor: Linnea IvarssonThis C-paper presents the incident concerning the political party Sverigedemokraterna in Expressen in November 2012. The newspaper was the main source of the news reporting with the mobile phone camera film from the occurance and led the way of the news reporting in Sweden about three party members.The paper investigates how the story telling of the so called SD-scandal was constructed, using Critical Discourse Analysis as the analysis method combined with selected parts from the analysis method of critical linguistics. The theories that have been used to establish the results of the analysis are Critical Discourse as a theory based on Norman Fairclough and Teun A. van Dijks theoretical keystones combined with Sigurd Allerns and Ester Pollacks theories and schematic point of view on the constructions of political scandals in media.With the theories and analysis methods above mentioned the results turned out to confirm the theory about how political scandals in media are constructed and designed with certain strategies and agenda.
Kvaliteten hos charkprodukter efter borttagandet av namnskydd, samt införandet av EU:s köttdefinition
Until the 1st of January 2003 there were thirteen processed meat products provided with name protection in Sweden. These products had to contain a certain amount of meat and/or a certain amount of fat to be allowed to carry a recognized name. Among these thirteen products, one could find, for example, meat balls (köttbullar), liver pâté (leverpastej), and Falun sausage (Falukorv). While imports of these products started to increase, the system with name protection lost its ability to guarantee a certain quality for all products sold in Sweden and the legislation was removed on December 31st 2002. At the same time, a common definition of meat was adopted in the European Union.
Könskvotering i bolagsstyrelser : Ett instrument för att främja en jämställd arbetsmarknad?
The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.
Ett samhällsengagemang som Skapar Shared Value - En studie om hållbarhetsstyrning och Creating Shared Value i en svensk kontext
This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other stakeholders involved in the company's social initiatives.
Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3
The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.
Omvända skattskyldigheten i byggsektorn Gränsdragningen mellan vara och tjänst?
In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.
EU:s svårföränderliga jordbrukspolitik - En studie om varför CAP är så svårföränderligt ur ett nyinstitutionalistiskt perspektiv
The European Union's long-term budget negotiations during the summer of 2005 were obstructed from being successful due to a quite fierceful debate about the future guidelines of the Common Agricultural Policy. A quarrel about money and who gets what, was the common answer as to why it took the European leaders six months to accept the budget, and quite rightfully. This essay, however, goes beneath those explanations and tries to see what other reasons there might be for such a phenomena.With a new institutionalistic approach this study seeks to see what underlying reasons for why an institution such as CAP is so resistant to change. With special attention to the new historical institutionalism and the rational choice institutionalism the study successfully shows that though the front laying reasons to the problems with the budget might have been economical, several other factors also affected the outcome of the budget negotiations.Structures, national identity and decisions taken when outlining the Common Agricultural Policy in the 1960's still affect the European union, its members and foremost of all, the Policy/institution itself..
Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt
In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.
Varumärkesrätten inom EU : - ensamrätten i konflikt med EG: s konkurrensregler och reglerna om fri rörlighet för varor
The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.
En ny diskussion kring religionsfriheten : Alternativ till religionsfrihetsbegreppet under Europakonventionen och Europeiska domstolen för de mänskliga rättigheterna
Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.