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2708 Uppsatser om European Sustainability Reporting Standards - Sida 32 av 181
Socialdemokraterna och EG ? en studie av socialdemokraternas omsvängning i frågan om svenskt medlemskap i den Europeiska Gemenskapen
The Swedish Social Democratic Party was for a long time skeptical of Sweden?s opportunitiesto apply for membership in the European Community. Sweden?s longstanding policy ofneutrality was until the dramatic changes in Eastern Europe 1989 seen as an obstacle tomembership. These changes were an important factor to why the social democratic partychanged their position on the EC and in October 1990 applied for membership.
IFRS 2005 : Övergången till IFRS i små svenska börsnoterade bolag
Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005. Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas. Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor.
Webbplatsen EUROPA: en utvärdering av söktjänsten
The purpose of this thesis is to evaluate the retrieval effectiveness on the European Unions official website EUROPA, depending on which language is used to formulate the search question. Our main concern were if you get access to the same information depending on which language is used to search information The European Union has so far eleven official languages, and with the forthcoming expansion with negotiations with thirteen new countries to affiliate to the union by May 1:st 2004, the official languages will be even more. We have made a comparison between Swedish and English, using 29 different topics from which we formulated 2x29 queries. The topics used were found at the Swedish Governments FAQ about the European Union, EUsvar. We wanted the topics to be as authentic as possible to avoid bias.
Webbsystem för matprisjämförelser
This is a thesis project in the field of information technology which begins by evaluating existing food price comparison systems and subsequently aims to design an improved, web based system for said purpose. The system features interfaces for price reporting, price comparisons as well as various search and review functions. The objective is to create a system able to compete with existing price comparison systems, which requires careful selection of products that can be found in all foodstores that also represent different households; a user-friendly price reporting and price comparison interface and an efficient tool for ensuring the validity of reported prices.The designed system features a more accurate formula for calculating average prices in events where the real price is missing; a more reliable security mechanism forv alidation of reported prices and a more comprehensible interface for viewing price reports, reporting prices, reviewing stores and products in comparison with existing systems. The system does, however, suffer from some optimization issues primarily in the form of inefficient database modeling; SQL queries and JavaScript code although testing has shown that these shortcomings do not hamper overall performance to such a degree that usability is compromised. Further usability testing performed on the system with five test subjects shows that a high level of overall user-friendliness has been achieved even though some special features, such as the detailed report containing price information per product for each store need to be improved.It is not possible to say at this time whether or not the designed system will be able to compete with existing ones or if the very concept of food price comparisons per se is viable in terms of profitability and marketability.
Att främja social hållbarhet i gröna miljöer : En fallstudie av ett projekt i Upplands Väsby
AbstractIn my study I have investigated how a constructed outdoor green environment can beused, managed and how it works. The study also investigates the concept of socialsustainability, where, for example, civil dialogue is a method to promote this. Thisinvestigation mainly gives account for the inhabitants viewpoint but also a gardenersperspective. The study focuses on the planning process of the study object, what theoutcome has been and how the users of the green environment, think about the result. Inthe process there has been a strong concern of involving the residents and others usingthe area.
Media och Sverigedemokraterna : Kandidatuppsats i statsvetenskap 15hp, Institutionen för samhällsvetenskaper
This study focuses on nationalism in Central and Eastern Europe. Anchored in theories that this region historically has been characterized by a nationalism that is based on the ethnic group rather than on liberal or civic concepts, it is the purpose of this study to explore whether these theories still apply in recent times when the region has been liberalized, for example manifested in the entry to the European Union. The research question has been tested through analysis of the constitutions of a number of Central and Eastern European countries in order to investigate what type of nationalism that the states have codified in their basic political documents. The results show that some of the states give expression to the historical ethnic nationalism in their constitutions, which indicates that the theories still are relevant..
Opportunistisk justering av diskonteringsräntorvid nedskrivningsprövning av goodwill : En studie av skillnader mellan företags redovisade diskonteringsräntor och teoretiskt framräknade diskonteringsräntor
Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.
Hur Redovisar Dagligvarubranschen Socialt Ansvar?
Företags vilja att hållbarhetsredovisa har ökat markant under 2010-talet. I och med den ökade tillämpningen av hållbarhetsredovisning skapas även behov av ett ramverk. Det ramverk som idag är det mest framträdande inom hållbarhetsredovisning har skapats av organisationen Global Reporting Initiative (GRI). GRIs mål är att frivillig hållbarhetsredovisning ska vara lika tillförlitlig och jämförbar som finansiella rapporter.Hållbarhetsbegreppet kan delas in i tre områden vilka är social, ekonomisk och miljömässig. Resultat från tidigare forskning visar att det råder stora brister inom hållbarhetsredovisning eftersom redovisningen är frivillig och det därmed inte föreligger några lagstadgade krav.
Nationellt uppdrag och internationellt samarbete ? Nationalbibliotekens bevarandemetadata för digitalt skapat material
The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.
FORSKNINGSPOLITISK INTEGRATION GENOM INNOVATION
Research and innovation are areas that have been evolving quickly during recent years.
However, it has been difficult for individual countries to make progress on their own. To
solve this problem the European union have launched the most expensive research and
innovation program to this day. By combining national governments throughout Europe, the
EU wants to create cutting edge technology that will strenghten the region and make the
union able to compete on a worldwide stage. However, trying to combine national
governments has not been easy, the programs struggle with byrocracy and member states of
the European union are tentative about supranational institutions. By engaging in the program
national governments have been afraid of how this will affect their sovereignty.
EU:s jämställdhetspolitik ? ett janusansikte? En studie av EU:s jämställdhetspolitik med mammaledighetsdirektivet som belysande exempel
This bachelor thesis explores the conditions for a harmonized EU gender equality policy. Recently the maternity leave directive has been introduced by the European commission and seeks to improve the conditions for pregnant workers. The controversial subject of this maternity leave has illustrated many of the problems connected to the development of a social dimension in EU. First of all, the debate concerning the maternity leave directive in the European Parliament has shown that both sides in the parliament seem positive towards creating legislation in this matter on EU level. However, parties at the right tend to disagree to many of the amendments in the proposal, such as the maximum entitlement.
EU som normativ makt i Vitryssland - ett kritiskt fall
ABSTRACTThe EU as a normative power in Belarus ? a critical caseBy Anna JohnssonUniversity of VäxjöSchool of Social SciencesSpring semester 2007The European Union?s identity is a much debated topic. Some say it?s a unique actor in the international arena because of the different tools it has at its disposal. Ian Manners claims that the EU is what he calls a normative power.
Sambors rätt att ärva varandra : ? den svenska lagstiftningens brister i ett nordiskt perspektiv
The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.
HEJO MAIL : HTML och CSS för email
?HEJO MAIL ? HTML och CSS för email? handlar precis som titeln antyder om användandet av HTML och CSS för att utforma e-postmeddelanden och är en undersökning över vilka standarder som finns eller åtminstone borde finnas. Viktiga fraser vid informationssökningen har varit ?Html Email?, ?Email Standards? och ?Email Programming?. Resultatet är tänkt att appliceras på HEJO MAIL, som är en applikation för utskick av nyhets- och informationsbrev som idag inte fungerar fullt ut.Resultatet är något förvånande då standarder specifikt för email saknas och har ersatts med rekommendationer, resultatet innefattar en sammanställning av rekommendationer från tre olika källor som valts ut.
Tolkning av testamente
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.