Sökresultat:
2708 Uppsatser om European Sustainability Reporting Standards - Sida 43 av 181
En komparativ studie av svensk och lettisk arbetslagstiftning i skuggan av Laval-målet
After the last European Union expansion the east European countries became members of the European Union. This meant that they would become apart of the Schengen agreement and that they would be able to travel, live and work anywhere in Europe. This came as a shock tothe Scandinavian trade unions that were worried that work migration would escalate, and that it would lead to social dumping, which would make the working conditions worse for the native workers. .The Swedish labour market is build up by the principal of negotiations. The evolution of the labour laws comes from the rules and regulations of collective agreements.The Lex Britannia principal was made to regulate the working conditions for guest workers in Sweden, by making it possible for trade unions to take industrial action against foreign companies to make them sign a Swedish collective agreement.Even though Swedish labour law includes an obligation to maintain industrial peace it is not valid for foreign companies.
I det fria ordets lag : En studie i fristadsprogrammets verksamhet och funktion
With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.
Elementkoncentrationer i gran utmed en markfuktighetsgradient :
One key factor in silviculture today is sustainability. In order to achieve sustainability it may be important to restore lost nutrients to the forest after clearcutting. In order to calculate the removal, you need to know how much of different elements you will find in different tree compartments. The aim of this study was to investigate if the concentration of elements in different tree compartments of spruce (Picea abies (L.) Karst) were related to the moisture conditions of the site. Five plots at Risfallet (60º 21´ N, 16º 13´ E), was placed along a moisture gradient in a 40- year spruce stand.
Bedömning av området energi : En jämförelse mellan Miljöbyggnad, Svanen, FEBY12 och PHI
The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.
Hållbarhetsredovisning : - ur ett trovärdighetsperspektiv -
Bakgrund: Hållbarhetsredovisning är ett relativt nytt område och den är frivillig för företagen att upprätta. Den regleras inte av några lagar och har heller inte krav på extern granskning, vilket den finansiella redovisningen har. Detta gör att företag kan skriva i stort sett vad som helst. Trovärdigheten i detta sammanhang är ifrågasatt och det finns oklarheter kring vad den innebär, vilket gör det till ett intressant ämne att titta närmare på.Syfte: Uppsatsens syfte är att undersöka vilka egenskaper som kännetecknar trovärdighet i en hållbarhetsredovisning och därmed bidra med kunskap som kan hjälpa till att öka trovärdigheten i företags hållbarhetsredovisningar.Avgränsningar: Undersökningen begränsas till att utreda trovärdigheten kring den hållbarhetsredovisning som upprättas frivilligt av företagen, inte den som är obligatorisk enligt Årsredovisningslagen. Detta på grund av att den omfattas av den finansiella redovisningens lagar och regler.Genomförande: Uppsatsens empiri har samlats in genom en kvalitativ metod där åtta intervjuer genomförts med företag, intressenter och granskare för att få olika perspektiv på trovärdigheten i hållbarhetsredovisningar.Resultat: Studiens resultat visar att viktiga egenskaper för trovärdighet är öppenhet och ärlighet, vilket innebär att ge ut rätt mängd information samt redovisa både positiva och negativa delar av företagets verksamhet.
EU:s omställning till en hållbar jordbruksnäring
Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development.
Redovisning av finansiell leasing - En studie av företagen på Attract 40
En sammanfattning av uppsatsen på maximalt 8000 tecken..
Bilden av Sverige i morgondagens EU : offentlig diplomati i en föränderlig värld
Purpose/Aim: The purpose of this paper is to describe how a number of strategically selected employees at the Swedish Institute, with the purpose to promote Sweden in the world, look at the challenges facing Sweden concerning nation branding in the new era of cooperation within the European Union. I examine how these people look upon the work of public diplomacy and nation branding in order to actively participate and influence the EU's common communications platform.Material/Method: The method used in this thesis is qualitative interviews. The reason why I chose this method is because I consider it to be the most appropriate in order to collect information about how these selected employees at the Swedish institute regard the challenges that lay ahead in terms of nation branding within the European Union.Main results: On the basis of the results I have gained by dint of the analysis, it can be concluded that it is of utmost importance to take the societal changes, which are a result both of the worldwide globalization and the EU cooperation, into consideration when designing a future communication strategy for the Swedish Institute. The nation-state continues to play an important role in Sweden, but its importance is declining as the EU cooperation is progressing. The citizens? identity plays a crucial role in designing a nation?s communications strategy, and from the analysis I conclude that we move not from a Swedish to a European identity, but towards a pluralistic union where multiple identities meet under one umbrella; the EU..
In Der Fuehrer?s Face : Hur populärkultur kan nyttjas för politisk propaganda
This essay is about the origin, planning and establishment of the European Space Research Organisation's (ESRO) sounding rocket base Esrange outside Kiruna in Northern Sweden. Three main questions are examined. First I show there were not just scientific and technical but also political, economical as well as military reasons to build a European rocket base. Second, I scrutinize the reasons to choose Northern Sweden as the location for the rocket base. As it turns out, the main reasons were the favourable location of Northern Sweden within the aurora oval zone, the proximity of the Kiruna Geophysical Observatory, and the possibility to use a large, although not quite uninhabited, area where the launched rockets could crash.
Distribuerade fastighetsautomationssystem : - En implementation av kommunikationsprotokollet BACnet
Building Automation Systems in commercial buildings are often designed and installed by different contractors, using equipment and components from different manufacturers. The lack of an accepted communication standard has resulted in a few different standards. Many manufacturers of building automation systems only support one, a few or none of these standards, while developing proprietary system solutions. Regin, who develop such equipment, are planning to adopt an open communication protocol specially designed for building automation - BACnet. As a step in that direction this thesis was announced with the purpose to investigate the possibility to implement BACnet in one of their products and to gain more knowledge of the BACnet protocol.
CAP ? pengaslukande monster eller effektiv jordbrukspolitik EU:s gemensamma jordbrukspolitik sedd ur tre olika teoretiska perspektiv
The Common Agricultural Policy has been a burning topic for debate for severaldecades. According to the CAP:s opponents it's effects include pollution, market distortionsand not least a huge expense for the European union.In this study we seek to explain why the CAP has remained almostunreformed since it's constitution in the 1950:s. The means by which we do so isa case study where we analyze the CAP by using three different theories; liberalinter-governmentalism, realistic trade theory and new institutionalism.In the final chapter we conclude that the theories complement each other. Newinstitutionalism explains the rigidity of the CAP. The liberal perspective explainsthe origin and the logic behind the policy whereas the realistic point of view putsthe policy in the light of an international economic theory and recognizes nationalpolicy makers roll in the inflexibility of the CAP..
Direktiv 2001/18/EG om avsiktlig utsättning av GMO och dess inverkan på svensk rätt : en europarättslig studie om svensk institutionell och processuell autonomi samt principen om god förvaltning
This master's thesis on the subject of public law will deal with the implications ?Directive 2001/18/EC on the deliberate release into the environment of genetically modified organisms? might have on the Swedish legal system. The purpose of the directive is to harmonize the European Union States legislation regarding licensing of the deliberate release of GMO?s into the environment, this to maintain a high level of environmental protection and at the same time preserve the internal market of the European Union. The thesis will primarily examine how the provisions of the directive relating to the general principle of good administration have impacted the procedural autonomy of Sweden.
Turism under ansvar. : En kvalitativ studie om upplevelsen av att arbeta med CSR-frågor inom reseindustrin.
The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.
Redovisningens internationalisering : Konsekvenserna av en potentiell frikoppling mellan redovisning och beskattning
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.
Regeringens reglering av hållbarhetsredovisning : En tvärsnittsstudie av hur fyra företag inom energibranschen kan påverkas
Bakgrund: I Sverige ska de statligt ägda bolagen från och med den första januari 2008, upprätta en hållbarhetsredovisning. Motsvarande skyldighet finns inte för icke-reglerade bolag, dessa kan dock frivilligt välja att presentera hållbarhetsinformation. Institutionell teori menar att organisationer inom en institution efterliknar varandra som ett reslutat av samhällets påtryckningar. Regeringens riktlinjer gällande en obligatorisk hållbarhetsredovisning för statliga bolag skulle på så sätt kunna resultera i en indirekt reglering av de icke-reglerade företagen. De undersökta bolagen i denna studie är det statliga bolaget Vattenfall AB samt de icke-reglerade bolagen E.ON Sverige AB, Tekniska Verken i Linköping AB och Mälarenergi AB.Syfte: Syftet med uppsatsen är att undersöka huruvida de fyra undersökningsföretagen kan ha påverkats av Regeringens riktlinjer för en obligatorisk hållbarhetsredovisning för statliga bolag.