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1866 Uppsatser om Global reporting - Sida 5 av 125
Centraliserad decentralisering? En studie av Marrakechprocessen och dess relation till global governance
The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.
Uppsalamodellens aktualitet : En granskning av påverkansfaktorer för born-globalföretag
Under de senaste 20 a?ren har born global-fo?retag, som fenomen, sta?tt i rampljuset fo?r forskning. Detta fenomen anses av vissa forskare strida mot tidigare ka?nda internationaliseringsteorier. Uppsalamodellens fo?rklaringsgrad fo?r born global-fo?retag har da?rmed blivit ifra?gasatt.Fra?gesta?llningen som denna uppsats har som ma?l att fo?rklara a?r om ett born global-fo?retags internationalisering fo?rklaras av Uppsalamodellen? Om inte, hur kan man utveckla Uppsalamodellen till att a?ven inkludera born global-fo?retag?Fo?r att underso?ka forskningsfra?gan har det genomfo?rts en granskande litteraturgenomga?ng, en sammansta?llning av born global-fo?retag samt en fallstudie.
Hållbarhetsredovisning ? för vem och vad? : Hur ser analytiker, konsulter och förvaltare på hållbarhetsredovisning?
AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.
Kvinnor och män i sportsidorna : En undersökning av sportsidorna i Örnsköldsviks Allehanda och Sportbladet ur ett genusperspektiv
Our goal with this paper is to see how male and female sport is described through a gender perspective in the newspapers O?rnsko?ldsviks Allehanda and Aftonbladet (Sportbladet).Is there any difference between male and female sport reporting? Are the different sexes described in a certain way? How are they described? Do men and women get as much space in the sport-pages of the newspapers? And are there any differences or similarities over a ten year period?To look on some of these factors we have been doing a quantitative- and qualitative analysis of data. The quantitative analysis to show patterns that could be easy to count. For example we looked if the article was about men our women, what sport, whom had written the article and how much space the article were given. This to easy estimate if there was any differences in the sports reporting.
Vetenskapsjournalistik i radio - Vad får vi veta? : En innehållsanalys av vetenskapsradions nyhetssändningar hösten 2004
AbstractPurpose/Aim: The aim of this essay is to paint a picture of science news reporting in the Swedish Public Service science programme, vetenskaps-radion. Key issues to be adressed are: What areas in science are prioritised? How much of the total broadcast time are devoted to each area? Are there any differences in reporting between weeks? How well does the swedish science radio match common interets? Are the news in the form of short ?soundbites? or are they more lengthy in-depth?Material/Method: Quantitative analysis of radio programmes. The variables used are based on the different major areas in natural sciences.Main results: This study shows that most broadcast time is devoted to news regarding biology and medicine and that the news rather are in the form of short snippets of news than more lengty in-depth stories. This is put in light of how journalistes tend to present news and that the subjects involved has to relate to peoples everyday lives.
Är GRI:s riktlinjer en förutsättning för en bra hållbarhetsredovisning?
Inledning: De senaste åren har det blivit allt viktigare för företagen att ta mer ansvar och att vara mer genomsynliga för alla intressenter. För att vara mer transparent kan företagen upprätta en speciell hållbarhetsredovisning som består av tre delar; miljö, socialt ansvar samt finansiell rapportering. De flesta av de stora och mest välkända företagen i Sverige har påbörjat någon form av hållbarhetsarbete. Det vanligaste ramverket med riktlinjer är i idag GRI (Global reporting Initiative).Syfte: Syftet med den här uppsatsen är att undersöka om hållbarhetsredovisningar upprättade av företag som är anslutna till GRI är av bättre kvalitet än andra hållbarhetsredovisningar som är upprättade av företag som inte är anslutna till GRI, samt hur väl riktlinjerna följs av de anslutna företagen.Metod: I den här studien används en kvantitativ metod för att få en bred studie där generella samband kan hittas. Den data som används är sekundärdata i form av årsredovisningar och hållbarhetsredovisningar.
Utvärdering av taxonomi och systemstöd för riskbaserad analys inom den svenska Luftfartsinspektionen
The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.
Container Security Initiative - En diskursanalys utifrån teorier om det il/legala
Container Security Initiative was launched in 2002 by the US Customs and Border Patrol in order to secure the global flow of containers destined for USA. This thesis attempts to analyze Container Security Initiative in relation to a possible future scenario made by the weapons industry where the state's global traderoutes are being subject to militarization. A development which is partly based on the threat posed by global illegal trade. The latter is discussed and defined based on current research made by Carolyn Nordstrom, Moíses Naím and theories on the cosmopolitan perspective made by Ulrich Beck. Strategy documents concerning Container Security Initiative are then analyzed in terms of discourse to try to say something about what the program indicates.
Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien
Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.
Den globala uppvärmningen i skolans läromedel : En jämförande studie av sponsrade och förlagsutgivna läromedel
Today the talk about global warming and climate change are on top of the public agenda. There for schools and schoolbooks also debate the issue of global warming. A newcomer on the school stage is the sponsored school materials that studies show to be a growing phenomenon. In a debate like that of global warming which is filled with uncertainties and so much political and economic interest, I find it interesting to study how these schoolbooks talk about the issue.In my study I have tried to analyze and compare how school materials for primary school discuss the phenomenon of global warming. I have compared two different types of schoolbooks.
Fysisk aktivitet i förhållande till global self-esteem, self-perception och social kroppsångest
Syftet med föreliggande studie var att undersöka samband mellan global self-esteem, fysisk aktivitet och social kroppsångest. Vidare var syftet att undersöka skillnader mellan kön, ålder och fysisk aktivitet angående global self-esteem, self-perception och social kroppsångest. 171 försökspersoner deltog i studien genom att svara på en enkät, besående av instrumenten Physical Self-Perception Profile (PSPP) (Fox & Corbin, 1989) och Social Physic Anxiety Scale (SPAS) (Hart, Leary & Rejeski, 1989). Resultatet visade negativa signifikanta samband mellan fysisk aktivitet och global self-esteem och även mellan global self-esteem och social kroppsångest. Däremot fanns inget signifikant samband mellan fysisk aktivitet och social kroppsångest.
Global uppvärmning : gymnasieelevers oro och kunskap
Global warming is generally recognized as one of the major environmental challenges we have to face in the near future. The students in school today are the ones that will have to deal with the consequences of it tomorrow. That is why education about it is so important. Previous research shows that students believe that environmental issues in general are important problems to be solved. I this study I tested students in grade twelve, in four different schools in order to find out what their level of knowledge about global warming is, how worried they are about it and if there are any correlation between their knowledge and their level of worry.
Webbplattform för statusrapportering på Sandvik IT
Denna rapport handlar om framtagandet av en webbaserad rapporteringsplattform för Sandvik IT. Uppsatsen bryter ner och illustrerar de delar i processen som krävs för konverteringen från en dokumentbaserad till en webbaserad rapporteringsmetod genom att utgå från Sandvik IT?s rapporteringsscenario. Den dokumentbaserade rapporteringsmetoden utgörs av Excel och den webbaserade av Reporting Services. Många implementeringstekniska delar som kan vara av intresse för utvecklare tas upp.
Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).
CSR : Att redovisa med hjärna och hjärta?
Världen idag blir alltmer globaliserad och öppen, vilket medför att betydelsen växer för företag att vårda och förvalta företagets varumärke och identitet. Ett sätt att göra detta på och som har fått stor spridning på senare år är Corporate Social Responsibility (CSR), vilket kan beskrivas som bidragande till hållbarutveckling genom socialt-, miljömässigt- och ekonomisktansvarstagande. Företag påverkas även av en rad olika intressenter såsom investerare, ägare, kunder och medarbetare för att nämna några. Dessa intressenter ställer i olika utsträckning krav på företaget att förmedla information om företagets verksamhet.Syftet med uppsatsen var att undersöka olika företags CSR-rapportering genom att studera varför innehållet i de undersökta hållbarhetsrapporterna skiljer sig åt, samt undersöka vilka intressenter som kunde tänkas påverka hållbarhetsrapporteringen.De metoder som valdes ut för undersökningen bestod av en kvantitativ del samt en kvalitativ del. Den kvantitativa delen bestod av empiri i form av hållbarhetsrapporter inhämtade från undersökningsobjekten.