This past year 2014 was the year when we finally completely arrived as a “full member” in the Helmholtz Association. This is related to the successfully passed research evaluation in the framework of the Program Oriented Funding (POF), which will give us a stable and predictable funding for the next five years (2015 – 2019). This is particularly true for our large-scale user facilities, like the Ion Beam Center (IBC) and the electron accelerator ELBE with the free-electron laser. Most of our activities are assigned to the program “From Matter to Materials and Life” within the research area “Matter”, in cooperation with several other German Helmholtz Centers. Our in-house research is performed in three so-called research themes, as depicted in the schematic below. What is missing there for simplicity is a small part of our activities in the program “Nuclear Waste Management and Safety” within the research area “Energy”. Our research and facilities were well appreciated by the evaluation committee, who made the following judgement about the Ion Beam Center: “The Ion Beam Centre (IBC) of HZDR is an internationally leading ion-beam facility (with ion energies ranging from several eV to several tens of MeV). At both the national and international level it is one of the key players and is unique in its kind. The synergy between forefront research and user service has been leading to a very good publication output for both in-house research and user research. … The very broad range of beam energies, the versatility of techniques and applications – both for ion beam modification of materials and for ion-beam analysis – makes the IBC unique in its kind. … The strength of IBC is that its activities are based on a combination of forefront research and user service, which mutually interact in synergy and strengthen one another. In turn, this synergy has been leading to a very good publication output for both in-house research and user research.” In order to make our Annual Report a bit more compact, we have decided to include only four full journal papers this year. This was also triggered by the fact that our publication activities have turned out be become more diverse, in more diverse journals than in the past, and often through longer papers, which would be too long to reprint them here. However, apart from the constantly quantitatively high publication output, we succeeded to publish in excellent journals such as Nature Physics, Nano Letters and Physical Review Letters, in fields as diverse as ion beam physics, magnetism and terahertz spectroscopy. Two of our scientists, Dr. Artur Erbe and Dr. Alexej Pashkin obtained their Habilitation in 2014, both at University of Konstanz. For the first time, we are hosting an Emmy Noether Young Investigator Group funded by the Deutsche Forschungsgemeinschaft (DFG); the group works on the hot topic of magnonics and is headed by Dr. Helmut Schultheiß. Finally we would like to cordially thank all partners, friends, and organizations who supported our progress in 2014. Special thanks are due to the Executive Board of the Helmholtz-Zentrum Dresden-Rossendorf, the Minister of Science and Arts of the Free State of Saxony, and the Minister of Education and Research of the Federal Government of Germany. Numerous partners from universities, industry and research institutes all around the world contributed essentially, and play a crucial role for the further development of the institute. Last but not least, the directors would like to thank again all IIM staff for their efforts and excellent contributions in 2014.

Syfte: Studien har två syften: Att beskriva förekomsten av kategorier och omfattningen av frivillig redovisning om anställda som är relaterad till bolagens sociala ansvar (CSR). Att förklara vilka faktorer som påverkar omfattningen av frivillig redovisning relaterat till anställda.  Metod: Då studien har ett förklarande syfte som berör omfattningen av frivillig redovisning om anställda, så har kvantitativa metoder använts och data till studien har samlats in via en kvantitativ innehållsanalys. Studien utfördes på 56 av de 58 bolag som befann sig på Large Cap, Stockholmsbörsen 2012, varav två bolag fick räknas som bortfall på grund av andra redovisningssätt än de övriga. Datat analyserades sedan genom deskriptiv statistik och multipla regressionsanalyser.  Resultat & slutsats: Stora bolag på Stockholmsbörsen redovisar frivilligt multipla kategorier information om anställda, men den kategori som generellt används mest är profilinformation om anställda. Den faktor som främst förklarar den frivilliga informationen om anställda är bolagets skuldkvot, men också vilken industrisektor ett bolag tillhör har betydelse. Den teori som främst förklarar frivillig redovisning om anställda är agentteorin.  Förslag till fortsatt forskning: I denna studie upptäckte vi att bolag redovisar fler kategorier om anställda än vad vi i vår studie deducerat fram från tidigare forskning. En kvalitativ kartläggning av kategorierna kan därför vara ett förslag till fortsatt forskning.  Uppsatsens bidrag: Mycket av tidigare forskning när det gäller frivillig redovisning har haft ett generellt fokus, där flera olika kategorier information som berör socialt ansvar (CSR) har använts och mycket av den har berört miljö eller finansiell information. Denna studie däremot har fokus på vad bolag specifikt frivilligt redovisar om anställda och detta specifika fokus har inte tidigare utförts på stora bolag på Stockholmsbörsen.

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

The eddy-covariance method was used to measure net ecosystem productivity over three adjacent fields from 2009 to 2011: two annual cropping systems (oat-canola-oat and hay-oat-fallow) recently converted from perennial cropping, and a perennial hay/pasture. We compared the management practises, determined the net carbon budget, and examined the effects of inter-annual variability. Carbon accumulation began earlier in the spring and continued later in the fall at the perennial site, compared with the annual crop sites, due to a longer growing season and continual plant cover. Cumulative cropping season net ecosystem productivity at the perennial site ranged from 40 to 240 g C m^(-2) because of variable weather. Including harvest removals and manure additions, the perennial site gained 120 g carbon m^(-2) and the annual sites lost 240 and 415 g carbon m^(-2), respectively, over the 30-month period. This indicates that the annual cropping systems would decrease soil carbon at this location.

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Studien behandlar revisorers syn på K-regelverken och vilka motiv som ligger till grund för deras rekommendationer till mindre företag i valet mellan K2 och K3. Studiens syfte är att komplettera den tidigare kunskapen på området för att skapa förutsättningar för att företagen skall bli mer självständiga i valet av redovisningsregelverk. Studien strävar även efter att få en inblick i huruvida revisorernas oberoende går att ifrågasätta i den här typen av rådgivning. För att skapa mig en uppfattning har jag använt mig utav en kvalitativ metod i form utav semistrukturerade intervjuer med fyra stycken revisorer. Det empiriska materialet har sedan analyserats och slutsatser dragits att K3 kan ha fördelar på bolagets ekonomiska ställning, bland annat på grund av den handlingsfrihet som regelverket ger. K3 kan också vara fördelaktigt när företagets intressenter skall tillgodoses med information samt för att underlätta framtida expansioner. När revisorerna rekommenderar K2 tenderar regelverkets förenklingar vara ett viktigt motiv vilket kan ses som en intention för rådgivarna att hjälpa klienterna till att göra rationella kostnadsbesparingar i form av minskad administration i redovisningen. Åtgärder för att upprätthålla revisorernas oberoende var bland annat interna kvalitetssäkringar, "second opinions" från andra byråer, använda sunt förnuft, använda en teknik med att lägga fram rekommendationernas fördelar och nackdelar snarare än att fatta beslut åt klienten, utbildningar och seminarier i ämnet, rådfråga jurister, eftersträva en kultur med " högt i tak" samt att dela upp revision och rådgivning i två grupper inom teamen. / The study discusses accountants' view of the K frameworks and what motives that lies behind their recommendations to smaller businesses choosing between K2 and K3. The purpose of the study is to supplement the previous knowledge within the area to create opportunities for the businesses to become more independent when choosing accounting framework. The study also aims to look at if the accountants' independence can be questioned for this type of consulting. I've used semi structured interviews, a qualitative method, with four accountants to define an opinion. The empirical material has then been analyzed and conclusions been made that K3 can propose advantages for the business economic status, among other things because of the trading freedom the framework provides. K3 can also be favorable when the business' stakeholders are informed as well as making future expansions easier. When the accountants recommends K2, the simplifications of the framework seems to be an important motive, which can be assumed to be a way for the accountants to help their clients making rational savings as a result of less administration within the accounting. Measures to maintain the accountants' independence were, among other things, internal quality measures, second opinions from other agencies, using common sense, using a technique where the recommendations' pros and cons are proposed rather than making a decision on the behalf of the client, education and seminars within the subject, asking solicitors for advice, aiming for a culture where everyone feel free to express their opinions, as well as splitting auditing and consulting within the teams.

Purpose This paper analyses the use of marketing metrics and marketing information and metrics contained in 2006/7 annual reports of companies listed on the Johannesburg Stock Exchange. The assumption is that the annual reports are the vehicle whereby listed companies communicate to their shareholders and other stakeholder constituencies. Methodology The assessment criteria is based on Ambler’s (2003) suggested marketing metrics and qualitative data is based on a checklist compiled from various academic sources. The elements which are assessed pertain to brand equity, other customer metrics, segmentation, competition, innovation and environmental and strategic aspects. The information obtained is compared to information required by investors and rating is done based on a grand total maturity. Findings Research results indicate that the use of quantitative metrics and qualitative data is very limited. The majority of companies display a lack of information pertaining to marketing. The results reflect a bi-modal tendency. Half (53%) of the companies do not provide any or poor information on their brand whereas 26% of companies supplied good and excellent information. The grand total score indicates that nearly two thirds (60%) of companies obtain a score of less than 50%, providing insufficient information. On the other hand, 27% of companies provide good and excellent information. Segmentation metrics are generally not reflected in annual reports, neither are competitors. Innovation and environmental aspects influencing market trends are covered by two thirds, however a third provides insufficient information. Other findings include that no standard reporting format exists. Information pertaining to marketing is spread throughout the annual reports. None of the companies provide a glossary of marketing definition or brand terminology. Research implications More in-depth research needs to be conducted on various industry sectors and amongst investors as to their needs. Originality/ value The paper is of value to corporate executives, marketing and communication practitioners who seek to improve communication and to convey optimal information for the investment community. The aim is to stimulate executive management to revise their relationship towards customers, the brand, marketing strategy and investors. / Graduate School of Business Leadership / MBL

Bakgrund: Hållbarhetsredovisningar har vuxit fram under åren och det har nu blivit lagstadgad för företag som uppfyller gränsvärdarna enligt 6. Kap 10§ i årsredovisningslag (1995: 1554) att redovisa hållbarhetsinformation. Jämförbarhet och öppenhet är anledningen för denna lagändring. Med anledning av införandet av den nya lagen väcktes intresset för oss om det skett någon förändring i hållbarhetsredovisningen genom åren och om informationen är jämförbar. Syfte: Syftet med den här studien är att undersöka hållbarhetsredovisningar för företag inom samma bransch för att se om det skett en förändring. Syftet är också att jämföra och förklara mönster inom företagen och mellan varandra genom åren. Metod: I studien används en kvalitativ forskningsmetod. Datainsamlingen skedde genom en egentillverkad mall som är skapad utifrån studiens syfte med utgångspunkt från 6 kap. 12 § årsredovisningslag (1995:1554), och beskriver vår tolkning av vad en hållbarhetsrapport ska innehålla. Empirin består av den information företagen beskrivit inom de ämnen som ingår i mallen. Analysen skedde enligt en tematisk analys då vi sammanställde empirin och delade upp den efter likheter, olikheter och vad som förändrats. Detta användes sedan i analysen för att ställas mot teorier, ramverken och tidigare forskning . Slutsats: Studiens resultat visar att företagens hållbarhetsredovisningar förändras genom åren och att det försvårar jämförbarheten inom samma företag, då information och beräkningar ändras. Däremot gör förändringen att samtliga företag blir mer lika varandra då de följer samma ramverk och har skrivit under FN:s Global Compact. Men eftersom företagen skriver olika saker under åren gör att det finns rum för professionella bedömningar. Företagen kan välja om vad som ska var med, samt framhäva det som de själva tycker är viktigt. / Background: Sustainability Reports have grown over the years, and it has now become statutory for companies that meet the limit values according to Chapter 6 of the Annual Accounts Act (1995: 1554). Comparability and transparency are the reason for this change of law. Due to the introduction of the new act, interest was raised to us if there has been any change in the sustainability report over the years and if the information is comparable. Purpose: The purpose of this study is to investigate sustainability reports for companies in the same industry to see if there has been a change. The aim is also to compare and explain patterns within companies and between each other over the years. Method: The study uses a qualitative research method. The data collection was done through a self-made template that was created based on the purpose of the study based on Chapter 6. 12 § Annual Accounts Act (1995: 1554), and describes our interpretation of what a sustainability report should contain. The empirical data is based of the information companies described in the topics included in the template. The analysis was conducted according to a thematic analysis in which we compiled the empirical data and then divided it into similarities, differences, and changes. This was then used in the analysis to deal with theories, frameworks and previous research. Conclusion: The findings of the study shows that companies sustainability reports change over the years and makes it difficult to compare comparability within the same company as information and calculations change. However, the change makes all companies become more like each other as they follow the same framework and have signed under the UN Global Compact. But since companies tend to write different things over the years, there are room for professional assessment. Companies can choose what to do, as well as highlight what they consider important.

O objetivo deste trabalho é discutir a evolução das estruturas de governança propostas pelos seis Planos Plurianuais aprovados no período entre 1991 e 2015. Trata-se de um estudo de caso que utiliza a metodologia qualitativa de análise de conteúdo e revisão bibliográfica para analisar os Planos Plurianuais, instrumentos privilegiados de planejamento governamental de médio prazo a partir da Constituição de 1988. Destacam-se três pontos: a) o papel das estruturas de governança em cada Plano; b) as estruturas de planejamento para implementação do PPA e c) as ideias e fundamentos teóricos que balizam o debate. Como resultado, sustenta-se que os PPA evoluíram de forma incremental, tornando-se mais detalhados e prevendo estruturas de coordenação mais complexas, com a finalidade de aumentar o alcance do Estado e a oferta de serviços aos cidadãos. Paradoxalmente, essa ambição é acompanhada pela proposta de transferência de prerrogativas para outros entes federativos e para a iniciativa privada, esvaziando as capacidades governo central. / This work aims to discuss the evolution of the development governance structures proposed by the six multi-annual plans whose validity cover the period between 1991 and 2015. It utilizes qualitative methodologies like content analysis and bibliographic review to analyse the multi-annual plans, privileged instruments of medium-term government planning from the Constitution of 19988. It highlights three points: a) the role of governance structures in each plan; b) the planning structures for the multi-annual plan's implementation and c) the ideas and theoretical foundations that guide the debate. As a result, it supports that the PPA evolved incrementally, becoming more detailed and predicting more complex coordination structures aiming to strengthen the State capacity to provide public goods. It is paradoxical that this ambition is hold together with transfer of execution to states, municipalities and private firms, empting the capacities of the central government.

Made available in DSpace on 2014-06-11T19:28:22Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-08-06Bitstream added on 2014-06-13T20:37:11Z : No. of bitstreams: 1 tamele_oh_me_jabo.pdf: 845403 bytes, checksum: d8970fb9ee11f562e24d468628d0f786 (MD5) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / Os experimentos foram conduzidos na Faculdade de Ciências Agrárias e Veterinária, (FCAV) – Universidade Estadual Paulista, (UNESP) Campus de Jaboticabal, nos anos de 2007 e 2008. No primeiro ano de avaliação foram estudadas duas alturas de pré - pastejo (0,60 e 0,80 m) e duas alturas de pós – pastejo (0,10 e 0,20 m) para híbridos de sorgo em sistema de pastejo com vacas; numa área de 3056 m² subdividida em 12 parcelas, o delineamento experimental utilizado foi delineamento em blocos casualizados com três repetições o período experimental foi de maio a novembro de 2007. O 2º ano o experimento foi realizado numa área de 2650, 36 m² subdividido em 24 parcelas com o objetivo de avaliar a produção de massa seca total dos híbridos de sorgo e cultivares de milheto e estudar o comportamento ingestivo dos ovinos nos híbridos de sorgo e cultivares de milheto em resposta aos espaçamentos de 0,225 e 0,45 m. o período experimental foi de abril a outubro de 2008. Conforme os resultados experimentais sugerem-se para o primeiro experimento a utilização do manejo de 0,60 m altura de entrada e 0,10 m altura de saída dos animais nos piquetes já que proporciona mesma quantidade de massa e o mesmo número dos ciclos de pastejo quando comparado ao manejo 0,80m/0,10m. No segundo experimento os híbridos de sorgo e cultivares de milheto podem ser indicados para pastejo de ovinos e o espaçamento de 0,225 m poderia ser adotado para o manejo dos cultivares de milheto e híbridos de sorgo com as ovelhas já que proporcionou maior produção de massa seca total e maior número de perfilhos reprodutivos quando comparada com o espaçamento de semeadura de 0,45 m / Two experiments were conducted on the Faculdade de Ciências Agrárias e Veterinárias, (FCAV) - Universidade Estadual Paulista (UNESP) Campus de Jaboticabal, in 2007 and 2008, with the objective of: 1 st year - to evaluate the viability of using sorghum hybrid by rotative Holstein cows grazing with two height of pre-grazing (0.60 and 0.80 m) and two post-grazing residues (0.10 and 0.20 m) in an area of 3,056 m² divided into 12 plots. The experimental design was DBC with three replications and the experimental period was from May to November 2007. The 2nd year the experiment was conducted in an area of 2650, 36 m² divided into 24 plots to evaluate the total dry mass of hybrids Sudan sorghum and millet cultivars and evaluate the ingestive behavior of sheep in that forages with spacing of 0.225 and 0.45 m of plants. The experimental period was from April to October of 2008. The experimental results suggest for the first experiment using the management of 0.60 m height for pre-grazing and postgrazing at 0.10 m of height to animals in paddocks thus there were the same amount of total dry mass and the same number of cycles of grazing management when compared to 0,80 m / 0,10 m. In the second experiment the spacing of 0.225 m could be used for management of millet cultivars and sorghum hybrids with the sheep where it was provided a great the total dry mass and number of reproductive tillers compared with the spacing of sowing of 0.45 m