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Aktivitäten und Publikationen des Institut für Meteorologie der Universität Leipzig für 2008.

Aktivitäten und Publikationen des Institut für Meteorologie der Universität Leipzig für 2002

Forschungsaktivitäten des Instituts für Meteorologie der Universität Leipzig

The research report contains all activities of the institute of physics of 2011. 2011 was another successful year for the Institut für Physik both in teaching and research. In this year, the first students finished the new bachelor course in physics and started their master studies. Most of them obtained very good results in the exams and B.A. thesis research, demonstrating that during adaption of the new system of academic degrees the high level of the internationally renown Diplomphysiker course could be maintained. Also, the students in our bachelor courses computational science as well as sensors and cognitive psychology made very good success. The latter, truly innovative course - which is unique in Germany - was very well received. The first students finished their second year.

Bakgrund: Under de senaste decennierna har frivillig informationsgivning blivit vanligare. Den växande digitaliseringen, högre krav på mer informationsgivning från intressenter, ökade krav på hållbarhet samt ökade nivåer av granskning från omvärlden är några förklaringar till den ökade efterfrågan på frivillig informationsgivning. På grund av den växande efterfrågan har ämnet blivit intressant att studera. Syfte: Den här studien undersöker vilken kategori inom frivillig informationsgivning som är dominerande samt vilka likheter och skillnader det finns mellan börsnoterade och icke-börsnoterade företag när det gäller mängden av frivillig informationsgivning. Metod: Studien innefattar en kvantitativ metod där studien baseras på årsredovisningar från 2021 och urvalet består av 30 stora svenska börsnoterade och 30 stora svenska icke-börsnoterade aktiebolags årsredovisningar. Metoden som används för att analysera informationen är ett kodningsschema och chi-2-test. Resultat: Resultatet visar att den dominerande kategorin av frivilliga informationsgivning är “analys av föregående år” samt att det finns en skillnad mellan börsnoterade och icke-börsnoterade aktiebolag angående mängden frivillig informationsgivning. / Background: In recent decades, voluntary disclosure has become more common. The growing digitization, higher demands for more information from stakeholders, increased demands for sustainability and increased levels of audit from the outside world are some explanations for the increased demand of voluntary information provision. Due to the growing demand, the subject has become interesting to study. Purpose: This study investigates which category of voluntary disclosure is dominant and what similarities and differences exist between listed and non-listed companies in terms of the amount of voluntary disclosure. Method: The study includes a quantitative method where the study is based on annual reports from 2021 and the sample consists of 30 large Swedish listed and 30 large Swedish non-listed joint stock companies' annual reports. The method used to analyze the information is a coding scheme and Chi-square tests. Results: The results show that the dominant category of voluntary disclosure is "analysis of the previous year" and that there is a difference between listed and non-listed companies regarding the amount.

Purpose: The purpose of this thesis has been to investigate how companies report non-financial information and specifically volatile subjects such as technology. There are several different new technologies that all have different maturities which can affect how they are reported in annual reports. This thesis aims to understand how reporting of technology is affected by innovation, investments and stakeholder expectations. Theoretical perspectives: Stakeholder theory has been used as a primary theoretical background and framework, in conjunction with agency theory to gain a deeper theoretical understanding of non-financial reporting. Methodology: 30 annual reports from five years (2018-2022) and six tech-companies listed on the Swedish stock market have been content analysed with the use of a variation of keyword frequency analysis. The sample companies represent different segments within the tech-industry to provide the thesis with a wider perspective. Furthermore, the method of this thesis has been a mixture between a positivist ontology with constructivist epistemology and the chosen theories has been used in an abductive manner where findings are reflected against the theories. Additionally, the method of data collection has been a mixture between quantitative and qualitative methods, where qualitative data has been quantified and analysed graphically. Findings: The findings indicate that the sample companies seem to be aware of their stakeholders' perception of them as tech-companies, which affect how they report on technology. It is likely that tech-companies increasingly report on new technologies to maintain their perception as tech-companies. Furthermore, the findings suggest that companies report more heavily on technologies when investments into the given technology have been made. The findings are in line with concepts from both agency theory and stakeholder theory.

Corporate governance and executive remuneration are not new phenomena, but have erupted to the forefront of corporate, academic and public attention as a result of a series of well publicized corporate collapses and scandals over the last decade, which have raised both a curiosity of executive remuneration levels, and an awareness of the potential impact of conflicts of interest between owners and executives in modern corporations. Although literature on corporate governance and executive remuneration in general is plentiful, there is a lack of comment on the relationships between certain specific components of these two broad constructs. These specific components, such as disclosure, executive remuneration and governance needed to be analysed individually before they could be combined into a whole that explains both their interrelationships with each other and the larger corporate governance sub-system, and ultimately in the corporation, as an organisational system. In view of greater globalisation of the world economy, and the market for executive talent, the consequent reforms in the fields of corporate governance and executive remuneration, as well as the changing competitive dynamics of modern corporations, it was necessary to examine whether traditional theory and regulatory frameworks have kept pace with corporate development. A review of both classic and current literature show vastly different approaches to both executive remuneration and corporate governance mechanisms practiced around the world. There is however a noticeable trend towards convergence of these different sub-systems.The most prominent differences in respect of these sub-systems relate to the extent to which disclosures are made. Some of these issues relate to full or limited disclosure, internal or external corporate governance measures to regulate executive remuneration, and differences in respect of a narrow shareholder focus or broad stakeholder focus of different interests in an organisation. / Business Leadership / Ph.D. (Business Leadership)

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The Institute of Resource Ecology (IRE) is one of the eight institutes of the Helmholtz-Zentrum Dresden – Rossendorf (HZDR). The research activities are mainly integrated into the program “Nuclear Waste Management, Safety and Radiation Research (NUSAFE)” of the Helmholtz Association (HGF) and focused on the topics “Safety of Nuclear Waste Disposal” and “Safety Research for Nuclear Reactors”...