A presente pesquisa analisou os artigos completos publicados nos anais das sete primeiras versões do Encontro Nacional de Pesquisa em Educação em Ciências, o ENPEC. Foram identificadas as relações existentes entre a dimensão química e a dimensão ambiental do conhecimento presentes nos referidos trabalhos, com o objetivo de reconhecer e levantar características dessas dimensões diante do corpus. A análise do material foi conduzida por meio da abordagem qualitativa e de ferramentas quantitativas, com o uso de alguns elementos provenientes da metodologia da análise do conteúdo. Foram utilizadas unidades de análise de registro e de contexto, bem como a relação entre elas. Os artigos analisados passaram por processos metodológicos de seleção e análise. Os trabalhos selecionados foram submetidos a um processo de caracterização das dimensões químicas e ambientais que apresentassem relações entre si, categorização das mesmas e caracterização das relações entre as categorias de dimensão química e categorias de dimensão ambiental. Os resultados observados mostraram que 28,8% do total de trabalhos completos do ENPEC contemplam a dimensão química e, dentro deste conjunto, 9,7% dos trabalhos estabelecem relações entre as dimensões químicas e ambientais. A relação que apresentou maior ocorrência no conjunto total de trabalhos que possui a dimensão química relacionada à dimensão ambiental refere-se a temas e conteúdos químicos disciplinares relacionados a temas e questões ambientais. Na caracterização das relações explicitadas os contextos mostraram que temas e conteúdos químicos são potenciais agentes contextualizadores das questões ambientais, sendo esta relação uma via de mão dupla. Em alguns casos este tipo de relação alcança a execução de problematizações do contexto social dos sujeitos envolvidos. / The current study analyzed the full papers published in the proceedings of the first seven versions of the National Encounter of Research in Science Education, the ENPEC. We identified the relations between the chemical dimension and environmental dimension of knowledge present in these works, in order to recognize and raise characteristics of these dimensions faced with the corpus. The analysis was conducted by means of qualitative approaches and quantitative tools using some elements from the methodology of content analysis. Units of sampling, units of context and the relations between them were used. The analyzed articles went through methodological processes of selection and content analysis. The selected papers were submitted to a process of description of chemical and environmental dimensions that would demonstrate relations among themselves, categorization and description of the relations between the categories of chemical and environmental dimensions. The observed results showed that 28.8% of the complete papers published in ENPEC include chemical dimension and within this group, 9.7% of the studies establish relationships between chemical and environmental dimensions. The most frequent relation in the total set of papers which contains the chemical dimension related to the environmental dimension refers to chemical disciplinary themes and content related to environmental themes and issues. Explicit contexts showed that chemical themes and content have potential to contextualize environmental issues. In some cases this type of relation can cause social context problematization of the subjects involved.

Depuis les années 1990, le pilier environnemental de la RSE est identifié par l’entreprise comme un enjeu stratégique. Cependant, il reste souvent traité de façon procédurale et normative (via l’adoption de normes et/ou de labels écologiques, l’élaboration et le suivi d’indicateurs environnementaux…). Aussi perfectionnés soient-ils, ces outils de gestion relèvent d’un assemblage de solutions techniques. Leur déploiement est nécessaire mais pas suffisant pour assurer le succès et la pérennité d’une démarche environnementale. Qu’en est-il de l’adhésion des salariés à l’enjeu environnemental ? Comment favoriser leur implication active dans la démarche ? Répondre à ces questions suppose d’envisager l’environnement sous l’angle de l’appropriation, cette dernière devant être analysée dans sa dimension processuelle et cognitive. Menée auprès de deux magasins de la grande distribution, notre recherche-action vise à élaborer des connaissances génériques et actionnables. Nous montrerons en quoi un processus appropriatif contribue à l’émergence d’un « salarié-acteur » : engagé dans une dynamique de contestation et d’amélioration des routines environnementales ; partie prenante de l’écostratégie de son employeur. Nous soulignerons aussi le fait que l’appropriation relève d’un processus d’apprentissage. Elle suppose donc le transfert de compétences individuelles et collectives. Nous proposerons aux deux magasins de notre terrain des dispositifs visant à pérenniser, formaliser, évaluer et valoriser ces compétences appropriatives. / The environmental dimension of CSR has been identified since the 1990s as a strategic objective. Having said this, it is very often treated in just a procedural or normative manner (via e.g., implementation of environmental labels and standards, monitoring of environmental indicators…). Even if they have been honed to perfection, these management tools are still nothing more than a technological solution. Their application is absolutely necessary, but not at all sufficient for ensuring the long-term success of an environmental approach. What do employees think of this, and how to ensure their active implication in this challenge? Trying to answer these questions requires looking at the environmental dimension through the angle of “appropriation”, with an analysis of its procedural and cognitive dimensions. This action-research project was conceived to find and detail generic and practical knowledge in two outlets of the food retail industry. We aim to show how a process of appropriation can contribute to the emergence of an “employee-actor”: committed to protest and amelioration of procedures; a stakeholder in his/her employer’s environmental strategy. Further, we aim to demonstrate that appropriation is the result of a learning process, a transfer of individual and collective competences. In the case of the two hypermarket outlets that we observed, we elaborate specific tools and procedures that aim to perpetuate, formalise, evaluate, and attach value to these competences in appropriation.

Made available in DSpace on 2015-04-11T13:41:36Z (GMT). No. of bitstreams: 1 DISSERTACAO Valdenice.pdf: 938632 bytes, checksum: 6e5b7e56c74364fe45c10dc073c864fe (MD5) Previous issue date: 2012-03-27 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / Higher Education has been challenged to exercise it‟s role in criticizing and bringing awareness to society. Now more than ever because of the radical transformations which the world is submitted. Dilemmas, conflicts and reflections have been rounded this type of education. Among the reflections there is a subject‟s reality related to Environment. Seeing the environmental issue present in this world, the challenge is the insertion of it in the Higher Education. This becomes a challenge because of the Dimension that this issue takes, as is as its complexities. For this procedure, there is the need to review pedagogical contents and actions in the academic sphere and to transform the ethical, social, political, economical and cultural values of the society as a whole. In this perspective, the research addressing this subject is backed by the following presupposition that when it comes to the Amazon Region, the IES‟s curriculum should have the Environmental Education included, prior to the Teacher‟s Formation Course, so the clipping is based in the Degree in Pedagogy Course. Therefore, the objective of this research was to analyze how the Environmental Dimension is inserted in the teacher‟s pedagogical formation in three Institutions of Higher Education of Manaus AM. And specifically, to ascertain the project‟s Pedagogy Course proposals, to check the teacher‟s formation curriculum and to know the pedagogic practice of the teachers in dealing with the Environmental questions. After the conclusion of the research, it was found that in the three investigated IES, the teacher‟s group that deal with the environmental disciplines are graduated in the environmental area, and the course‟s coordinators support the realization of the pedagogic activity. It‟s these institutions‟ differential that they go beyond the curricular proposals. It also was found in the fact that, although some Institutions have in their pedagogical proposals the Environmental Dimension in their curriculum and to perform practical actions in the academic activities, these effective educational actions have small capacity of mobilization and small action radius, staying only locally, without reach of the global sphere. So, the results show that there is a lot to be accomplished by the Institutes of education, for the Environmental Education to receive the needed treatment, capable to transform the citizen in a real propagation and transformation agent. / O Ensino Superior tem sido desafiado a exercer de fato seu papel de conscientização crítica da sociedade. Principalmente na atualidade, em virtude das transformações radicais a qual o mundo está submetido. Neste sentido, os dilemas, debates e reflexão têm permeado tal modalidade de ensino. Entre as reflexões está uma a realidade dos assuntos relacionados ao Meio Ambiente. Diante da problemática ambiental presente no mundo, o maior desafio está na inserção da mesma no Ensino Superior. Isto se torna um desafio em virtude da Dimensão que a mesma assume, bem como as suas complexidades. Para este procedimento, há a necessidade de revisão dos conteúdos e ações pedagógicas no âmbito acadêmico e a transformação dos valores éticos, social, político, econômico e cultural da sociedade como um todo. Nesta perspectiva, a pesquisa em torno deste assunto partiu do pressuposto de que, em se tratando da região amazônica, as IES teriam incluso em seu currículo a Educação Ambiental, principalmente nos cursos de Formação de Professor, e neste caso, o recorte está em cima do curso de Licenciatura em Pedagogia. Para tanto, o objetivo deste trabalho esteve voltado na analise de como a dimensão ambiental está inserida na formação do professor pedagogo em três instituições de Ensino Superior de Manaus Am. E os objetivos específicos em averiguar as propostas contidas nos Projetos de Cursos de Licenciatura em Pedagogia; verificar o currículo de formação do professor no respectivo curso e conhecer as práticas pedagógicas dos docentes no trato das questões ambientais. Após a conclusão da investigação, constatou-se que, das três IES investigadas, o corpo docente que trabalha com as disciplinas que contemplam a dimensão ambiental, são formados na área ambiental e as coordenações dos cursos dão apoio na realização das atividades pedagógicas. Este é o diferencial que marcou essas instituições, uma vez que os mesmos vão além das propostas curriculares. Outra constatação está no fato de que, apesar de algumas instituições terem em suas propostas pedagógicas a inserção da Dimensão Ambiental nos seus currículos e empregar ações práticas nas atividades acadêmicas, essas ações educativas efetivamente têm pequena capacidade de mobilização e curto raio de ação, ficando apenas no âmbito local, não expandindo para a esfera global. Portanto, este resultado mostra que ainda tem muito que ser realizado pelas instituições de ensino, para que a Educação Ambiental receba de fato o tratamento necessário, capaz de transformar o cidadão em verdadeiros agente propagadores e transformadores.

A presente pesquisa analisou os artigos completos publicados nos anais das sete primeiras versões do Encontro Nacional de Pesquisa em Educação em Ciências, o ENPEC. Foram identificadas as relações existentes entre a dimensão química e a dimensão ambiental do conhecimento presentes nos referidos trabalhos, com o objetivo de reconhecer e levantar características dessas dimensões diante do corpus. A análise do material foi conduzida por meio da abordagem qualitativa e de ferramentas quantitativas, com o uso de alguns elementos provenientes da metodologia da análise do conteúdo. Foram utilizadas unidades de análise de registro e de contexto, bem como a relação entre elas. Os artigos analisados passaram por processos metodológicos de seleção e análise. Os trabalhos selecionados foram submetidos a um processo de caracterização das dimensões químicas e ambientais que apresentassem relações entre si, categorização das mesmas e caracterização das relações entre as categorias de dimensão química e categorias de dimensão ambiental. Os resultados observados mostraram que 28,8% do total de trabalhos completos do ENPEC contemplam a dimensão química e, dentro deste conjunto, 9,7% dos trabalhos estabelecem relações entre as dimensões químicas e ambientais. A relação que apresentou maior ocorrência no conjunto total de trabalhos que possui a dimensão química relacionada à dimensão ambiental refere-se a temas e conteúdos químicos disciplinares relacionados a temas e questões ambientais. Na caracterização das relações explicitadas os contextos mostraram que temas e conteúdos químicos são potenciais agentes contextualizadores das questões ambientais, sendo esta relação uma via de mão dupla. Em alguns casos este tipo de relação alcança a execução de problematizações do contexto social dos sujeitos envolvidos. / The current study analyzed the full papers published in the proceedings of the first seven versions of the National Encounter of Research in Science Education, the ENPEC. We identified the relations between the chemical dimension and environmental dimension of knowledge present in these works, in order to recognize and raise characteristics of these dimensions faced with the corpus. The analysis was conducted by means of qualitative approaches and quantitative tools using some elements from the methodology of content analysis. Units of sampling, units of context and the relations between them were used. The analyzed articles went through methodological processes of selection and content analysis. The selected papers were submitted to a process of description of chemical and environmental dimensions that would demonstrate relations among themselves, categorization and description of the relations between the categories of chemical and environmental dimensions. The observed results showed that 28.8% of the complete papers published in ENPEC include chemical dimension and within this group, 9.7% of the studies establish relationships between chemical and environmental dimensions. The most frequent relation in the total set of papers which contains the chemical dimension related to the environmental dimension refers to chemical disciplinary themes and content related to environmental themes and issues. Explicit contexts showed that chemical themes and content have potential to contextualize environmental issues. In some cases this type of relation can cause social context problematization of the subjects involved.

Esta dissertação procura evidenciar a dimensão socioambiental do parto humanizado, com foco nos conceitos que permeiam a saúde da mulher e do seu protagonismo enquanto parturiente, revelando a importância do saber ambiental nas pesquisas sociais. Desde a caça às bruxas e a medicalização da saúde, culminando na retirada das parteiras no momento do parto, as mulheres vêm sofrendo controle e vigilância dos seus corpos e lidam frequentemente com autoritarismos médicos e violências obstétricas. Ao longo da história da humanidade, a mulher vem sendo inferiorizada nos mais diversos campos de atuação e do conhecimento, ocupando poucos cargos políticos, além disso sofrem feminicídios, estupros, violências, sendo as mais prejudicadas pela industrialização e pela deterioração do ambiental natural. Ou seja, é subjugada diante de diversos elementos socioambientais, demonstrando a necessidade de um olhar mais apurado, empático e científico para a importância de seu protagonismo para os diversos níveis da construção humana. Pensar a dimensão socioambiental que agrega a mulher na hora do parto é um importante olhar para integrar as problemáticas sociais e ambientais. Agregando textos de autores de diversos campos do conhecimento, como biologia, filosofia, geografia humana e ciências sociais, procura-se estabelecer um diálogo com tais estudos, culminando na análise do protagonismo da parturiente como um evento significativo do socioambientalismo, que, aliado a determinados movimentos sociais, é capaz de produzir efeitos para além de si, promovendo não apenas uma melhoria no bem-estar da parturiente e do bebê, mas modificando estruturalmente o funcionamento das instituições e da sociedade como um todo / This dissertation aims to evidence the socio-environmental dimension of humanized birth, with a focus on the concepts that permeate women\'s health and their autonomy as a parturient, highlighting the importance of environmental understanding in social researches. Ever since the witch hunting time and the medicalization of health, culminating withdrawal of midwives at the childbirth moment, women have been suffering control and surveillance over their bodies and frequently have to deal with the medical authoritarism and obstetric violence. Throughout the history of humanity, women have been diminished in the most diverse fields of activity and knowledge, occupying the minority of political positions, also suffering feminicides, rapes, violence, being the most harmed by industrialization and the deterioration of natural environment. Therefore, women are subjugated in the face of several socio-environmental elements, demonstrating the need for more accurate, empathic and scientific look at the importance of their protagonism on different levels human construction. To consider the socio-environmental dimension that women add at the moment of childbirth is an importance way to go to integrate social and environmental issues. This work seeks to demonstrate the need for a more accurate, empathetic and scientific look at the female protagonism and its importance in the most diverse levels of human construction, especially at the moment of childbirth, a context that involves different socioenvironmental problems. Aggregating texts from authors of different fields of knowledge as biology, philosophy, human geography and social studies, it seeks to establish a dialogue with such studies, culminating in the analysis of the autonomy of the parturient as a significant event of socio-environmentalism, which, together with certain social movements, is capable of producing effects beyond itself, promoting not only an improvement in the well- being of the parturient and the baby, but also structurally modifying the functioning of the institutions and society as a whole

Submitted by Leonardo Cavalcante (leo.ocavalcante@gmail.com) on 2018-06-06T13:56:18Z No. of bitstreams: 1 Arquivototal.pdf: 1746391 bytes, checksum: 3bd0cbedc8c2f8dd1f17638d76dfd1aa (MD5) / Made available in DSpace on 2018-06-06T13:56:18Z (GMT). No. of bitstreams: 1 Arquivototal.pdf: 1746391 bytes, checksum: 3bd0cbedc8c2f8dd1f17638d76dfd1aa (MD5) Previous issue date: 2016-03-30 / The Brazil has wind potential to be exploited able to diversify the national energy matrix. But the wind industry in the State of Paraiba is facing several problems that could threaten the sustainability of this sector, limiting the growth of this source in the state. This work has as problematic and objective to identify the level of sustainability of wind power venture Barra of Camaratuba-PB. So this applied study, of quali-quanti approach, and considering the purposes, exploratory, descriptive, with case study and statistical analysis. Data collection instruments is: search bibliographic, interviews, direct observation, document analysis and questionnaire. For data analysis was used the techniques of triangulation of data, Spearnam correlation test and analysis of fractals sustainability and analysis Swot. When investigating the community Barra of Camaratuba-PB identified the predominance of illiterate residents and of without qualification. The main economic activities of the region are fishing and agriculture. By applying fractals sustainability, it was found that the Economic-Social correlation obtained the highest number of corrections between variables, characterized as the main indicator for assessing the socio-economic sustainability of the community. The wind farm project has not generated employment and income, by contrast, increased local inequality. Had negative effects we on social, economic and environmental aspects: prevent the continuation of agricultural and livestock activities, withdraw the "man of the field", caused deforestation and / or suppression of local landscape and changes in the dunes. According to Agência Reguladora de Energia da Paraíba (ARPB), the state of Paraiba's has main bottleneck logistics infrastructure. About Superintendência de Administração do Meio Ambiente da Paraíba (SUDEMA), highlighted the lack of specific professional and regulations to guide the implementation of wind farms in the state of Paraiba. Therefore, it is concluded that there is sustainability of wind power venture Barra Camaratuba-PB. / O Brasil tem potencial eólico a ser explorado e capaz de diversificar a matriz energética nacional. Porém, o setor eólico no Estado da Paraíba vem enfrentando diversos problemas que podem ameaçar a sustentabilidade desse setor, limitando o crescimento desta fonte no Estado. Esta pesquisa tem como problemática e objetivo identificar o nível de sustentabilidade do empreendimento eólico de Barra de Camaratuba-PB. É caracterizada por sua natureza aplicada, de abordagem quali-quantitativa, considerando fins, exploratória e descritiva, e os meios, bibliográfico, estudo de caso e de análises estatísticas. Os instrumentos de coleta de dados abrangeram a: pesquisa bibliográfica, entrevista, observação direta, análise documental e o questionário. Para a análise dos dados, foram utilizadas as técnicas de triangulação dos dados, teste de correlação de Spearnam e a análise dos fractais da sustentabilidade, e análise Swot. Ao investigar a comunidade de Barra de Camaratuba- PB, identificou-se a predominância de moradores semianalfabetos e a falta de qualificação da mão de obra. As principais atividades econômicas da região são a pesca e a agricultura. Ao aplicar os fractais da sustentabilidade verificou-se que a correlação econômica-social obteve maior número de correções entre as variáveis, caracterizando-se como o principal indicador para avaliar a sustentabilidade socioeconômica da comunidade. Ao contrário do esperado, o empreendimento eólico não gerou emprego e renda, contrariamente, aumentou a desigualdade local. Teve efeitos negativos nos aspectos sociais, econômicos e ambientais: impediu a continuidade das atividades agrícolas e pecuárias, afastou o homem do campo, provocou desmatamento e/ou supressão da paisagem local e alterações nas dunas. Segundo a Agência de Regulação do Estado da Paraíba (ARPB), o principal gargalo é a infraestrutura logística. Sobre a Superintendência de Administração do Meio Ambiente (Sudema), evidenciou-se a falta de profissionais e normativas específicas que norteiem a implantação dos empreendimentos eólicos no Estado da Paraíba. Portanto, conclui-se que não há sustentabilidade no empreendimento eólico de Barra de Camaratuba-Pb.

Titel: Finns det ett samband mellan CSR och lånens löptid? - En kvantitativ studie på 300 publika bolag mellan 2008 - 2016 Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Matilda Tapper och Linda Tufvesson Handledare: Jan Svanberg Datum: 2018 – Maj Syfte: Företagens sociala ansvarstagande blir en allt viktigare fråga, inte minst för intressenter och långivare vid bedömning av företagsrisken och kreditrisken. Många forskare har studerat hur CSR påverkar ett företags kapitalstruktur och vi vet därför att CSR påverkar företagens möjlighet att ta kortfristiga lån eftersom socialt ansvarstagande företag har en lägre finansiell risk. Syftet med den här studien är därför att undersöka om CSR påverkar ett företags val mellan lång- och kortfristigalån. Metod: Studien utgår från en positivistisk forskningsfilosofi och har en hypotetisk-deduktiv ansats. Studien har en kvantitativ strategi och tidsperspektivet består av en longitudinell design som genomförts med sekundärdata från Thomson Reuters databas Datastream med data för åren 2008 - 2016. Urvalet består av 300 publika europeiska bolag för vilka data har analyserats med multipla regressionsanalyser i statistikprogrammet IBM SPSS. Resultat & Slutsats: Resultatet indikerar på att det inte föreligger något samband mellan total CSR och lånens löptid, vilket troligtvis drivs av att miljödimensionen antar ett negativt samband som är lika starkt som företagsstyrningsdimensionens positiva samband. Studiens resultat visar inte heller på något samband mellan den sociala dimensionen och lånens löptid. Slutsatsen är därför att inget samband föreligger mellan total CSR och lånens löptid. CSR-aktiviteter inom miljödimensionen anses vara det som främst ligger i intressenternas intressen. Förslag till fortsatt forskning: Då det i studien visat sig att sambanden skiljer sig åt mellan de olika dimensionerna bör framtida forskning se till varje enskild dimension och se mer till de kategorier och indikationer som underbygger dessa dimensioner. Vi föreslår även att en liknande studie genomförs, med en löptid på tre år istället för ett år som definition på långfristiga skulder, för att ge underlag för jämförelser mellan Europa och USA. Uppsatsens bidrag: Studien bidrar till att fylla det forskningsgap som finns för europeiska bolag gällande sambandet mellan CSR och lånens löptid samt till att undersöka sambandet mellan varje enskild dimension och lånens löptid.Studien bidrar också till teorin gällande att användningen av eget kapital inte bara påverkas av sociala aktiviteter, utan även av total CSR. Det praktiska bidraget är i form av bevis på att företag kan påverka kostnaden för eget kapital genom CSR och därmed ett företags ekonomi som helhet. / Title: Is there a relationship between CSR and debt maturity? - A quantitative study of 300 public European companies between 2008 - 2016 Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Matilda Tapper and Linda Tufvesson Supervisor: Jan Svanberg Date: 2018 – May Aim: Corporate social responsibility becomes an increasingly important issue, not least for stakeholders and lenders in assessing corporate risk and credit risk. Many researchers have studied how CSR affects the capital structure of a company and we know that CSR affects companies' ability use short-term debt because socially responsible companies have a lower financial risk. The aim of this study is therefore to investigate whether CSR affects a company's choice between long-term and short-term debt. Method: The study assumes a positivistic research philosophy and has a hypothetical- deductible approach. The study has a quantitative strategy and the time perspective consists of a longitudinal design, implemented with secondary data from Thomson Reuters database Datastream with data from the years 2008 - 2016.The sample consists of 300 public European companies for which data were analyzed by multiple regression analyzes in the IBM SPSS statistics program. Result & Conclusion: The results indicates that there is no correlation between total CSR and debt maturity, which is probably driven by the environmental dimension assuming a negative relationship that is as strong as the positive relationship with the corporate governance dimension. The result of the study also shows no correlation between the social dimension and debt maturity. The conclusion is therefore that there is no correlation between total CSR and debt maturity. CSR-activities within the environmental dimension are considered to be the main interests of stakeholders. Suggestions for future research: As the study showed that the relationships differ between the different dimensions, future research should address each individual dimension and look more at the categories and indications that support these dimensions. We also suggest that a similar study may be conducted, with a debt maturity of three years instead of one year as the definition of long-term debts, to provide basis for comparisons between Europe and the United States. Contribution of the thesis: The study contributes to filling the gap of research that exists for European companies regarding the relationship between CSR and debt maturity, as well as investigating the relationship between each individual dimension and debt maturity. The study also contributes to the theory that the use of equity is not only influenced by social activities but also by total CSR. Also, a practical contribution in the form of evidence that companies can influence the cost of equity through CSR and thus a company´s economy as a whole.

Submitted by Mario BC (mario@bc.ufrpe.br) on 2016-08-23T12:10:47Z No. of bitstreams: 1 Barbara Tatiane da Silva Vilela.pdf: 2323124 bytes, checksum: 9223505963f1887e9efd9b60620a42bc (MD5) / Made available in DSpace on 2016-08-23T12:10:48Z (GMT). No. of bitstreams: 1 Barbara Tatiane da Silva Vilela.pdf: 2323124 bytes, checksum: 9223505963f1887e9efd9b60620a42bc (MD5) Previous issue date: 2014-02-14 / Considering that the Curricular Greening phenomenon is a concern in Brazilian universities, this research discusses the aspects related to how the environmental dimension is assimilated by the Biological Sciences Undergraduate Course at Universidade Federal Rural de Pernambuco (UFRPE). We aimed to comprehend the referred phenomenon through the narratives made by six teachers who teach in this course, adopting as methodology a comprehensive-interpretative reference based on phenomenology and hermeneutic principles. From the definition of the researches central objective and the choose of the theoretical and methodological resources, were made semi-structured interviews, in which the teachers related their conceptions, experiences, expectations and wishes related to the greening phenomenon which is under way at UFRPE. When analyzing the interviews, we were able to highlight five mainly themes, which are: (1) the environmental question and its multiple meanings; (2) their personal experiences which led them to get closer to the environmental area; (3) the environmental problem insertion on the courses through didactic strategies; (4) the current curricular structure as a factor that makes the environmental question insertion more difficult; (5) the Universidade Federal Rural de Pernambuco and the opportunities to the institutional greening. After the analysis, we could conclude that the initiatives to green the curriculum on our research context are directly associated to a previous experience with the environmental question, and not a prerogative to act in accordance to the existing regulation to teacher´s training. So, we understand that curricular greening is linked to a larger sense, more proactive than reactive, when it is observed from the docent point of view. Despite that, it is still restrict on the curricular context. / Tendo em vista que o fenômeno da ambientalização curricular é uma preocupação nas universidades brasileiras, a presente pesquisa discute os aspectos acerca de como acontece a incorporação da dimensão ambiental no curso de Licenciatura Plena em Ciências Biológicas da Universidade Federal Rural de Pernambuco (UFRPE). Assim, buscamos compreender o referido fenômeno por meio das narrativas de seis professoras do curso em questão, usando como metodologia um referencial compreensivo interpretativo através da fenomenologia e da hermenêutica. A partir da definição do objetivo central da pesquisa e da opção pelos aportes teóricos e metodológicos foram realizadas entrevistas semiestruturadas em que as professoras relataram suas concepções, experiências, expectativas e anseios quanto a ambientalização em curso da UFRPE. Durante a análise das entrevistas podemos destacar cinco temáticas principais, sendo elas: (1) a questão ambiental e seus múltiplos significados; (2) as trajetórias pessoais de aproximação com o campo ambiental; (3) a inserção da questão ambiental nas disciplinas do curso através de estratégias didáticas; (4) a atual matriz curricular como zona de difícil acesso para a inserção da questão ambiental; (5) a Universidade Federal Rural de Pernambuco e as oportunidades para a ambientalização institucional. Após o movimento interpretativo pudemos concluir que os impulsos para ambientalizar o currículo no nosso contexto de pesquisa estão diretamente associado a uma vivência prévia com a questão ambiental e não como prerrogativa de cumprir as normativas vigentes para a formação de professores. Assim, entendemos que a ambientalização curricular se reveste de sentido mais amplo, mais proativo do que reativo, quando observado do ponto de vista docente. Contudo, também ainda é pontual no contexto curricular.

Syfte: Rapporteringspliktens effekt på kontroversiella företags utgivande av hållbarhetsinformation inom den hållbarhetsdimension de anses agera negativt inom är i stort sett outforskad. Syftet med studien har därför varit att undersöka om det finns något samband mellan obligatorisk hållbarhetsrapportering och mängden social hållbarhetsinformation som ges ut av socialt kontroversiella företag. Syftet har också varit att undersöka om det finns något samband mellan obligatorisk hållbarhetsrapportering och mängden miljömässig hållbarhetsinformation som ges ut av miljömässigt kontroversiella företag.  Metod: Studien antar en positivistisk forskningsfilosofi med en deduktiv ansats och longitudinell design med data som omfattar fem år för 23 stycken svenska kontroversiella företag. Studien har genomförts med en kvantitativ metod där primärdata samlats in genom en innehållsanalys. Studien är också baserad på sekundärdata som inhämtats från databasen Retriever. Insamlad data har sedan analyserats i statistikprogrammet SPSS genom deskriptiv statistik, korrelationstest och regressionsanalyser för att testa studiens hypoteser.  Resultat och slutsats: Studiens resultat påvisar inget signifikant samband mellan obligatorisk hållbarhetsrapportering och mängden social hållbarhetsinformation som ges ut av socialt kontroversiella företag. Studiens resultat påvisade däremot att det fanns ett signifikant positivt samband mellan obligatorisk hållbarhetsrapportering och mängden miljömässig hållbarhetsinformation som ges ut av miljömässigt kontroversiella företag. Teoretisk och praktiskt resultat: Studiens teoretiska resultat bygger vidare på forskningen om eventuella samband mellan obligatorisk hållbarhetsrapportering och mängden rapportering inom två olika hållbarhetsdimensioner (miljö och social) för två olika grupper av kontroversiella företag (miljö och social). Genom ytterligare empirisk forskning inom området utökas litteraturen då studien funnit resultat som både motsäger och bekräftar tidigare forskning. Studiens praktiska resultat ger även en indikation på hur effektiv regleringen av hållbarhetsrapportering är för socialt och miljömässigt kontroversiella företag.  Förslag till fortsatt forskning: Studiens population består av svenska kontroversiella företag som omfattas av obligatorisk hållbarhetsrapportering. Ett bredare perspektiv skulle därför kunna antas där andra länder eller branscher inkluderas för att se om resultatet som denna studie framställer även gäller dem. Studien identifierar också tydliga skillnader mellan socialt och miljömässigt kontroversiella företag, något som vidare forskning kan undersöka. / Aim: The effect that mandatory sustainability reporting have on disclosures regarding the negative sustainability area for companies operating in controversial industry sectors are widely unexplored. The pupose of this study has therefore been to investigate whether there is a relationship between mandatory sustainability reporting and the amount of social sustainability information disclosed by socially controversial companies. The purpose has also been to investigate whether there is a relationship between mandatory sustainability reporting and the amount of environmental sustainability information disclosed by environmentally controversial companies.  Method: The study adopts a positivist research philosophy with a deductive approach and longitudinal design with data covering five years for 23 Swedish controversial companies. The study is carried out with a quantitative method where primary data has been collected through a content analysis. The study is also based on secondary data obtained from the Retriever database. The data was then analyzed in the statistical program SPSS, which carried out descriptive statistics, correlationstest and regressionanalysis to test the hypotheses of the study.  Result and conclusion: The results of the study showed no significant relationship between mandatory sustainability reporting and the amount of social sustainability information disclosed by socially controversial companies. On the contrary, the results showed a significant positive relationship between mandatory sustainability reporting and the amount of environmental sustainability information disclosed by environmentally controversial companies.  Theoretical and practical result: The theoretical results of the study are further based on research regarding possible connections between mandatory sustainability reporting and the amount of reporting within two different sustainability dimensions (environmental and social) for two different group of controversial companies (environmental and social). Through further empirical research in this area, the litterature is expanded as the study has found results that both contradict and confirm previous research. The practical results of the study also give an indication of how effective the regulation of sustainability reporting is for socially and environmentally controversial companies. Suggestion for future research: The population included in this study consist of Swedish controversial companies that are covered by mandatory sustainability reporting. Further reasearch could therefore adopt a broader perspective where other countries or industries are included to see if the results obtained in this study also holds for these countries or industries. The study also identifies differences between socially and environmentally controversial companies. What these differences are due to and whether they have any statistical significance is something that further research can investigate since it was not the pupose of this study to further investigate this.

SAMMANFATTNING   Titel: Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? - En kvantitativ studie om publika europeiska bolag   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Nicklas Johansson   Handledare: Jan Svanberg   Datum: 2017 - Januari   Syfte: Företagens sociala ansvar (CSR) är en viktig fråga för många av företagets intressenter, inte minst samhället. Hur företag betraktar bolagsskatt som en del av detta ansvar är därmed en betydelsefull fråga då statens skatteintäkter bidrar till välfärden i samhället. Syftet med denna studie är att undersöka sambandet mellan CSR och europeiska bolags effektiva skattesats, dels utifrån total CSR-prestation samt utifrån dimensioner av CSR.   Metod: Studien utgår från en positivistisk forskningsfilosofi och en deduktiv ansats. Studien har vidare en kvantitativ strategi och en longitudinell design för att samla in sekundärdata från Thomson Reuters databas Datastream för åren 2011-2016. Urvalet består av 465 publika europeiska företag för vilka data analyserats med multipla regressionsanalyser i statistikprogrammet IBM SPSS.   Resultat & slutsats: Studiens resultat indikerar ett negativt samband mellan total CSR-prestation och bolagsskatt, men att detta samband drivs av att CSR-aktiviteter inom miljödimensionen har en starkare negativ inverkan än den positiva inverkan som CSR-aktiviteter inom den sociala dimensionen bidrar med. Slutsatsen därav är att CSR och bolagsskatt både kan utgöra substitut och komplement till varandra. CSR-aktiviteter inom miljödimensionen används som substitut till bolagsskatt medan bolagsskatt betraktas som ett komplement till CSR inom den sociala dimensionen.   Förslag till fortsatt forskning: Då sambanden visat sig skilja sig åt mellan olika dimensioner bör framtida forskning inte utgå från ett samlat mått på CSR utan gå in mer i detalj på de kategorier och indikatorer som bygger upp dimensionerna. Det kan också finnas skillnader mellan industrier och land, varför det vore intressant med studier som undersöker sambandet inom respektive industritillhörighet och land i Europa.   Uppsatsens bidrag: Studien bidrar till att fylla forskningsgapet som existerat för europeiska bolag om sambandet mellan CSR och bolagsskatt samt till att undersöka sambandet på dimensionsnivå av CSR. Studien bidrar också till teorin om CSR och bolagsskatt som substitut, komplement eller oberoende aktiviteter. Slutligen kan studien öka förståelsen för hur bolags CSR- och skattebeteende hänger ihop hos myndigheter och organisationer som arbetar med lagstiftning och upprättandet av riktlinjer för hållbarhetsredovisning.   Nyckelord: CSR, ETR, ESG, socialt ansvar, hållbarhetsarbete, bolagsskatt, skattebetalningar, miljödimension, social dimension och företagsstyrningsdimension. / ABSTRACT   Title: Sustainability performance and corporate tax: Complement or substitute? - A quantitative study of public European companies   Level: Final assignment for Bachelor Degree in Business Administration   Author: Nicklas Johansson   Supervisor: Jan Svanberg   Date: 2017 - January   Aim: Corporate Social Responsibility (CSR) is an important issue for many of the company's stakeholders, not least society. How companies regard corporate tax as part of this responsibility is therefore an important issue as the state's tax revenues contribute to the welfare of society. The purpose of this study is to investigate the relationship between CSR and European companies' effective tax rate, partly based on total CSR performance as well as dimensions of CSR.   Method: The study is based on a positivistic research philosophy and a deductive approach. The study also has a quantitative strategy and a longitudinal design for collecting secondary data from the Thomson Reuters database Datastream for the years 2011-2016. The sample consists of 465 public European companies for which data were analyzed by multiple regression analyzes in the IBM SPSS statistics program.   Result & conclusions: The study's results indicate a negative relationship between total CSR performance and corporate tax, but this connection is driven by the stronger impact of CSR activities in the environmental dimension relative to the positive impact of CSR activities in the social dimension. The conclusion is that CSR and corporate tax can both be substitutes and complementary to each other. CSR activities within the environmental dimension are used as substitutes for corporate tax while corporate tax is considered as a complement to CSR in the social dimension.   Suggestions for future research: When the relationships were found to differ between different dimensions, future research should not be based on a single measure of CSR, but go into more detail on the categories and indicators that build the dimensions. There may also be differences between industries and countries, so it would be interesting with studies that examine the relationship within each industry and country in Europe.   Contribution of the thesis: The study contributes to filling the gap of research that exists for European companies on the relationship between CSR and corporate taxation and to investigate the relationship at the dimensional level of CSR. The study also contributes to the theory of CSR and corporate taxation as substitutes, complements or independent activities. Finally, the study can increase understanding of how companies' CSR and tax behavior relate to government agencies and organizations involved in legislation and the establishment of guidelines for sustainability reporting.   Keywords: ETR, Corporate Tax, Tax Payments, CSR, ESG, Social Responsibility, Sustainability, Environmental Dimension, Social Dimension and Corporate Governance Dimension.