<p>Poluprsten je algebarska struktura (5, + , &bull;) sa dve binarne operacije u kojoj su&nbsp; (S,+ ) i (5, &bull;) polugrupe i druga je distributivna prema prvoj sa obe strane. U radu su uvedeni pojmovi p-polugrupe kao i p-poluprstena. Kažemo daje polugrupa ( S, + ) p-polugrupa ako (Vz G&nbsp; S)(3yG&nbsp; S)(x+py+x =&nbsp; y,py + x+py = z ). Poluprsten ( S, +.&bull;)zovemo p-poluprsten ako (Vz G&nbsp; S)(3yG&nbsp; S)(x + py + x = y,py + x + py = z,4p z2 = 4pz). Dokazano je da je svaka p-polugrupa pokrivena grupama koje su u potpunosti opisane. Takođe je pokazano da su p-poluprsteni pokriveni pretprsteni-ma. Za p = 4A; + 3&nbsp; (kG&nbsp; N0)ili p paran broj p-polugrupe, odnosno p-poluprsteni su varijeteti.</p> / <p>A semiring (5 ,+ ,-) is an algebric structure with two binary operations in which ( S, + ) and&nbsp; (S,&bull;) are semigroups, and the second operation is two-side dis&shy; tributive with respect to the first one. In the present paper notions of p-semigroup and p-semiring are introduced. We say that a semigroup (S&#39;, + ) is a p-semigroup if (Vx &pound; S)(3y &pound;&nbsp; S)(x + py + x = y,py + x + py = x).A semiring (S&#39;, + , &bull;) is called a p-semiring if (Vx &pound;&nbsp; S)(3y&pound;&nbsp; S)(x +py + x = y,py + x + py = x,4px2 = 4px). It is proved that each p-semigroup is covered by groups which are completely described. It is also proved that p-semirings are covered by prering. For&nbsp; p = 4k + 3 (k &pound; No) or for even p, the class of p-semigroups, respectively of p-semirings are varieties.</p>

Only a handful of studies focuses on the relationship between the legal origin and the content of CSR reports, based on the institutional differences. The previous studies have contradicting results. The paper aims to add to the body of research by analyzing the relationship between the legal origin and its effect on the content of CSR disclosure. To analyse the content a scoring index is developed following Clarkson, Li, Richardson, &amp; Vasvari, 2008 and Ong 2016. 45 CSR reports from 8 different countries are analysed and the research period is 2018 or FY 2019.  The findings suggest that companies from code law countries do publish more in-depth CSR reports. The key findings are that code law countries disclose more employment related information and that institutional regulations lead to better disclosure. Overall, this study extends the discussion on the effects of the legal origin.

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Dans le présent travail, nous souhaitons montrer que pour affronter le problème suivant : comprendre l’inscription de la conscience dans la nature en échappant à l’idéalisme et au matérialisme, Ruyer ne s’est pas seulement engagé sur la voie d’une interprétation spéculative de données scientifiques principalement puisées dans l’embryologie et la physique quantique. Ruyer est avant tout un héritier de ce qu’il nomme lui-même «la grande voie naturelle de la philosophie», tradition qui consiste à penser le psychologique comme un échantillon à partir duquel peut être élaborée une ontologie de la nature. Comment, ayant commencé par défendre un panmécanisme dans les années 1930, Ruyer en est-il venu à s’inscrire dans cette« grande voie » et à réactualiser le panpychisme ? Dans ce travail, nous nous penchons aussi sur la manière dont Ruyer aborde la question du dualisme de la conscience et du corps, de l’être et de sa manifestation, de Dieu et de sa création. Enfin, nous parions que l’analyse de la structure de pensée que sous-tend sa fidélité à l’idéologie eugéniste permet de mettre en lumière un geste qui commande la majorité de ses décisions philosophiques, geste que lui-même ne théorise nulle part et que nous nommons l’«escamotage du symbolique». Chez Ruyer, la Nature est«humanisée» parce que l’homme est «naturalisé» et cette naturalisation s’entend sur un plan ontologique non moins que sur un plan politique. / In this work, I intend to demonstrate that, in order to face up to the issue of understanding the embeddedness of consciousness into nature escaping both idealism and materialism, Ruyer did not only commit himself to a speculative interpretation of scientific data (most of them originating from embryology and quantum physics). Indeed, Ruyer is first and foremost an heir of what he calls “the great natural way of philosophy,” namely a tradition which consists in thinking psychological elements as samples from which an ontology of nature is to be setup. How, starting during the thirties, with the claim of a general mechanism, did Ruyer come to bring himself to this “great way” and to launch once more panpsychism ? I also pay attention to the way Ruyer addresses the questions of mind-body dualism, being and his manifestation, God and his creation. In the end, I venture to say that the analysis of the speculative feature supported by his affiliation to eugenic ideology is a way to enlighten a turn of thinking from which most of his philosophical choices result. Ruyer never analysed this turn of thinking for itself and I chose to call it the “obliteration of symbolic.” Within Ruyer’sphilosophy, Nature is “humanised” because man is “naturalized” and this naturalization is both an ontological and political claim.

Student Number: 0004062T Doctor of Philosophy Faculty of Humanities and Social Sciences / This thesis discusses the impact that the Ford, Mott, Kellogg and Open Society Foundations had on civil society organisations in South Africa in setting development priorities. The thesis tested first, the hypothesis that donors set the agenda for their grantees. Secondly, the thesis tested the assumption that aid facilitates grantees’ submission to donor interests. And in the process grantees lose their identity and focus. The research found that most of civil society organisations (CSOs) depended on international donors, in particular, foundations,for their operations. There was little mobilisation of resources from local citizens. As a result, CSOs were vulnerable to donor conditionalities and agendas. The four case studies and their selected beneficiaries show that most CSOs were not sustainable. If donors withdrew their support, a number of their grantees would curtail their work, close down or lose their vision and mission. In some cases CSOs changed their missions to follow the money, nevertheless, changing contexts and demands were also relevant factors. Although lack of sustainability for CSOs and their greater dependency on international donors made their agendas questionable, it also provided independence from internal political interference. CSOs also appeared more accountable to donors than to the constituencies they served. The Kellogg Foundation insisted that organisations had to toe the line to implement the Foundation’s agenda or risk losing funding. George Soros of the Open Society Foundation also called the shots. He set the agenda and his Foundations implemented it. This showed the power of direct intervention by a living donor who operated as a Programme Officer for all his foundations. The question of donor-dependency is closely linked to that of leadership. A number of organisations with good leaders attracted many donors. However the increase in donors, did not sustain these organisations, instead it made them vulnerable to many different donor demands. Thus, donor diversification was both an asset and a threat. However, good leadership prevented CSOs from collapse from lack of transparency, accountability and effectiveness. A temptation to ‘want to look like donors’, a process that is called ‘isomorphism’ by DiMaggio and Powell (1991) characterised many CSOs resulting in them losing their identity, mission and vision. There were positive aspects that international Foundations achieved in supporting civil society foundations. The Open Society Foundation worked to open up closed societies. It supported efforts that aimed at fostering democratic ideals, rule of law, social justice and open societies. The Ford Foundation supported efforts that strengthened civil society, promoted social justice and democracy. The Mott Foundation strengthened the capacity of the non-profit sector by developing in-country philanthropy. And the Kellogg Foundation supported community initiatives that aimed to tackle the causes of poverty. A negative development; however was that Foundations cultivated the culture of receiving rather than giving among their grantees. For this reason, the thesis suggested the development of ‘community philanthropy’ to sustain the non-profit (NPO) sector. Community philanthropy has the advantage of mobilising resources from domestic sources and taping into levels of social capital. Building on domestic sources would encourage a bottom up approach to development. I argue that local self-help initiatives such as stokvels, burial societies and saving clubs could serve as bases for the sustainability of the non-profit sector which suffered from donor dependency, unsustainability and poor leadership. Such an approach would make development ‘people-centered’ and encourage social responsibility among citizens to support their NPOs and its development initiatives.

Syfte: Syftet med arbetet är att undersöka vilken uppfattning ekonomistudenter och nyexaminerade ekonomer har om hållbarhetsredovisning. Vidare kommer studien att belysa de kunskaper och kompetenser som ekonomistudenterna och nyexaminerade ekonomer har gällande hållbarhetsrapportering. Utöver det ska studien belysa vilka attityder studerande samt nyexaminerade ekonomer har gentemot hållbarhetsredovisning. Studien kommer att begränsas till studenter som läser och nyligen läst redovisning inom universitet samt högskolor. Metod: Denna studie utgår från en kvantitativ forskningsmetod där 50 respondenter har besvarat en rad enkätfrågor för att mäta deras kunskapsnivå och attityder gentemot hållbarhetsredovisning. Slutsats: Utifrån studiens resultat kan det konstanternas att majoriteten av studenter och nyexaminerade har en positiv attityd till en förändring i läroplanen där hållbarhetsredovisning bör belysas i en högre grad. Dessutom är det uppenbart att studenter saknar kunskaper i ämnet på grund av bristande utbildning i hållbarhetsredovisning. / Purpose: The purpose of this study is to examine what view business and economics students and recently graduated business economists have of sustainability reporting. Furthermore, this study also aims to examine the knowledge and competences that the business and economics students and recent graduated business economists have regarding sustainability reporting. In addition to that, the study will highlight the attitudes of business and economics students and recently graduated business economists towards sustainability reporting. The study will be limited to students who study and have recently studied accounting at university. Method: This study has a quantitative approach in which 50 respondents have answered a series of questions to measure their level of knowledge and attitudes, aiming to demonstrate the purpose of the study. Conclusion: Based on the results of the study, it can be concluded that the majority of students and recent graduates have a positive attitude towards a change in the curriculum that highlights sustainability reporting to a higher degree. Additionally, it is evident that students lack knowledge in the subject due to lack of education in sustainability reporting.

Syftet med denna studie är att undersöka den låga graden av misstanke-rapporteringar vad gäller penningtvätt bland revisorer och identifiera de bakomliggande faktorerna till detta, samt undersöka vilka åtgärder som kan vidtas för att öka revisorns medvetenhet. Studien har utgått från en kvalitativ metod med semistrukturerade intervjuer. I studiens slutsats presenteras olika faktorer som bidrar till den låga graden av misstanke-rapportering av penningtvätt bland revisorer och vilka åtgärder som bör vidtas i framtiden för att förebygga denna problematik. Studiens slutsats framhäver flertalet faktorer som bland annat omfattas av den starka lojaliteten gentemot kunder och riskerna, samt svårigheterna i att anmäla och upptäcka penningtvätt. Åtgärder som diskuterats är bland annat att erbjuda fler utbildningsmöjligheter som omfattar penningtvätt och att öka kommunikationen med olika myndigheter. Studiens slutsats betonar dessutom att åtgärder kan erbjudas i olika utsträckningar och beror bland annat på revisionsbyråns storlek och omfattning. / The purpose of this study is to investigate the low degree of suspicion reporting regarding money laundering among auditors and identify the underlying factors for this, as well as investigate what measures can be taken to increase the auditor's awareness. The study has been based on a qualitative method with semi-structured Interviews. In the studies conclusion, various factors are presented that contribute to the low degree of suspicion-reporting of money laundering among accountants and what measures should be taken in the future to prevent this problem. The studies conclusion highlights a number of factors that include, among other things, the strong loyalty towards customers and the risks, as well as the difficulties in reporting and detecting money laundering. Measures discussed include offering more educational opportunities covering money laundering and increasing communication with various authorities. The study's conclusion also emphasizes that measures can be offered to different extents and depends, among other things, on the audit firm's size and scope.

The construction industry is one of Sweden's largest industry emitters, an industry operating in the centre of cities worldwide, day and night. In order to achieve a more sustainable future and reduce greenhouse gas emissions, the construction industry must be less pollutive. On 1 of January 2022, the Swedish government implemented new regulation, The Act of Climate Declarations, within the construction industry, to enhance the knowledge of the climate impact of new buildings. The purpose of this study is to examine the implementation process of said regulation, its implications on concerned industry actors, and to investigate whether current restrictions would benefit from more strict policies or not. In this study, Institutional theory has been applied to analyse conducted empirical data to examine how the regulation has influenced different actors behaviours and practises. The result shows that the regulation has been widely accepted within the industry. Furthermore, this study shows that barriers are mainly found regarding the narrow scope the regulations require. Opportunities in regards are that actors are hopeful that the regulations could be a first step toward a more sustainable industry at large. These findings have added evidence that adds to current literature on future sustainability investments, such as limit-values and new proposals communicated by the Swedish Government while this thesis was written.

Die Dissertation beleuchtet das Marketingphänomen der Industrie Commoditisierung aus einer Managementperspektive. Auf Basis einer umfassenden Literaturauswertung erfolgte die Neu-Operationalisierung verschiedener Isomorphismus-Formen aus der Institutionellen Theorie, die als Einflussfaktoren der Industrie-Commoditisierung in die Untersuchung eingehen. Anknüpfend wurden theoretische Ansätze zur Erklärung des Effekts der Industrie-Commoditisierung auf die Wirtschaftliche Performance sowie mögliche Differenzierungsstrategien zur Bekämpfung dieses Effekts diskutiert. Zur Überprüfung des Untersuchungsmodells und der Hypothesen wurde eine standardisierte Online-Befragung durchgeführt. Die Datenauswertung mittels Kausalanalyse zeigte, dass der Institutionelle Isomorphismus, der Normative Isomorphismus und der Mimetische Isomorphismus positiv auf die Industrie-Commoditisierung wirken. Gleichzeitig wirkt sich die Industrie-Commoditisierung negativ auf die Wirtschaftliche Performance eines Unternehmens aus. Dabei ist der negative Effekt schwächer ausgeprägt, wenn Unternehmen Differenzierungsstrategien verfolgen – insbesondere eine Differenzierung über die Unternehmensmarke und/oder den Preis.

ABSTRACT   Date: [2023-05-30] Level:  Bachelor Thesis in Business Administration, 15 cr  Institution: School of Business, Society and Engineering, Mälardalen University  Authors:  Naiymie Binta Arman   Miriam Lini       (00/02/27)    (02/05/06) Title:    Navigating the Challenges of International Business: An Analysis of     Factors Influencing the Exit of Multinational Corporations. Supervisor:    Edward Gillmore  Keywords:    Multinational Enterprises, Market Exit, Transaction Cost Theory,      Institutional Theory, Isomorphism, Legitimacy, Entry modes      (internationalization), Exit modes, Institutional distance, Institutional &amp;     Infrastructural hassle factors  Research question:   What are the internal and external characteristics that drive market exit?  Purpose:    The aim of this study is to investigate the internal and external factors that contribute to the exit of MNEs from foreign markets, and to provide insights for firms operating in foreign markets. Problematization:   The scarcity of research on the predominant factors influencing the exit of     MNEs from established foreign markets highlights the need to understand effective strategies for minimizing financial losses and preserving reputation. Method:   Qualitative research paper; Thematic analysis using semi-structured interviews and secondary data.  Conclusion:    The researchers aimed to explore the factors driving market exit for     Multinational Enterprises (MNEs). They identified internal factors such as financial performance, lack of proper financial guidance, and inadequate resource allocation as key drivers for Company X's market exit. External factors included economic differences, high competition, and regulatory constraints in the Swedish market, leading to contract termination for     Company X.