The sustainable development of the section providing financing within Swedish banks are going through major challenges and changes. The United Nations is constantly working on improving sustainable directives within all industries to ultimately reach all 17 sustainable development goals that have been set up for a more sustainable world. Banks are in a unique position where they have a high indirect impact and influence over all other sectors and in relation all 17 sustainable development goals through their business. This can be seen in the two largest sectors within banking, investing and financing. While sustainable investing has been widely researched and developed, sustainable finance can still be considered in an early phase of development. By implementing sustainable factors to the credit management process of borrowers, banks can aid global sustainable development. This thesis has researched the relationship between United Nations’ 17 sustainable development goals and the credit rating of four Swedish commercial banks through. Special focus has been given to borrowers in the manufacturing industry. The results show that Swedish banks have initiated sustainable development within their credit rating analysis; however, they are still undergoing continuous improvements and additions. The process and extent of sustainable factors differentiates for all banks. Nonetheless, no bank has a special framework for measuring sustainable risk in the manufacturing industry. Because of the banks’ general process, this thesis concludes that there are no clear advantages nor disadvantages to being sustainable when applying for a loan from Swedish banks. Even though the banks argue that sustainability is both important and included in the credit rating process, the empirical data gathered suggests that the most important and significant factor remains how financially solvent a company is. / Hållbar utveckling av finansieringsavdelningen inom svenska banker genomgår stora utmaningar och förändringar. FN arbetar ständigt med att förbättra hållbara direktiv inom alla branscher för att i slutändan uppnå alla 17 mål för hållbar utveckling som har fastställts för en mer hållbar värld. Bankerna är i en unik position där de har en hög indirekt påverkan och inflytande över alla andra sektorer och i förhållande till alla 17 mål för hållbar utveckling genom sin verksamhet. Detta kan ses i de två största affärsenheterna inom bank, investeringar och finansiering. Även om hållbara investeringar har varit föremål för forskning och utvecklats i stor utsträckning, kan hållbar finansiering fortfarande sägas vara i en tidig utvecklingsfas. Genom att implementera hållbara faktorer i kredithanterings processen för låntagare kan banken hjälpa till global hållbar utveckling. Denna uppsats har undersökt förhållandet mellan FN:s 17 mål för hållbar utveckling och kreditbetyget för fyra svenska affärsbanker. Särskilt fokus har givits låntagare i tillverkningsindustrin. Resultaten visar att svenska banker har initierat en hållbar utveckling inom sin kreditprocess; emellertid genomgår processen fortfarande kontinuerliga förbättringar och tillägg. Processen och omfattningen av hållbara faktorer skiljer sig åt för alla banker. Ingen bank har dock en särskild rutin för att mäta hållbarhetsrisker i tillverkningsindustrin. På grund av bankernas allmänna process drar vi slutsatsen att det inte finns några tydliga fördelar eller nackdelar med att vara hållbara när de ansöker om ett lån från svenska banker. Även om bankerna hävdar att hållbarhet är både viktig och ingår i kreditprocessen, tyder vår undersökning på att den för företag viktigaste faktorn fortfarande är hur ekonomiskt stabilt ett företag är.

The purpose of this thesis is to analyze the relation between two highly relevant documents for the Colombian society: Firstly, The peace agreement between the Colombian Government and the FARC guerrilla. Secondly, the agreement of the authorities of the country to follow and pursuit the new Sustainable Development Goals – Agenda 2030 from United Nations. For this research, an extensive existing literature review was done. Throughout the empirics, the analysis looked at the relation between these two documents to show the level of compatibility for the Sustainable Development agenda in Colombia. This compatibility is important to determine as both documents have a vital importance for the Colombian Society. The first, Peace Agreement, as it is the text that aims to propose the political agenda after more than 50 years of conflict between the authorities and the FARC guerrilla. Secondly, the SDGs – Agenda 2030 is a political agreement that countries in the world will follow to contribute to the sustainability of the planet. Thus, after having the chance to review and analyze both documents, there exist clear synergies between both documents, with the exceptions of certain topics. It can be concluded that there is much room for being optimistic in the case of Colombia, but to keep in mind that the agreements are just that: the entrance to a route that now the whole country needs to take, the path of sustainability.

The marine conservation organization Sea Shepherd is most known for its radical direct action, e. g., against whale poaching. This thesis examines the campaign “Operation Dolphin Bycatch,” coordinated by the French branch of the NGO, through discourse analysis and interviews with Sea Shepherd France (SSF) members. Dolphins serve as the flagship species of the campaign. They allow SSF to criticize non-selective fishing methods that cause the accidental killing of dolphins in the Bay of Biscay. With expressions from war and religion, SSF portrays the French government and most fishermen as enemies of the dolphins’ wellbeing that pursue self-interested profit values. It is found that SSF positions itself as radical more in its worldview than its approaches. The ecological philosophy of biocentrism contradicts the anthropocentrism that dominates society. In this campaign, the NGO uses “outsider” tactics: It exerts pressure on French policy-makers with footage of dolphin bycatch and takes great care to maintain international legitimacy by staying within legal boundaries. / L’organisation de conservation du milieu marin Sea Shepherd est surtout connue pour ses méthodes d’action directe radicale, par exemple contre le braconnage des baleines. Ce mémoire de master examine la campagne « Opération Dolphin Bycatch », qui est coordonnée par la branche française de l’ONG, à travers une analyse multimodale du discours et des entretiens avec des bénévoles de Sea Shepherd France (SSF). Les dauphins sont l’espèce porte-drapeau de la campagne. Ils permettent ainsi à SSF de critiquer les méthodes de pêche non sélectives qui provoquent la mort accidentelle de dauphins dans le Golfe de Gascogne. Avec des expressions provenant des champs lexicaux de la guerre et de la religion, SSF dépeint le gouvernement français et la plupart des pêcheurs comme poursuivant des valeurs lucratives égoïstes à l’encontre du bien-être des dauphins. Il s’avère que SSF se positionne comme radicale dans sa vision du monde plus que dans ses approches. Sa philosophie biocentrée de l’environnement contredit l’anthropocentrisme qui domine la société. Dans cette campagne, l’ONG utilise des tactiques « extérieures », c’est-à-dire qu’elle exerce une pression sur les décideurs politiques français avec des images de prises accessoires de dauphins et prend soin de maintenir une légitimité internationale en restant dans un cadre légal. / Die Meeresschutzorganisation Sea Shepherd ist vor allem für ihre radikalen „Direct Action“-Methoden bekannt, beispielsweise gegen Wal-Wilderei. Diese Arbeit untersucht die Kampagne „Operation Dolphin Bycatch“, die vom französischen Zweig der NGO koordiniert wird, durch multimodale Diskursanalyse und Interviews mit Mitgliedern von Sea Shepherd Frankreich (SSF). Delfine dienen als Flaggschiff-Art der Kampagne. Sie ermöglichen es SSF, die nicht-selektiven Fischereimethoden zu kritisieren, die das versehentliche Töten von Delfinen im Golf von Biskaya verursachen. Mit Begriffen aus Krieg und Religion schreibt SSF der französischen Regierung und den meisten Fischerleuten eigennützige Profitinteressen zu und stellt sie als Feinde des Wohlergehens der Delfine dar. Es zeigt sich, dass SSF eher in ihrer Weltanschauung als in ihren Ansätzen eine radikale Position beansprucht. Ihre biozentrische Umwelt-Philosophie steht im Widerspruch zum Anthropozentrismus, der in der Gesellschaft vorherrscht. Bei dieser Kampagne bedient sich die NGO „Außenseiter“-Taktiken: Sie übt Druck auf französische Politiker*innen aus, indem sie Filmaufnahmen von Delfin-Beifang zeigt, und achtet durch das Einhalten gesetzlicher Vorgaben darauf, internationale Legitimität zu wahren.

The focus of this diploma thesis is on methods for the subjective assessment of sound quality according to recommandations given by International Telecommunication Union ITU. The thesis is thematically divided into four parts. The first part is an interpretation of methods based on internationally accepted standards (method of small impairments, MUSHRA, general methods). The second part describes the functional blocks of application developed for this thesis in LabVIEW enviroment. Next part explains its practical application, especially its running possibilities. The last part describes a listening experiment, aim of which was to verify the application's features and to compare the results of the subjective method used in the experiment with the results of the objective method PEAQ.

The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All Forms of Discrimination Against Women (CEDAW) and the Sustainable Development Goals (SDG) which are aimed at eradicating all forms of gender-based discrimination, the importance of understanding the gender consequences of tax policy, whether intended or not, should not be underestimated. This study seeks to identify whether or not there are any instances where South Africa’s personal income tax laws have an effect which is potentially inconsistent with both the Constitutional right to equality between genders and international gender equality agreements to which South Africa is bound, namely the CEDAW and the SDG. In doing so, determine whether South Africa’s personal income tax legislation should become a focal point in this regard and be one of the pillars that could further be used as a means to uphold and further the cause of substantive gender equity. / Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MCom (Taxation) / Unrestricted

This essay concerns itself with the measurement of poverty. Through a lens of gender sensitivity, combined with three dimensions of gender, this essay analyses the quality of various SDG indicators. The paper has incorporated a methodology based on a qualitative content analysis, this method proves as an excellent way to analyse the strength of indicators relating to the SDG:s, as well as proves to work in symbiosis with the analytical framework of this essay. Through the analysis of this essay, it has been concluded that the instances as the SDG:s measure poverty proves to be insufficient. As the overall quality, combined with in some instances, the quantity of measurement instances holds sub-standard characteristics, the goal of leaving no one behind proves to be quite difficult to overcome.

Sustainability, a multidimensional concept, consist of various environmental, social, and economic factors. Its fundamental principle is to fulfill the needs of the present without compromising the ability of future generations to meet their own needs. One popular approach to measure sustainability is the Environmental, Social, and Governance (ESG) measurement. However, a global standardized ESG rating system is currently lacking, leading to variations in scores and methodologies used by different agencies to evaluate a companies' ESG performance. Recognizing the need for a standardized approach, the Sustainable Development Goals (SDGs) has emerged as a framework for evaluating sustainability. By adopting the SDGs as a standardized framework, investors, companies, and financial institutions can align their effort and process towards a sustainable future.  Although previous research has explored the relationship between ESG and financial performances, little research has been conducted on the standardized framework of SDGs and its relationship with biodiversity impact. This while it has been proven that biodiversity is the primary driver of sustainability. The objective of the study is to fill the research gap by examining the relationship between SDG commitments and their impact on biodiversity. To achieve this, eight equity funds with varying commitments to SDGs were selected as a sample. The sample comprises 396 companies allocated to 42 countries and 87 industries, with data collected of the year 2022. To align with biodiversity data availability, the time frame was adjusted to match the biodiversity data from the year of 2011.  The study focuses on assessing the annual species loss as an indicator of biodiversity impact for four different levels of SDG commitments. The primary findings indicates that there is no significant relationship between the amount of SDG commitments and the annual species loss. Furthermore, a weak relationship was observed between the cost of goods sold (excluding depreciation) and annual species loss. The secondary findings suggests that the factors of country of operation and industries contributes to biodiversity impact, this while it revealed a high variation of the effecting ecosystem. In conclusion, this study sheds light on the relationship between SDG commitments and biodiversity impact, providing insights into the complex dynamics between sustainability efforts and their environmental consequences.

Flaxseed is an excellent source of bioactive compounds, alpha-linolenic acid (ALA) and secoisolariciresinol diglucoside (SDG), which when added to food products enhance their functionality. However, when flaxseed is added to foods, overall acceptability and sensory properties can be affected, which may negatively affect the role of functional food in providing health benefits. This study was designed to determine the effects of adding milled flaxseeds (20g or 30g) and storage (1 month and 6 months) at - 200C in banana and cinnamon muffins on the sensory properties of muffins using both consumer acceptability evaluation and descriptive analysis, physical and chemical measurements, and ALA and SDG concentrations. Results were correlated using partial least square (PLS) to provide an explicit demonstration of association between overall acceptability of muffins and results from various measurements conducted. It was revealed that the addition of flaxseed reduced overall acceptability due to the enhancement of flax aroma and flavor, oil aroma and flavor, sour aroma and taste, brown color, and firmness., while storage had no impact. The negative influence of these sensory attributes was addressed by the addition of flavorings. Cinnamon flavoring reduced the presence of oil aroma and flavor, and sour aroma and taste while firmness decreased when pureed banana was added. But the intensities of flax aroma and flavor, and brown color were still pronounced in muffins even after the addition of the two flavorings. ALA and SDG concentrations were markedly increased in muffins when flaxseed was added. Storage did not significantly affect the levels of ALA in all muffins but prolonged storage increased SDG level, which can be associated with its role in enhancing extraction proficiency of SDG from the muffin matrix. Although results revealed that acceptability of muffins was significantly higher among clinical trial participants, the mean liking values had moderate deviation between consumers and clinical trial participants. This indicated that muffins fortified with flaxseeds can be acceptable by consumers with diverse wants. / May 2016

Uma das características do planejamento de sistemas de infraestrutura regionais em São Paulo é o reconhecimento de uma área denominada Macrometrópole Paulista (MMP) como recorte necessário para análise de formulação de políticas públicas integradas. A MMP abriga cinco regiões metropolitanas, sendo um dos maiores aglomerados urbanos do Hemisfério Sul. Atualmente a MMP é a maior evidência de um novo fato urbano de caráter metropolitano constituindo-se em uma região com grandes contrastes sociais e territoriais. Por isso, o cenário metropolitano atual vem exigindo a busca de instrumentos para além da escala municipal, especialmente porque a integração econômica das cidades e seu desenvolvimento estão acentuando problemas urbanos como a degradação ambiental, a falta de saneamento básico, desemprego, carência de infraestrutura urbana, entre outros, que afetam a qualidade de vida dos seus habitantes. Em mundo cada vez mais urbano, os problemas da vida nas cidades complexificaram-se e diversos desafios emergem para a promoção do desenvolvimento sustentável destas áreas. Neste sentido a proposta desse estudo foi investigar um sistema de classificação para estabelecer correspondências dos traços característicos do espaço na sociedade capitalista contemporânea, visando determinar tipos e sistemas que caracterizem as condições socioambientais da MMP e como essas condicionam à saúde ambiental e a sustentabilidade da região. O trabalho teve como objetivo estabelecer uma tipologia em saúde ambiental para os municípios que compõem a MMP considerando uma matriz de indicadores em saúde ambiental denominada de Força-Motriz-Pressão-Situação-Exposição-Efeito-Ações (FPSEEA) em consonância com os Objetivos de Desenvolvimento Sustentável (ODS). Para a realização da tipologia a opção metodológica adotada foi a submissão dos indicadores a uma análise estatística de Agrupamento Hierárquica utilizando-se o programa estatístico R. A aplicação do software consistiu em uma inovação metodológica e analítica para a compreensão de sistemas urbanos em escalas regionais. De forma geral os resultados obtidos neste estudo revelaram uma grande heterogeneidade de condições de desenvolvimento presentes nos municípios que constituem a MMP. A tipologia dos municípios resultou na proposição de seis grandes agrupamentos com características socioambientais distintas. Coexistem no território municipalidades mais desenvolvidas economicamente e socialmente, municipalidades em níveis intermediários de desenvolvimento e municipalidades com grande precariedade urbana e desigualdades. Compreender as características desse desenvolvimento que ocorre de forma tão desigual no espaço produzindo uma heterogeneidade de condições ao longo do território pode ser um ponto de partida para se discutir aspectos determinantes que comprometem o alcance da sustentabilidade da MMP. Os resultados da tipologia podem ser vistos como uma maneira de classificar as condições socioambientais e de saúde, destacando a importância da escala regional como uma nova unidade territorial a ser explorada na busca de instrumentos e soluções adequados aos problemas da contemporaneidade. Os problemas da reestruturação econômica dessas áreas atingem mais de uma cidade fomentando assim, a discussão política em espaços integrados por uma rede urbana densa e marcados por desafios institucionais em comum. / A central feature in the planning of regional infrastructure systems in São Paulo has been the recognition of an area called São Paulo Macrometropolis (MMP) as a necessary cutoff for the analysis of the formulation of integrated public policies. The MMP contains six metropolitan areas, being one of the largest urban conglomerates in the Southern Hemisphere. Currently, the MMP is the biggest evidence of a new metropolitan concept that constitutes a region with large social and territorial inequality. For this reason, the current scenario calls for research beyond the municipal scale, especially as the economic integration of cities and their development are accentuating urban problems such as environmental degradation, lack of basic sanitation, unemployment, and lack of urban infrastructure all of which affect the quality of life of its inhabitants. In an increasingly urban world, the problems of city life have become more complex, with several challenges emerging to promote the sustainable development of these areas. To this end, the proposal of this study was to investigate a classification system to establish correspondences of the characteristic features of space in contemporary society, aiming to determine types and systems that characterize the social and environmental conditions of the MMP and how they condition the environmental, health and sustainability of the region. The objective of this study was to establish a typology in environmental health for the municipalities that compose the MMP considering a matrix of environmental health indicators called Driving-Force-Pressure-State-Exposure-Effect-Action (DPSEEA) in line with the Sustainable Development Objectives (SDOs). For the accomplishment of the typology the methodology adopted was the submission of the indicators to a statistical analysis of hierarchical grouping using the Statistical Program R. The application of the software constitutes a methodological and analytical innovation as applied to the understanding of urban systems at regional scales. In general, the results obtained in this study revealed a great heterogeneity of developmental conditions present in the municipalities that constitute the MMP. The description of the municipalities resulted in the proposal of six large clusters with distinct socioenvironmental characteristics. More economically and socially developed municipalities coexist in the same regions at intermediate levels of development and municipalities with great urban precariousness and inequalities. Understanding the characteristics of this type of development, that occurs unequally in space and produces a heterogeneity of conditions throughout the territory can be a starting point to discuss determinant aspects that compromise the sustainability reach of the MMP. The results of the description can be seen as a way to classify the socio-environmental and health conditions, highlighting the importance of the regional scale as a new territorial unit to be explored in the search for appropriate solutions to address contemporary problems. The problems of the economic restructuring of these areas affect more than one city thus fomenting the political discussion in spaces integrated by a dense urban network and marked by joint institutional challenges.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-09T10:23:16Z No. of bitstreams: 1 Pedro Fernandes Saad.pdf: 3567757 bytes, checksum: a541132c7b6c355a8ad4c3842debd248 (MD5) / Made available in DSpace on 2018-11-09T10:23:16Z (GMT). No. of bitstreams: 1 Pedro Fernandes Saad.pdf: 3567757 bytes, checksum: a541132c7b6c355a8ad4c3842debd248 (MD5) Previous issue date: 2018-09-13 / Comprising 8 goals and 21 associated targets, the United Nations Millennium Development Goals (MDGs), which were in forcesincethe beginning of the millennium until2015, have produced good results. Although this success was not entirely due to the MDGs,but also to a number of other global favorable circumstances, such as China's accelerated growth in the period, significant reductions were observed in global indices such as extreme poverty, hunger, out-of-school children and child mortality. The 2030 Agenda, which has succeeded the MDGs since 2016, is composed of 17 Sustainable Development Goals(SDGs) and 169 associated targets, representing a much greater ambition to be achieved in an equalperiod of 15 years. According to the United Nations DevelopmentProgram (UNDP), it is estimated that US$ 5-7 trillion will be needed to meet the SDGs, with a deficit of US$ 2.5 trillion in developing countries, an order of greatness above the assistance they receive from developed countries, in the order of billions. It is a consensus that this difference can only be covered through partnerships involving the UN, governments, Non-Governmental Organizations (NGOs) and the private sector (companies and investors). This idea is advocatedby both market experts and the UN itself. Since the creation of the United Nations Global Compact in 2000, UNhas discussed partnerships every two years in the General Assemblies and has dedicated SDG17 to specifically deal with the partnerships to achieve the other SDGs. In order to stimulate the active participation of companies in SDGs, incorporating sustainability into their value chains, the Global Compact has been active on several fronts, including the provision of Blueprint for Business Leadership in the SDGs (BBL), a guide that presents suggestions for possible actions and guidelines on how to implement them. However, these actions are presented qualitatively, without any kind of expected cost/benefit parameter that can help companies and investors in decision making. This is a matterthat the Copenhagen Consensus Center (CCC) addresses in the Post-2015 Consensus, suggesting the prioritization of SDGtargets based on a return perdollar invested ratio, although the return,in this case,is the benefit to people, the planetand prosperity. The objective of this work is to propose a method to assist companies in decision making regarding thechoice of sustainable actions to be carried out in partnership with governments, NGOs and the UN itself, as recommended by SDG17, taking into account the cost/benefit ratio in terms of return (for mankind) per dollar invested. For this, the actions listed by the CCC in the Post-2015 Consensusare taken as basis and, for those that can be executed by companies, the model proposed in the BBL by the Global Compact is applied. The aim is to enhance the impact of sustainable actions carried out by companies and to help the UN and its specialized agencies, programs and funds to select and prioritize the most impactful partnerships, thereby contributing to achieving the intended targets by 2030 / Compostos por oito objetivos e 21 metas associadas, os Objetivos de Desenvolvimento do Milênio (ODM) da Organização das Nações Unidas (ONU), que vigoraram do início do milênio até 2015, produziram bons resultados. Ainda que este sucesso não tenha sido integralmente devido aos ODM, mas também a uma série de outras conjunturas globais favoráveis, como o crescimento acelerado da China no período, foram observadas significativas reduções em índices globais como extrema pobreza, fome, crianças fora da escola e mortalidade infantil. A Agenda 2030, que sucedeu os ODM a partir de 2016, é composta por 17 Objetivos de Desenvolvimento Sustentável (ODS) e 169 metas associadas, representando uma ambição muito maior para ser atingida em igual prazo de 15 anos. De acordo com o Programa das Nações Unidas para o Desenvolvimento (PNUD), estima-se que serão necessários de US$ 5 a 7 trilhões para atingir os ODS, sendo que nos países em desenvolvimento há um déficit de US$ 2.5 trilhões. Trata-se deuma ordem de grandeza acima da assistência que eles recebem dos países desenvolvidos, na casa de bilhões. É consenso que esta diferença só pode ser coberta por meio de parcerias que envolvam a ONU, governos, Organizações Não-Governamentais (ONGs) e o setor privado (empresas e investidores). Esta ideia é defendida tanto por especialistas do mercado, como pela própria ONU, que desde a criação do Pacto Global das Nações Unidas, em 2000, discute o tema das parcerias a cada dois anos nas Assembleias Gerais, além de ter dedicado o ODS 17 para tratar especificamente das parcerias para o atingimento dos demais Objetivos. Para estimular a participação ativa das empresas nos ODS, incorporando a sustentabilidade em suas cadeias de valor, oPacto Global tem atuado em diversas frentes, dentre elas a disponibilização do Blueprint for Business Leadership on the SDGs(BBL), um guia que apresenta sugestões de possíveis ações e orientações de como implementá-las. Entretanto, essas ações são apresentadas qualitativamente, sem nenhum tipo de parâmetro de relação custo/benefícioesperada que possa auxiliar as empresas e investidores na tomada de decisão. Esta é uma questão que o Copenhagen Consensus Center (CCC) endereça no Post-2015 Consensus, sugerindo a priorização das metas dos ODS com base em umarelação de retorno por dólarinvestido, embora o retorno, neste caso, seja o benefício para as pessoas, o planeta e a prosperidade. O trabalho tem por objetivo propor um método para auxiliar as empresas na tomada de decisão em relação à escolha de ações sustentáveis a serem realizadas em parceria com governos, ONGs e a própria ONU, conforme preconiza o ODS 17, levando em consideração o fator custo/benefício em termos de retorno (para a humanidade) por dólar investido. Para isto, tomam-se por base as ações listadas pelo CCC no Post-2015 Consensuse, para aquelas que podem ser executadas por empresas, aplica-se o modelo proposto no BBL pelo Pacto Global. Pretende-se, desta forma, potencializar o impacto das ações sustentáveis executadas pelas empresas e ajudar a ONU e suas agênciasespecializadas,programas e fundos a selecionareme priorizaremas parcerias de maior impacto, contribuindo, desta forma, para o atingimento das metas pretendidas até 2030