Syfte: Studiens syfte är att undersöka om sociala kontroverser förklarar eventuella förändringar i ESG-betygets sociala dimension, samt om involvering i kontroverser leder till förbättrade CSR-strategier. Tidigare forskning har påvisat diverse problem gällande tillförlitligheten i ESG-bedömningar och olika kontroverser har medfört en negativ påverkan på ESG-betyget. Hållbarhetsrisker har därmed inte beaktats på ett korrekt sätt i bedömningen, vilket är av vikt då risken annars är stor att kapital placeras felaktigt. ESG-betyget består av tre dimensioner (E, S och G), den sociala dimensionen är tämligen outforskad i förhållande till övriga dimensioner. Denna studie fokuserar därav på den sociala dimensionen och sociala kontroverser.  Metod: Studien grundar sig i den positivistiska forskningsfilosofin med en kvantitativ metod och en hypotetisk-deduktiv forskningsansats. En longitudinell studie av 559 publika bolag under tidsperioden 2010-2019, med sekundärdata från databasen Thomson Reuters Datastream. Datamaterialet analyseras i statistikprogrammet IBM SPSS.   Resultat och slutsats: Studiens resultat visar inte på något samband mellan sociala kontroverser och det totala sociala betyget. Däremot uppträder både positiva och negativa samband mellan sociala kontroverser och policybetyg, som är några få utvalda bland många indikatorer, som bygger upp det sociala betyget. De positiva sambanden tyder på att företag anstränger sig för att förbättra sina CSR-strategier och visa sig legitima efter en social kontrovers. Utifrån resultaten dras en slutsats att sociala kontroverser medför förändringar inom den sociala dimensionen, trots att inget direkt samband till det totala sociala betyget kan bekräftas. Examensarbetets bidrag: Avsikten med studien är att bidra till den företagsekonomiska forskningen gällande ESG-betygens relevans och reliabilitet, med fokus på existerande forskningsgap gällande den sociala dimensionen. Studien tillför också en ökad inblick i företags agerande efter att de involverats i en social kontrovers.  Förslag till fortsatt forskning: Ett förslag är att studera fler indikatorer inom det sociala ESG-betyget för en djupare förståelse för effekterna av sociala kontroverser. Det vore också intressant att ytterligare studera hur företag agerar inom CSR ett flertal år efter en social kontrovers, förslagsvis genom en kvalitativ forskningsmetod. Vidare föreslås att en liknande studie genomförs, där företag i specifika länder eller branscher väljs ut för att identifiera eventuella skillnader i effekterna av kontroverser, med avseende på såväl bransch som land. Detta då det bland annat råder internationella skillnader i redovisningssammanhang. / Aim: The purpose of this study is to examine whether social controversies can explain changes in the social dimension of the ESG rating and if controversies leads to improved CSR strategies. Previous research has shown problems regarding the reliability of ESG assessments, various controversies have had a negative impact on the ESG rating. Which means that sustainability risks has not been taken into account in a correct way during the assessment. A correct assessment is important as the risk is otherwise that a large amount of capital is invested incorrectly. The ESG rating consists of three dimensions (E, S and G), the social dimension is rather unexplored in comparison with the environmental dimension. This study therefore focuses on the social dimension and social controversies.  Method: This study adopts a positivist quantitative method with a hypothetico-deductive research approach. The research design is a longitudinal study with data of 559 worldwide public companies during the period 2010-2019. The study is based on data of secondary art, collected from the Thomson Reuters Datastream. The data material is analyzed in the statistical program IBM SPSS. Results and conclusions: The results do not show any significant correlation between social controversies and the overall social score. On the other hand, there are both positive and negative connections between social controversies and policy score. Policy score are a few of many data points which the social score is based on. The positive relationships indicate that companies are making efforts to improve their CSR strategies and prove their legitimacy after a social controversy. Based on the results, it is concluded that social controversies lead to changes in the social dimension, even though no direct connection to the overall social score can be confirmed. Contribution of the thesis: This study intends to contribute to the business economics research regarding the ESG ratings relevance and reliability, with focus on existing research gaps regarding the social dimension. The study also provides an increased insight how companies react after they have been involved in a social controversy.  Future research avenues: This research could be extended in a way that takes more data points within the social score into account, to obtain a deeper understanding of the consequences and effects of a social controversy. It would also be interesting to further study how companies act within CSR several years after a social controversy, preferably through a qualitative research method. Furthermore, it is suggested that a similar study can be done, where companies in specific countries or industries are selected, to identify if there’s any differences in the effects of controversies. This would be interesting because, among other things, there are international differences in accounting contexts.

Ett begrepp som framträder ofta i globala diskussioner om världen är begreppet hållbar utveckling. Begreppet handlar om att kunna tillfredsställa människors grundläggande behov utan att påverka framtida generationers möjlighet till att få sina behov tillfredsställda. Begreppet har fått en högre status både på global nivå men har även lyfts fram i förskolans värld. Tidigare forskning kring arbetet med hållbar utveckling inom förskolan visar att ekologisk hållbarhet framkommer mer än social och ekonomisk hållbarhet. Det skapar en problematik eftersom alla tre områden måste bearbetas enligt förskolans läroplan. På grund av det är syftet att utifrån ett värdegrundsperspektiv granska förskollärares arbete med social och ekonomisk hållbarhet i förskolan. För att besvara syftet utgår vi utifrån fyra frågeställningar. Frågeställningarna handlar om förskollärares utbildning inom ämnet, vilka för- och nackdelar som framkommer i arbetet med ämnet, på vilket sätt social och ekonomisk hållbarhet synliggörs samt hur de två områdena samspelar. För att besvara frågorna genomförs individuella intervjuer med sex förskollärare från olika förskolor. Resultatet visar att förskollärarna inte fått tillräckligt med utbildning om ämnet. Förskollärarna kopplar de två områdena till framtiden och vill att barnen ska bära med sig kunskaperna till skolan. Jämlikhet och jämställdhet framkommer i koppling till social hållbarhet och återvinning och återanvändning kopplas till ekonomisk hållbarhet. Resultatet visar också att de två områden inte samspelar med varandra hos fyra av förskollärarna. De samtalar också om hur de två områdena framkommer i undervisningen på förskolan. Rektorns ansvar och ekologisk hållbarhet är två områden som också lyfts fram i resultatet.

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Syfte: Pålitliga ESG-betyg är en förutsättning för bedömning av företagens hållbarhetsarbete. Forskare har ifrågasatt betygens validitet, vilket lett till en ny ESG-metodologi, där kontroverser används som en proxy för bristande ansvarstagande. Ett valitt betyg bör återspegla brister i företagets ansvarstagande för hållbarhet då bristerna kan leda till negativa effekter för företagen. Kontroverser, som är resultatet av bristande ansvarstagande, är mest förekommande i den sociala dimensionen av ESG. Studiens syfte var att validitetstesta den sociala dimensionen av ett värderingsinstituts ESG-betyg genom att använda sociala kontroverser som validitetsmått och jämföra betygen med en ny ESG-metodologi. Metod: ESG-data inhämtades dels från databasen Refinitiv Eikon, dels från en forskargrupp. I en tvärsnittsstudie, med hypotetisk-deduktiv ansats, analyserades data med hjälp av statistikprogrammet SPSS. Forskningsfrågorna har besvarats med deskriptiv statistik, snittbetyg i relation till antal kontroverser, samt genom korrelationer mellan respektive ESG-metods betyg och mellan betygen och kontroverser, vilket sedan utvärderades med utgångspunkt i tidigare forskning och ekonomiska teorier. Resultat och slutsats: Studiens resultat visade att det traditionella sociala ESG-betyget saknar förmågan att representera företagens bristande ansvarstagande för hållbarhet. Betyget, som genererats från ny ESG-metodologi, indikerar brister hos företag och kan därför hävdas vara valitt utifrån en institutionell investerares perspektiv. Med det nya ESG-betyget som måttstock för validitet kan därför det traditionella ESG-betyget ifrågasättas då resultatet även visar ett negativt samband mellan metodernas betyg, vilket tyder på motsättningar. Examensarbetets bidrag: Studien understödjer tidigare forskning genom att undersöka ett traditionellt ESG-betygs förmåga att representera ett företags bristande ansvarstagande för hållbarhet. Bidraget sker dels genom en diskussion om varför sociala kontroverser kan användas som ett validitetsmått för den sociala komponenten av ESG-betyg, dels genom validitetstestet på två olika typer av ESG-betyg. Resultatet visar betygens förmåga att förmedla ansvarstagande för hållbarhet och därmed betygets användbarhet för institutionella investerare. Förslag till fortsatt forskning: Fortsatt forskning gällande ESG-betyg, tillhandahållna av värderingsinstitut, bör fokusera på att införa standard tillsammans med utredning av för- respektive nackdelar ett sådant införande medför och för vem. Ytterligare studier kan inkludera andra värderingsinstitut, fler tidsperioder samt alla ESG-betygets dimensioner. / Aim: Reliable ESG scores are essential for investors who want to evaluate the sustainability performance of companies. Researchers have questioned the validity of ESG scores, which have led to the origin of a new ESG methodology which uses controversies as a proxy for deficiency in accountability. A valid score should be able to reflect deficiency in companies accountability for sustainability since the deficiencies can lead to negative effects for companies. Controversies, which are the result of deficient accountability, are most frequent in the social dimension of ESG. The aim of this study was to test the validity of the social dimension of ESG scores issued by a rating institute by using social controversies as a validity measure and compare the scores with a new ESG methodology.  Method: ESG data was obtained partly from the database Refinitiv Eikon and partly from a group of researchers. In a cross-sectional study, with a hypothetical-deductive approach, data was analyzed using the statistical program SPSS. The research issues have been answered with descriptive statistics, average rating in relation to number of controversies and by correlations between each ESG-methods scores and between scores and controversies, which was then evaluated on the basis of previous research and economic theories. Result and conclusions:  The result shows that the traditional social ESG score lack the ability to represent deficient corporate accountability for sustainability. The rating, generated from the new ESG methodology, indicates companies’ shortcomings and can therefore be claimed to be valid from the perspective of an institutional investor. With the new ESG rating as a measure for validity, the traditional ESG score is questioned as the result also shows a negative relation between the scores of each ESG rating, which indicates disagreements. Contribution of the thesis: This study supports previous research by examining the ability of traditional ESG scores to represent deficiency in corporate accountability for sustainability. The contribution is made partly through a discussion of why social controversies can be used as a validity measure for the social component of ESG scores, and partly through the validity test on two different types of ESG scores. The result shows each score’s ability to represent responsibility for sustainability and thus the usefulness of the score for institutional investors. Suggestions for future research: Further research on ESG scores, provided by rating institutes, should focus on introducing standards together with an investigation of the advantages and disadvantages of such an introduction and for whom. Additional studies may include other rating institutes, more time periods and all the dimensions of the ESG score.

The aim of this thesis is to compare the concept of sin in the theologies of Ellen G. White and Leonardo Boff. Chapter 1 examines Ellen G. White's concept of sin. White's historical and theological backgrounds coupled with her use of the "great controversy" motif provide a better grasp of her understanding of sin. White defines sin as the transgression of God's Law. She views sin to comprise at least two dimensions, namely, the individual and the social. White regards these two aspects of sin to have equal significance. White's detailed treatment of the sanctuary teaching also highlights the two dimensions of sin. In Chapter 2 Boff' s idea of sin is investigated. Boff' s historical background, which exposed him to the poor, influenced his perception of sin. Boff's theological background together with his familiarity with Karl Marx's social analysis prompted Boff to define sin as the negation of God's love in a human history bedevilled by class conflict. Boff views sin to have the individual and social dimensions. Yet, in terms of importance, Boff believes that the social dimension of sin is more consequential than the individual one. In Chapter 3 White's and Boff s views on sin are compared. From this comparison it is evident that both White and Boff recognize the bipolarity of sin. Both seem to agree that christians should take an active role in correcting social evils because love for God is manifested by how we relate to our neighbor. Boff devotes less space to the individual aspect of sin than White. Chapter 4 shows that White's theological tradition has a lot to learn from Boff and his tradition and also vice versa. An awareness of the current priestly ministry of Christ evident in White's theology could help Boff to bring some balance to his stance on the social and the individual dimension of sin. Boff' s use of Marx's social analysis should also help Seventh-day Adventists, the inheritors of White's theology, not to interpret White's theology of sin only along individualistic lines while overlooking its social dimension. / Philosophy, Practical & Systematic Theology / D.Th. (Systematic Theology)

本研究旨在於觀察對話者之間的熟悉度對於外語學習者的語言影響。溝通互動性質的作業能提供語言學習者機會來對話；然而，很少有學者研究對話者之間的社會層面對於溝通互動的影響。在此研究中，實驗對象是一群台灣的高一生，程度介於全民英檢初級和中級之間，他們依彼此間熟悉程度的調查而分成19個熟悉組和不熟悉組，並進行三種不同性質的溝通作業，再分別計算negotiation for meaning，language-related episodes，和recasts的使用次數。量化分析的結果顯示對話者之間的熟悉度並沒有造成以上三種溝通特性的顯著性差異，唯有在作業類型中有顯著性差異。但質性研究發現由於權力關係帶來的張力，對話者間的熟悉度會因著面子的考量而造成互動模式的些微差異，對於學習者的情意層面、投入程度和溝通策略的使用產生一定的影響。此結果將對於語言課室中配對練習有重要的教學啟示。 / The purpose of this paper is to observe how the interlocutors' familiarity influences the language produced by EFL (English as a foreign language) students. It is widely argued that communicative language tasks may provide learners with opportunities to manipulate and modify their language productions, which in turn helps learners develop their target language. However, few studies concern the social dimension of interlocutors in task-based interactions. In this study, some senior high school English learners in Taiwan were divided into 19 familiar and 19 unfamiliar pairs. Every dyad was engaged in the picture differences task, the describe-and-draw task, and the discussion task. Negotiation for meaning, language-related episodes, and recasts viewed as crucial to second language acquisition (SLA) were interactional features used for quantitative analysis. The results showed that interlocutor’s familiarity had no significant effect; only in task types did the researcher find discernable differences. Opposed to such negative results, the qualitative analyses showed a divergence of interactional patterns due to the face issue resulting from social dynamics. Learners’ interloctutors’ familiarity, which may impact learners’ affective domain and conversational strategy use, may bring some pedagogical implications for pair work in second language classroom teaching.

Na primeira metade de século XX, tanto os empiristas lógicos quanto os racionalistas popperianos sustentaram que os juízos científicos corretos derivavam de sua conformação a certas regras: indutivas, dedutivas, hipotético-dedutivas ou formalizáveis segundo o cálculo de probabilidades. No entanto, após a emergência de novos trabalhos, como os de Thomas Kuhn, houve um amplo desenvolvimento de abordagens que analisam a inferência científica com base em valores, em vez de regras estabelecidas a priori. A estratégia proposta por Kuhn considera a prática científica e sua história um elemento importante para uma compreensão adequada da racionalidade da ciência. Sua abordagem envolve a consideração de valores cognitivos, tais como fecundidade, consistência e escopo de teorias. Ampliando essa abordagem, estudos mais recentes – a partir da década de 90 e com grande efervescência nos últimos anos – defendem a tese de que o conhecimento científico, além de um produto da atividade social, possui ele mesmo uma dimensão social intrínseca. Poderíamos perguntar, então, em que medida valores não cognitivos, tais como valores morais e sociais, moldam a prática científica; e como esses valores poderiam exercer um papel legítimo ou mesmo contribuir para a produção de conhecimento. Essas questões envolvem o problema, bastante expressivo atualmente (cf. Longino, 2015), sobre a chamada “dimensão social do conhecimento científico”. Neste trabalho, abordo o referido problema no que tange à relação entre valores e atividade científica, utilizando-me, para a construção do artigo aqui presente, a abordagem do filósofo da ciência Hugh Lacey e aplicando-a a um contexto específico: as possibilidades de uso produtivo dos chamados Campos Sulinos. / In the first half of the XXth century, both logical empiricists and popperian rationalists sustained that correct scientific judgements derived from the conformation to certain rules: inductive, deductive, hypothetical-deductive or formalizable according to the calculation of probabilities. However, mainly because of Thomas Kuhn’s works, there was an extensive development of approaches that analyze the scientific inference based on values, rather than on a priori established rules. The proposal of Kuhn considers the scientific practice and history as elements of relevance to the comprehension of science’s rationality. His approach considers cognitive values, such as fecundity, consistence, and scope of theories. Expanding this approach, recent studies – starting in the 90s and with great effervescence in recent years – defend the thesis that scientific knowledge, besides being a product of social activity, features an intrinsic social dimension. We could ask, in what measure noncognitive values, such as moral and social values, shape the scientific practice; and how these values could exercise a legitimate role, or even contribute to the production of knowledge. These questions involve the currently quite significant (cf. Longino, 2015) problem called “social dimension of the scientific knowledge”. In this work, I approach the mentioned question regarding the relation between values and the scientific activity, using the approach of the philosopher of science Hugh Lacey, and applying it to a specific background: the possibilities of the productive use of the south Brazilian native grasslands, know Campos Sulinos.

El siguiente trabajo de investigación tiene como objetivo demostrar la relación entre el Brand experience y la satisfacción de consumo en bares temáticos de Lima. Para realizar este estudio se utilizaron herramientas cualitativas y cuantitativas con una muestra de 270 personas que viven en Lima y están en el rango de 25 a 30 años. A través de correlaciones bivariadas, se demostró que si hay una relación positiva entre las variables mencionadas. Dicha investigación es importante analizar puesto que, al conocer la importancia del Brand experience, este puede ayudar a las marcas a obtener valor agregado que les permita diferenciarlas de sus competidores. / The purpose of the following research work is to show the relationship between the Brand experience and consumption satisfaction in thematic bars in Lima. To carry out this study, qualitative and quantitative tools were used, with a sample of 270 people who live in Lima and are in the range of 25 to 30 years. Through the bivariate correlations, it was shown that there is a positive relationship between the variables. Brand experiece can help brands to obtain an added value that allows them to differentiate them from their competitors. / Trabajo de investigación

Made available in DSpace on 2010-04-20T20:48:41Z (GMT). No. of bitstreams: 3 47676.pdf.jpg: 17400 bytes, checksum: 74210bd672a89b8048b27dc0d1558391 (MD5) 47676.pdf: 3897244 bytes, checksum: 0fda08374b231775174ec871e0a5da8a (MD5) 47676.pdf.txt: 538331 bytes, checksum: 89400cf0b6569f2aba384e4920b0653b (MD5) Previous issue date: 2005-09-28T00:00:00Z / The concept of sustainable tourism underwent a series of transformations until it came to the present proposal that all kinds of tourism may have sustainability as an objective. The subject of the present survey is the kind of hotel business known as resorts, which has been traditionally viewed as socially unsustainable. And its objective is to explore the ways in which this segment of the hotel industry has been responding to the new, wider concept of sustainable tourism. To achieve this objective, a two-dimensional survey was carried out. The first one provided a framework to assess the understanding of the concept of sustainable tourism by the beach resorts in Brasil. It also explored the ways in which this concept has been operationalized by those resorts management. The second dimension of the survey further explored these issues in a group of resorts located in the northern coast of Bahia (Praia do Forte Ecoresort and Costa do Sauípe Complex) as well the perception of their impact by the local communities. The results show that the resorts have a good understanding of the concept of sustainable tourism but they have difficulties operationalizing it. In addition to a lack of information and support, the resorts do not have management tools to promote sustainability, although it is a part of the strategic policies of all of them. Therefore, the survey evidenced a wide gap between speech and practice concerning tourism sustainability. Although the resorts are interested in integrating the local communities into their businesses, their actions are typically punctual and assistencialist resulting in small – if any – positive changes in the living conditions of the local communities. As is common in other industries, the resorts’ involvement with sustainability is separated from the business operations and, in spite of their concern, the results for the social aspect of sustainability are insignificant. The case studies showed that the results achieved by the Praia do Forte Ecoresort are the closest to the aspirations of the communities that search their development through tourism. In spite of some significant initiatives by the Costa do Sauípe Complex, up to these days, its performance can not be considered successful in terms of the social dimension of sustainability. The survey identified some variables that seem to affect the results of the resorts’ incentives to promote the social dimension of sustainability in the communities where they are located. / O conceito de turismo sustentável passou por uma série de transformações até chegar à proposta atual em que se crê que todo tipo de empreendimento pode ter como objetivo a sustentabilidade. Os empreendimentos hoteleiros conhecidos como resorts – vistos, tradicionalmente, como uma forma de hospedagem insustentável do ponto de vista social - foram escolhidos como objeto desta pesquisa que tem como objetivo explorar como este segmento da indústria hoteleira vêm respondendo à nova proposta inclusiva do conceito de turismo sustentável. Para tanto, foi realizada uma pesquisa em duas dimensões. A primeira buscou fornecer um panorama geral sobre o entendimento do conceito de turismo sustentável e a forma como este conceito vêm sendo operacionalizado pelos resorts de praia do Brasil. Explorou, ainda, as formas como este conceito vêm sendo operacionalizado pelos resorts. A segunda dimensão da pesquisa buscou aprofundar essas questões num grupo de resorts localizados no litoral norte da Bahia – Praia do Forte Ecoresort e Complexo Costa do Sauípe – bem como verificar os impactos percebidos pelas comunidades locais. Os resultados demonstram que os resorts têm uma boa noção do conceito de turismo sustentável, mas apresentam dificuldades na operacionalização do mesmo. Além da falta de informação e apoio, os resorts não possuem instrumentos gerenciais que incentivem a busca da sustentabilidade, apesar desta questão estar presente nas diretrizes estratégicas de todos eles. Sendo assim, a pesquisa demonstrou uma grande distância entre o discurso e a prática na busca pelo turismo sustentável. Percebe-se que os resorts, apesar de interessados em incluir as comunidades no empreendimento, praticam de maneira mais freqüente ações pontuais e assistencialistas que resultam em pouca – ou nenhuma – mudança positiva nas condições de bem-estar das comunidades. Assim, como é comum acontecer em outros setores, o envolvimento dos resorts com a sustentabilidade se dá de forma separada dos negócios o que faz com que as iniciativas - a despeito da preocupação de muitos empreendimentos– apresentem resultados marginais na dimensão social da sustentabilidade. Nos estudos de caso, identificou-se que o Praia do Forte Ecoresort apresenta resultados mais próximos daqueles desejados pelas comunidades que contam com o turismo para alcançar o desenvolvimento. Apesar de algumas iniciativas significativas do Complexo Costa do Sauípe este, até o momento, não apresenta uma atuação que possa ser caracterizada como bem sucedida no que se refere à dimensão social da sustentabilidade.

The aim of this thesis is to compare the concept of sin in the theologies of Ellen G. White and Leonardo Boff. Chapter 1 examines Ellen G. White's concept of sin. White's historical and theological backgrounds coupled with her use of the "great controversy" motif provide a better grasp of her understanding of sin. White defines sin as the transgression of God's Law. She views sin to comprise at least two dimensions, namely, the individual and the social. White regards these two aspects of sin to have equal significance. White's detailed treatment of the sanctuary teaching also highlights the two dimensions of sin. In Chapter 2 Boff' s idea of sin is investigated. Boff' s historical background, which exposed him to the poor, influenced his perception of sin. Boff's theological background together with his familiarity with Karl Marx's social analysis prompted Boff to define sin as the negation of God's love in a human history bedevilled by class conflict. Boff views sin to have the individual and social dimensions. Yet, in terms of importance, Boff believes that the social dimension of sin is more consequential than the individual one. In Chapter 3 White's and Boff s views on sin are compared. From this comparison it is evident that both White and Boff recognize the bipolarity of sin. Both seem to agree that christians should take an active role in correcting social evils because love for God is manifested by how we relate to our neighbor. Boff devotes less space to the individual aspect of sin than White. Chapter 4 shows that White's theological tradition has a lot to learn from Boff and his tradition and also vice versa. An awareness of the current priestly ministry of Christ evident in White's theology could help Boff to bring some balance to his stance on the social and the individual dimension of sin. Boff' s use of Marx's social analysis should also help Seventh-day Adventists, the inheritors of White's theology, not to interpret White's theology of sin only along individualistic lines while overlooking its social dimension. / Philosophy, Practical and Systematic Theology / D.Th. (Systematic Theology)