Os desmatamentos ocorridos no Brasil ampliaram a percepção da sociedade quanto aos problemas ambientais deles advindos. Em virtude dessa conscientiação, as empresas madereiras têm enfrentado o desafio de demonstrar aos consumidores como vêm reduzindo os impactos socioambientais de suas operações. Como meio de marketing, muitas empresas fornecedoras de madeira certificada divulgam serem praticantes da responsabilidade socioambiental. O objetivo deste trabalho é a análise dos indicadores da certificação florestal do tipo plantação do Forest Stewardship Council (FSC), utilizados no Brasil para verificar as possibilidades de certificação florestal na atenuação dos impactos sociais e ambientais do setor madeireiro. Foi realizada uma leitura prévia de indicadores de diferentes sistemas de certificação florestal de plantações. Cento e dezessete indicadores do sistema de certificação de plantação FSC foram selecionados por serem considerados mais relevantes. Esses indicadores foram enviados em forma de um questionário para 244 atores sociais envolvidos na certificação. Cada ator social deveria atribuir a cada indicador uma nota de um a dez. Caso não soubesse de sua importância, deveria assinalar a coluna não sabe. Vinte e duas pessoas responderam ao questionário. Os atores sociais foram divididos em dois grupos: 10 atores sociais diretamente ligados à certificação florestal e indiretamente 12 ligados a certificação florestal. Os indicadores foram enfocados em 4 grupos: legal e administrativo; trabalhador florestal; comunidade do entorno da unidade de manejo florestal; e ambiental. Foi realizada uma análise separada para cada grupo social. Duas empresas do setor florestal foram avaliadas, na forma de estudo de casos, para averiguação de como as empresas com certificação florestal de plantação vêm implantando seus programas de responsabilidade social. Foi verificado que os atores sociais ligados diretamente à certificação florestal valorizam os indicadores com enfoque legal e administrativo e os com enfoque no trabalhador florestal. Os atores ligados indiretamente à certificação florestal valorizam os indicadores com enfoque legal e administrativo, com enfoque na comunidade e com enfoque ambiental. Os estudos de caso indicaram que a certificação de manejo florestal trouxe avanços em relação à mitigação dos impactos das operações florestais sobre o meio ambiente, trabalhadores florestais e a comunidade local. / The deforestations done in Brazil have amplified the perception of society to environmental problems and their results. Because of this awareness, the firms in the lumber sector have been challenged to show the consumers how they have been reducing the social and environmental impacts in their activities. As a form of marketing, many firms, which furnish certified wood, advertise that they are firms that practice social and environmental responsibility. The objective of this dissertation is the analysis of the indicators of the system for forest certification, model plantation forests, of the Forest Stewardship Council (FSC) used in Brazil; to verify the possibilities of forest certification in the attenuation of the social and environmental impacts in the lumbering sector. A prior reading of the different systems of indicators used for forest certification plantations was done. One hundred and seventeen indicators of the system for the certification of forests of the FSC were selected as being the most relevant. These indicators were sent, in the form of a questionnaire, to 244 stakeholders involved in certification. Each stakeholder was to attribute a note from 1 to 10 for each indicator. In the event that he was not certain of its importance, he would mark the column "Don't know". Twenty two persons responded to the questionnaire. The stakeholders were divided into two groups: 10 stakeholders directly connected to forest certification and 12 indirectly connected to forest certification. The indicators were divided into 4 groups: legal and administrative subjects, forest workers, the community living in the areas surrounding the forest management projects, and environment subjects. A separate analysis was done for each social group. Two firms, active in the forestry section, were evaluated, in a form of case studies, to see how firms with the forest certification of plantation are implanting their programs of social responsibility. It was verified that the stakeholders directly connected with forest certification valorize the indicators for legal and administrative aspects and forest workers. Those indirectly involved with forest certification valorize the legal and administrative approaches, the communities, and ecological aspects. The case studies indicate that the certification of forest management brought improvements in relation to the mitigation of the impacts of the forest operations on the environment, forest workers, and the local communities.

Os desmatamentos ocorridos no Brasil ampliaram a percepção da sociedade quanto aos problemas ambientais deles advindos. Em virtude dessa conscientiação, as empresas madereiras têm enfrentado o desafio de demonstrar aos consumidores como vêm reduzindo os impactos socioambientais de suas operações. Como meio de marketing, muitas empresas fornecedoras de madeira certificada divulgam serem praticantes da responsabilidade socioambiental. O objetivo deste trabalho é a análise dos indicadores da certificação florestal do tipo plantação do Forest Stewardship Council (FSC), utilizados no Brasil para verificar as possibilidades de certificação florestal na atenuação dos impactos sociais e ambientais do setor madeireiro. Foi realizada uma leitura prévia de indicadores de diferentes sistemas de certificação florestal de plantações. Cento e dezessete indicadores do sistema de certificação de plantação FSC foram selecionados por serem considerados mais relevantes. Esses indicadores foram enviados em forma de um questionário para 244 atores sociais envolvidos na certificação. Cada ator social deveria atribuir a cada indicador uma nota de um a dez. Caso não soubesse de sua importância, deveria assinalar a coluna não sabe. Vinte e duas pessoas responderam ao questionário. Os atores sociais foram divididos em dois grupos: 10 atores sociais diretamente ligados à certificação florestal e indiretamente 12 ligados a certificação florestal. Os indicadores foram enfocados em 4 grupos: legal e administrativo; trabalhador florestal; comunidade do entorno da unidade de manejo florestal; e ambiental. Foi realizada uma análise separada para cada grupo social. Duas empresas do setor florestal foram avaliadas, na forma de estudo de casos, para averiguação de como as empresas com certificação florestal de plantação vêm implantando seus programas de responsabilidade social. Foi verificado que os atores sociais ligados diretamente à certificação florestal valorizam os indicadores com enfoque legal e administrativo e os com enfoque no trabalhador florestal. Os atores ligados indiretamente à certificação florestal valorizam os indicadores com enfoque legal e administrativo, com enfoque na comunidade e com enfoque ambiental. Os estudos de caso indicaram que a certificação de manejo florestal trouxe avanços em relação à mitigação dos impactos das operações florestais sobre o meio ambiente, trabalhadores florestais e a comunidade local. / The deforestations done in Brazil have amplified the perception of society to environmental problems and their results. Because of this awareness, the firms in the lumber sector have been challenged to show the consumers how they have been reducing the social and environmental impacts in their activities. As a form of marketing, many firms, which furnish certified wood, advertise that they are firms that practice social and environmental responsibility. The objective of this dissertation is the analysis of the indicators of the system for forest certification, model plantation forests, of the Forest Stewardship Council (FSC) used in Brazil; to verify the possibilities of forest certification in the attenuation of the social and environmental impacts in the lumbering sector. A prior reading of the different systems of indicators used for forest certification plantations was done. One hundred and seventeen indicators of the system for the certification of forests of the FSC were selected as being the most relevant. These indicators were sent, in the form of a questionnaire, to 244 stakeholders involved in certification. Each stakeholder was to attribute a note from 1 to 10 for each indicator. In the event that he was not certain of its importance, he would mark the column "Don't know". Twenty two persons responded to the questionnaire. The stakeholders were divided into two groups: 10 stakeholders directly connected to forest certification and 12 indirectly connected to forest certification. The indicators were divided into 4 groups: legal and administrative subjects, forest workers, the community living in the areas surrounding the forest management projects, and environment subjects. A separate analysis was done for each social group. Two firms, active in the forestry section, were evaluated, in a form of case studies, to see how firms with the forest certification of plantation are implanting their programs of social responsibility. It was verified that the stakeholders directly connected with forest certification valorize the indicators for legal and administrative aspects and forest workers. Those indirectly involved with forest certification valorize the legal and administrative approaches, the communities, and ecological aspects. The case studies indicate that the certification of forest management brought improvements in relation to the mitigation of the impacts of the forest operations on the environment, forest workers, and the local communities.

A aprovação da norma contábil IAS 41- Agriculture em 2001 trouxe uma série de desafios nas práticas contábeis das empresas, sendo a principal delas o reconhecimento de ganhos/perdas durante o crescimento biológico de um ativo e a mensuração destes ganhos/perdas pelo valor justo. Toda forma de reconhecimento e mensuração apresenta relação com o modelo de negócios da empresa e irá afetar o relacionamento entre os envolvidos neste contexto e a forma como os usuários da informação contábil avaliam a gestão dos recursos investidos na entidade, que é o stewardship. Desta forma o objetivo deste trabalho foi discutir quais e como os fatores internos e externos presentes no contexto social das organizações, contribuíram para que a informação contábil a valor justo atingisse o objetivo de stewardship. Para isto foi realizado um estudo etnográfico por meio de entrevistas direcionadas aos responsáveis pela informação contábil em onze empresas de diferentes segmentos do agronegócio. O modelo de analise primeiramente se ateve ao entendimento do Modelo de Mensuração dos ativos biológicos dentro destas empresas, e como esta informação é utilizada para fins de stewardship. Em três empresas, a informação contábil referente ao ativo biológico é utilizada para fins de avaliação de performance global e do gestor e para o relacionamento com o credor, que constituem elementos para a proxy do stewardship. O processo de mudança nestas empresas, analisado conforme modelo desenvolvido por Miller (1991) se deu primeiramente pela Problematização ocorrida no contexto social destas empresas, em que seu modelo de negócios tem a madeira como produto final, bem como no modelo de gestão que visa em primeiro lugar o retorno do capital investido, mensurado pela valorização da floresta ao longo dos anos. Os atores que agem para que isto se torne numa mudança efetiva, denominados de Comunidades Epistêmicas, são os acionistas e os credores destas empresas. Os acionistas que são fundos de investimentos têm que apresentar aos seus cotistas a valorização destes investimentos, e o credor (em uma das empresas) vincula a garantia dos empréstimos ao valor da floresta. Também atua neste processo de uma forma mais distante (Ação à Distância) a cultura dos fundos de investimentos, em que a gestora florestal é responsável pela formação e venda de novas áreas florestais, bem como a legislação específica da constituição destes fundos. Nas outras empresas, além de o ativo biológico ser um insumo de produção no modelo de negócios na maioria dos casos analisados, o modelo de gestão é baseado na eficiência operacional. Desta forma, a mensuração a ser utilizada deve ser relacionada tanto ao modelo de negócios como ao modelo de gestão da empresa, que são fatores que revelam como os ativos estão sendo geridos, e isto influencia na perspectiva de geração de caixa do negócio. Apesar da obrigatoriedade que uma norma contábil impõe, a prática contábil segue suas próprias leis no âmbito social que operam as empresas, e qualquer alteração imposta passa por um extenso processo de problematização antes de esta norma ser socialmente aceita. / The adoption of IAS 41- Agriculture in 2001 brought a lot of challenges to companies´ the accounting practices, and the most important is the recognition of gains / losses during the biological growth of an asset and the measurement of these gains / losses at fair value. All forms of recognition and measurement are correlated with the company\'s business model and will affect the relationship between those involved in this context, and how the users of accounting information assess the management of resources invested in the entity, i.e. the stewardship. Therefore, the aim of this study was to discuss what and how internal and external factors in the social context of organizations, contributed to the accounting fair value to reach stewardship´s purpose. The ethnographic study has been conducted through interviews directed to the responsible of accounting information in eleven companies from agribusiness´ different segments. The analysis model first adhered to the understanding of \"Measurement Model\" of biological assets within these companies, and how this information is used for stewardship purposes. In three companies the information of biological assets is used for evaluate both, the companies\' performance and management´s performance, and for relationship with lender, which are elements for proxy of stewardship. The change in these companies, analyzed according to Miller (1991) starts by Problematization occurred in the social context of these companies, in which the forest is an output in its business model, as well as the purpose of management´s model is firstly the return on capital invested, measured by the appreciation of the forest over the years. The actors who work in order to transform this in an effective change, called Epistemic Communities, are the shareholders and the debtholder of these companies. Shareholders, which are Investment Funds, have to present to its investors with the appreciation of these investments, as well as the debtholder (in one of the companies) that ensure the debt with the forest value. Also in this process, working in action at distance: the culture of investment funds, in which forest management is responsible to develop and sale new forest areas as well as the specific legislation of the constitution of these funds. In other companies, besides the fact that biological assets are an input in the business model in most cases, the management model is based on the operational efficiency. Thus, the accounting measurement should be related to both the business model and the company\'s management model, which are factors that reveal how the assets are being managed, and influences in the perspective of business cash flow. Despite the obligation that an accounting standard imposes, the accounting practice follows its own laws in the social context of each company, and any changes imposed undergoes an extensive problematization process before this standard is socially accepted.

IASB och FASB utkom i maj 2014 med IFRS 15, en ny redovisningsstandard för intäktsredovisning. IFRS 15 kommer att ersätta de nuvarande standarderna för intäktsredovisning, IAS 18 och IAS 11. Tillämpningen av IFRS 15 kan resultera i mer eller mindre omfattande förändringar av intäktsredovisningen. Intäktsredovisning och effekten som följer av att tillämpa olika standarder och redovisningsprinciper har länge varit föremål för diskussion. Diskussionen bottnar i olika synsätt gällande när recognition av intäkter skall ske, det vill säga vilka rekvisit som skall föreligga för att en intäkt skall tas upp i resultaträkningen/rapport över totalresultat.I denna uppsats tillämpas rekvisitet för intäktsredovisning i enlighet med IFRS 15 och IAS 11 för att belysa effekten i resultaträkningen när respektive rekvisit tillämpas i samband med entreprenaduppdrag. Effekten av de olika rekvisiten för intäktsredovisningen av entreprenader, analyseras genom att tillämpa en modell som belyser olika informationsvärden som uppstår till följd av att rekvisiten tillämpas.Finansiella rapporter syftar till att delge information till intressenter. Vilka rekvisit som underbygger intäktsredovisningen har en nära koppling till informationsvärdet som erhålls. Olika intressenter efterfrågar olika informationsvärden i de finansiella rapporterna. I vissa fall premieras aktualitet och relevans, i andra fall tillförlitlighet. I denna uppsats analyseras två intressentperspektiv kopplat till det informationsvärde som tillämpningen av IAS 11 respektive IFRS 15 resulterar i. Decision-usefulness och stewardship utgör de primära intressentperspektiven som analyseras i denna studie.Syftet med denna studie är således att genom tillämpning av IAS 11 och IFRS 15, analysera konsekvenserna vid respektive tillämpning avseende intäktsredovisning av entreprenader. Vidare utvecklas en förklaringsmodell, underbygg med litteratur inom ämnesområdet, som konsekvent tillämpas för att analysera informationsvärdet som tillämpningen av respektive standard ger upphov till. Studien visar att tillämpningen av de olika rekvisiten kan ge upphov till information som tilltalar olika intressenter utifrån deras informationsbehov. Tillämpningen av IFRS 15 ledde i större utsträckning till varierande informationsvärden än tillämpningen av IAS 11. I studien framkommer även att rekvisiten för intäktsredovisning kan ge upphov till olika effekter i resultaträkningen. / In May 2014 the IASB and the FASB published IFRS 15, a new accounting standard for revenue recognition. IFRS 15 will replace the current standards on revenue recognition, IAS 18 and IAS 11. The application of IFRS 15 may result in more or less extensive changes in revenue recognition. Revenue recognition and the effect resulting from the application of different standards and policies has long been a subject of discussion. The discussion stems from the different views regarding when the recognition of revenue take place, i.e. the necessary prerequisites which must exist for income to be included in the income statement/statement of comprehensive income. In this paper the necessary prerequisite for revenue recognition is applied in accordance with IFRS 15 and IAS 11 in order to highlight the effect in the income statement when the respective necessary prerequisites is applied in the context of construction contracts. The effect of the various necessary prerequisites for revenue recognition of construction contracts is analyzed by applying a model that illustrates the different information values arising from the application of the necessary prerequisites. Financial reports are designed to communicate information to stakeholders. The necessary prerequisites that underpin revenue recognition have a close connection to the information value that is obtained. Different stakeholders demand different information values in the financial statements. In some cases timeliness and relevance is rewarded, in other cases reliability. In this paper a stakeholder perspective is illustrated which is linked to the information value that the application of IAS 11 and IFRS 15 results in. Decision-usefulness and stewardship are the primary stakeholder perspectives that are analyzed in this study. The purpose of this study is to analyze the consequences on revenue recognition by applying IAS 11 and IFRS 15 on construction contracts. The information value resulting from the application of the standards is analyzed through an explanatory model with basis in the subject area. The findings shows that the application of the various necessary prerequisites can lead to information that appeals to different stakeholders based on their information needs. The application of IFRS 15 led in larger extent to various information values than the application of IAS 11. The findings also show that the necessary prerequisites for revenue recognition may give rise to different effects on the income statement. This paper is written in Swedish

Project (D. Min.)--Iliff School of Theology, 2006. / Includes bibliographical references (leaves [161-166]).

La résistance bactérienne aux antibiotiques est un problème de santé publique mondial principalement lié à un mésusage des antibiotiques (surconsommation et prescription inadéquate).Pour lutter contre cette menace, des recommandations diffusées par les sociétés savantes et des plans d’action ont été mis en place. Même si ils sont nécessaires, ils ne sont pas suffisants pour assurer une amélioration significative de l’usage des antibiotiques. Un fort taux de non-conformité de la prescription antibiotique au regard des recommandations est observé dans les établissements de santé (ES). La mise en place de programmes volontaristes de bon usage antibiotique au sein de chaque ES s’avère essentiel pour améliorer l’usage des antibiotiques : une action sur les comportements des prescripteurs est indispensable, par le biais de différentes stratégies. Qu’elles soient persuasives ou restrictives, celles-ci ont toutes montré leur efficacité, sans entraîner d’effets cliniques néfastes pour les patients (pas d’augmentation de la mortalité ni de la durée de séjour), tout en permettant une réduction des coûts liés aux anti-infectieux.Par le biais de nos travaux, nous avons cherché à étudier le bon usage antibiotique en milieu hospitalier, à l’échelle de différents types d’ES (hôpital local, centre hospitalier régional universitaire, cohorte de 259 ES), et en évaluant l’impact de recommandations nationales ou de programmes et de guides locaux. Ces travaux nous ont permis de constater que la diffusion de recommandations nationales pouvait permettre de réduire les consommations de carbapénèmes, et qu’un programme mené dans un hôpital local pouvait être très efficace pour réduire les consommations de fluoroquinolones, mais également la résistance bactérienne à plus long terme. Des audits ciblés sur la prescription des aminosides et l’antibioprophylaxie chirurgicale ont permis de mettre en évidence des non-conformités récurrentes orientant sur des actions d’amélioration ciblées à mener.En conclusion, ce travail souligne l’importance des programmes de bon usage antibiotique au sein de chaque ES, quel que soit le type et le nombre de lits. En effet, ces programmes venant en appui aux recommandations ont démontré leur efficacité pour réduire les consommations et améliorer la qualité des prescriptions antibiotiques, grâce à leur impact positif sur les comportements des prescripteurs. / Bacterial resistance to antibiotics is a worldwide public health issue which is mainly linked to antibiotic misuse (overconsumption and inappropriate prescription).To fight this threat, recommendations from learned societies and national action plans have been set up. Even if they are necessary, they are not sufficient to provide a significant improvement in the antibiotic use. A high rate of non-compliance with the recommendations is observed among healthcare facilities (HCFs). The setting up of proactive antimicrobial stewardship programs (ASP) among every HCF is essential to improve antibiotic use: an action on prescribers’ behavior is necessary, by using various strategies. These strategies, however persuasive or restrictive, have been shown to be effective, with no clinical negative effects for the patients (no increase in mortality and in length of stay), while reducing anti-infective costs.With this work, we aimed to study the appropriateness of antibiotic use in hospitals, at different HCFs levels (local hospital, university hospital, 259 French HCFs cohort), by assessing the impact of national recommendations or local ASP and guidelines. These studies showed that national recommendations could lead to a reduction in carbapenem consumptions, and that an ASP conducted in a local hospital could be very effective to reduce fluoroquinolones consumptions, and bacterial resistance at a longer term. Targeted audits on aminoglycosides prescription and on surgical antibioprophylaxis have permitted to highlight recurrent non-compliances, guiding improvement measures to set up.In conclusion, this work supports the weight of ASPs among each HCF, whatever type and size. Indeed, these ASPs, set up in support of the national recommendations, have demonstrated their effectiveness in reducing antibiotic consumptions and improving prescription appropriateness, by their positive impact on prescribers’ behaviors.

Submitted by Izabel Franco (izabel-franco@ufscar.br) on 2016-10-10T13:48:47Z No. of bitstreams: 1 DissMSB.pdf: 3247535 bytes, checksum: 290b16ef94ab73bae12707f875421060 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-20T19:47:01Z (GMT) No. of bitstreams: 1 DissMSB.pdf: 3247535 bytes, checksum: 290b16ef94ab73bae12707f875421060 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-20T19:47:07Z (GMT) No. of bitstreams: 1 DissMSB.pdf: 3247535 bytes, checksum: 290b16ef94ab73bae12707f875421060 (MD5) / Made available in DSpace on 2016-10-20T19:47:12Z (GMT). No. of bitstreams: 1 DissMSB.pdf: 3247535 bytes, checksum: 290b16ef94ab73bae12707f875421060 (MD5) Previous issue date: 2016-01-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / In recent decades, the intensification of environmental concern generated by human activities is causing reflexes in various sectors of society. In this context the market started to demand information and guarantees about the forest products. One of the tools developed for this purpose is the forest certification, represented in Brazil mainly by the Forest Stewardship Council (FSC). In addition to attest the management system, the forest certification requires compliance with the laws in force in the country and of social, economic and environmental more restrictive criteria. For certification and maintenance of the certificate, it is required that all non-compliances with requirements of the standards are treated in the sense of being corrected by avoiding their recurrence. Thus, this study aims to analyze the future changes arising from the integration of International Generic Indicators (IGIs), taking into account the difficulties encountered for compliance with the current standard in the process of FSC certification audits in the context of forest plantations in Brazil. To this end, were obtained data and information from forest management certification audits in the last five years. The results obtained indicate that organizations have a higher difficulty to meet the Principles 4, 6, 7 and 8, strictly linked to the social aspects, such worker’s rights and community relations, environmental impacts, and social and environmental monitoring. The changes arising from the IGIs are mainly related to the new concepts and approaches that impact directly in social areas, environmental impact assessment/monitoring, and management of the forest management. Analyses intend to contribute and support decision-making by the forest sector, and assist in the process of recertification and certification processes of new organizations / Nas últimas décadas, a intensificação da preocupação ambiental gerada pelas atividades humanas vem causando reflexos em vários setores da sociedade. Neste contexto o mercado passou a exigir informações e garantias sobre os produtos florestais. Um dos instrumentos desenvolvidos para tal fim é a certificação florestal, representada no Brasil principalmente pelo Forest Stewardship Council (FSC). Além de atestar o sistema de manejo, a certificação florestal exige o cumprimento das legislações vigentes no país e de critérios sociais, econômicos e ambientais mais restritivos. Para a certificação e manutenção do certificado, é exigido que todas as não conformidades com requisitos das normas sejam tratadas no sentido de serem corrigidas evitando sua recorrência. Desta forma, este trabalho tem como objetivo analisar as futuras mudanças advindas da inserção dos Indicadores Genéricos Internacionais (IGIs), levando em consideração as dificuldades encontradas para cumprimento do padrão atual nos processos de auditorias de certificação FSC no contexto das plantações florestais no Brasil. Para tanto, foram obtidos dados e informações das auditorias de certificação de manejo florestal nos últimos cinco anos. Os resultados obtidos indicam que as organizações apresentam maior dificuldade para cumprir os Princípios 4, 6, 7 e 8, estritamente ligados à aspectos sociais, como direito dos trabalhadores e relações com a comunidade, aos impactos ambientais, e monitoramento social e ambiental. As alterações advindas dos IGIs estão principalmente relacionadas a novos conceitos e abordagens que impactam diretamente nas áreas sociais, avaliação de impacto ambiental/monitoramento, e gestão do manejo. As análises realizadas se propõem a contribuir e subsidiar as tomadas de decisão pelo setor florestal, e auxiliar nos processos de recertificação e em processos de certificação de novas organizações.

This Master thesis examines the role of resident empowerment in rural nature tourism in shaping the relations between how residents engage with local places and local nature stewardship in Plouguerneau, France. Through a conceptual framework that includes the concepts of empowerment, place attachment, care for nature, and nature stewardship, the study models the effect of place attachment and care for nature on resident stewardship attitudes and how resident empowerment in tourism mediates this relationship. The theoretical underpinnings of social exchange theory (SET) and nature’s contributions to people (NCP) theory are employed to provide a comprehensive understanding of these relationships. The study employs a mixed-method approach, including online and door-to-door surveying. To analyze the results, partial least square structural equation modeling (PLS-SEM) was used. The findings suggest that place attachment is not a significant predictor of empowerment through tourism or nature stewardship as only place identity was predicting political empowerment and environmental citizenship. This finding challenges the assumption that strong place attachment necessarily leads to empowerment from tourism and nature stewardship. Therefore, it highlights the need for a more nuanced understanding of the factors that motivate residents to engage in environmentally responsible behaviors. The results also show that care for nature is significantly predicting both empowerment from tourism and nature stewardship. Furthermore, the study reveals that tourism can be a powerful tool for empowering local communities and enhancing their sense of responsibility towards the environment. Specifically, the findings suggest that involving residents in tourism decision-making processes can promote their engagement in environmental citizenship. Overall, this thesis contributes to our understanding of how tourism can contribute to local nature stewardship in rural communities by empowering residents to take an active role in caring for their natural environment.

Bakgrund: Ersättning till verkställande direktörer är ett ämne som blossar upp i samhällsdebatten med jämna mellanrum, speciellt vid skandaler där en VD:s agerande går att ifrågasätta. Trots att rörlig ersättning funnits i mer än 130 år i Sverige och ämnet uppmärksammas i dagstidningar, finns det begränsad forskning kring ämnet.  Syfte: Att få en fördjupad förståelse för hur fastighetsbolag i Sverige, med ett högt börsvärde, ersätter sina verkställande direktörer med rörlig ersättning. Vidare att se hur dessa företag utformar sina ersättningsprogram samt skapa en förståelse för varför det finns incitament för rörlig ersättning. Studien syftar även till att ge en förståelse för hur den svenska bolagsstyrningen är uppbyggd samt tillföra kunskap avseende normbildningen av ersättning till VD.  Referensram: Avsnittet inleds med en redogörelse kring svensk bolagsstyrning samt normbildningen avseende ersättning. Vidare görs en fördjupad redogörelse kring ersättning för verkställande direktörer och ersättningsprogram. Avsnittet följer av en presentation av agentteorin som sedan sätts i ett svenskt perspektiv. Slutligen avslutas avsnittet med en redogörelse av två perspektiv på redovisning samt redovisning av värdeförändringar i förvaltningsfastigheter.  Metod: Undersökningen bygger på en metodkombination där både kvalitativa samt kvantitativa metoder använts. Årsredovisningar har varit underlag för insamling av data varvid en dokumentärstudie utförts med en sekventiell design. Vidare har ett icke-sannolikhetsurval tillämpats där urvalet baserat sig på ett subjektivt urval.  Slutsats: Informationsvärdet i företagens årsredovisningar varierar avseende ersättning till VD. Utbetalande av rörlig ersättning sker kontant i de undersökta företagen. Andelen rörlig ersättning för VD uppgår, i de undersökta företagen, till ca 20% av total ersättning. Kortsiktiga ersättningsprogram är dominerande i dessa företag. Vidare är redovisningsbaserade mått mest frekvent använda i företagens ersättningsprogram, men kompletteras upp med andra prestations mått. Justeringar av verkligt värde för fastighetsbestånden avspeglas inte i VD:s rörliga ersättningar, således är förvaltarskap utmärkande för VD i fastighetsbolag. / Background: CEO remuneration is a topic that recurs in the public debate at regular intervals, especially in the case of scandals where a CEO’s action can be questioned. Even though variable remuneration has existed for more than 130 years in Sweden and the subject is noticed in daily newspapers, there is limited research on the subject.  Purpose: To gain a deeper understanding of how real estate companies in Sweden (with a high market capitalization) reward their CEOs with variable remuneration. Furthermore, to see how the companies design their incentive-program and to gain an understanding of why there are incentives for variable remuneration. The study also aims to provide an understanding of how the Swedish corporate governance are organized and to add knowledge regarding the setting of norms for CEO remuneration.  Framework: The section begins with a description of Swedish corporate governance and the standards regarding CEO remuneration. Furthermore, an in-depth report is made regarding CEO remuneration and incentive-programs. The section continues with a presentation of Agency Theory, which is then put into a Swedish perspective. The episode ends with a description of two perspectives in accounting and reporting of value changes in investment properties.  Method: The study is based on a combination of methods where both qualitative and quantitative methods were used. Annual reports have been the basis for data collection, whereby a documentary study was carried out with a sequential design. Furthermore, a non-probability sample has been applied where the sample was based on a subjective sample.  Conclusions: The information value regarding CEO remuneration, in the annual reports, differ among the corporations. Payment of variable remuneration is made in cash. The share of variable remuneration for the CEO amounts to approx. 20 percent of total remuneration, according to the investigated corporations. Short-term incentive-programs are dominant in these corporations. Furthermore, accounting-based key performance indicators are most frequently used in the corporation’s incentive- programs, however they are supplemented with other key performance indicators. Fair value adjustments for the property holdings are not reflected in the CEO’s variable remuneration, thus stewardship is distinctive for CEOs in real estate companies.

This study investigates the underlying factors of paternalism and dependency in the mission work of the Reformed Churches in South Africa by focusing on the KOSH region. The study will examine, as a case study, the missionary work done by the white Reformed Churches among the black communities and the Reformed Churches in the Klerksdorp, Orkney, Stilfontein, Hartbeesfontein (KOSH) region. Such a case study aims to lay bare the main causes of the black Reformed churches’ dependency on their white Reformed counterparts. It will examine the issues of attitude, cultural and world view prevalent among the Reformed church members in the KOSH region that may cause paternalism and dependency in missions. The possible influence of apartheid developments on mission methodology and the strategy of the GKSA churches will be examined closely. As a proposal to overcome the residue of paternalism and dependency in the black church community, this study will expound the biblical principle of partnership in missions. Thereafter the focus will fall on the biblical point of departure of a partnership model in missions. Some practical guidelines as recommendations will also be suggested in terms of which such a holistic transformational model of missions could help to overcome tendencies of paternalism and dependency in the missionary situation. Chapter 1 focuses on the formulation of the research. It states the background, problem statement, research limitation, main research question, aim and objectives as well as central argument and method of research. To conclude, the chapter division is presented. Chapter 2 studies and outlines definitions, historical development and missiological reflection on paternalism and dependency. Chapter 3 studies and outlines key biblical perspectives on mission, paternalism and dependency from the missio-Dei point of departure. Chapter 4 investigates and analyzes the attitude, cultural and worldview issues prevalent among the Reformed church members in the KOSH region that may cause paternalism and dependency in missions. Chapter 5 investigates the field work on mission, paternalism and dependency in the case of the Reformed Churches in South Africa, focusing on the KOSH region. Chapter 6 investigates key biblical and missiological perspectives on partnership and interdependency in missions by which to overcome paternalism and dependency. Chapter 7 investigates the relevant principles and possible pitfalls regarding the motives of partnership and interdependency with the aim of establishing a holistic transformational model of missions in the post-apartheid dispensation in South Africa. Chapter 8 consists of the conclusions and summary of this study. The partnership model is proposed and practical guidelines as recommendations are made finally on the transformation of mission within the Reformed Churches in South Africa in the KOSH region in post-apartheid South Africa. / PhD (Missiology), North-West University, Potchefstroom Campus, 2015