The year 2013 was the third year of HZDR as a member of the Helmholtz Association (HGF), and we have made progress of integrating ourselves into this research environment of national Research centers. In particular, we were preparing for the evaluation in the framework of the so-called program oriented funding (POF), which will hopefully provide us with a stable funding for the next five years (2015 – 2019). In particular, last fall we have submitted a large proposal in collaboration with several other research centers. The actual evaluation will take place this spring. Most of our activities are assigned to the program “From Matter to Materials and Life” (within the research area “Matter”). A large fraction of this program is related to the operation of large-scale research infrastructures (or user facilities), one of which is our Ion Beam Center (IBC). The second large part of our research is labelled “in-house research”, reflecting the work driven through our researchers without external users, but still mostly utilizing our large-scale facilities such as the IBC, and, to a lesser extent, the free-electron laser. Our in-house research is performed in three so-called research themes, as depicted in the schematic below. What is missing there for simplicity is a small part of our activities in the program “Nuclear Waste Management and Safety” (within the research area “Energy”).

The Institute of Resource Ecology (IRE) ISone of the eight institutes of the Helmholtz-Zentrum Dresden-Rossendorf (HZDR). The Research activities are mainly integrated into the program “Nuclear Safety Research (NUSAFE)” of the Helmholtz Association (HGF) and focused on the topics “Safety of Nuclear Waste Disposal” and “Safety Research for Nuclear Reactors”. Additionally, various activities have been started investigating chemical and environmental aspects of processing and recycling of strategic metals, namely rare earth elements. These activities are located in the HGF program “Energy Efficiency, Materials and Resources (EMR)”. Both programs, and therefore all work which is done at IRE, belong to the research sector “Energy” of the HGF. The research objectives are the protection of humans and the environment from hazards caused by pollutants resulting from technical processes that produce energy and raw materials. Treating technology and ecology as a unity is the major scientific challenge in assuring the safety of technical processes and gaining their public acceptance. Namely, we investigate the ecological risks exerted by radioactive and non-radioactive metals in the context of nuclear waste disposal, the production of energy in nuclear power plants and in processes along the value chain of metalliferous raw materials. A common goal is to generate better understanding about the dominating processes essential for metal mobilization and immobilization on the molecular level. This in turn enables us to assess the macroscopic phenomena, including models, codes and data for predictive calculations, which determine the transport and distribution of contaminants in the environment.

No description available.

Syfte: Årsredovisningar är ett av de viktigaste informationsdokumenten som börsnoterade företag ger ut till sina aktieägare, läsbarheten i dessa blir således viktig. Det finns incitament för chefer inom företagen att vilja mörka sämre prestationer för egen vinning. Styrelsesammansättning kan även tänkas påverka ä̈sbarhet i finansiella dokument då kvinnor och män kommunicerar olika och oberoende styrelseledamöter antar en mer objektiv roll. Syftet med detta examensarbete är att utifrån årsredovisningars filstorlek undersöka om det finns ett samband mellan rapporternas läsbarhet och företagens lönsamhet, redovisade resultat samt andel oberoende och kvinnliga styrelseledamöter. Metod: Studien har genomförts med en kvantitativ metod. Data har samlats in genom innehållsanalys av årsredovisningar från företag listade på NASDAQ OMX Stockholm Large Cap. Analys av data har skett genom att en korrelationsmatris och två regressionsmodeller har skapats. Resultat & slutsats: En lägre andel oberoende styrelseledamöter samt en sämre lönsamhet visar tendenser till att vara förknippat med sämre läsbarhet i årsredovisningar. Redovisat resultat och andel kvinnliga styrelseledamöter visar inget samband med årsredovisningarnas läsbarhet. Studien visar däremot på samband mellan större företag och årsredovisningar med sämre läsbarhet. Förslag till fortsatt forskning: För fortsatta studier föreslås att flera börslistor inkluderas och även fler redovisningsår. Det skulle vara intressant att undersöka om liknande resultat hittas för olika börslistor och då skulle en jämförelse vara möjlig mellan börslistorna och även över tiden. Uppsatsens bidrag: Denna studie undersöker läsbarheten i svenska företags årsredovisningar vilket breddar tidigare studier som främst undersökt amerikanska företag. Examensarbetet bidrar också genom att relationer mellan årsredovisningars läsbarhet och finansiella prestationer samt styrelsesammansättning studeras ytterligare. / Aim: Annual reports are one of the most important documents for information from public companies to their shareholders, readability in these documents are therefor of importance. There are incentives for managers to withhold information about poorer earnings for their own benefit. The board may also potentially affect the readability of the annual report since men and women communicate in different ways and independent board members act more objective. The aim of this final thesis is to investigate if there is a correlation between readability in annual reports based on file size and earnings, net income and proportion of independent and female board members. Method: This study was conducted by a quantitative method. Data have been collected through content analysis of annual reports from companies listed on NASDAQ OMX Stockholm Large Cap. Analysis of the data was done by a correlation matrix and two multiple regressions. Result & Conclusions: A lower proportion of independent board members and lower earnings tend to be associated with annual reports that have lower readability. Net income and proportion of female board members shows no association with readability of the annual reports. However, this study concludes that larger companies are related to annual reports that have lower readability. Suggestions for future research: For future research we suggest that more stock exchange lists are included and also more different years. It would be interesting to investigate whether similar results are found for different exchange lists and that would make a comparison possible between the exchange lists and also over time. Contribution of the thesis: This study examines the readability of annual reports issued by Swedish companies, which broadens previous studies that have primarily examined US companies. The thesis also contributes since readability in annual reports related to financial performance and board composition is further studied.

Aktivitäten und Publikationen des Institut für Meteorologie der Universität Leipzig für 2005

The thesis deals with the verification the financial statements of the selected company. The aim of this thesis is to characterize the methods that the auditor performs during his work and subsequently to apply the theoretical basis for the practical demonstration of the audit in the particular company. Methodical part explains the concept of audit, audit objectives and describes historical development of audit. The following chapters include information about legislation of the audit and procedures for verifying the financial statements. The second part of the thesis is the practical part which includes the presentation of the company itself and subsequent application of the theory to DACHSER Czech Republic co.

The theoretical part of the diploma thesis is focused on the definition of accounting information, namely the financial statements and annual reports. Attention is also paid to the accounting principles and requirements which are placed in preparation and publication of financial statements, then the possible sanctions threatened in the event of default this legal responsibility. The practical part is focused on companies that the financial statements and annual reports not published. The practical part is based on own research of the commercial register and the questionnaire research.

Aktivitäten und Publikationen des Institut für Meteorologie der Universität Leipzig für 2002

Syfte: “Studiens syfte är att undersöka vad som förklarar svenska onoterade företags benägenhet att lämna in sin årsredovisning i ett tidigt eller sent skede”.   Metod: I denna kvantitativa studie har sekundärdata samlats in från databasen Retriever. För att uppnå studiens syfte används multivariata regressionsanalyser med lead time och i tid/sen som beroende variabler och lönsamhet, ålder, storlek, revision, skuldsättning, bokslutsmånad samt bransch som oberoende variabler.   Resultat och Slutsats: Resultaten visar på ett negativt signifikant samband mellan lead time och lönsamhet. Sambandet mellan lead time och företagets bokslutsmånad var positivt och signifikant. Företagens val att ha revisor visade sig även det ha ett positivt signifikant samband med lead time, vilket innebär att företag med revisor kommer att lämna in sin årsredovisning senare än företag utan revisor. Det finns däremot inget som tyder på att ha en revisor eller inte påverkar huruvida företag lämnar i tid eller inte.   Bidrag: Studien har bidragit till forskningsområdet kring aktualitet dels genom att utföra studien i Sverige och dels genom att studera onoterade företag. Detta har medfört att en variabel som inte tidigare har studerats, företagets val att ha revisor eller inte, har kunnat inkluderas. Studien bidrar även till de senaste årens debatt kring tidsgränsen för hur sent årsredovisningar ska få lämnas in.   Förslag till vidare forskning: Ett förslag till vidare forskning är att studera om årsredovisningars aktualitet förändrades i och med avskaffandet av revisionsplikten. Det hade även varit intressant att utföra en liknande studie med longitudinell design där flera år undersöks för att kunna fastställa orsaksriktningen mellan variablerna. / Aim: “The aim of this study is to examine what explains Swedish unlisted companies’ tendency to file their annual reports in an early or late period”.   Method: In this quantitative study secondary data is obtained from the database Retriever. To achieve the aim of this study multivariate regression analyses are used with lead time and in time/late as the dependent variables and profitability, age, size, audit, leverage, fiscal year-end and sector as independent variables.   Results and Conclusions: The results show a negative relationship between lead time and profitability. The relationship between lead time and company fiscal year-end was positive and significant. If a company have chosen to have an auditor is shown to have a positive significant relationship with lead time, this mean that companies with an auditor will file their annual reports later than companies without an auditor. There is on the other hand no indications that having an auditor or not will affect whether the company file on time or not.   Contributions: This study has contributed to the field of research of timeliness partly by performing the study in Sweden and partly by studying unlisted companies. This resulted in the inclusion of a variable that takes into account if the company has an auditor or not, which has not been studied before. The study also contributes to previous years debate about the time allowed for companies to file their annual reports.   Suggestions for future research: A suggestion for future research is to study if the timeliness of annual reports changed as a result of the abolition of the audit obligation. It would also be interesting to conduct a similar study with a longitudinal design where more than one year is reviewed so that the causal direction of the variables can be determined.

Titel: Frivillig redovisning i svenska onoterade företag. Nivå: Kandidatuppsats i företagsekonomi. Författare: Felicia Pärlefalk och Johan Wängermark. Handledare: Fredrik Hartwig. Datum: Juni 2020. Den frivilliga redovisningen har fått en ökad uppmärksamhet och forskning avseende faktorer som kan förklara företags frivilliga redovisning har genomförts i betydande omfattning. Merparten av tidigare forskning är baserad på noterade företag, studier baserade på onoterade företag har genomförts i en mer begränsad omfattning. Syftet med denna studie är av den anledningen att undersöka vilka faktorer som kan förklara den frivilliga redovisningen i svenska onoterade företag. Studien har en kvantitativ metod som utgår från en deduktiv ansats. Data har samlats in från årsredovisningar, som sedan analyserats mot företagsekonomiska teorier och tidigare forskning. Företags frivilliga redovisning utgör studiens beroende variabel och de oberoende variablerna är företags storlek, lönsamhet, skuldsättningsgrad och bransch. Studiens resultat visar att storlek är den faktor som har störst påverkan på den frivilliga redovisningen vilket förhåller sig till tidigare forskning på noterade företag. Resultatet visar att det finns ett positivt signifikant samband mellan den frivilliga redovisningen och ett företags storlek. Det finns även ett signifikant samband mellan den frivilliga redovisningen och ett företags skuldsättningsgrad, i motsats till studiens förväntningar visar dock resultatet att det sambandet är negativt. Studiens resultat visar slutligen att ett företags branschtillhörighet påverkar den frivilliga redovisningen, det finns skillnader i den frivilliga redovisningen som presenteras i årsredovisningen för olika branscher. Tidigare forskning som behandlar den frivillig redovisningen är som tidigare nämnts huvudsakligen baserad på noterade företag. Denna studie bidrar därav med ett nytt perspektiv inom området då den är utförd på onoterade företag för att undersöka förklarande faktorer. / Titel: Voluntary disclosure in swedish unlisted companies. Level: Bachelor thesis in Business administration. Authors: Felicia Pärlefalk och Johan Wängermark. Supervisor: Fredrik Hartwig. Date: June 2020. The voluntary disclosure has received increased attention and research on factors that can explain corporate voluntary disclosure has been carried out to a considerable extent. Most of the previous research is based on market-listed companies, studies based on unlisted companies have been conducted to a more limited extent. The aim of this study is for that reason to examine which factors can explain the voluntary disclosure in swedish unlisted companies. This study has a quantitative method based on a deductive approach. Data has been collected from annual reports, which are then analyst against business economic theories and previous research. Corporate voluntary disclosure is the study ́s dependent variable and the independent variables are firm size, profitability, debt ratio and industry. The study's results show that firm size is the factor that has the largest impact on the voluntary disclosure related to previous research on listed companies. The results show that there is a positive significant relationship between the voluntary disclosure and the size of a company. There is also a significant relationship between the voluntary disclosure and debt ratio, contrary to the study ́s expectations, the results show that there is a negative relationship. The study’s results also show that industry affiliation have an impact on the voluntary disclosure, there is differences in the voluntary disclosure that is presented for various industries. Previous research on voluntary disclosure is, as previously mentioned, mainly based on listed companies. This study can therefore contribute with a new perspective where it is based on unlisted companies to examine explanatory factors.