Syfte: Syftet med studien är att undersöka om det finns något sammanband mellan hållbarhetsarbete och lönsamheten hos de företag som är noterade på Nasdaq OMX Stockholm.    Metod: För att uppnå syftet med studien har en kvantitativ metod använts. En tvärsnittsdesign har varit grunden för de statistiska undersökningarna. Den empiriska data som har samlats in är av sekundär art där hållbarhetsarbetet har operationaliserats med hjälp av Folksam index för året 2013. Måtten på företagens lönsamhet består av nyckeltalen avkastning på eget kapital, avkastning på sysselsatt kapital och vinstmarginal. Dessa mått är inhämtade från företagens årsredovisningar från räkenskapsåret 2015. Vidare har den insamlade data analyserats med hjälp av deskriptiv statistik, Pearsons korrelationstest och linjära regressioner. Resultat & slutsats: Studiens resultat visar hur ett positivt samband finns mellan samtliga nyckeltal som berör den finansiella lönsamheten i företagen och dess redovisade hållbarhetsdata. Avkastningen på eget kapital har ett svagt positivt samband med en signifikansnivå på 0,05. Avkastning på sysselsatt kapital har ett svagt positivt samband där signifikansnivån 0,1 analyserades. Vinstmarginalen har det starkaste sambandet med en förklaringsgrad på 52,1 procent och en signifikansnivå på 0,01. Förslag till fortsatt forskning: Ett förslag till vidare forskning är att göra en studie under en längre period, men även att jämföra hållbarhetsarbete inom Europa. Den nya lagen som träder i kraft under 2017 är även en intressant ståndpunkt. Detta för att se hur det kan påverka sambandet mellan hållbarhetsarbete och lönsamhet.   Uppsatsens bidrag: Denna studies praktiska bidrag visar hur sambandet mellan noterade företag hållbarhetsarbete och lönsamhet ser ut. År 2013 var de ungefär 226 företag som redovisade sitt hållbarhetsarbete vilket även utformar studiens population. Det teoretiska bidraget i denna studie är att se vilket samband hållbarhetsarbete och lönsamhet verkligen har och studien berör tre olika mått på företagens finansiella prestation. Samt om det förekom ett positivt, negativt eller neutralt samband mellan den beroende och oberoende variabeln. / Aim: The aim of this study is to investigate whether there is a relationship between sustainability performance and profitability of the companies listed on Nasdaq OMX Stockholm. Method: In order to achieve the aim of the study a quantitative method used. A cross-sectional design has been the basis of the analyses. The empirical data that have been collected from the secondary nature in which sustainability work has been operationalized with the help of Folksam Index for the year 2013. The dimensions of financial performance consist the keywords, return on equity, return on capital employed and profit margin. These measurements are obtained from annual reports from the year of 2015. Furthermore, the collected data were analyzed using descriptive statistics, Pearson correlation test and linear regressions. Results & Conclusions: Our results demonstrate how a positive correlation exists between all the key figures relating to the financial profitability of businesses and its reported sustainability data. Return on equity has a weak positive correlation with a significance level of 0.05. After the analyze return on capital employed has a weak positive correlation with significance level of 0.1. The profit margin has the strongest relationship with an explanation rate of 52.1 percent and a significant correlation at a significance level of 0.01. Suggestions for future research: A proposal for further research is to make a study for a longer period, but also to compare the different European countries CSR. The new law that takes effect in 2017 is also an interesting position to see how it affects the relationship between CSR and corporate profitability during a specific timeline. Contribution of the thesis: This study practical contribution shows how the relationship between listed companies' sustainability performance and profitability looks. In 2013 it was approximately 226 companies that reported its sustainability work and these companies are the population in this study. The theoretical contribution of this study was to see what connection work on sustainability and profitability, indeed, and the study involves three different measures of corporate financial performances. If there was a positive, negative or neutral relationship between the dependent and independent variable.

Syfte och frågeställningar: Syftet med studien var att undersöka och erhålla kunskap kring hur frilansande specialister upplever deras arbetsform och vilka effekter arbetsformen medför för individen, sett utifrån ett hållbarhetsperspektiv. Studiens frågeställningar var: ”vilka effekter, i form av möjligheter respektive hinder, medför arbetsformen för frilansande specialister?” och ”vilka drivkrafter motiverar individen att frilansa?”   Material och metoder: I studien användes metoden klassisk grundad teori, vilket är en fullständig metod för hela uppsatsen. Datainsamlingen skedde genom fem ostrukturerade intervjuer samt fyra semistrukturerade intervjuer baserat på en kombination av snöbollsurval och ändamålsenligt urval. Intervjuerna kompletterades med fyra vetenskapliga artiklar relaterade till studiens forskningsändamål. Resultatanalysen skedde genom tre faser; öppen kodning, selektiv kodning och teoretisk kodning, vilket resulterade i en modell om hållbarhet för frilansande specialister.   Huvudresultat: Centralt för arbetsformens hållbarhet är omfattande yrkeskompetens, vilket är grundläggande för frilansande specialisters incitament och preferens samt anlitningsbarhet. Incitament och preferens till arbetsformen utgörs av strävan mot självständighet samt personlig och yrkesmässig utveckling kopplat till frilansarens omfattande yrkeskompetens. Anlitningsbarhet baseras på frilansande specialisters förmåga att effektivt kunna nätverka och marknadsföra yrkeskompetenser, samt kompetensen att kunna hantera arbetsformens potentiella ekonomiska osäkerhet. / Purpose: The purpose of the study was to investigate and obtain knowledge about how expert freelancers perceive their work and what effects the work form entails for the individual, from a sustainability perspective. The research questions were: "what effects, in terms of opportunities and obstacles, does the work form entail for expert freelancers?" And "what motivates the individual to freelance?"   Materials and Methods: The study used the classical grounded theory method, which is a complete method for the entire essay. Data collection was done through five unstructured interviews and four semi-structured interviews based on a combination of chain sampling and purposeful sampling. The interviews were completed with four scientific articles related to the study's research purpose. The analysis was done in three stages; open coding, selective coding and theoretical coding, which resulted in a model of sustainability for expert freelancers.   Findings: Key to obtain sustainability in the work form requires extensive professional competence, which leads to the incentives and preferences of expert freelancers and their employability. Incentives and preferences consist of the pursuit of independence and personal and professional development linked to the freelancer's extensive professional competence. The employability is based on expert freelancers ability to effectively build networks and market their professional skills, as well as the ability to handle the potential economic uncertainty of the work form.

O Fundo Social do Trabalhador Autônomo objetiva proteger e regulamentar direitos fundamentais dos trabalhadores por conta própria, na perspectiva das relações individuais de labor. A dinâmica da sociedade atual exige uma releitura da dependência econômica e da subordinação jurídica, sob pena de tornar letra morta os dispositivos constitucionais tutelares. Dentro de um mercado global de extrema competitividade, o capital acaba preponderando sobre o elemento humano. A partir da análise das diferentes espécies de relação que se desenvolvem no mundo do trabalho, em visão histórica de afirmação dos direitos humanos e de evolução dos direitos sociais, o presente estudo busca definir os direitos fundamentais dos trabalhadores independentes e propor um fundo social para custeio de seus direitos trabalhistas. As diretrizes normativas internacionais e brasileiras de proteção e regulação do labor do Homem servirão de alicerce para a construção de um novo modelo jurídico. Independente da vigência do contrato de emprego, nos moldes previstos nos artigos 2º e 3º da Consolidação das Leis do Trabalho (CLT), torna-se necessário adaptar e reformular o Direito do Trabalho, para abranger outros tipos de relações, sem que implique precarização de direitos já consagrados. O autônomo ficou à margem da lei, o que inclusive repercute no expressivo número de ações trabalhistas, em que se discute a existência de vínculo de emprego e os direitos daí decorrentes, em um verdadeiro processo de tudo ou nada. Pressupondo garantias de subsistência, respeitabilidade e dignidade, impõe-se a intervenção do Estado para fixar direitos mínimos dos trabalhadores em geral. Expressando a concretização do direito social ao trabalho, o estabelecimento de prestações positivas elevará a condição socioeconômica dos autônomos, fundada em preceitos de justiça social. O fenômeno da globalização, hoje, contrapõe-se a medidas de defesa dos mercados nacionais. O capitalismo contemporâneo defronta-se com a polêmica dos encargos sociais e seus impactos econômicos. O custo da mão de obra e a implementação de programas de inclusão social e de redistribuição de riquezas, além de ser objeto de políticas governamentais, levam a crer que o Direito do Trabalho tende a se tornar o direito de todas as relações de trabalho. A experiência estrangeira direciona um caminho a se percorrer. Para cumprir os ditames da norma constitucional brasileira, desafia-se a lógica do binômio capital e trabalho, para viabilizar receitas suficientes ao financiamento de benefícios trabalhistas aos autônomos. / The Social Fund of the Self-Employed Worker aims to protect and regulate fundamental rights of standalone workers, in perspective of the individual relations of labor. The dynamics of the current society seeks for a reinterpretation of economic dependence and of the legal relationship under penalty of becoming worthless to the constitutional devices guardianship. Within a global market of extreme competitiveness, the capital ends up prevailing over the human element. From the analysis of the different kinds of relationship that develop in the labor world of work, in a historical overview of affirmation of human rights and of the development of social rights, the present study seeks to define the fundamental rights of self-employed workers and it proposes a social fund to finance their labor rights. The Brazilian and international regulatory guidelines of protection and regulation of the labor of the human will serve as foundation for the construction of a new legal model. Regardless the duration of the employment contract, in accordance with the procedures provided in the Articles 2nd and 3rd of the Consolidation of Labor Laws (CLT), it is necessary to adapt and restructure the Labor Law to encompass other types of relations, without implying rights that are already devoted. The self-worker was on the edge of the law which also affects the significant number of labor lawsuits, where it is discussed the existence of employment bond and the rights stem from it, in a genuine all or none process. Assuming subsistence, respectability and dignity guarantees, it is implied a State intervention to secure minimum rights for workers in general. Expressing the full realisation of the social labor law the establishment of positive benefits will raise the socio-economic condition of self-workers founded on principles of social justice. The globalisation phenomenon nowadays is opposed to defence measures of national markets. The contemporary capitalism is faced with the polemic of social charges and their economic impacts. The cost of labor and the implementation of programs of social inclusion and the redistribution of wealth in addition to being the object of governmental policies, lead us to believe that the Labor Law tends to become the right of all employment relationships. The foreign experience guides a path to go through. To comply with the dictates of the Brazilian constitutional regulations, the logic of the capital and labor alliance is challenged in order to make sufficient revenues to finance worker benefits to selfworkers.

Submitted by PPG Direito (ppgdir@pucrs.br) on 2018-01-25T16:37:42Z No. of bitstreams: 1 CAROLINE_MOREIRA_BOFF_DIS.pdf: 1277043 bytes, checksum: ccd62b38da738b6e7d91b93f3a64b38c (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2018-01-31T12:18:36Z (GMT) No. of bitstreams: 1 CAROLINE_MOREIRA_BOFF_DIS.pdf: 1277043 bytes, checksum: ccd62b38da738b6e7d91b93f3a64b38c (MD5) / Made available in DSpace on 2018-01-31T12:21:53Z (GMT). No. of bitstreams: 1 CAROLINE_MOREIRA_BOFF_DIS.pdf: 1277043 bytes, checksum: ccd62b38da738b6e7d91b93f3a64b38c (MD5) Previous issue date: 2016-02-19 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / The relevance of Tax Jurisdiction and the immutability of labor sentences for the study proposed in this paper, is great, considering that the final judgment of the court decisions available to the stabilization of legal relations, realizing the security longing of this right, even with respect to tax liabilities. In fact, the decisions of the labor courts generate various taxes. What must be analyzed and defined, however, is the legal nature of the merit award and its settlement within the Labor Court, with regard to its fiscal aspect in the analysis of the tax assessment, consisting of the statement and the constitution of the tax. Starting from these assumptions, we can say that the issue of Labour Justice Racing will reflect directly on the tax implications arising from the employment relationship, through an analysis, also on the question of the competence of the Tax Public Administration. It is therefore from the labor court device, the employee will govern their conduct in relation to their tax obligations, a conduct that will be overseen by Ente taxing and may even result in consequences and penalties. For this reason it is extremely important to ensure a legal solution to the employee's fundamental right to legal certainty in relation to the labor court decisions and their consequences in the tax sphere. / A relev?ncia da Compet?ncia Tribut?ria e da imutabilidade das senten?as trabalhistas, para o estudo proposto neste trabalho, ? grande, tendo em vista que o tr?nsito em julgado das decis?es judiciais existe para a estabiliza??o das rela??es jur?dicas, concretizando o anseio de seguran?a do direito presente, inclusive, no que se refere ?s obriga??es tribut?rias. De fato, as decis?es da Justi?a do Trabalho geram efeitos tribut?rios v?rios. O que deve ser analisada e definida, no entanto, ? a natureza jur?dica da senten?a de m?rito e sua liquida??o, no ?mbito da Justi?a do Trabalho, no que diz respeito ao seu aspecto fiscal, sob a an?lise do lan?amento tribut?rio, composto da declara??o e da constitui??o do tributo. Partindo de tais pressupostos, podemos dizer que a quest?o da Compet?ncia da Justi?a do Trabalho ir? refletir diretamente nas incid?ncias tribut?rias decorrentes da rela??o de emprego, passando por uma an?lise, tamb?m, sobre a quest?o da Compet?ncia da Administra??o P?blica Tribut?ria. ?, pois, a partir do dispositivo judicial trabalhista, que o empregado ir? pautar sua conduta com rela??o ?s suas obriga??es tribut?rias, conduta esta que ser? fiscalizada pelo Ente Tributante e poder?, inclusive, acarretar consequ?ncias e penalidades. Por esta raz?o, se torna de extrema import?ncia uma solu??o jur?dica que assegure ao empregado o direito fundamental ? seguran?a jur?dica, em rela??o ?s decis?es judiciais trabalhistas e os seus reflexos no ?mbito tribut?rio.

L'objectif de cette thèse est de proposer une méthode de repérage empirique robuste du travailleur indépendant français. En effet, l'absence de norme homogène atténue la portée des travaux économétriques et statistiques. Dans un premier chapitre, les fondements de l'indépendance professionnelle sont mis en avant par une approche historique. Le deuxième chapitre permet de formuler des hypothèses typologiques consécutivement à l'examen des normes juridiques et du corpus empirique.Un idéaltype empirique est proposé dans le troisième chapitre. Il est formulé en opposant les hypothèses à l'analyse des résultats de classifications ascendantes hiérarchiques effectuées sur différents échantillons de travailleurs. La norme ainsi proposée permet de repérer objectivement les indépendants français au regard de critères inhérents au métier effectivement exercé, aux statuts entrepreneuriaux, à la taille de l'entreprise et au secteur d'activité. Cet idéaltype empirique permet un repérage robuste des indépendants au sein de la population des travailleurs non-salariés. / The objective of this thesis is to propose an robust empirical method to stake out French self-employed.Indeed, the absence of homogeneous standard tones down the reach of econometric and statistical works.In a first chapter, the foundations of the professional independence are studed through historic approach.The second chapter allows to formulate typological hypotheses as a result of the examination of the legalrules and the empirical corpus. An empirical idealtype is proposed in the third chapter. It is formulated bysetting the hypotheses against the analysis of the results of hierarchical ascending classifications made onworkers' various samples. The standard proposed here allows to stake out objectively the French selfemployedtowards criteria inherent to the effectively exercised occupation, to the entrepreneurial statuses,to the size of the enterprise and to the business sector. This empirical idealtype allows a robust location ofthe self-employed workers inside the population of non-salaried workers.

Made available in DSpace on 2016-04-26T20:23:10Z (GMT). No. of bitstreams: 1 Rodolfo Ramer da Silva Aguiar.pdf: 1891808 bytes, checksum: 4367e955b5545ebf43eaa0493d7b0e26 (MD5) Previous issue date: 2014-09-03 / This research aims to investigate preliminarily the rise of the individual contributor and its constant evolution, through an historic, positive and systemic study; then traces the legal relationship of this from, under the protection of Civil Law (precedent law) and Social Security Law (current law), without forgetting the constant liaison with the Constitutional Law and of its origin on the dignity of the human person. The study will check the current rules by which the genus of individual taxpayer encompasses several species of policyholders, the overwhelming majority of self-employed workers, protecting them and ensuring their social security. Addressing the details of the origin of individual contributors, in addition to clarifying the requirements for its membership, subscription, contribution scheme, as well as the institutes of the rate, the contribution salary and legal design with the general social security scheme (RGPS) are fundamental aspects to understand the institute. Another highlight is the modern context of significant legislative changes, particularly the introduction of Law No. 9.876/1999, which included in the Brazilian social security system the individual taxpayer as it is known today. From this act on, those who work on their own and get income are automatically affiliated to the RGPS , so, are considered single taxpayers, hence the duty to contribute to social welfare. The constant increase in the number of individual taxpayers in the Country deems relevant a detailed study of the role from such taxpayers, as well as the institute of social security and its real conditions to minimize the social risks / Esta pesquisa tem por objetivo investigar, preliminarmente, o surgimento do contribuinte individual e sua constante evolução, por meio de estudo histórico, positivo e sistêmico; para, em seguida, traçar a relação jurídica dessa figura, sob a proteção do Direito Civil (direito precedente) e do Direito Previdenciário (direito atual), sem se esquecer de sua estreita ligação com o Direito Constitucional e de sua origem na dignidade da pessoa humana. O trabalho trata de verificar as regras vigentes pelas quais o gênero contribuinte individual abarca diversas espécies de segurados obrigatórios, uma imensa maioria de trabalhadores por conta própria, protegendo-lhes e garantindo-lhes a seguridade social. Aborda os pormenores da origem do contribuinte individual, além de esclarecer as exigências para a sua filiação, inscrição, contribuição no regime, assim como os institutos da alíquota, o salário de contribuição e a concepção legal perante o regime geral de previdência social (RGPS), aspectos fundamentais para o entendimento do instituto. Destaca, ainda, o contexto moderno de significativas mudanças legislativas, em especial a introdução da Lei no 9.876/1999, que incluiu no sistema previdenciário brasileiro o contribuinte individual tal qual é conhecido atualmente. A partir dessa Lei, todos aqueles que trabalham por conta própria e auferem renda são automaticamente filiados ao RGPS, portanto, contribuintes individuais, daí o dever de contribuírem para a seguridade social. O aumento constante do número de contribuintes individuais no País torna necessário um estudo detalhado para esclarecer com precisão o papel desses contribuintes, bem como o instituto da seguridade social e suas reais condições de minimizar os riscos sociais

Includes bibliographical references. Electronic publication: Full text available in PDF format; abstract in HTML format. Private practice as a career option for nurses has been slowly increasing since the 1980's. However, the reasons for this development have not been fully investigated so that it can be understood and placed within the changing contexts of health care and health services. The expansion and extension of nurses' roles is a contemporary topic in health care reform and therefore one that deserves investigation. The aims of this study were to develop a theory on private practice nursing and to describe the characteristics and work of the self-employed nurse in Australia. Electronic reproduction.[Australia] :Australian Digital Theses Program,2001.xvii, 350 leaves : ill. (some col.) ; 30 cm.

"March 2003." Includes bibliographical references (leaves 340-350). Aims to develop a theory on private practice nursing and to describe the characteristics and work of the self-employed nurse in Australia. Enables nurses to provide direct information on being self-employed and enhances the profession's ability to articulate about this area of nursing. Results suggest that private practice nursing can contribute effectively to broadening the range of primary health services available to the population and to addressing the issues of retention and recruitment of nurses. Self-employed nurse entrepreneurs push the boundaries of the profession and expand the realm of nursing practice.

Private practice as a career option for nurses has been slowly increasing since the 1980's. However, the reasons for this development have not been fully investigated so that it can be understood and placed within the changing contexts of health care and health services. The expansion and extension of nurses' roles is a contemporary topic in health care reform and therefore one that deserves investigation. The aims of this study were to develop a theory on private practice nursing and to describe the characteristics and work of the self-employed nurse in Australia. Nurses working in a variety of settings have been able to provide information on being self-employed. In doing so, this study was able to describe the persona of the nurse entrepreneur, explore the reasons why nurses and midwives in Australia establish private fee-for-service practices, identify the factors which have influenced this action and describe the scope of practice of nurses and midwives in private practice. This combined Delphi technique and Grounded Theory study is the first in-depth study of Australian nurses and midwives in private practice. The study enables nurses to provide direct information on being self-employed and enhances the profession's ability to articulate about this area of nursing. The significance of the research is in increasing the understanding of this area of practice development and affords greater insight into its efforts to improve and maintain quality nursing services within the Australian health care system. One hundred and six nurses and midwives were invited to participate in the study, in which participants completed two rounds of semi-structured postal questionnaires. Delphi technique was applied to rate responses on Likert scales to ascertain respondents' consensus on certain topics. Participants were also provided the opportunity to make additional comments. Results indicated that nurses in private practice are well experienced with an average of 21 years nursing experience and hold several qualifications. Job satisfaction, being able to be more involved in achieving quality health outcomes and maximising skills and abilities are significant influences for private practice. These results suggest that private practice nursing can contribute effectively to broadening the range of primary health services available to the population and to addressing the issues of retention and recruitment of nurses. Self-employed nurse entrepreneurs push the boundaries of the profession and expand the realm of nursing practice. Entrepreneurship is a path for the future of nursing as it offers expanded career opportunities for nurses and opportunities for increased ambulatory health services. In addition, the broad, expert knowledge nurses hold on many aspects of health can be disseminated throughout the health sector to the advantage of corporate health partners. There is further development required in this innovative and expanding area of the nursing profession. / Thesis (Ph.D.)--Department of Clinical Nursing, 2003.

<p>Undersökningens syfte är att se vilka anledningar individen har till att välja friår och hur det kopplas samman med livsformerna de lever. Syftet har också varit att se individens upplevelse av friåret och vad de använt friåret till. Undersökningen bygger på kvalitativa intervjuer med sex friårslediga. Intervjuerna har handlat om individens upplevelse av friåret och tiden före det.</p><p>Friår är en arbetsmarknadspolitisk åtgärd med målsättning att ge arbetstagare en längre ledighet från sitt arbete. Arbetslösa får samtidigt en chans att komma in på arbetsmarknaden. Friåret innebär att vara ledig från sitt arbete i tre till tolv månader för att kunna göra något annat utanför arbetsplatsen. För att kunna undersöka av vilka anledningar individen har friår och hur det kopplas med de olika sociala strukturer som villkorar människors vardag. Vi har studerat om livsformsanalysen kan användas till att beskriva, förklara och förstå skillnaderna i människors vardag. Livsformerna är sociala strukturer som villkorar människors vardag. De olika livsformsbegreppen som vi har använt oss av är arbetarlivsformen – husmorslivsformen, karriärenslivsform – representationshustrunslivsform och självständighetens livsform – medhjälperskans livsform. Det är dock vanligt att leva en blandning mellan två eller flera livsformer, det kallas en blandform.</p><p>Vi har kommit fram till att livsformerna till viss del kan kopplas samman med hur intervjupersonerna lever under sitt friår och av vilken anledning de har friår. Det visar sig i att de som använder friåret till att starta ett företag lever till stor del självständighetens livsform. Att använda friåret till utbildning kan kopplas samman med karriärens livsformer. Vidare kan vi se att karriärenslivsform kan kopplas samman med att pressen på arbetet är stor och då är rekreation under friåret vanligt. Många kvinnor lever blandformer och det gör att de har svårt att kombinera de olika arbets- och kärleksformerna. De använder friåret till att ta hand om sin familj och sig själva.</p>