201 |
A demarcação urbanística e a legitimação da posse como instrumentos de acesso da regularização fundiária de interesse social / The demarcation urban and legitimation of possession as instruments of landed regularization of social interestGalmacci, Thanyelle 17 May 2012 (has links)
Made available in DSpace on 2016-04-26T20:20:53Z (GMT). No. of bitstreams: 1
Thanyelle Galmacci.pdf: 782311 bytes, checksum: 36b431a43098b288bc7450bcd28c42b6 (MD5)
Previous issue date: 2012-05-17 / The difficulty that the Government is to promote and guarantee the right to housing has its origin in the period of discovery and distribution of land in Brazil. The methods brought by the Portuguese crown to give the land use resulted in large estates and urban spatial segregation. In Brazil, the right to housing, mentioned in the Universal Declaration of Human Rights, got the status of fundamental right, expressed in the 1988 Brazilian Federal Constitution, just in 2000. As a consequence of the lack of public housing policies, the illegal occupations have become part of the context of the city, especially in large urban centers. The regularization then became an important instrument to guarantee the legal security of tenure in these occupations and improve the quality of life and living conditions in this population. The law regulated the 11.977/2009 tenure and brought two new tools to assist in this process, the urban demarcation and legalization of possession, allowing the Government to use new instruments to promote the right to housing and the creation of better living conditions for low-income population / A dificuldade que tem o Poder Público de promover e garantir o direito à moradia tem sua origem no período de descobrimento e distribuição de terras do Brasil. Os métodos trazidos pela coroa portuguesa para dar utilidade às terras resultou nos grandes latifúndios e na segregação espacial urbana. No Brasil, o direito à moradia, mencionado na Declaração Universal de Direitos Humanos, passou ao status de direito fundamental na Constituição Federal de 1988 apenas no ano 2000. Como consequência da falta de políticas públicas habitacionais, as ocupações irregulares passaram a fazer parte do contexto da cidade, em especial nos grandes centros urbanos. A regularização fundiária tornou-se então um importante instrumento para garantir a segurança jurídica da posse nessas ocupações e melhorar a qualidade de vida e condições de habitabilidade dessa população. A lei 11.977/2009 regulamentou a regularização fundiária e trouxe dois novos instrumentos para auxiliar nesse processo, a demarcação urbanística e a legitimação de posse, possibilitando ao Poder Público a utilização de novos instrumentos de promoção do direito à moradia e a criação de melhores condições de vida à população de baixa renda
|
202 |
Die diskursive Legitimation der Europäischen Union : eine lexikometrische Analyse zur Verwendung des sprachlichen Zeichens „Europa/Europe“ in deutschen, französischen und britischen Wahlprogrammen zu den Europawahlen zwischen 1979 und 2004 / The discursive legitimation of the European Union : a corpus-analytical approach to the use of the linguistic sign Europe/Europa in German, French and British election manifestos to the election of the European Parliament between 1979 and 2004 / La légitimation discursive de l'Union Européenne : analyse lexicométrique de l'usage du signe « Europe/Europa » dans les programmes électoraux des élections européennes des partis politiques allemand, français et britannique entre 1979 et 2004Scholz, Ronny 10 December 2010 (has links)
Ma thèse présente une analyse du signifiant Europe dans trois corpus allemand, français, britannique. Chaque corpus contient les programmes électoraux européens des partis politiques nationaux qui ont obtenu au moins une fois un siège au Parlement Européen. La période commence aux premières élections européennes en 1979 et se termine avec les élections européennes de 2004.Une analyse lexicométrique du signifiant Europe dans les trois langues révèle de nouvelles perspectives pour la compréhension linguistique de la notion d'Europe dans ces champs politico-discursifs. Elle permet de tirer des conclusions sur les problèmes de communication au niveau européen, sur l'objectif politique de l'Union Européenne et la légitimation du pouvoir de l'UE. Selon notre hypothèse de recherche, une telle légitimation se fonde sur une conception imaginaire de l'identité européenne commune aux différents peuples. Même si le pouvoir politique peut considérer qu'il est légitimé par une telle conception, l'analyse révèle des différences importantes entre les conceptions imaginaires circulant dans les trois champs discursifs comparés.L'analyse lexicométrique est exploitée sur le plan quantitatif mais aussi au niveau qualitatif. A l'échelle quantitative, l'index, les spécificités d'Europe, ses quasi-synonymes et les cooccurrences d'Europe sont analysés et interprétés. L'approche qualitative du contexte du segment thématique répété Europe est...' conduit à des conclusions supplémentaires. L'analyse de ce segment définitoire cherche à rendre visible, dans une démarche pragmatique, le contenu impliqué des différents énoncés. Cela conduit à figurer l'horizon sémantique au sein duquel le signe Europe apparaît. Les positionnements de la notion d'Europe et les argumentations liées à l'expression linguistique dans les trois différents corpus sont comparés dans cette phase de la recherche afin de mettre en évidence l'horizon discursif dans lequel apparaît la notion d'Europe. / My PhD thesis analysis the signifier Europe in three corpora composed of German, French and British texts. Every corpus contains elections manifestos from national political parties that were represented in the European Parliament at least once with one a seat. The study starts with the first European elections 1979 and ends with the European elections of 2004.An analysis with the help of textual statistical measurements reveals new perspectives on the language comprehension of the notion Europe in the three different fields of political discourses. It allows conclusions about communication problems on a European level, about the political objectives of the European Union and about the legitimation of its political power. According to the research hypothesis the legitimation of the political power of the European Union is based on an imagined conception of a common European identity. Even if the political actors claim that they are legitimized by such an identity the study reveals something different. It shows some substantial differences between the imagined conceptions circulating within the three studied fields of political discourses.The textual corpora are explored with quantitative measurements and also with qualitative methods of text analysis. The frequency, the specific use of Europe and its quasi-synonyms, as the collocation of Europe are measured quantitatively. Additional conclusions were drawn from the qualitative analysis of the thematic word unit Europe is'. The analysis of this word unit is based on a pragmatic understanding of sense and tries to bring to evidence the implied content of the different utterances. In doing so, the semantic horizon of the sign Europe can be represented. During this research phase argumentations linked to the linguistic expression Europe are explored in order to analyse the discursive horizon in which the notion is used in the different discourses.
|
203 |
A voz da comunicação: um meio formal de Legitimação das ocupações urbanasFragoso, Mariana Pitasse 27 March 2017 (has links)
Submitted by Programa de Pós-Graduação em Mídia e Cotidiano (ppgmc@vm.uff.br) on 2017-06-27T18:40:30Z
No. of bitstreams: 1
Mariana Pitasse_ dissertação de mestrado.pdf: 2131174 bytes, checksum: 5d75a4c2849e9d5ec3860a378e733987 (MD5) / Approved for entry into archive by Jussara Moore (jussaramoore@id.uff.br) on 2017-07-12T14:11:38Z (GMT) No. of bitstreams: 1
Mariana Pitasse_ dissertação de mestrado.pdf: 2131174 bytes, checksum: 5d75a4c2849e9d5ec3860a378e733987 (MD5) / Made available in DSpace on 2017-07-12T14:11:38Z (GMT). No. of bitstreams: 1
Mariana Pitasse_ dissertação de mestrado.pdf: 2131174 bytes, checksum: 5d75a4c2849e9d5ec3860a378e733987 (MD5)
Previous issue date: 2017-03-27 / Neste trabalho refletimos sobre a comunicação produzida nos movimentos de ocupação urbana e sobre o processo de legitimação movido por ela dentro desses espaços. Nosso objeto de estudo é a Ocupação Contestado, organizada pelas Brigadas Populares em São José, região metropolitana de Florianópolis, e a Ocupação 06 de abril de 2010, estruturada pelo Movimento dos Trabalhadores Sem Teto (MTST), em Niterói, no Rio de Janeiro. Nessas ocupações, inúmeros produtos de comunicação são desenvolvidos pelas organizações políticas afim de apresentar os objetivos dos grupos, pedir socorro em momentos de emergência ou rememorar a trajetória das famílias que compõe os movimentos afim de retomar laços perdidos ao longo dos anos. A partir de um mapeamento da comunicação produzida pelas Brigadas Populares e MTST dentro desses movimentos, esta pesquisa discute suas estratégias e efeitos a partir do referencial teórico e de entrevistas com membros das ocupações e das organizações políticas. A análise revela que a comunicação legitima no discurso os movimentos de ocupação e as organizações políticas. Os depoimentos e a forma como a comunicação é estruturada reiteram que esse processo de legitimação acontece através do enquadramento da memória e da divulgação do conteúdo produzido a uma comunidade de interesses comuns, que está estabelecida além do território. Dessa forma, a pesquisa aponta que mais importante do que procurar definições para enquadrar a comunicação produzida nas ocupações urbanas em alternativa, popular ou comunitária, é mostrar sua contribuição para legitimação desses movimentos e apresentar distintas formas de organizar comunicação em espaços periféricos / This study reflects on the urban occupation movements communication and on the legitimation process moved by those movements within the occupied space. Our study objects are the Contestado Occupation, organized by Brigadas Populares, in São José, metropolitan region from Florianópolis, and also April 06, 2010 Occupation, structured by Movimento dos Trabalhadores Sem Teto (MTST), in Niterói, Rio de Janeiro, Brazil. Several communication's products are developed by the political organizations in these spaces, in order to present their goals, ask for help in emergency moments, or to remind the trejectory of the families that make the movement. From a mapping of the communication produced by Brigadas Populares and MTST within the occupied spaces, this research discusses the communication strategies and effects, using a theoretical referential and interviews with members of the occupations and the political organizations.The analysis reveals that communication legitimizes through discourse occupational movements and political organizations.The statements and the way that communication is structured reiterate that this process of legitimation happens through the framing of memory and the dissemination of content produced to a community of common interests, which is established beyond the territory. In this way, the study shows that more important than searching for definitions to frame the communication produced in urban occupations as alternative, popular or community, is to expose its contribution to the legitimation of those movements and to present different ways to organizing communication in peripheral spaces
|
204 |
Det är bara en myt : En undersökning av trovärdighet i en Flashbacktråd / It is just a myth : A study of reliability in a thread on FlashbackWahlund Hansson, Isabella January 2019 (has links)
Om något är sant eller inte är upp till forskningen och vetenskapen att undersöka. Trots det kan mycket information upplevas som sanning även om det bara är en åsikt, egen erfarenhet eller myt. Den här studien undersöker hur privatpersoner online skapar sanningar utifrån en osanning. Undersökningen är baserad på en tråd från diskussionsforumet ”Flashback”. Tråden har en frispråkig och destruktiv diskurs om personer från Somalia. Analysen är baserad på olika sätt att få något att upplevas som trovärdigt, exempelvis modalitet, hänvisningar och objektivitet. Resultatet visar att de flesta åsikterna och upplevelserna är modifierade på olika sätt för att framstå som mer trovärdiga och om något är trovärdigt ökar det chansen att någon annan anammar samma åsikt eller åtminstone tror att den är sann. / Whether something is true or not is a matter for science and research to investigate. Although, a lot of information can pass by as true even though it might just be an opinion, personal experience or myth. This study investigate how private persons online create a truth out of something untrue. The investigation is based on a thread from the forum for discussion named ”Flashback”. The thread have an outspoken and destructive discourse about people from Somalia. The analysis is based on different ways to make something appear as reliable, for example modality, referencing and objectivity. The result shows that most opinions and experiences are in different ways modified to seem more reliable, and if something is reliabile it increases the chanses of someone else to acquire the same opinion, or at least believe it to be true.
|
205 |
[en] DESIGN AND THE LEGITIMATION OF LOGOTYPES RELATIONSHIP BETWEEN DESIGN LEGITIMATION AGENTS AND THE GRAPHIC LANGUAGE OF LOGOTYPES PRODUCED IN THE 60`S AND 70`S / [pt] O CAMPO DO DESIGN E A CONSAGRAÇÃO DAS LOGOMARCAS ESTUDO DA RELAÇÃO ENTRE AS INSTÂNCIAS DE LEGITIMAÇÃO E CONSAGRAÇÃO DO CAMPO DO DESIGN E A LING. GRÁFICA DAS LOGOMARCAS PRODUZIDAS NAS DÉC. DE 60 E 70DEBORAH CHAGAS CHRISTO 25 November 2003 (has links)
[pt] Analisando as logomarcas da década de 60 e as logomarcas da
década de 90, é possível observar uma mudança nas formas
utilizadas. Elementos gráficos valorizados na década de 60,
como o uso de formas geométricas, poucas cores e
tipografias legíveis, perdem a sua importância na década de
90 e são substituídos por outros, como o uso de imagens
complexas, fotografias manipuladas e uma vasta gama de
cores. Esta dissertação tem por objetivo analisar os
fatores que influenciam e determinam a escolha dos
critérios e formas que passam a ser reconhecidos como
válidos e acabam caracterizando a linguagem gráfica de uma
determinada época. Para isso, foi utilizado como
fundamentação teórica o estudo de Pierre Bourdieu sobre o
campo da arte, já que, apesar de, aparentemente, o design
estar preferencialmente voltado para a indústria, o mercado
e a produção em série, algumas das suas posturas parecem
sofrer a influência direta do campo da arte. Desse modo, a
partir da análise de Pierre Bourdieu, tentou-se criar um
paralelo entre o campo da arte e o campo do design, para
podermos identificar a participação e a função das
diferentes instâncias do campo do design nas tomadas de
decisão sobre as formas e critérios gráficos legitimados
para uma determinada época. Para fazer essa análise, esta
dissertação concentrou-se nas décadas de 60 e 70, utilizando
como objeto de estudo as logomarcas produzidas, nesse
período, por designers. / [en] When we analyze the logos created in the 60s and the ones
produced in the 90s, we can notice a change in the forms
used. Graphic elements valued in the 60s, such as the use
of geometric forms, few colors and legible typographies,
lose their importance in the 90s, and are replaced by
others, like the use of complex images, manipulated photos
and a vast spectrum of colors. This dissertation aims at
analyzing the factors that influence and determine the
choice of the criteria and the forms that tend to be
acknowledged as valid and end up by characterizing the
graphic language of a certain era. For that purpose, Pierre
Bourdieus study on the field of Art was used as a
theoretical basis. Despite Design has been mainly geared
to industry, market and serial production, some of its
postures seem to be directly influenced by the field of
Art. Starting from Pierre Boudieus analysis, we tried to
establish a parallel between the fields of Art and Design
in the decision making process about the forms and the
graphic criteria deemed legitimate for a certain era.
In order to make this analysis, this dissertation has
focused in the 60s and 70s, using the logotypes produced by
designers during this period as object of study.
|
206 |
[en] VERNACULAR GRAPHIC DESIGN: ART OF THE LETTER PAINTERS / [pt] DESIGN GRÁFICO VERNACULAR: A ARTE DOS LETRISTASFERNANDA DE ABREU CARDOSO 26 November 2003 (has links)
[pt] Esta pesquisa pretende analisar a produção de material
gráfico produzido pelas classes populares, o que é aqui
denominado Design Gráfico Vernacular. O objetivo do
trabalho é analisar este fenômeno através de pesquisa
teórica, entrevistas, observações e análise gráfica do
objeto em questão considerando o contexto social em que
surge esse tipo de produção, o que a define, assim como o
uso desses objetos. O objeto de estudo consiste em um
conjunto de letreiros formado por três categorias de
negócios de prestação de serviços, sendo eles: bares,
restaurantes e lanchonetes; cabeleireiros e chaveiros,
registrados na cidade do Rio de Janeiro. A partir da
observação e análise do conjunto de letreiros
confeccionados artesanalmente por profissionais
especializados, os letristas, o trabalho busca também
verificar a existência de uma linguagem própria desse tipo
de produção. A pesquisa parte do princípio de que
instâncias de legitimação provenientes de grupos sociais
distintos, impõem valores e critérios de julgamento que
afetam a produção de um campo de produção de bens
simbólicos como o design. A importância desta pesquisa
reside no fato de que a produção do design gráfico
vernacular, mesmo caracterizando uma produção artesanal em
uma sociedade pós-industrial, ainda é uma prática comum em
todo o país. Esse tipo de produção convive com a produção
do design gráfico culto dentro de uma mesma sociedade,
porém ambos os campos de produção se formam para atender as
necessidades de grupos sociais distintos. / [en] This dissertation intends to analyse the production of
graphical material proceeding from popular social groups,
which is herein named Graphic Vernacular Design. The
focus of the work is to analyse this phenomenon through
theoretical research, surveys, observation and graphical
analyses of the object at issue, observing the social
context in which that production arises, what defines it
and the use of such objects. The object of study is based
on a set of signs featured by three categories of business
and services, such as: bars, restaurants and snack-bars;
hairdressers and locksmiths registered in the city of
Rio de Janeiro. From the observation and analysis of a
handmade set of signs made by skilled professionals in that
area of production, the so-called letter painters, this
piece of work also investigates the existence of a
particular language in that kind of production. The
research takes as principle the fact that legitimation
instances proceeding from different social groups impose
values and rules of judgement which affect the production
of a field of production of symbolic goods as occurs with
the design. The importance of this study is based on the
fact that the production of graphic vernacular design, even
though characterizing a handmade production in a post-
industrial society is still a regular practice in the
country. That kind of production lives together with the
production of cultured graphic design inside the same
society: however, both fields of production are formed to
attend the needs of distinct social groups.
|
207 |
O processo de desenvolvimento e legitimação de mercados: o caso da legalização da marijuana no UruguaiDias, William Weber 01 July 2016 (has links)
Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-08-23T14:58:40Z
No. of bitstreams: 1
William Weber Dias_.pdf: 1578869 bytes, checksum: 3e91f879918babd4691cb86767895783 (MD5) / Made available in DSpace on 2016-08-23T14:58:40Z (GMT). No. of bitstreams: 1
William Weber Dias_.pdf: 1578869 bytes, checksum: 3e91f879918babd4691cb86767895783 (MD5)
Previous issue date: 2016-07-01 / Nenhuma / Este trabalho buscou compreender o processo de legitimação da maconha no Uruguai. Pela primeira vez um país legaliza todos os setores do mercado de cannabis. Baseado em estudos semelhantes como a legitimação dos cassinos de apostas americanos e a mudança no mercado fonográfico com o download de musicas, o estudo segue a linha dos principais estudos de legitimação e se baseia nos pilares da teoria institucional para analisar o processo de legitimação do mercado. Com uma abordagem exploratória, a pesquisa iniciou em um processo de desk research e análise dos discursos midiáticos e em sua segunda etapa em campo buscou inspiração na pesquisa etnográfica onde foram realizadas entrevistas informais, diários de campo, observações e entrevistas qualitativas semi-estruturadas. O processo de análise e coleta de dados levou em consideração todos os atores oficiais envolvidos no novo mercado. Os resultados demonstraram um mercado com mudanças após a aprovação da lei de legalização. Com pouco mais de 2 anos de mercado legalizado, existe uma certa maturidade no mercado e competidores se diferenciando por qualidade e distribuição. No âmbito dos consumidores, esses possuem ritos de consumo e práticas estabelecidas mesmo antes da legalização, o que indica uma legitimação em processo anterior a mudança outorgada pelo presidente uruguaio Pepe Mujica. O estudo ainda abre possibilidade para outras formas de legitimação e discute com trabalhos de mesma lente teórica as diferenças e semelhanças na legitimação. Existem oportunidades de complementação já que não foram abordados temas como o narcotráfico e os malefícios que esse novo mercado pode trazer a sociedade. Os resultados apresentados são interessantes para os cidadãos uruguaios como também para demais países que buscam uma legalização em diversos mercados. Aos empreendedores e sonhadores que por vezes vislumbram a criação de um novo mercado ou lançamento de um produto. / This study intends to understand the process of legitimation of marijuana in Uruguay. For the first time a country legalizes all cannabis market sectors. Based on similar studies as the legitimation of American casinos and the change in the music industry with downloads, the study follows the line of the main studies of legitimation and is based on institutional theory to analyze the market legitimation process . With an exploratory approach, this research began in a process of desk research and analysis of media discourse and its second stage sought inspiration in ethnographic research which were conducted informal interviews, daily field, observations and semi-structured interviews. The process of analysis and data collection took into account all the official players involved in the new market. The results showed a market with changes after the approval of the legalization law. With just over two years of legalized market, there is a certain maturity in the market and competitors by differentiating quality and distribution. About consumers, these have consumption rites and practices established even before legalization, which indicates a legitimisation in previous process change granted by Uruguay's President Pepe Mujica. The study also opens the possibility for other forms of legitimation and discusses with work as a theoretical lens differences and similarities in legitimation. There are complementary opportunities as they were not addressed issues such as drug trafficking and the dangers that this new market can bring to society. The results are interesting for Uruguayan citizens but also for other countries seeking legalization in several markets. Entrepreneurs and dreamers who sometimes dream with the creation of a new market or launching a product.
|
208 |
全民健康保險法合法化過程之研究 / The Study of Legitimation Process of National Health Insurance Act白佳慧, Pai, Chia Hui Unknown Date (has links)
由於我國在社會、經濟、政治方面快速發展,人民普遍要求實施全民健康保險。在長達七年的規劃之下,終於在八十三年七月實施。全民健康保險法可說是我國有史以來最重要的民生法案,其不僅具有具體的福利效益和保障國民免於疾病的威脅的功能,而且更具有已邁向福利社會的具體意義。
隨著各國民主政治的發展,人民參與政治過程的機會和方式愈來愈多,我國全民健康保險法草案合法化過程中由於爭議極多,例如保險費負擔比例、保險機構的體制、分級轉診的部分負擔等,各個利益團體也不斷介入其中,使得全民健康保險法草案合法化過程更為熱鬧非凡,同時,也充滿了政治性和妥協性。
全民健康保險制度的實施,其成敗關鍵在於現制缺失的徹底消除,醫療體系的健全與效率,以及全體國民的共識與維護。任何制度的實施都會有一段陣痛期,唯有多方面加以配合,才能使全民健康保險成為可長可久的制度。
|
209 |
Religion, rock och pluralism : En religionssociologisk studie av kristen diskurs om rockmusikHäger, Andreas January 2001 (has links)
Rock music has during all of its almost 50 years of existence been the subject of criticism and debate. Much of this criticism has risen from religious circles. But also in these circles, rock music has its advocates. This thesis studies the reactions to rock music by spokespersons for institutional Christianity. Most of the material studied is written and published material. The material dates from 1983-1998 and originates from Sweden, Finland and the United States. The material is studied qualitatively. The purpose is to study the Christian discourse on rock music as an example of how institutional religion defends itself against competition. A theoretical perspective and conceptual apparatus is developed. The Christian discourse on rock is viewed as the defence of a monopolistic symbolic universe - institutional Christianity - against an outside threat - rock. This defence is described by two concepts, devaluation and incorporation. Devaluation involves giving rock an inferior status, for example defining it as demonic. Incorporation is an attempt to make rock part of the Christian symbolic universe. The result of devaluation and incorporation is the same: the denial of any reality outside the Christian symbolic universe. Several different techniques for devaluating and incorporating for example rock music can be used. Two such techniques are studied in the thesis: symbol interpretation, and the defence of boundaries. The main contribution of the thesis is the development and application of a theoretical perspective on how institutional religion defends itself against competition. The discussion on how established religion reacts to "secular" media adds an important dimension to the academic discussion on media, religion and culture.
|
210 |
Redovisning av utsläppsrätter : En komparativ studie av 250 svenska företag / Accounting for emission rights : A comparative study of 250 Swedish companiesClaesson, Erica, Espeling, Matilda January 2015 (has links)
Handelssystemet med utsläppsrätter, EU ETS, är ett av EU:s verktyg för att minska utsläppen av växthusgaser. Utsläppsrätterna kan förvärvas genom antingen kostnadsfri tilldelning från Naturvårdsverket eller genom handel, vilket ligger till grund för olika anskaffningsvärden. Det finns även olika syner på vilken slags tillgång som en utsläppsrätt kan anses ha karaktär av, exempelvis immateriell tillgång, varulager och finansiell tillgång. Tidigare fanns en gällande tolkning för redovisningen av utsläppsrätter, IFRIC 3, idag finns det dock ingen reglering för redovisningen av utsläppsrätter.Den genomförda studien syftar till att kartlägga hur 250 svenska företag som omfattas av EU ETS redovisar utsläppsrätter i de finansiella rapporterna. Utöver det syftar studien till att undersöka om det föreligger några skillnader i redovisningen beroende på vilket regelverk som företagen tillämpar. För att undersöka skillnader och således göra en jämförelse har bolagen delats in i tre huvudgrupper vilka är; kommunala regelverk, nationella regelverk och internationella regelverk.Tidigare forskning har kommit fram till att redovisningen av utsläppsrätter skiljer sig både vad det gäller klassificering och värdering vilket även bekräftas av den genomförda studien. Från studien kan konstateras att hela 43 procent av företagen inte lämnar någon information alls kring att de omfattas av EU ETS. Dessutom lämnar 20 procent enbart information om att de inkluderas av handelssystemet utan att redovisa ett värde i balansräkningen. En anledning till att företag enbart redovisar information kan vara för att tillgodose intressenters krav på, och behov av, upplysningar av finansiell information. Resterande 37 procent redovisar ett värde av utsläppsrätterna i balansräkningen. Majoriteten klassificerar tillgången som antingen immateriell tillgång eller varulager. Gällande skulden som uppstår för utsläppsrätter är det vanligast att klassificera som en kortfristig skuld. Anskaffningsvärde är den vanligaste värderingsmetoden för både tillgången och skulden av utsläppsrätterna.Redovisningen av utsläppsrätter skiljer sig både inom och mellan bolagsgrupperna. Det finns tendenser på att företag som tillämpar ett internationellt regelverk i större utsträckning redovisar utsläppsrätterna än de som tillämpar ett nationellt regelverk. Det kan bero på mer omfattande upplysningskrav för de som redovisar enligt ett internationellt regelverk. I studien har företagens redovisning av utsläppsrätter analyserats utifrån intressentteorin, legitimitetsteorin och institutionell teori.Den genomförda kartläggningen av svenska företags redovisning av utsläppsrätter har bidragit till att belysa problematiken kring att redovisningen inte är konsekvent. / EU ETS is one of the EU’s instruments for reducing greenhouse gas emissions. The emission rights can be acquired through either free allocation from the Swedish Governmental Authority, Naturvårdsverket, or by trade, which is the basis for various valuation at cost. There are also different views of what kind of asset emission rights can be considered as, for example intangibles, inventories and financial assets. Previously there was a valid interpretation for the accounting of emission rights, IFRIC 3. Nowadays there is no regulation for the accounting of emission rights.The study aims to identify how 250 Swedish companies, covered by the EU ETS, account for the emission rights in the financial statements. Furthermore, the study aims to examine whether any differences between companies depends on the applied accounting standards. To examine differences and thus make a comparison, the companies have been divided into three main groups; Municipal standards, National standards and International standards.Previous research has concluded that the reporting of emission rights differ between companies both in terms of classification and valuation, which is confirmed by the study. The study states that 43 percent of the companies do not provide any information concerning the EU ETS. Furthermore, 20 percent solely provide information about the inclusion of EU ETS without reporting a value in the balance sheet. One reason could be to satisfy stakeholders' requirements and needs for financial information. It is 37 percent that reporting a value in the balance sheet. A majority classify the rights as intangibles or as inventories. Regarding the liability incurred by the emission rights the most common way to classify is as a current liability. The most frequently used method of valuation for both assets and liabilities is at cost.The accounting of emission rights varies both within and between the three groups. There are indications that companies applying the international standards, to a greater extent recognize emission rights than companies applying Swedish standards, which may be due to higher disclosure requirements. In the study, an analysis of the accounting for emission rights is performed based on stakeholder theory, legitimacy theory and institutional theory.The performed identification of how Swedish companies account for the emission rights has intended to highlight the problem that the accounting is not consistent.This thesis is hereinafter written in Swedish.
|
Page generated in 2.5034 seconds