Allmännyttiga ideella föreningar är en samling av människor med gemensamma intressen som arbetar för allmänhetens nytta. Verksamheten kräver resurser för att drivas vilket oftast genereras av samhället i form av bidrag och donationer. Därav blir ideella föreningar beroende av intressenter som tillför resurser för att kunna driva en ideell verksamhet. Beroendet kräver i sin tur att ideella föreningar anses vara legitima. Föreningar använder därför strategier för att skapa och bevara legitimitet, varav årsredovisningar är ett av verktygen som används. Syftet med studien är att skapa en förståelse för hur allmännyttiga ideella föreningar använder årsredovisningar för att skapa och bevara legitimitet. En kvalitativ innehållsanalys har utförts på tio allmännyttiga ideella föreningars årsredovisningar genom en undersökningsmodell för att identifiera koder, nyckelord och meningsbärande enheter i ett kodningsschema. Undersökningsmodellen bygger på tidigare forskning kring fyra olika strategier som är; informera, anpassa, ändra och manipulera. Resultatet av studien visar att allmännyttiga ideella föreningar informerar, anpassar, ändrar eller manipulerar genom årsredovisningarna för att skapa och bevara legitimitet. Studiens teoretiska bidrag är en mer teoretiskt utvecklad modell för en fortsatt framtida forskning. Studiens sociala bidrag är att bidra med en förståelse för hur allmännyttiga ideella föreningar skapar och bevarar legitimitet genom årsredovisningen. / Public non-profit organizations are groups of people with common interests working towards specific goals. To be able to operate, the organizations require resources generated by the society through gifts and donations. Therefore, the organizations are dependent on the stakeholders to be able to survive the market. Organizations also require that the society assumes the non-profit organizations to be legitimate. Legitimacy can be created and maintained through various strategies, including annual reports as one of the tools to do so. The purpose of the study is to create an understanding of how public non-profit organizations uses annual reports to create and maintain legitimacy. A qualitative content analysis is adapted on ten annual reports of public non-profit organizations through a research model to identify codes, keywords and meaningful components in an encoding scheme. The research model is based on previous research on four different strategies; inform, adapt, modify and manipulate. The results of the study indicate that public non-profit organizations inform, adapt, modify or manipulate in order to create and maintain legitimacy through the annual reports. The study’s theoretical contribution is a further developed theoretical model for future research. The study’s social contribution is to contribute with an understanding of how the public non-profit organizations in Sweden create and maintain legitimacy through annual reports.

In partial fulfilment of the requirements for the degree of: Masters of Commerce University of the Witwatersrand / In recent years, the call for companies to account for their activities to a wide group of stakeholders has grown. Integrated reporting provides a platform for such stakeholder communication. Recent studies have, however, concluded that integrated reporting is viewed merely as an exercise to be undertaken to ensure compliance. This thesis explores the challenges faced by those charged with the preparation of the integrated report in the South African eco-tourism industry. It adopts a social constructivist ontology and is grounded in an interpretive epistemology. The eco-tourism industry is particularly suited to this study as the notion of sustainability and, more recently, integrated reporting is of great importance in a rapidly growing industry which places significant reliance on natural resources. It is required to deliver economic profits whilst ensuring that the differing needs of a range of stakeholders are met. A theoretical framework of change implementation, based on different mechanisms presented by existing literature, was developed and used in exploring the challenges encountered by a case organisation when preparing its integrated report. A qualitative case study was undertaken in which the role-players in the preparation of the integrated report of the case entity were interviewed, and the minutes of internal meetings and workshops and an external assurance report were reviewed. In this context, this thesis provides further understanding of the challenges faced by organisations in the preparation of an integrated report, providing insight into how preparers are interpreting and applying the guidelines found in the integrated reporting frameworks and codes on corporate governance. / MT2017

A research report submitted to the Faculty of Science, in partial fulfilment of the requirements for the degree of Master of Science, University of the Witwatersrand, Johannesburg. 30 October 2014. / The reporting of non-financial data has steadily increased over the past three decades and there is evidence that including social and environmental indicators in the annual report is correlated with improved environmental performance of listed companies. The annual reports of a selection of 82 JSE-listed companies, including the full JSE Top 40, were analysed for mentions of the natural environment for the reporting periods of 2010 and 2012. The introduction of the King III principles by the JSE occurred between these two periods, providing an opportunity to assess the impacts that this move had on annual reporting. Attention was paid to mentions in the leadership reviews by the Chairmen and the CEOs, presence of empirical environmental data, environmental KPIs and the manner in which these data were presented and discussed in the report. In addition, a survey asking qualitative details of company reporting policy was conducted among the staff members responsible for environmental reporting of these companies. The standard and sophistication of environmental reporting varied widely across the sample, with Top 40 companies generally reporting better than non-Top 40 companies. Primary industries were more likely to provide empirical data than service industries and only agricultural industries appeared concerned with the manner in which changes in the natural environment could affect their business. There remains a wide variation in the type and detail of environmental reporting across the sample with very little evidence that the data, as reported, play a meaningful role in the decisions of either management or investors.

“Waste of resources is a mortal sin at IKEA.” – Ingvar Kamprad IKEA, as one of the biggest furniture companies in the world (Alänge, 2015), makes it interesting to have a look into their practices to gain a deeper insight by looking at how they work on a more sustainable and environmental friendlier world. Since Ingvar Kamprad, the founder of this company, mentioned sustainability from the earliest years, this work will provide an insight on how the sustainability annual reports of IKEA present their sustainability strategies to the reader every year. The researchers use the secondary analysis method to provide the theoretical framework and apply a case study to conduct the empirical data of the company IKEA. Since (Harte et al., 1991) pointed out that annual reports are an important source of environmental information. The database is in form of annual reports from the year 2010 till 2018 that were provided by the company IKEA itself. Through the pattern matching method the numbers over the years are compared and discussed due to their development. Furthermore, the areas “production” and “supplier” are selected from the supply chain management and also included in the analyzes section, since both, the development of other organizational relationships in the supply chain and the environmental corporation can become an integral part of the company (Seuring & Müller, 2008). Through diagrams in the empirical chapter this work will provide a comparison between the different factors in the mentioned areas of the supply chain management and discuss the actual development and partly improvements of the factor’s “energy”, “waste”, “production” etc. and the promises and goals from the IKEA’s side.

O objetivo desta investigação foi responder à seguinte questão: o que as escolas devem fazer para realizar completamente sua tarefa de formar leitores? Eu relatei e analisei os procedimentos do projeto Letras e Livros na cidade de Embu das Artes/SP, entre os anos 2002 e 2006, que produziram uma redução substancial do número de crianças não alfabetizadas após quatro anos de escola. Os efeitos positivos desta ação fortaleceram nossa suposição, de que o apoio individual para crianças, social e cognitivamente vulneráveis, foi efetivo. Eles confirmaram também a hipótese de base psicogenética do valor das consignas de interesse pessoal e leitura cooperativa. A ampliação do repertório literário através de leitura em voz alta também foi decisiva. Os estudos de caso, produzidos durante o projeto, usados para análise e como modelo inspiradores no processo de formação, mostraram-se úteis para o aperfeiçoamento profissional da equipe. / The main purpose of this investigation was to answer the following question: what must schools do to fulfill completely their task of forming readers? I have related and analysed the procedures of the project Letras e Livros in the city of Embu das Artes/SP during the years 2002 to 2006, which produced a substantial reduction in the number of children who were not able read after four years of school. Positive effects of these actions suport our assumption, that individual personalysed help offered to socially and cognitinely vulnerable children were effective. They suported also the psychogenetically based hypothesis of the value of personally significant tasks and cooperative reading. Enlarging literary konowledge through oral readings was decisive too.The best case reports produced during the project were used for analysis and inspiring model prooving useful to improvement of professional skills.

A epilepsia, cujas crises são resultantes de distúrbios elétricos temporários no cérebro, é a quarta enfermidade neurológica mais comum, atingindo aproximadamente 50 milhões de pessoas. Essa enfermidade pode ser diagnosticada por meio de eletroencefalogramas (EEG), que são de elevada importância para o diagnóstico de enfermidades cerebrais. As informações consideradas relevantes desses exames são descritas em laudos médicos, que são armazenados com o objetivo de manter o histórico clínico do paciente e auxiliar os especialistas da área médica na realização de procedimentos futuros, como a identificação de padrões de determinadas enfermidades. Entretanto, o crescente aumento no armazenamento de dados médicos inviabiliza a análise manual dos mesmos. Outra dificuldade para a análise de EEG é a variabilidade de opiniões de especialistas sobre um mesmo padrão observado, podendo aumentar a dificuldade para o diagnóstico de enfermidades cerebrais. Também, os exames de EEG podem conter padrões relevantes difíceis de serem observados, mesmo por profissionais experientes. Da mesma forma, nos laudos podem faltar informações e/ou conter erros de digitação devido aos mesmos serem preenchidos apressadamente por especialistas. Assim, neste trabalho foi desenvolvido o método computacional de geração de laudos médicos (automatic generation of medical report AutoGenMR), que tem o propósito de auxiliar especialistas da área médica no diagnóstico de epilepsia e em tomadas de decisão. Esse processo é aplicado em duas fases: (1) construção de classificadores por meio de métodos de aprendizado de máquina e (2) geração automática de laudos textuais. O AutoGenMR foi avaliado experimentalmente em dois estudos de caso, para os quais, em cada um foi utilizada uma base de EEG disponibilizada publicamente e gratuitamente. Nessas avaliações foram utilizadas as mesmas configurações experimentais para a extração de características e construção de classificadores (desconsiderando que um dos problemas de classificação é multiclasse e o outro, binário). No primeiro estudo de caso, os modelos preditivos geraram, em média, 89% das expressões de laudos. Na segunda avaliação experimental, em média, 76% das sentenças de laudos foram geradas corretamente. Desse modo, os resultados de ambos estudos são considerados promissores, constatando que o AutoGenMR pode auxiliar especialistas na identificação de padrões relacionados a eventos epiléticos, na geração de laudos textuais padronizados e em processos de tomadas de decisão. / Epilepsy, which seizures are due to temporary electrical disturbances in the brain, is the fourth most common neurological disorder, affecting 50 million people, approximately. This disease can be diagnosed by electroencephalograms (EEG), which have great importance for the diagnosis of brain diseases. The information considered relevant in these tests is described in textual reports, which are stored in order to maintain the patients medical history and assist medical experts in performing such other procedures as the standard identification of certain diseases. However, the increasing medical data storage makes it unfeasible for manual analysis. Another challenge for the EEG analysis is the diversity of expert opinions on particular patterns observed and may increase the difficulty in diagnosing diseases of the brain. Moreover, the EEG may contain patterns difficult to be noticed even by experienced professionals. Similarly, the reports may not have information and/or include typographical errors due to its rushed filling by experts. Thereby, in this work, the automatic generation of medical report (AutoGenMR) method was developed in order to assist medical experts in the diagnosis of epilepsy and decision making. This method is applied in two phases: (1) classifier building by machine learning techniques and (2) automatic report generation. The AutoGenMR was computed in two case studies, for which, a public and freely available EEG database was used in each one. In both studies, the same experimental settings for feature extraction and classifier building were used. In the first study case, the classifiers correctly generated, on average, 89% of the report expressions. In the second experiment, on average, 76% of the report sentences were successfully generated. In this sense, the results of both studies are considered promising, noting that the AutoGenMR can assist medical experts in the identification of patterns related to epileptic events, standardized textual report generation, and in decision-making processes.

A Medicina Veterinária Legal é uma área em crescimento devido à demanda da sociedade na coibição dos crimes contra a fauna. No Brasil, pouco se conhece acerca da magnitude deste problema. Além disso, a investigação dos crimes contra a fauna é dificultada pela baixa disponibilidade de médicos veterinários e de órgãos especializados trabalhando em sintonia com a Polícia Judiciária e a Justiça, na elaboração da prova médico veterinária legal. A perfeita sintonia entre as partes pode ser alcançada por meio da comunicação adequada, que se concretiza por meio do laudo pericial. Assim, o presente estudo propôs-se a estimar a incidência dos casos de crimes contra a fauna praticados contra cães e gatos, em São Paulo, bem como a elaborar um modelo de laudo de exame de necroscopia, para ser utilizado nestes casos. Em primeiro lugar, foi realizado um levantamento retrospectivo dos casos encaminhados a dois órgãos distintos que lidam com esta modalidade de crime em sua rotina de atendimento: o Departamento de Patologia da FMVZ/USP e o Núcleo de Análise Instrumental do Instituto de Criminalística de São Paulo (NAI/IC). Este levantamento possibilitou a visualização do perfil quantitativo e qualitativo dos casos de maus-tratos a cães e gatos, no período de 2003 a 2009. Felinos são mais afetados pela prática de maus-tratos que caninos, não há diferença em relação ao sexo, predominam animais jovens e os agentes mais utilizados são os carbamatos. A seguir foi realizada uma pesquisa retrospectiva de laudos de exames de necropsia, que possibilitou a elaboração de um modelo de laudo, para ser utilizado na normatização de laudos de exame de necropsia elaborados pelo Departamento de Patologia da FMVZ/USP, em casos de crimes contra a fauna, a fim de melhorar a comunicação entre médicos veterinários e as demais partes envolvidas nos processos de crimes contra a fauna. / Legal Veterinary Medicine is a growing field due to the demand of the society in restraint of crimes against fauna. In Brazil little is known about the magnitude of this problem. Furthermore investigation of crimes against fauna is rendered difficult by the low availability of veterinarians and specialized agencies working in harmony with Jucidial Police and Justice in the development of veterinary medical legal evidence. The perfect coordination of these efforts can be achieved through appropriate communication which is performed by the expert report. Thus, this study aimed to estimate the occurrence of cases of crimes committed against dogs and cats in the city of Sao Paulo, and develop a model for necroscopy examination report, to be used in these cases. First, it was performed a retrospective review of cases referred to two separate institutional departments dealing with this type of crime in their routine attendance: the Department of Pathology of FMVZ/USP and the Instrumental Analysis Laboratory of the Criminalistics Institute of Sao Paulo (NAI/IC). This survey allowed the visualization of the annual distribution and quantitative and qualitative profile of cases of mistreatment of dogs and cats, in the period of 2003 to 2009. Felines are more affected by the practice of mistreatment than canines; there is no difference regarding gender, predominantly young animals and the agents most commonly used are carbamates. Then it was performed a retrospective study of reports of necropsy examinations, which enabled the elaboration of a model report to be used in the standardization of medical examination reports for autopsy prepared by the Department of Pathology of FMVZ/USP to improve communication between veterinarians and other parties involved in cases of crimes against fauna.

Instrumento de pesquisa que rastreia e sistematiza as referências feitas aos arquivos nos relatórios dos presidentes das Províncias, entre 1835 e 1889, de modo a oferecer subsídios para a reconstituição histórica das instituições arquivísticas públicas brasileiras. / Finding aid which collects and organizes all references about archives in the reports of the provincial presidents, between 1835 and 1889, in order to facilitate the historical reconstitution of brazilian archival institutions.

O aumento significativo da deterioração das condições ambientais e sociais em muitas partes do mundo indicam que a sustentabilidade como um todo pode estar ameaçada. Assim a sustentabilidade empresarial tornou-se um objetivo bastante almejado e de fundamental importância não só para as empresas que sofrem constantes pressões sociais, mas também para toda a humanidade. Por esses motivos, cada vez mais empresas estão adotando relatórios de sustentabilidade para demonstrar seu engajamento com a sustentabilidade empresarial. Para tanto, é preciso utilizar indicadores adequados para a mensuração de desempenho dessas organizações em relação à sustentabilidade. Assim, esta dissertação analisou relatórios de sustentabilidade e identificou que o relatório de sustentabilidade GRI vem sendo utilizado não apenas como um relatório de transparência mas como um certificador, portanto tem como objetivo avaliar se o GRI pode ser analisada como ferramenta adequada para a caracterização de empresas brasileiras enquanto sustentáveis, por meio de revisão bibliográfica, pesquisa em modelos de indicadores de sustentabilidade e análise dos relatórios das seis empresas brasileiras atestadas como A+. Como resultado desta pesquisa verificou-se que o GRI deve ser melhorado em vários e importantes aspectos para que possa ser usado como certificador da Sustentabilidade Empresarial. / The significant increase of deteriorating environmental and social conditions in many parts of the world indicate that sustainability as a whole may be threatened. Thus corporate sustainability has become a very desired objective and of fundamental importance not only for companies that suffer constant social pressures, but also for all mankind. Thus, seek sustainability has come to represent a real need for organizations to be able to survive. For these reasons more and more companies are adopting sustainability reports to demonstrate their commitment to corporate sustainability. Thus, this dissertation examined sustainability reports and identified the GRI sustainability report has been used not only as a transparency report but as a certifier therefore aims to evaluate whether the GRI can be considered as suitable tool for characterizing companies while Brazilian sustainable, through literature review, research on models of sustainability indicators and analysis of the reports of the six Brazilian companies certified as A +. As a result of this research it was found that the GRI should be improved in several important respects so that it can be used as certifier Corporate Sustainability.

Esta dissertação apresenta a análise de relatórios de pesquisa e de estágio elaborados por alunos graduandos em Letras. Os relatórios de pesquisa constituintes do corpus foram produzidos tendo em vista o contexto de Iniciação Científica, no qual estes relatos são exigidos periodicamente pelas agências de fomento à pesquisa. Os relatórios de estágio foram entregues como trabalhos de conclusão da disciplina Metodologia do Ensino de Português, da Faculdade de Educação da Universidade de São Paulo. O objetivo na análise deste material foi perceber de que modo duas formas diferentes de lidar com o conhecimento podem influenciar na formação de um mesmo sujeito. A hipótese que nos levou a fazer esta reflexão é a de que quando o graduando em Letras vivencia o lugar de pesquisador, participando de um processo investigativo no qual ele lida com o conhecimento de forma \"curiosa\", isto é, assumindo uma postura ativa em relação ao objeto de conhecimento, ele levará isso para outras práticas, inclusive para a prática pedagógica, em que o conhecimento é tomado como objeto de ensino. Sendo assim, o que almejamos com esta dissertação é contribuir, por meio da análise de relatórios de pesquisa e de estágio, para a discussão sobre como a realização de pesquisa, durante a graduação em Letras, participa enquanto instrumento de formação do professor de língua portuguesa do ensino básico. Durante as análises, tornou-se fundamental o conceito foucaultiano de formação discursiva (FD), pois a questão norteadora deste trabalho foi: a pesquisa é investigativa? Esta se mostrou como a primeira reflexão necessária para pensarmos o que segue: qual o papel da pesquisa na formação do professor de língua portuguesa? Para realizarmos tais análises, delineamos o que foi chamado no trabalho de FD do dogma e FD da investigação. Sendo que, quanto à FD do dogma, procuramos verificar se havia indícios na escrita dos relatórios que apontassem modos de aproximação com o objeto de conhecimento limitando-se à repetição irrefletida, enquanto sobre a FD da investigação buscamos perceber como estes mesmos modos de aproximação privilegiavam o questionamento e a reflexão crítica. / This dissertation exposes the analysis of research and training reports written by Language e Literature students. The research reports that form the corpus were produced by considering the context of Scientific Initiation, in which these reports are required periodically by funding agencies. The training reports were handed as Portuguese Teaching Metodology final paperwork, in Education College of University of Sao Paulo. The present research intends to notice how two diferent ways to deal with knowledge can influence on the learning process of the same subject. The hypothesis that led us to make this reflection is that when the Language e Literature student holds the researcher position, participating of a reflexive process in which he deals with the knowledge admitting attitude of investigation, going to the building of the knowledge, this student will take on this attitude in other performances, including the teaching activity. So, we intend to contribute to the discussion about how the research works as an education device, during Language e Literature graduation. In the analysis the concept of discursive formation (DF) became essencial, because this dissertation was guided by two questions: is the research, in fact, reflexive? And, how does it contribute to the portuguese teacher education? In order to answer these questions we outlined what was called DF of dogma and DF of investigation. About the DF of dogma, we intend to verify if there were evidences that the treatment given to the knowlegde was limited by the non-reflexive repetition. And about DF of investigation we intend to notice if was possible the developing of reflexive apreciations.