Submitted by Maria Dulce (mdulce@ndc.uff.br) on 2014-02-06T17:54:03Z No. of bitstreams: 1 Santos, Beatriz-Dissert-2013.pdf: 979494 bytes, checksum: ce044e3590d5d82f2249b94be9745a9d (MD5) / Made available in DSpace on 2014-02-06T17:54:03Z (GMT). No. of bitstreams: 1 Santos, Beatriz-Dissert-2013.pdf: 979494 bytes, checksum: ce044e3590d5d82f2249b94be9745a9d (MD5) Previous issue date: 2013 / nserida no contexto das discussões sobre o Ultramar e do chamado Mundo Atlântico, a região denominada pelos portugueses de “Guiné do Cabo Verde” reconhecidamente apresentou desde os primeiros contatos, durante o período expansionista português, características singulares. No entanto, o foco sobre o estudo da cultura da Guiné parece ter sido sempre ofuscado pelas curiosidades e potencialidades que as interações, de diversas naturezas, entre europeus, africanos e árabes geravam. Dessa forma, apresenta-se nesta dissertação um estudo que visa dar um passo em direção ao preenchimento dessa lacuna deixada em aberto. Para este fim, o objetivo aqui é o de contextualizar a região no período dos séculos XVI e XVII e seu lugar dentro da lógica do mundo Ultramarino. Tendo como proposta principal promover uma análise sobre um dos grupos étnicos mais conhecidos do período, os mandingas. Esta proposta utiliza como fontes os relatos de três viajantes cabo-verdianos que comerciaram na região durante décadas. Assim apresenta-se aqui uma análise reflexiva a respeito de vários assuntos pertinentes a temática de estudos da cultura, história da África e das imagens deixadas aos historiadores, por meio das fontes, do período da expansão marítima / Inserted in the context of discussions on the so-called Ultramarine and the Atlantic World, region called by the Portuguese “Guinea of the Cape Verde” admittedly showed unique characteristics since the first contact during the expansionary period. However, the concentration on the study of ethnic groups in the region seems to have been overshadowed by curiosity and the potential interactions of various kinds, among Europeans, Africans and Arabs generated. Thus, this dissertation presents a study that aims to take a step toward filling this gap left open. To this end, the goal here is to contextualize the region during the sixteenth and seventeenth centuries and its place within the world of logic Overseas. With the proposed main promote an analysis of one of the best known ethnic groups period, mandingas. This proposal use the reports written three travelers Cape Verdeans who traded in the region of decades. Thus, we present here a reflective analysis on various matters pertaining to the theme of cultural studies, African history and images left to historians, through sources, the period of maritime expansion.

On November 1989 the Convention on the Rights of the Child was adopted by the United Nations General Assembly. Today more than 20 years later the convention is ratified by all countries in the world except the USA. A question asked is however if the convention after 20 years of development work has in fact accomplished some positive effects for children around the world?   The aim of this thesis is to evaluate the implementation of the Convention on the Rights of the Child in selected states and to reach this aim some questions need to be answered:   What do the selected states do to realize the best interest of the child? What do the selected states do to guarantee all children’s right to survival and development? Do all children in the selected states have the same right to health and health services? Do all children in the selected states have the same right to education?   The material studied in this thesis is those reports that are to be sent periodically to the Committee on the Rights of the Child by all states. The result of this study shows that the Convention on the Rights of the Child has made some positive progresses when it comes to the situation of the child in the world. In the selected states of this study the awareness of the Rights of the Children is noticeable and according to the periodic reports the states continue to work and develop the implementation of the convention.

In Sweden, there are limits to how much leachable substances waste must contain in order to be deposited as hazardous waste. Fly ash from waste incineration often end up over the limit, mainly due to the chloride content. Fly ash is therefore often deposited abroad. The purpose of this study was to investigate the possibility to handle fly ash locally. To clarify how the law is applied, environmental reports and permit documents from ten waste sites with permission to deposit fly ash were studied. In addition, a literature study was made to review the state of knowledge regarding the treatments of fly ash. The treatment methods are numerous, but are at different levels of commerciality. Among the treatments available there are both physical, chemical, biological, electrical and thermal variants. Many of the treatments (except for carbonation and microbial bioleaching) results in chloride levels below the limits. Several are however unrealistically expensive or generate wastewater with high levels of chloride that would need further treatment. Three plants out of the ten holding permits to deposit fly ash, have exemptions from the limit for chlorides. It's however difficult to see a common reasoning for allowing exemptions. In several cases there are sensitive receiving waters downstream from the landfill. One reason to be dispensed despite this sensitivity, may be the guidance that EPA issued. It is not formulated any specific concerns relating to chlorides. One handles therefore often high levels of chloride in the leachate as a dilution problem, not a leaching problem. / I Sverige finns det gränsvärden för hur mycket utlakningsbara ämnen avfall får innehålla för att kunna deponeras som farligt avfall. Flygaska från avfallsförbränning hamnar ofta över gränsen för vad som får deponeras, främst p.g.a. kloridinnehållet, och askan deponeras därför bl.a. i Norge och Tyskland. Syftet med denna studie var att utreda möjligheten att hantera flygaska lokalt. För att klargöra hur lagstiftningen tillämpas har miljörapporter och tillståndsbeslut från tio avfallsanläggningar med tillstånd att deponera flygaska studerats. Dessutom har en litteraturstudie gjorts av kunskapsläget när det gäller behandling av flygaska för att motverka lakning av klorider. Behandlingsmetoderna är många, men har kommit olika långt i att anses som kommersiella. Bland behandlingarna finns både fysiska, kemiska, biologiska, elektriska och termiska varianter. Många av behandlingarna (med undantag för karbonatisering och mikrobiell bioutlakning) gör att gränsvärden för utlakning av klorider klaras. Många av behandlingarna är dock orealistiskt dyra eller genererar avloppsvatten med höga kloridhalter. Av de tio anläggningar som innehar tillstånd till att deponera flygaska, så har tre även dispens för gränsvärdet för klorider. Utifrån den information som finns i tillståndsbesluten är det mycket svårt att se ett mönster vad gäller bedömningen av de enskilda fallen. I flera fall finns känsliga recipienter nedströms deponin. En anledning till att dispens ges trots denna känslighet kan vara den vägledning som Naturvårdsverket gett ut. Där formuleras inte någon specifik problematik kring klorider, utan andra ämnen är i fokus. Man behandlar därför ofta höga kloridhalter i lakvatten som ett utspädningsproblem, istället för ett utlakningsproblem.

Sammanfattning   Titel: Efterlevnaden av upplysningskraven i IFRS 13 vid värdering till verkligt värde - En studie om efterlevnaden av IFRS 13 bland börsnoterade fastighetsbolag i Sverige, Tyskland och Storbritannien    Nivå: C-uppsats i ämnet företagsekonomi   Författare: Fredrik Hallin Johansson & Sebastian Warren   Handledare: Fredrik Hartwig   Datum: 2017 – juni   Syfte: Företag som brister i den finansiella rapporteringen lever inte upp till IFRS krav på transparens, kompabilitet och en enhetlig redovisning i Europa. Relevant information riskerar därmed att undanhållas från investerare, analytiker och övriga intressenter på kapitalmarknaden. Att redovisningsstandarder efterlevs är avgörande för att uppfylla dessa målsättningar. Syftet med denna studie är att undersöka hur variablerna företagsstorlek, revisionsbyrå, skuldsättningsgrad, lönsamhet, likviditetsnivå, tid och kluster påverkar efterlevnad av de obligatoriska upplysningskraven i IFRS 13 hos börsnoterade fastighetsbolag i Sverige, Tyskland och Storbritannien.    Metod: Deduktiv ansats där hypoteser formuleras för att testa ett antal oberoende variablers påverkan på fastighetsbolagens efterlevnad av IFRS 13. Ett upplysningsindex konstrueras för att operationalisera efterlevnaden där analysen av insamlad data från årsredovisningar genomförs med multipel regressionsanalys och korrelationsanalys.    Resultat & Slutsats: Studien visar att det finns ett positivt signifikant samband mellan tid och efterlevnadsgrad, vilket innebär att företagen har en högre efterlevnad av de obligatoriska upplysningskraven i IFRS 13 2015 jämfört med 2013. Ett signifikant negativt samband mellan likviditetsnivå och efterlevnadsgrad kan också konstateras där fastighetsbolag med lägre likviditetsnivå har en högre efterlevnad. Studien visar även att efterlevnaden av de obligatoriska upplysningskraven var relativt hög överlag med en genomsnittlig efterlevnad på 76,1 % för 2013 och 81,6 % för 2015. Vi kan slutligen konstatera varierande resultat mellan Sverige, Tyskland och Storbritannien, vilket visar att de studerade variablerna har olika stor påverkan på efterlevnaden av upplysningskraven i dessa länder.   Förslag till fortsatt forskning: En begränsning med denna studie är att vi enbart studerar hur tid, kluster och ett antal företagsspecifika faktorer påverkar efterlevnaden av obligatoriska upplysningskrav. Tidigare forskning visar att det finns landspecifika faktorer som också kan ha en påverkan på efterlevnaden i olika länder. Det vore därmed intressant att även inkludera dessa variabler i vidare studier för att studeras dess påverkan. Den finansiella sektorn står ut med en generellt låg efterlevnad av obligatoriska upplysningskrav i IFRS och det vore därmed också intressant att studera vilka faktorer som kan förklara variationer i efterlevnaden inom denna sektor.      Uppsatsens bidrag: Studien ger bevis på vad som kan förklara skillnader i efterlevnadsgraden av IFRS 13 hos svenska, tyska och brittiska fastighetsbolag. Studiens praktiska bidrag är att den kan ge intressenter en större förståelse för vilka faktorer som kan påverka i vilken utsträckning fastighetsbolag efterlever obligatoriska upplysningskrav. En sådan ökad förståelse leder förhoppningsvis till tydligare standarder och en högre efterlevnad i framtiden vilket innebär en högre kvalité i den finansiella rapporteringen. / Title: Compliance with IFRS disclosure requirements when valuating at fair value – A study examining the compliance with IFRS 13 within listed real estate investment companies in Sweden, Germany and Great Britain.   Level: Final assignment for Bachelor Degree in Business Administration   Author: Fredrik Hallin Johansson & Sebastian Warren   Supervisor: Fredrik Hartwig   Date: 2017 - June   Aim: Companies that lack in their financial reporting do not live up to IFRS requirements of transparency, comparability and uniform accounting in Europe. Relevant information risk to be withheld from investors, analysts and other stakeholders on the capital market. Compliance with accounting standards is crucial to reach these goals. The purpose of this study is to examine how the variables company size, auditor, leverage, profitability, liquidity, time and cluster affects compliance with the mandatory disclosure requirements of IFRS 13 within listed real estate investment companies in Sweden, Germany and Great Britain.   Method: Deductive approach where hypotheses are formulated to test several independent variables impact on real estate investment companies compliance with IFRS 13. A disclosure index is designed to operationalize the compliance level, where the analysis of gathered data from annual reports is performed with multiple regression- and correlation analysis.   Result & Conclusions: The result of this study shows a positive significant relationship between time and compliance level, which means that companies have a better compliance with the mandatory disclosure requirement of IFRS 13 for the year 2015 compared to 2013. A significant negative relationship between liquidity and compliance level can also be found, which means that companies with a lower level of liquidity tend to comply better with the mandatory requirements of IFRS 13. The study also shows a relatively high compliance overall with an average compliance level of 76,1 % for 2013 and 81,6 % for 2015. We can finally conclude a varying result between Sweden, Germany and Great Britain, which shows that the examined variables have different effects on the compliance level in the different countries.   Suggestions for future research: A limitation within this study is that we only examine how time, clusters and several firm specific factors affect the compliance of mandatory disclosure requirements. Prior studies shows that country specific factors also could have an impact on the compliance level in different countries. Therefore it would be interesting to include these variables in further studies to see if they affect the compliance level. The financial sector has been shown to have low level of compliance with IFRS mandatory disclosure requirements and it would therefore also be interesting to examine explanatory factors for compliance level within this sector.   Contribution of the thesis: This study provide evidence of what can explain the differences between Swedish, German and British real estate investment companies level of compliance with mandatory disclosure requirements of IFRS 13. This paper could be useful for different stakeholders by giving them a greater understanding for which factors that can affect to what extent real estate investment companies comply with mandatory disclosure requirements. A greater understanding will hopefully result in clearer standards and higher compliance in the future which thereby would result in a higher quality in the financial reporting.

Titel: Miljövänliga inköp i dagligvaruhandel - En jämförande studie av publika hållbarhetsredovisningar i dagligvaruhandel Kurs: Ämnesfördjupande arbete i logistik, 2FE25E, VT-17 Författare: Arbnora Dervishaj, Anton Lindén Persson, Erik Lingegård Handledare: Åsa Gustavsson Bakgrund: Hållbarhet beskrivs utifrån tre dimensioner; miljö, social och ekonomi. De utvecklade kraven på de miljömässiga dimensionerna sätter press på verksamheter att ta ett större miljöansvar. Med implementering av miljövänliga produkter har de stora aktörerna inom dagligvaruhandeln stor påverkan på marknaden och branschen har blivit ledande för miljövänlig produktion och konsumtion. Genom dess förmåga att kunna påverka hela produktkedjan betraktas inköpsfunktionen som en nyckelfaktor för att driva verksamheten mot en hållbar utveckling. Syfte: Studiens syfte är att identifiera och jämföra vad aktörer inom dagligvaruhandeln i Sverige förmedlar inom miljö vid inköpsfunktionen genom publika hållbarhetsredovisningar. Vidare är syftet att presentera ett förslag till ett ramverk för att öka jämförbarheten av hållbarhetsredovisningar. Metod: Denna studie utgår från en kvalitativ forskningsmetod med ett deduktivt angreppssätt. Vidare har studien tillämpat ett positivistiskt synsätt samt komparativ undersökningsdesign. Studiens teoretiska referensram är sammanställd från vetenskapliga studier, litteratur samt hemsidor. Datainsamling av empiriskt material har utförts genom publika hållbarhetsredovisningar från fyra aktörer inom dagligvaruhandeln; Axfood AB, Coop Sverige AB, ICA Sverige AB och Lidl Sverige KB. Studiens teoretiska referensram och empiriska material analyseras genom mönsterjämförelser mellan urvalet. Slutsats: Studien har identifierat skillnader och likheter i vad som förmedlas angående inköpsprocessen genom publika hållbarhetsrapporter. Genom de genomförda mönsterjämförelserna har ett ramverk operationaliserats utifrån den teoretiska referensramen. Detta ramverk kan användas som en förlängning till de befintliga ramverken för att öka jämförbarheten av prestationer i inköpsfunktionen. Nyckelord: Hållbarhetsredovisning, Dagligvaruhandel, Logistik, Inköp, Miljö, Ramverk, Sortiment, Transport, Leverantörer / Title: Green procurement in grocery trade - A comparative study of public sustainability reports in grocery industry Authors: Arbnora Dervishaj, Anton Lindén Persson, Erik Lingegård Tutor: Åsa Gustavsson Context: Sustainability is described based on three dimensions; environment, social and economics. The developed requirements on the environmental dimension put pressure on businesses to take environmental responsibilities. With implementations of environmentally friendly products, the major companies in the grocery trade have a great impact on the market and the industry has become a leader in environmentally friendly production and consumption. Through its ability to affect the entire product chain, the purchasing function is considered a key factor in driving the business towards sustainable development. Purpose: The purpose of this study is to identify and compare what companies in the grocery trade in Sweden present about environment in the purchasing function through their public sustainability reports. Furthermore, the purpose is to present a proposed framework to increase the comparability of sustainability reports. Method: This study applies a qualitative research with a deductive approach. Furthermore, the study has applied a positivistic view and comparative research design. The theoretical framework consists of scientific studies, literature and websites. The data collection of empirical materials has been conducted through public sustainability reports from four actors in the grocery trade; Axfood AB, Coop Sverige AB, ICA Sverige AB and Lidl Sverige KB. The theoretical framework and empirical material has been analyzed through pattern comparisons between the selected actors. Results: The authors have identified similarities and differences of the presented material in public sustainability reports regarding purchasing function. A framework has been developed to work as a module to prolong the existing framework and strengthen the comparability. Keywords: Sustainability reports, Grocery trade, Logistics, Purchase, Environment, Framework, Assortment, Transport, Suppliers

The main goal of this thesis was to obtain an understanding of the way in which accounting practices that are constantly in transition generate the information that is disclosed in corporate annual reports (CARS). The study shows that CARS may be seen as a product of two main interrelated information processing systems, the first being the mandatory financial information system (MFIS) and the second the discretionary information system (DIS). The MFIS uses accounting practices such as generally accepted accounting principles (GAAP), which include International Financial Reporting Standards (IFRS), International Accounting Standards (IASs), JSE regulations and the Companies' Act requirements, in producing the information disclosed in CARS. The needs of users to reduce the uncertainty and risks in their decision making have an influence on the constantly evolving accounting practices. Standard-setting bodies play a major role in the development and refinement of GAAP. On the other hand, the DIS, in order to provide a complete picture of business entities, uses discretionary accounting practices to produce the contextual information contained in CARS. These discretionary accounting practices are also currently in transition. They cater for the production of information on the business environment, and provide an operating and financial review, overview of strategy, forward-looking information, key performance indicators and information on corporate governance and transparency. Standard-setting bodies may be able to use the contextual information contained in CARS to develop and refine the GAAP used by the MFIS. / Thesis (DComm(Accounting Sciences))--University of Pretoria, 2008. / Financial Management / DCom / unrestricted

Årsredovisningar är ett ofta förekommande objekt inom redovisningsforskningen. Årsredovisningarna är en viktig kommunikationskanal mellan företaget och dess olika intressenter. Rapportens ändamål är primärt att ge intressenterna information om företagets resultat och finansiella ställning. Årsredovisningarnas karaktär har genom åren utvecklats och berikats med bland annat bilder och kompletterande textuella avsnitt. I denna studie har den narrativa delen av årsredovisningar ’VD:n har ordet’ studerats. Avsnittet utgör en viktig del av årsredovisningens frivilliga element, och är en av de mest lästa delarna. Samtidigt är ’VD:n har ordet’, till skillnad från flertalet andra delar i årsredovisningen, oreglerad. Detta ger företaget och den verkställande direktören stora möjligheter att kommunicera ut legitimitetskapande budskap till dess intressenter. Tidigare forskning visar att aktiviteter kopplade till CSR har en positiv påverkan på intressenternas inställning gentemot företaget. CSR är ett rymligt begrepp som innefattar relationen och ansvarstagandet mellan företag och samhälle. Det har visat sig ha stor betydelse för företagen att lyckas signalera dessa aktiviteter till intressenterna. Denna studie syftar till att ge en bättre inblick i hur svenska företag använder ’VD:n har ordet’ för att lyfta fram CSR. Vidare undersöks om det har skett en ökning av CSR-begrepp i ’VD:n har ordet’. Studien uppvisar att det inte finns något samband mellan företagens vinstmarginal och andel CSR-begrepp i ’VD:n har ordet’. Det går inte heller att urskilja ett samband mellan andel CSR-begrepp och andelen begrepp kopplade till resultat. Däremot kunde vi bevisa att det skett en linjär ökning av CSR-begrepp mellan år 2006 och 2015. Begrepp kopplade till resultat har minskat, om än inte linjärt. / Annual reports are a frequently used item in the accounting research. The annual reports are an important communication channel between the company and its various stakeholders. The purpose of the report is to give the stakeholders information about the company's earnings and financial position. The character of the annual reports has evolved over the years and has been enriched with, among other things, pictures and additional textual sections. In this study, the narrative part of the annual reports ‘CEO-letter’ has been studied. The section constitutes an important part of the annual report's optional elements, and is one of the most read sections. At the same time, the ‘CEO-letter’, unlike most other part of the annual report, is unregulated. This fact gives the company and the CEO a great opportunity to communicate legitimacy-creating messages to its stakeholders. Previous research shows that activities related to CSR have a positive impact on stakeholders' attitude towards the company. CSR is a spacious concept that includes the relationship and responsivities between the company and its society. It has been found to be of great importance for companies to successfully signal these activities to stakeholders. This study aims at giving a better insight into how Swedish companies use the 'CEO-letter' to highlight CSR. Further investigations are made if there has been an increase in the use of words related to CSR in the 'CEO-letters’. This study shows that there is no correlation between the company's profit margin and the share of CSR concepts in the ‘CEO-letter’. In addition, we could not discern a relationship between the share of CSR concepts and the proportion of concepts linked to results in the ‘CEO-letters’. On the other hand, we could prove that there has been a linear increase in CSR concepts over the past ten years. Furthermore, concepts linked to results have decreased, albeit not in a linear manner. Please note that the thesis language is in Swedish.

Many companies today have to deal with business processes optimization, ongoing removal of system obstacles and identifying any bottlenecks laying on the way which are preventing us to reach our goals. I would like to show how we have dealt with similar problems in our case applied in the department of web application maintenance. In the first chapter I will introduce the basic information about the history, environment the company operate in and maintenance activities which are part of the process. Following with description all of the system obstacles and bottlenecks identified in the process and possible solutions or improvements for their elimination. In the last chapter I will present the achieved results after my executing of the proposed improvements and if the expectations have been met or not and what positive or negative influence it has brought.

The Master's thesis deals with the analysis of performance requirements of the standard GRI (Global Reporting Initiative) in selected companies. Standard GRI is considered as an internationally recognized tool for creating reports on corporate social responsibility (CSR). The theoretical part is initially focused on the characteristics of the concept of corporate social responsibility and the included areas, afterwards it describes variety of options how to assess CSR activities. The largest space is devoted to the GRI standard and its most current version of guidelines for reporting G3.1. These guidelines are the background for analysis and evaluation of CSR reports. The result of the analysis is to find shortages and to summarize important steps which should be a guide for companies how to approach to the reporting in better and more efficient way.

A presente pesquisa possui como objetivo detectar avanços e impasses da educação no País, analisando os principais problemas surgidos na concretização deste direito. Para tanto, busca refletir sobre a efetivação da educação como um direito humano, adotando como ponto de partida o contexto dos direitos humanos em que se encontra inserida, com suas características de indivisibilidade, universalidade e interdependência na garantia da dignidade da pessoa humana. Para a promoção desta reflexão, a metodologia adotada fora a revisão bibliográfica e análise dos relatórios brasileiros sobre educação produzidos pela Plataforma Brasileira de Direitos Humanos Econômicos, Sociais, Culturais e Ambientais (DhESCA) no período de 2003 a 2009. A primeira parte apresenta um apanhado geral sobre as barreiras que impedem a efetivação do direito à educação até os dias atuais, tanto do ponto de vista histórico quanto do ponto de vista jurídico. A segunda parte contextualiza a relação entre educação e direitos humanos, ressaltando-se que por meio do reconhecimento do direito à educação resgatam-se também outros valores, tais como a igualdade, a cidadania e o acesso a outros direitos. A terceira parte traz um apanhado geral do arcabouço legislativo nacional e internacional onde a educação está inscrita, analisando-se a sua concepção e tratamento a partir destes. Destaca-se, também a importância do papel desempenhado pelas organizações não governamentais para a plena efetivação do direito à educação. A parte final faz a análise propriamente dita da educação nos referidos relatórios nacionais, demonstrando-se os fracassos dos governos ao não promover a igualdade material deste direito em conjunto com os demais direitos humanos. Por derradeiro, as considerações finais relacionam as constatações feitas ao longo da pesquisa, retomando as discussões apresentadas na parte inaugural. / This research has the objective of detecting which way education is being conducted in the country, analyzing the main problems encountered in implementing this law. Therefore, it seeks to reflect on the effectiveness of education as a human right, taking as its starting point the human rights context in which is inserted, keeping therefore the same characteristics: the indivisibility, universality and interdependence in guarantee of human dignity. To promote this reflection, the methodology was a literature review and analysis of reports on education produced by Brazilian Platform of Human Rights Economic, Social, Cultural and Environmental Rights (DhESCA) in the period 2003 to 2009. The first part presents an overview about the barriers that prevent the realization of the right to education until the present day, both from the standpoint of historical and legal point of view. The second part contextualizes the relationship between education and human rights, emphasizing that by recognizing the right to education is also rescue other values such as equality, citizenship and access to other rights. The third part presents an overview of national and international legislative framework in which education is entered, analyzing its design and treatment from them. Another highlight is the importance of the role played by non-governmental organizations for the full realization of the right to education. The final part is the actual examination of education in these national reports, demonstrating the failures of governments failing to promote equality of the right material together with other human rights. For the last, the final considerations relate the findings made during the research, resuming the discussions presented at the inaugural.