Syftet med denna studie är att bidra med ökad kunskap om hur förskollärare uppfattar fenomenet hållbar utveckling i förskolan och dess läroplan. Studien utgår från två frågeställningar som lyder • Hur uppfattar förskollärare de tre dimensionerna av hållbar utveckling? • Hur uppfattar förskollärarna att fenomenet hållbar utveckling implementeras i förskolans praktik? Studien har en fenomenografisk ansats där begrepp som uppfattning, likheter, skillnader samt variation står i fokus. Via semistrukturerade intervjuer har variationen av förskollärares uppfattningar om begreppet hållbar utveckling trätt fram. Intervjuerna har analyserats och kategoriserats utifrån en analysmodell bestående av sex steg som resulterat i tre beskrivningskategorier. Kategorierna har ramat in det mest väsentliga beskrivningarna och de mest framträdande uppfattningarna som de intervjuade förskollärarna gett uttryck för. Resultatet av intervjuerna visar att hållbar utveckling i förskolan uppfattas som tvetydigt och tolkningsbart, att det är beroende av tid samt att arbetet med hållbar utveckling är både spontant och planerat. Utifrån den fenomenografiska ansatsen är vår studie induktiv, vilket ligger till grund för att en teoretisk modell skapats utifrån studiens resultat. I den teoretiska modellen synliggörs teoretiska slutsatser om hur hållbar utveckling i förskolan kan förbättras utifrån förskollärarnas uppfattningar. En central slutsats är att samtliga av de tillfrågade förskollärarna har kännedom om begreppet hållbar utveckling men att ämnet behöver prioriteras. / <p>Betyg i Ladok 2022-06-05.</p>

SAMMANFATTNING   Titel: Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? - En kvantitativ studie om publika europeiska bolag   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Nicklas Johansson   Handledare: Jan Svanberg   Datum: 2017 - Januari   Syfte: Företagens sociala ansvar (CSR) är en viktig fråga för många av företagets intressenter, inte minst samhället. Hur företag betraktar bolagsskatt som en del av detta ansvar är därmed en betydelsefull fråga då statens skatteintäkter bidrar till välfärden i samhället. Syftet med denna studie är att undersöka sambandet mellan CSR och europeiska bolags effektiva skattesats, dels utifrån total CSR-prestation samt utifrån dimensioner av CSR.   Metod: Studien utgår från en positivistisk forskningsfilosofi och en deduktiv ansats. Studien har vidare en kvantitativ strategi och en longitudinell design för att samla in sekundärdata från Thomson Reuters databas Datastream för åren 2011-2016. Urvalet består av 465 publika europeiska företag för vilka data analyserats med multipla regressionsanalyser i statistikprogrammet IBM SPSS.   Resultat &amp; slutsats: Studiens resultat indikerar ett negativt samband mellan total CSR-prestation och bolagsskatt, men att detta samband drivs av att CSR-aktiviteter inom miljödimensionen har en starkare negativ inverkan än den positiva inverkan som CSR-aktiviteter inom den sociala dimensionen bidrar med. Slutsatsen därav är att CSR och bolagsskatt både kan utgöra substitut och komplement till varandra. CSR-aktiviteter inom miljödimensionen används som substitut till bolagsskatt medan bolagsskatt betraktas som ett komplement till CSR inom den sociala dimensionen.   Förslag till fortsatt forskning: Då sambanden visat sig skilja sig åt mellan olika dimensioner bör framtida forskning inte utgå från ett samlat mått på CSR utan gå in mer i detalj på de kategorier och indikatorer som bygger upp dimensionerna. Det kan också finnas skillnader mellan industrier och land, varför det vore intressant med studier som undersöker sambandet inom respektive industritillhörighet och land i Europa.   Uppsatsens bidrag: Studien bidrar till att fylla forskningsgapet som existerat för europeiska bolag om sambandet mellan CSR och bolagsskatt samt till att undersöka sambandet på dimensionsnivå av CSR. Studien bidrar också till teorin om CSR och bolagsskatt som substitut, komplement eller oberoende aktiviteter. Slutligen kan studien öka förståelsen för hur bolags CSR- och skattebeteende hänger ihop hos myndigheter och organisationer som arbetar med lagstiftning och upprättandet av riktlinjer för hållbarhetsredovisning.   Nyckelord: CSR, ETR, ESG, socialt ansvar, hållbarhetsarbete, bolagsskatt, skattebetalningar, miljödimension, social dimension och företagsstyrningsdimension. / ABSTRACT   Title: Sustainability performance and corporate tax: Complement or substitute? - A quantitative study of public European companies   Level: Final assignment for Bachelor Degree in Business Administration   Author: Nicklas Johansson   Supervisor: Jan Svanberg   Date: 2017 - January   Aim: Corporate Social Responsibility (CSR) is an important issue for many of the company's stakeholders, not least society. How companies regard corporate tax as part of this responsibility is therefore an important issue as the state's tax revenues contribute to the welfare of society. The purpose of this study is to investigate the relationship between CSR and European companies' effective tax rate, partly based on total CSR performance as well as dimensions of CSR.   Method: The study is based on a positivistic research philosophy and a deductive approach. The study also has a quantitative strategy and a longitudinal design for collecting secondary data from the Thomson Reuters database Datastream for the years 2011-2016. The sample consists of 465 public European companies for which data were analyzed by multiple regression analyzes in the IBM SPSS statistics program.   Result &amp; conclusions: The study's results indicate a negative relationship between total CSR performance and corporate tax, but this connection is driven by the stronger impact of CSR activities in the environmental dimension relative to the positive impact of CSR activities in the social dimension. The conclusion is that CSR and corporate tax can both be substitutes and complementary to each other. CSR activities within the environmental dimension are used as substitutes for corporate tax while corporate tax is considered as a complement to CSR in the social dimension.   Suggestions for future research: When the relationships were found to differ between different dimensions, future research should not be based on a single measure of CSR, but go into more detail on the categories and indicators that build the dimensions. There may also be differences between industries and countries, so it would be interesting with studies that examine the relationship within each industry and country in Europe.   Contribution of the thesis: The study contributes to filling the gap of research that exists for European companies on the relationship between CSR and corporate taxation and to investigate the relationship at the dimensional level of CSR. The study also contributes to the theory of CSR and corporate taxation as substitutes, complements or independent activities. Finally, the study can increase understanding of how companies' CSR and tax behavior relate to government agencies and organizations involved in legislation and the establishment of guidelines for sustainability reporting.   Keywords: ETR, Corporate Tax, Tax Payments, CSR, ESG, Social Responsibility, Sustainability, Environmental Dimension, Social Dimension and Corporate Governance Dimension.

Title:  Do new companies take the same responsibility for our environment and community as established companies? A quantitative study of the connection between CSR and initial public offerings compared to established companies.  Level: Student thesis, final assignment for Bachelor´s Degree in Business Administration Author: Alexander Gunnari and Andreas Larsson Supervisor: Jan Svanberg Date: 2020 – May Aim: Corporate social responsibility (CSR) have the past decades increased to meet expectations and demands of both the company’s stakeholders and the community at large. During the 2000s until today we have seen an increasing number of companies that seeks capital by an initial public offering on a stock exchange. Do these new listed companies take as much responsibilities as older more established companies? The aim is to investigate the connection between CSR and time on stock exchange for listed companies in the EU. Further will the connections between the three dimensions of CSR, environment, social and governance be investigated separately against listed time on the stock market.  Method: The study is based on a positivistic research philosophy and a hypothetico-deductive approach. The study has designed four hypothesis that undergo an empirical review. Secondary data is collected from the database Thomson Reuters Datastream to answer these hypotheses. The sample consist of 478 publicly traded companies in the EU. The statistical software platform SPSS have been used to analyze the sample.  Result &amp; Conclusions: The study gives proof of the hypothesis that CSR measured as ESG score, social and environmental have a positive connection with the company's time on a stock exchange. The longer a company has been listed on a stock exchange the higher the scores are to be expected. The fourth hypothesis, m governance, does not show statistic significance against listed time. The conclusion is that a company´s listed time have a positive impact on CSR.  Contribution of the thesis: This study provides evidence for that the longer a company have been listed on a stock exchange, the more work is to be expected in CSR, which leads to higher ESG score. The contribution can be of use in both practical and theoretical ways for several stakeholders and enables these to see indications in cases where something does not seem right. Suggestions for future research: This study opens for continued research in many aspects. There are notable differences in for instance the sectors and countries. Maybe a more hands-on approach to qualitative investigate CSR and the initial public offering with its prospects. Key words: CSR, ESG, Initial public offering, Time perspective, Sustainability, Social dimension, Environmental dimension and Governance dimension. / Titel: Tar nya bolag lika stort ansvar för miljö och samhället som etablerade bolag? En kvantitativ studie av sambandet mellan CSR och nyintroduktioner jämfört med etablerade bolag. Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Alexander Gunnari och Andreas Larsson Handledare: Jan Svanberg Datum: 2020 - maj Syfte: Företags samhällsansvar och sociala ansvarstagande (CSR) har de senaste årtiondena ökat för att möta förväntningar och krav som finns bland både företagets intressenter och samhället i stort. Under 2000-talet fram till idag har antalet företag som söker sig till börsen genom nyintroduktion ökat jämfört med tidigare. Tar dessa nya börsbolag ansvar likt äldre och mer etablerade bolag? Syftet med denna studie är att undersöka sambandet mellan CSR och tid på börsen för börsnoterade bolag inom EU. Dessutom undersöks sambanden mellan de tre dimensionerna av CSR, miljö, social och bolagsstyrning var för sig med tid på börsen. Metod: Studien utgår från en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien utformar fyra hypoteser som genomgår en empirisk granskning. Sekundärdata för att besvara hypoteser är inhämtad från databasen Thomson Reuters Datastream och består av 478 publika börsbolag inom EU. Statistikprogrammet SPSS används sedan för att analysera materialet.  Resultat &amp; slutsats: Studien besvarar och ger bevis för hypoteserna om att CSR mätt som ESG score och miljödimensionen samt den sociala dimensionen har ett positivt samband med företags tid på börsen stämmer. Ju längre ett bolag har varit på börsen desto högre poäng förväntas i dessa kategorier. Studiens fjärde hypotes om dimensionen bolagsstyrning visar inte på statistisk signifikans i sambandet mot företags tid på börsen. Studiens slutsats av resultatet är att företagens tid på börsen har en positiv påverkan på CSR. Examensarbetets bidrag: Studien bidrar till att ge bevis om att ju längre ett bolag har varit på börsen desto större arbete inom CSR förväntas, vilket leder till högre ESG poäng. Bidraget kan vara till både praktisk och teoretisk nytta för en rad intressenter och möjliggöra för dessa att se indikationer på att något inte står rätt till. Förslag till fortsatt forskning: Studien öppnar upp för fortsatt forskning inom en rad aspekter. Studien noterar skillnader inom bland annat sektorer och länder. En öppning ses mot att mer handfast och kvalitativt undersöka CSR och nyintroduktioner med dess prospekt. Alternativt att göra en liknande studie på andra finansiella marknader än Europa. Nyckelord: CSR, ESG, Nyintroduktion (IPO), Greenwashing, Tidsperspektiv, Hållbarhetsarbete, Social dimension, Miljödimension och Bolagsstyrningsdimension.

A presente tese parte do pressuposto teórico-epistemológico de que os consumidores são \"seres sociais\", portanto, eles sofrem influência de uma série de aspectos da dimensão social do ambiente interno de varejo ao longo de uma determinada experiência de consumo. Em suma, entende-se que a dimensão social do ambiente interno dos estabelecimentos de varejo é composta por três grupos de \"atores\": os outros consumidores que também estão no ambiente (mas que não interagem verbalmente com o consumidor focal), a companhia que está junto do consumidor focal ao longo da experiência (com a qual ele estabelece interação verbal), além dos colaboradores da organização. Assim sendo, tendo isto em perspectiva, a presente tese teve como objetivo geral analisar a influência da dimensão social (outros consumidores, companhia e colaboradores) nas experiências do consumidor focal. Como locus analítico para a realização das reflexões da tese, optou-se por enfocar as experiências de consumo de alimentos fora do lar, uma vez que o ato de ir à um restaurante, por exemplo, é algo socialmente determinado, com um contexto social evidente, passível ser explorado no âmbito do objetivo geral delineado para o presente trabalho. Do ponto de vista metodológico, a pesquisa que foi conduzida classificou-se como exploratória e qualitativa, em que foram realizadas 43 entrevistas em profundidade com consumidores de diferentes perfis sociodemográficos que se dirigiram à estabelecimentos de alimentação do tipo fast-food. As entrevistas em profundidade, que ocorreram a partir do uso de um protocolo com questões norteadoras, foram gravadas, transcritas e submetidas à técnicas de análise de conteúdo. Em suma, os principais resultados encontrados na tese dão conta de que os outros consumidores, em específico, induzem o consumidor focal a empreender determinados tipos de reações afetivas, emocionais e comportamentais muitas vezes de modo heurístico e não intencional. Já as companhias, além de fazerem com que a experiência dure mais tempo, também induzem o consumidor focal a \"enxergar\" a sua experiência de consumo numa perspectiva mais hedônica, de tal modo que o consumidor focal não raro acaba negligenciando, em função da importância atribuída à companhia, eventuais problemas que tenham ocorrido ao longo de sua experiência. Por fim, os colaboradores têm como papel fundamental auxiliar o consumidor quando da ocorrência de algum problema, ou mesmo quando o consumidor apresenta algum tipo de dúvida, sempre de modo atencioso, demonstrando segurança e proatividade (já que estes são aspectos valorizados pelos consumidores). Em resumo, pode-se dizer que a principal implicação da tese é lançar luz no fato de que a dimensão social do ambiente interno de varejo é algo que impacta significativamente as experiências dos consumidores, numa dinâmica em que os gestores das empresas de varejo devem atentar-se com cuidado para esses aspectos. / This thesis starts from theoretical and epistemological assumptions that consumers are \"social beings,\" therefore, they are influenced by several aspects of the social dimension of retail internal environment during a given consumer experience. In sum, we understood that the social dimension of the retail internal environment is composed by three groups of \"actors\": (a) the other consumers who are also in the store (but who do not interact verbally with the focal consumer); (b) the companion that were with the focal consumer throughout the experience (with which he establishes verbal interaction) and; (c) the employees of the organization. Thus, this thesis aimed to analyze the influence of the social dimension (other consumers, companion and employees) in the consumer experience. As an analytical locus, we decided to focus on experiences of food consumption outside the home, since the act of going to a restaurant, for example, is socially determined, with a clear social context. From the methodological perspective, the research was classified as exploratory and qualitative, in which 43 in-depth interviews were conducted with consumers of different sociodemographic profiles who went to fast food restaurants. The in-depth interviews, which occurred from the use of a protocol with guiding questions, were recorded, transcribed and submitted to content analysis techniques. In summary, the main results found suggest that other consumers induce the focal consumer to undertake certain types of affective, emotional and behavioral reactions, often in a heuristic and unintentional way. The companion, besides to making the experience last longer, also induce the focal consumer to \"see\" their consumer experience in a more hedonic perspective; the focal consumer often neglects problems that have occurred during its experience due to the importance attributed to the companion. Finally, employees have a fundamental role to assist the consumer when a problem occurs, or even when the consumer presents some type of doubt, always in a caring way, demonstrating safety and proactivity (since these are aspects valued by consumers). In summary, we can be said that the main implication of this thesis is to shed light on the fact that the social dimension of the retail internal environment is something that impacts the consumer experiences. Therefore, the managers of the retail companies should be careful about these aspects.

A presente tese parte do pressuposto teórico-epistemológico de que os consumidores são \"seres sociais\", portanto, eles sofrem influência de uma série de aspectos da dimensão social do ambiente interno de varejo ao longo de uma determinada experiência de consumo. Em suma, entende-se que a dimensão social do ambiente interno dos estabelecimentos de varejo é composta por três grupos de \"atores\": os outros consumidores que também estão no ambiente (mas que não interagem verbalmente com o consumidor focal), a companhia que está junto do consumidor focal ao longo da experiência (com a qual ele estabelece interação verbal), além dos colaboradores da organização. Assim sendo, tendo isto em perspectiva, a presente tese teve como objetivo geral analisar a influência da dimensão social (outros consumidores, companhia e colaboradores) nas experiências do consumidor focal. Como locus analítico para a realização das reflexões da tese, optou-se por enfocar as experiências de consumo de alimentos fora do lar, uma vez que o ato de ir à um restaurante, por exemplo, é algo socialmente determinado, com um contexto social evidente, passível ser explorado no âmbito do objetivo geral delineado para o presente trabalho. Do ponto de vista metodológico, a pesquisa que foi conduzida classificou-se como exploratória e qualitativa, em que foram realizadas 43 entrevistas em profundidade com consumidores de diferentes perfis sociodemográficos que se dirigiram à estabelecimentos de alimentação do tipo fast-food. As entrevistas em profundidade, que ocorreram a partir do uso de um protocolo com questões norteadoras, foram gravadas, transcritas e submetidas à técnicas de análise de conteúdo. Em suma, os principais resultados encontrados na tese dão conta de que os outros consumidores, em específico, induzem o consumidor focal a empreender determinados tipos de reações afetivas, emocionais e comportamentais muitas vezes de modo heurístico e não intencional. Já as companhias, além de fazerem com que a experiência dure mais tempo, também induzem o consumidor focal a \"enxergar\" a sua experiência de consumo numa perspectiva mais hedônica, de tal modo que o consumidor focal não raro acaba negligenciando, em função da importância atribuída à companhia, eventuais problemas que tenham ocorrido ao longo de sua experiência. Por fim, os colaboradores têm como papel fundamental auxiliar o consumidor quando da ocorrência de algum problema, ou mesmo quando o consumidor apresenta algum tipo de dúvida, sempre de modo atencioso, demonstrando segurança e proatividade (já que estes são aspectos valorizados pelos consumidores). Em resumo, pode-se dizer que a principal implicação da tese é lançar luz no fato de que a dimensão social do ambiente interno de varejo é algo que impacta significativamente as experiências dos consumidores, numa dinâmica em que os gestores das empresas de varejo devem atentar-se com cuidado para esses aspectos. / This thesis starts from theoretical and epistemological assumptions that consumers are \"social beings,\" therefore, they are influenced by several aspects of the social dimension of retail internal environment during a given consumer experience. In sum, we understood that the social dimension of the retail internal environment is composed by three groups of \"actors\": (a) the other consumers who are also in the store (but who do not interact verbally with the focal consumer); (b) the companion that were with the focal consumer throughout the experience (with which he establishes verbal interaction) and; (c) the employees of the organization. Thus, this thesis aimed to analyze the influence of the social dimension (other consumers, companion and employees) in the consumer experience. As an analytical locus, we decided to focus on experiences of food consumption outside the home, since the act of going to a restaurant, for example, is socially determined, with a clear social context. From the methodological perspective, the research was classified as exploratory and qualitative, in which 43 in-depth interviews were conducted with consumers of different sociodemographic profiles who went to fast food restaurants. The in-depth interviews, which occurred from the use of a protocol with guiding questions, were recorded, transcribed and submitted to content analysis techniques. In summary, the main results found suggest that other consumers induce the focal consumer to undertake certain types of affective, emotional and behavioral reactions, often in a heuristic and unintentional way. The companion, besides to making the experience last longer, also induce the focal consumer to \"see\" their consumer experience in a more hedonic perspective; the focal consumer often neglects problems that have occurred during its experience due to the importance attributed to the companion. Finally, employees have a fundamental role to assist the consumer when a problem occurs, or even when the consumer presents some type of doubt, always in a caring way, demonstrating safety and proactivity (since these are aspects valued by consumers). In summary, we can be said that the main implication of this thesis is to shed light on the fact that the social dimension of the retail internal environment is something that impacts the consumer experiences. Therefore, the managers of the retail companies should be careful about these aspects.

Esta pesquisa versa sobre o processo de urbanização da Serra do Mar ocorrido nos bairros cota na cidade de Cubatão, no Estado de São Paulo, e se propõe analisar as mudanças sociais e a participação da comunidade no processo de intervenção governamental na área. O objeto da pesquisa é a implantação de um programa estadual de intervenção habitacional por meio de remoção de famílias que ocupavam trechos do Parque Estadual da Serra do Mar, áreas de risco de escorregamento e, ainda, por meio de urbanização de áreas que podem ser consolidadas e regularizadas. A urbanização foi proposta sob o amparo da participação comunitária e com a implantação de projetos sociais e analisar as mudanças sociais e a efetiva participação decorrentes desse processo é o objeto deste estudo. / This research is about deals with the social the process of urbanization of \"Serra do Mar\" in the \"bairros cota\" areas located in the city of Cubatão, state of São Paulo, and it aims to analyze social change and community participation in the process of urbanization of the area . The object focused is the actual implementation of a State Program of housing interventions through removal of families that were occupying portions of the \"Serra do Mar\" State Park as well as areas at risk of slipping; and also the urbanization ofsettlement areas that could be consolidated and legalized. Urbanization was proposed under the auspices of community participation and the implementation of social projects. Analyze social change and the effective participation in this process is the subject of this study .

Esta pesquisa versa sobre o processo de urbanização da Serra do Mar ocorrido nos bairros cota na cidade de Cubatão, no Estado de São Paulo, e se propõe analisar as mudanças sociais e a participação da comunidade no processo de intervenção governamental na área. O objeto da pesquisa é a implantação de um programa estadual de intervenção habitacional por meio de remoção de famílias que ocupavam trechos do Parque Estadual da Serra do Mar, áreas de risco de escorregamento e, ainda, por meio de urbanização de áreas que podem ser consolidadas e regularizadas. A urbanização foi proposta sob o amparo da participação comunitária e com a implantação de projetos sociais e analisar as mudanças sociais e a efetiva participação decorrentes desse processo é o objeto deste estudo. / This research is about deals with the social the process of urbanization of \"Serra do Mar\" in the \"bairros cota\" areas located in the city of Cubatão, state of São Paulo, and it aims to analyze social change and community participation in the process of urbanization of the area . The object focused is the actual implementation of a State Program of housing interventions through removal of families that were occupying portions of the \"Serra do Mar\" State Park as well as areas at risk of slipping; and also the urbanization ofsettlement areas that could be consolidated and legalized. Urbanization was proposed under the auspices of community participation and the implementation of social projects. Analyze social change and the effective participation in this process is the subject of this study .

La conceptualització del cos és un fenomen que històricament ha generat controvèrsia, entre altres raons perquè s'ha estudiat i interpretat des d'òptiques molt diferents segons els moments de la història, les cultures i/o les diverses disciplines que han intentat explicar-la. El posicionament en una visió complexa del cos, és a dir, aquella que entén el cos no tan sols com a fenomen biològic, sinó també com a fenomen social, ens proporciona eines evidents per analitzar-lo en la contemporaneïtat i estudiar la idoneïtat del seu tractament en el món educatiu formal, i més en concret, des de l'àrea educació física.Aquesta investigació proposa identificar els elements que utilitzen els infants i adolescents autòctons de cinquè d'educació primària i segon d'educació secundària obligatòria (ESO) d'una mateixa escola de Barcelona, per a construir la dimensió social del cos adult de sexe masculí i de sexe femení. La metodologia proposada per a la investigació és l'estudi de cas múltiple, en el que es distingirà com a mètode de recollida de dades qualitatives l'entrevista clínica de Piaget. Per altra banda, el mètode d'anàlisi de les dades qualitatives serà la grounded theory amb el suport del software d'anàlisi qualitatiu de l'ATLAS/ti en la seva versió 5. / La conceptualización del cuerpo es un fenómeno que históricamente ha generado controversia, entre otras razones porque se ha estudiado e interpretado desde ópticas muy distintas según los momentos de la historia, las culturas y/o las distintas disciplinas que han intentado explicarlo. El posicionamiento en una visión compleja del cuerpo, es decir, aquella que entiende el cuerpo no sólo como fenómeno biológico, sino también como fenómeno social, nos proporciona herramientas evidentes para analizarlo en la contemporaneidad y estudiar la idoneidad de su tratamiento en el mundo educativo formal, y más concretamente, desde el área de educación física.Esta investigación propone identificar los elementos que niños/as autóctonos de quinto de educación primaria y segundo de educación secundaria obligatoria (ESO) de una misma escuela de Barcelona, utilizan para construir la dimensión social del cuerpo adulto de sexo masculino y de sexo femenino. La metodología propuesta para la investigación es la del estudio de caso múltiple, en la se distingue como método de recogida de datos cualitativos la entrevista clínica de Piaget. Por otro lado, el método de análisis de los datos cualitativos será la grounded theory con el soporte del software de análisis cualitativo ATLAS/ti en su versión 5. / The body as a concept has always been a controversial issue because of the different approaches used to explain it through the sciences and different cultures. A complex approach to the body views it not only as a biological phenomenon, but also as a social construction. This new approach provides us with new tools to analyze the need to introduce the body as a complex reality in our formal education system through Physical Education taken as a subject.This research proposes to identify the elements selected by native children in five grades of Primary Education, and by native adolescents in their second year of Secondary Education (ESO, in the Spanish system), attending the same school in Barcelona, in order to construct the social dimension of the adult male and female body. The methodology used during the research was based on case studies, in which we differentiate two methods: as a method to collect data, the clinic Piaget interview and, as a method to analyze data, the grounded theory, with the ATLAS/ti (5th version) software support.

Submitted by Leonardo Cavalcante (leo.ocavalcante@gmail.com) on 2018-06-06T13:56:18Z No. of bitstreams: 1 Arquivototal.pdf: 1746391 bytes, checksum: 3bd0cbedc8c2f8dd1f17638d76dfd1aa (MD5) / Made available in DSpace on 2018-06-06T13:56:18Z (GMT). No. of bitstreams: 1 Arquivototal.pdf: 1746391 bytes, checksum: 3bd0cbedc8c2f8dd1f17638d76dfd1aa (MD5) Previous issue date: 2016-03-30 / The Brazil has wind potential to be exploited able to diversify the national energy matrix. But the wind industry in the State of Paraiba is facing several problems that could threaten the sustainability of this sector, limiting the growth of this source in the state. This work has as problematic and objective to identify the level of sustainability of wind power venture Barra of Camaratuba-PB. So this applied study, of quali-quanti approach, and considering the purposes, exploratory, descriptive, with case study and statistical analysis. Data collection instruments is: search bibliographic, interviews, direct observation, document analysis and questionnaire. For data analysis was used the techniques of triangulation of data, Spearnam correlation test and analysis of fractals sustainability and analysis Swot. When investigating the community Barra of Camaratuba-PB identified the predominance of illiterate residents and of without qualification. The main economic activities of the region are fishing and agriculture. By applying fractals sustainability, it was found that the Economic-Social correlation obtained the highest number of corrections between variables, characterized as the main indicator for assessing the socio-economic sustainability of the community. The wind farm project has not generated employment and income, by contrast, increased local inequality. Had negative effects we on social, economic and environmental aspects: prevent the continuation of agricultural and livestock activities, withdraw the "man of the field", caused deforestation and / or suppression of local landscape and changes in the dunes. According to Agência Reguladora de Energia da Paraíba (ARPB), the state of Paraiba's has main bottleneck logistics infrastructure. About Superintendência de Administração do Meio Ambiente da Paraíba (SUDEMA), highlighted the lack of specific professional and regulations to guide the implementation of wind farms in the state of Paraiba. Therefore, it is concluded that there is sustainability of wind power venture Barra Camaratuba-PB. / O Brasil tem potencial eólico a ser explorado e capaz de diversificar a matriz energética nacional. Porém, o setor eólico no Estado da Paraíba vem enfrentando diversos problemas que podem ameaçar a sustentabilidade desse setor, limitando o crescimento desta fonte no Estado. Esta pesquisa tem como problemática e objetivo identificar o nível de sustentabilidade do empreendimento eólico de Barra de Camaratuba-PB. É caracterizada por sua natureza aplicada, de abordagem quali-quantitativa, considerando fins, exploratória e descritiva, e os meios, bibliográfico, estudo de caso e de análises estatísticas. Os instrumentos de coleta de dados abrangeram a: pesquisa bibliográfica, entrevista, observação direta, análise documental e o questionário. Para a análise dos dados, foram utilizadas as técnicas de triangulação dos dados, teste de correlação de Spearnam e a análise dos fractais da sustentabilidade, e análise Swot. Ao investigar a comunidade de Barra de Camaratuba- PB, identificou-se a predominância de moradores semianalfabetos e a falta de qualificação da mão de obra. As principais atividades econômicas da região são a pesca e a agricultura. Ao aplicar os fractais da sustentabilidade verificou-se que a correlação econômica-social obteve maior número de correções entre as variáveis, caracterizando-se como o principal indicador para avaliar a sustentabilidade socioeconômica da comunidade. Ao contrário do esperado, o empreendimento eólico não gerou emprego e renda, contrariamente, aumentou a desigualdade local. Teve efeitos negativos nos aspectos sociais, econômicos e ambientais: impediu a continuidade das atividades agrícolas e pecuárias, afastou o homem do campo, provocou desmatamento e/ou supressão da paisagem local e alterações nas dunas. Segundo a Agência de Regulação do Estado da Paraíba (ARPB), o principal gargalo é a infraestrutura logística. Sobre a Superintendência de Administração do Meio Ambiente (Sudema), evidenciou-se a falta de profissionais e normativas específicas que norteiem a implantação dos empreendimentos eólicos no Estado da Paraíba. Portanto, conclui-se que não há sustentabilidade no empreendimento eólico de Barra de Camaratuba-Pb.

Titel: Finns det ett samband mellan CSR och lånens löptid? - En kvantitativ studie på 300 publika bolag mellan 2008 - 2016 Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Matilda Tapper och Linda Tufvesson Handledare: Jan Svanberg Datum: 2018 – Maj Syfte: Företagens sociala ansvarstagande blir en allt viktigare fråga, inte minst för intressenter och långivare vid bedömning av företagsrisken och kreditrisken. Många forskare har studerat hur CSR påverkar ett företags kapitalstruktur och vi vet därför att CSR påverkar företagens möjlighet att ta kortfristiga lån eftersom socialt ansvarstagande företag har en lägre finansiell risk. Syftet med den här studien är därför att undersöka om CSR påverkar ett företags val mellan lång- och kortfristigalån. Metod: Studien utgår från en positivistisk forskningsfilosofi och har en hypotetisk-deduktiv ansats. Studien har en kvantitativ strategi och tidsperspektivet består av en longitudinell design som genomförts med sekundärdata från Thomson Reuters databas Datastream med data för åren 2008 - 2016. Urvalet består av 300 publika europeiska bolag för vilka data har analyserats med multipla regressionsanalyser i statistikprogrammet IBM SPSS. Resultat &amp; Slutsats: Resultatet indikerar på att det inte föreligger något samband mellan total CSR och lånens löptid, vilket troligtvis drivs av att miljödimensionen antar ett negativt samband som är lika starkt som företagsstyrningsdimensionens positiva samband. Studiens resultat visar inte heller på något samband mellan den sociala dimensionen och lånens löptid. Slutsatsen är därför att inget samband föreligger mellan total CSR och lånens löptid. CSR-aktiviteter inom miljödimensionen anses vara det som främst ligger i intressenternas intressen. Förslag till fortsatt forskning: Då det i studien visat sig att sambanden skiljer sig åt mellan de olika dimensionerna bör framtida forskning se till varje enskild dimension och se mer till de kategorier och indikationer som underbygger dessa dimensioner. Vi föreslår även att en liknande studie genomförs, med en löptid på tre år istället för ett år som definition på långfristiga skulder, för att ge underlag för jämförelser mellan Europa och USA. Uppsatsens bidrag: Studien bidrar till att fylla det forskningsgap som finns för europeiska bolag gällande sambandet mellan CSR och lånens löptid samt till att undersöka sambandet mellan varje enskild dimension och lånens löptid.Studien bidrar också till teorin gällande att användningen av eget kapital inte bara påverkas av sociala aktiviteter, utan även av total CSR. Det praktiska bidraget är i form av bevis på att företag kan påverka kostnaden för eget kapital genom CSR och därmed ett företags ekonomi som helhet. / Title: Is there a relationship between CSR and debt maturity? - A quantitative study of 300 public European companies between 2008 - 2016 Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Matilda Tapper and Linda Tufvesson Supervisor: Jan Svanberg Date: 2018 – May Aim: Corporate social responsibility becomes an increasingly important issue, not least for stakeholders and lenders in assessing corporate risk and credit risk. Many researchers have studied how CSR affects the capital structure of a company and we know that CSR affects companies' ability use short-term debt because socially responsible companies have a lower financial risk. The aim of this study is therefore to investigate whether CSR affects a company's choice between long-term and short-term debt. Method: The study assumes a positivistic research philosophy and has a hypothetical- deductible approach. The study has a quantitative strategy and the time perspective consists of a longitudinal design, implemented with secondary data from Thomson Reuters database Datastream with data from the years 2008 - 2016.The sample consists of 300 public European companies for which data were analyzed by multiple regression analyzes in the IBM SPSS statistics program. Result &amp; Conclusion: The results indicates that there is no correlation between total CSR and debt maturity, which is probably driven by the environmental dimension assuming a negative relationship that is as strong as the positive relationship with the corporate governance dimension. The result of the study also shows no correlation between the social dimension and debt maturity. The conclusion is therefore that there is no correlation between total CSR and debt maturity. CSR-activities within the environmental dimension are considered to be the main interests of stakeholders. Suggestions for future research: As the study showed that the relationships differ between the different dimensions, future research should address each individual dimension and look more at the categories and indications that support these dimensions. We also suggest that a similar study may be conducted, with a debt maturity of three years instead of one year as the definition of long-term debts, to provide basis for comparisons between Europe and the United States. Contribution of the thesis: The study contributes to filling the gap of research that exists for European companies regarding the relationship between CSR and debt maturity, as well as investigating the relationship between each individual dimension and debt maturity. The study also contributes to the theory that the use of equity is not only influenced by social activities but also by total CSR. Also, a practical contribution in the form of evidence that companies can influence the cost of equity through CSR and thus a company´s economy as a whole.