Dissertations / Theses: 'Teorie CSR'

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Březinová, Ilona. "CSR strategie pro firmu Liho Blanice." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197247.

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The aim of this thesis is to propose a socially responsible activities, which could a smaller company, like Liho Blanice, deals with and implement them in practice. The theoretical part focuses on the introduction of the concept of CSR, its basic features and principles, as well as the methodology of Standard Responsible Company, and some concepts related to CSR. The next part deals with the application of CSR practices, from initial planning to its measurement. CSR strategies of three global producers of alcohol are compared. The practical part introduces the current activities of the company, the results of research to costumers, and based on them are then designed individual activities within CSR.

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Priesterová, Lucia. "Spoločenská zodpovednosť firiem." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74389.

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The main goal of this Diploma thesis is to find out, on the basis of research, how the companies from Czech and Slovak Republic perceive and apply in praxis the concept of corporate social responsibility. The work consists of theoretical and practical part. The theoretical part is included in the first three chapters. The first chapter defines the term CSR and illustrates the historical development of social responsibility. The second chapter presents various theories and approaches in the area of CSR, describes the main as well as alternative concepts of CSR, advantages and disadvantages for the firm which decides to behave socially responsibly. It also mentions the approach of the European Union and the debate if the concept of CSR should still remain voluntary. The third chapter is focused on CSR in the company's praxis. It describes the pillars of CSR, explains the terms like corporate ethics or corporate philanthropy as well as the instruments for measurement and evaluation of corporate social responsibility. The practical part is contained in the last fourth chapter. It follows the done research among the companies from Czech and Slovak republic which main aim is to find out if there exist some differences in approach to CSR among the companies on the basis of their owner's structure, size or branch of enterprise. Consequently, the conclusions about the posture and an approach of Czech and Slovak companies are done from the results of research. It also emphasizes the areas where the companies do very well and areas where exists a space for an improvement.

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Kroužková, Michaela. "Uplatnění konceptu společenské odpovědnosti ve firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223902.

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The thesis deals with the Corporate Social Responsibility concept (CSR) in the theoretical part. It describes particular steps within the implementation of the concept. The practical part concentrates on applying the concept in a company; the proposal of various CSR activities has been worked out taking into consideration financial situation of the company.

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Marič, Irma. "Společenská odpovědnost vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197091.

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The Master's thesis deals with corporate social responsibility. The first part is dedicated to the definition of the term Corporate Social Responsibility (CSR) and to historical development of the whole strategy. It also includes explanation of the main theoretical concepts related to the topic (Tripple Bottom Line, Carroll's Pyramid, Stakeholder Theory, etc.) Following part deals with the implementation of CSR into practice and with advantages and disadvantages of the whole concept. Next chapter is focused on national and international organizations, initiatives and certificates that help companies to put the strategy of CSR in place. The practical part of the thesis deals with corporate social responsibility of Pilsner Urquell, one of the world's best known Czech breweries. Emphasis is put on the matter of CSR seen as philantrophic activity in comparison with CSR seen as a part of marketing and PR strategy.

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Černohorská, Lenka. "Metodika měření společenské odpovědnosti firem." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-233739.

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The starting point of Corporate Social Responsibility is the understanding and the acceptance of fact, that organization is a part of the society, in which it develops its activities. There are many companies, which are conducting in accordance to superior performance of the obligations in the area of social responsibility. These organizations truly think about their surroundings. The problem can occur in the measuring the social responsibility level of each CSR pillars, consisting of economic, social and environment areas. Measurement and evaluation of CSR could be conducted by some exact methods (i.e. standards and norms). In organization is needed to set up measurement mechanisms of all the areas of corporate social responsibility. The organization could use for reporting “structures” of already existing standarts, however the complexity of these standarts is the reason why it is not easy to apply them in the Czech Republic. The following project presents the metodology of measuring Corporate Social Responsibility

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Tengdahl, Hedvig. "Vad innebär CSR- i teorin och i praktiken?" Thesis, Södertörn University College, School of Life Sciences, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2556.

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Since the middle of the last decade many examples av unsustainable business activities has been revealed, while media and NGOs have shown the public that many companies have failed to take a social and environmental responsibility. Scandals involving corrupt leaders, unacceptable bonus systems and discrepancies in many company's production conditions, has unfortunately become more common. This has lead to an intense debate about company responsibility towards society, in which there are many opinions both for and against a greater responsibility.

The concept Corporate Social Responsibility (CSR) has arisen as a counterforce against corporate negligence and is a field in witch companies can improve their social and environmental impact on society. CSR is an umbrella term for companies economical, ethical, social and environmental responsibilities and the concept has no univocal definition. The aim with this essay is therefore thru a qualitative method, to try and describe the concept of CSR's broad meaning. Many companies across the world are today working with CSR. To illustrate how the concept can be interpreted, this essay also contains a section that describes the two clothing companies Odd Molly and WeSCs interpretations of CSR.

Companies today work with CSR mainly because of two reasons that both have a consequential approach, where the consequences of the company's actions are supposed to be as good as possible, so that the company will gain competitive benefits on the market. The main reason companies work with CSR, is that many costumers today prefer to buy products and services from companies who take a wider responsibility towards society. The second reason is that many companies are afraid to receive a media focus that will reflect negatively over their businesses. To minimize the chances of being reviewed by media, many companies therefore choose to work with CSR "silently", which the survey of Odd Molly and WeSCs CSR-work exemplifies.

Sedan mitten på förra seklet har många exempel på ohållbart företagande uppdagats, då media och NGOs visat allmänheten att många företag brustit i sitt sociala och miljömässiga ansvarstagande. Skandaler med korrupta chefer, orimliga chefsbonusar och brister i många fabrikers produktionsförhållanden har tyvärr blivit allt vanligare. Detta har lett till en intensiv debatt kring företagens ansvarstagande i samhället, inom vilken det finns åsikter både för och emot ett ökat ansvarstagande.

Begreppet Corporate Social Responsibility (CSR) har vuxit fram som en motkraft till företagens ansvarslöshet och är ett arbetsområde inom vilket företag kan arbeta för att utöka sitt sociala och miljömässiga ansvarstagande. CSR är ett paraplybegrepp för företagens ekonomiska, etiska, sociala och miljömässiga ansvarstagande och begreppet har ingen entydig definition. Syftet med denna uppsats är därför att genom en kvalitativ metod försöka redogöra för begreppet CSR mångbottnade betydelse. Många företag världen över arbetar idag med CSR och för att illustrera hur begreppet kan tolkas innehåller uppsatsen ett avsnitt som redogör för klädföretagen Odd Molly och WeSCs tolkningar av begreppet.

Att företag idag arbetar med CSR har främst två anledningar som båda innebär ett konsekvensetiskt synsätt, där konsekvenserna av företagets agerande ska bli så bra som möjligt, så att företaget ska kunna vinna konkurrensfördelar. Det första skälet till att företag arbetar med CSR, är att många kunder idag föredrar att handla produkter och tjänster av företag som tar ett ökat samhällsansvar. Den andra anledningen är att många företag är rädda för att få ett medialt fokus som reflekterar negativt över verksamheten. För att minska sina chanser att bli granskade väljer därför många företag att arbeta med CSR i "det tysta", vilket undersökningen av Odd Molly och WeSCs CSR-arbete även bekräftar.

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Mattsing, Jenny, and Katarina Wikman. "CSR från teori till praktik : En branschöverskridande komparativ analys av fyra svenska företa." Thesis, KTH, Industriell ekologi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-188627.

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Begreppet Corporate Social Responsibility (CSR) innebär att företagen har ett ansvar för den påverkan dess verksamhet har på samhället. Ansvaret består i att identifiera problemområden och frågor som berör företagets intressenter, d.v.s. kunder, anställda, leverantörer, aktieägare samt lokalsamhällen och sedan aktivt agera på att ansvarsfullt sätt gentemot dessa. Det finns ett tydligt gap mellan teorier kring vad CSR är och bör innefatta och hur företagen använder sig av CSR som strategi i sin företagsverksamhet. Det finns ingen entydighet kring vad företagsansvar är och bör vara. Det är troligt att olika branscher, trots stora skillnader, också har gemensamma nämnare vad gäller identifierade utmaningar. Det är av intresse att kartlägga dessa skillnader och likheter i en branschöverskridande jämförelse för att kunna förstå hur företag bäst bör arbeta med sina CSR- strategier. Syftet med denna studie är främst att undersöka hur svenska företag inom olika branscher implementerar strategiskt hållbarhetsarbete i sin affärsverksamhet. Studien ämnar kartlägga hur företagen kommunicerar sitt arbete inom områdena miljö och socialt ansvarstagande, samt identifiera gemensamma faktorer och skillnader som är kopplade till implementering av strategisk CSR. Studien omfattar fyra svenska företag som är börsnoterade och ledande inom sin bransch: ABB, Electrolux, H&M och SEB. Denna studie utgörs av dels en litteraturstudie i syfte att undersöka den vetenskapliga forskningen kring CSR-området och dels har en rad intervjuer genomförts med de företag som ingår i studien. Litteraturstudien visar att den akademiska utvecklingen av CSR helt stannat av då nutida forskning inom området uteslutande hänvisar till tidigare studier. På grund av förvirringen kring begreppet CSR så har svenska företag helt valt övergå till att använda hållbarhet när de beskriver sitt strategiska arbete inom CSR. Resultatet visar att det har skett en branschspecifik anpassning av konceptet CSR både vad gäller tolkning och praktisk tillämpning. Det finns inga egentliga skillnader i hur företagen strategiskt arbetar med CSR eftersom samtliga företag i denna studie tillämpar samma riktlinjer och metoder för intressentanalys, materialitetsanalys osv. Den största skillnaden är vilka aktiviteter som strategierna resulterar i. Här ser man skillnader mellan olika branscher eftersom specifika prioriterade områden är nära kopplade till den egna verksamheten. Det är inte självklart att företag ska ta ett samhällsansvar. Det går inte heller att fastställa hur stort och vilken typ av samhällsansvar företagen bör ta utöver den egna verksamheten. Vad som däremot går att avgöra är att ett företag oundvikligt påverkas av samhället eftersom ett företag utgörs av människor. Slutsatsen är att ju större ett företag är, desto med ansvar kan och bör de ta.
The concept of Corporate Social Responsibility (CSR) means that companies have a responsibility for the impact its activities have on society. The responsibility is to identify problem areas and issues affecting the company’s stakeholders, that is, customers, employees, suppliers, shareholders, and local communities and then actively acts in a responsible manner towards them. There is a clear gap between theories about what CSR is and should include and how companies use CSR as a strategy in their business. There is no clarity about what corporate responsibility is and should be. It is likely that different industries, despite major differences, also have common denominators in terms of identified challenges. It is of interest to identify these differences and similarities in a cross- industry comparison in order to understand how companies should work with their CSR strategies. The purpose of this study is primarily to investigate how Swedish companies in various industries implement strategic sustainability work in their business. The study intends to identify how companies communicate their work in the areas of environmental and social responsibility, and to identify common factors and differences linked to the implementation of strategic CSR. The study comprises four Swedish companies that are listed and leading within their respective industry: ABB, Electrolux, H&M and SEB. This study consists of both a literature review in order to examine the scientific research in the area of CSR and also includes a series of interviews conducted with the companies. The literature review shows that the academic development of CSR as a concept has come to a standstill since modern research in the field exclusively refer to previous studies. Because of the confusion about the concept of CSR Swedish companies are using the term sustainability when they describe their strategic work in the field of CSR. The results show that there has been an industry- specific adaptation of the concept of CSR in terms of both interpretation and practical application. There are no real differences in how companies are working strategically with CSR, as all companies in this study apply to the same policies and guidelines for stakeholder analysis, materiality analysis etc. The main difference is which activities the strategies result in. Here you see the differences between different industries, since the established areas of priority are closely linked to the companies’ own operations. It is not obvious whether companies should take social responsibility. Nor is it possible to determine how much and what kind of social responsibility companies should take in excess of its own operations. However, it is possible to determine that a company is inevitably influenced by society, since a company consists of people. The conclusion is that the bigger a company is, the more responsibility can and should it take.

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Andersson, Rikard, and Anita Johansson. "Lönsam CSR: Behöver företag immateriella tillgångar för att tjäna på CSR?" Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-27588.

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Titel: Lönsam CSR: Behöver företag immateriella tillgångar för att tjäna på CSR? Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Anita Johansson och Rikard Andersson Handledare: Jan Svanberg Datum: 2018 – maj Syfte: Syftet med studien var att undersöka om immateriella tillgångar förmedlar eventuella samband mellan CSP och CFP i båda riktningar. Syftet var också att undersöka om tillväxtfasen påverkar styrkan på sambandet. Metod: Studien antar en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Sekundärdata har samlats in från databasen Thomson Reuters. Studien är av longitudinell design där data har inhämtats från elva år och sedan analyserats i SPSS. Resultat & slutsats: Resultatet ger bevis för att de immateriella tillgångarna agerar som en partiell medlande funktion i det positivt dubbelriktade sambandet mellan CSP och CFP. De immateriella tillgångarnas påverkan på CSP eller CFP beroende på tillväxtfas visar dock inte något entydigt resultat och kan således inte styrkas. Examensarbetets bidrag: Studien ger bevis för att det finns en partiell medlande effekt från de immateriella tillgångarna i det dubbelriktade sambandet mellan CSP och CFP. Även om vårt resultat med tillväxt som variabel inte styrks kan detta ligga till grund för vidare forskning och har trots allt bidragit till mer kunskap. Vårt resultat bidrar till teoretisk kunskap som framtida forskning kan bygga vidare på samtidigt som företagsledare kan satsa på immateriella tillgångar och nå finansiella mål. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att göra en studie som också inkluderar de företag som inte självmant lämnat in sin rapportering. Detta kan skapa ett mer jämförbart resultat. Eftersom vår studie inte får något resultat på företagets tillväxttakt hade det varit intressant om vidare forskning ser detta ur en annan aspekt. Eftersom det tar tid att bygga upp immateriella tillgångar och detta kan förklara varför företag i tillväxt inte har stärkt effekt från de immateriella tillgångarna. Således kan det vara relevant att göra ett urval av de företag som har haft tid att bygga upp sina immateriella tillgångar för att se om dessa företag visar starkare effekt under några år med hög tillväxt för att sedan visa sämre effekt vid en stagnerad tillväxt.
Title: Profitable CSR: Are intangible assets necessary to earn money on CSR? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Anita Johansson and Rikard Andersson Supervisor: Jan Svanberg Date: 2018 – may Aim: The purpose of this study was to investigate whether intangible assets constitute the missing link in the bidirectional relationship between CSP and CFP. The aim was also to investigate if the growth phase affects the strength of the relationship. Method: The study assumes a positivistic research philosophy with a hypothetical-deductible approach. Secondary data have been collected from the database Thomson Reuters. Time perspective that has been used is called longitudinal design using data from eleven years and this data has been analyzed in SPSS. Result & Conclusions: The result provides evidence that intangible assets act as a partial mediator of the positive bidirectional relationship between CSP and CFP. However, the impact of intangible assets in the bidirectional relationship between CSP and CFP depending on growth phase does not show any evident result and cannot be established. Contribution of the thesis: The study provides proof that there is a mediating effect from the intangible assets of the bidirectional relationship between CSP and CFP. Even though our result of growth as a variable is not strengthened, this can be the basis for further research and, in spite of everything, has contributed to more knowledge. Our results contribute to the theoretical knowledge that future research can build on while corporate executives can invest in intangible assets while achieving financial goals. Suggestions for future research: One suggestion for future research is to include private companies who are missing public sustainable reporting. If another selection is included, it can make the result more justified. Since our study did not bring an evident result about the impact of the growth phase it would have been interesting if further research could be a comparative study. Since it takes time to build up intangible assets a comparison between the same companies during a period of high growth to a period of stagnant growth, could show a more evident result of the impact of the intangible assets.

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Henschen, Elin, and Alexandra Ihd. "Frivilligheten med frivilliga regler : En kvalitativ studie av CSR." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-18802.

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Syftet med denna studie är att analysera frivilligheten med Corporate Social Responsibility, CSR, en trend kring samhällsansvar som organisationer idag väljer att implementera. CSR är uppbyggt kring frivilliga riktlinjer, standarder och regler vilka kan antas och modifieras av organisationerna. Denna studie ämnar ifrågasätta frivilligheten kring dessa frivilliga riktlinjer, standarder och regler. Studien är en kvalitativ textanalysstudie där avsikten har varit att synliggöra mekanismer som påverkar organisationers frivillighet i CSR-arbetet. Uppsatsen bygger på en analys av tre offentliga organisationers hållbarhetsredovisningar. Den teoretiska utgångspunkten har grundats i nyinstitutionell teori och CSR-litteratur. Studiens slutsats visar att det finns fyra mekanismer som påverkar frivilligheten: legitimitet, omgivningens krav, myter och isomorfism. Organisationers behov av legitimitet från omgivningen påverkar den valmöjlighet och frivillighet som CSR i grunden innebär. Omgivningens påverkan i form av krav och förväntningar på organisationer påträffades ha betydelse för hur organisationer väljer att arbeta med CSR. Genom att se CSR som en myt går det att förstå CSR-fenomenet som mindre frivilligt än vad som kan uppfattas vid en första anblick. Organisationer som implementerar CSR tenderar att bli isomorfa i sitt samhällsansvar. Denna studie bidrar till en förståelse för omgivningens inverkan på organisationers frivilliga ansvarstagande samt vikten av organisationsstudiers omgivningsperspektiv.
The purpose of this study is to analyze the voluntariness of Corporate Social Responsibility, CSR. This is a trend that many organizations choose to implement. CSR is built on voluntary guidelines and rules which can be adopted and modified by the organization. This thesis questions the voluntariness of these voluntary guidelines and rules. The study is a qualitative text analysis where the mechanisms that affect the voluntariness of CSR within organizations are visualized. This thesis is based on three public organizations reporting on how organizations present CSR. The theory that has been used is the new institutional theory and CSR literature. The conclusion of this study shows that there are four mechanisms that affect the voluntary nature of CSR: legitimacy, environmental demands, myths and isomorphism. Organizations surroundings affect the voluntary nature of CSR thus the organization is in need of ambient legitimacy. We found environmental requirements and expectations to have impact on the organizations and how they choose to work with CSR. By seeing CSR as a myth, one can understand the CSR phenomenon as less voluntary than it can be perceived at first glance. Organizations that implement CSR tend to be isomorphic in how they describe social responsibility. This study contributes to an understanding of the environmental impact on organizations' voluntary accountability and the importance of organizational studies with an environmental perspective.

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Pětroš, Ondřej. "Motivace a etické otázky ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227685.

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This thesis deals with motivation and ethics in the construction industry. The goal of this thesis is to determine the level and potential specifics of motivation and ethics in the construction company. The theoretical part is focused on explanation of basic terms related to the topic. In the practical part of the thesis hypotheses are set, and their correctness is verified through a questionnaire survey and supplemented by a directed interview. Questionnaires are destined for construction companies and direct interviews are conducted in the form of semi-structured interviews with the staff of construction companies. Based on this the hypotheses are then confirmed or disproved. Furthermore, based on these surveys, conclusions and recommendations that would help to improve the situation in construction companies are deduced.

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Pia, Jakobsson, and Vislander Liselott. "Ansvarsredovisning." Thesis, Jönköping University, JIBS, Accounting and Finance, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12045.

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Begreppet ansvarsredovisning har många olika meningar, och har fått en allt större betydelse för företagens kommunikation. Samhället ställer krav på organisationernas och företagens etik, sociala ansvar och miljöansvar enligt litteraturen. Trots dessa krav är företagens och organisationernas ansvarsredovisning till stor del frivillig. Den lågkonjunktur som råder i Sverige och i övriga världen kan också antas ha påverkat kraven på företagen, att ta ett större samhälligt ansvar. Allmänheten ställer också större krav på att informationen redovisas på ett korrekt sätt, och att informationen är tillförlitlig.

Syftet med denna uppsats är att utifrån studiens frågor beskriva innebörden av begreppet ansvarsredovisning. Resultatet visar att ansvar har en teknisk innebörd som kräver tekniska färdigheter och kommunikation, men har även en social dimension som blir allt viktigare. Hur kan ansvarsredovisning beskrivas i ett organisatoriskt sammanhang, samt den tekniska dimensionen av ansvarsredovisningen? Vi har studerat organisationen ur ett organisatoriskt perspektiv. Studiens resultat karakteriseras genom två olika former, den sociala och den tekniska.

Studien är baserad på det induktiva perspektivet. Undersökningsstrategin är deskriptiv och explorativ. Vi använder en multipel teoretisk referensram för att berika analysen av insamlade materialet.

Tillämpning av multipla teorier resulterade i en i en klar koppling mellan teori och praktik. Företag och organisationer vill framstå i ”god dager” i media som en ansvarsfull enhet.Ansvarsredovisning balanserar förhållandet mellan intressenters krav och företagens och organisationernas ansvar.Ansvarsredovisningens betydelse ökar stadigt, trots att lagkravet för ansvarsredovisning är minimalt. Vi tror att ansvarsredovisningen har kommit för att stanna.

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Rossen, Malin. "CSR – relationen mellan tanke och verklighet." Thesis, Högskolan i Borås, Akademin för vård, arbetsliv och välfärd, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21501.

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Corporate Social Responsibility (CSR), det vill säga företags samhälleliga ansvar, har diskuterats under flera decennier. Trots det råder det fortfarande en tvetydighet kring vad det sociala ansvarstagandet egentligen innebär. Samtidigt har CSR har institutionaliserats som organisationskoncept och kommuniceras externt i organisationers strävan efter legitimitet. Det finns dock flera institutionella faktorer som kan inverka på organisationers benägenhet att agera ansvarsfullt, såsom etablerade lagar, regler, finansiella resurser och normativa uppmaningar i organisationers omgivning. Föreliggande studie syftar till att undersöka hur ett ledande företag inom färgtillverkningsindustrin uppfattar CSR och hur konceptet tar sig i uttryck i den dagliga verksamheten. Därtill syftar studien till att ge förklaringar till hur fallföretagets hållbarhetsarbete kan förstås i relation till färgtillverkningsbranschens omgivning, samt bakomliggande motiv till att arbeta med CSR. Studien nyttjar nyinstitutionell teori som teoretisk referensram tillsammans med institutionella faktorer som antas ha inflytande på viljan att arbeta med socialt ansvarstagande, samt olika former av organisatorisk legitimitet. Med hjälp av ett kvalitativt angreppssätt i form av intervjuer och textanalys utforskas hur CSR-konceptet uppfattas och tar sig i uttryck hos en framstående aktör inom färgtillverkningsindustrin. Studiens centrala resultat visar på att fallföretaget tycks använda CSR som ett legitimerande verktyg genom att externt kommunicera hållbarhet vilket främst uttrycks genom ökad miljöhänsyn i den dagliga verksamheten. Vidare visar studien på att färgtillverkningsindustrin anpassar sig till en teknisk och en institutionell omvärld genom anpassning till såväl lagar, regler, konkurrenter, kunder samt rådande normer och värderingar i samhället. Resultatet visade emellertid ett starkare beroendeförhållande till en teknisk omvärld mot bakgrund av kostnadseffektiviseringar för att därigenom nå lönsamhet. CSR-arbete tycks således i första hand implementeras mot bakgrund av ekonomiska och ekologiska drivkrafter.

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Samuelsson, Linnéa, and Tommy Källefjord. "CSR-kommunikation : För hållbar utvecklings skull." Thesis, Högskolan i Borås, Akademin för vård, arbetsliv och välfärd, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14616.

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Intressenters efterfrågan på CSR har ökat, då näringslivet till stor del står till svars för den exploatering som sker av människan och miljön. Organisationers behov av legitimitet från omgivande intressenter, för att blir framgångsrika på marknaden, har därför lett till att allt fler organisationer väljer att frivilligt hållbarhetsredovisa. Studier visar dock att det ibland förekommer en särkoppling mellan organisationers externt redovisade CSR och deras praktiskt utförda CSR-arbete, vilket kan bli problematiskt då det kan leda till att en skev bild av hållbar utveckling presenteras. Föreliggande studie ämnar kritiskt granska särkoppling i relation till hållbar utveckling för att undersöka om och i så fall varför en organisations externa hållbarhetskommunikation kan leda till tröggående hållbar utveckling. Detta genom att utforska vad en förebildsorganisation externt kommunicerar gällande hållbarhet och hur det korresponderar med verkligheten. Urvalet utgörs av organisationen Hennes & Mauritz (H&M) då det går att argumentera för att organisationen är en förebild inom den globala textil- och konfektionsmarknaden. Genom en kritisk diskursanalys analyseras H&M:s hållbarhetsredovisning i syfte att se vilka diskurser organisationen externt kommunicerar samt hur dessa diskurser korresponderar med verkligheten. Resultatet/diskussionen utmynnar i att de diskurser som H&M externt kommunicerar främst villkoras av marknadsrationella ideal, varför en ”marknadisering” av kommunikationen går att argumentera för. Troligtvis kommuniceras detta av strategiska skäl då marknadsrationella ideal går i linje med den dominerande samhällsideologin nyliberalism, vilket kan leda till att organisationen erhåller legitimitet. Då en ”marknadisering” av H&M:s CSR-kommunikation identifieras i studien och detta vidare argumenteras för möjliggör ett sätt för organisationen att ta ett mer distanserat ansvar gällande hållbar utveckling i den sociala verkligheten, så skapas även argument för att H&M som förebild är med och bidrar till tröggående hållbar utveckling. Detta kan förstås utifrån nyinstitutionell teori som bland annat gör gällande att organisationer tenderar att efterlikna andra organisationer vars koncept är legitimitetsskapande och framgångsrika.

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Björkman, Peter, and Jonathan Magnusson. "Hållbarhetsredovisning och intressenter : En branschjämförande studie baserad på GRI-ramverket." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155723.

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CSR är ett koncept som allt fler företag tar till sig, trots att det i grund och botten bygger på frivillighet. Ofta förklaras detta med att trycket från externa intressenter och den institutionella omgivningen i någon mån kräver att företag visar ansvar gentemot omvärlden. Många företag väljer idag att rapportera sitt arbete relaterat till CSR i en hållbarhetsredovisning. Global Reporting Initiative (GRI) publicerar ramverk för dessa redovisningars utseende. Denna studie syftar till att med hjälp av hållbarhetsredovisningar i enlighet med GRI-ramverket göra en branschjämförelse med avseende på rapportering av CSR. Resultatet visar att skillnader existerar mellan branscher, både vad gäller omfattning och inriktning. Tydligast ses en trend som gör gällande att finansbranschen rapporterar i mindre utsträckning än många andra branscher. Likaså är det finansbranschen som visar det mest utpräglade fokuset på vissa delar av sin rapportering. I det stora hela antyder resultatet att branschtillhörighet är en faktor som påverkar företags rapportering av CSR.

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Carlander, Minea, and Karin Lonaeus. "Legitimitet genom CSR? : - En studie av SEB:s hållbarhetsstrategier." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202610.

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Sammandrag Denna studie behandlar Corporate Social Responsibility (CSR) inom den svenska banksektorn, en sektor där ansvarsfrågor traditionellt inte uppmärksammats då banker inte ansetts ha stor inverkan på samhälls- och miljöproblem. Företag generellt förväntas idag aktivt arbeta med CSR-frågor, dock förekommer en strategi att kommunicera CSR istället för att agera, i syfte att stärka legitimiteten i varumärket. Studien belyser frågor kring CSR inom banksektorn, då det idag finns indikationer på att även banker måste arbeta med frågorna. Studien undersöker varför SEB, en av Sveriges storbanker, arbetar med CSR, hur de anpassar CSR till sin unika verksamhet och hur de väljer att kommunicera arbetet i syfte att skapa sig förtroende och legitimitet gentemot omvärlden. För att undersöka detta har en kvalitativ fallstudie genomförts, med intervjuer på SEB och Svenska Bankföreningen. De slutsatser som dras av studien är att det idag finns tendenser som visar att CSR blivit en institutionaliserad norm inom bankväsendet. SEB strävar efter att integrera hållbarhetsarbetet i sin kärnverksamhet för att uppnå långsiktighet. Resultaten visar även att SEB kommunicerar sitt hållbarhetsarbete med försiktighet. Samtidigt rapporterar hållbarhetsteamet till kommunikationschefen, något som tyder på att frågan är viktig ur ett kommunikations- och imageperspektiv.
Abstract Purpose: This study aims at analyzing Corporate Social Responsibility (CSR) in the financial sector. CSR has been under debate and companies are expected to manage their businesses responsibly. Companies’ tendency to communicate about, but not act in these questions have been discussed and criticized. Companies often see CSR as a communicational issue and as a strategy to build a legitimate brand. The financial sector has not been subject for these kinds of discussions since they are not considered to have a great impact on societal issues, especially not environmental issues. Therefore, this study aims at shedding new light on CSR-issues in the financial sector, since today there are indications that also banks should pay attention to these questions. By studying one of Sweden’s four major banks, SEB, the authors examine why SEB works with CSR, how they translate CSR to fit their unique business, and how they communicate their CSR-commitments to gain trust and legitimacy. Method: To examine this, a qualitative case study has been made, and a semi-structured interview method has been used to collect material. This method has been supplemented with secondary material like annual reports and other. Results: In conclusion, the authors see proof that CSR has been institutionalized within the banking sector. SEB has put much emphasis on integrating their sustainability commitments into their core business, both by integrating responsibility aspects into the daily activities, and by developing concrete projects with responsibility profiles. This is done to create a long-term sustainable platform on which SEB:s business can grow. The results also show that SEB communicate their sustainability commitments with caution. However, the sustainability team reports to the chief of communications, which suggests that this question is of importance from a communications- and brand image perspective. Their strategy to “act first, talk after”, is a strategy that can be successful from a legitimacy point of view.

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Jenryd, Maria, and Jessica Lundmark. "Är försäljning av tobaksprodukter förenligt med CSR? : En komparativ studie av tobaksbranschens sociala ansvar." Thesis, Uppsala University, Department of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8000.

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I dagens samhälle ställs det allt fler krav på att företag ska ta ett socialt ansvar och idén corporate social responsibility (CSR) påverkar företag och deras verksamhet. Ett totalt socialt ansvar innefattar att företag ska gå med ekonomisk vinst, följa lagar och förordningar som råder på marknaden samt en etisk skyldighet i form av agerande i enlighet med intressenters normer och förväntningar på företaget. Utöver detta ska företag agera som goda samhällsmedborgare. För företag i en bransch där verksamheten grundas på skadliga produkter blir det diskutabelt huruvida de lever upp till ett etiskt ansvar eller inte. Företag i tobaksbranschen är exempel på sådana och syftet med den här undersökningen är att analysera och jämföra fyra tobaksbolags respektive presentation av CSR. Undersökningen behandlar British American Tobacco, Philip Morris International, House of Prince och Swedish Match som alla bedriver verksamhet på den svenska marknaden. Genom en kvalitativ innehållsanalys av respektive företags hemsida skapade vi kategorier för att kunna klarlägga och jämföra företagens arbete med CSR. Vår undersökning visade att samtliga företag i undersökningen ägnar sig åt CSR men i olika stor utsträckning. Philip Morris International, British American Tobacco och Swedish Match visade på ett totalt socialt ansvar, medan House of Prince inte presenterar något arbete inom filantropiskt ansvar. Därmed kunde vi konstatera att CSR inte har implementerats likadant inom tobaksbranschen.

In today’s society the demands regarding companies’ social responsibility increases and the idea of corporate social responsibility (CSR) affects companies and their business. A total social responsibility for companies includes economical success, following existing laws and regulations on concerned markets and an ethical obligation to act in accordance with norms and expectations held by stakeholders. Furthermore companies should act as good citizens. For companies in an industry where the business is based on unhealthy products it is questionable whether they meet the demand of ethical responsibility or not. Examples of this kind of companies are those in the tobacco industry, therefore the purpose of this thesis is to analyse and compare four tobacco companies presentation of CSR. The survey was made on British American Tobacco, Philip Morris International, House of Prince and Swedish Match which are all represented on the Swedish market. Through qualitative content analyses of each company’s website we made categories in order to clarify and compare each company’s work with CSR. Our survey showed that all concerned companies work with CSR but to a different extend. Philip Morris International, British American Tobacco and Swedish Match showed a total social responsibility while House of Prince showed no work within philanthropic responsibility. We could therefore state that CSR has been implemented differently within the tobacco industry.

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Abdullahi, Ali Liibaan, and Faizan Shaikh. "CSR rapportering av organisations skandaler. : En kvalitativ innehållsanalys av företagens hållbarhetsrapportering före och efter en skandal." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-25451.

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The main subject in this research study is to try to understand the link between legitimacy upholding and CSR reporting, which in this case is sustainability reporting. In this research study we examine how companies’ legitimacy can be damaged by a scandal. This essay takes a closer look at 8 companies that have been through a scandal and this study aims to evaluate how and why they try to re-legitimize themselves after a scandal has happened. The study uses a qualitative content analysis where we have examined companies’ sustainability reports as a basis. We codified the sustainability reports are searched for underlying themes through an abductive analysis that could be used for evaluation. Our results suggest that organizations aim move from a symbolic to a substantial management style after a scandal with a concentration being on stakeholder appeals. Responsibility for the scandal can also deviate depending how big the scandals are as per our results. Our results are however highly anecdotal yet they provide a base for further research. Our results had been analyzed with the help of legitimacy theory, CSR in theory and stakeholder theory.
Huvudämnet i den här forskningsstudien är kopplingen mellan upprätthållandet legitimering av CSR och hållbarhetsredovisningen. I den här forskning studien undersöks hur företagens legitimitet kan skadas av en skandal. Uppsatsen tar en noggrannare titt på 8 företag som har varit med om en skandal och undersöker om och hur de försöker legitimera sig själv före och efter en skandal. Studien är skriven utifrån en kvalitativ innehållsanalys där vi har undersökt och använt företagens hållbarhetsredovisning som underlag till vårt studie i de här fallet. Vi har kodifierat hållbarhetsrapporterna där vi har sökt efter underliggande teman genom en abduktiv analys. Vårt resultat tyder på att organisationer siktar för att likna efter en substantiell managementstil efter en skandal, där fokus har varit att försöka tillfredsställa intressenterna. Ansvar över skandalen avviker beroende på hur stor skandalen är i hänsyn till vårt resultat. Resultatet i vår studie är anekdotisk dock får vi tillhandahålla en bas för vidare forskning gällande det här området. Vårt resultat har vi även analyserat med hjälp av teorin som vi har tillhandahållit, legitimitets teorin, CSR i teori och intressentteori.

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MARCIANO, Hemily Gomes. "Dualidade cor-cinemática na teoria de Yang-Mills e as relações BCJ." reponame:Repositório Institucional da UNIFEI, 2013. http://repositorio.unifei.edu.br/xmlui/handle/123456789/822.

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Submitted by repositorio repositorio (repositorio@unifei.edu.br) on 2017-06-27T18:19:42Z No. of bitstreams: 1 dissertacao_marciano_2013.pdf: 16086867 bytes, checksum: d05a085e6e68ffe7b97b9fba1c551ad4 (MD5)
Made available in DSpace on 2017-06-27T18:19:42Z (GMT). No. of bitstreams: 1 dissertacao_marciano_2013.pdf: 16086867 bytes, checksum: d05a085e6e68ffe7b97b9fba1c551ad4 (MD5) Previous issue date: 2013-10
A presente dissertação de mestrado trata das diversas relações que existem entre as amplitudes de espalhamento em nível de árvore da teoria de Yang-Mills. Mais especificamente, estudamos a dedução das relações de Kleiss-Kuijf e das relações BCJ. Discutimos a conjectura de que é possível, com essas relações, escrever uma amplitude de N-pontos em nível de árvore em termos de (N – 3)! subamplitudes. Abordamos também a dedução de tais relações utilizando ferramentas da teoria das cordas, reproduzindo os resultados encontrados com teoria de campos, visto que esta é recuperada ao tomarmos o limite de baixas energias na teoria de cordas. Com isso, demonstramos formalmente que a base mínima para as subamplitudes de Yang-Mills possui de fato dimensão (N – 3)!. Apresentamos, também, algumas aplicações das relações BCJ, a saber, a sua aplicação nas amplitudes da gravitação de Einstein e no cálculo de amplitudes em nível de loops.

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Holmqvist, Evelina. "Förändringar i tjänsteföretags hållbarhetsredovisning : En longitudinell studie på svenska storbanker." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-346.

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I och med att människor i dagens samhälle blivit mer insatta i hållbarhetsfrågor har efterfrågan på hållbara organisationerökat.Detta har medfört att många organisationer valt att frivilligt börja hållbarhetsredovisa för att visa att dem är bra samhällsaktörer och på så sätt uppnå legitimitet. Syftet med denna studie är att skapa förståelse för hur legitimitet kan eftersträvas i tjänsteföretags hållbarhetsredovisninggenom att beskrivahur hållbarhetsredovisningutvecklats över tid,samt identifiera bakomliggande orsaksfaktorer för varförrapporteringensförändring och utveckling skettmed tiden.För att besvara studiens syfte har en longitudinell studie på Sveriges fyra storbanker genomförts. Studien genomfördes genom både innehållsanalyser av hållbarhetsredovisningarna från dess att bankerna började hållbarhetsredovisa fram till den senast publicerade, samt genom intervjuer med tre av storbankerna. Utifrån Global Reporting Initiatives (GRI:s)kategorier om samhällsansvar (ekonomisk påverkan, miljöpåverkan och social påverkan) har förändringar i kommunikationen identifierats. Analysen visar att de bakomliggande faktorerna till varför förändring i bankernas hållbarhetsredovisning skett med tiden är på grund av att GRI:s riktlinjer förändrats, aktuella frågor i omvärlden och samhället har förändrats vilket medfört att vissa frågor fått ett större utrymme i bankernas hållbarhetsredovisning. Bankerna anpassar även innehålli hållbarhetsredovisningen efter vad deras intressenterefterfrågar och kraven som dem ställer på bankerna,vilket är i linje med den institutionella teorin.Vidare fångar bankerna även upp vad konkurrenterna redovisar om för att ta reda på vilket sätt som verkarbästatt göra det på. Redovisningen om den sociala påverkan har med tiden fått allt större utrymme i redovisningen, medan redovisningen om bankernas miljöpåverkan haft en nedåtgående trend. Detta har förklarats genom att intressenternas medvetenhet gällande hållbarhetsfrågor ökat och att dem nu efterfrågar mer social information frånorganisationerna än vad dem tidigare har gjort, då efterfrågan på miljöinformation var stor. En banks direkta miljöpåverkan bedöms även vara relativt begränsad givet deras faktiska verksamhet vilket också lett till att redovisningen om miljön minskat.
As people in today's society have become more aware of sustainability issues, the demand for sustainable enterprises has increased. This has resulted that many companies have chosen to voluntarily begin to implement the sustainability report to show that they are good actors in society and thereby achieve legitimacy. The purpose of this study is to create an understanding of how legitimacy can be pursued in service companies sustainability report by describing how sustainability reporting has developed over time and to identify the underlying causal factors for why reporting change and development has occurred over time. To address the purpose of the study, a longitudinal study of Sweden's four major banks has been conducted. The study was conducted through both the content analysis of sustainability reports, from when the banks began to sustainability report to the latest published, as well as through interviews with three of the major banks. Based on the Global Reporting Initiative (GRI) categories of corporate social responsibility (financial, environmental and social impacts), changes in the banks communication has been identified. The analysis of the categories shows that the underlying factors why changes in the major banks Sustainability reports has occurred over time is due to the GRI’s guidelines have changed, current issues in the world and society have changed, which meant that certain issues have a larger space in the Sustainability reports. Banks also adapts the content of the sustainability report according to what their stakeholders demand and the requirements they place on the banks, which is consistent with the institutional theory. Further, the major banks also capture what their competitors has reported to find out what seems best. The report on the social impact has over time become more increasingly significant in sustainability accounting, while accounting for banks' environmental impact been on a downward trend. This has been explained by stakeholders' increasingly awareness regarding sustainability issues and that they are now demanding more information about organizations social impacts than they previously did, when the demand for environmental information was great. A bank's direct environmental impact is also expected to be relatively limited given their actual operations, which has also lead to decrease about the reporting of the environmental impacts.

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Haraldsson, Elias, and Sandra Östlund. "Svenska börsnoterade bolags utlämning av miljöredovisning." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-9887.

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Idag är socialt ansvarstagande inte längre en isolerad företeelse utan något som genomsyrar det dagliga arbetet. För företagen handlar det förutom att upprätthålla sitt varumärke och ett gott rykte också om att kontrollera risker och på så sätt skapa förutsättningar för bättre lönsamhet. Allt fler företag har upptäckt att det finns affärsmässiga fördelar med att ta ett aktivt socialt ansvar. (Svensk handels importhandbok 2009). Något som bidragit till att efterfrågan för redovisad miljöredovisning ökat. En annan orsak till den ökade redovisningen av detta beror på att sedan år 2008 är statliga och privata bolag numera enligt lag skyldiga att miljöredovisa enligt Årsredovisningslagen 6kapitlet 1§. En av de största utmaningarna för hållbar utveckling enligt Global Reporting Initiative är kravet på att göra nya och innovativa val och att tänka på ett helt nytt sätt. Riskerna och hoten för vår gemensamma hållbarhet är stora och kräver åtgärder som vidtas skyndsamt. Detta gör att transparens beträffande ekonomisk, miljömässig och social påverkan blir oerhört viktigt för att uppnå bra relationer till intressenter, investeringsbeslut och andra marknadsförhållanden. Redan år 1987 i en FN-rapport uppstod uttrycket ”vår gemensamma framtid”. Rapporten beskrev målet med hållbar utveckling som att ”tillfredsställa dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov”. Hållbarhetsredovisning är en bred term, som anses synonym med andra termer som används för att beskriva redovisning av ekonomisk, miljömässig och social påverkan. Företagen ska mäta, presentera och ta ansvar för deras påverkan på de sociala, ekonomiska och miljömässiga aspekterna. Redovisningen ska innehålla både det som är positivt och det som är negativt för att på bästa sätt ge en balanserad bild.Under de senaste åren har ett intensivt utvecklingsarbete pågått inom ramen för det samarbetsprojekt som, Global Reporting Initiative, påbörjade 1997 efter ett upprop av den i Boston, USA, baserade ideella organisationen Coalition for Socially Responsible Economies (CERES) som en reaktion på det stora och ökandeantalet modeller och riktlinjer för miljöredovisning (Bergström 2002). Brown et al. (2009) hänför utvecklingen av GRI till de befintliga institutionella strukturerna, de starkt påverkande intressenterna och den underutvecklade plattform för information om hållbarhetsredovisning. För att detta ska kunna ske på ett så tydligt, öppet och jämförbart sätt som möjligt har Global Reporting Initiative skapat ett accepterat och trovärdigt ramverk. Ramverket innefattar både generellt och branschspecifikt innehåll och kan därför användas av alla organisationer, oberoende av storlek, bransch och ort. Detta är också den mest kända ram för frivillig rapportering av miljömässiga aspekter. Ramverket och riktlinjerna förbättras kontinuerligt genom ett organiserat samarbete mellan ett stort antal experter från hela världen och från alla intressentgrupper, där experterna möts i diskussioner för att nå samförstånd.Riktlinjerna består av principer för att definiera redovisningens innehåll och för att säkerställa kvaliteten på den redovisade informationen. Riktlinjerna består också av standardupplysningar som omfattar resultatindikatorer och andra upplysningskrav, samt vägledning för särskilda tekniska delar i redovisningen. Zeng et al (2010) menar att GRI för närvarande anses vara det mest utvecklade mätinstrumentet för miljöredovisning.Miljöredovisningen enligt GRI syftar till företagets påverkan på det levande och icke levande naturliga systemet, så som ekosystem, mark, luft och vatten. En rad olika miljöindikatorer kopplade till insats och resultat redovisas, men också resultat kopplat till exempelvis påverkan från produkter och tjänster. Många bolag har idag olika miljörelaterade certifikat som visar att hållbar utveckling är viktigt.

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Fors, Amanda, and Izabella Edlund. "Lönsamt hållbarhetsarbete? : en studie om hur CSR-arbete påverkar svenska företags finansiella lönsamhet på kort sikt." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-22174.

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De senaste åren har hållbart företagande blivit ett större fokus både bland företag och konsumenter. Med hållbart företagande innebär det att företag tar företagsansvar (CSR) genom att spara på egna resurser och minska sin negativa miljöpåverkan. Syftet med studien är att analysera om svenska börsnoterade företags CSR-arbete är ekonomiskt lönsamt på kort sikt. Att analysera CSR-arbetets påverkan på finansiell lönsamhet på kort sikt är av relevans eftersom tidigare studier studerat större marknader över längre tidsperioder. Studien analyserar ESG-betyg från år 2019 och finansiella siffror från år 2020 för 138 företag som finns listade på mid cap och large cap, OMX Stockholm. Detta för att se hur ESG-betyget från år 2019 påverkar den finansiella lönsamheten för år 2020. Resultatet visar att det finns en liten påverkan av CSR-arbete på svenska företags finansiella lönsamhet på kort sikt. Denna studie är genomförd under covid-19, vilket kan tänkas ha påverkat resultatet.

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Frolík, Stanislav. "Geometrická teorie řízení na nilpotentních Lieových grupách." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-399583.

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This thesis deals with the theory of geometric control of the trident robot. The thesis describes the basic concepts of differential geometry and control theory, which are subsequently used for describing various mechanisms. Finally, the thesis proposes the management using inferred results.

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Johannesson, Maja, and Sofie Stejmar. "Gröna obligationer - Vägen till en mer hållbar kreditmarknad : En studie om aktörers motiv och ekonomiska drivkrafter på den svenska marknaden för gröna obligationer." Thesis, Linköpings universitet, Nationalekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120196.

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Bakgrund: År 2007 emitterade Världsbanken den första gröna obligationen i världen tillsammans med SEB. Vasakronan emitterade den första gröna företagsobligationen år 2013 och därefter har marknaden expanderat. Gröna obligationer har samma finansiella egenskaper som traditionella obligationer, skillnaden ligger i att obligationslikviden från gröna obligationer ska finansiera miljö- eller klimatvänliga projekt. Gröna obligationer ger investerare och emittenter incitament att implementera hållbara investeringar eller projekt. Syfte: Uppsatsens syfte är att undersöka och analysera motiv och ekonomiska drivkrafter till aktörers deltagande på den svenska marknaden för gröna obligationer. Utöver det ämnar uppsatsen kartlägga de institutionella förutsättningarna för uppkomsten av gröna obligationer, samt belysa utmaningar och framtidsutsikter. Genomförande: Uppsatsen baseras på en kvalitativ metod och 13 intervjuer har genomförts. De intervjuade personerna representerar grupperna: emittenter, investerare, banker och certifieringsinstitut. För att belysa gröna obligationers och marknadens karaktärsdrag har en litteraturstudie utformats. De empiriska materialet har analyserats med institutionell teori, spelteori, finansiell teori och CSR teori, samt tidigare forskning om CSR och SRI. Slutsats: Ett antal institutionella faktorer och enskilda aktörers initiativ har varit bidragande till den svenska gröna obligationsmarknadens uppkomst och utveckling. Framträdande motiv och ekonomiska drivkrafter för samtliga aktörer är möjligheten att visa upp en grön och hållbar profil, det faktum att gröna obligationer har samma finansiella egenskaper som traditionella obligationer och att de har en grön egenskap. Framtida utmaningar för marknadens fortsatta tillväxt är utvecklingen av standarder och att öka utbudet av gröna obligationer.
Background: In 2007 the World Bank issued the first green bond in the world in co-operation with SEB. Vasakronan issued the first green corporate bond in 2013 and since then the market has expanded. Green bonds have the same financial characteristics as traditional bonds, the difference being that the proceeds from green bonds have to finance environmental or climate friendly projects. Green bonds give incentives to investors and issuers to implement sustainable investments and projects. Aim: The purpose of the thesis is to examine and analyze motives and economic incentives behind the participation of players in the Swedish green bond market. In addition, the thesis maps out the institutional conditions that enabled the emergence of green bonds and highlight the future challenges and prospects. Completion: This thesis is a qualitative study of 13 interviews conducted by the authors. The interviewees represent the following groups: issuers, investors, banks and certifiers. A literature review about green bonds is provided to illustrate the characteristics of green bonds and the market. The empiric material is analyzed using institutional theory, game theory, financial theory and CSR theories, as well as previous research about CSR and SRI. Conclusion: A number of institutional conditions and individual actions have contributed to the rise and development of the Swedish green bond market. The motives and economic incentives that apply to all the players in the market are the opportunity to enhance a green and sustainable profile, the fact that green bonds have the same financial characteristics as traditional bonds and that they include a green feature. Future challenges for the growth of the green bond market include the development of standards and to increase the supply of green bonds.

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Lindvall, Malin. "Socialt ansvar i dubbelbemärkelse : Hur CSR-kommunikation genom sociala media påverkar företags anseende." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-157087.

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Dagens företag verkar i en institutionell miljö där normer om korrekt uppförandecirkulerar och påverkar företags anseende. För att uppfattas som legitim krävs det attföretag inser och anammar de förväntningar som finns på dem. Att jobba med CSR,Corporate Social Responsibility, eller socialt ansvar har kommit att närma sig ettinstitutionellt krav. Men trots att många företag satsat på att jobba med CSR-frågor såsaknas idag riktlinjer och forskning på hur CSR sedan bör kommuniceras för att anseslegitimt och bygga anseende för företaget. Samtidigt har företags engagemang inomsociala medier tagit fart med fördelar som personifiering av företag och möjligheten tillrelationskapande interaktioner.Syftet med denna uppsats är att utröna effekterna av CSR-kommunikation genom socialamedia för företagets anseende och legitimitet. En teoribaserad och explorativlitteraturstudie har utmynnat i en hypotes över CSR-kommunikationens tre viktigastedimensioner; likformighet, unikhet och interaktion. Dessa har sedan testats genomempirisk exemplifiering på de företag som svenska folket rankar som hest hållbara, alltsåhar bäst anseende i hållbarhetsfrågor.
Companies of today cannot be seen as isolated entities. Instead, they work in an institutionalenvironment surrounded by actors creating, editing and circulating norms. The notion of CSR,Corporate Social Responsibility, as one of these norms has been gradually accepted amongbusiness managers. However, something that is not yet clear is how to communicate CSR in acredible way in order to gain legitimacy and enhance good reputation.In corporate PR and communications departments, the social media is gaining more and moreattention due to advantages such as personal interactions with stakeholders, etcetera. Thepurpose of the thesis is to explore the reputational effects of CSR communication through socialmedia. A thorough literature study of institutional theory has brought a hypothesis with threeimportant dimensions of CSR communication; the importance of uniformity to gain legitimacy,uniqueness to stand out in the crowd and co-opting to enhance a dialogue.

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Olsson, Sophie. "Personal i börsbolagens hållbarhetsredovisning : en undersökning om hur upplysningar förklaras." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-8662.

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Background and Introduction: Environmental report drew attention in the 1980s when the Världskommissionen för miljö och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts. The report led to the Swedish Parliament introduced a requirement for environmental reporting one year later. Over the years since then including the CSR concept has become very central in corporate strategy and that all public companies since 2008 to establish sustainability reporting according to GRI. After many years with a focus on environmental sustainability and believe Bino Catasús to our origin, ethnicity is on the way back. Bergström agrees and says that »people« is the new pattern of development. Purpose: The purpose of this paper is to explain the details of personnel who are in corporate sustainability reporting in 2009. Method: The thesis has been carried out with a documentary study of 56 listed (on the Stockholm OMX), corporate sustainability reports from 2009 are included. Development of the checklist (see Appendix 1) was made by taking help from literature's undergo various parts such as the legitimacy of what is right or wrong. But even based on the criteria GRI sets up the guidelines of what a sustainability report should include such conditions. Conclusions: Based on what the analysis shows it can be concluded that the six dependent variables that are included in the survey, it's just one of them (diversity) has not been possible to find any connection at all. The remaining five dependent variables, there are related in some way with the independent variables. However, it commented that among the independent variables, only three out of five as it is related to the dependent variables. The fact that it is only correlation between independent variables and the amount of personnel information is one conclusion to draw. So from Figure 1 can be drawn three conclusions. The first is that there is a connection between industry and the amount of personnel information. The second conclusion is that there is a positive correlation between company size and personnel information, and the third is that there is a negative correlation between profitability and employee information.
Bakgrund och introduktion: Miljöredovisning uppmärksammades på 1980-talet när Världskommissionen för miljö och utveckling fick ett uppdrag av FN att utreda sambandet mellan ekonomisk utveckling och miljöförstöring. I samband med detta blev även hållbarhetsredovisning en ny punkt för många företag. Men att exakt säga vad hållbarhetsredovisning är för något är mycket svårt. År 1996 gjorde den dåvarande statliga Redovisningskommissionen en utredning om det skulle införas en ändring i årsredovisningslagen som skulle tvinga företagen att rapportera om miljöfrågor i sin års- eller koncernredovisning. Redovisningskommissionens rapport ledde till att Sveriges Riksdag införde ett krav på miljörapportering ett år senare. Under årens lopp därefter har bland annat CSR-begreppet blivit ett mycket centralt begrepp i företagsstrategi och sedan år 2008 måste att alla statliga företag upprätta hållbarhetsredovisning enligt GRI. Efter många år med fokus på miljö och hållbarhet tror Bino Catasús att vårt ursprung, etnicitet är på väg tillbaka. Sören Bergström håller med och menar att »people« är det nya i utvecklingsmönstret.Syfte: Syftet med uppsatsen är att förklara upplysningar om personal som finns i företags hållbarhetsredovisning år 2009.Metod: Uppsatsen har genomförts med en dokumentstudie där 56 noterade (på Stockholm Nasdaq OMX) företags hållbarhetsredovisningar från år 2009 ingår. Framtagningen av checklistan (se bilaga 1) gjordes genom att ta hjälp av litteraturgenomgångens olika delar såsom till exempel legitimitet om vad som är rätt eller fel. Men även utifrån de kriterier som GRI sätter upp för riktlinjer om vad en hållbarhetsredovisning bör innehålla som till exempel arbetsförhållanden.Slutsatser: Utifrån vad analysen visar kan det konstateras att av de sex beroende variabler som är med i undersökningen så är det bara en av dem (diversitet) som inte gått att finna något samband överhuvudtaget. De resterande fem beroende variablerna finns det samband på ett eller annat vis med de oberoende variblerna. Dock skall det kommenteras att bland de oberoende variablerna är det bara tre av fem som det finns samband till beroende variablerna. Att det dessutom bara finns samband mellan oberoende variabler och mängden personalupplysningar är en slutsats att dra. Så utifrån figur 1 kan det dras tre slutsatser. Den första är att det finns ett samband mellan bransch och mängden personalupplysningar. Den andra slutsatsen är att det finns ett positivt samband mellan företagsstorlek och personalupplysningar samt den tredje är att det finns ett negativt samband mellan lönsamhet och personalupplysningar.

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Sandgren, Camilla, and Solrunn Persson. "Hållbarhet inom flygindustrin : En studie om geografiska variationer i flygbolagens hållbarhetsredovisningar - ur ett institutionellt perspektiv." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-176547.

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Flygbolag är mäktiga globala aktörer med en omfattande miljöpåverkan, så vilka initiativ redovisar de för att bidra till en hållbar utveckling? För att svara på detta genomförde vi en innehållsanalys där vi undersökte skillnader och likheter i europeiska och amerikanska flygbolags hållbarhetsredovisningar. För att skapa en förståelse för hur samhällsansvar spelar roll i en historiskt förankrad miljö testade vi förklaringsvärdet av social struktur, nationell kultur samt isomorfism. Den största skillnaden vi fann är att USA är mer detaljerade och redovisar fler initiativ, medan Europa för ett bredare resonemang om hållbarhet. Skillnaderna förklaras utifrån social struktur och nationell kultur, likheter förklaras med isomorfism. Skillnaderna i hållbarhetsredovisningarna kan förklaras med att det sociala kontraktet, som flygbolagen måste följa, är olika mellan regionerna. I framtiden menar vi att de sociala kontrakten kommer att likna varandra mer och att hållbarhetsredovisningen således blir mer homogen världen över.

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Vieira, Hélder José Freire. "Controlo do teor de cor em solventes regenerados." Master's thesis, Universidade de Aveiro, 2012. http://hdl.handle.net/10773/10199.

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Mestrado em Engenharia Química
A EGEO Solventes S.A, empresa cuja atividade se dedica à regeneração de solventes orgânicos industriais usados, enfrenta desafios no que toca em controlar o teor de cor dos seus produtos finais, em particular o ECOSOLVE 01. Nesse âmbito, a presente dissertação teve como objetivo principal o controlo do teor de cor dos solventes regenerados, pela identificação de potenciais melhorias no tratamento do solvente inicial (designado por “solvente sujo”), e propor formas de estabilizar o solvente final, mantendo-o incolor. Foi estudado a nível laboratorial todo o processo de regeneração de solventes de acordo com o processamento em funcionamento na EGEO Solventes S.A, tendo-se identificado como variáveis críticas para o controlo do teor de cor o ponto de paragem da destilação do solvente sujo, e o arrasto circunstancial de líquido saturado do ebulidor em situações de caudais de vapor muito elevados. Para controlar a cor no solvente final, foi desenvolvido um método de quantificação / doseamento de antioxidantes ao solvente em função da reatividade deste com o radical DPPH, pois a inibição de reações radicalares contribui positivamente para o controlo do teor de cor. Atualmente, a EGEO Solventes aditiva com ácido cítrico os seus solventes para estabilizar a cor a médio prazo, no entanto, verifica-se situações em que tal não é conseguido. Os resultados preliminares evidenciaram vantagens no método de doseamento com os antioxidantes galato de propilo (PG) e com o di-t-butil-hidroxitolueno (BHT). A estabilização foi conseguida em comparação com solventes não aditivados que ganharam cor, e verificou-se que concentrações destes antioxidantes 10 vezes superiores ao estimado pelo método de doseamento resultaram na pro-oxidação dos solventes, originando uma cor ainda mais intensa do que nos solventes não aditivados.
EGEO Solventes S.A, a company in which the main industrial activity is the recycling of used organic solvents, faces challenges in controlling the color content on their products, specially ECOSOLVE 01.The main goals of this thesis are the control of the color content in the regenerated solvent, the location of potential improvements in the treatment of the initial solvent (referred to as "dirty solvent"), and propose ways to stabilize the final solvent, keeping it colorless. The EGEO Solventes S.A recycling process was studied at a laboratorial scale. Two variables has been defined as critical importance in controlling the color content in the distillate: the distilling breakpoint due to sludge formation, and circumstantial drag of saturated liquid at very high steam flow rates. A procedure based in the reactivity of DPPH with recycled solvents was established to define the amount of antioxidant to add for solvent stabilization, preventing the solvent color content to increase with time because the inhibition of radical reactions contributes positively the color content control. Currently, EGEO solvents adds citric acid to their solvents to stabilize the color in the medium term, however, there is situations where this is not achieved. Preliminary results show advantages of the method with propyl gallate (PG) and the butylhydroxytoluene (BHT), whose color content control was achieved. The stabilization of solvents was achived in comparation with non additivated solvents and The stabilization was achieved in comparison with non-additivated solvents that have gained color additives, and found that these antioxidants in concentrations 10 times superior that was estimated by the assay method resulted in pro-oxidation of the solvents, giving a more intense color than in non-additivated solvents.

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Truong, Alex, and Walid Dost. "Hållbarhetsredovisning i bankbranschen : En kvalitativ studie över hur banker kommunicerar sitt hållbarhetsarbete." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23464.

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Hållbarhetsredovisning är ett instrument som har två grundläggande funktioner: ett instrument för ökad transparens och ett för styrning av hållbarhetsprocesser. Transparensperspektivet innefattar hur företaget genom sin hållbarhetsredovisning kan presentera sitt hållbarhetsarbete så att det blir mer synligt för dess intressenter. Styrningsperspektivet handlar om hur företag kan kontrollera, mäta och målstyra de hållbarhetsfrågor som anses vara viktiga genom hållbarhetsredovisning. I dagsläget är det framförallt större företag som väljer att hållbarhetsredovisa. Forskning visar att företag inom miljökänsliga branscher lägger större vikt vid hållbarhetsredovisning än företag inom mindre miljökänsliga branscher. Under hösten 2016 infördes en lagändring i årsredovisningslagen som innebär att alla stora svenska företag är skyldiga att hållbarhetsredovisa. Eftersom bankerna är en mäktig aktör i kampen för en hållbar utveckling vill vi undersöka hur lagkravet har påverkat bankernas hållbarhetsredovisning och även om bankernas hållbarhetsredovisning håller på att utvecklas till en standard för branschen. Syftet med uppsatsen är att undersöka förekomsten av förändringar i hur företag inom den svenska bankbranschen redovisar sitt hållbarhetsarbete efter införandet av den nya redovisningslagen. Vidare vill vi undersöka förekomsten av likheter mellan bankernas hållbarhetsredovisning och om det går mot en normativ riktning för branschen. Vår studie ska bidra till den befintliga forskningen inom området för hållbarhetsredovisning. För att kunna besvara på vårt syfte har vi valt en kvalitativ forskningsstrategi med en deduktiv forskningsansats. Vår forskning utgår från befintliga teorier på området och syftet är att undersöka om vi kan finna bevis för dessa teorier i vår forskning. Vår analys visar att det har skett en tydlig förändring i hur bankerna kommunicerar de olika nyckelorden och den kontext inom vilken orden används. För samtliga banker har det skett en markant ökning av ord kopplat till kontexten ledningsperspektiv och värderingar och principer. Dessutom har andelen ord kopplat till kontexten framtida planer minskat avsevärt. En annan slutsats som vi har kunnat dra är att det nya lagkravet även har bidragit till en ökad jämförbarhet av hållbarhetsredovisningen mellan företag inom samma bransch. Det kan förklaras med att företag inom samma bransch oftast har samma utmaningar, risker och centrala resultatindikatorer.
Sustainability reporting is an instrument that has two basic functions: an instrument for increased transparency and one for controlling sustainability processes. The transparency perspective includes how the company can present its sustainability work through its sustainability report so that it becomes more visible to its stakeholders. The governance perspective is about how companies can control, measure and target the sustainability issues that are considered important through sustainability reporting. At present, it is mainly large companies that choose to make sustainability reports. Research shows that companies in environmentally sensitive industries place greater emphasis on sustainability reporting than companies in less environmentally sensitive industries. In autumn 2016, a legislative amendment was introduced in the Annual Accounts Act, which means that all major Swedish companies are obliged to report on sustainability. As the banks are a powerful player in the struggle for sustainable development, we want to investigate how the legal requirement has affected the banks 'sustainability report and even if the banks' sustainability report is developing into a standard for the industry. The purpose of the thesis is to investigate the occurrence of changes in how companies in the Swedish banking industry report their sustainability work after the introduction of the new Accounting law. Furthermore, we want to investigate earlier times of similarities between the banks' sustainability reporting and whether it is moving towards a normative direction for the industry. Our study will help with existing research in the area of sustainability reporting. In order to answer our purpose, we have chosen a qualitative research strategy with a deductive research approach. Our research is based on existing theories in the area and the purpose is to investigate whether we can find evidence for these theories in our research. Analyzes show that there has been a clear change in how the banks communicate the various keywords and the context within it or the words. For all banks, there has been a significant increase in words linked to the context management perspective and values and principles. In addition, the proportion of words linked to the context of future plans has decreased significantly. Another conclusion we have been able to draw is that the new legal requirement also contributes to increase Affordability of the Sustainability Report between companies within the same industry. This can be explained by companies in the same industry often have the same challenges, risks and key performance indicators.

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Lindström, Konrad, and Pontus Engdahl. "Global Reporting Initiative-rapportering i två branscher : En komparativ studie om Global Reporting Initiative-rapportering." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85686.

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Sustainability reporting today is an important tool for companies to show how they work with sustainable development. The design of the companies' sustainability reports can vary since the regulations can be seen as somewhat vague. GRI provides a framework and standards that create a common language for organizations and its reporting of current economic, environmental, and social aspects. However, GRI is voluntary to follow which creates a possibility for both similarities and differences in companies' sustainability reporting. The study was conducted with a qualitative research strategy and a comparative design. The purpose of this study is to investigate the sustainability work of selected companies based on sustainability reporting according to GRI based on stakeholder theory, legitimacy theory and institutional theory. The aim of the study is to compare companies active in the trade and real estate industry to distinguish any similarities and differences. To shed light on the purpose of the study, an analysis of the companies' sustainability reports of four selected years has been carried out, as well as an interview from one of the real estate companies. A comparison has then been made between the companies to point out potential similarities or differences. The analysis of the empirical material indicates that there are some similarities and differences between the surveyed industries' reporting of GRI standards. The main differences are found in the social part of GRI reporting, while the financial and environmental reporting appears to be equally similar. Development over time of GRI reporting also differs between industries. These similarities and differences have been analyzed with the use of stakeholder theory, legitimacy theory and institutional theory.

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Arisseto, Adriana Pavesi 1977. "Avaliação da qualidade global do hamburguer tipo calabresa com reduzidos teores de nitrito." [s.n.], 2003. http://repositorio.unicamp.br/jspui/handle/REPOSIP/255099.

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Orientador: Marise Aparecida Rodrigues Pollonio
Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia de Alimentos
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Resumo: A primeira parte deste trabalho avaliou a aceitação global de uma formulação desenvolvida para hambúrguer tipo calabresa a partir de carne suína como matéria-prima principal e a possível redução do nível de nitrito utilizado através de análise sensorial. Foram investigados também algumas características químicas (umidade, proteínas, lipídeos, cinzas e nitrito residual) de quatro formulações com diferentes níveis de nitrito e conteúdos de gordura. Na segunda parte, foram estudados os efeitos da redução do nível de nitrito de 150 para 50 mg de nitrito/Kg de produto e do conteúdo de gordura de 20 para 10% sobre a qualidade global do produto durante 120 dias de estocagem congelada. A qualidade sensorial, medida através da aparência, sabor, aroma e textura, a cor objetiva e a estabilidade oxidativa, medida através do número de substâncias reativas ao ácido 2-tiobarbitúrico (TBARS) e dos atributos sabor oxidado e aroma oxidado, foram determinadas nos tempos zero, 30, 60, 90 e 120 dias após o processamento. A cor e o número de TBARS foram determinados nas amostras cruas e cozidas. Os resultados obtidos na primeira parte indicaram que os consumidores aprovaram o novo produto e que é possível reduzir o nível de nitrito de 150 para 50 mg de nitrito/Kg de produto sem que se percam as características organolépticas de um produto curado. Após o processamento e o tratamento térmico, aproximadamente 34% do nitrito inicialmente adicionado pôde ser detectado nas amostras. Na segunda parte do trabalho, verificou-se que a redução do nível de nitrito não provocou alterações significativas entre os tratamentos para os atributos aparência, sabor, aroma e textura e para os parâmetros L*, a* e b* das amostras cruas e L* e b* das amostras cozidas. O valor a* das amostras cozidas geralmente foi maior para as amostras com mais nitrito. No estudo de estabilidade oxidativa observou-se que 50 mg de nitrito/Kg de produto exerceu um bom efeito antioxidante até 30 dias. Com 60 dias, amostras cozidas que continham inicialmente 150 mg de nitrito/Kg de produto, mostraram-se menos oxidadas, com menores valores de TBARS. A redução no conteúdo de gordura não afetou as propriedades sensoriais ao longo do período de estocagem congelada, mas exerceu um forte efeito sobre os parâmetros L* e a* das amostras cruas. Amostras com 20% de gordura foram mais claras e menos vermelhas enquanto amostras com 10% de gordura foram mais escuras e mais vermelhas. Nas amostras cozidas, a redução do teor de gordura não exerceu efeito significativo sobre os parâmetros L*, a* e b*. Os tratamentos com maior % de gordura apresentaram maiores valores de TBARS em 90 e 120 dias para as amostras cozidas. Com relação à estabilidade durante a estocagem, todas as formulações apresentaram atributos sensoriais (aparência, sabor, aroma e textura) satisfatórios. O parâmetro L * diminuiu significativamente tanto nas amostras cruas quanto nas cozidas, o valor a* sofreu alteração durante a estocagem somente nas amostras cozidas dos tratamentos com 50 mg de nitrito/Kg de produto e 20% de gordura e com 150 mg de nitrito/Kg de produto e 10% de gordura e, para o valor b*, observou-se uma redução ao longo dos 120 dias de estocagem congelada para as amostras cruas de todos os tratamentos. O valor de TBARS aumentou significativamente com o tempo nas amostras cruas e cozidas de todos os tratamentos, sendo que esse aumento foi mais significativo após 30 dias de estocagem congelada. O cozimento não alterou de modo significativo o valor de TBARS das amostras e foram encontrados correlações significativas positivas entre os dados de TBARS e análise sensorial para o atributo sabor oxidado considerando-se todos os pares de dados (r=0,6398) e dados entre tempos para cada tratamento (somente para as amostras com 10% de gordura)
Abstract: The first part of this work investigated a developed formulation for a new meat product, denominated "calabresa" sausage - style hamburger from pork meat. The overall acceptability and the possible nitrite levels reduction were evaluated through sensory analysis. The chemical composition and residual nitrite were also determined. The second part of this research studied the effects of nitrite levels reduction from 150 mg/Kg to 50 mg/Kg and the fat content reduction from 20% to 10% on product overall quality during frozen storage The sensory characteristics like appearance, taste, smell and texture, the objective color and oxidative stability were determined at day O, 30, 60, 90 and 120 days after processing. The first part results have indicated that consumers approved the new product and the nitrite levels reduction from 150 to 50 mg/Kg is possible without losses of cured meat characteristics. After processing and thermal treatment, only 34% of the ingoing nitrite was detected. The second part results verified that the sensory properties and L*, a* and b* parameters of raw hamburgers and L* and b* of cooked hamburgers were not affected by the changes in nitrite level. In general, cooked samples with 150 mg/Kg nitrite had highest values a*. During 30 days, 50 mg/Kg nitrite showed to be a good antioxidant. With 60 days, cooked samples (150 mg/Kg nitrite) showed the lowest TBARS (2-thiobarbituric acid reactive substances) values. The fat content reduction had a strong effect on color (L* and a* values) of the raw hamburgers during frozen storage, but the sensory properties were not affected. Treatments with 20% fat were lighter and least red whereas the treatments with 10% fat were darker and redder. The L*, a* and b* parameters of cooked samples were not significantly affected by the changes in fat content. Formulations with 20% fat showed the highest TBARS values at 90 and 120 days for cooked samples. Regarding product stability during frozen sterage, all formulations showed satisfactory sensory attributes. The lightness (L *) decreased as much in the raw hamburgers as in the cooked hamburgers, the redness (a*) was affected in the cooked samples of 2 treatments (50 mg/Kg nitrite, 20% fat and 150 mg/Kg nitrite, 10% fat) and the yellowness (b*) was reduced along 120 days for raw samples. The TBARS values had a significantly increase, more intense after 30 days in raw and cooked samples and were not affected by cooking. Significant correlations were found between TBARS values and sensory analysis only for oxidized taste pooling information within treatments and storage times (r=O,6398) and within time (only for treatments of 10% fat)
Mestrado
Engenharia de Alimentos
Mestre em Tecnologia de Alimentos

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31

Silva, Cibelle Celestino. "A teoria das cores de Newton : um estudo crítico do Livro I do Opticks." [s.n.], 1996. http://repositorio.unicamp.br/jspui/handle/REPOSIP/277093.

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Orientador: Roberto de Andrade Martins
Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Fisica "Gleb Wataghin."
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Resumo: Esta dissertação analisa a estrutura e fundamentação da teoria das cores de Newton através de um estudo detalhado das proposições e dos experimentos do Livro I do Opticks, publicado em 1704. A análise aqui apresentada leva em conta outros estudos de Newton sobre óptica, tais como seu caderno de anotações de 1664-65, o artigo em que Newton publicou pela primeira vez a sua teoria em 1672 nas Philosophical Transactions of lhe Royal Society, as críticas que Hooke, Pardies, Huygens e outros pesquisadores fizeram a esse artigo, e as respostas de Newton a essas críticas. A dissertação analisa os argumentos usados por Newton e mostra que nem sempre ele seguiu o método indutivista que se propunha seguir. Contrariamente à visão tradicional que via nesse trabalho de Newton um uso exemplar do método experimental, a dissertação aponta vários problemas dos experimentos e da argumentação de Newton. Em particular, mostra que ele não apresentou (nem poderia ter apresentado) uma prova experimental da composição da luz branca solar
Abstract: This dissertation analyses the structure and foundation of Newton's theory of colours through a detailed study of the propositions and experiments of Book I of Opticks, published in 1704. The analysis presented here takes into account some other of Newton's studies on optics, including his Notebook (1664-65), the paper published in 1672 in the Philosophical Transactions of the Royal Society, where Newton made public for the first time his theory , the critical remarks by Hooke, Pardies, Huygens and other researchers to that paper, and Newton's answers to his critics. The dissertation analyses the arguments used by Newton and shows that sometimes he failed to follow the inductivist method the tried to follow. The dissertation points out several difficulties behind Newton's experiments and arguments. In particular, it is shown that he did not present (nor could have presented) an experimental proof of the composition of the white light from the Sun
Mestrado
Física
Mestre em Física

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32

Nystén, Lovisa, and Sara Passereh. "Frivillig hållbarhetsinformation i årsredovisningar : En undersökning av informationens kvalitet." Thesis, Högskolan Väst, Institutionen för ekonomi och it, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-5458.

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Bakgrund: Under senare tid har människor blivit mer uppmärksamma om hur företag hanterar sociala- och miljömässiga frågor. Detta fokus från omvärlden kan påverka företagen att redovisa just denna frivilliga information i årsredovisningen. De senaste årens många företagsskandaler i kombination med en intensiv klimatdebatt, har lett till ett ökat fokus på företagens sociala ansvar. En kategori som även är i fokus när företagen beslutar om att avslöja frivillig information. Negativ uppmärksamhet i media kan påverka företagens beslutsfattande angående frivilligt utlämnande av information. Årsredovisningarna är ett effektivt verktyg där företagen kan kommunicera med omvärlden, och förklara hur företagen arbetar med dessa frågor. Syfte: Syftet med studien var att förklara vilka faktorer som påverkar företag att redovisa frivillig information om hållbarhet och om kvaliteten på denna information hade ökat efter att företagen utstått negativ publicitet i media. Metod: Studien utgick från en kvalitativ ansats med syfte att söka förståelse för varför dessa företag valde att redovisa frivillig information om hållbarhet. Tre av Sveriges största klädföretag studerades. En flerfallstudie med fokus på dokumentundersökning, utgjorde grunden för detta arbete. Slutsats: Kvaliteten på hållbarhetsinformationen ökade i samtliga fallföretag efter den negativa publiciteten i media. Det kan vidare inte bekräftas att ökningen av kvaliteten berodde på den aktuella händelsen.

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33

Campos, Rogério Costa. "Determinação da cor do solo e sua utilização na predição dos teores de hematita." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/11/11140/tde-01042003-135441/.

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Os objetivos do presente trabalho foram: (a) Determinar e avaliar a cor dos solos pelo método convencional e com equipamento colorímetro e sua implicação na classificação de solos: (b) Estimar teores de hematita a partir da cor do solo. O matiz de 80 amostras de solos foi determinado por cinco experientes pesquisadores pela comparação com a carta de Munsell e diretamente com um colorímetro. A cor de 15 amostras de solos pertencentes a diferentes regiões do Estado de São Paulo foi determinada utilizando um colorímetro e a partir de dados de reflectância obtidos por radiômetro. As cores foram determinadas no sistema L*a*b* e Munsell. Para cada amostra foram determinados os teores de hematita e calculados os índices de avermelhamento (IAV) a partir das cores obtidas. Os coeficientes de correlação, variando de 0,68 a 0,94 entre as determinações do matiz, constataram que os pedólogos produziram dados que validaram o estudo. No entanto, houve confirmação de que as medidas realizadas por pedólogos não coincidem, sendo difeprentes também das determinações feitas pelo colorímetro. Índices de precisão (IP) indicaram haver concordância em apenas 8,75 % das determinações em amostras úmidas e 17,5 % nas amostras secas, sendo constatado que as divergências resultariam em erros na classificação dos solos. Os IAVs apresentaram alta correlação com os teores de hematita das amostras, sendo maior para correlações com índices determinados a partir de cores no sistema L*a*b* do que no sistema Munsell. Modelos exponenciais mostraram-se mais adequados na predição dos teores de hematita.
The objectives of the present work were: (a) Determine and evaluate color by the conventional method, and its comparison with colormeter equipment and their implication with soil classification; (b) Estimate of hematite contents by using soil color data. The hue of 80 samples of soils was determined by five experienced soil scientists by the comparison with the Munsells soil color charts and by a colorimeter. Color of 15 soil samples from different sites of São Paulo State were determined by colorimeter and from reflectance data obtained with radiometer. The correlation coefficients, varying from 0,68 to 0,94 of hue determinations, showed that the soil scientists produced data that validated the study. However, there was confirmation that the measures accomplished by soil scientists were not coincident and also differed from the colormeter. The values of precision index (PI) indicated an agreement of only 8,75% in moist samples and 17,5% in the dry samples, which would result in mistakes in the soil classification. Colors were achieved by L*a*b* and Munsell systems. For each sample, hematite content were determinated and the redness indexes (RI) calculated. The RI presented high correlation with hematite contents, and higher correlations for colors obtained in L*a*b* than those obtained in Munsell system. Exponential models were more effective in predicting hematite contents.

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34

Andersson, Hanna, and Beatriz Burgos. "Erfarenheter från arbetet med män utsatta för partnervåld : En kvalitativ studie med volontärer inom mansjouren." Thesis, Mittuniversitetet, Avdelningen för samhällsvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-28677.

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Partnervåld är ett omfattande samhällsproblem som utövas i större delen av världen och kan bestå av fysiskt, psykiskt och sexuellt våld. Problemet är vida diskuterat gällande kvinnors utsatthet för partnervåld, dock är inte mäns utsatthet lika uppmärksammat. Tidigare forskning visar även att det råder ett stort mörkertal kring detta. I Sverige finns det relativt få kvalitativa studier gällande mäns utsatthet för partnervåld, därmed ansågs en kvalitativ design vara en lämplig metod att använda i denna uppsats. Syftet med uppsatsen var att redogöra för hur ett urval volontärer inom olika mansjourer upplevde att mäns utsatthet för partnervåld har påverkat männens psykiska hälsa och sociala livssituation. Deltagarna bestod av åtta volontärer som var verksamma inom olika mansjourer i mellersta Sverige. Volontärernas upplevelser insamlades genom telefonintervjuer som låg till grund för analysen. I uppsatsen genomfördes en induktiv innehållsanalys som utmynnade i följande tre huvudteman: våldsutsatthet och psykisk påverkan, konsekvenser i den sociala livssituationen, och ambivalens gentemot myndigheter. Dessa huvudteman bestod av ett antal underteman som deltagarna på olika sätt ansåg påverka utsatta mäns psykiska hälsa. Hobfolls COR-teori stöder resultatet i föreliggande uppsats då likartade orsaker till psykologisk stress benämns i teorin. Att ha kännedom om den problematik som finns i dagens samhälle gällande mäns utsatthet för partnervåld, möjliggör ytterligare utveckling av stödinsatser för att erbjuda männen den hjälp de är i behov av. Slutligen kan en strävan om att förbättra attityder kring denna problematik leda till att fler våldsutsatta män söker hjälp.

2016-06-01

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35

Millby, Mikael, and Lars Fülöp. "Framgångsfaktorer med Business Intelligence- verktyget Qlikview inom offentlig verksamhet : Tillämpas teorin för att nå målen?" Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-26837.

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Introduction: Corporate limits becoming more diffuse due to the globalization taking place and requirements for analytical strategies are becoming more fundamental parts of organizations. Business Intelligence systems are hot and not without reason, today's world is spinning faster and with a flow of information that is constantly increasing Business Intelligence promises to introduce a support that will render a better decision-making, something that everyone wants. Problem Discussion: The local government business has today demands from the Swedish School-inspection to analyze and create adequate target images to the school and students meet curriculum goals and guidelines. Therefore, local government activities has increasingly begun to implement Business Intelligence tools, with the purpose to facilitate strategic and operational decisions were the result plays an increasing role in today's society. Purpose: This study evaluates how the analysis tool Qlikview fulfills the function of monitoring and controlling the improved student achievement in public schools. Method: The evaluation has been conducted qualitative interviews with staffs that have leadership positions in each municipality and management and possess a deep knowledge of the analysis tool and its processes. Conclusion: The evaluation has shown positive effects on the monitoring and control of student performance through better control of school operations.

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36

Possebon, Ennio Lamoglia. "A teoria das cores de Goethe hoje." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/16/16134/tde-10052010-144639/.

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Este trabalho investiga os pressupostos e fundamentos da Teoria das Cores de Goethe (Farbenlehre) como parte dos seus empenhos enquanto cientista da natureza. Apresenta a tradução de um texto seu sobre o método científico (Kautelen des Beobachters) e de um segundo texto sobre experimentos prismáticos (Beitrag zur Optik), no qual ele lança as bases do seu trabalho de mais de 30 anos sobre as cores. Estes textos, até então inexistentes em português, fornecem os subsídios para um entendimento mais amplo da Farbenlehre. E a pesquisa como um todo se orienta no sentido de contribuir para um resgate da fenomenologia goetheana para o ambiente cultural da atualidade.
This work investigates the principles and bases of Goethe\'s Theory of Colours (Farbenlehre\") as part of his studies as a Natures scientist. A translation of Goethe\'s essay on scientific methods (\"Kautelen des Beobachters\") and another on prismatic experiments (\"Beitrag zur Optik\"), where he sets the bases of his 30 years work on colours studies, are presented in this work too. The papers translated here were never before available in Portuguese, and they represent relevant subsidies for a comprehensive understanding of the \"Farbenlehre\". This research aims to contribute to the recovery of the Goethean\'s Phenomenology for the cultural enviroment of our days.

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37

Medeiros, Fernanda Karolline de. "Estudo de concretos autoadens?veis com reduzidos teores de cimento e elevados teores de adi??es minerais." PROGRAMA DE P?S-GRADUA??O EM ENGENHARIA CIVIL, 2016. https://repositorio.ufrn.br/jspui/handle/123456789/21511.

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Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico (CNPq)
Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)
O processo de produ??o de concreto gera um significativo impacto ambiental por ser um dos maiores consumidores de mat?ria-prima, como areia, pedra, cascalho mo?do e ?gua. Entretanto, o maior impacto ? causado pela produ??o do cimento Portland, material indispens?vel ao concreto. Materiais como a cinza do baga?o da cana-de-a??car, s?lica da casca de arroz, metacaulim e s?lica ativa, s?o adi??es minerais que desempenham importante papel nas propriedades de resist?ncia e de durabilidade, quando utilizados em mistura com cimento Portland e, sob certas condi??es, podem perfeitamente substituir altos teores cimento nas misturas, conferido a elas, al?m dos benef?cios conhecidos que a redu??o de cimento acarreta, aumento significativo de durabilidade. A utiliza??o de concreto autoadens?vel (CAA) tem crescido significativamente por suas caracter?sticas de alta fluidez e coes?o e pela possibilidade de moldagem in loco sem vibra??o, formando um produto livre de vazios e falhas e que apresenta tamb?m, capacidade de fluxo atrav?s do seu peso pr?prio preenchendo completamente as f?rmas e atingindo a compacta??o mesmo em estruturas densamente armadas. Frente ao exposto, este trabalho se prop?s avaliar as propriedades reol?gicas, f?sicas, mec?nicas e de durabilidade dos eco-concretos autoadens?veis com a incorpora??o de altos teores de cinza da biomassa da cana-de-a??car, s?lica da casca de arroz e metacaulim. Para isso, foram analisados concretos com incorpora??o de 40% e 50% e um concreto autoadens?vel com materiais convencionais sem adi??es minerais para utiliza??o como refer?ncia. Os resultados evidenciaram que a sinergia resultante das misturas desenvolvidas revelou desempenhos mec?nicos e de durabilidade superiores ao CAA de refer?ncia, concluindo-se ent?o que ? poss?vel produzir concretos autoadens?veis com desempenhos promissores e com redu??o significativa do consumo de cimento para n?veis de cerca 220 kg / m3, contribuindo assim para a sustentabilidade da ind?stria da constru??o, minimizando energia liberada e a compacta??o.
The concrete production process generates a significant environmental impact as one of the largest consumers of raw materials, like sand, stone and water. However, the greatest impact is caused by the production of Portland cement, an essential material to the concrete. Materials such as sugarcane bagasse ashes (RBC), silica from rice husk (PCA), metakaolin (MK) and silica fume, are mineral additions that play an important role in resistance and durability properties, when used in combination with Portland cement and, under certain conditions, can perfectly replace high cement content in mixtures, given to them in addition to the known benefits that cement reduction entails, like significant increase in durability. The use of self-compacting concrete (SCC) has grown significantly by its high fluidity characteristics and cohesiveness and the possibility of forming in situ without vibration, forming a fault and void-free product which has also flowability by its own weight completely filling the molds and reaching compaction even in heavily armed structures. Based on these, this study aimed to evaluate the rheological, physical, mechanical and durability properties of self-compacting eco-concrete with the high percentage incorporation of sugarcane biomass ashes, silica from rice husk and metakaolin. Based on these, this study evaluated the rheological properties, physical, mechanical and durability freight to attack by chloride ions of self-compacting ecoconcrete with the incorporation of high content of ash biomass sugarcane, rice husk silica and metakaolin. For this, a self-compacting concrete with conventional materials without mineral admixtures for use as a reference and four concrete incorporating 40% and 50% additions were analyzed using gray bagasse from sugarcane, pozzolan rice husk and metakaolin. The results showed that the resulting synergy of developed mixtures revealed mechanical and durability performance, freight to attack by chloride ions, above the reference SCC. When compared to the reference concrete, concrete with additions showed an increase of up to 13.4% of the compressive strength at 28 days and reducing to 87% the penetration of chloride ions to 91 days. The results of the study also showed that incorporating high volumes of mineral additions in the SCC causes a reduction of the environmental impact generated by the anthropogenic emissions of CO2, the energy consumed and the consumption of natural materials, thus confirming the relevance of the research. It is possible to produce self-compacting concrete with promising performances, using high RBC levels, PCA and MK, with a significant reduction in cement consumption to levels of about 220 kg / m3, thus contributing to the sustainability of the construction industry, minimizing energy released and compression.

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38

Serrão, Keyla Freitas. "Determinação do teor alcoólico de cachaças por Imagens Digitais." Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/5376.

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FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas
This work proposes the use of digital images obtained by scanner to determine the alcohol content in cachaça. Obtaining the image of an object by scanner generally uses a bar of radiation reaching the image that reflects radiation to the sensor allowing the reconstruction and storage of digital images. Each image generated in accordance with the red-green-blue system (RGB) provides an array of values of RGB components. The standard of RGB vectors was adopted as analytical response to the construction of titration curves based on digital images. To evaluate the results with those obtained by Gay-Lussac Alcoholmeter with digital images, a paired t test was applied to the dataset to a confidence level of 95%. It was found that there was no significant difference between the two methodologies for the confidence level seen (p <0.05). The relative standard deviations of the results obtained by the proposed method were less than 3.0%.
Neste trabalho é proposto o uso de imagens digitais obtidas por scanner para determinação do teor alcoólico em cachaça. A obtenção da imagem de um objeto por scanner geralmente usa uma barra de radiação, que ao atingir a imagem, reflete a radiação para o sensor permitindo a reconstrução e armazenamento da imagem digital. Cada imagem, gerada de acordo com o sistema vermelho-verde-azul (RGB), fornece uma matriz de valores das componentes RGB. A norma dos vetores RGB foi adotada como resposta analítica para a construção das curvas de titulação baseadas nas imagens digitais. Para avaliar os resultados obtidos com o alcoômetro com aqueles obtidos por imagens digitais, um teste t emparelhado foi aplicado ao conjunto de dados para um nível de confiança de 95%. Verificou-se que não existe diferença significativa entre as duas metodologias para o nível de confiança considerado (p < 0,05). Os desvios padrão relativos dos resultados obtido pela metodologia proposta foram inferiores a 3,0%.

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Traboulsi, Maurice Antoine. "Análise do comportamento de juntas de CCR com alto teor de finos." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2007. http://hdl.handle.net/10183/14710.

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A tecnologia do concreto compactado com rolo tem se desenvolvido e transformado o cenário das construções de barragens, modernizando os conceitos sobre os processos construtivos, além de se mostrar uma técnica competitiva em comparação com os métodos já consagrados de construção de Barragens de terra, enrocamento e enrocamento com face de concreto. Até a década de 70 era usual o lançamento de um elemento de ligação entre camadas de concreto. Nesta época, estudos realizados pelo U.S. Bureau of Reclamation e U.S. Army Corps of Engineers mostraram que a sua utilização era desnecessária, desde que as juntas fossem cuidadosa e adequadamente preparadas. A construção da barragem de Willow Creek, com CCR sem nenhuma especificação de um elemento de ligação entre as camadas de concretagem, acabou resultando num alto nível de percolação de água. Devido a este fato, os grandes projetistas de estruturas hidráulicas e de barragens passaram a adotar um concreto de berço, lançado entre as camadas de CCR, abrangendo entre 30 % da seção superficial da junta, a partir do paramento de montante, até toda a camada. Neste projeto de pesquisa foi proposta a execução de maciços experimentais em laboratório, os quais simulam uma pequena fatia de uma barragem de CCR. Para simular o lançamento e adensamento do concreto destes maciços utilizou-se um equipamento existente no Laboratório de Concreto de FURNAS Centrais Elétricas S.A., localizado em Goiânia-GO. Foram confeccionados 11 maciços experimentais, nos quais foram realizadas avaliações referentes ao intervalo de lançamento entre camadas de concreto compactado com rolo, variando-se o tempo de exposição, a temperatura ambiente de lançamento, o tipo de tratamento da junta e a utilização de argamassa de ligação, ou seja, procurou-se avaliar o grau de maturidade das juntas, a partir do qual são necessárias providências para promover uma adequada aderência entre camadas e mostrar a importância da confecção prévia de maciços experimentais em laboratório para auxiliar a tomada de decisão durante a elaboração do projeto.
The roller compacted concrete technology has been increasable developed and, consequently, modified the dam constructions procedures, leading to improved concepts about the construction processes, besides presenting technical competitively when compared to earth, rockfill and concrete faced rockfill gravity dams construction methodology. The use of a bonding element (concrete or mortar), between concrete layers was common in the 70´s. At that time, studies conducted by the U.S. Bureau of Reclamation and the U.S. Army Corps of Engineers showed that this technique was unnecessary in traditional dam constructions for the cases of well and strictly prepared joints. The Willow Creek dam construction, using RCC without any specification about bonding element between layers, presented a high level of percolation. Since that, great hydraulic structures designers adopted a bed of small aggregate concrete, placed between RCC layers in about 30% of the superficial section of joint from the upstream face. To the herein research it was proposed the execution of experimental laboratory bulks simulating a small part of a RCC dam. For the simulation of placing and compaction of concrete it was used the equipment owned by FURNAS CENTRAIS ELETRICAS S.A., at the laboratory of Goiania, Brazil. Eleven experimental bulks were produced, in which were assessed the exposure of RCC layers in different time delays and temperatures, varying the layer concrete surface treatment and the use of mortar between layers in order to evaluate the maturity degree of joints and to define the procedures to a suitable bonding between layers. The studies show the importance of laboratory test fills during the design phases, as useful tools to help the technical decision processes.

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Österlund, Elin. "Har företagets lönsamhet en modererande effekt på relationen mellan skatteundandragande och Corporate Social Responsibility? : En kvantitativ studie på 460 publika europeiska bolag under en tioårsperiod." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-27141.

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Syfte: Företagens sociala ansvar diskuteras alltmer frekvent och CSR har vuxit fram som en viktig fråga för företagen och dess intressenter. Som en respons på detta har frågan kring företagens ansvar att betala skatt också lyfts fram som en del i det sociala ansvaret. Då tidigare studier visat på motstridiga resultat har det diskuterats om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, och att denna modererande variabel kan vara en orsak till de tidigare motstridiga resultaten. Syftet med denna studie är därför att undersöka om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, baserat på företag på den europeiska marknaden. Metod: Studien använder en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien har en kvantitativ forskningsstrategi och en longitudinell design som genomförts med data över tio år på 460 publika europeiska företag, för åren 2007-2016. Studien bygger på sekundär data från databasen Thomson Reuters Datastream. Data har analyserats i statistikprogrammen SPSS och STATA. Resultat & slutsats: Studiens resultat ger bevis på att lönsamheten har en viss modererande effekt på sambandet mellan CSR och skatteundandragande. Företag som visar på en hög lönsamhet visar istället på ett större positivt samband mellan CSR och skatteundandragande, vilket tyder på att de ser skatt och CSR som två åtskilda aktiviteter. Resultatet gällande olika institutionella strukturers påverkan på sambandet, visar att det finns skillnader beroende på vilken institutionell struktur företaget befinner sig inom. Studiens slutsats är därför att lönsamheten har en modererande effekt på sambandet mellan CSR och skatteundandragande, samt att lönsamma företag visar större tendenser för skatteundandragande aktiviteter än mindre lönsamma. Examensarbetets bidrag: Studien bidrar till den empiriska forskningen för europeiska företag, gällande sambandet mellan CSR och skatteundandragande. Den bidrar även till att öka den empiriska forskningen på ämnesområdet samt huruvida företagets institutionella tillhörighet påverkar ovan nämnda samband. Resultatet bidrar med värdefull teoretisk information till den motstridiga forskningen gällande sambandet mellan CSR och skatteundandragande. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att använda andra mått för skatteundandragande, då begreppet anses vara så brett. Ytterligare ett förslag är att utföra en liknande studie där CSR delas utifrån dess olika dimensioner för att se om det finns skillnader mellan dem. Ur ett populationsperspektiv finns det ett gap gällande den globala forskningen, ett förslag är därför att genomföra en liknande studie, där börsnoterade bolag från hela världen inkluderas. Där företagen sedan fördelas utifrån den institutionella struktur som de tillhör, för att analysera resultatet utifrån institutionell nivå i ett globalt perspektiv.
Aim: Companies social responsibility has been discussed more frequently and CSR has grown to be an important question for companies and their stakeholders. As a response to this the question regarding companies’ responsibility to pay tax has also been lifted as a part of their social responsibility. Earlier studies has showed contradictory results regarding the relation between CSR and tax avoidance, and arguments regarding companies results has emerged as an moderating variable to the relation. The purpose of this study is to examine the correlation between CSR and European companies’ effective tax rate, and if the influence of profitability has any effect on this relation. Method: The study is assumes a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative strategy and a longitudinal design, implemented with ten-year data of 460 public European companies, for the time period 2007-2016. The study is based on secondary data from the database Thomson Reuters Datastream. The data has been analyzed in two statistical programs, SPSS and STATA. Result & Conclusions: The result of the study gives some evidence that profitability has a moderating effect on the relationship between CSR and tax avoidance. Companies that has high profitability shows a greater positive relationship between CSR and tax avoidance, which indicates that they view tax and CSR as substitutes or as two opposite activities. The result regarding different institutions influence on this relationship, shows that there are differences depending in which institution the company is located. The conclusion from this study is therefore that profitability have a proven moderating effect on the relationship between CSR and tax avoidance, companies with high profitability does show greater tendencies to use more tax avoidance when their CSR-activities are higher, then does companies with less profitability. Contribution of the thesis: The study contributes to the empirical research for European companies, regarding the relationship between CSR and tax avoidance. It also contributes to the empirical research in this area of research, and whether or not the companies sectorial or institutional belonging effect the relationship between CSR and tax avoidance. The result contributes with valuable theoretical information to the contradictory research regarding the relationship between CSR and tax avoidance. Suggestions for future research: One suggestion for future research is to use other measurements for tax avoidance, when the description of tax avoidance is so wide. Another suggestion is to do a similar study where CSR is divided into its separate dimensions to see if there is differences between them, regarding the relation towards tax avoidance. From a population perspective there is a gap regarding the global research on this subject, one suggestion is therefore to perform a similar study, where public companies from all over the world is included. Then group the companies depending on which institution the belong to, to analyse the results from an institutional level from a global perspective.

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Berdejo, Ludwig Miguel Agurto. "Fatores de resistência ao processo de implementação de um centro de serviços compartilhados : uma abordagem segundo a teoria institucional." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09102009-102733/.

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A presente pesquisa procura estudar uma mudança organizacional de larga escala em uma rede hoteleira multinacional. Esta mudança tem como foco a implementação de um Centro de Serviços Compartilhados (CSC) que passa a realizar de forma centralizada as rotinas e processos administrativos, contábeis e financeiros de mais de quarenta unidades hoteleiras do grupo. Na implementação de mudanças desta magnitude, é necessário lidar com as resistências internas da organização que se apresentam no decorrer do processo. Neste sentido, esta pesquisa objetiva estudar quais são as principais resistências que envolvem um processo de mudança, tomando como ponto base os elementos da resistência apontados por Burns e Scapens (2000). Este construto foi desenvolvido para dar um foco intraorganizacional aos processos de mudança, sendo influenciado pela Old Institutional Economics (OIE), e procura sanar algumas críticas postas às primeiras pesquisas da New Institutional Sociology (NIS) pelas quais esta última estaria descrevendo os processos de mudança como lineares e inevitáveis, nos quais os atores se tornavam voluntariamente isomórficos às instituições. Com base neste construto, este trabalho procura analisar os elementos de resistência (i) por existência de conflito de interesses; (ii) por falta de competência (conhecimento e / ou experiência); e (iii) por apego às instituições postas no ambiente, identificando quais são as mais importantes e como estas resistências se relacionam ao processo de institucionalização posto por Burns e Scapens (2000), no processo de codificação, incorporação, repetição e institucionalização. Assim, por meio de um estudo descritivo, com o uso de técnicas qualitativas e quantitativas, entrevistas, questionários e das ferramentas multivariadas Análise de Conglomerados, Análise de Correspondência (ANACOR), análise de homogeneidade (HOMALS) e da Categorical Principal Component Analysys (CAPTCA), procura-se analisar e observar como os gestores operacionais (gerentes gerais e subgerentes das unidades hoteleiras) e os gestores corporativos (alta diretoria e condutores da mudança) assimilam e percebem a mudança promovida pela implementação de um CSC. O CSC, por sua vez um modelo recente nas organizações, foi implementado para 42 unidades hoteleiras do grupo, distribuídas em cinco marcas com características distintas, através de um cronograma de migração de dezoito meses de duração. Os achados permitem concluir que as principais resistências existentes ao processo estão relacionadas com a resistência por falta de competência e por apego às instituições existentes. É preciso considerar que os elementos da resistência estão todos eles entrelaçados e todos devem ser analisados em planos de ação que visem à institucionalização completa no novo modelo do CSC. Os resultados desta pesquisa levantam insumos para considerar que a identificação das principais resistências em um processo de institucionalização, dentro do construto descrito por Burns e Scapens (2000), é bastante útil para direcionar ações e estratégias que visem à completa institucionalização do modelo. Nestes estudo, a análise dos elementos da resistência lança luz sobre as possíveis causas da resistência dos gestores operacionais pela falta de conhecimento principalmente com os temas essenciais relacionados à análise das informações contábeis e financeiras. Adicionalmente, levantam-se argumentos sobre as possíveis causas da resistência destes mesmos gestores por apego às instituições, especificamente nas marcas superiores, onde se demandam informações específicas e diferenciadas em função da complexidade maior destas unidades. Ambas as conclusões servem como um importante direcionador, tanto para a organização foco de estudo como para outras organizações que passem por processos de mudança similares ou que estejam procurando implementar um centro de serviços compartilhados, solução recente e em franca expansão no Brasil.
The following research brings a study on a large-scale organizational change in an international hotel chain. The change has as its focus the implementation of a Shared Service Center (SSC) that accomplishes the administrative, accounting and financial processes in a centralized way in more than forty hotel unities of the group. In order to implement changes of such magnitude, it is necessary to deal with internal resistances within the organization that appear during the process. In this sense, this research aims to study which are the main resistances involved in a change process, based on the resistance elements indicated by Burns and Scapens (2000). Influenced by the Old Institutional Economics (OIE), the present research has been developed to bring an intra-organizational focus to the change processes, and it intends to solve some criticism brought toward the first researches developed by the New Institutional Sociology (NIS). Those researches would describe the change processes as being linear and unavoidable, and, through such processes, the actors supposedly became voluntarily isomorphic to the institutions. Based on those ideas, this paper intends to analyze the following elements of resistance: (i) formal and overt due to competing interests; (ii) by lack of capability (knowledge and experience); and (iii) by attachment to the institutions set in the environment, identifying which are the most important resistances and how they would relate to the process of institutionalization considered by Burns and Scapens (2000) in the encoding, enacting, reproduction and institutionalization process. Thus, through descriptive research, using qualitative and quantitative techniques, interviews, surveys and through multivariate analysis such as Conglomerate Analysis, Correspondence Analysis (ANACOR), Homogeneity Analysis (HOMALS) and Categorical Principal Component Analysis (CAPTCA), the research aims to analyze and observe how operational managers (general managers and assistant managers of the hotel unities) and corporative managers (board members) assimilate and realize the change promoted by the implementation of a SSC. On its turn, the SSC, being a recent model on the organizations, was implemented in 42 hotel unities of the group, distributed in five brands with distinct characteristics, through a migration chronogram lasting 18 months. The findings led to the conclusion that the main resistances to the process are related to the resistance by lack of capability and by attachment to the existing institutions. It is necessary to consider that the elements of the resistance are interconnected, and they should be analyzed in action plans aiming the complete institutionalization within the new model of the SSC. The results of this research bring inputs to consider that the identification of the main resistances in an institutionalization process, as described by Burns and Scarpens (2000). Those inputs are very useful to lead actions and strategies, in order to guide the complete institutionalization of the model. In this specific case observed, the analysis of the elements of resistance illuminates the possible reasons for which there is, by the operational managers, resistance by lack of knowledge, resistance which is mainly connected to the essential subjects related to the analysis of accounting and financial information. Additionally, the research raises arguments on the possible causes of the resistance of such operational managers, caused by attachment to the institutions, specifically on the superior brands, in which there is a demand for specific and different information because of the complexity of those unities when compared to the economical brands. The conclusions work as an important guide, both to the organization focused in this study and to the ones that possibly may go through similar change processes or that may be trying to implement a center of shared services, a recent solution that is in expansion in Brazil.

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Silva, Fernando Manuel Couto. "Bases de dados de formulações de cor para tintas decorativas." Master's thesis, Universidade de Aveiro, 2014. http://hdl.handle.net/10773/12584.

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Mestrado em Engenharia Química
A cor está presente em tudo o que nos rodeia, e é, na generalidade, um fator determinante em diversos acontecimentos e fenómenos, não somente sobre os que respeitam à atividade humana, mas dos seres vivos em geral. Na indústria das tintas é incontestável a importância que a cor apresenta, pois o sucesso dos produtos que dessa indústria resultam, passa, seguramente, pelas características da cor que apresentam. Sendo, portanto, vital para esta indústria o estudo das cores. Neste contexto a empresa CIN revela o interesse no estudo da cor, procedendo à criação de bases de dados de formulação de cor para os seus produtos. Surgindo o presente trabalho como demonstração desse mesmo estudo, contribuindo com os resultados da criação e otimização de bases de dados de formulação de cor, que serão utilizadas como ponto de partida para a afinação da cor. Neste trabalho, descrevem-se algumas das teorias essenciais para a análise às propriedades das cores, bem como o procedimento da criação e otimização das bases de dados que, de forma sucinta, consiste no armazenamento das propriedades óticas das pastas pigmentos utilizadas para a produção de cor nos produtos, através do software adequado, que neste caso se baseia na teoria de Kubelka-Munk, e, posteriormente procedendo à reprodução de formulações de cor e consequente avaliação. A avaliação é feita recorrendo aos métodos de diferença de cor do sistema CIELab. Se necessário, o ajuste das pastas pigmentos no software é feito através da força pigmentos da pasta de pigmentos, voltando a ser reproduzidas formulações de cor para as mesmas cores padrão, e avaliadas novamente. O trabalho proposto foi concluído com sucesso, tendo sido, para o efeito, construídas e otimizadas três bases de dados que disponibilizam formulações de cor, com pequenas diferenças, relativamente à cor pretendida.
The colour is present in everything that surrounds us, and generally, it is a determinant factor in many events and phenomena, not only regarding human’s activity, but also on all living beings’ actions. In the paint industry is undeniable the importance of the colour, bearing in mind that the success of the products that arise from this industry depends on the characteristics of the colour. For this reason, it is vital, for this kind of Industry, assure the necessary analyses for the colour’s development. In this context, CIN (the company) reveals its interest in the study of the colour. For that purpose, the company has proposed the creation of databases with the intention of formulating colour for their products. This work should consist in a demonstration of that investment and, consequently, its results based on the creation and optimization of those databases. In this work, some theories about the colour’s properties are described, as well as the procedure of creating and optimizing the database. The process regarding the database includes saving the optical properties of the colorants on the database, using software that applies the Kubelka-Munk theory to obtain thus properties. The next step is the optimization of the database that consists in the production of coloured paints with the formulation provided by the software. This colour is evaluated using the CIELab system based in differences of colour method, if necessary is possible to modified the colour strength of the colorant in the software, and, than, the coloured paints returned to be reproduced and evaluated. The proposed work has been completed successfully, and as a result, three databases were created and optimized giving predictions with insignificant differences to the standard colour that was set out as a target.

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Carlsson, Sofia, and Sandra Claesson. "Hållbarhetsrapportering inom bilindustrin : En komparativ studie av amerikanska och tyska bolag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-579.

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Hållbarhetsredovisning speglar företagens samhällsansvar vilket inom näringslivet idag benämns som Corporate Social Responsibility (CSR). Företagens samhällsansvar berör ekonomiska, miljömässiga och sociala aspekter. En ledande organisation som upprättar ramverk för hållbarhetsredovisning är Global Reporting Initiative (GRI). G3.1 är deras tredje version av riktlinjer som består av både redovisningsprinciper och vägledning samt standardupplysningar som ska anges i hållbarhetsrapporter. Standardupplysningarna omfattar företags strategi och profil, hållbarhetsstyrning och resultatindikatorer. GRI:s riktlinjer är inte lagstadgade utan endast rekommendationer som företag kan välja att tillämpa. Detta är en av många orsaker till att företags hållbarhetsrapporter kan skilja sig från varandra. Tidigare forskning har visat på att det finns internationella skillnader inom traditionell redovisning varav vissa kan kopplas till anglosaxisk respektive kontinental redovisningstradition. Denna studie inkluderar därför företag från länder tillhörande respektive redovisningstradition.Syftet med denna studie är att undersöka vilka internationella skillnader som förekommer inom hållbarhetsrapportering. En avsikt är att studera företags rapporterade resultat-indikatorer. Ytterligare en avsikt är att undersöka ett antal aspekter i hållbarhetsrapporterna på en djupare nivå, detta för att studera hur företagen delger information.Studien omfattar hållbarhetsrapporter utgivna av två amerikanska och två tyska företag inom bilsektorn. Hållbarhetsrapporterna är upprättade enligt G3.1 och utgivna för år 2012. Undersökningen genomfördes med innehållsanalys som tillvägagångssätt och inleds med en kvantitativ del där främst företagens rapporterade resultatindikatorer jämförs. Därefter presenteras en kvalitativ undersökning som berör hur informationen i hållbarhetsrapporterna är delgiven.Studiens resultat visar att det finns skillnader mellan de tyska och amerikanska företagens hållbarhetsrapporter. Resultatet i den kvantitativa undersökningen tyder på att de amerikanska företagen har en social inriktning i sina hållbarhetsrapporter då de fokuserar på samhälls- och anställningsfrågor framför andra frågor. För både de tyska och amerikanska företagen var området med flest rapporterade resultatindikatorer den miljömässiga aspekten, detta är dock en naturlig följd av att indikatorkategorin miljömässig påverkan omfattar flest resultat-indikatorer. Inom ekonomisk påverkan kunde ingen anmärkningsvärd skillnad utläsas bland de tyska och amerikanska företagens fördelning av indikatorkategorier. Den kvantitativa undersökningen visar vidare att de tyska företagen redovisar en större bredd av fullständigt redovisade aspekter inom samtliga kategorier av resultatindikatorer.Den mest utmärkande skillnaden som framkom i den kvalitativa undersökningen var att de tyska företagens hållbarhetsrapporter präglas av intressentmodellen medan fokus fanns på aktieägarna i de amerikanska företagens hållbarhetsrapporter. I undersökningen av hur företagen delger information i sina hållbarhetsrapporter framkom att de amerikanska företagen använde sig av mer finansiell information än de tyska vilket kan tänkas vara en följd av att de söker legitimitet hos aktieägarna. De tyska företagen å andra sidan vänder sig till en bredare intressentgrupp vilket framkommer av att de redovisar mer övergripande information. De amerikanska företagen i studien redovisar således en högre detaljnivå än de tyska företagen, som istället i sina hållbarhetsrapporter redovisar mindre detaljerat men om fler områden.
Sustainability reporting reflects the corporate commitments which are commonly known as Corporate Social Responsibility (CSR). The corporate commitments include economic, environmental and social aspects. Global Reporting Initiative (GRI) is a prominent organization which establishes frameworks for sustainability reporting. Their third version is called G3.1 and consists of guidelines regarding reporting principles and guidance, and standard disclosures. The standard disclosures are divided in the company´s strategy and profile, management approach, and performance indicators. A consequence of the framework from GRI not being statutory, but just optional for companies to use, is that the sustainability reports will differ from each other. Previously research has shown that international differences within traditional accounting exist, and it has to some extent been linked with the Anglo-Saxon and continental European accounting tradition. Therefore, this study includes companies from countries originating from correspondingly accounting tradition.This study aims to examine what international differences occur within sustainability reporting. One purpose is to compare companies´ reported performance indicators. Another intension is to do an in-depth examination of a number of aspects in the sustainability reports, with the ambition to find out how the companies communicate the information.The study includes sustainability reports from two North American and two German companies. The sustainability reports are all prepared regarding to G3.1 and published for the year of 2012. The examination was conducted with a content analysis and begins with a quantitative part, where the primarily objective is a comparison with the companies reported performance indicators. A qualitative inquiry about how the information in the sustainability reports is communicated is thereafter presented.The result of the study shows that differences exist between the American and the German companies´ sustainability reports. The quantitative examination indicates a social orientation among the American companies which emphasizes areas regarding community and employment conditions, in their reports. Environmental aspects are the ones most reported in both the American and German companies´ reports; an expected consequence considering that the environmental performance indicators are the most comprehensive area. No perceptible variations between the companies could be found for the economic performance indicators. Finally, the quantitative examination discloses that the German companies report a greater width of completely reported indicators in all categories of performance indicators.The most distinctive difference revealed in the qualitative examination was the presence of a stakeholder model within the sustainability reports from the German companies, while the American reports are affected by a shareholder model. It was discovered that the American companies use more financial information than the German ones, which may be due to a need of legitimization from the shareholders. Since the German companies reaches for a wider group of stakeholders, they present more general information. To conclude the qualitative examination, the American companies in this study report a higher level of details and depth in their reports compared to the German companies, who instead has less details but reports about more areas.(This thesis is written in Swedish)

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Harrysson, Ebba, and Enesa Husic. "Intressentengagemang i hållbarhetsredovisningar : en studie av fyra företag i den svenska banksektorn." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26032.

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I och med det ökade fokuset på hållbarhet ställer intressenterna ökade krav på information. Freemans (1984, s. 25) definition av begreppet intressent ligger till grund för utveckling av tidigare forskning inom ämnet. Begreppet intressent är brett, vilket har lett till att begreppet problematiserats. Majoriteten av företag väljer idag att tillämpa en hållbarhetsredovisning i syfte att visa transparens och bemöta väsentliga intressenters förväntningar. Hållbarhetsredovisning har traditionellt sett varit frivilligt i Sverige och tillämpats genom självreglering. Från och med den 1 juli 2016 är det krav på att de största företagen i Sverige ska hållbarhetsredovisa. Lagkravet grundar sig i att regeringen ansåg att intressenter idag finner hållbarhetsfrågor alltmer aktuella och att investering i företag även grundar sig i detta. Det finns flertalet organisationer som tagit fram principer och riktlinjer för hur hållbarhet ska redovisas. Global Reporing Initiative (GRI) är ett av de större internationella ramverk som kan användas av företag för att upprätta en hållbarhetsredovisning. Syftet med studien är att lyfta fram huruvida de fyra största bankkoncernerna i Sverige väljer att engagera sina intressenter i sina hållbarhetsredovisningar och huruvida engagemanget har förändrats över tid. Studiens resultat ska bidra till ökad kunskap om bankernas sätt att engagera sina intressenter i arbetet med hållbarhetsredovisning. För att kunna besvara syftet och forskningsfrågorna har vi använt oss av en kvalitativ innehållsanalys på respektive banks hållbarhetsredovisningar samt en ordanalys med kvantitativa drag, för samtliga undersökta år. De årtal som behandlas i studien är år 2010, 2012, 2017 och 2020. De valda åren möjliggör en kartläggning av förändringar i bankernas hållbarhetsredovisningar under en längre period. Samtliga analyserade banker upprättar sina hållbarhetsredovisningar i enlighet GRI:s riktlinjer. Studiens resultat gör det möjligt att dra slutsatsen att samtliga banker som studerats har enlikartad syn och kategorisering av sina intressenter. En andra slutsats är att majoriteten avbankerna har valt att identifiera och engagera sina intressenter och deras förväntningar främstgenom väsentlighetsanalyser och intressentdialoger. Detta förklaras och uppges ligga till grundför utformningen av hållbarhetsredovisningen. Den sista slutsatsen är att tre av fyra analyseradebankkoncerner har utökat sitt intressentengagemang över de analyserade åren. Förändringengör sig tydlig genom de antal gånger de mest väsentliga intressentgrupperna förekommer iordanalysen som presenteras i studiens resultat.
Due to the increased focus on sustainability, stakeholders place increased demands on information. Freeman's (1984, s. 25) definition of the term stakeholder is the basis for the development of previous research in the subject. The concept of stakeholder is wide, which has led to the concept being problematized. The majority of companies today choose to apply a sustainability report in order to show transparency and meet the expectations of key stakeholders. Sustainability reporting has traditionally been voluntary in Sweden and applied through self-regulation. As of 1 July 2016, the largest companies in Sweden are required to report sustainability. The legal requirement is based on the fact that the government considered that stakeholders today find sustainability issues increasingly relevant and that investment in companies is also based on this. There are several organizations that have developed principles and guidelines for how sustainability should be reported. The Global Reporing Initiative (GRI) is one of the major international frameworks that can be used by companies to prepare a sustainability report. The purpose of this study is to highlight how the four largest banking groups in Sweden choose to engage their stakeholders in their sustainability reports, and how the commitment has changed over time. The results of this study will contribute to increased knowledge of the banks' ways of engaging their stakeholders in the work with sustainability reporting. In order to be able to answer the purpose and research questions, we have used a qualitative content analysis of each bank's sustainability reports and a word analysis with quantitative features, for all surveyed years. The years covered in this study are 2010, 2012, 2017 and 2020. The selected years enable a mapping of changes in the banks' sustainability reports over a longer period. All analyzed banks prepare their sustainability reports in accordance with GRI's guidelines. The results of this study make it possible to conclude that all banks studied have a similar view and categorization of their stakeholders. A second conclusion is that the majority of banks have chosen to identify and engage their stakeholders and their expectations primarily through materiality analyzes and stakeholder dialogues. This is explained and stated to form the basis for the design of the sustainability report. The final conclusion is that three out of four analyzed banking groups have increased their stakeholder involvement over the years analyzed. The change is made clear by the number of times the most significant stakeholder groups appear in the word analysis presented in the study results.This study is written in Swedish.

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Faria, Simone Aparecida dos Santos Conceição. "Teores de vitamina K em hortaliças consumidas na cidade de São Paulo." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/9/9131/tde-17122013-141921/.

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Estudos sobre a vitamina K têm evidenciado seu papel na manutenção da saúde óssea e vascular. A atuação desta vitamina em tecidos extra-hepáticos não é considerada na recomendação dietética da DRI de 2001, sendo reconhecidas necessidades maiores para função óssea em pessoas acima dos 60 anos e em indivíduos que fazem uso de medicamentos antivitamina K. Visando colaborar com pesquisas futuras, onde o conhecimento do teor de vitamina K1 é relevante, além de contribuir com dados para Tabela Brasileira de Composição de Alimentos - TBCA-USP, o presente trabalho foi conduzido para determinação do teor de filoquinona (vitamina K1) de hortaliças consumidas na cidade de São Paulo. As hortaliças analisadas foram escolhidas após a conclusão de um inquérito alimentar realizado, com adultos e idosos, num projeto de pesquisa desenvolvido junto ao Departamento de Alimentos e Nutrição Experimental da FCF/USP visando a análise da ingestão diária de vitamina K. Desta forma, foram analisadas as hortaliças mais consumidas por esses grupos, submetidas ou não ao processo de cocção. Estas amostras foram adquiridas diretamente na CEAGESP - Companhia de Entrepostos e Armazéns Gerais de São Paulo. As metodologias empregadas na determinação da filoquinona (vitamina K1) foram extração e purificação pelo método líquido-líquido utilizando solventes orgânicos e quantificação através da Cromatografia Líquida de Alta Eficiência (CLAE). Os resultados mostraram que as amostras de hortaliças de colorações verdes mais escuras apresentaram os maiores teores da vitamina como: salsa 491,05 µg/100g; espinafre 375,01 µg/100g, quando comparados com as amostras de colorações verdes mais claras as quais como é o caso da alface americana 113,42 µg/100g e a couve-flor 32,55 µg/100g. A maioria das hortaliças analisadas apresentaram variações entre as diferentes épocas do ano e quando comparadas com dados da literatura.
Studies on vitamin K have shown its role in maintaining bone and vascular health. The role of this vitamin in extrahepatic tissues is not considered in the dietary recommendation of DRI 2001. Increased need for vitamin K intake is recognized for the bone function in people over age 60 and individuals who use anti-vitamin K drugs. Aiming at supporting future research, where knowledge of vitamin K1 is relevant, and contribute data to the Brazilian Table of Food Composition - TBCA-USP, this study was conducted to determine the level of phylloquinone (vitamin K1) of vegetables consumed in the city of São Paulo. The vegetables studied were chosen after completion of a nutrition survey carried out with adults and elderly people, a research project developed by the Department of Food and Experimental Nutrition FCF / USP aimed at analyzing the daily intake of vitamin K. Therefore, we analyzed the most consumed vegetables by these groups submitted or not to the cooking process. These samples were acquired directly at CEAGESP - General Warehouses Company of São Paulo. The methodologies employed in the determination of phylloquinone (vitamin K1) were extraction and purification method using liquid-liquid organic solvents followed by High Performance Liquid Chromatography (HPLC). The results showed that the samples of darker green vegetables showed the highest levels of vitamin such as parsley (491.05 µg/100g) and spinach (375.01 µg/100g), when compared with samples of lighter coloration (e.g. 113.42 µg/100g lettuce, and 32.55 µg/100g cauliflower). Most vegetables analyzed showed variation in results when compared to the different seasons and the literature data.

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Brochado, Thaís. "Teores de fibra em detergente neutro em dietas de alto concentrado para cordeiros em terminação." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/74/74131/tde-22022017-084018/.

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Embora dietas de alto concentrado sejam comumente utilizadas para acabamento de cordeiros, informações sobre o efeito de teores mínimos de fibra em detergente neutro (FDN) sobre o desempenho de cordeiros são limitadas. O objetivo deste estudo foi avaliar os efeitos da inclusão de baixos teores de FDN em dieta de alto concentrado sobre desempenho, eficiência alimentar, características de carcaça, variáveis sanguíneas e ruminais de cordeiros em terminação. Vinte e quatro cordeiros machos, não castrados (peso vivo inicial de 24,55 ± 2,2 kg) foram distribuídos aleatoriamente em baias individuais, em delineamento inteiramente casualizado, com três tratamentos e oito repetições. Os tratamentos foram teores de FDN na dieta de 15, 20 e 25% com base na matéria seca. As dietas foram compostas de milho, farelo de soja, minerais e silagem de milho, e foram oferecidas duas vezes por dia, com controle diário do alimento ofertado e sobra para determinação da ingestão de matéria seca (IMS). Os animais foram pesados semanalmente e abatidos após 50 dias de confinamento, com peso vivo final de 40,48 ± 2,3 kg. Peso de carcaça quente e fria (PCQ e PCF), bem como o rendimento de carcaça quente e fria (RCQ e RCF) foram medidos. Após a evisceração, foram coletados fluido e conteúdo ruminal para determinação de ácidos graxos de cadeia curta e protozoários. Os dados foram submetidos à análise de regressão, utilizando o pacote estatístico SAS® (versão 9.0, 2002). Cordeiros alimentados com diferentes teores de FDN, apresentaram efeito linear crescente sobre a IMS e o consumo alimentar residual (CAR) conforme aumentou o teor de FDN na dieta. O ganho médio diário (GMD) e as demais variáveis de eficiência alimentar não diferiram estatisticamente entre os tratamentos. Os teores crescentes de FDN na dieta ocasionou diminuição do PCQ, RCQ e RCF, e não houve efeito significativo sobre as demais variáveis de carcaça. As variáveis sanguíneas e ruminais não foram alteradas pelos tratamentos, sugerindo que as dietas utilizadas com alto teor de concentrado e diferentes teores de FDN para cordeiros em terminação proporcionaram homeostase aos animais e ambiente adequado para fermentação ruminal. De modo geral, as dietas com teores baixos de FDN não alteraram o GMD, mas tiveram efeito sobre CAR, peso e rendimentos de carcaça aumentaram e não proporcionaram alterações fisiológicas e ruminais.
Although high concentrate diets are commonly used for finishing lambs, information about the effect of minimum levels of neutral detergent fiber (NDF) on performance is limited. The purpose of this study was to evaluate the effects of increasing dietary fiber levels on performance, feed efficiency and parameters of carcass, blood and rumen of finishing lambs fed high concentrate diet. Twenty four uncastrated male lambs (initial body weight of 24.55 ± 2.2 kg) were randomly assigned to 24 individual pens, in a complete randomized design with three treatments and eight replicates. Treatments were dietary NDF levels of 15, 20 and 25% based on dry matter. Diets were composed of corn, soybean meal, minerals and corn silage, and were offered twice a day with refusals daily measured to determine dry matter intake (DMI). Animals were weighed weekly and slaughtered after 50 d of feedlot, with body weight of 40.48 ± 2.3 kg. Hot and cold carcass weight (HCW and CCW) as well as hot and cold carcass yield (HCY and CCY) were measured. After evisceration, fluid and rumen contents were collected to determine fatty acid short chain and protozoa. Data were submitted to analysis of regression, using the statistical software SAS (version 9.0, 2002). Lambs fed with increasing levels of NDF had a linear efeect on IMS and residual feed intake (RFI). The average daily gain (ADG) and other food efficiency variables were not statistically different between treatments. Increasing levels of NDF in the diet caused a decrease in HCW, HCY and CCY, and there was no significant effect on other carcass variables. Blood and rumen variables were not affected by treatments, suggesting that the diets with high concentrate and different levels of NDF for finishing lambs provided homeostasis animals and adequate environment for rumen fermentation. In general, diets with low NDF did not alter the ADG, but had no effect on RFI, weight and carcass yield increased and did not provide physiological and ruminal changes.

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Pinho, Bruno Ximenes. "Diversidade funcional de plantas lenhosas em resposta a gradientes sucessionais e edáficos." Universidade Federal de Pernambuco, 2014. https://repositorio.ufpe.br/handle/123456789/11922.

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A sucessão florestal é um tema central na ecologia e provê um cenário ideal para entender como assembleias de plantas são organizadas, mas os mecanismos que determinam a substituição de espécies ao longo de gradientes sucessionais e ambientais raramente são examinados. A partir de uma perspectiva funcional, com base em atributos foliares, nós testamos a hipótese de que fatores edáficos determinam o sucesso de diferentes estratégias ecológicas vegetais e o papel de diferentes processos ecológicos (filtros ambientais e limitação de similaridade), definindo assim mudanças na composição e estrutura de comunidades vegetais, em uma sucessão florestal secundária. Adicionalmente, avaliamos a validade do método de classificação de tipos funcionais CSR para plantas lenhosas em florestas tropicais, testando em seguida os pressupostos da “Teoria CSR”, que prevê o envolvimento de estratégias ecológicas vegetais na sucessão com base em um triplo trade-off na evolução das plantas, associados à capacidade das espécies competirem por recursos (C), tolerarem estresses (S) e responderem a distúrbios (R). Ao longo da sucessão, a fertilidade e o pH do solo apresentaram uma forte tendência de redução, explicando a progressiva substituição de espécies com alta capacidade de competir por recursos e crescer rapidamente, em estágios iniciais, por outras mais tolerantes a estresses, com tecidos densos e baixa demanda por recursos dos solos, que dominaram estágios sucessionais avançados e florestas maduras. No início da sucessão, a complementariedade de nicho foi o principal determinante da ocorrência e abundância das espécies, provavelmente como resultado de interações antagônicas, que podem limitar a similaridade entre as espécies que co-ocorrem em uma comunidade. No entanto, com a redução da disponibilidade de nutrientes e aumento da acidez dos solos, filtros abióticos se tornaram progressivamente mais preponderantes, restringindo gradualmente a diversidade de estratégias vegetais de aquisição e uso de recursos, ao longo da sucessão. Relações multivariadas entre os atributos foliares das espécies demonstraram a consistência dos trade-offs observados em outros contextos e utilizados como base para a construção do método de classificação CSR. O método também foi capaz de explicar as mudanças sucessionais observadas em concordância com a teoria CSR, i.e. a substituição gradual de espécies com caráter competitivo por plantas mais tolerantes a estresses. Em resumo, esses resultados sugerem que fatores edáficos e processos de nicho determinam fortemente padrões de distribuição, abundância e coexistência de espécies em florestas tropicais; e que a Teoria CSR pode ser amplamente utilizada para quantificar, comparar e prever a estrutura de comunidades com base em estratégias adaptativas vegetais.

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Sousa, Denise Dias de Carvalho. "O saber e o sabor da literatura cor-de-rosa: a leitura dos romances das séries Sabrina, Julia e Bianca." Pontifícia Universidade Católica do Rio Grande do Sul, 2014. http://hdl.handle.net/10923/6901.

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This research lies in the field of Theory of Literature, with resulting theoretical implications of Sociology of Reading, Sociology of Literature and Cultural Studies. In this perspective, we analyze the attractive color pink, especially those with heart Romances of Sabrina, Bianca and Julia series, 1980s literature, emphasizing the preference for reading by women, through works not canonized, and its importance in reader training. That choice was because the decade mentioned represents the pinnacle of Sabrina, Bianca and Julia series, with the women as their main readers; to recognize that this kind of literature in that context has not received due attention and analysis; and believe that, although not legitimized by literary criticism, the school and the academic environment, the color pink, the sentimental nature, literature encourages youth reading habits and behaviors develops readers; should thus be part of literary readings in school and university level, a theoretical discussion and mediation, respectively process.Therefore, it is necessary to delineate the female images from some categories drawn from the study of these series of novels, such as male and female physical and psychological profile; love versus hate; love triangle; heavenly or conducive to love and affective language setting. Furthermore, it is essential to ascertain whether sensory and emotional aspects of reading (identification with covers, titles, plots, characters and places) foster reading and can be considered as one of the expedients for the construction of literary taste. The methodology is supported by a literature review and qualitative research on the horizon of ethnomethodological research. Who reads one color pink romance has so much story to tell whoever reads as any other literary genre. The practice of reading this type of novel becomes a possibility for dialogue, debate and formation of opinions, a deepening of behavioral, social, cultural and historical issues, in time and space separate process.
Esta pesquisa situa-se no campo da Teoria da Literatura, com implicações teóricas advindas da Sociologia da Leitura, Sociologia da Literatura e dos Estudos Culturais. Nessa perspectiva, analisam-se os atrativos da literatura cor-de-rosa, em especial os Romances com coração das séries Sabrina, Julia e Bianca, da década de 1980, enfatizando a preferência pela leitura por mulheres, através de obras não canonizadas, e sua importância na formação leitora. Tal escolha se deu porque a década mencionada representa o auge das séries Sabrina, Julia e Bianca, tendo as mulheres como suas principais leitoras; por reconhecer que esse tipo de literatura no referido contexto ainda não recebeu a devida atenção e análise; e por acreditar que, mesmo não sendo legitimada pela crítica literária, pela escola e pelo meio acadêmico, a literatura cor-de-rosa, de cunho sentimentalista, estimula o gosto juvenil pela leitura e desenvolve comportamentos leitores; devendo, assim, fazer parte das leituras literárias no âmbito escolar e universitário, num processo de mediação e discussão teórica, respectivamente.Para tanto, faz-se necessário delinear as imagens femininas a partir de algumas categorias traçadas com base no estudo dos romances dessas séries, tais como: perfil físico e psicológico masculino e feminino; amor versus ódio; triângulo amoroso; cenário paradisíaco ou propício ao amor e linguagem afetiva. Além disso, torna-se essencial constatar se aspectos da leitura sensorial e emocional (identificação com capas, títulos, enredos, personagens e lugares) fomentam a leitura, bem como se podem ser considerados como um dos expedientes para a construção do gosto literário. A metodologia utilizada tem como suporte uma revisão de literatura e a pesquisa de cunho qualitativo, no horizonte da investigação etnometodológica. Quem lê um romance cor-de-rosa tem tanta história para contar quanto quem lê qualquer outro gênero literário. A prática da leitura desse tipo de romance torna-se uma possibilidade de interlocução, debate e formação de opiniões, num processo de aprofundamento de questões comportamentais, sociais, culturais e históricas, em tempo e espaço distintos.

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MENEZES, Hanna França. "A cor na infografia jornalística: uma análise das funções da cor na construção da informação gráfica." Universidade Federal de Campina Grande, 2018. http://dspace.sti.ufcg.edu.br:8080/jspui/handle/riufcg/918.

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Infography has been characterized as a new representaíion of form the contemporary informative journalism genre, that synthesizes the information from the resources the graphic visual language, aiming quick and efficient reading the news. Among the visual language elements that characterize its configuration, the color becomes an important feature the infographics, can contribute to emphasize and organize complex visual information, for clarity, visual balance, and harmony. However, it can also have negative effects, if used improperly, making information difficult to understand. Within this context, the present study investigates the indicative, perceptive and representative functions of color in the journalism infographics, aiming to propose recommendations for its use in the design of infographics. Therefore, this research presents an exploratory, mixedmethod (qualitative and quantitative) approach, to be carried out in four stages: (i) characterization of color functions; (ii) analysis of a set of infographics; (iii) processing and interpretation of data; and (iv) recommendations for the use of color in the project of journalism infographics. Comparing the three categories was observed that perceptive and indicative function categories were the most recurrent, being the functions harmonize, organize, hierarchize and measure the most ones. However, these same categories were also those ones that presented a higher number of probiems in the use of color, with the functions maintaining readability and visibility and maintaining consistency the most problematic ones. Such analysis identified successful uses and highlighted some shortcomings, moreover contributing recommendations for directing the proper application of color in journalism infographics.

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Hugo, Carina Jacobie. "An exploration of risk and protective variables in the bio–psychosocial field of South African adolescents with cystic fibrosis / Hugo C.J." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7358.

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The general aim for this research was to explore and describe the risk and protective variables in the bio–psychosocial field of adolescents with Cystic Fibrosis (CF) and to describe how these variables impact multi–dimensionally on such adolescents. From the literature search it seemed as if interventions regarding CF focus mainly on the medical condition. No literature could be found on the experiences of adolescents with CF. It is clear that there is a dearth of research on adolescents with CF in general but also specifically on the bio–psychosocial impact of this illness on adolescents in this challenging time of maturing. The research design was a case study and focused on exploration and description of risk and protective factors in the bio–psychosocial fields of adolescents with CF. Semi–structured interviews were used as a data collecting method. Questions were open–ended, but focused on the experience of adolescents having CF. Thematic analysis was used for data analysis based on the following steps, which entailed among others transcribing data, reading, re–reading, translation, coding, identifying and describing themes. Facing a chronic illness and the intensive medical treatment required is a harsh reality that influences the entire field of adolescents with CF. This research results expanded knowledge of CF in adolescents within a Gestalt field perspective. Themes identified outline risk and protective factors related to faith, daily routines and especially the effect of medical procedures on time management, emotions, health and body–related aspects, frequent hospitalisation, social support and future concerns. If the risk and protective variables in the field of adolescents with CF is better understood from their own perspective, it is assumed that trans–disciplinary interventions with a multi–dimensional focus will be targeted more accurately in intervention strategies for this vulnerable group.
Thesis (M.A. (Psychology))--North-West University, Potchefstroom Campus, 2012.

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Dissertations / Theses on the topic 'Teorie CSR'

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