4 research outputs found

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    Min studie syftar till att studera hur barn med ett bristfÀlligt sprÄk kommunicerar, interagerar, inkluderas eller exkluderas under den fria leken.  Det ligger Àven i mitt intresse att undersöka hur pdagogerna pÄ förskolan ser pÄ inkludering av barn utan ett verbalt sprÄk inom förskoleverksamheten.

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    Min studie syftar till att studera hur barn med ett bristfÀlligt sprÄk kommunicerar, interagerar, inkluderas eller exkluderas under den fria leken.  Det ligger Àven i mitt intresse att undersöka hur pdagogerna pÄ förskolan ser pÄ inkludering av barn utan ett verbalt sprÄk inom förskoleverksamheten.

    Of course you judge people by what they watch

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    The purpose of this study was to investigate to what extent  young adults use media to create the image of themselves. The questions we wanted to answer was as follows: what does the media use of young adults look like compared to their attitudes towards media content; what awareness do they have of other young adults attitudes concerning media content; and finally, how do these attitudes affect their own media use? Media consumption is a great part of  the daily lives of young adults living in Sweden: the national  average media consumption is seven hours a day, for 15-24 year olds. This provides a new way for young adults to express their identity - by showing their use of different media content, they can change other's perception of themselves. The method we used in our study was a combination between a quantitative and a qualitative method. We first made a survey in three classes with senior year high school-students, in a Swedish school. The survey was then followed by five in-depth interviews with one or two students representing each class. The study showed that young adults use media consumption as a mean to fitting in, rather than as a mean to distinguishing themselves. Media consumption is of a greater importance when the young adult is creating an identity as 'one in the group', compared to when the young adult is creating his or her own personal identity.  For the young adults we studied, the main advantage of displaying their media consumption was to show others they belonged. They achieved this by participating in discussions concerning media content, as discussions concerning media content was a daily routine in their lives.

    CSR-reporting - from legitimacy towards market information? : A comparison of the motives for sustainable reporting between accounting research and large corporations

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    Syfte: Under de senaste Ă„ren har det skett ett fokusskifte i redovisningslitteraturen, frĂ„n utgĂ„ngspunkten att CSR-rapportering bedrivs för att vinna legitimitet och anseende, till att rapporteringen i huvudsak sker för att informera investerarna. Studiens syfte Ă€r att undersöka om motivet till CSR-rapportering pĂ„ samma sĂ€tt som för litteraturen har förĂ€ndrats i praktiken för företag mellan Ă„rtalen 2004-2014. Metod: Med grund i den positivistiska forskningsfilosofin har vĂ„r studie en hypotetiskt-deduktiv ansats med en deskriptiv-förklarande forskningsdesign och en longitudinell tidshorisont. I studien har vi anvĂ€nt oss av kvantitativ sekundĂ€rdata, insamlad frĂ„n databasen Datastream. Studiens tvĂ„ urval har varit stora företag frĂ„n Ă„ ena sidan USA och Kanada, Ă„ andra sidan 17 europeiska lĂ€nder. Alla statistiska analyser - parade t-test och multipla regressioner - har utförts i statistikprogrammet SPSS. Resultat och slutsats: I vĂ„r första analys fann vi att det skett en signifikant ökning av CSR-rapporteringen mellan 2004 och 2014 för bĂ„da urvalsgrupperna. VĂ„ra tvĂ„ andra analyser visade pĂ„ att legitimitetsmotivet hos företagen Ă€r oförĂ€ndrat, medan styrkan pĂ„ sambandet mellan CSR-rapportering och marknadsvĂ€rde Ă€r oförĂ€ndrat eller har minskat i styrka, beroende pĂ„ urvalskategori. Att en ökad rapportering inte nödvĂ€ndigtvis leder till en ökad finansiell nytta, visar Ă€ven det pĂ„ att företag i praktiken inte följt samma motivskifte som litteraturen. Förslag till fortsatt forskning: Det omrĂ„de som tidigare studiers resultat skiljer sig mest kring Ă€r huruvida CSR-rapportering lönar sig ekonomiskt för företagen. VĂ„r studie lĂ€mnar bidrag gĂ€llande detta, men mer studier behövs göras pĂ„ omrĂ„det. Uppsatsens bidrag: VĂ„ra resultat visade att det fokusskifte som litteraturen genomgĂ„tt inte motsvaras av ett skifte Ă€ven i praktiken. Det Ă€r dĂ€rmed lika viktigt för företagen med legitimitet 2014 som 2004. VĂ„r första analys bidrar Ă€ven med en kartlĂ€ggning av rapporteringsomfattningen med över 630 observationer för tvĂ„ kontinenter. Slutligen bidrar vi med empiriska resultat som visar att CSR-rapportering korrelerar positivt med företagens marknadsvĂ€rde.Title: CSR-reporting - from legitimacy towards market information? A comparison of the motives for sustainable reporting between accounting research and large corporations Aim: During recent years, there has been a shift in focus among accounting researchers, from the premise that CSR-reporting is primarily used for gaining legitimacy and a better reputation, towards the view that reporting is mainly used to inform investors. The aim of this study was to examine whether the motives for CSR-reporting for large corporations between the years 2004-2014, has shifted in the same way. Method: Our study has its basis in the philosophy of positivism, with a hypothetical-deductive approach and a descripto-explanatory purpose and a longitudinal time horizon. We have used quantitative secondary data from the database Datastream, from large companies in the US and Canada in one sample, and 17 European countries in the other sample. All our analyses - paired t-tests and multiple regressions - have been made using the statistical program SPSS. Result and conclusions: In our first analysis, we found that the CSR-reporting of the companies had increased significantly between the years 2004 and 2014. Our other two analyses showed that the companies’ motive for legitimacy was unchanged, while the strength of the correlation of the CSR-reporting and market value was unchanged or weakened, depending on the sample. Since an increase in reporting did not necessarily equal financial gain, these results also supported that the companies’ motive for reporting was not primarily about informing the market. Suggestions for future research: The area where the results of most previous studies differ most is whether CSR-reporting has any financial benefit for the company. Therefore, that area is still the one most in need of further studies. Contribution of the thesis: Our results showed that the accounting researcher’s shift in focus concerning the motives for CSR-reporting, did not correspond with a similar shift in the companies’ motives for reporting. Our first analysis also contributes with over 630 observations showing the extent of CSR-reporting in North America and Europe. Lastly, our study contributes with empirical data showing a positive correlation between CSR-reporting and market value
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