301 research outputs found

    Development of a Consumption-based Environmental Performance Index

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    Exceeding pressure is put on the Earth s ecosystems through increased consumption and human activities. Maintaining a sustainable level of resource use and keeping environmental impacts within acceptable limits is one of the greatest challenges of today. Several efforts have been made to quantify sustainability (e.g. the United Nations Millennium Goals (MDGs)) and measure environmental impacts. Setting specific targets for sustainability is an important part of promoting sustainable policy making. However, the traditional method used for these quantifications are based on a territorial (production-based) accounting (PBA) scheme, and impacts embodied in trade are not accounted for. An alternative accounting scheme using consumption-based accounts (CBA), or footprinting, can be applied to correct this problem through the use of Environmentally Extended multiregional input-output (EE MRIO) analysis. This thesis combines the production-based 2014 Environmental Performance Index (EPI) with the EE-MRIO database EXIOBASE v3 to create an alternative consumption-based index. By incorporating CBA data into the EPI index an improved tool for sustainable decision-making may be achieved. The alternative index s applicability in sustainability assessment is evaluated by comparing the original EPI and the alternative index. First the reproducibility of the EPI is examined. The two aforementioned indices are then investigated in detail for the year 2011 and furthermore a timeline comparison is conducted between 2002 and 2011 using China, Norway and the United States as example countries. The EPI showed an appropriate level of reproducibility, both for the score values and for the weightings. Despite less reproducibility between data sources and raw data, the index methodology was deemed fit for further modification. For 2011, the results show significant methodological difference between the EPI and the alternative index compared to the differences from using different accounting schemes. The timeline results for three countries show trends in correspondence with the expectations for the relationship between production and consumption based accounting schemes from other research. However, the alternative indicators only amount to 37 % of the total index resulting in lowered influence on the final index. The alternative CO2 Intensity indicator was compared to the greenhouse gas (GHG) impact results of the EXIOBASE v3 for the three countries over time. Points of similarity were found, but Norway stood out with a noticeably different curve likely caused by its net export of materials embodied in trade. Signs of absolute decoupling were detectible for all three countries. The alternative index is suffering from the methodological differences observed, but still shows promising signs of accurately depicting the effects of switching accounting schemes (PBA to CBA). Improvements to the weightings and targets are necessary for the alternative index to provide a good alternative to the current EPI. If these adjustments are achieved however, such a consumption-based index could provide policymakers with an improved tool for decision-making, and thus contributing to a sustainable future with continued decoupling of environmental impacts from the economic development. It is recommended to continue the development of the alternative index with a focus on targets and weightings in order to provide a robust consumption-based index that can be considered as a realistic alternative to the EPI

    Lesbiskes psykiske helse

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    Denne rapporten om lesbiske kvinners psykiske helse er en empirisk undersøkelse basert på livshistorieintervjuer. Lesbiske kvinner flest rapporterer om en god livskvalitet. Samtidig er det slik at en liten andel oppgir at de har psykiske plager. Sammenliknet med kvinnebefolkningen generelt synes lesbiske å være overrepresentert mht. å være plaget av psykiske vansker og selvordstanker. Denne undersøkelsen drøfter et antall psykiske helsedimensjoner som har framkommet i samtaler med tolv kvinner som har det til felles at de forelsker seg i og /eller har sex med andre kvinner. Hva er det ved deres livshistorier og livssituasjon som kan forklare at mange av dem er plaget av psykiske vansker, noen av dem av selvmordstanker og et par-tre av dem har forsøkt å ta sitt eget liv

    Lesbiske og homofile med innvandrerbakgrunn

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    Rapporten om lesbiske og homofile innvandrere er basert på kvalitive data i form av livshistorieintervjuer samt kvantitive data hentet fra studien Ung i Norge 2002. En hovedkonklusjon i denne forundersøkelsen er at lesbiske og homofile innvandrere synes å ha en vanskelig livssituasjon. Som første generasjons innvandrere møter de spesielle utfordringer som lesbiske og homofile i Norge. Et hovedproblem er at de må skape og velge sine liv på bakgrunn av tildels motstridende forbilder og institusjonelle føringer når det gjelder familie, samliv og seksualitet. Homofile og lesbiske innvandrere som blir utstøtt av sine familier, velger ikke sjelden å isolere seg framfor å søke støtte i homomiljøet slik norske lesbiske og homofile i samme situasjon ofte gjør. Last ned rapporten he

    Maximal oxygen uptake in children of different body mass : should maximal oxygen uptake be expressed differently for children of different body mass?

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    Masteroppgave i idrettsvitenskap - Universitetet i Agder 2013Background: Maximal oxygen uptake ( V O2max ) has important implications for current and future health in children. There is ongoing debate on how to express V O2max in children and adolescents. Objectives: Are scaling factors different in obese and normal weight children and between genders? How does percentage fat influence aerobic fitness? Methods: 57 obese (30 girls) and 79 children of normal weight (38girls) in the age 7-17 years were include in the present study. V O2max were measured during a treadmill running test, were both the incline and speed increased until subjects were exhausted. Body compositions were measured with dual-energy X-ray absorptiometry (DXA) or a Harpenden fat caliper. Allometric scaling factors were calculated using linear regression of log-transformed data. Results: Allometric scaling factors were 0.51 for obese girls, 0.53 for normal weight girls, 0.47 for obese boys and 0.27 for normal weight boys. Obese boys had almost the same allometric scaling factor (0.47) as girls, and normal weight boys (0.27) had the lowest scaling factor of all subjects. Conclusion: findings in the present study demonstrate that use of mass exponent when comparing V O2max in obese and normal weight children. It seems that percentage fat doesn't have a great influence on children's V O2max . The difference between obese and normal weight children has to be due to other factors than percentage fat

    How do competence and change management affect business development in the accounting profession?

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    Dybdebasert master, 120 studiepoeng. Spesialisering økonomi.Formålet med denne masteravhandlingen er å kunne sette enda mer fokus på hvilke utfordringer, men også muligheter en digitaliseringsprosess gir virksomheter innenfor regnskapsførerbransjen. Dette kan bidra til at de som planlegger eller er i gang med slike endringsprosesser, en nyttig pekepinn på hva som kan vente dem, hva de bør fokusere på og vise eventuelle valgmuligheter de har. Videre skal oppgaven prøve å belyse sentrale elementer på hvordan digitalisering kan påvirke og endre tankegang og beslutningsprosesser hos de aktuelle virksomhetene med fokus på kompetanse og endringsledelse. Studien er gjennomført som en kvalitativ studie og det er benyttet dybdeintervju med totalt ni personer innenfor fire ulike virksomheter. Det er valgt å intervjue en leder og en person med IT-ansvar innenfor hver av virksomhetene. Regnskapsbransjen har lenge vært preget av at kundene stadig kommer av seg selv. Man har heller ikke gjort noen store endringer i bransjen, som lenge har snakket om å ta i bruk og utnytte ny teknologi og levere andre tjenester til sine kunder. Men både tidligere forskning og artikler viser at flere fortsatt driver på samme måte. Det samme viser også det innsamlede materiale for denne oppgaven. Informantene har som en innledning fortalt om sitt syn om bransjen, hvordan den har vært over flere år, hva man har snakket om lenge, hvorfor det har vært slik og hva som må skje fremover. Gjennom analysen av materialet kommer det frem at det finnes uante muligheter for de virksomhetene som tørr å satse, men at det også vil være utfordringer på denne veien som må takles for å kunne lykkes. Oppgaven vil vise at både de ansattes kompetanse og ledernes kompetanse vil kunne påvirke virksomhetenes tanker og muligheter for forretningsutvikling og valg av strategi. Videre når man skal satse på nye måter å jobbe på og levere nye tjenester, kreves det også god kompetanse rundt endringsprosesser. Studien viser altså at ledelsens kompetanse i forhold til endringsprosesser, men også forretningsutvikling er viktige faktorer i en digitaliseringsprosess. Kompetanse hos de ansatte, men også endringsvillighet er viktige faktorer dersom man skal satse på en digital forretningsutvikling i bransjen.Abstract (Engelsk sammendrag) The purpose of this master thesis is to be able to put even more focus on what challenges, but also opportunities a digitization process provides businesses within accountant profession. This can help those who are planning or in the process of such change processes, a useful indication of what can expect them, what they should focus on and show any choices they have. Further, the task shall try to illuminate key elements on how digitization can affect and change the mindset and decision-making processes in these companies with a focus on competence and change management. The study is conducted as a qualitative study and it is utilized depth interview with a total of nine people within four different businesses. It is chosen to interview a manager and a person with IT responsibilities within each of the companies. The accounting profession has long been characterized by the fact that customers are constantly coming by themselves. Nor have there been any major changes in the industry, which have long talked about using and leveraging new technologies and delivering other services to their customers. But both previous research and articles show that more still operates the same way. The same also shows the collected material for this task. The informants have as an introduction told about their view about the industry, how it has been over several years, what one has talked about for a long time, why it has been so and what needs to happen forward. Through the analysis of the material, it appears that there are unimagined opportunities for those businesses that are dry to bet, but that there will also be challenges on this road that must be tackled in order to succeed. The task will demonstrate that both the competence of the employees and the leaders of the managers will be able to influence the objectives and opportunities of business development and choice of strategy. Moreover, when betting on new ways of working and delivering new services, higher competence is also required around change processes. The study shows that management competence in relation to change processes, but also business development are important factors in a digitization process. Employee competence, but also willingness to change are important factors in betting on a digital business development in the profession
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