Förväntningsgapet kring företagens miljöredovisning

Examensarbetets titel: Förväntningsgapet kring företagens miljöredovisning Seminariedatum: 2015-06-05 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15hp Författare: Sanne Buhrman, Hanna Hjort Rosén, Alexandra Persson Handledare: Amanda Sonnerfeldt Fem nyckelord: Hållbarhetsredovisning, Intressenter, Miljö, Legitimitet, Rapportering Syfte: Syftet med uppsatsen är att ur ett holistiskt perspektiv undersöka hela kedjan från företag till slutkonsument och därmed få ett helhetsperspektiv över hur en bättre överensstämmelse kan uppnås mellan utbud och efterfrågan av information i hållbarhetsrapporterna. Metod: För att få svar på vår frågeställning har vi valt att göra en case-studie. Vi har utgått från våra fallföretag, deras återförsäljare samt deras konsumenter. Vi har även gjort en dokumentstudie där vi studerat våra fallföretags hållbarhetsrapporter. Vidare har vi även intervjuat våra fallföretag och deras återförsäljare. En enkät har skickats ut till slutkonsumenterna för att få förståelse för vad de önskar få för information i rapporterna. Teoretiska perspektiv: Vi har valt att utgå från de tre systemorienterade teorierna; Legitimitetsteorin, Intressentteorin och den Institutionella teorin. Dessutom utgår vi från de två perspektiven Managerial och Accountability, vilka har en inramande funktion av de tre teorierna. Empiri: Vi har undersökt två företag inom livsmedelsbranschen som upprättar hållbarhetsrapporter; Cloetta och Skånemejerier. För att få förståelse kring vad läsarna anser vara viktigt i hållbarhets- och miljörapporter valde vi att rikta oss mot deras återförsäljare och slutkonsumenter. Vi försökte att i vår enkätundersökning till konsumenter att nå ut till flera grupper i samhället, såsom studenter, arbetande och pensionärer. Resultat: De resultat vi kommit fram till i vår studie tyder på att det råder ett förväntningsgap mellan vad företagen erbjuder och vad intressenterna efterfrågar i företagens miljöredovisning. Dock verkar gapet inte ligga i vilken typ av information som redovisas, utan uppfattningen av i vilket syfte företagen upprättar redovisningen. Intressenterna tror att företagen främst redovisar ur ett marknadsföringssyfte, medan företagen menar att de har ett genuint intresse för miljöfrågor.Title: The expectation gap around the companies’ environmental reporting Seminar date: 2015-06-05 Course: FEKH69, Bachelor thesis in Business Administration Authors: Sanne Buhrman, Hanna Hjort Rosén, Alexandra Persson Advisor: Amanda Sonnerfeldt Key words: Sustainability accounting, Stakeholders, Environment, Legitimacy, Reporting Purpose: The purpose of our bachelor thesis is to examine, from a holistic perspective, the whole chain from company to end consumer and thereby get a holistic perspective of how supply and demand better can match in sustainability reporting. Methodology: We have chosen to do a case study of two companies, their resellers and end consumers. We also did a document study of the companies’ sustainability reports. We interviewed the companies and their resellers and sent out a survey to the end consumers, to get a deeper understanding for the information they request in the sustainability reports. Theoretical perspectives: We have chosen to work with the three system-oriented theories; Legitimacy Theory, Stakeholder Theory and the Institutional Theory. We also work with the two perspectives Managerial and Accountability, which have a framing function of the teories. Empirical foundation: We have studied two companies whitin the food industry that establish systainability reports; Cloetta and Skånemejerier. To find out what type of information the readers of the sustainability reports find important, we chose to study the resellers and end consumers. In our survey for the consumers, we tried to reach respondents from different social groups, such as students, workers and senior citizens. Conclusions: The results from our study indicate that there is an expectation gap between what the companies provide and what the stakeholders demand. Though, the gap seems to be not in the actual information reported, but in the idea of the companies’ purpose of the reporting. The stakeholders believe that the companies mainly reports from a marketing point of view, as where the companies claim to have a genuine interest for the environment

DC/TMD Examiner Protocol: Longitudinal Evaluation on Interexaminer Reliability

Objectives. The objectives of this study were to assess the interexaminer agreement between one “reference” (gold standard) and each of two examiners, using the DC/TMD examination method, Axis I and to evaluate whether a recalibration changed reliability values. Methods. Participants (4 healthy and 12 TMD patients) in 2013 underwent a clinical examination according to DC/TMDs, Axis I. In 2014, additionally 16 participants (4 healthy and 12 TMD patients) were recruited. Two trainee examiners (one more experienced) and one “reference examiner” (gold standard) at both sessions assessed the participants. Calibration preparation (2013): The clinical protocol was sent to the trainee examiners with a request that its verbal commands should be learned by heart. An eight-hour-course was provided on the day preceding the examination session day. Recalibration preparation (2014): The same examiners in advance to this year’s examination session were also asked to recapture the protocol’s instructions (verbal commands to be learned by heart) and go through the information from the 2013 course and encouraged to contact by e-mail in case of unclear subjects. At a meeting prior to the examination session, they were also given the opportunities to ask questions. The interexaminer agreements in 2013 and 2014 between the “reference” and each examiner were analysed using Bland–Altman plots, intraclass correlation coefficient, Cohen’s kappa, and consistency values. Results. For the majority of the gathered data, no clear change of agreement between 2013 and 2014 could be observed, and only one muscle zone in 2014 could show any clear difference in agreement between the examiners. Conclusions. No clear and consistent difference in the level of agreement between the two examiners could be observed, although one was more experienced than the other. Likewise, for most components of the DC/TMD tool, recalibration of examiners did not change the reliability findings.publishedVersio

DC/TMD Examiner Protocol: Longitudinal Evaluation on Interexaminer Reliability

Objectives. The objectives of this study were to assess the interexaminer agreement between one “reference” (gold standard) and each of two examiners, using the DC/TMD examination method, Axis I and to evaluate whether a recalibration changed reliability values. Methods. Participants (4 healthy and 12 TMD patients) in 2013 underwent a clinical examination according to DC/TMDs, Axis I. In 2014, additionally 16 participants (4 healthy and 12 TMD patients) were recruited. Two trainee examiners (one more experienced) and one “reference examiner” (gold standard) at both sessions assessed the participants. Calibration preparation (2013): The clinical protocol was sent to the trainee examiners with a request that its verbal commands should be learned by heart. An eight-hour-course was provided on the day preceding the examination session day. Recalibration preparation (2014): The same examiners in advance to this year’s examination session were also asked to recapture the protocol’s instructions (verbal commands to be learned by heart) and go through the information from the 2013 course and encouraged to contact by e-mail in case of unclear subjects. At a meeting prior to the examination session, they were also given the opportunities to ask questions. The interexaminer agreements in 2013 and 2014 between the “reference” and each examiner were analysed using Bland–Altman plots, intraclass correlation coefficient, Cohen’s kappa, and consistency values. Results. For the majority of the gathered data, no clear change of agreement between 2013 and 2014 could be observed, and only one muscle zone in 2014 could show any clear difference in agreement between the examiners. Conclusions. No clear and consistent difference in the level of agreement between the two examiners could be observed, although one was more experienced than the other. Likewise, for most components of the DC/TMD tool, recalibration of examiners did not change the reliability findings.publishedVersio

Oral health-related quality of life in 4-16-year-olds with and without juvenile idiopathic arthritis

Background: Few studies have investigated oral health-related quality of life (OHRQoL) in young individuals with juvenile idiopathic arthritis (JIA). Aims were to investigate whether OHRQoL differs between children and adolescents with JIA compared to controls without JIA, while adjusting for socio-demographic-, behavioral- and oral health-related covariates. Furthermore, to explore whether socio-behavioral and oral health-related covariates of OHRQoL vary according to group affiliation and finally, specifically for individuals with JIA, to investigate whether disease-specific features associate with OHRQoL. We hypothesized that participants with JIA have poorer OHRQoL compared to participants without JIA. Methods: In this comparative cross-sectional study participants with JIA (n = 224) were matched to controls without JIA (n = 224). OHRQoL was assessed according to Early Childhood Oral Health Impact Scale (ECOHIS) (4–11-years-olds) and the child version of Oral Impacts on Daily Performances (Child-OIDP) (12–16-years-olds). JIA-specific characteristics were assessed by pediatric rheumatologists and socio-demographic, behavioral and self-reported oral health information collected by questionnaires. Index teeth were examined for caries by calibrated dentists. Multiple variable analyses were performed using logistic regression, reporting odds ratio (OR) and 95% confidence interval (CI). Two-way interactions were tested between group affiliation and the socio-behavioral- and oral health-related variables on the respective outcome variables. Results: In total, 96 participants with JIA and 98 controls were evaluated according to ECOHIS, corresponding numbers for Child-OIDP was 125 and 124. Group affiliation was not associated with impaired ECOHIS or Child-OIDP in adjusted analyses (OR = 1.95, 95% CI 0.94–4.04 and OR = 0.99, 95% CI 0.46–2.17, respectively). Female adolescents with JIA were more likely than males to report oral impacts according to Child-OIDP. Continued activity or flare was found to adversely affect Child-OIDP, also self-reported outcome measures in JIA associated with Child-OIDP. Conclusions: This study did not provide consistent evidence to confirm the hypothesis that children and adolescents with JIA are more likely to have impaired OHRQoL compared to their peers without JIA. However, female adolescents with JIA were more likely than males to report impacts on OHRQoL. Furthermore, within the JIA group, adolescents with continued disease activity, flare or reporting pain, physical disability, had higher risk than their counterparts of impaired OHRQoL.publishedVersio

Vitamin D, oral health, and disease characteristics in juvenile idiopathic arthritis: a multicenter cross-sectional study

Background: Vitamin D defciency has been associated with autoimmune diseases and oral health. Knowledge about the association between vitamin D status and oral conditions in JIA is limited. We aimed to investigate vitamin D status in a cohort of Norwegian children and adolescents with JIA and possible associations between serum vitamin D levels, clinical indicators of oral health, and JIA disease characteristics. Methods: This multi-center, cross-sectional study, included individuals with JIA aged 4–16 years from three geographically spread regions in Norway. Demographic data, age at disease onset, disease duration, JIA category, disease status, medication, and vitamin D intake were registered. One blood sample per individual was analyzed for 25(OH) vitamin D, and the level of insufciency was defned asResults: Among the 223 participants with JIA, 97.3% were Caucasians, 59.2% were girls, and median age was 12.6 years. Median disease duration was 4.6 years, and 44.4% had oligoarticular JIA. Mean serum vitamin D level was 61.4 nmol/L and 29.6% had insufcient levels. Vitamin D levels did not difer between sexes, but between regions, isoBMI categories, age groups, and seasons for blood sampling. Insufcient vitamin D levels were associated with dentin caries (adjusted OR 2.89, 95% CI 1.43–5.86) and gingival bleeding (adjusted OR 2.36, 95% CI 1.10–5.01). No associations were found with active JIA disease or more severe disease characteristics. Conclusion: In our study, nearly 30% had vitamin D insufciency, with a particularly high prevalence among adolescents. Vitamin D insufciency was associated with dentin caries and gingival bleeding, but not with JIA disease activity. These results point to the need for a multidisciplinary approach in the follow-up of children with JIA, including an increased focus on vitamin D status and oral health

Rye kernel breakfast increases satiety in the afternoon - an effect of food structure

<p>Abstract</p> <p>Background</p> <p>The structure of whole grain cereals is maintained to varying degrees during processing and preparation of foods. Food structure can influence metabolism, including perceived hunger and satiety. A diet that enhances satiety per calorie may help to prevent excessive calorie intake. The objective of this work was to compare subjective appetite ratings after consumption of intact and milled rye kernels.</p> <p>Methods</p> <p>Two studies were performed using a randomized, cross-over design. Ratings for appetite (hunger, satiety and desire to eat) were registered during an 8-h period after consumption of whole and milled rye kernels prepared as breads (study 1, n = 24) and porridges (study 2, n = 20). Sifted wheat bread was used as reference in both study parts and the products were eaten in iso-caloric portions with standardized additional breakfast foods. Breads and porridges were analyzed to determine whether structure (whole vs. milled kernels) effected dietary fibre content and composition after preparation of the products. Statistical evaluation of the appetite ratings after intake of the different breakfasts was done by paired t-tests for morning and afternoon ratings separately, with subjects as random effect and type of breakfast and time points as fixed effects.</p> <p>Results</p> <p>All rye breakfasts resulted in higher satiety ratings in the morning and afternoon compared with the iso-caloric reference breakfast with sifted wheat bread. Rye bread with milled or whole kernels affected appetite equally, so no effect of structure was observed. In contrast, after consumption of the rye kernel breakfast, satiety was increased and hunger suppressed in the afternoon compared with the milled rye kernel porridge breakfast. This effect could be related to structural differences alone, because the products were equal in nutritional content including dietary fibre content and composition.</p> <p>Conclusions</p> <p>The study demonstrates that small changes in diet composition such as cereal grain structure have the potential to effect feelings of hunger and satiety.</p> <p>Trial registration</p> <p>This trial was registered at clinicaltrials.gov as <a href="http://www.clinicaltrials.gov/ct2/show/NCT01042418">NCT01042418</a>.</p

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Syftet med undersökningen var att bättre förstå de faktorer som möjliggör ett konstruktivt förändringsarbete så att dessa lärdomar kan utnyttjas inför framtida förändringar. En enkät- och en intervjuundersökning låg till grund för studien. Enkäten besvarades av 43 personer och intervjuerna hölls med 12 personer som var eller hade varit anställda på den undersökta enheten, såväl gruppchefer som medarbetare. Resultaten visade att valet av strategi vid förändringsarbetet kan påverka hur konstruktivt det blir. Resultaten diskuterades framförallt mot bakgrund av teorier rörande förändringsarbete, ledarskap samt motivation

"Värst vad du har blivit kawaii på sistone!" : En undersökning av slanguttryck, lånord och språkblandning i svensk-japansk subkultur

Japansk populärkultur får allt fler fans i Sverige och svenska ungdomar inspireras av popartister, japanskt mode och framför allt de speciella tecknade serieformerna - manga och anime. Den här uppsatsen behandlar språkandet inom den svensk-japanska subkulturen med fokus på slanguttryck, språkblandning och lånord. Syftet är att undersöka kommunikation inom subkulturen och ta fram de speciella ord som används där. Materialet som analyserats är bildtexter och kommentarer publicerade på internetcommunityt Dayviews. Tio deltagare i gruppen "Cosplayare" har bevakats under tre månaders tid och de ord som är speciella för deras kommunikation har tagits ut och sorterats i olika kategorier. Användningen av dessa ord har också analyserats ur både ett fonologiskt och ett morfologiskt perspektiv. Resultatet visar att studiens informanter har ett stort ordförråd med japanska ord som används som slangord i kommunikation som annars sker på svenska. Dessa ord är ofta interjektioner, personord och titlar eller så kallade utfyllnadsord. Förutom de japanska orden finns det gott om subkulturtypiska ord, det vill säga begrepp som är viktiga för de speciella aktiviteter och medier som ingår i den japanska populärkulturen. Kommunikationen som beskrivs i resultatet kan tolkas som en form av ungdomsspråk eller internetspråk, med slangord från olika språk, specifika ordtyper och ett kreativt förhållande till stavning, ordbildning och användande av olika symboler. De specifika ord som används i subkulturen blir till markörer för språkgemenskapen och konstruerar en egen stil som individerna kan använda för att forma sin identitet. I diskussion av resultatet beskrivs till sist en förklaringsteori med det språksociologiska begreppet ackommodation som drivkraft för att använda japanska ord, där språkanvändarna visar identifikation med den egna gruppen men också med fiktiva karaktärer från de populära serierna

"Värst vad du har blivit kawaii på sistone!" : En undersökning av slanguttryck, lånord och språkblandning i svensk-japansk subkultur

Japansk populärkultur får allt fler fans i Sverige och svenska ungdomar inspireras av popartister, japanskt mode och framför allt de speciella tecknade serieformerna - manga och anime. Den här uppsatsen behandlar språkandet inom den svensk-japanska subkulturen med fokus på slanguttryck, språkblandning och lånord. Syftet är att undersöka kommunikation inom subkulturen och ta fram de speciella ord som används där. Materialet som analyserats är bildtexter och kommentarer publicerade på internetcommunityt Dayviews. Tio deltagare i gruppen "Cosplayare" har bevakats under tre månaders tid och de ord som är speciella för deras kommunikation har tagits ut och sorterats i olika kategorier. Användningen av dessa ord har också analyserats ur både ett fonologiskt och ett morfologiskt perspektiv. Resultatet visar att studiens informanter har ett stort ordförråd med japanska ord som används som slangord i kommunikation som annars sker på svenska. Dessa ord är ofta interjektioner, personord och titlar eller så kallade utfyllnadsord. Förutom de japanska orden finns det gott om subkulturtypiska ord, det vill säga begrepp som är viktiga för de speciella aktiviteter och medier som ingår i den japanska populärkulturen. Kommunikationen som beskrivs i resultatet kan tolkas som en form av ungdomsspråk eller internetspråk, med slangord från olika språk, specifika ordtyper och ett kreativt förhållande till stavning, ordbildning och användande av olika symboler. De specifika ord som används i subkulturen blir till markörer för språkgemenskapen och konstruerar en egen stil som individerna kan använda för att forma sin identitet. I diskussion av resultatet beskrivs till sist en förklaringsteori med det språksociologiska begreppet ackommodation som drivkraft för att använda japanska ord, där språkanvändarna visar identifikation med den egna gruppen men också med fiktiva karaktärer från de populära serierna