189 research outputs found

    Förväntningsgapet kring företagens miljöredovisning

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    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

    Global agricultural trade and land system sustainability: Implications for ecosystem carbon storage, biodiversity, and human nutrition

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    Global land systems are increasingly shaped by international trade of agricultural products. An increasing number of studies have quantified the implications of agricultural trade for single different aspects of land system sustainability. Bringing together studies across different sustainability dimensions, this review inves-tigates how global agricultural trade flows have affected land systems and resulting impacts on food and nutrient availability, natural habitat conversion, biodiversity loss, and ecosystem carbon storage. We show that the effects of trade on land systems are highly heterogeneous across regions and commodities, revealing both synergies and trade-offs between improved nutrition and environmental conservation. For instance, we find that while the concentration of cereal production in North America has spared land, the increased demand for tropical products induced by trade has negatively impacted tropical ecosystems. Based on the current state of knowledge, we identify six pathways for how future research can contribute to a more comprehensive understanding of how agricultural trade can positively contribute to meeting global sustainability goals

    Tilrettelegging for gravide arbeidstakere i ambulansetjenesten

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    Kjønnsfordelingen i ambulansetjenesten er i endring. Andelen kvinner i fertil alder øker, noe som sannsynligvis medfører en økende andel gravide arbeidstakere i ambulansetjenesten. På generelt grunnlag står gravide for en tredel av sykefraværet for kvinner mellom 20 og 40 år i Norge, og bedre tilrettelegging kan bidra til å redusere fraværet. Masteroppgaven ser på stasjonslederes erfaring med tilrettelegging for gravide arbeidstakere og deres retur til arbeidsplassen i ambulansetjenesten. Studien er avgrenset til stasjonsledere i ambulansetjenesten i Oslo universitetssykehus, og har som hensikt å kartlegge deres erfaringer. Studien har samlet inn kvalitative data ved å gjennomføre seks semistrukturerte dybdeintervjuer. Resultatene drøftes og forstås i lys av organisasjonsteoretiske perspektiver, samt profesjon- og ledelsesteori. Resultatene i studien ga innsikt i hvilke erfaringer og opplevelser stasjonsledere hadde i forbindelse med gjeldende styrende dokumenter, erfaringer med tilrettelegging, gjeldende praksis og oppfølging av gravide arbeidstakere og hvilke løsninger stasjonslederne kan se for seg. Studien viser at det er utfordrende å tilrettelegge for gravide arbeidstakere i ambulansetjenesten fordi det er fravær av styrende dokumenter med praktisk beskrivelse for hvordan lederne skal løse utfordringer knyttet til tilrettelegging. Følgelig søker stasjonsledere råd og erfaringer av hverandre, og ender opp med å løse tilretteleggingsutfordringene på ulike måter. Det kan virke som 16-ukersskrivet, som er et informasjonsskriv til gravide og deres fastlege, har blitt en sedvane som stasjonslederne følger som et styrende dokument. Studien viser at mangelen på styrende dokumenter kan føre til et handlingsrom med utydelige grenser for stasjonslederne, og skaper videre et krysspress mellom det begrensede handlingsrommet og den gravides behov for tilrettelegging. Videre har stasjonsledere en opplevelse av at gravide ønsker å være i arbeid lenger, men da det ikke finnes tilretteleggings- eller omplasseringsmuligheter må de ut av arbeid i uke 16. Dette kan føre til at de gravide føler seg unyttige og opplever et verdifall.The gender distribution in the ambulance service is changing. The proportion of women of childbearing age is increasing, which will likely result in a growing number of pregnant employees in the ambulance service. In Norway, pregnant women account for one-third of sick leave among women aged 20 to 40, and better accommodation can help reduce absence from work. This thesis examines ambulance station managers' experiences with accommodating pregnant employees and their return to the workplace after parental leave. The study is limited to station managers in the ambulance service at Oslo University Hospital and aims to document their experiences. The study collected qualitative data by conducting six semi-structured in-depth interviews. The results are discussed and interpreted with respect to theoretical organizational perspectives, as well as profession and leadership theory. The result of the study provides insight into the experiences and views of station managers regarding existing governing documents, experiences with accommodation, current practices, and follow-up of pregnant employees, as well as possible solutions for the future. The study shows that accommodating pregnant employees in the ambulance service is challenging due to the absence of governing documents with practical descriptions of how leaders should resolve difficulties related to accommodation. Consequently, station managers seek advice from each other, resulting in different solutions for accommodating pregnant employees. The 16-week letter, which is an informational letter to pregnant women and their doctor, seems to have become common practice and used by station managers as a governing document. The study reveals that the lack of governing documents can create a discretionary space with unclear boundaries for station managers, leading to a conflict between said space and the pregnant employee's need for accommodation. Furthermore, station managers observe that pregnant women want to remain at work beyond week 16, but without accommodation or reassignment options they are forced to leave. This can make pregnant employees feel useless and experience a loss of professional value

    Tilrettelegging for gravide arbeidstakere i ambulansetjenesten

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    Kjønnsfordelingen i ambulansetjenesten er i endring. Andelen kvinner i fertil alder øker, noe som sannsynligvis medfører en økende andel gravide arbeidstakere i ambulansetjenesten. På generelt grunnlag står gravide for en tredel av sykefraværet for kvinner mellom 20 og 40 år i Norge, og bedre tilrettelegging kan bidra til å redusere fraværet. Masteroppgaven ser på stasjonslederes erfaring med tilrettelegging for gravide arbeidstakere og deres retur til arbeidsplassen i ambulansetjenesten. Studien er avgrenset til stasjonsledere i ambulansetjenesten i Oslo universitetssykehus, og har som hensikt å kartlegge deres erfaringer. Studien har samlet inn kvalitative data ved å gjennomføre seks semistrukturerte dybdeintervjuer. Resultatene drøftes og forstås i lys av organisasjonsteoretiske perspektiver, samt profesjon- og ledelsesteori. Resultatene i studien ga innsikt i hvilke erfaringer og opplevelser stasjonsledere hadde i forbindelse med gjeldende styrende dokumenter, erfaringer med tilrettelegging, gjeldende praksis og oppfølging av gravide arbeidstakere og hvilke løsninger stasjonslederne kan se for seg. Studien viser at det er utfordrende å tilrettelegge for gravide arbeidstakere i ambulansetjenesten fordi det er fravær av styrende dokumenter med praktisk beskrivelse for hvordan lederne skal løse utfordringer knyttet til tilrettelegging. Følgelig søker stasjonsledere råd og erfaringer av hverandre, og ender opp med å løse tilretteleggingsutfordringene på ulike måter. Det kan virke som 16-ukersskrivet, som er et informasjonsskriv til gravide og deres fastlege, har blitt en sedvane som stasjonslederne følger som et styrende dokument. Studien viser at mangelen på styrende dokumenter kan føre til et handlingsrom med utydelige grenser for stasjonslederne, og skaper videre et krysspress mellom det begrensede handlingsrommet og den gravides behov for tilrettelegging. Videre har stasjonsledere en opplevelse av at gravide ønsker å være i arbeid lenger, men da det ikke finnes tilretteleggings- eller omplasseringsmuligheter må de ut av arbeid i uke 16. Dette kan føre til at de gravide føler seg unyttige og opplever et verdifall.The gender distribution in the ambulance service is changing. The proportion of women of childbearing age is increasing, which will likely result in a growing number of pregnant employees in the ambulance service. In Norway pregnant women account for one-third of sick leave among women aged 20 to 40, and better accommodation can help reduce absence from work. This thesis examines ambulance station managers' experiences with accommodating pregnant employees and their return to the workplace after parental leave. The study is limited to station managers in the ambulance service at Oslo University Hospital and aims to document their experiences. The study collected qualitative data by conducting six semi-structured in-depth interviews. The results are discussed and interpreted with respect to theoretical organizational perspectives, as well as profession and leadership theory. The result of the study provides insight into the experiences and views of station managers regarding existing governing documents, experiences with accommodation, current practices, and follow-up of pregnant employees, as well as possible solutions for the future. The study shows that accommodating pregnant employees in the ambulance service is challenging due to the absence of governing documents with practical descriptions of how leaders should resolve difficulties related to accommodation. Consequently, station managers seek advice from each other, resulting in different solutions for accommodating pregnant employees. The 16-week letter, which is an informational letter to pregnant women and their doctor, seems to have become common practice and used by station managers as a governing document. The study reveals that the lack of governing documents can create a discretionary space with unclear boundaries for station managers, leading to a conflict between said space and the pregnant employee's need for accommodation. Furthermore, station managers observe that pregnant women want to remain at work beyond week 16, but without accommodation or reassignment options they are forced to leave. This can make pregnant employees feel useless and experience a loss of professional value

    Tilrettelegging for gravide arbeidstakere i ambulansetjenesten

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    Kjønnsfordelingen i ambulansetjenesten er i endring. Andelen kvinner i fertil alder øker, noe som sannsynligvis medfører en økende andel gravide arbeidstakere i ambulansetjenesten. På generelt grunnlag står gravide for en tredel av sykefraværet for kvinner mellom 20 og 40 år i Norge, og bedre tilrettelegging kan bidra til å redusere fraværet. Masteroppgaven ser på stasjonslederes erfaring med tilrettelegging for gravide arbeidstakere og deres retur til arbeidsplassen i ambulansetjenesten. Studien er avgrenset til stasjonsledere i ambulansetjenesten i Oslo universitetssykehus, og har som hensikt å kartlegge deres erfaringer. Studien har samlet inn kvalitative data ved å gjennomføre seks semistrukturerte dybdeintervjuer. Resultatene drøftes og forstås i lys av organisasjonsteoretiske perspektiver, samt profesjon- og ledelsesteori. Resultatene i studien ga innsikt i hvilke erfaringer og opplevelser stasjonsledere hadde i forbindelse med gjeldende styrende dokumenter, erfaringer med tilrettelegging, gjeldende praksis og oppfølging av gravide arbeidstakere og hvilke løsninger stasjonslederne kan se for seg. Studien viser at det er utfordrende å tilrettelegge for gravide arbeidstakere i ambulansetjenesten fordi det er fravær av styrende dokumenter med praktisk beskrivelse for hvordan lederne skal løse utfordringer knyttet til tilrettelegging. Følgelig søker stasjonsledere råd og erfaringer av hverandre, og ender opp med å løse tilretteleggingsutfordringene på ulike måter. Det kan virke som 16-ukersskrivet, som er et informasjonsskriv til gravide og deres fastlege, har blitt en sedvane som stasjonslederne følger som et styrende dokument. Studien viser at mangelen på styrende dokumenter kan føre til et handlingsrom med utydelige grenser for stasjonslederne, og skaper videre et krysspress mellom det begrensede handlingsrommet og den gravides behov for tilrettelegging. Videre har stasjonsledere en opplevelse av at gravide ønsker å være i arbeid lenger, men da det ikke finnes tilretteleggings- eller omplasseringsmuligheter må de ut av arbeid i uke 16. Dette kan føre til at de gravide føler seg unyttige og opplever et verdifall.The gender distribution in the ambulance service is changing. The proportion of women of childbearing age is increasing, which will likely result in a growing number of pregnant employees in the ambulance service. In Norway, pregnant women account for one-third of sick leave among women aged 20 to 40, and better accommodation can help reduce absence from work. This thesis examines ambulance station managers' experiences with accommodating pregnant employees and their return to the workplace after parental leave. The study is limited to station managers in the ambulance service at Oslo University Hospital and aims to document their experiences. The study collected qualitative data by conducting six semi-structured in-depth interviews. The results are discussed and interpreted with respect to theoretical organizational perspectives, as well as profession and leadership theory. The result of the study provides insight into the experiences and views of station managers regarding existing governing documents, experiences with accommodation, current practices, and follow-up of pregnant employees, as well as possible solutions for the future. The study shows that accommodating pregnant employees in the ambulance service is challenging due to the absence of governing documents with practical descriptions of how leaders should resolve difficulties related to accommodation. Consequently, station managers seek advice from each other, resulting in different solutions for accommodating pregnant employees. The 16-week letter, which is an informational letter to pregnant women and their doctor, seems to have become common practice and used by station managers as a governing document. The study reveals that the lack of governing documents can create a discretionary space with unclear boundaries for station managers, leading to a conflict between said space and the pregnant employee's need for accommodation. Furthermore, station managers observe that pregnant women want to remain at work beyond week 16, but without accommodation or reassignment options they are forced to leave. This can make pregnant employees feel useless and experience a loss of professional value

    TOI-2196 b: Rare planet in the hot Neptune desert transiting a G-type star

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    The hot Neptune desert is a region hosting a small number of short-period Neptunes in the radius-instellation diagram. Highly irradiated planets are usually either small (R ≲ 2 R⊕) and rocky or they are gas giants with radii of ≳1 RJ. Here, we report on the intermediate-sized planet TOI-2196 b (TIC 372172128.01) on a 1.2 day orbit around a G-type star (V = 12.0, [Fe/H] = 0.14 dex) discovered by the Transiting Exoplanet Survey Satellite in sector 27. We collected 41 radial velocity measurements with the HARPS spectrograph to confirm the planetary nature of the transit signal and to determine the mass. The radius of TOI-2196 b is 3.51 ± 0.15 R⊕, which, combined with the mass of 26.0 ± 1.3 M⊕, results in a bulk density of 3.31−0.43+0.51 g cm−3. Hence, the radius implies that this planet is a sub-Neptune, although the density is twice than that of Neptune. A significant trend in the HARPS radial velocity measurements points to the presence of a distant companion with a lower limit on the period and mass of 220 days and 0.65 MJ, respectively, assuming zero eccentricity. The short period of planet b implies a high equilibrium temperature of 1860 ± 20 K, for zero albedo and isotropic emission. This places the planet in the hot Neptune desert, joining a group of very few planets in this parameter space discovered in recent years. These planets suggest that the hot Neptune desert may be divided in two parts for planets with equilibrium temperatures of ≳1800 K: a hot sub-Neptune desert devoid of planets with radii of ≈ 1.8−3 R⊕ and a sub-Jovian desert for radii of ≈5−12 R⊕. More planets in this parameter space are needed to further investigate this finding. Planetary interior structure models of TOI-2196 b are consistent with a H/He atmosphere mass fraction between 0.4% and 3%, with a mean value of 0.7% on top of a rocky interior. We estimated the amount of mass this planet might have lost at a young age and we find that while the mass loss could have been significant, the planet had not changed in terms of character: it was born as a small volatile-rich planet and it remains one at present

    Венерические заболевания в судебно-медицинской практике

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    СПРАВОЧНЫЕ ПОСОБИЯПОЛОВЫМ ПУТЕМ ПЕРЕДАВАЕМЫЕ БОЛЕЗНИСУДЕБНАЯ МЕДИЦИНАПредставлены данные об этиологии, патогенезе, клинике и диагностике сифилиса, гонореи,СПИДа. Изложены судебно-медицинские проблемы венерических заболеваний

    Co-evolution of genomes and plasmids within Chlamydia trachomatis and the emergence in Sweden of a new variant strain.

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    BACKGROUND: Chlamydia trachomatis is the most common cause of sexually transmitted infections globally and the leading cause of preventable blindness in the developing world. There are two biovariants of C. trachomatis: 'trachoma', causing ocular and genital tract infections, and the invasive 'lymphogranuloma venereum' strains. Recently, a new variant of the genital tract C. trachomatis emerged in Sweden. This variant escaped routine diagnostic tests because it carries a plasmid with a deletion. Failure to detect this strain has meant it has spread rapidly across the country provoking a worldwide alert. In addition to being a key diagnostic target, the plasmid has been linked to chlamydial virulence. Analysis of chlamydial plasmids and their cognate chromosomes was undertaken to provide insights into the evolutionary relationship between chromosome and plasmid. This is essential knowledge if the plasmid is to be continued to be relied on as a key diagnostic marker, and for an understanding of the evolution of Chlamydia trachomatis. RESULTS: The genomes of two new C. trachomatis strains were sequenced, together with plasmids from six C. trachomatis isolates, including the new variant strain from Sweden. The plasmid from the new Swedish variant has a 377 bp deletion in the first predicted coding sequence, abolishing the site used for PCR detection, resulting in negative diagnosis. In addition, the variant plasmid has a 44 bp duplication downstream of the deletion. The region containing the second predicted coding sequence is the most highly conserved region of the plasmids investigated. Phylogenetic analysis of the plasmids and chromosomes are fully congruent. Moreover this analysis also shows that ocular and genital strains diverged from a common C. trachomatis progenitor. CONCLUSION: The evolutionary pathways of the chlamydial genome and plasmid imply that inheritance of the plasmid is tightly linked with its cognate chromosome. These data suggest that the plasmid is not a highly mobile genetic element and does not transfer readily between isolates. Comparative analysis of the plasmid sequences has revealed the most conserved regions that should be used to design future plasmid based nucleic acid amplification tests, to avoid diagnostic failures

    HD 191939 revisited: New and refined planet mass determinations, and a new planet in the habitable zone

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    HD 191939 (TOI-1339) is a nearby (d = 54 pc), bright (V = 9 mag), and inactive Sun-like star (G9 V) known to host a multi-planet transiting system. Ground-based spectroscopic observations confirmed the planetary nature of the three transiting sub-Neptunes (HD 191939 b, c, and d) originally detected by TESS and were used to measure the masses for planets b and c with 3\ucf precision. These previous observations also reported the discovery of an additional Saturn-mass planet (HD 191939 e) and evidence for a further, very long-period companion (HD 191939 f). Here, we report the discovery of a new non-transiting planet in the system and a refined mass determination of HD 191939 d. The new planet, HD 191939 g, has a minimum mass of 13.5\ub12.0 M- and a period of about 280 days. This period places the planet within the conservative habitable zone of the host star, and near a 1:3 resonance with HD 191939 e. The compilation of 362 radial velocity measurements with a baseline of 677 days from four different high-resolution spectrographs also allowed us to refine the properties of the previously known planets, including a 4.6\ucf mass determination for planet d, for which only a 2\ucf upper limit had been set until now. We confirm the previously suspected low density of HD 191939 d, which makes it an attractive target for attempting atmospheric characterisation. Overall, the planetary system consists of three sub-Neptunes interior to a Saturn-mass and a Uranus-mass planet plus a high-mass long-period companion. This particular configuration has no counterpart in the literature and makes HD 191939 an exceptional multi-planet transiting system with an unusual planet demographic worthy of future observation
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