Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate reports. In the current business world it is instead seen as an investment in human resources. Since previous studies have shown an increase of human capital disclosures when corporate reports become integrated, integrated reporting might be the solution to this problem. Purpose: The purpose of this study is to examine if there are differences in human capital disclosures between integrated reports and separate annual and sustainability reports in companies listed at OMXS30. Delimitations: This study’s empirical examination is limited to include the companies listed at Stockholm OMX30. Only corporate reports issued for the year 2014 are treated. Methodology: For this study a self-constructed disclosure scoreboard with human capital- related items has been used to collect data from the companies’ corporate reports. Also additional information beyond the pre-determined items has been collected to extend the data collection. Empirical Results and Conclusion: The results show that human capital seems to be a subject that is relatively little reported about. The integrated reporting companies do not disclose more information compared to non-integrated reporting companies. However, the results show that integrated reporting companies seem to have a more future-oriented focus and that the disclosures are more dispersed throughout the reports. It can be concluded that company sector and size do not affect the amount or type of information. 

CSR Communication - An Employee Perspective : Tailoring Internal Communication using Employee Preferences for Content, Style and Channel.

Corporate Social Responsibility (CSR) represents a theory and practice that is well-known and communicating its content has shown to play an important role in order to exploit its advantages and engage stakeholders on CSR issues. Even though, CSR communication has shown to be a real challenge, since corporations are encouraged to engage in CSR, but not to communicate too loud about this engagement. This study was inspired by Jenny Dawkins (2005) and her initial idea that tailoring CSR messages by exploring stakeholder preferences for content, style and channel, would solve the communication challenge. One stakeholder group that corporations are highly dependent on is employees and exploring their preferences for CSR communication became the purpose of this thesis: to understand employee preferences for style and channel within the content of CSR. This was of specific interest, since existing research on CSR communication has mainly been centered around financial and external issues on the expense of internal. In addition, the idea of a tailored approach has not gained any interest in research so far, and a possible explanation might be its diffuse meaning, a problem this thesis has addressed. In order to understand employee preferences for internal CSR communication, a qualitative case study research was conducted with in-depth interviews, observations and exercises at site. A total of 20 interviews were arranged in order to collect primary data during a one week prolong engagement at the case. The empirical findings from the respondents’ answers were then transcribed and analyzed using both inductive and theoretical thematic analysis. Based on the findings, the authors of this thesis contribute with two models that help practitioners to understand how to best communicate about various CSR content to employees. The first model developed suggests an implementation of the tailored approach for content, style and channel, and demonstrates a relationship between nature of content and constraint recognition. Also, the model explains how practitioners can provide CSR explanation in order to reduce skepticism and enable endorsement processes where employees communicate CSR to third parties. To show a more dependent relationship between how changes in nature of content and constraint recognition affect employee preferences, the authors created the "CSR Communication Grid". The authors made a theoretical contribution by clarifying and providing a framework for the tailoring approach as initially developed by Dawkins (2005). Additionally, the authors managed to draw a relation between Public Relations (PR) and CSR by referring models of PR to communication styles, which filled this gap in previous research.

Consumer Focus: Getting Static about Your Satellite or Cable TV Complaint?, November 2016

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: New Credit and Debit Card Chips

A forma do privilégio: renda, acessibilidade e densidade em Natal-RN

The aim of this work is to understand the morphological expression of ground occupation by the higher income population, by focusing on population distribution in accordance with income layers and demographical density, as well as topological accessibility (HILLIER and HANSON, 1984) resulting from the urban grid structure. It endeavors to identify a functional organizing principle regarding the intra-urban space of Natal capital city of the state of Rio Grande do Norte, the research focus. In order to achieve this, census data as well as syntactic data were utilized for mapping and spatial analysis of income patterns, topological accessibility and demographical density using Geographical Information System GIS. The organizing principle was named as the Form of Privilege, a pattern that concentrates or tends to concentrate wealth, topological accessibility and low demographical density. Attempting to assess its extent, beyond Natal, this principle was applied to other Brazilian northeastern capitals such as: Fortaleza, CE; Teresina, PI; Aracaju, SE; Recife, PE; and João Pessoa, PB. Findings point out that although the urban structures of these cities are not immune to the Form of Privilege, Natal is emblematic of this phenomenon, a fact that demonstrates the perverse character of its spatial process, which historically creates privileged areas within the city, by means of the appropriation of accessibility as well as of the many urban benesses that are related to it by higher income groups at the expense of the major part of the population, which though being the people mostly in need of the benefits originating from the urban form are excluded from them

Women and work-life balance: a case of austerity and authenticity

Recent evidence suggests that support for gender equality appears to be declining amid concern that women who play a full role in the work force do so at the expense of family life. Although this has been exacerbated by the economic downturn there were pre-recessionary signs of concerns that the welfare of children was being compromised when women find themselves with the double burden of employment and family care. These work-life balance issues are examined from the point of view of looking at how this characterised for women as a problem of authentic self-realisation in terms of working towards and achieving an optimum balance. This kind of dichotomisation allows for different aspects of the self to be pitted against each other: the professional career-orientated aspect and the personal relationship aspect. The paper argues that work-life balance discourse is counter-productive in that it reinforces the inequalities for women that it seeks to redress.

Farm practices to manage the impact of severe tropical cyclone damage on banana production – a case study from tropical Australia

Most Australian banana production occurs on the north-eastern tropical coast between latitudes 15-18°S, and can experience summer cyclone activity. Damage from severe tropical cyclones has serious impact on banana-based livelihoods. The most significant impacts include immediate loss of production and income for several months, the region-wide synchronization of cropping and the expense of rehabilitating affected plantations. Severe tropical cyclones have directly affected the main production region twice in recent years Tropical Cyclone (TC) Larry (Category 4) in March 2006 and TC Yasi (Category 5) in February 2011. Based on TC Larry experiences, pre- and post-cyclone farm practices were developed to reduce these impacts in future cyclonic events. The main pre-cyclone farm practice focused on maintaining production units and an earlier return to fruit production by partially or completely removing the plant canopy to reduce wind resistance. Post-cyclone farm practices focused on managing the industry-wide crop synchronization using crop timing techniques to achieve a staggered return to cropping by scheduling production to provide continuous fruit supply. With TC Yasi in 2011, some banana producers implemented these practices, allowing them to examine their effectiveness in reducing cyclonic impacts. Additional research and development activities were conducted to refine our understanding of their effectiveness and improve their application for future cyclonic events. Based on these activities and farm-based observations, suggested practice-based management strategies can be developed to help reduce the impact of severe tropical cyclones in the future. Canopy removal maintained banana plants as productive units, and provided earlier but smaller bunches, generating earlier-than-expected income. Queensland producers expressed willingness to adopt canopy removal for future cyclone threats where appropriate, despite its labor-intensiveness. Mechanization would allow larger scale adoption. Implementing a staggered cropping program successfully achieved a consistent, continuous fruit supply after a cyclone impact. Both techniques should be applicable to other cyclone-prone regions.

Aprender a ser pais felizes com um filho com deficiência mental

Dissertação apresentada à MCE Paula Frassinetti com vista à obtenção do grau de Mestre em Ciências da Educação na Especialidade de Educação Especial sob a orientação do Professor Doutor Júlio Sousa.

Aquatic weeds, their impacts on fisheries and environment, and their control

Weeds are plants growing in environments where they are undesirable. Aquatic weeds in fresh waters are nuisance or noxious plants growing in association with water in lakes, impoundment, rivers, canals, wetlands, etc. Some waterweeds cause very big financial loss through the socio economic, environmental and ecological impacts they inflict; and through the effort and expense required for their control. Other waterweeds are simply nuisance plants that cause minimal impacts. This paper is intended to introduce aquatic weeds outlining their characteristics, the main socio-economic and environmental impacts associated with them, and the control strategies often applied for their management.

Volunteering for the Commonwealth Games: what can realist synthesis contribute to health policy making?

The aim of this thesis was to investigate, using the real-time test case of the 2014 Commonwealth Games, whether the realist synthesis methodology could contribute to the making of health policy in a meaningful way. This was done by looking at two distinct research questions: first, whether realist synthesis could contribute new insights to the health policymaking process, and second, whether the 2014 Commonwealth Games volunteer programme was likely to have any significant, measurable, impact on health inequalities experienced by large sections of the host population. The 2014 Commonwealth Games legacy laid out ambitious plans for the event, in which it was anticipated that it would provide explicit opportunities to impact positively on health inequalities. By using realist synthesis to unpick the theories underpinning the volunteer programme, the review identifies the population subgroups for whom the programme was likely to be successful, how this could be achieved and in what contexts. In answer to the first research question, the review found that while realist methods were able to provide a more nuanced exposition of the impacts of the Games volunteer programme on health inequalities than previous traditional reviews had been able to provide, there were several drawbacks to using the method. It was found to be resource-intensive and complex, encouraging the exploration of a much wider set of literatures at the expense of an in-depth grasp of the complexities of those literatures. In answer to the second research question, the review found that the Games were, if anything, likely to exacerbate health inequalities because the programme was designed in such a way that individuals recruited to it were most likely to be those in least need of the additional mental and physical health benefits that Games volunteering was designed to provide. The following thesis details the approach taken to investigate both the realist approach to evidence synthesis and the likelihood that the 2014 Games volunteer programme would yield the expected results.

SOFRIMENTO CRÔNICO: PERCEPÇÃO DE MÃES DE CRIANÇAS DEPENDENTES DE VENTILAÇÃO MECÂNICA

Objective: To know the mothers’ perception of the main difficulties in the care of children with special needs dependent on mechanical ventilation. Methods: A qualitative research conducted from August to November 2013 at the Dr. Waldemar Alcântara Hospital in Fortaleza, CE. Respondents were seven mothers of children under mechanical ventilation. Data were collected using sociodemographic questionnaires and guiding questions, from which emerged thematic categories that underwent content analysis, with data being discussed in the light of the relevant literature. Results: The average age of mothers ranged 18-36 years. Six were married or had formed a common-law marriage. Education level ranged from illiteracy to complete secondary education. Family income was up to one minimum wage. Mothers reported anguish and fear regarding the initial impact of the diagnosis, with little understanding of the biomedical language and a lot of questions during the whole period after diagnosis and during hospitalization. Conclusion: Difficulties involve aspects related to family abandonment, the distancing from the other children at the expense of the care of the disable child, the difficulty in engaging in social relationships, and the prognosis and care of their child. The hospital environment generates psychological repercussions on the expectation and hopelessness regarding the cure of their child, as they know they might die. Healthcare professionals can favor incredible transformations, generating a new “care”, broader and humanized, facilitating the recovery/restructuring of the family within this new universe.

Transcriptome, carbohydrate, and phytohormone analysis of Petunia hybrida reveals a complex disturbance of plant functional integrity under mild chilling stress

Cultivation of chilling-tolerant ornamental crops at lower temperature could reduce the energy demands of heated greenhouses. To provide a better understanding of how sub-optimal temperatures (12 degrees C vs. 16 degrees C) affect growth of the sensitive Petunia hybrida cultivar 'SweetSunshine Williams', the transcriptome, carbohydrate metabolism, and phytohormone homeostasis were monitored in aerial plant parts over 4 weeks by use of a microarray, enzymatic assays and GC-MS/MS. The data revealed three consecutive phases of chilling response. The first days were marked by a strong accumulation of sugars, particularly in source leaves, preferential up-regulation of genes in the same tissue and down-regulation of several genes in the shoot apex, especially those involved in the abiotic stress response. The midterm phase featured a partial normalization of carbohydrate levels and gene expression. After 3 weeks of chilling exposure, a new stabilized balance was established. Reduced hexose levels in the shoot apex, reduced ratios of sugar levels between the apex and source leaves and a higher apical sucrose/hexose ratio, associated with decreased activity and expression of cell wall invertase, indicate that prolonged chilling induced sugar accumulation in source leaves at the expense of reduced sugar transport to and reduced sucrose utilization in the shoot. This was associated with reduced levels of indole-3-acetic acid and abscisic acid in the apex and high numbers of differentially, particularly up-regulated genes, especially in the source leaves, including those regulating histones, ethylene action, transcription factors, and a jasmonate-ZIM-domain protein. Transcripts of one Jumonji C domain containing protein and one expansin accumulated in source leaves throughout the chilling period. The results reveal a dynamic and complex disturbance of plant function in response to mild chilling, opening new perspectives for the comparative analysis of differently tolerant cultivars.

Comparing fixed and flexible stocking as adaptations to inter-annual rainfall variability in the extensive beef industry of northern Australia

Many beef producers within the extensive cattle industry of northern Australia attempt to maintain a constant herd size from year-to-year (fixed stocking), whereas others adjust stock numbers to varying degrees annually in response to changes in forage supply. The effects of these strategies on pasture condition and cattle productivity cannot easily be assessed by grazing trials. Simulation studies, which include feedbacks of changes to pasture condition on cattle liveweight gain, can extend the results of grazing trials both spatially and temporally. They can compare a large number of strategies, over long periods of time, for a range of climate periods, at locations which differ markedly in climate. This simulation study compared the pasture condition and cattle productivity achieved by fixed stocking at the long-term carrying capacity with that of 55 flexible stocking strategies at 28 locations across Queensland and the Northern Territory. Flexible stocking strategies differed markedly in the degree they increased or decreased cattle stocking rates after good and poor pasture growing seasons, respectively. The 28 locations covered the full range in average annual rainfall and inter-annual rainfall variability experienced across northern Australia. Constrained flexibility, which limited increases in stocking rates after good growing seasons to 10% but decreased them by up to 20% after poor growing seasons, provides sustainable productivity gains for cattle producers in northern Australia. This strategy can improve pasture condition and increase cattle productivity relative to fixed stocking at the long-term carrying capacity, and its capacity to do this was greatest in the semiarid rangeland regions that contain the majority of beef cattle in northern Australia. More flexible stocking strategies, which also increased stocking rates after good growing seasons by only half as much as they decreased them after poor growing seasons, were equally sustainable and more productive than constrained flexibility, but are often impractical at property and industry scales. Strategies with the highest limits (e.g. 70%) for both annual increases and decreases in stocking rates could achieve higher cattle productivity, but this was at the expense of pasture condition and was not sustainable. Constrained flexible stocking, with a 10% limit for increases and a 20% limit for decreases in stocking rates annually, is a risk-averse adaptation to high and unpredictable rainfall variability for the extensive beef industry of northern Australia. © Australian Rangeland Society 2016.

IDEATIONAL REPRESENTATIONS OF EDENTULISM AND PROSTHETIC REHABILITATION FROM THE POINT OF VIEW OF THE ELDERLY

Objetivo: Identificar as representações ideativas de idosos edêntulos uni ou bimaxilares acerca das perdas dentárias e da reabilitação protética oral. Métodos: Estudo qualitativo, realizado entre janeiro e março de 2011 com sete idosos residentes em uma Instituição Pública de Longa Permanência do Recife-PE, com 14 idosos em atendimento na Clínica de Prótese Dentária da Universidade Federal de Pernambuco (UFPE). Coletaram-se os dados através de uma entrevista semiestruturada que passou por análise de conteúdo. Resultados: Os achados possibilitaram identificar que, para os idosos, os dentes contribuíam tanto para a saúde quanto como para facilitar interações sociais, enquanto o edentulismo foi associado a uma pluralidade de sentimentos negativos. Quanto à reabilitação protética, eles enfatizaram os prejuízos para a saúde devido a próteses mal adaptadas. Conclusão: Os idosos acreditam que o edentulismo e a reabilitação protética estão associados, principalmente, a um conceito mecanicista da profissão, amplamente difundido entre os profissionais que privilegiam mais a odontologia curativa em detrimento da prevenção. Nesse contexto, para que o envelhecimento possa ser considerado uma etapa da vida com as mesmas qualidades e dificuldades de qualquer outra, sugere-se aos gestores e aos próprios profissionais em saúde que se comprometam mais com uma prática odontológica humanizadora e preventiva, a fim de proverem os requisitos mínimos para um envelhecimento com dignidade.

High-Throughput Prediction of Acacia and Eucalypt Lignin Syringyl/Guaiacyl Content Using FT-Raman Spectroscopy and Partial Least Squares Modeling

High-throughput techniques are necessary to efficiently screen potential lignocellulosic feedstocks for the production of renewable fuels, chemicals, and bio-based materials, thereby reducing experimental time and expense while supplanting tedious, destructive methods. The ratio of lignin syringyl (S) to guaiacyl (G) monomers has been routinely quantified as a way to probe biomass recalcitrance. Mid-infrared and Raman spectroscopy have been demonstrated to produce robust partial least squares models for the prediction of lignin S/G ratios in a diverse group of Acacia and eucalypt trees. The most accurate Raman model has now been used to predict the S/G ratio from 269 unknown Acacia and eucalypt feedstocks. This study demonstrates the application of a partial least squares model composed of Raman spectral data and lignin S/G ratios measured using pyrolysis/molecular beam mass spectrometry (pyMBMS) for the prediction of S/G ratios in an unknown data set. The predicted S/G ratios calculated by the model were averaged according to plant species, and the means were not found to differ from the pyMBMS ratios when evaluating the mean values of each method within the 95 % confidence interval. Pairwise comparisons within each data set were employed to assess statistical differences between each biomass species. While some pairwise appraisals failed to differentiate between species, Acacias, in both data sets, clearly display significant differences in their S/G composition which distinguish them from eucalypts. This research shows the power of using Raman spectroscopy to supplant tedious, destructive methods for the evaluation of the lignin S/G ratio of diverse plant biomass materials. © 2015, The Author(s).

EFEITOS DE DIFERENTES TIPOS DE CONTROLE DE PLANTAS INFESTANTES SOBRE A MIRMECOFAUNA EM Eucalyptus grandis

Este estudo teve como objetivo avaliar os efeitos de diferentes tipos de controle de plantas infestantes sobre a mirmecofauna em um plantio inicial de Eucalyptus grandis . Para tanto, em março de 2011 foi realizado o início da implantação da cultura, em uma área localizada no município de Santa Maria - RS. Os seis tratamentos constituíram-se em controle químico total de plantas infestantes, na linha e na entrelinha de plantio, com glifosato (T1); controle químico total de plantas infestantes, na linha de plantio, com glifosato (T2); controle químico de monocotiledôneas na linha e entrelinha de plantio, com setoxidim (T3); controle químico de dicotiledôneas na linha e entrelinha de plantio, com bentazona (T4); controle químico total de plantas infestantes em faixa de um metro paralela à linha de plantio, com glifosato, e de um metro na parte central da entrelinha, sem controle (T5); e testemunha, sem controle de plantas infestantes (T6). O levantamento da mirmecofauna foi realizado no período de um ano utilizando-se três métodos de coleta: isca atrativa, armadilha de solo e funil de Berlese, com seis repetições por tratamento, em cada data de coleta. Nesse período foram coletadas 46.675 formigas, distribuídas em 37 espécies, não sendo verificada diferença significativa entre o total de espécimens coletados. Na área do tratamento constituído pelo controle de plantas infestantes somente na linha de plantio verificou-se eficiência amostral de 99,0% e Sobs = 35. Entre os índices de Diversidade de Shannon (H’), destacou-se o valor encontrado para a área do tratamento T2 (H’= 1,34) em detrimento dos valores das áreas nas quais foram instalados os tratamentos T1 (H’= 1,25) e T5 (H’= 1,23). Havendo assim, uma maior coexistência de espécies de formigas entre as áreas com estrutura florística menos alterada e entre as áreas mais simplificadas. Não tendo sido verificada correlação significativa (r = 0,0463) entre a riqueza de espécies de formigas coletadas e o número de plantas infestantes encontradas ao final do experimento. Assim, conclui-se que os efeitos indiretos da ação dos herbicidas afetam mais a composição local de espécies de formigas do que sua riqueza.