306,110 research outputs found
Motverkande faktorer för hållbarhetsrapportering i svenska SME : En kvalitativ studie inom tillverkningsbranschen
No full textSammanfattning Titel: Motverkande faktorer för hållbarhetsrapportering i svenska SME - En kvalitativ studie inom tillverkningsbranschen. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Nicole Alvarez och Kajsa Lundgren Handledare: Veronika Larsson Datum: 2025 - juni Syfte: Följande studie undersöker frivillig hållbarhetsrapportering bland sju stycken små och medelstora företag inom den svenska tillverkningsbranschen. Studien fyller ett identifierat forskningsgap genom att fokusera på hur företagen hanterar hållbarhetsrapportering i avsaknad av lagstadgade krav. Metod: Med en kvalitativ metodansats och semistrukturerade intervjuer har företagsrepresentanters erfarenheter tematiskt analyserats utifrån en tolkande tradition och induktiv analysstrategi. Urvalet bestod av onoterade små och medelstora företag och genomfördes genom ett kriteriebaserat icke-sannolikhetsurval. För att stärka studiens tillförlitlighet föregicks datainsamlingen av en pilotstudie. Resultat och slutsatser: Analysen har utgått från tre teoretiska perspektiv: intressentteorin, resursberoendeteorin och legitimitetsteorin. Resultaten indikerar att avsaknaden av hållbarhetsrapportering i stor utsträckning kan förklaras av bristande krav från externa aktörer. Företagens agerande präglas i huvudsak av en reaktiv hållning, där hållbarhetsåtgärder vidtas först när tydliga externa förväntningar uttrycks. Därtill identifieras interna hinder, såsom begränsade tidsmässiga, kompetensmässiga och finansiella resurser, vilka ytterligare försvårar implementeringen av hållbarhetsrapportering. Examensarbetets bidrag: Studien bidrar till en ökad förståelse för behovet av anpassade stödinsatser från lagstiftare, branschorganisationer och större företag. För att möjliggöra ökad hållbarhetsrapportering inom SME-sektorn krävs förståelse för särskilda förutsättningar. Studien bidrar vidare med insikter om hur externa och interna faktorer samverkar i praktiken. Förslag till fortsatt forskning: Framtida forskning kan jämföra hållbarhetsrapportering bland små och medelstora företag i olika geografiska kontexter, både inom nationella gränser och internationellt. I och med införandet av CSRD på EU-nivå är det särskilt relevant att undersöka regionala skillnader i medvetenhet, drivkrafter och tillgång till resurser som påverkar rapporteringspraxis. Nyckelord: SME, hållbarhetsrapportering, CSR, CSRD och tillverkningsbranschen. Abstract Title: Inhibiting factors for sustainability reporting in Swedish SME:s - A qualitative study within the manufacturing industry. Level: Undergraduate thesis (Bachelor's degree) in the subject of Business Administration. Author: Nicole Alvarez och Kajsa Lundgren Supervisor: Veronika Larsson Date: 2025 - June Aim: This study explores voluntary sustainability reporting among seven small and medium-sized enterprises within the Swedish manufacturing industry. It addresses an identified research gap by examining how these companies approach sustainability reporting in the absence of mandatory regulation. Method: Using a qualitative research design and semi-structured interviews, the experiences of company representatives were thematically analyzed based on an interpretive tradition and an inductive analysis strategy. The sample consisted of non-listed SMEs, selected through a criterion-based, non-probability sampling method. A pilot study was also conducted to strengthen the study’s reliability. Results and conclusion: The analysis was guided by stakeholder theory, legitimacy theory, and resource dependence theory. The findings show that the lack of external pressure - especially from customers and investors - is a key reason for the absence of sustainability reporting. Companies tend to act reactively, adopting sustainability measures only when clear external demands arise. Internal barriers such as limited time, expertise, and financial resources also constrain reporting efforts Contribution of the thesis: The study highlights the need for tailored support from policymakers, industry organizations, and larger companies. Enabling increased sustainability reporting within the SME sector requires an understanding of their unique conditions. The study furthermore contributes insights into how external and internal factors interact in practice. Suggestions for future research: Future research could compare SME sustainability reporting across regions, nationally and internationally. With the CSRD’s implementation at the EU level, regional differences in awareness, drivers, and resource access warrant closer examination. Keywords: SME, Sustainability Reporting, CSR, CSRD and Manufacturing Industry.
XLV. Xosé Maria Alvarez Blazquez
No full textIl volume, dopo il Prologo a cura di X. Alonso Montero, presenta i primi cinquanta autori omaggiati dal 1963 al 2012 nel Dia das Letras Galegas. Ciascun capitolo offre un'introduzione biografica, una bibliografia ragionata (divisa in due sezioni: Opere e Studi e strumenti), un'antologia di testi in galego e in traduzione italiana. Seguono tre Appendici: la prima ospita alcune cartine relative alla Galizia nel Medioevo e ai giorni nostri, la seconda è inerente ai principali eventi storici, movimenti letterari ecc. dal Medioevo all'epoca contemporanea, la terza elenca i periodici menzionati nel corso del lavoro. Chiudono la silloge un Glossario, la Bibliografia generale e l'Indice degli autori. Il capitolo XLV è relativo a Xosé María Álvarez Blázquez (1915-1985)
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Acting Intentionally and Acting for a Reason
No full textThis paper explores the question whether whatever is done intentionally is done for a reason. Apart from helping us to think about those concepts, the question is interesting because it affords an opportunity to identify a number of misconceptions about reasons. In the paper I argue that there are things that are done intentionally but not done for a reason. I examine two different kinds of example: things done “because one wants to” and “purely expressive actions”.
Concerning the first, I argue that the tendency to think that things done because one wants to are things done for a reason derives from conflating the reason that explains why someone did something with their reason for doing it. While these sometimes coincide, they need not always do so. And although the fact that someone wanted to do something can contribute to explaining the person’s action, it is not normally that person’s reason for doing that thing.
Purely expressive actions also provide examples of things done intentionally but not for a reason. I argue that, although those actions are spontaneous, they are nonetheless intentional and that, since they are mere expressions of emotions, they are not done for reasons – although there are reasons why we do them
Julio Pimentel Alvarez, Marco Tulio Ciceron. Disputas Tusculanas, Libros I-II et II-V
No full textVan den Bruwaene Martin. Julio Pimentel Alvarez, Marco Tulio Ciceron. Disputas Tusculanas, Libros I-II et II-V. In: L'antiquité classique, Tome 51, 1982. p. 448
Banking in computable general equilibrium economies: technical appendices I and II
No full textFollowing are the technical appendixes for “Banking in Computable Equilibrium Economies” by Javier Díaz-Giménez, Edward C. Prescott, Terry Fitzgerald, and Fernando Alvarez, in Journal of Economic Dynamics and Control 16 (1992), 533–59. Technical Appendix I, by Fernando Alvarez, describes the procedures used to construct the balance sheets reported in Tables 1 and 2 in page 536 and 537 of the paper. Technical Appendix II, by Terry Fitzgerald, describes the computational procedures used in this paper.Flow of funds
Gold Nanostars: Synthesis, Optical and SERS Analytical Properties
No full textCover Profile.Invited for this month′s cover are the collaborating groups of Vincenzo Giannini, at the CSIC, Spain, and the Technology Innovation Institute, Abu Dhabi, Wolfgang J. Parak, at the Universitat Hamburg, Germany and Ramon A. Alvarez-Puebla at ICREA and the Universitat Rovira i Virgili, both in Spain. The cover picture shows the capability of the gold nanostars to optically detect and classify, through SERS, events in very complex samples as required, for example, in liquid biopsies where the tumoral circulating cells hide in the pool of normal cells More information can be found in the Review by V. Giannini, W. J. Parak, R. A. Alvarez-Puebla and co-workers.Peer reviewe
Motverkande faktorer för hållbarhetsrapportering i svenska SME : En kvalitativ studie inom tillverkningsbranschen
No full textSammanfattning Titel: Motverkande faktorer för hållbarhetsrapportering i svenska SME - En kvalitativ studie inom tillverkningsbranschen. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Nicole Alvarez och Kajsa Lundgren Handledare: Veronika Larsson Datum: 2025 - juni Syfte: Följande studie undersöker frivillig hållbarhetsrapportering bland sju stycken små och medelstora företag inom den svenska tillverkningsbranschen. Studien fyller ett identifierat forskningsgap genom att fokusera på hur företagen hanterar hållbarhetsrapportering i avsaknad av lagstadgade krav. Metod: Med en kvalitativ metodansats och semistrukturerade intervjuer har företagsrepresentanters erfarenheter tematiskt analyserats utifrån en tolkande tradition och induktiv analysstrategi. Urvalet bestod av onoterade små och medelstora företag och genomfördes genom ett kriteriebaserat icke-sannolikhetsurval. För att stärka studiens tillförlitlighet föregicks datainsamlingen av en pilotstudie. Resultat och slutsatser: Analysen har utgått från tre teoretiska perspektiv: intressentteorin, resursberoendeteorin och legitimitetsteorin. Resultaten indikerar att avsaknaden av hållbarhetsrapportering i stor utsträckning kan förklaras av bristande krav från externa aktörer. Företagens agerande präglas i huvudsak av en reaktiv hållning, där hållbarhetsåtgärder vidtas först när tydliga externa förväntningar uttrycks. Därtill identifieras interna hinder, såsom begränsade tidsmässiga, kompetensmässiga och finansiella resurser, vilka ytterligare försvårar implementeringen av hållbarhetsrapportering. Examensarbetets bidrag: Studien bidrar till en ökad förståelse för behovet av anpassade stödinsatser från lagstiftare, branschorganisationer och större företag. För att möjliggöra ökad hållbarhetsrapportering inom SME-sektorn krävs förståelse för särskilda förutsättningar. Studien bidrar vidare med insikter om hur externa och interna faktorer samverkar i praktiken. Förslag till fortsatt forskning: Framtida forskning kan jämföra hållbarhetsrapportering bland små och medelstora företag i olika geografiska kontexter, både inom nationella gränser och internationellt. I och med införandet av CSRD på EU-nivå är det särskilt relevant att undersöka regionala skillnader i medvetenhet, drivkrafter och tillgång till resurser som påverkar rapporteringspraxis. Nyckelord: SME, hållbarhetsrapportering, CSR, CSRD och tillverkningsbranschen. Abstract Title: Inhibiting factors for sustainability reporting in Swedish SME:s - A qualitative study within the manufacturing industry. Level: Undergraduate thesis (Bachelor's degree) in the subject of Business Administration. Author: Nicole Alvarez och Kajsa Lundgren Supervisor: Veronika Larsson Date: 2025 - June Aim: This study explores voluntary sustainability reporting among seven small and medium-sized enterprises within the Swedish manufacturing industry. It addresses an identified research gap by examining how these companies approach sustainability reporting in the absence of mandatory regulation. Method: Using a qualitative research design and semi-structured interviews, the experiences of company representatives were thematically analyzed based on an interpretive tradition and an inductive analysis strategy. The sample consisted of non-listed SMEs, selected through a criterion-based, non-probability sampling method. A pilot study was also conducted to strengthen the study’s reliability. Results and conclusion: The analysis was guided by stakeholder theory, legitimacy theory, and resource dependence theory. The findings show that the lack of external pressure - especially from customers and investors - is a key reason for the absence of sustainability reporting. Companies tend to act reactively, adopting sustainability measures only when clear external demands arise. Internal barriers such as limited time, expertise, and financial resources also constrain reporting efforts Contribution of the thesis: The study highlights the need for tailored support from policymakers, industry organizations, and larger companies. Enabling increased sustainability reporting within the SME sector requires an understanding of their unique conditions. The study furthermore contributes insights into how external and internal factors interact in practice. Suggestions for future research: Future research could compare SME sustainability reporting across regions, nationally and internationally. With the CSRD’s implementation at the EU level, regional differences in awareness, drivers, and resource access warrant closer examination. Keywords: SME, Sustainability Reporting, CSR, CSRD and Manufacturing Industry.
Noideattella Alvarez-Padilla, Ubick and Griswold 2012
No full text<i>Noideattella</i> Álvarez-Padilla, Ubick and Griswold, 2012 <p> TYPE SPECIES: <i>Noideattella amboa</i> Álvarez-Padilla et al., 2012.</p> <p> DIAGNOSIS: <i>Noideattella</i> species are similar to those of <i>Silhouettella, Pelicinus, Lionneta, Tolegnaro,</i> and <i>Farqua.</i> They differ from <i>Silhouettella</i> and <i>Tolegnaro</i> by the presence of stout spines on the lateral surfaces of tibia I and II and two pairs of spines on metatarsus II (figs. 47, 92, 93) and the absence of feathery scales on the pedicel area. They differ from <i>Lionneta</i> by the femora with lateral sides smooth and the embolus lamellae shorter, from <i>Pelecinus</i> by having shorter legs and embolar lamellae without a sail-shaped expansion, bordered proximally by a deep groove, and from <i>Farqua</i> by the absence of abdominal spots. In addition <i>Noideattella</i> species must have the following characters proposed in Álvarez-Padilla et al. (2012): abdomen covered completely by sclerotized scuta (figs. 25–27, 33–35); female internal genitalia with T-shaped anterior sclerite (figs. 32, 40, 63, 64, 73); embolus curved approximately 90° at half its length, and divided into two lamellae armed with several apophyses (figs. 22, 30, 79. 80).</p>Published as part of <i>Alvarez-Padilla, Fernando, Ubick, Darrell & Griswold, Charles E., 2015, Indian Ocean goblin spiders (Araneae, Oonopidae): four new species of pelicinoids from Madagascar, with a redescription of the type species Silhouettella curieusei Benoit, 1979, pp. 1-32 in American Museum Novitates 2015 (3835)</i> on page 15, DOI: 10.1206/3835.1, <a href="http://zenodo.org/record/5368140">http://zenodo.org/record/5368140</a>
Protecting Animals 36: Author Witi Ihimaera
No full textIn this very special episode of Knowing Animals I am joined by beloved New Zealand author Witi Ihimaera. Witi has written many books featuring nonhuman animals. He offers us a non-colonial lens through which to think about the human/nonhuman relationship
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