419 research outputs found

    Är det lönsamt att investera i hållbarhet? : En kvantitativ studie som undersöker sambandet mellan ESG-betyg och finansiella prestationer på 160 bolag inom den europeiska finansbranschen

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    Titel: Är det lönsamt att investera i hållbarhet?   Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Haben Ablelom Gebremeskel   Handledare: Jan Svanberg   Datum: 2024 – Mars   Syfte: Företag i dagens samhälle befinner sig i en allt mer påträngande situation där de måste arbeta hållbart eller bedriva verksamhet på ett hållbart sätt, och detta har blivit centralt sedan flera år tillbaka. I och med att hållbarhet blir allt mer viktig och finansiella sektorn spelar en viktig roll för länders samhällsekonomier började forskningsvärlden undersöka sambandet mellan ESG-betyg och företagens finansiella prestationer. Mycket av den tidigare forskning har presenterat varierande och motstridiga resultat. Till följd av detta undersöker denna studie sambandet mellan finansiella sektorns finansiella prestationer och ESG-betyg. Studiens syfte är att undersöka samt analysera om det finns ett samband mellan företagets ESG-betyg och finansiell prestation inom den europeiska finanssektorn.   Metod: Studien använder sig av en kvantitativ metod som tillämpar en deduktiv ansats. Den sekundärdata som använts har hämtats ifrån Refinitiv Eikon. Studiens urval består av 160 finansbolag som verkar i 23 olika länder inom den europeiska kontinenten, dessa företag har analyserats under en tidsperiod på 3 år. Studiens data har analyserats med hjälp av bivariat-, univariat- och multivariat analys.   Resultat och slutsats: Resultatet visade inte på något signifikant samband mellan ESG-betyg och finansiella prestationer, men inte heller mellan S-betyget samt G-betyget och finansiella prestationer. Resultatet visade ett signifikant positivt samband mellan den enskilda dimensionen E-betyget och ROA. Utifrån legitimitet- och intressentteorins antaganden stärker företag som engagerar sig i just miljöfrågor sitt legitimitet och förtroende hos företagets intressenter och i samhället.   Examensarbetets bidrag: Denna studie bidrar med en uppdaterad analys angående sambandet mellan hållbarhetsrapportering och finanssektorns finansiella prestationer. Studiens resultat bidrar med nyttig information för finanssektorns samtliga intressenter. Utifrån studiens resultat kan det konstateras att investerare, intressenter och bolag som engagerar sig i just miljöfrågor får en tydlig förklaring då studie fann ett signifikant samband mellan miljöaspekten och företagets finansiella prestationer, resterande resultat visar att europeiska finanssektorn är fortsatt till intresse för forskningsvärld.   Förslag till framtida forskning: Ytterligare undersökningar bör göras gällande relationen mellan ESG-betyg och finanssektorns finansiella prestationer, ett förslag till framtida forskning är att inkludera ytterligare variabler som står i förhållande till studerade ämnet. Detta kan göras genom att använda sig av olika databaser som publicerar företagens ESG-betyg, på så sätt kan antalet av både beroende och oberoende variabler få en ökning vilket ökar studiens trovärdighet

    Är det lönsamt att investera i hållbarhet? : En kvantitativ studie som undersöker sambandet mellan ESG-betyg och finansiella prestationer på 160 bolag inom den europeiska finansbranschen

    No full text
    Titel: Är det lönsamt att investera i hållbarhet?   Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi   Författare: Haben Ablelom Gebremeskel   Handledare: Jan Svanberg   Datum: 2024 – Mars   Syfte: Företag i dagens samhälle befinner sig i en allt mer påträngande situation där de måste arbeta hållbart eller bedriva verksamhet på ett hållbart sätt, och detta har blivit centralt sedan flera år tillbaka. I och med att hållbarhet blir allt mer viktig och finansiella sektorn spelar en viktig roll för länders samhällsekonomier började forskningsvärlden undersöka sambandet mellan ESG-betyg och företagens finansiella prestationer. Mycket av den tidigare forskning har presenterat varierande och motstridiga resultat. Till följd av detta undersöker denna studie sambandet mellan finansiella sektorns finansiella prestationer och ESG-betyg. Studiens syfte är att undersöka samt analysera om det finns ett samband mellan företagets ESG-betyg och finansiell prestation inom den europeiska finanssektorn.   Metod: Studien använder sig av en kvantitativ metod som tillämpar en deduktiv ansats. Den sekundärdata som använts har hämtats ifrån Refinitiv Eikon. Studiens urval består av 160 finansbolag som verkar i 23 olika länder inom den europeiska kontinenten, dessa företag har analyserats under en tidsperiod på 3 år. Studiens data har analyserats med hjälp av bivariat-, univariat- och multivariat analys.   Resultat och slutsats: Resultatet visade inte på något signifikant samband mellan ESG-betyg och finansiella prestationer, men inte heller mellan S-betyget samt G-betyget och finansiella prestationer. Resultatet visade ett signifikant positivt samband mellan den enskilda dimensionen E-betyget och ROA. Utifrån legitimitet- och intressentteorins antaganden stärker företag som engagerar sig i just miljöfrågor sitt legitimitet och förtroende hos företagets intressenter och i samhället.   Examensarbetets bidrag: Denna studie bidrar med en uppdaterad analys angående sambandet mellan hållbarhetsrapportering och finanssektorns finansiella prestationer. Studiens resultat bidrar med nyttig information för finanssektorns samtliga intressenter. Utifrån studiens resultat kan det konstateras att investerare, intressenter och bolag som engagerar sig i just miljöfrågor får en tydlig förklaring då studie fann ett signifikant samband mellan miljöaspekten och företagets finansiella prestationer, resterande resultat visar att europeiska finanssektorn är fortsatt till intresse för forskningsvärld.   Förslag till framtida forskning: Ytterligare undersökningar bör göras gällande relationen mellan ESG-betyg och finanssektorns finansiella prestationer, ett förslag till framtida forskning är att inkludera ytterligare variabler som står i förhållande till studerade ämnet. Detta kan göras genom att använda sig av olika databaser som publicerar företagens ESG-betyg, på så sätt kan antalet av både beroende och oberoende variabler få en ökning vilket ökar studiens trovärdighet

    Molecular characterization and pathogenicity evaluation of enterovirus G isolated from diarrheic piglets

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    Published 13 October 2023Four enterovirus G (EV-G) strains were isolated from diarrheic piglets that were negative for common swine enteric viruses. The spherical enterovirus particles of roughly 30-nm diameter were observed under transmission electron microscopy by using plaque-purified enterovirus. The complete genome sequence analysis revealed that each of four enteroviruses contained a papain-like cysteine protease (PLCP) gene between the 2C and 3A junction regions of the viral genome. This insertion encoded a predicted protease similar to the PLCP of porcine torovirus. The phylogenetic analysis based on complete genome with and without PLCP gene revealed that the four isolated EV-G strains were grouped together with global enterovirus G1-PLCP strains, and more closely related to EV-G/PLCP strains previously detected in China, Japan, and Korea (90.3%–92.2% similarities based on nucleotides). The cell susceptibility test demonstrated that the isolated EV-G could infect and replicate in cell lines from various host species. Furthermore, pathogenicity evaluation showed that the isolated EV-Gs induced mild diarrhea, pyrexia, and reduced body weight in infected piglets. The epidemiological investigation revealed a high prevalence of EV-G in swine herds. Together, our findings demonstrate that the isolated EV-G is pathogenic in piglets and may be advantageous in providing more trustworthy data on the evolution and pathological properties of EV-G.Yassein M. Ibrahim, Wenli Zhang, Xinrong Wang, Gebremeskel Mamu Werid, Lizhi Fu, Haidong Yu, Yue Wan

    Implementation of Nursing Process and Its Associated Factor Among Nurses at Woldia Comprehensive Specialized Hospital, Northern Ethiopia: An Institution-Based Cross-Sectional Study

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    Gizachew Yilak, Addisu Getie, Awet Fitwi, Adam Wondmieneh, Teshome Gebremeskel School of Nursing, College of Health Sciences, Woldia University, Woldia, EthiopiaCorrespondence: Gizachew Yilak, Email [email protected]: Many countries have adopted the nursing process as a basic requirement for quality health care services, but there is a problem with its implementation in the clinical areas of many hospitals. Even though nurses accept the benefits of the nursing process, they do not use it practically. The implementation of the nursing process in Ethiopia is not well organized and developed. Many health care settings in Ethiopia demand the application of the nursing process in clinical practice.Methods: An institutional-based, descriptive cross-sectional study design was conducted at Woldia Comprehensive Specialized hospital. A simple random sampling technique was applied to select study subjects. The data were collected using self-administered questionnaires from August (01/0821 to September 01/09/2021. Binary logistic regressions were used. Then, P-value < 0.05 was considered statistically significant in this study.Results: This study reviled that 62.8% of nurses implemented the nursing process. Work experience greater than or equal to five years [AOR: 1.79; 95% CI (1.31– 4.84)], support from the administration of the organization to do the nursing process [AOR: 1.98; 95% CI (1.22– 3.01)], and knowledgeable nurses [AOR: 2.21; 95% CI (1.32– 4.97)] are significantly associated with the implementation of the nursing process.Conclusion: More than sixty present nurses implemented the nursing process. Work experience, organizational support to implement the nursing process, and knowledge were significant factors affecting the implementation of the nursing process.Keywords: nursing process, nurse, Woldia comprehensive specialized hospita

    Severe Plasmodium ovale malaria complicated by acute respiratory distress syndrome in a young Caucasian man

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    Abstract Background Although Plasmodium ovale is considered the cause of only mild malaria, a case of severe malaria due to P. ovale with acute respiratory distress syndrome is reported. Case presentation A 37-year old Caucasian man returning home from Angola was admitted for ovale malaria to the National Institute for Infectious Diseases Lazzaro Spallanzani in Rome, Italy. Two days after initiation of oral chloroquine treatment, an acute respiratory distress syndrome was diagnosed through chest X-ray and chest CT scan with intravenous contrast. Intravenous artesunate and oral doxycycline were started and he made a full recovery. Conclusion Ovale malaria is usually considered a tropical infectious disease associated with low morbidity and mortality. However, severe disease and death have occasionally been reported. In this case clinical failure of oral chloroquine treatment with clinical progression towards acute respiratory distress syndrome is described

    Estimation of groundwater recharge and potentials under changing climate in Werii Watershed, Tekeze River Basin

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    This study was conducted in Werii watershed (1797 km2) of Tekeze river basin, through integrative use of hydrological and climate models with the objective of estimating the impact of climate change on groundwater recharge and groundwater potentials. Statistical downscaling model (SDSM) was used to downscale precipitation and temperature outputs from REMO (REgional climate MOdel) which in turn was used as input to the WetSpa model to simulate future water balance changes based on A1B and B1 SRES emission scenarios. Abyiadi, Adwa, Hawzen and Adigrat meteorological stations was selected based on proximity to the watershed and data availability. Under A1B scenario, precipitation is likely to increase in each station by 11%, 34%, 31% and 20% at Abyiadi, Adwa, Hawzen and Adigrat stations respectively by 2050. Precipitation will also increase under B1 scenario with consistent rate as that of A1B. Change in maximum temperature is investigated higher at Hawzen for A1B (0.16°c) and B1 (0.2°c) and smaller at Adigart (0.05°c for A1B and 0.02°c for B1). Maximum temperature is expected to be in the range of -0.01°c to 0.2°c. Similarly, minimum temperature will change increasingly and positively with maximum change observed at Hawzen station for A1B (0.34°c) and B1 (0.29°c) and smaller change at Adigrat (0.07°c for A1B and 0.09°c for B1). Future likely climate change projections in precipitation and temperature is positive and will show increasing trend in the period from 2015 to 2050. A fully distributed hydrological model, WetSpa is used to simulate the reference period and future (2015-2050) water balances. At the watershed level, precipitation, recharge and actual evapotranspiration will show 13%, 2-5% and 15-18% increment respectively for both scenarios. Moreover, the baseflow will also increase by 14% and 8% for A1B and B1 scenarios respectively. The surface runoff will show decrement within the range of 22-24%. A spatially distributed water balance model, WetSpass, was also used to estimate long term average seasonal groundwater recharge. The average annual long term groundwater recharge is estimated as 30.06 mm of which 19.51 mm occurs during wet and 9.55 mm occurs during dry seasons. About 77% of the annual rainfall is received in the rainy season, however, only 65% of the total recharge occurs in the rainy season. The annual average precipitation (717 mm) is distributed as 90.7% (650.16 mm) evapotranspiration, 6% (44.06mm) runoff, and 4.2% (30.06mm) recharge. WetSpa and WetSpass were compared and their simulations were found consistent. Increased exploitation of these groundwater resources which is equivalent to the water resources increment is recommended. However, optimal allocation of the groundwater resources is useful to sustain the water resources in the watershed

    Assessment and Evaluation of the Major Ruminant Feed Resources in Bedele Woreda, Oromia, Ethiopia

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    The study was conducted to assess the available feed resource in Bedele district and evaluate the nutritional quality of the major ruminant feeds.  Semi-structured and pre-tested questionnaire was used in data collection on the available feed resource. . Representative samples of feed resources commonly used in ruminant animal feeding in the study area during the months of December- February were collected monthly and subjected to laboratory chemical analysis.  All the data collected were analysed using Statistical Package for Social Sciences (SPSS) (version 20).The results obtained indicated that natural pasture and crop residue were the major basal diets in the study area, during the study period. The highest crude protein of 13.44% was recorded from brewery by product and the lowest (1.17%) from maize stover. The highest fibre contents of 78.2 and 80.03% were recorded from teff straw and maize stover respectively. The total livestock population and annual feed dry matter yield of the study area was estimated to be about 715.01 TUL and 1198.41 tons respectively. The annual total crude protein yield of the study area was estimated at 0.55 tons. At an estimated annual dry matter and crude protein requirement of 1630.23 and 17.87 tons, there is negative dry matter (481.81 tons) and Crude protein (17.32 tons) balance in the study area. The annual metabolisable energy yield of the study area was estimated to be about 0.53% of the annual requirement indicating that strategic supplementation with protein and energy concentrate during the study area is appealing. Keywords: Ruminant, Feed Resources, Nutritional Quality, Bedele Wereda. DOI: 10.7176/JBAH/10-7-04 Publication date: April 30th 202

    Assessment of Malnutrition Using Biochemical Markers among Female Breast Cancer Patients Attending Tikur Anbessa Specialized Hospital, Ethiopia

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    Introduction: Breast cancer is the most common cancer worldwide. Malnutrition occurs frequently in cancer patients. Malnourished cancer patient responds poorly to therapeutic interventions, such as chemotherapy, radiotherapy and surgery with increased morbidity and mortality. Objective: The aim of the present study was to evaluate malnutrition in breast cancer patients through biochemical markers at Tikur Anbessa Specialized Hospital, Ethiopia. Materials and methods: Hospital based cross-sectional study was conducted in 50 breast cancer patients and 50 healthy individuals from January to April 2017 at Tikur Anbessa Specialized Hospital, Ethiopia. The required amount of blood was withdrawn from both group by well trained nurses in the hospital and serum stored at -800c refrigerator until analysis. Data were collected on socio demographic factors, biochemical, anthropometric and hematological parameter. Result: The mean age of the study and control group was 43.06 year. Comparison of mean between study and control group shows 3.89 ± 0.04 g/dl and 4.34 ± 0.17g/dl for albumin, 3.92 ± 0.08 g/dl and 3.35 ± 0.04 g/dl for globulin, 1.73 x 103 ± 0.29 cells / mm3 and 2.35 x 103 ± 1.12 cells /mm 3 for total lymphocyte count, 0.72 ± 0.03 mg/l and 0.96 ± 0.03 mg/l for creatinine, 25.19 ± 1.22 mg/l and 21.62 ± 1.01 mg/l for urea for study and control group respectively. All the above mean values show statistically significant difference between study and control groups with p value < 0.05. There were no statistically significant difference mean value levels of total protein and body mass index in our study. Prevalence of malnutrition assessed through albumin was 32%, TLC 46% and BMI 36%. Pearson correlation analysis revealed positive correlation between globulin and total protein level (r = 0.84, P < 0 .0001) and negative correlation between albumin and globulin level (r = -0.48, p < 0.0001) in the breast cancer patients. Albumin positively correlated with TLC (r = 0.51, p= 0.03) in the breast cancer patients. Conclusion: The present study revealed serum albumin, globulin, creatinine, urea level were reliable biochemical markers combined with TLC for assessment of malnutrition in breast cancer patients
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