Search for dissertations about: "regulatory reporting"

Showing result 1 - 5 of 16 swedish dissertations containing the words regulatory reporting.

  2. 1. Does Voluntary Governance Work? : Insights from Specialty Coffee

    Author : Finlay Macgregor; LUCID - Lund University Centre of Excellence for Integration of Social and Natural Dimensions of Sustainability-lup-obsolete; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; regulatory governance; sustainability science; voluntary governance; certification; disclosure; sustainability reporting; coffee; Reglering och styrning; hållbarhetsvetenskap; frivillig reglering; certifiering; rapportering; kaffe;

    Abstract : Agricultural businesses contribute to sustainability problems, but they are also increasingly central to the effort to develop solutions. One way of moving toward sustainability is through regulatory governance. In this thesis, I analyze a tool of regulatory governance called voluntary market-based regulatory initiatives. READ MORE

  4. 2. Transparency within REACH? : Regulatory risk assessment of industrial chemicals

    Author : Ellen Ingre-Khans; Christina Rudén; Marlene Ågerstrand; Anna Beronius; Jeanne Duus Johansen; Stockholms universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; REACH; chemicals legislation; risk assessment; hazard assessment; transparency; Applied Environmental Science; tillämpad miljövetenskap;

    Abstract : Chemicals provide us with many benefits but can also have adverse effects on human health and the environment. Concerns that previous European legislations were not providing adequate protection from chemical risks resulted in a new chemicals legislation – REACH – in 2007. READ MORE

  5. 3. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

    Author : Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

    Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE

  6. 4. Chemicals in consumer products : Bridging the gap between academic research and chemicals regulation

    Author : Linda Molander; Christina Rudén; Magnus Breitholtz; Laura N. Vandenberg; Stockholms universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; consumer products; articles; chemicals; chemicals regulation; REACH; risk management; health risk assessment; non-standard toxicity studies; study evaluation; reporting guidance; endocrine disrupting compounds; bisphenol A; low dose effects; Applied Environmental Science; tillämpad miljövetenskap;

    Abstract : Exposure to chemicals emitting from consumer products, such as clothes, electronic devices, toys and kitchen-ware, has emerged as an issue of public health and environmental concern. The use of chemicals having endocrine disrupting properties in commercial products is receiving particular attention as low dose exposures of such chemicals have been associated with adverse effects in both human and wildlife populations. READ MORE

  7. 5. Accounting for Accountability : Theoretical and Empirical Explorations of a Multifaceted Concept

    Author : Jessica Janina Hornbach; Anna-Carin Nordvall; Frank G. H. Hartmann; Timur Uman; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountability; stress; reporting behavior; performance evaluation; rationalization; neurobiology; experimental research; Business Studies; Företagsekonomi;

    Abstract : This dissertation extends our understanding of accountability in the accounting literature, where discourses revolve around diverse manifestations of accountability. While accountability is often conceptualized as a management control tool, accountability also seems to operate through inter- and intra-personal mechanisms. READ MORE