Search results for "DISCLOSURE"
showing 10 items of 111 documents
La disclosure ambientale in Europa: evidenze dalle aziende quotate dell’Indice Euro Stoxx50
2023
The present study aims to detect the main internal and external determinants that influence corporate environmental disclosure practices. The empirical methodology consists of the development and use of an environmental disclosure dictionary specifically designed to examine corporate annual reports, in a fixed effect panel data econometric model, and in a difference-in-differences analysis. The sample analyzed includes those firms belonging to the Euro Stoxx 50 index, whose annual reports have been examined over the 2010 – 2019 time period. The main results show the existence of a non-linear relationship between firm size and environmental disclosure, whilst other firm-specific variables do…
LA DIR. 2020/1828/UE SULLE AZIONI RAPPRESENTATIVE E IL “SISTEMA DELLE PROVE”. LA PROMOZIONE DELL’INTERESSE PUBBLICO ATTRAVERSO LA TUTELA DEGLI INTERE…
2022
The EU Directive 2020/1828 is the arrival point of a troubled harmo-nization process on collective techniques for consumers’ protection, no longer limited to injunctive measures but also extended to redress ones. The essay focuses on the two provisions dedicated, respec-tively, to the binding effects of jurisdictional/ administrative decisions as well as to the exhibition orders. The Author stresses how, through those legislative measures and despite the uncertainties still related to the ongoing implementation process, a European Regulatory Pri-vate Law enforcement is being shaped more and more oriented to the consistency between its “private” and “public”dimension.
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
Seksuaalinen hyväksikäyttö lapsen kertomana : systemaattinen kirjallisuuskatsaus kansainvälisestä tutkimuksesta
2016
Tutkielman tehtävänä on tarkastella millaisena lasten seksuaalisesta hyväksikäytöstä kertominen näyttäytyy kansainvälisissä tutkimuksissa. Tutkielmassa kuvataan miten hyväksikäytöstä kertomista on tutkittu kansainvälisesti sekä sitä kenelle lapset hyväksikäytöstä kertovat ja mitkä tekijät liittyvät kertomiseen tai kertomatta jättämiseen. Tutkimusaineistona on käytetty seksuaalisesta hyväksikäytöstä kertomista käsitteleviä kansainvälisiä tutkimuksia. Aineisto kerättiin elektronisista tietokannoista systemaattisen kirjallisuuskatsauksen menetelmällä. Aineisto koostuu 22 tutkimuksesta, joista suurin osa on yhdysvaltalaisia tutkimuksia. Aineiston analyysimenetelmänä käytetään sisällönanalyysia.…
Tyttöjen ja poikien väliset erot seksuaalisesta hyväksikäytöstä kertomisessa
2020
Tytöt ja pojat eroavat toisistaan siinä, kuinka he kertovat kokemastaan seksuaalisesta hyväksikäytöstä. Kokemukset jäävät usein myös kokonaan aikuisille kertomatta. Hyväksikäytön kokemusten tunnistaminen, asian puheeksi ottaminen ja siihen puuttuminen on edellytys myös laajemmalle toimintakulttuurin kehittämiselle sekä asenteellisille ja rakenteellisille muutoksille. This article addresses the frequency of child sexual abuse and its disclosure from the perspective of girls and boys between ages 11 and 17 years. It is based on data from two population-based studies in the Child Victim Surveys 2008 (N = 13,459) and 2013 (N = 11,364), with sexual abuse examined from the perspectives of disclos…
Seksuālā paškoncepta, piesaistes stila un seksuālās sevis atklāšanas saistība sievietēm pieaugušā vecumā
2019
Piesaiste kā iekšējais darbības modelis, seksuālais paškoncepts kā kognitīvo shēmu modelis un seksuālā sevis atklāšana kā komunikatīvs resurss tiek analizēti korelāciju modelī. Par pētījuma mērķi tika izvirzīts noteikt saistību starp seksuālo paškonceptu, piesaistes stilu, seksuālo sevis atklāšanu un apmierinātību ar seksuālo dzīvi sievietēm pieaugušo vecumā. Sievietes pieaugušā vecumā (N=70) sniedza atbildes uz aptaujas jautājumiem tiešsaistē. Tika izmantotas 4 aptaujas: Attiecību aptauja, Romantisko attiecību aptauja, Multidimensionālā seksuālā paškoncepta aptauja un Seksuālās sevis atklāšanas aptauja. Netika konstatēta statistiski nozīmīga korelācija starp piesaistes dimensijām un seksuā…
Who Can See My Stuff? : Online Self-Disclosure and Gender Differences on Facebook
2018
This study investigates the gendered privacy practices and concerns on Facebook, by leaning on the idea of privacy management as a form of digital labour. We analyse if young Facebook users are more concerned about the privacy against other users than against Facebook as a company or against third-party partners. We also analyse if privacy concerns and visibility rules are differentiated by gender. Using a structured online survey, we collected responses from a sample of 813 Italian university students (aged 18-34). Our results show that the respondents have just slightly more privacy concerns against other users than against Facebook, and much less against third-party partners. Unlike a ma…
Información y Transparencia Pública: instrumentos de control para la toma de decisiones en la gestión de las universidades federales brasileñas
2016
Esta tesis doctoral está centrada en el e-government (gobierno electrónico) especialmente en lo que respecta a cuestiones relacionadas con la transparencia pública y divulgación de información contable en internet en las universidades públicas brasileñas. Para llevar a cabo este trabajo, se han elaborado tres artículos científicos relacionados entre ellos, lo que ha permitido avanzar en la investigación de cada trabajo, aprovechando los hallazgos de cada uno de ellos para llegar al resultado final. Los trabajos que integran esta tesis doctoral analizan qué información divulgan las universidades públicas en internet, qué factores determinan el grado de divulgación revelado, y cómo los gestor…
Zabieg medycyny estetycznej w przypadku małoletniego dziecka bez zgody sądu rodzinnego a odpowiedzialność prawnokarna
2017
This article refers to criminal liability for performing aesthetic medicine treatment in a form of plastic surgery without patient’s consent, substitute consent (including collective) or substitute consent of Family Court. Article presents the current state of law in this respect and the correlation between applicable regulations of various branches of law and lex generalis regulations that deal with this issue, i.e. aesthetic medicine treatment.The author evaluates and describes the legal issues related with aesthetic medicine, including the patient’s consent, extended disclosure obligation as well as the ground for statutory liability for committing a prohibited act that is described and …
To Show, But Not to Disclose. The Willingness of Polish Political Parties to Disclose Information On their Structures
2018
Abstract Constituting the key element of a democratic system, political parties are among entities obliged by the Polish legislator to comply with the principle of disclosure by providing public information. The main objective of this paper is to determine the level of Polish political parties’ disclosure, understood here as their willingness to disclose information on their own structures. It seems that the practice of disclosing such basic organizational data may constitute a specific measure of Polish political parties’ respect for the idea of disclosure. The subject matter of the conducted research was particular parties’ sites in the Public Information Bulletin as well as their officia…