Search results for "EPOR"
showing 10 items of 2839 documents
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…
The Impact of Corporate Governance on Internet Financial Reporting in Concentrated Ownership Companies
2013
In the context of agency theory this study investigates the effect of corporate governance (CG) on Internet Fianncial Reporting disclosure (IFR) in concentrated ownership envitonment, such as Italy. We hypothesize that IFR may be explain in term of increasing trasparency in order to defen minority shareholder interest, so we predict, and find, a positive association between the extent of a firm's IFR and its CG and a negative assocaition between IFR and ownership structure. Abstract. This study investigates, upon agency theory, the effect of corporate governance (CG) on Internet Financial Reporting disclosure (IFR) in an ownership concentrated environment, such as Ita-ly. We hypothesize tha…
Financial Reporting for SMEs – Past and Perspectives
2013
Abstract Small and medium-sized enterprises (SMEs) have an important position in the world wide economy. The accounting information provided by them must have the same role. The paper aims to highlight having at basis the research of papers problems connected by IFRS for the SMS within the European plan and in Romania too and the efforts that must be made for the bettering of financial communication at this level.
Intellectual capital disclosure in sustainability reports
2013
The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of ap…
The associations among fundamental movement skills, self-reported physical activity and academic performance during junior high school in Finland.
2015
The purpose of this study was to analyse the longitudinal associations between (1) fundamental movement skills (FMSs) and academic performance, and (2) self-reported physical activity and academic performance through junior high school in Finland. The participants of the study were 325 Finnish students (162 girls and 163 boys), who were 13 years old at the beginning of the study at Grade 7. Students performed three FMS tests and responded to a self-reported physical activity questionnaire at Grades 7 and 8. Marks in Finnish language, mathematics and history from Grades 7, 8 and 9 were collected. Structural equation modelling with multigroup method demonstrated that in the boys' group, a cor…
Vertical preparation for fixed prosthesis rehabilitation in the anterior sector
2015
This clinical report describes a biologically oriented preparation technique (BOPT) for teeth and an implant for the esthetic rehabilitation of the maxillary anterior sector. The technique was designed to create an anatomic crown with a prosthetic emergence profile that simulated the shape of the natural tooth.
Efficient protocol for qubit initialization with a tunable environment
2017
We propose an efficient qubit initialization protocol based on a dissipative environment that can be dynamically adjusted. Here the qubit is coupled to a thermal bath through a tunable harmonic oscillator. On-demand initialization is achieved by sweeping the oscillator rapidly into resonance with the qubit. This resonant coupling with the engineered environment induces fast relaxation to the ground state of the system, and a consecutive rapid sweep back to off resonance guarantees weak excess dissipation during quantum computations. We solve the corresponding quantum dynamics using a Markovian master equation for the reduced density operator of the qubit-bath system. This allows us to optim…
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
Preventable fatal injury during rally race: a multidisciplinary approach
2020
Abstract Introduction The motor vehicle crash (MVC) constitutes an important challenge for forensic pathology in order to identify the manner and cause of death. Our study focuses on a fatal accident during a rally race corresponding to MVC sub-category. Materials and method Postmortem computed tomography (PMCT) was performed before the conventional autopsy. Autoptic and PMCT data were compared. Data collection allowed analyzing biomechanical dynamics of the incident and post-traumatic injuries through qualitative-statistics and solicitation quantitative indices. Results Photo and circumstantial evidence analysis showed a wrong installation of double shoulder belt system of head and neck su…
Clinical and radiological features of Forestier's disease presenting with dysphagia
2018
Background Diffuse idiopathic skeletal hyperostosis (DISH), also known as Forestier's disease, is a rheumatologic condition characterized by ossification of the spinal ligaments and tendons. Large anterior osteophytes are typically present in the lower cervical levels, while upper cervical ossification resulting in dysphagia is very rare. Methods Here, we presented a patient with Forestier's disease involving massive ossification of the anterior longitudinal ligament extending from C3 to C4 downward contributing to severe dysphagia. Results A 65-year-old male presented with cervical pain and dysphagia. The computed tomography of the cervical spine demonstrated massive anterior longitudinal …