Search results for "Porting"
showing 10 items of 352 documents
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.
Efficient and portable acceleration of quantum chemical many-body methods in mixed floating point precision using OpenACC compiler directives
2016
It is demonstrated how the non-proprietary OpenACC standard of compiler directives may be used to compactly and efficiently accelerate the rate-determining steps of two of the most routinely applied many-body methods of electronic structure theory, namely the second-order M{\o}ller-Plesset (MP2) model in its resolution-of-the-identity (RI) approximated form and the (T) triples correction to the coupled cluster singles and doubles model (CCSD(T)). By means of compute directives as well as the use of optimized device math libraries, the operations involved in the energy kernels have been ported to graphics processing unit (GPU) accelerators, and the associated data transfers correspondingly o…
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…
Framing of Corporate Social Responsibility by Agribusiness in the USA and Europe : A study of whether the Corporate Social Responsibility disclosure …
2016
Master thesis Business Administration BE501 - University of Agder 2016 This thesis examines whether the CSR reports by agricultural biotechnology and agrochemical companies in the USA and Europe align to the stakeholders’ (NGOs and the external constituents) expectations. The focus is on issues of key importance to these firms and the stakeholders, including GMOs, chemicals, and the corporate control over seeds. Framing creates expectations, as framing theory indicates framing is to focus on some of the many facets through which an issue can be seen, and highlight them using salient words and phrases to render them significant. The analysis revealed that 16 companies prepare CSR reports: 8 …
German Marathon Runners' Opinions on and Willingness to Pay for Environmental Sustainability
2021
Research on sustainability and/in sport and, specifically, on the ecological aspects of participatory sporting events is still very scarce despite the recognition these topics have received by actors like, for instance, the European Commission and the United Nations. Against this backdrop, this paper sheds light on a field that is virtually uncharted in academic research, which is the environmental attitudes and willingness to pay for environmental sustainability of participants in participatory sporting events in Europe. In collaboration with the organizer of the Frankfurt Marathon, a study was conducted with a specific focus on German (speaking) marathon runners. In total 1764 data sets w…
Financial institutions’ risk profile and contribution to the sustainable development goals
2021
This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorpo…
Estudo sobre o Global Report Initiative de empresas de energia elétrica dos Estados Unidos, do Brasil e da Espanha no período de 1999 a 2010
2013
Para atender às demandas sociais e organizacionais, vários instrumentos têm surgido para auxiliar o processo de geração de informações ambientais, entre eles o Global Reporting Initiative (GRI). Desde 1999, o GRI vem auxiliando as empresas a medirem e comunicarem seu desempenho econômico, ambiental e social. Sua consolidação ao longo da década de 2000 tornou-o um instrumento de grande aceitação pelas organizações e pela sociedade e, como consequência, tornou-se foco de estudos científicos sobre sustentabilidade (econômica, social e ambiental) nas organizações. Neste contexto, emerge a pergunta da atual pesquisa: Qual o perfil das empresas do setor elétrico listadas no GRI? Para responder a …
Electrochemical Synthesis of 5-Aryl-phenanthridin-6-one by Dehydrogenative N,C Bond Formation.
2018
Currently, the general synthesis of 5-aryl-phenanthridin-6-ones relies on the involvement of metal catalysis. Despite the urgent demand for green alternatives, avoiding synthetic routes that require transition metals for key roles is still challenging. Electrochemical efforts employing a constant potential protocol in divided cells revealed a possible alternative to the catalytic approach. A constant current protocol, undivided cells, and a remarkably low supporting electrolyte concentration enable a novel access to N-aryl-phenanthridin-6-ones by anodic N,C bond formation using directly generated amidyl radicals. Easy accessible starting materials, a broad scope of applicable functional gro…
Electrochemical synthesis of carbazoles by dehydrogenative coupling reaction
2020
Abstract A constant current protocol, employing undivided cells, a remarkably low supporting electrolyte concentration, inexpensive electrode materials, and a straightforward precursor synthesis enabling a novel access to N‐protected carbazoles by anodic N,C bond formation using directly generated amidyl radicals is reported. Scalability of the reaction is demonstrated and an easy deblocking of the benzoyl protecting group is presented.