Search results for "Porting"
showing 10 items of 352 documents
Busyness of audit committee directors and quality of financial information in India
2016
The audit committees, as a part of the internal corporate governance mechanisms, play an important role to enhance the financial reporting quality. The busyness of audit committee members of a firm in boards and committees of other firms can affect its independent functioning, ceteris paribus. The current study examines, first, the association between multiple directorships of audit committee members and quality of financial reporting in India, second, whether endogenously determined busyness limits of busyness of the audit committee members provide better insights than those exogenously mandated by regulators. The study finds that endogenously determined busyness limits of sub-samples and …
Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change
2017
This study examines employee sensemaking processes in order to understand the role of sustainability reporting in organizational identity change. Through an analysis of 52 interviews with employees in two Finnish companies, we develop sensemaking frames for understanding the role of sustainability reporting in organizational identity change. The three sensemaking frames are individualistic, relational and decoupled. Each of these sensemaking frames differs in stakeholder orientation. They indicate that sensemaking influences the interpretation of how important sustainability reporting is for organizational identity change towards sustainability. The study shows how the individualistic and r…
Magnetic Resonance Imaging of Nonhepatocellular Malignancies in Chronic Liver Disease.
2021
Hepatocellular carcinoma (HCC) is the most common liver malignancy associated with chronic liver disease. Nonhepatocellular malignancies may also arise in the setting of chronic liver disease. The imaging diagnosis of non-HCC malignancies may be challenging. Non-HCC malignancies in patients with chronic liver disease most commonly include intrahepatic cholangiocarcinoma and combined hepatocellular-cholangiocarcinoma, and less commonly hepatic lymphomas and metastases. On MR imaging, non-HCC malignancies often demonstrate a targetoid appearance, manifesting as rim arterial phase hyperenhancement, peripheral washout, central delayed enhancement, and peripheral restricted diffusion. When apply…
Long-term follow-up and novel genotype-phenotype analysis of monozygotic twins with ATP1A3 mutation in Alternating Hemiplegia of Childhood-2
2020
Alternating Hemiplegia of Childhood (AHC) is a rare disorder characterized by frequent, transient attacks of hemiplegia involving either side of the body or both in association to several other disturbances including dystonic spells, abnormal ocular movements, autonomic manifestations, epileptic seizures and cognitive impairment. The clinical manifestations usually start before the age of 18 months. Two forms of the disorder known as AHC-1 (MIM#104290) and AHC-2 (MIM#614820) depends on mutations in ATP1A2 and ATP1A3 genes respectively, with over 75% of AHC caused by a mutation in the ATP1A3 gene. Herewith, we report serial clinical follow-up data of monozygotic (MZ) twin sisters, who presen…
L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theor…
2020
French Abstract: Avec la transposition en droit national de la directive 2014/95 /UE sur la divulgation d’informations non financieres par les grandes entreprises, la responsabilite sociale et environnementale a pris une nouvelle importance dans le recent debat comptable. Cet article s’eloigne notamment des developpements de ce sujet dans la Ragioneria italienne et dans la Comptabilite francaise venant proposer une approche generaliste du reporting d’entreprise englobant les deux types d’informations, financieres et non financieres. D’un point de vue historique, le theme de la responsabilite sociale et environnementale s’est progressivement developpe au XXe siecle, la recherche italienne et…
NATIONAL PHYSICS OLYMPIADS FROM THE POINT OF VIEW OF PARTICIPANTS AND PHYSICS TEACHERS
2021
The development of student's interests and skills is strategically important to foster their career choice in the field of science, technology and engineering, which is one of the goals of Latvia's National Development Plan for 2021-2027. Physics Olympiads can be used as one of the enrichment measures to supplement formal school teaching in raising student motivation and developing their skills and talents. We explore directions in which the existing system of Physics Olympiads can be improved, with the goals of reaching a wider audience of teachers and students and achieving further integration with the learning processes in schools. We have conducted a survey of physics teachers (NT=188),…
Sustainability reporting and public value: Evidence from port authorities
2023
Due to the growing importance of Port Authorities (PAs) in pursuing economic, social, and environmental goals, scholars and policymakers should understand how these PAs can contribute to creating public value. By adopting the strategic triangle framework of public value, we studied how Italian PAs create public value by investigating their non-financial disclosures. For this purpose, we performed a cluster analysis and a lexical correspondence analysis on the textual content of the sustainability reports of eight Italian PAs. The study results allowed us to understand how PAs preserve and disseminate public value, obtain legitimacy and support from stakeholders, and build operational capaci…
Economic analysis of different supporting policies for the production of electrical energy by solar photovoltaics in western European Union countries
2010
Abstract Within various renewable energy technologies, photovoltaics (PV) today attracts considerable attention due to its potential to contribute a major share of renewable energy in the future. However, PV market development is, undoubtedly, dependent on the political support of any given country. In this paper, after a brief analysis of national support policies in PV technology in western European Union (EU) countries, the authors perform an economic analysis of the main support mechanisms as implemented in the same countries, based on the calculation of the cash flow, the Net Present Value (NPV) and the Internal Rate of Return (IRR) indices. The analysis shows that in some situations s…
(Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize
2009
This study focuses on the (un)routinization of environmental performance measures (EPMs). It studies how new environmental measures were implemented within the new environmental management system (EMS) and how they became connected with the financial measures, like cost savings and profitability. By doing so, they were connected to the taken-for-granted profit orientation of the case company in order to overcome these values and to make them succeed in organization. Later on these new measures were also included in the new BSC. In conditions of the profit oriented taken-for-granted values, the BSC locked the rule status of the environmental measures, but it locked them at the operational le…
The Connectivity of Information for the Integrated Reporting
2013
The purpose of this chapter is to shed light on the guiding principle of connectivity of information which the Integrated Reporting Framework presents as a way of translating the integrated thinking into action. In doing so, the chapter moves from the analysis of the main reports that are a source of information for Integrated Reporting, defining them as “partial” reports because they represent only a part of the comprehensive value creation story. The ways in which these reports are aggregated and/or integrated during the process of construction of an Integrated Report have the potential to affect the level of connectivity of information. In addressing these issues, the chapter proposes th…