Search results for "Repo"
showing 10 items of 2753 documents
Interlingual translation of the International Financial Reporting Standards as institutional work
2017
The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the lingui…
A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
2022
[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were…
Does work-family conflict mediate the relationship between work-family culture and self-reported distress? Evidence from five Finnish organizations
2005
This study examined whether perceived work–family conflict would function as a mediator in the link between work–family culture perceptions and self-reported distress. Data were obtained from employees (N=1,297) of five Finnish organizations representing both the public (local social and health care, school, and labour departments) and the private sectors (paper mill, IT company). The results showed that perceived work–family conflict functioned as a partial mediator between employees' perceptions of work–family culture and self-reported distress in two organizations (i.e. in the social and health care department and paper mill), whereas the relationship turned out to be direct in the other…
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 …
Measuring and reporting confiscated firms' (social) business value
2019
This study highlights the peculiar aspects of the business valuation process involving firms confiscated from the Mafia organisation, by pointing out some criteria to guide the selection of the appropriate valuation method. We identify some preliminary operational proposals for drawing up an effective valuation report taking social and ethical factors into account. Based on an empirical analysis carried out on a sample of Italian firm valuation reports publicly available, we find that the main business valuation choices are not explained in an in-depth manner and that there are many differences between the valuation reports and the prescriptive content proposed. Theoretical implications may…
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…
Employability and job insecurity: The role of personal resources on work-related stress
2021
This study is aimed to assess the effect of both employability and personal resources, in terms of pro-activity and self-efficacy, on the relationship between job insecurity and psycho-social distress. Using survey data from 211 participants, among employed, unemployed and workers in transition, we analyzed the incidence of employability, pro-activity and self-efficacy on psycho-social distress. Our results showed that the above-mentioned variables significantly differed by participants’ gender and age. The structural theoretical model proposed to assess the significance of the hypothesized paths exhibited good fit with the data. Thus, all our hypotheses were supported. Findings are in line…
Inmigración, movilidad y poblamiento urbano en un territorio de frontera: la Gobernación de Orihuela a fines del Medievo
1999
El presente artículo se ha realizado en el marco del proyecto de investigación concedido por la Dirección General de Enseñanzas Universitarias de la Generalidad Valenciana, al Departamento de Historia Medieval de la Universidad de Alicante (código del proyecto GV00-157-07).
Pregabalin in the treatment of inferior alveolar nerve paraesthesia following overfilling of endodontic sealer
2014
A case of orofacial pain and inferior alveolar nerve (IAN) paraesthesia after extrusion of endodontic sealer within the mandibular canal treated with prednisone and pregabalin is described. A 36-year-old woman underwent root canal treatment of the mandibular second right premolar tooth. Post-operative panoramic radiograph revealed the presence of radiopaque canal sealer in the mandibular canal. Damage to IAN consecutive to extrusion of endodontic sealer was diagnosed. Non-surgical management was decided, including: 1 mg/kg/day prednisone 2 times/day, once-daily regimen, and 150 mg/day pregabalin, two doses per day, monitoring the progress with periodic follow-up visits. Six weeks after the …
Chronic neuropathic facial pain after intense pulsed light hair removal. Clinical features and pharmacological management
2015
Intense Pulsed Light (IPL) photodepilation is usually performed as a hair removal method. The treatment is recommended to be indicated by a physician, depending on each patient and on its characteristics. However, the use of laser devices by medical laypersons is frequent and it can suppose a risk of damage for the patients. Most side effects associated to IPL photodepilation are transient, minimal and disappear without sequelae. However, permanent side effects can occur. Some of the complications are laser related but many of them are caused by an operator error or mismanagement. In this work, we report a clinical case of a patient that developed a chronic neuropathic facial pain following…