Search results for "Reporting"
showing 10 items of 213 documents
An International, Multicenter Retrospective Observational Study to Assess Technical Success and Clinical Outcomes of Patients Treated with an Endovas…
2022
Introduction: Type III endoleaks post-endovascular aortic aneurysm repair (EVAR) warrant treatment because they increase pressure within the aneurysm sac leading to increased rupture risk. The treatment may be difficult with regular endovascular devices. Endovascular aneurysm sealing (EVAS) might provide a treatment option for type III endoleaks, especially if located near the flow divider. This study aims to analyze clinical outcomes of EVAS for type III endoleaks after EVAR. Methods: This is an international, retrospective, observational cohort study including data from 8 European institutions. Results: A total of 20 patients were identified of which 80% had a type IIIb endoleak and the r…
An empirical investigation into market risk disclosure: is there room to improve for Italian banks?
2020
PurposeThis paper aims to examine the market risk disclosure practices of large Italian banks. The contribution provides insights on the way banks should provide information about market risk. The problem related to the asymmetric information between banks from one side, and investors and stakeholders on the other, represents a crucial issue that requires further considerations by scholars and regulators.Design/methodology/approachThis contribution adopts a mixed methodological approach to analyse both qualitative and quantitative profiles of market risk disclosure in banking. This paper analyses the most important documents Italian banks are required to prepare for risk disclosure purposes…
Under-reporting bicycle accidents to police in the COST TU1101 international survey: Cross-country comparisons and associated factors
2018
Police crash reports are often the main source for official data in many countries. However, with the exception of fatal crashes, crashes are often underreported in a biased manner. Consequently, the countermeasures adopted according to them may be inefficient. In the case of bicycle crashes, this bias is most acute and it probably varies across countries, with some of them being more prone to reporting accidents to police than others. Assessing if this bias occurs and the size of it can be of great importance for evaluating the risks associated with bicycling.This study utilized data collected in the COST TU1101 action "Towards safer bicycling through optimization of bicycle helmets and us…
Education for Sustainable Development: A University Perspective
2021
Universities have a number of functions in developing Education for Sustainable Development (ESD): conducting study/teaching process themselves, participation in the development of study materials for other fields of studies, involvement in the development of study methods, as well as a responsibility for Sustainable Development Science. An equally important role of universities in the ESD process is the “training of trainers”—preparation of new teachers, who are aware of the need to promote the sustainable development process, are equipped with a systemic understanding of processes in the society and natural world, and know the local culture and traditions. The Aichi-Nagoya Declaration on …
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
2019
This is the pre-peer reviewed version of the following article: Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook, which has been published in final form at: https://doi.org/10.1002/bse.2275. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence of liberal countries, developed market economies, and board 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…
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.
Data quality of 5 years of central norovirus outbreak reporting in the European Network for food-borne viruses
2008
ABSTRACT Background The food-borne viruses in Europe (FBVE) network database was established in 1999 to monitor trends in outbreaks of gastroenteritisdue to noroviruses (NoVs), to identify major transmission routes of NoV infections within and between participating countries and to detectdiffuse international food-borne outbreaks.Methods We reviewed the total of 9430 NoVoutbreak reports from 13 countries with date of onset between 1 January 2002 and 1 January2007 for representativeness, completeness and timeliness against these objectives.Results Rates of reporting ranged from a yearly average of 1.8 in 2003 to 11.6 in 2006. Completeness of reporting of an agreed minimumdataset improved ove…
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…
Risk management in the banking industry
2016
El negocio bancario está altamente regulado porque las instituciones financieras captan ahorro público y tienen riesgos específicos y complejidades que hacen que sus estados financieros sean opacos y difíciles de analizar por el público en general (Petrella y Resti, 2013; Morgan, 2001). Para entender y monitorear los riesgos específicos en las empresas del sector financiero, el regulador estadounidense diseñó el sistema de evaluación CAMELS, que es comúnmente utilizado por los reguladores de todo el mundo para evaluar la solidez de las instituciones financieras y para evaluar el nivel de riesgo de los bancos (Office of the Comptroller of the Currency, 2013). Los riesgos que este enfoque eva…