Search results for "Reporting"
showing 10 items of 213 documents
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.
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 …
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 …
Dydrogesterone use during pregnancy: Overview of birth defects reported since 1977
2009
Between 1977 and 2005, 28 cases of potential links between maternal dydrogesterone use during pregnancy and congenital birth defects were reported. The types of defects were very diverse, with no evidence of a pattern of abnormalities. The data do not provide evidence for congenital malformations associated with dydrogesterone use.
Prevalence and 30-Day Mortality in Hospitalized Patients With Covid-19 and Prior Lung Diseases.
2021
Patients with pre-existing respiratory diseases in the setting of COVID-19 may have a greater risk of severe complications and even death.A retrospective, multicenter, cohort study with 5847 COVID-19 patients admitted to hospitals. Patients were separated in two groups, with/without previous lung disease. Evaluation of factors associated with survival and secondary composite end-point such as ICU admission and respiratory support, were explored.1,271 patients (22%) had a previous lung disease, mostly COPD. All-cause mortality occurred in 376 patients with lung disease (29.5%) and in 819 patients without (17.9%) (Previous lung disease is a risk factor for mortality in patients with COVID-19.…
MASked-unconTrolled hypERtension management based on office BP or on ambulatory blood pressure measurement (MASTER) Study: a randomised controlled tr…
2018
Introduction Masked uncontrolled hypertension (MUCH) carries an increased risk of cardiovascular (CV) complications and can be identified through combined use of office (O) and ambulatory (A) blood pressure (BP) monitoring (M) in treated patients. However, it is still debated whether the information carried by ABPM should be considered for MUCH management. Aim of the MASked-unconTrolled hypERtension management based on OBP or on ambulatory blood pressure measurement (MASTER) Study is to assess the impact on outcome of MUCH management based on OBPM or ABPM. Methods and analysis MASTER is a 4-year prospective, randomised, open-label, blinded-endpoint investigation. A total of 1240 treated hyp…
Reporting heterogeneity in health: an extended latent class approach
2012
This article explores how individual socio-economic characteristics affect unobserved heterogeneity in self-reporting behaviour and health production using a multivariate finite mixture model. Results show a positive relationship between objective and subjective observable health indicators and true health and support the existence of self-reporting bias related to socio-economic characteristics and individual life styles.
Adverse reactions to human papillomavirus vaccine in the Valencian Community (2007-2011)
2014
Resumen: Introducción: En 2009, 2 casos de convulsiones en adolescentes tras la administración de la vacuna tetravalente frente al virus del papiloma humano (VPH) generaron impacto mediático y afectaron negativamente la confianza del público en esta vacuna.Nuestros objetivos fueron describir las sospechas de reacciones adversas (SRA) notificadas al Centro Autonómico de Farmacovigilancia de la Comunidad Valenciana (CAFCV) tras la administración de la vacuna frente al VPH y comparar la tasa de notificación de síncope y convulsiones de esta vacuna con la de otras vacunas administradas en adolescentes. Material y métodos: Estudio descriptivo de las notificaciones de SRA relacionadas con esta va…