Search results for "annual report"
showing 10 items of 14 documents
L’annuaire des centres de ressources biologiques français
2011
Cette norme sera etendue aux CRB gerant des collections d’echantillons biologiques d’origines animale et vegetale en 2011. Cette evolution a ete rendue necessaire, tout en etant facilitee, par la mise en place de reseaux d’excellence de CRB/biobanques aux niveaux national (reseau des biobanques [6]), europeen (BBMRI [7], EMbaRC [8], EMBRC [9])1 et international (P3G [10]). C’est dans ce contexte que le projet « Infrastructure informatique interoperable pour les CRB » (I3-CRB [11]) a ete finance lors de l’appel a projet 2008 du Groupement d’interet scientifique « infrastructures en biologie sante et agronomie » (GIS IBiSA) et du CCRB. La communaute nationale des CRB a emis le souhait de disp…
The identification of social economy companies in Spain. Legal problems
2018
La Ley de Economía Social 5/2001 nace con el objetivo de configurar un marco jurídico que de visibilidad a la economía social y le otorgue mayor seguridad jurídica; y con esta finalidad define la economía social y establece los requisitos que deben cumplir las entidades denominadas de economía social. Esos requisitos hacen referencia a la condición de entidad privada, al desarrollo de una actividad económica con criterios empresariales y al cumplimiento de ciertos fines y principios. Las entidades de la economía social deben perseguir el interés general, de forma directa o en conjunción con los intereses de sus miembros usuarios, y deben actuar conforme con ciertos principios que pueden cal…
Changes in determinants of the interest margin in today’s economy
2019
This study examined the interest margin following the significant drop in its contribution to credit institutions’ total income. Balance sheet variables, income statement and annual report variables, and external variables were studied separately. Variables that had not previously been studied in the literature were considered, and determinants that had already been studied were revisited after the reduction in the interest margin. The diversification of investment in associated companies and investment in fixed and variable income are causes of this decrease in the interest margin. Higher fees and commissions offset this decrease. Greater size and market power have reduced the interest mar…
Individual and Collaborative Semiotic Work in Document Design
2017
This article examines the concepts of agency, transformation and transduction in the context of document design. These concepts have been previously used to describe communicative actions and sign-making among individuals: whereas agency focuses on the individual’s capabilities as a sign-maker, transformation and transduction describe how individuals transform meanings within one mode of communication or from one mode to another. Organizational communication, however, is rarely an individual effort, particularly in corporate settings: producing multimodal documents that communicate on behalf of entire organizations, such as annual reports, constitutes a collaborative effort involving a vari…
Editors’ corner: Anales de Pediatria annual report
2016
(2%), 29 AEP articles (4%), 101 images in paediatrics (15%) and 62 brief reports (9%). This last type of manuscript has been discontinued with the introduction of the new editorial standards and has been replaced by the scientific letters section. The number of manuscripts evaluated in the first four months of 2015 was similar to that for the same period from the previous year. There was an increase in the number of original articles submitted from 34.7% to 42.3%. Invited Editorials written by nationally and internationally recognised experts have increased, whilst letters to the editor have decreased. The rejection rate for 2014 as a whole was 56%, and in the first months of 2015 it rose t…
Does the Pension System’s Income Statement Really Matter? A Proposal for An NDC Scheme with Disability and Minimum Pension Benefits
2019
This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS, 2019), we extend the “Swedish” actuarial balance developed by Perez-Salamero et al. (2017) by adding an income statement which fully explains the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and changes in present value are reported in each period as income or expenses and are included on the income statement.…
Augstskolu gada pārskatu diahroniskā analīze
2022
Komunikācija ir jebkuras organizācijas nozīmīga daļa, tai skaitā arī augstskolu. Valodas pielietojuma analīzes augstskolu diskursos līdz šim veiktas tikai mājaslapām un brošūrām; gadu pārskati nav pētīti. Bakalaura darba mērķis ir analizēt LU Attīstības stratēģijā (2015. – 2020.) norādīto septiņu vērtību atspoguļojumu 2018., 2019. un 2020. gada pārskatā. Darba teorētiskajā daļā tiek izmantota integrējošā literatūras pārskatu metode un empīriskajā daļā tiek apspriesta pētījumā veiktā satura analīze. Analīzes rezultāti norāda, ka visos trīs pārskatos cilvēku un sadarbības vērtības ir ar lielāko leksisko vienību skaitu, no kā tiek secināts, ka tās ir visvairāk uzsvērtās.
Integrated reporting: a new approach or a change of label?
2014
The aim of this paper is to provide insights into the early stage development of integrated reporting (IR). In particular, its purpose is to investigate whether it might represent a real new mode of corporate reporting or just a way to strengthen other financial and sustainability reports. The paper argues that connectivity of information is crucial to this distinction. Based on previous studies on corporate disclosure and on new research perspectives on IR, this paper shows the preliminary findings of a content analysis of the reports of a selected sample of companies. The first results that should be further researched highlight that more efforts need to be taken to shift IR from the trad…
Le relazioni annuali delle autorità amministrative indipendenti
2022
Nella notizia si dà conto delle relazioni annuali delle autorità amministrative indipendenti italiane It is a note about the annual reports of Italian Authorities
The Valencia Port Authority (VPA): environmental information in the annual report
2012
In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic impact. In this context, it is important to know how it disclosure environmental information in the annual reports. The case of study shows the disclosure information characteristics of Valencia Port Authority (VPA) and the relationships with the environment. The results concluded that VPA has adapted its information not only the standards but as a mean of legitimation.