Search results for "older"

La contabilidad de las cooperativas al día

2003

The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.

LOS GRUPOS DE INTERÉS EN LAS ENTIDADES DE CRÉDITO ESPAÑOLAS / STAKEHOLDERS IN SPANISH CREDIT INSTITUTIONS

2012

Se plantean los orígenes, evolución y clasificación de los grupos de interés (stakeholders). Se pone de relieve la relación que se entabla entre la entidad de crédito como organización social y sus diferentes grupos de interés, analizándose la importancia que se asigna a estos. El trabajo de campo se realizó a través de una encuesta contestada por 57 entidades de crédito españolas. Los resultados del estudio muestran la sensibilidad de las entidades de crédito hacia la RSE (Responsabilidad Social de la Empresa), con referencia al conjunto del sector financiero español. Nuestro objetivo es analizar la importancia que tienen los diversos grupos de interés: accionistas, empleados, clientes, pr…

The Capital’s Election Criteria Used in the Financial Management of a Company’s Financing Decision

2009

The optimization of the capital structures of a company after the cost criteria represents a profitable activity, provided that it is well conceived, organized and carried out. For this consideration, the capital’s structure and their medium cost is an important profit source for the company, so the profit comes from this source, and not from the exploitation activity or other financial sources or traditional exceptive. In conclusion, the cost of the capital has to be previewed; the company has to build an adequate strategy and tactical procedures to accomplish this challenge. Besides the capital’s cost, in this paper we present some other criteria that can interfere in the choice of the fi…

Developing a Conceptual Framework for Investigating Communication Supporting Community Resilience

2015

In crisis management, cooperation within the response network is seen as crucial. Usually, this network refers to authorities and nongovernmental organizations, such as the Red Cross. However, the authors argue that to improve societal resilience one should take a broader overview of the actors involved in crisis preparedness and mitigation, and also include the public. With this in mind, the role of communication is scrutinized and a conceptual framework developed as a starting point for further investigation into how communication may be developed to strengthen a community approach to crisis management that includes citizen groups in the broader response network. A model is presented alon…

Intentions of early retirement and continuing to work among middle-aged and older employees

2009

The purpose of this study is to investigate personal, health, work, and work-related psychological factors in association with employee intentions of early retirement and continuing to work after retirement in the form of bridge employment. In addition, the study aims to further our understanding of what motivates older employees by investigating age-related differences in employee reward preferences. The study draws upon several theoretical perspectives, including continuity theory, the life course perspective, theories on motivation, and the meaning of work for older employees. Survey data from three individual research projects are used in this study - age management studies consisting o…

"Tekeminen innostaa" : työntekijöiden psykodynamiikka pienen perheyrityksen sukupolvenvaihdokseen liittyvissä muutoksissa

2014

Usability and acceptability of a fall monitoring system

2017

Falls and injurious falls affect one third of the older people. Those experiencing a fall might be unable to call for help remaining unattended for a long time. Pain, hypothermia and dehydration are common consequences. Additionally, ensuing fear of falling may reduce physical activity leading to functional decline and possibly institutionalization. Monitoring fall events the CONFIDENCE system could summon emergency assistance automatically thus reducing the negative consequences of falls. This thesis is part of the European FP7 project “Ubiquitous care system to support independent living” (CONFIDENCE) which developed a fall monitoring system based on three-dimensional (3D) localization of…

How environmental NGO’s are addressed in sustainability reporting?

2013

This study demonstrates how three Finnish companies in different business fields construct their relationships with environmental NGOs in their sustainability reports concerning during the studied timeframe, years 2007-2011. The study identifies five different types of relationships constructed in the reports between ENGOs and the corporation: monetary based, management system based, collaborative, dialogue based and conflicting relationships. The study shows that the descriptions of relationships are very neutral, and both the intensive environmental management alliances and conflicting relationships are mainly missing in the reports. peerReviewed

Materiality assessment in sustainability reporting : case study of the airline industry

2017

Materiality has been heavily emphasized in different sustainability reporting guidelines to increase the quality of the sustainability reports and report issues that are most aligned with the company’s most significant economic, environmental and social issues. In this thesis materiality analysis in sustainability reporting is analyzed. Firstly, in the theoretical part, the concept of sustainability reporting and materiality is explained along with the provision of materiality in different reporting guidelines. In this research section, fifteen different airlines’ sustainability reports are analyzed to find out how the materiality analysis is carried out in the airlines. The study is focuse…

Exploring the conceptual framework and measurement model of intrinsic capacity defined by the World Health Organization: A scoping review

2022

WHO has defined intrinsic capacity (IC) as the composite of all physical and mental capacities of an individual covering five subdomains: cognition, locomotion, sensory, vitality, and psychological. Despite this well accepted definition, the conceptual and measurement model of IC remains unclear, which hampers a standardized operationalization of the construct. We performed a scoping review to give a comprehensive overview of the extent to which the current literature of IC addresses and assumes the conceptual framework and measurement model of IC as reflective or formative. For inclusion, we considered all types of articles that were published in peer-reviewed journals except for protocol …