Search results for "reporting"

Sustainability reporting and public value: Evidence from port authorities

2023

Due to the growing importance of Port Authorities (PAs) in pursuing economic, social, and environmental goals, scholars and policymakers should understand how these PAs can contribute to creating public value. By adopting the strategic triangle framework of public value, we studied how Italian PAs create public value by investigating their non-financial disclosures. For this purpose, we performed a cluster analysis and a lexical correspondence analysis on the textual content of the sustainability reports of eight Italian PAs. The study results allowed us to understand how PAs preserve and disseminate public value, obtain legitimacy and support from stakeholders, and build operational capaci…

(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…

The Connectivity of Information for the Integrated Reporting

2013

The purpose of this chapter is to shed light on the guiding principle of connectivity of information which the Integrated Reporting Framework presents as a way of translating the integrated thinking into action. In doing so, the chapter moves from the analysis of the main reports that are a source of information for Integrated Reporting, defining them as “partial” reports because they represent only a part of the comprehensive value creation story. The ways in which these reports are aggregated and/or integrated during the process of construction of an Integrated Report have the potential to affect the level of connectivity of information. In addressing these issues, the chapter proposes th…

LATEST DEVELOPMENTS IN LOCAL GOVERNMENT ACCOUNTING IN SPAIN

1996

This paper provides an analysis of the present situation concerning local government accounting in Spain following recent reforms introduced in the early nineties. It presents a picture of the main features of Spanish local finance—budgeting and accounting, the measurement focus, and the basis of accounting—and analyses the financial reporting system adopted by Spanish municipalities. This is followed by a critical review of several weak points in the reform which in the author's view will encourage further developments.

Systematic review of chewing simulators : reality and reproducibility of in vitro studies

2020

Background The aim of this systematic review was to analyze the types of human chewing simulator described in scientific literature. Material and Methods An electronic search was conducted in the databases PubMed, Embase and Scopus. The search strategy included 10 search terms: “in vitro”; “dental materials”; “shear strength”; “fatigue fracture”; “bite force”; “prosthetic materials”; “chewing simulator”; “chewing machine”; “simulated mastication”; and “dental wear simulator.” Two researchers worked independently to assess the titles and abstracts of the articles. The quality of the in vitro trials selected was evaluated by means of the Consolidated Standards of Reporting Trials scale. Resul…

The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure …

2017

Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the aim of this study is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: Financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach (mandatory) We focus on age…

The role of the reporting framework MIATA within current efforts to advance immune monitoring

2014

Patterns of Safety Incidents in a Neonatal Intensive Care Unit

2021

Introduction: Safety incidents preceding manifest adverse events are barely evaluated in neonatal intensive care units (NICUs). This study aimed at identifying frequency and patterns of safety incidents in our NICU.Methods: A 6-month prospective clinical study was performed from May to October 2019 in a German 10-bed level III NICU. A voluntary, anonymous reporting system was introduced, and all neonatal team members were invited to complete paper-based questionnaires following each particular safety incident. Safety incidents were defined as safety-related events that were considered by the reporting team member as a “threat to the patient's well-being” which “should ideally not occur agai…

The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting

2019

With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…

Reporting of Intellectual Capital: evidence from the Italian Banking Sector

2014

The transition from an economy based on production towards a knowledge-based economy has highlighted the crucial role of Intellectual Capital (IC) in the firm’s financial performance. Intellectual Capital is a business resource that includes know-how, patents, internal and external relationships. IC is widely acknowledged as one of the most critical resources which organizations rely on to improve their efficacy and efficiency, and hence help to improve the value creation and competitive advantage (de Pablos, 2003). There are several empirical studies that examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries (Guthrie and P…