Search results for "reporting"
showing 10 items of 213 documents
Piebildes izpausmes veidi lietišķajā angļu rakstu valodā
2015
Bakalaura darbs pēta galvenos piebildes izpausmes veidus angļu valodā, kas ir atrodami darījumu angļu valodas atskaitēs,jo īpaši, novērtējuma atskaitēs. Pētījuma mērķis ir noteikt darījumu atskaitēs atrodamos ziņošanas darbības vārdus un izpētīt to nozīmi un pielietojumu. Pētījuma teorētiskā daļa ietver literatūras apskatu par runas ziņojumiem, to funkcijām, kā arī literatūras pārskatu par piebildes izpausmes veidiem. Tālāk darbā tiek detalizētāk aplūkoti tādi piebildes izpausmes veidi kā darbības vārdi. Pēcāk tiek salīdzināti dažādu autoru piedāvātie piepildes izpausmes veidi. Otrajā daļā darba autors apraksta pētījumā pielietotās metodes un darba norises gaitu. Kā arī, darba gaita tiek sī…
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…
Flows of information and meaning: a vocabulary approach to integrated thinking and reporting
2020
PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focu…
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…
XBRL
2007
This paper describes the main contributions in relation with the develop of an XBRL (Extensible Business Reporting Language) taxonomy proposed by the PRISMA research group at University UNAB. This taxonomy has been developed for public institutions in Colombia. This taxonomy is based on the information exchange of financial information. It is also described the creation of a wiki system which includes real information of existing XBRL projects in the world and the creation of a demostration center of XBR reports.
Anállisis de los factores e internos a las organizaciones que explican la materialidad de la información no financiera. La situación de las empresas …
2022
El deterioro ambiental relacionado con la crisis climática, la pérdida de ecosistemas y biodiversidad global, junto con la crisis social evidenciada por brechas más amplias entre ricos y pobres, desempleo, violaciones de derechos humanos, entre otros aspectos, han llevado al cuestionamiento respecto a la responsabilidad de las empresas en las crisis socioambientales. En la última reunión sobre cambio climático COP 26, los jefes de estado al unísono coincidieron en la gravedad de la crisis climática y la responsabilidad histórica de encaminar al mundo para enfrentar este urgente desafío. Lo anterior lleva a las empresas a prestar atención a otros aspectos más allá de la generación de benefic…
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…
Incentive Mechanism for Edge-Computing-Based Blockchain
2020
Blockchain has been gradually applied to different Internet of Things (IoT) platforms. As the efficiency of the blockchain mainly depends on the network computing capability, how to make sure the acquisition of the computational resources and participation of the devices would be the driving force. In this work, we focus on investigating incentive mechanism for rational miners to purchase the computational resources. A edge computing-based blockchain network is considered, where the edge service provider (ESP) can provide computational resources for the miners. Accordingly, we formulate a two-stage Stackelberg game between the miners and ESP. The aim is to investigate Stackelberg equilibriu…
Approaching risk management from a new integrated perspective
2013
In recent years, risk management has acquired increasing relevance within the organizational realm. Although the Integrated Reporting Framework includes ‘risk’ as one of the content elements of the Integrated Report, its main purpose does not specifically relate to risk management. Drawing on the evolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broader and integrated perspective. The chapter ends by highlighting the potential contribution of this perspective to the Integrated Reporting Framework.
Financial crisis impact on sustainability reporting
2013
Purpose – The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by dividing the time horizon into two periods, before 2008 and from 2008. Design/methodology/approach – The sample includes Spanish listed companies, differentiating CSR reporters from non CSR-reporters. Also distinguished in the CSR-reporters sample, are those companies that assure the CSR report from those that do not. The authors contrast whether there is a trend as regards CSR reporting and CSR assurance, depending on whether the crisis has already begun or …