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1
Ms, Preetinder Kaur, and Sukhvir Singh Dr. "CORPORATE GOVERNANCE AND VOLUNTARY INFORMATION DISCLOSURE." International Journal of Marketing & Financial Management Volume 5, Issue 5, May-2017 (2017): pp 12–19. https://doi.org/10.5281/zenodo.816732.
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Under the regime of corporate governance Indian regulatory authorities are keeping update of disclosure practices to ensure the transparency, true and fair disclosure in corporate reporting. The stakeholders are also considering the true and fair corporate financial reporting as an important parameter for their analysis. The most reliable channel for this reporting is taken as published annual reports. In these annual reports corporates are disclosing all the mandatory information, but along with the mandatory information the corporates are also providing voluntary information, which is highly considered by the users. This paper has tried to examine the level of corporate disclosure on the basis of information disclosed voluntarily in the published annual reports. The Study was based on firms listed on S&P CNX Nifty. The final sample consists of published annual reports of 50 companies which were studied for a period of five years that is 2011-2016. The study concluded that these large cap companies give more importance to financial nature items, limited number of companies have considered other items of the index for voluntary disclosure .On the basis of statistical analysis the study has also concluded that no company has reached to the disclosure of more than 100 items. There is a slight change in the yearly mean disclosure of the companies.
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Viramo, Juha. "Short reports." Entomologica Fennica 8, no. 1 (1997): 1–3. http://dx.doi.org/10.33338/ef.83912.
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The following reports were presented during 1996 at the meetings of the Entomological Society of Finland (ESF), the Societas Entomologica Helsingforsiensis (SEH), and the Entomological Club of the Zoological and Botanical Society of Turku (ECT); the reports from the meetings of the Lepidopterological Society of Finland have been published in the Society's own journal, Baptria. The present notes do not cover all the reports given in the meetings since some of them were not received in written form, and some reports with information on several species are published separately as scientific notes. For biogeographical provinces and Finnish grid coordinates, see inside back cover of annual issues 2 and 4, respectively.
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Jansson, Antti. "Short reports." Entomologica Fennica 6, no. 1 (1995): 1–3. http://dx.doi.org/10.33338/ef.83827.
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The following reports were presented during 1994 at the meetings of the Entomological Society of Finland (ESF), the Societas Entomologica Helsingforsiensis (SEH), and the Entomological Club of the Zoological and Botanical Society of Turku (ECT); the reports from the meetings of the Lepidopterological Society of Finland have been published in the Society's own journal, Baptria. The present notes do not cover all the reports given in the meetings since some of them were not received in written form, and some reports with information on several species are published separately as scientific notes. For biogeographical provinces, Finnish grid coordinates, and UTM squares see inside back cover of annual issues 2, 3 and 4, respectively.
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Viramo, Juha. "Short reports." Entomologica Fennica 7, no. 1 (1996): 1–3. http://dx.doi.org/10.33338/ef.83879.
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The following reports were presented during 1995 at the meetings of the Entomological Society of Finland (ESF), the Societas Entomologica Helsingforsiensis (SEH), and the Entomological Club of the Zoological and Botanical Society of Turku (ECT); the reports from the meetings of the Lepidopterological Society of Finland have been published in the Society's own journal, Baptria. The present notes do not cover all the reports given in the meetings since some of them were not received in written form, and some reports with information on several species are published separately as scienfitic notes. For biogeographical provinces, Finnish grid coordinates, and UTM squares see inside back cover of annual issues 2, 3 and 4, respectively.
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Amernic, Joel, and Ramy Elitzur. "USING HISTORICAL ANNUAL REPORTS IN TEACHING: LETTING THE PAST BENEFIT THE PRESENT." Accounting Historians Journal 19, no. 1 (1992): 29–50. http://dx.doi.org/10.2308/0148-4184.19.1.29.
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In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.
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Wegman, Myron E. "Annual Summary of Vital Statistics—1985." Pediatrics 78, no. 6 (1986): 983–94. http://dx.doi.org/10.1542/peds.78.6.983.
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Data for this article, as in previous reports,1 are drawn principally from Monthly Vital Statistics Report, published by the National Center for Health Statistics (NCHS).2-6 The international data come from the Demographic Yearbook7 and the quarterly Population and Vital Statistics Reports,8 both published by the Statistical Office of the United Nations, which has also been kind enough to provide directly more recent data. Except for mortality data by cause and age, which are based on a 10% sample, all the US data for 1984 are estimates by place of occurrence, based upon a count of certificates received in state offices between two dates, 1 month apart, regardless of when the event occurred. Experience has shown that for the country as a whole the estimates, with few exceptions, are close to the subsequent final figures. There are, however, considerable variations in some states, particularly in comparing data by place of occurrence and place of residence. State information should be interpreted cautiously.
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Cowley, Sue. "A look at the latest early years reports." Early Years Educator 23, no. 20 (2023): 14–16. http://dx.doi.org/10.12968/eyed.2023.23.20.14.
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With childcare costs, recruitment, retention, and sustainability of settings repeatedly hitting the headlines, some important reports about the sector have been published in recent months. Ofsted's latest annual report has also come out, looking at how the sector is faring post-pandemic. Sue Cowley summarises what these reports have to say.
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Adebayo Oba, Abdulmumini. "LAWYERS, LAW REPORTING AND THE SHARIA COURTS OF APPEAL IN NIGERIA." Jurnal Syariah 31, no. 1 (2023): 122–59. https://doi.org/10.22452/syariah.vol31no1.5.
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The Sharia Court of Appeal (first created in 1960) is a superior court of record that hears appeals from the area courts and Sharia courts in Islamic personal law cases only. Appeals from the Sharia Courts of Appeal go to the Court of Appeal and finally, to the Supreme Court. Lawyers gained the right of audience in the Sharia Courts of Appeal and qualified for appointment as Kadis of the court in 1985 and 1999 respectively. Reports of the Sharia Courts of Appeal judgments are hard to come by. An exception is the Kwara State Sharia Court of Appeal that has published its Annual Reports for the years 1993 to 2015. The Annual Report was renamed Law Reports and the Law Reports for 2016 and 2020 have been published. This paper gives a conceptual and historical background to Islamic law reporting, analyses the 2000 Annual Report and 2020 Law Report (the maiden editions respectively) and examines the prospects of reporting cases of the court. The study finds some differences in the formats of the annual reports and the law reports; inconsistencies in the court’s referencing style and the transliteration schemes, and that the reports are useful to lawyers and academics alike. The paper recommends that the judgments in the court should not be unduly long; that the referencing style and transliteration scheme for Arabic sources should be standardized; and that while the reports be encouraged and sustained, the concept of stare decisis should not become entrenched in Islamic courts.
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White, Niki Jana. "Producing gender-blind drug knowledge and representations in prison spaces." Drugs and Alcohol Today 21, no. 3 (2021): 236–46. http://dx.doi.org/10.1108/dat-11-2020-0075.
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Purpose This paper aims to examine knowledge production and problem representation with regard to new psychoactive substances (NPS) in Her Majesty’s Chief Inspector of Prisons (HMCIP) annual reports. Design/methodology/approach Seven annual reports published by HMCIP for England and Wales between 2014 and 2020 have been systematically reviewed drawing on thematic analysis. Findings This paper demonstrates how framing in HMCIP annual reports produced a characterisation of NPS in prisons that inadvertently obstructed gender-sensitive knowledge production and problem representation. The framing formalised knowledge silences about spice in women’s prisons. Originality/value HMCIP annual reports monitor drugs in prisons and this affects how these spaces are represented to government and other stakeholders. This paper provides theoretical and practical insights into how gender-blind knowledge is produced by discussing examples of gender-blind drug representations in a specific policy context.
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Wegman, Myron E. "Annual Summary of Vital Statistics—1984." Pediatrics 76, no. 6 (1985): 861–71. http://dx.doi.org/10.1542/peds.76.6.861.
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Data for this article, as in previous reports,1 are drawn principally from Monthly Vital Statistics Report, published by the National Center for Health Statistics.2-6 The international data come from the Demographic Yearbook7 and the quarterly Population and Vital Statistics Report,8 both published by the Statistical Office of the United Nations, which has also been kind enough to provide directly more recent data. Except for mortality data by cause and age, which are based on a 10% sample, all of the US data for 1984 are estimates by place of occurrence, based upon a count of certificates received in state offices between two dates, 1-month apart, regardless of when the event occurred.
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Wegman, Myron E. "Annual Summary of Vital Statistics—1988." Pediatrics 84, no. 6 (1989): 943–56. http://dx.doi.org/10.1542/peds.84.6.943.
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Data for this article, as in previous reports, are drawn principally from Monthly Vital Statistics Report, published by the National Center for Health Statistics (NCHS). US data for 1988 come from the NCHS annual summary and are estimates by place of occurrence, based upon a count of all certificates received in state offices between two dates, 1 month apart, regardless of when the event occurred. Mortality data by cause and age, however, come from the Current Mortality Sample, a systematic 10% sample of those certificates. For the United States as a whole, the estimates, with few exceptions, have proved to be close to the subsequent final figures. There are considerable variations in some states, however, because provisional figures are by place of occurrence. Advance final reports for births, deaths (including infant deaths), marriages, and divorces provide more detail on items like age, sex, race, education, and certain indices of health care. These reports are by place of residence for births and deaths but marriages and divorces are by place of occurrence. Careful attention should be paid to differing denominators in text and tables. For overall rates, like the birth rate or death rate, the standard denominator is 1000 total population. In instances in which more refined analysis is possible, other denominators are used, such as 100 000 for cause of death data. The particular denominator is indicated in each table. The international data come from the annual Demographic Yearbook and the quarterly Population and Vital Statistics Report, both published by the Statistical Office of the United Nations, which has also been kind enough to provide directly more recent data reported by various countries.
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Kim, Sang-Jun, and Kay Sook Park. "Changes in article share and growth by publisher and access type in Journal Citation Reports 2016, 2018, and 2020." Science Editing 9, no. 1 (2022): 30–36. http://dx.doi.org/10.6087/kcse.260.
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Purpose: This study explored changes in the journal publishing market by publisher and access type using the major journals that publish about 95% of Journal Citation Reports (JCR) articles.Methods: From JCR 2016, 2018, and 2020, a unique journal list by publisher was created in Excel and used to analyze the compound annual growth rate by pivot tables. In total, 10,953 major JCR journals were analyzed, focusing on publisher type, open access (OA) status, and mega journals (publishing over 1,000 articles per year).Results: Among the 19 publishers that published over 10,000 articles per year, in JCR 2020, six large publishers published 59.6% of the articles and 13 publishers 22.5%. The other publishers published 17.9%. Large and OA publishers increased their article share through leading mega journals, but the remaining publishers showed the opposite tendency. In JCR 2020, mega journals had a 26.5% article share and an excellent distribution in terms of the Journal Impact Factor quartile. Despite the high growth (22.6%) and share (26.0%) of OA articles, the natural growth of non-OA articles (7.3%) and total articles (10.7%) caused a rise in journal subscription fees. Articles, citations, the impact factor, and the immediacy index all increased gradually, and the compound annual growth rate of the average immediacy index was almost double than that of the average impact factor in JCR 2020.Conclusion: The influence of OA publishers has grown under the dominance of large publishers, and mega journals may substantially change the journal market. Journal stakeholders should pay attention to these changes.
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Jarwal, Devendra. "Do Board of Directors Ensure Quality of Disclosures in Annual Reports?" Shanlax International Journal of Management 9, no. 3 (2022): 17–25. http://dx.doi.org/10.34293/management.v9i3.4456.
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A company’s published annual report is the primary channel of communication with shareholders and shareholders use these reports as a tool to monitor the activities of the Companies. The present study is an attempt to assess the effectiveness of annual reports in communication and its utility in monitoring affairs of the companies. The prime focus of this study is to rate management discussion and analysis on perceived risk factors of the company and the disclosure quality of risk perceptions of the management. The purpose of the study is to explore the quality of disclosures in the annual reports hence exploratory-qualitative analysis technique has been applied. Reports of selected companies were analysed and results were discussed with selected stakeholders to corroborate findings with the existing patters in disclosures. The study concludes that the level of reporting is associated with stages of maturity of a company and during a larger phase of a company quality of disclosure remains irrelevant to management as well as to shareholders. Existing researches on the subject have identified various factors influencing comprehensiveness of disclosures in the annual reports while this research has explored a new theory of irrelevance in disclosing crucial risk-related perceptions.
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El-Haj, Mahmoud, Paulo Alves, Paul Rayson, Martin Walker, and Steven Young. "Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files." Accounting and Business Research 50, no. 1 (2019): 6–34. http://dx.doi.org/10.1080/00014788.2019.1609346.
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Dewi, Putu Ayu Cahya, and Ida Bagus Panji Sedana. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY." E-Jurnal Manajemen Universitas Udayana 8, no. 11 (2019): 6618. http://dx.doi.org/10.24843/ejmunud.2019.v08.i11.p12.
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Corporate Social Responsibility (CSR) or corporate social responsibility is one of the activities carried out by the company to maintain good relations with the public or the public. Companies are required to submit information about CSR activities carried out, usually these activities are published by the company in annual reports and also sustainability reports. The purpose of this study was to determine the effect of profitability, company size, and leverage on CSR disclosure. This research was conducted on basic industrial and chemical sector companies listed on the Stock Exchange in 2014-2017. The sample of this study was 38 companies using the nonprobability sampling method. Data collection is done by observing financial reports and annual reports published by the company. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the positive and not significant profitability of the effect on CSR disclosure, company size has a positive and significant effect on CSR disclosure, leverage has a negative and significant effect on CSR disclosure.
 Keywords: profitability, company size, leverage, corporate social responsibility
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Khuong, Nguyen Vinh, Thai Hong Thuy Khanh, Phung Anh Thu, and Bui Ngoc Linh. "Corporate Environmental Disclosure Practices in Vietnam." Research in World Economy 11, no. 1 (2020): 143. http://dx.doi.org/10.5430/rwe.v11n1p143.
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The purpose of the paper is to examine the extent of corporate environmental disclosure (CED) made by some major Vietnam listed firms (VLFs) on their annual reports, corporate governance reports and sustainability reports (if any) for the years 2017 to 2018 since some firms have not published sustainability reports for the year 2018 yet. And study also aims to support people with the overview of the importance and level impact of CED for business operations and stakeholders as well. Hence, with the theoretical framework of CED, international experience of CED, and the examination of situation of CED of some major VLFs in Vietnam, we would like to create the motivation, aspiration for readers to learn more about CED so that the form of disclosing environmental information will become familiar with other company annual reports.
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Buniamin, Sharifah. "The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia." Issues In Social And Environmental Accounting 4, no. 2 (2010): 115. http://dx.doi.org/10.22164/isea.v4i2.50.
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Business organisations are facing the challenge of disseminating environmental information as the public concerns regarding these issues have increased. This study examines the environmental reporting practices in the annual reports of 243 companies listed on the Main Board of<br />Bursa Malaysia for the year 2005. Content analysis approach was utilized to determine the quantity and quality of the environmental information disclosure in annual reports. The results indicated that only 28% of the companies reported this information in their annual reports and merely five sentences were dedicated for these reports. It was also revealed that the average quality of environmental reporting per company is 3.24%. In addition, it was discovered that larger companies and companies in environmentally sensitive areas published more information as well as provided higher quality disclosure. Additionally, it was also revealed that companies with high level of quantity environmental reporting are also having high level of quality environmental reporting.<br /><br /><br /><br />
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Polisenska, Veronika. "News and Announcements." European Psychologist 18, no. 4 (2013): 300–302. http://dx.doi.org/10.1027/1016-9040/a000172.
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In this issue, we present news from Germany, Spain, and the UK, as well as a short note on the Slovenian Psychologists’ Association’s 2013 annual conference. In Germany, the professional psychologists’ association (BDP) has published its annual report, focusing on “inclusion, integration, and participation;” there are also reports on an initiative regarding health promotion in the workplace, implementation of EuroPsy, and a postgraduate program in forensic psychology, among others. In Spain, a program training psychologists with regard to ISO 10667 assessments of people in work settings has been set up. From the UK, the British Psychological Society reports on its new president and honorary officers, as well as extending an invitation to its 2014 annual conference.
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Bonuedi, Amy, Daniel Frimpong Ofori, and Samuel Nana Yaw Simpson. "Corporate social responsibility reporting and stakeholder management in an emerging market: Perspective of CSR executives." Corporate and Business Strategy Review 1, no. 2 (2020): 66–81. http://dx.doi.org/10.22495/cbsrv1i2art5.
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Corporate social responsibility (CSR) reporting and stakeholder management practices are influenced by contextual issues (Abreu, Castro, Soares, & Filho, 2012; Tilt, 2016). This current study examines the CSR reporting and stakeholder management practices, focusing on the perspective of CSR executives in the context of a developing country. A qualitative methodological approach was used for the study, where CSR executives of firms on the Ghana Club 100 (GC 100) from 2010-2012 were interviewed. Information published in annual reports and websites of firms were also analysed. Findings show annual reports are the popular channels for CSR reporting. However, some multinational firms used both annual reports and standalone CSR reports because it is mandatory. The study established that CSR reports are used in correcting negative perceptions and stakeholder scepticism. However, the expected positive interplay between CSR reporting and stakeholder management does not hold for all groups of stakeholders. There is also very little information on the existence of mechanisms that promote the implementation of stakeholder management policies at the firm-level
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Zhong, Xiaoling, and Yun Zhou. "Legitimating Financial Deficit in Corporate Annual Reports: Evidence in the U.S." Journal of Education and Culture Studies 8, no. 4 (2024): p150. https://doi.org/10.22158/jecs.v8n4p150.
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Over the last decade especially in the wake of the COVID-19 pandemic, large companies have confronted overwhelming financial challenges, evidenced by revenue shortfalls and, in certain sectors, deficits. What’s worse, such under-performance poses a serious legitimacy threat on the companies’ right to survive and succeed in the context of heightened public scrutiny of corporate activities and results. Thus, this paper examines and analyzes 50 CEO statements of annual reports published by 21 Fortune Global 500 U.S. companies which were identified in deficit of the year. The study presents the way in which the companies attempted to divert or downplay their deficits via the strategies of Image Enhancement, Deflection, Mitigation and Admission. The findings of this study contribute to apprehending the linguistic and rhetorical elements tactically deployed by the companies for impression management, legitimacy repair and also crisis communication.
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Li, Shuai. "Exploration into Environmental Accounting Information Disclosure of Listed Companies in the Chemical Industry." Journal of Applied Economics and Policy Studies 18, no. 4 (2025): 35–41. https://doi.org/10.54254/2977-5701/2025.23517.
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Against the backdrop of the national goal of peaking carbon emissions and achieving carbon neutrality, the disclosure of environmental accounting information by enterprises has attracted much attention. The chemical industry is one of the severely polluting industries, and environmental pollution problems are quite serious. The disclosure of environmental accounting information by enterprises plays a crucial role. The article conducted a study on listed chemical enterprises in China, using case analysis to analyze chemical enterprises in heavy polluting industries. Chinese chemical industry enterprises were selected as samples, and the annual reports, social responsibility reports, and environmental reports disclosed by each enterprise were sorted out to analyze their existing problems. Finally, solutions were proposed from different levels to address the issues. The data in the article is mainly manually collected through the Guotai An database, annual reports published by Juchao Information, environmental reports, and social responsibility reports.
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OKERE Wisdom, OKERE Uloma, OYAGBESAN Omotayo, and OKEKE Obiajulu Chibuzor. "FINANCIAL SUSTAINABILITY REPORTING: A FOCUS ON DEPOSIT MONEY BANKS IN NIGERIA." Finance & Accounting Research Journal 5, no. 7 (2023): 150–71. http://dx.doi.org/10.51594/farj.v5i7.511.
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This study examined the prospects of adopting contemporary performance measures and how it affects sustainability reporting in Deposit Money Banks in Nigeria. This was achieved by using the traditional measures of performance that are normally found on the banks published annual reports and comparing it to other contemporary measures of performance. Data for the study was collected from the annual reports of seven (7) listed deposit money banks for a period of seven (7) years that is 2014-2020. Data obtained was analyzed using two selected contemporary measures of performance (Tobins Q and Loan deposit ratio (LDR)) and two selected traditional measures (Earnings per share (EPS) and Return on Assets (ROA)) in Performance management. Findings revealed that the new measures are quicker to identify loss of value and underperformance in standard. This shows that the new measures are more reliable when it comes to early prediction and rescue of sudden failure of listed deposit money banks in Nigeria. The study therefore recommends among others that deposit money banks should endeavor to use and include the performance results from the selected contemporary measures in their annual published reports for early detection of threats to their going concern.
 Keywords: Performance Management, Performance Measurement, Profitability, Value, Standard.
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Guinan, Edward F., and Laurence A. Marschall. "DIVISION XII / COMMISSION 46 / PROGRAM GROUP TEACHING FOR ASTRONOMY DEVELOPMENT." Proceedings of the International Astronomical Union 4, T27A (2008): 436–44. http://dx.doi.org/10.1017/s1743921308026021.
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Annual reports of the IAU Commission 46 Program Group Teaching for Astronomy Development (TAD) for the years 2006 and 2007 have been published in IAU Information Bulletin 100, 47; and 101, 40. Here the 2008 report is presented.
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Guttsayt, E. "Form No. 5-audit and Other Non-Annual Materials of Statistical Audit Reports." Auditor 7, no. 10 (2021): 14–23. http://dx.doi.org/10.12737/1998-0701-2021-7-10-14-23.
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The article discusses the recently published form of statistical reporting No. 5-audit, which is filled out once every five years, in comparison with other non-annual sources of obtaining information about the audit services market. It shows great opportunities for studying this market in the case of introducing indicators of the number of completed contracts in the entire market and in its main sectors into the form under consideration. Other proposals are also formulated to improve the form No. 5-audit and other statistical materials related to the specified market.
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Lagerkranser, Michael. "Neuraxial blocks and spinal haematoma: Review of 166 case reports published 1994–2015. Part 1: Demographics and risk-factors." Scandinavian Journal of Pain 15, no. 1 (2017): 118–29. http://dx.doi.org/10.1016/j.sjpain.2016.11.008.
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AbstractBackgroundBleeding into the vertebral canal causing a spinal haematoma (SH) is a rare but serious complication to central neuraxial blocks (CNB). Of all serious complications to CNBs such as meningitis, abscess, cardiovascular collapse, and nerve injury, neurological injury associated with SH has the worst prognosis for permanent harm. Around the turn of the millennium, the first guidelines were published that aimed to reduce the risk of this complication. These guidelines are based on known risk factors for SH, rather than evidence from randomised, controlled trials (RCTs). RCTs, and therefore meta-analysis of RCTs, are not appropriate for identifying rare events. Analysing published case reports of rare complications may at least reveal risk factors and can thereby improve management of CNBs. The aims of the present review were to analyse case reports of SH after CNBs published between 1994 and 2015, and compare these with previous reviews of case reports.MethodsMEDLINE and EMBASE were used for identifying case reports published in English, German, or Scandinavian languages, using appropriate search terms. Reference lists were also scrutinised for case reports. Twenty different variables from each case were specifically searched for and filled out on an Excel spreadsheet, and incidences were calculated using the number of informative reports as denominator for each variable.ResultsAltogether 166 case reports on spinal haematoma after CNB published during the years between 1994 and 2015 were collected. The annual number of case reports published during this period almost trebled compared with the two preceding decades. This trend continued even after the first guidelines on safe practice of CNBs appeared around year 2000, although more cases complied with such guidelines during the second half of the observation period (2005–2015) than during the first half. Three types of risk factors dominated:(1)Patient-related riskfactors such as haemostatic and spinal disorders, (2)CNB-procedure-related riskssuch as complicated block, (3)Drug-related risks, i.e. medication with antihaemostatic drugs.Conclusions and implicationsThe annual number of published cases of spinal haematoma after central neuraxial blocks increased during the last two decades (1994–2015) compared to previous decades. Case reports on elderly women account for this increase.Antihaemostatic drugs, heparins in particular, are still major risk factors for developing post-CNB spinal bleedings. Other risk factors are haemostatic and spinal disorders and complicated blocks, especially “bloody taps”, whereas multiple attempts do not seem to increase the risk of bleeding. In a large number of cases, no risk factor was reported. Guidelines issued around the turn of the century do not seem to have affected the number of published reports. In most cases, guidelines were followed, especially during the second half of the study period. Thus, although guidelines reduce the risk of a post-CNB spinal haematoma, and should be strictly adhered to in every single case, they are no guarantee against such bleedings to occur.
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BOGDAN, Oana, Valentin BURCĂ, and Larisa IVAȘCU. "THE DIGITAL TRANSFORMATIONS AMPLIFIED BY THE NOVEL CORONAVIRUS ARE POSITIVELY IMPACTING THE TRANSITION TO GREEN ECONOMY? CASE STUDY OF ENTITIES LISTED AT BSE." Annals of the Academy of Romanian Scientists Series on Engineering Sciences 15, no. 1 (2023): 42–53. http://dx.doi.org/10.56082/annalsarscieng.2023.1.42.
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In order to be able to carry out their activity and at the same time comply with the restriction measures imposed by the governments of the world with the aim of limiting the spread of the novel coronavirus, economic entities tested their resilience and adaptability, using much more the digital technology. Whether they were prepared for this purpose or not, it seems that the pandemic caused by the novel coronavirus has amplified the digitization process. In this context, the purpose of our study is to identify whether digital transformations have impacted sustainability and the transition to a green economy. Our sample consists of the entities listed at the Bucharest Stock Exchange (BSE) that published their annual reports in the period 2019-2021. Thus, with the help of the NVivo program, we extracted the keywords found in the European Green Deal. Then, with the help of the RapidMiner program, we were able to analyze the annual reports published in the three years to identify, based on the selected keywords, the green initiatives undertaken by the entities from our sample. The results reflect the fact that, in pandemic times, annual reports present information more and more succinctly, and weaker financial results are embellished by focusing on the positive aspects undertaken, such as the efforts started in the sphere of sustainable development.
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Střída, Miroslav, Jana Runštuková, and Věra Vaníčková. "Bibliography of Czechoslovak Geography in 1984." Geografie 90, no. 3 (1985): 217–42. http://dx.doi.org/10.37040/geografie1985090030217.
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The annual bibliographical review presents a wide selection of articles, reports, papers, books, maps and other geographical and regional materials on Czechoslovakia published in the year 1984. It is completed by some general, methodological and theoretical studies, and by review of foreign countries geography.
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Střída, Miroslav, Jana Runštuková, and Věra Vaníčková. "Bibliography of Czechoslovak Geography in 1984." Geografie 90, no. 3 (1985): 217–42. http://dx.doi.org/10.37040/geografie1985090030217.
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The annual bibliographical review presents a wide selection of articles, reports, papers, books, maps and other geographical and regional materials on Czechoslovakia published in the year 1984. It is completed by some general, methodological and theoretical studies, and by review of foreign countries geography.
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Ianniello, G. "The voluntary disclosure of the value added statement in annual reports of Italian listed companies." Agricultural Economics (Zemědělská ekonomika) 56, No. 8 (2010): 368–78. http://dx.doi.org/10.17221/65/2010-agricecon.
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The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic motivation to use value added reporting is linked to the general process of disclosing financial information in a certain business and cultural environment. In this framework, a question arises about the possible role of the value added statement as a way of accounting communication in the global economy. A survey of 211 published financial statements for the fiscal period 2003 of Italian listed companies shows that the publication of the value added statement in the annual reports is a marginal phenomenon. However, the industrial and services firms voluntarily present in their annual report and income statements rearranged to expose the (industrial) value added by only looking at the production perspective, with a possible interpretation in terms of cost efficiency. &nbsp;
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Qian, Yubin, and Ya Sun. "The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis." SAGE Open 11, no. 3 (2021): 215824402110321. http://dx.doi.org/10.1177/21582440211032198.
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This article investigates the extant literature on the correlation between narratives in corporate annual reports and corporate performance. Prior studies are reviewed for overall characteristics, research topics, theoretical foundations, and methods. Articles published between 2000 and 2018 were analyzed using the content analysis method. The results demonstrated that prior studies generally show an increasing trend with salient interdisciplinarity. Mapping and predictability between annual reports’ narratives and business performance have been the prevailing topics. The impression management and agency theories are the most frequent theoretical references. More importantly, complexity of research methods was found in data, analytical approaches, and variables. The emphasis on narratives in prior research proves the necessity of contextualizing narratives in business communication. Future work would benefit from a “narrative framework” that incorporates linguistic, socio-cultural, and organizational perspectives into the correlation study. The article presents the first study to investigate the correlation studies through content analysis.
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Hilling, Axel. "Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus." Nordic Tax Journal 2015, no. 2 (2015): 63–108. http://dx.doi.org/10.1515/ntaxj-2015-0007.
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Abstract This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.
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Hilling, Axel. "Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus." Nordic Tax Journal 2015, no. 2 (2015): 109–42. http://dx.doi.org/10.1515/ntaxj-2015-0008.
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Abstract This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.
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Simoni, Anna E. C., and Marieke Van Delft. "The 'Vereeniging Joan Blaeu' 26 May 1916-11 March 1938." Quaerendo 22, no. 2 (1992): 97–128. http://dx.doi.org/10.1163/157006992x00083.
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AbstractOn 26 May 1918 a group of printers and publishers founded the Joan Blaeu Society. Its aim was 'the promotion of printing and book illustration in the Netherlands'. The committee was formed, among others, by men like S.H. de Roos and J.F. van Royen. The most productive years were the early ones: three books were published, a book exhibition was organised and three annual reports appeared. Gradually activity declined. There were no more annual reports and only one further booklet came out (1929). In March 1938 the Joan Blaeu Society was dissolved. At the same time a new society was founded: the Dutch Fine Printing Society, which was to be its successor of sorts.
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Baral, Keshar J. "Health Check-up of Commercial Banks in the Framework of CAMEL: A Case Study of Joint Venture Banks in Nepal." Journal of Nepalese Business Studies 2, no. 1 (2007): 41–55. http://dx.doi.org/10.3126/jnbs.v2i1.55.
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Using the data set published by joint venture banks in their annual reports, and NRB in its supervision annual reports, this paper examines the financial health of joint venture banks in the CAMEL framework. The health check up conducted on the basis of publicly available financial data concludes that the health of joint venture banks is better than that of the other commercial banks. In addition, the perusal of indicators of different components of CAMEL indicates that the financial health of joint venture banks is not so strong to manage the possible large scale shocks to their balance sheet and their health is fair. 
 
 Journal of Nepalese Business Studies Vol.2(1) 2005 pp.41-55
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Elzohiery, Amira. "Keywords and Semantic Domains in Annual Global Risks Reports through the Past Decade." Journal of Humanities and Social Sciences Studies 6, no. 12 (2024): 20–36. https://doi.org/10.32996/jhsss.2024.6.12.3.
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Incorporating keyword analysis and semantic domain analysis, the present study linguistically investigated ten Global Risks Reports published by the World Economic Forum (WEF) from 2013 to 2024. The corpus comprised 174,800 word types and 405,366 word tokens. Using the features of Wmatrix and the concordance and collocation tools in Sketch Engine, the study identified the top themes, semantic domains, and patterns prevalent in the ten reports. The semantic domain analysis revealed deep insights into the details of these themes, patterns, and the types of language used compared to the keyword analysis. The results showed the obvious interplay between politics, the economy, technology, and the environment, with minimal attention given to humanitarian and social dynamics. Economic risks appear to be the most pressing risks according to these reports, with every theme ultimately boiling down to the economic situation. Additionally, the reports discussed governments’ economics without addressing their impact on citizens and their socioeconomic conditions. This study could be a valuable contribution to the literature that could aid in the tracking of long-term linguistic choices found in risk reports using corpus linguistics. It could also serve as a valuable reference for governments, institutions, or corporations that seek to interpret and analyze global risk reports.
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Kirana, Asyifa Dea, and Andrian Budi Prasetyo. "Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure." Accounting Analysis Journal 10, no. 1 (2021): 62–70. http://dx.doi.org/10.15294/aaj.v10i1.41944.
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This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure.
 Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report
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Husniyah, Ma'rifatul, Ade Ilham Ilahi, Lidiya Merti Putri, and John Suprihanto. "Balanced Scorecard: Analisis Kinerja PT Bank Syariah Indonesia Tbk." EL MUHASABA: Jurnal Akuntansi (e-Journal) 14, no. 2 (2023): 102–14. http://dx.doi.org/10.18860/em.v14i2.18315.
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Purpose: This study compares the performance of PT Bank Syariah Indonesia using the balanced scorecard approach in the period before and after the merger.Method: Qualitative method with research data from annual reports for the 2020-2021 period, namely the period before and after the merger of Bank Syariah Indonesia.Results: The results showed that from a financial perspective, after experiencing a merger, the combined ROE ratio of the three Islamic banks was getting better and included healthy qualifications because it was close to 15%. Customer perspective, the profitability obtained from customers increased quite well supported by customer growth due to migration from the predecessor bank to the merged bank and new customer growth. Growth and learning perspective, the merged company experienced operating efficiency due to the synergy of the merger and caused the calculation of employee productivity as measured by company revenue to increase. Internal business process perspective, The form of innovation is in the form of establishing several business unit networks that can facilitate services.Implications: This research provides a deeper look into performance measurement using data from the company's published annual reports.Novelty: This study focuses on the use of ratios from financial reports and company annual reports to measure each perspective in the balanced scorecard. Previous balanced scorecard studies used survey methods to obtain information related to growth and learning perspectives, as well as customer perspectives and internal business process perspectives, while this study uses data from only financial reports and company annual reports.
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Halliday, Linda, Leslee Roberts, Alan Hampson, and National Influenza Surveillance Scheme. "Annual report of the National Influenza Surveillance Scheme, 1998." Communicable Diseases Intelligence 23 (July 8, 1999): 185–92. https://doi.org/10.33321/cdi.1999.23.25.
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The National Influenza Surveillance Scheme includes data from sentinel general practice consultations for influenza-like illness, laboratory reports of influenza and absenteeism rates from a national employer. The 1998 season was dominated by an increase in influenza A in all States and Territories and low influenza B activity. All influenza A isolates were characterised as influenza A (H3N2). Peak activity in 1998 was recorded in July and August. Data are coordinated, analysed and disseminated at a national level and published in Communicable Diseases Intelligence during the influenza season. Commun Dis Intell 1999;23:185-192.
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Iwanowicz, Bartłomiej. "Key audit matters in audit reports of selected public interest entities." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (2019): 9–16. http://dx.doi.org/10.5604/01.3001.0013.6052.
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The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and the reports of the independent auditor, which were published in the last 12-month period available as at the day of examination (the periods mainly ended December 31, 2017, and March 31, 2018). Deductive and inductive reasoning, using analysis and synthesis methods, were used to formulate the results. The research was performed for 156 companies listed on the Warsaw Stock Exchange. The analysis covered all companies from the following ten sector indices (WIG): construction, IT, real estate, food, utilities, oil & gas, mining, energy, automotive and chemicals. Targeting the scope of the research to all entities listed within the ten sector indices (WIG), and conducting the analysis based on the latest market data, demonstrates the originality and usefulness of the article.
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Fidiyawati, Lilis, Elva Nuraina, and Nur Wahyuning Sulistyowati. "Cost of Debt Determinant." International Conference On Research And Development (ICORAD) 1, no. 2 (2020): 1–7. http://dx.doi.org/10.47841/icorad.v1i2.62.
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This study aims to analyze the cost of debt which is influenced by family ownership and institutional ownership. The total population of 193 manufacturing companies listed on the IDX in 2016 and 2020 with a sample size of 108 through purposive sampling. Data collection uses documentation, namely published and audited reports in the form of annual reports at www.idx.co.id. The research findings of the cost of debt are positively and significantly influenced by family ownership and institutional ownership.
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Buchheim, Regine, and Kati Beiersdorf. "New Developments in Management Reporting – The Modernisation of the Annual Report." German Law Journal 6, no. 5 (2005): 861–68. http://dx.doi.org/10.1017/s2071832200013997.
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In Germany, the management report that comments on the company's business and financial position as well as its future prospects has long ago been introduced to the Handelsgesetzbuch (HGB – German Commercial Law). Ever since the European Court of Justice [ECJ] has clarified that GmbH & Co. KGs are classified as companies with limited liabilities under the 4th and 7th Directive, annual reports have to be published by an even wider range of companies.
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Chatzimanouil, Markos Kyriakos Tomidis, Louise Wilkens, and Hans-Joachim Anders. "Quantity and Reporting Quality of Kidney Research." Journal of the American Society of Nephrology 30, no. 1 (2018): 13–22. http://dx.doi.org/10.1681/asn.2018050515.
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BackgroundIn 2004, researchers reported that the number of nephrology clinical trials was low and that the reporting quality of such trials was suboptimal. Furthermore, the number or quality of preclinical kidney-related studies has not been systematically evaluated.MethodsWe performed a systematic review of randomized clinical trials published in 1966–2017 (listed in the Cochrane Library) and preclinical studies published in 1945–2017 (listed in PubMed). For reporting quality analysis, we evaluated the final main paper of 118 clinical trial reports and 135 preclinical studies published in leading journals in 1996, 2006, and 2016 on the basis of criteria from the widely used CONSORT and ARRIVE guidelines.ResultsThe annual number of reports of clinical kidney-related trials more than doubled between 2004 and 2014 along with reports in other medical disciplines. Hypertension remains the dominant focus of study, but ongoing trials also center on CKD, ESRD, and AKI. The reporting quality analysis revealed improvements, but deficits in reporting of clinical trial design, mode of randomization, and intention-to-treat analysis remain. Annual numbers of kidney-related preclinical studies remained low between 1945 and 2017 compared with other disciplines. Reporting quality analysis of preclinical studies revealed substantial reporting deficits across all leading journals, with little improvement over the last 20 years, especially for group size calculations, defining primary versus secondary outcomes, and blinded analysis.ConclusionsNephrology studies keep increasing in number but still lag behind other medical disciplines, and the quality of data reporting in kidney research can be further improved.
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Singh, Shlesha, and Mrinalini Pandey. "Women-friendly policies disclosure by companies in India." Equality, Diversity and Inclusion: An International Journal 38, no. 8 (2019): 857–69. http://dx.doi.org/10.1108/edi-12-2017-0291.
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Purpose The purpose of this paper is to understand the significance that companies give to women-friendly policies and practices. Thus, the disclosures on women-friendly policies made in annual reports by top listed companies in India have been examined. This paper also attempts to investigate the disclosure-level changes over a three-year period: 2014–2016. Design/methodology/approach This paper investigates the extent of women-friendly policies disclosure made by top 83 Bombay Stock Exchange listed companies in India in their annual report. The content analysis method is used to examine the annual reports of each organisation over a period of three years to determine the extent of disclosure. Findings The result points out that the sexual harassment policy is the most disclosed item, followed by a special committee for handling sexual harassment and maternity leave. Most of the companies have ignored policies such as job sharing, cafeteria benefit plan and differential referral payment programme. It was also found that over a period of three years the women-friendly policies disclosure by companies has increased. Research limitations/implications The study focuses on the annual reports published by the companies. A broader study can be done by using other reports issued by companies. Originality/value In terms of the knowledge of the researchers, this is the first-ever study in the area of women-friendly policies disclosure in the annual report by listed companies in India. Thus, it also adds to the scarce research on women-friendly policies by companies.
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Irham pakkawaru, Rizki Amalia, Dede Arseyani, Nuriatullah, and Muh. Syafaat. "The Effect of Green Accounting Implementation on CSR Disclosure in Indonesian LQ45 Banking Sector." Jurnal Ilmu Perbankan dan Keuangan Syariah 6, no. 2 (2024): 209–18. https://doi.org/10.24239/jipsya.v6i2.290.127-145.
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This research examines the relationship between green accounting practices and corporate social responsibility disclosure (CSRD) in Indonesian banking institutions listed on the Indonesia Stock Exchange (IDX). The study covers the period from 2018 to 2021, focusing on banks that consistently published both annual reports and sustainability reports. The sample selection employed a purposive sampling technique to ensure data relevance and completeness. The research methodology utilized a quantitative approach, analyzing data from annual reports and sustainability reports of selected banks. Green accounting implementation was measured using dummy variables, where companies disclosing environmental costs in their annual reports were coded as 1, and those not disclosing were coded as 0. Corporate social responsibility disclosure was assessed using standardized disclosure metrics. Simple regression analysis reveals that green accounting implementation does not have a statistically significant effect on CSRD (t = -1.644, p = 0.118). The coefficient of determination (Adjusted R² = 0.082) indicates that green accounting explains only 8.2% of the variance in CSRD practices. However, the study finds a positive relationship between environmental performance and CSRD levels, suggesting that banks with better environmental performance tend to provide more comprehensive social responsibility disclosures. These findings contribute to the understanding of sustainability reporting practices in the Indonesian banking sector and highlight the need for stronger integration between environmental accounting and corporate social responsibility disclosure frameworks
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Ackers, Barry. "Can a conceptual framework for corporate social responsibility [CSR] assurance be developed?" Corporate Ownership and Control 12, no. 4 (2015): 8–23. http://dx.doi.org/10.22495/cocv12i4p1.
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Independent corporate social responsibility [CSR] assurance should provide stakeholders with confidence that company CSR reports are complete, accurate and reliable. However, the voluntary nature of CSR reporting and assurance practices, implies that CSR assurance practices are largely unregulated, producing a variety of assurance providers using different approaches, undermining its effectiveness. The paper proposes that CSR assurance should be regulated to ameliorate these inconsistencies. The study examines the CSR assurance reports of the 200 largest companies listed on the Johannesburg Stock Exchange, utilising a qualitative content analysis undertaken in two phases. The first phase examines annual/sustainability reports to identify companies that published independent CSR assurance reports during 2011/2. The second phase analysed CSR assurance reports to establish the primary characteristics of CSR assurance.
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Soleha, Nurhayati. "Sustainability Strategies and Stakeholders' Influence in The Palm Oil Industry." Journal of Applied Business, Taxation and Economics Research 1, no. 5 (2022): 494–505. http://dx.doi.org/10.54408/jabter.v1i5.94.
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This study aims to identify sustainability strategies and stakeholders’ influence in the Indonesian palm oil industry based on sustainability reports. We find that 14 companies have already disclosed their environmental, social, and economic information in their annual reports, and 6 companies published stand-alone sustainability reports for 2015 to 2018. Our study focuses on environmental and social strategies and excludes economic performance. The first findings, sustainability strategies based on sustainability reports in the palm oil companies are as follows: 1) sustainability policy commitment, 2) conservation management, 3) forest/plantation fire prevention, 4) waste management, 5) traceability supply chain, 6) sustainability certifications, 7) community development, 8) grievance management. Second, key stakeholders influence various sustainability strategies.
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Ramirez, Ludito, and Editha Cagasan. "Citation Analysis of R&D Articles of VICARP Researches." Science and Humanities Journal 5, no. 1 (2005): 55–69. http://dx.doi.org/10.47773/shj.1998.051.4.
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The paper presents the citation sources of VICARP researchers' published articles in refereed journals and other publications. A total of 90 sample published articles composed of 30 samples each from peer-reviewed journals, "non-refereed journals" and other R&D publications were subjected to citation analysis. Authored by 151 researchers, the entire 90 sample articles had a total of 881 citation sources. About one-half (50.5%) of the reference materials cited in the sample articles came from gray literatures. About one-fourth (27.1%) were citations from books. Only about a fourth (22.4%) were taken from refereed journals. Among the gray literatures used by the researchers were conference proceedings, these, bulletines/newsletters, monographs, terminal reports, manuals, abstracts, working papers, annual reports, and other non-refereed publications.
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Walter, Frank G., Uwe Stolz, Farshad Shirazi, and Jude McNally. "Epidemiology of severe and fatal rattlesnake bites published in the American Association of Poison Control Centers’ Annual Reports." Clinical Toxicology 47, no. 7 (2009): 663–69. http://dx.doi.org/10.1080/15563650903113701.
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Trivunac, Jozefina Beke, Gordana Vukelić, and Stefan Milojević. "THE CAPABILITY OF THE PUBLIC INTERNAL AUDIT FUNCTION IN SERBIA TO EFFECTIVELY CARRY OUT ITS ROLE." Oditor 10, no. 1 (2024): 119–32. http://dx.doi.org/10.59864/oditor12405bt.
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The aim of this paper is to assess the capability of the internal audit function in the Serbian public sector to add value to the public sector entities by performing its work effectively, to support progress of and achieve the requirements of EU Chapter 32 – Financial control, opened in 2015. We reviewed the annual reports regularly published by the Ministry of finance as well as SAI’s annual activity reports for the period from 2016 to 2022. The results of our analysis show that the internal audit function in the Serbian public sector is still at the initial stage of its development. Our recommendation refers to the change of the model of organization of the internal audit function in the small entities and providing adequate resources for internal auditor’s continual professional education.
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Guthrie, James, Francesca Manes Rossi, Rebecca Levy Orelli, and Giuseppe Nicolò. "Investigating risk disclosures in Italian integrated reports." Meditari Accountancy Research 28, no. 6 (2020): 1149–78. http://dx.doi.org/10.1108/medar-10-2019-0596.
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Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published. Findings The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation. Originality/value The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.