1,720,959 research outputs found
Biodiversity accounting: who speaks for nature?
Get PDF202 p.Biodiversity loss represents one of the most urgent environmental issues of our time. However, its integration into accounting and reporting frameworks remains underexplored. This Thesis represents a pioneering investigation into the field of biodiversity accounting. Its aim is to elucidate the current state of the field, to identify potential avenues for its future development, and to propose frameworks for enhanced organisational transparency and accountability. This Thesis significantly expands the understanding and academic discourse surrounding biodiversity accounting. It emphasises the pivotal role of comprehensive and transparent corporate reporting in addressing the issue of biodiversity loss. Our research illuminates the necessity for innovative and emancipatory frameworks that transcend traditional accounting methods. In conclusion, this Thesis serves as a call to action for both academia and industry to reimagine and reframe accounting practices in order to better support the urgent need for biodiversity conservation and ecosystem protectio
Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events
Get PDFThe aim of this paper is to analyse the official corporate reports of selected companies in the utilities and energy sectors to determine whether they report transparently on negative biodiversity-related events or instead present an idealised image through impression management strategies. For this purpose, through a counter-accounting approach, external sources were consulted to find information on incidents with an impact on biodiversity for selected companies from the energy and utilities sectors. 47 incidents linked to 17 companies were identified and the information obtained from the unofficial sources was then compared with what the companies had disclosed in their sustainability reports. Half of the incidents identified were not disclosed at all and those that were informed were, in most cases, partially reported using impression management mechanisms
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Análisis contable de la empresa AJL Ophthalmic S.A.
Get PDFEn el presente trabajo se va a realizar un análisis contable-financiero de la empresa AJL OPTHALMIC S.A. así como valorar su estado actual.
La empresa ubicada en el Parque Tecnológico de Miñano (Álava), tiene sus orígenes en 1991 y está especializada en la fabricación, distribución y venta de productos sanitarios, equipamiento e instrumental quirúrgico para oftalmología.
La empresa realiza una gran inversión en I+D lo que le ha permitido crecer a lo largo de los años hasta convertirse en ser la única planta del Estado que fabrica lentes intraoculares.
En este trabajo, se analizará a través del balance de situación y la cuenta de pérdidas y ganancias, la composición de las masas patrimoniales, continuando con un análisis mediante ratios de solvencia, liquidez y rentabilidad, concluyendo con los resultados obtenidos, viendo el impacto de la crisis económica de los años 2009-2014, los ejercicios 2017 a 2019 y como se ha visto también afectada por la crisis sanitaria.
A pesar de ser empresa dominante de seis empresas en las que participa directamente, no está obligada a presentar cuentas anuales consolidadas, ya que se acoge a la dispensa de obligación en función del tamaño.
La empresa cuenta con 54 empleado
Análisis económico-financiero del Athletic Club 2018-2022
Get PDF[esp] El objeto de este trabajo es conocer el resultado de la gestión económica de la Junta Directiva del Athletic Club presidida por Aitor Elizegi, compararlo con la situación que dejó el anterior Presidente, Josu Urrutia, y evaluar la viabilidad futura del Club. Para ello se ha realizado un análisis económico-financiero de las Cuentas Anuales de los últimos cuatro ejercicios y de los presupuestos aprobados para la temporada 2021-2022. Asimismo, se ha analizado la situación y perspectivas de ingresos y financiación del sector del fútbol en España.
A lo largo del trabajo veremos que la gestión económica de la Junta de Elizegi ha venido
marcada por unos resultados económicos negativos que han mermado de forma importante la Tesorería y los Recursos Propios del Club. Esto ha sido motivado por: los efectos del COVID 19, no participar en competiciones europeas, no realizar venta de jugadores y por un incremento del gasto salarial. A pesar de todo ello, a 30 de junio de 2022, Elizegi dejará el Club en una situación financiera saneada, sin financiación ajena e incluso con una posición de solvencia, autonomía y capacidad de expansión mejor de la existente a final del mandato de Urrutia. De mantenerse la actual estructura de gastos, la viabilidad financiera del Club pasa por incrementar sus ingresos no recurrentes (competiciones europeas y venta de jugadores) y/o por el acceso a las nuevas fuentes de financiación existentes hoy en día.[eng] The purpose of this work is to know the result of the economic management of the board of
directors of Athletic Club presided by Aitor Elizegi, to compare it with the situation left by the
previous president, Josu Urrutia, and to evaluate the future viability of the club. For this
purpose, we have carried out an economic-financial analysis of the annual accounts of the last
four fiscal years and of the budgets approved for the 2021-2022 season. We have also
analyzed the situation and prospects of income and financing of the soccer sector in Spain.
Throughout the work we will see that the economic management of Elizegi's Board has been
marked by negative economic results that have significantly reduced the Club's Treasury and
own resources. This has been caused by the effects of COVID-19, by not having participated in
European competitions, by not having sold players and by an increase in personnel and salary
expenses. Despite all this, on June 30, 2022, Elizegi will leave the Club in a healthy financial
situation, without external financing and even with a better position of solvency, autonomy
and capacity for expansion than that existing at the end of Urrutia's term of office. If the
current spending structure is maintained, the club's financial viability depends on a
considerable increase in non-recurring income (European competitions and player sales)
and/or access to new sources of financing that exist toda
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Análisis económico-financiero del Athletic Club 2018-2022
Get PDF[esp] El objeto de este trabajo es conocer el resultado de la gestión económica de la Junta Directiva del Athletic Club presidida por Aitor Elizegi, compararlo con la situación que dejó el anterior Presidente, Josu Urrutia, y evaluar la viabilidad futura del Club. Para ello se ha realizado un análisis económico-financiero de las Cuentas Anuales de los últimos cuatro ejercicios y de los presupuestos aprobados para la temporada 2021-2022. Asimismo, se ha analizado la situación y perspectivas de ingresos y financiación del sector del fútbol en España.
A lo largo del trabajo veremos que la gestión económica de la Junta de Elizegi ha venido
marcada por unos resultados económicos negativos que han mermado de forma importante la Tesorería y los Recursos Propios del Club. Esto ha sido motivado por: los efectos del COVID 19, no participar en competiciones europeas, no realizar venta de jugadores y por un incremento del gasto salarial. A pesar de todo ello, a 30 de junio de 2022, Elizegi dejará el Club en una situación financiera saneada, sin financiación ajena e incluso con una posición de solvencia, autonomía y capacidad de expansión mejor de la existente a final del mandato de Urrutia. De mantenerse la actual estructura de gastos, la viabilidad financiera del Club pasa por incrementar sus ingresos no recurrentes (competiciones europeas y venta de jugadores) y/o por el acceso a las nuevas fuentes de financiación existentes hoy en día.[eng] The purpose of this work is to know the result of the economic management of the board of
directors of Athletic Club presided by Aitor Elizegi, to compare it with the situation left by the
previous president, Josu Urrutia, and to evaluate the future viability of the club. For this
purpose, we have carried out an economic-financial analysis of the annual accounts of the last
four fiscal years and of the budgets approved for the 2021-2022 season. We have also
analyzed the situation and prospects of income and financing of the soccer sector in Spain.
Throughout the work we will see that the economic management of Elizegi's Board has been
marked by negative economic results that have significantly reduced the Club's Treasury and
own resources. This has been caused by the effects of COVID-19, by not having participated in
European competitions, by not having sold players and by an increase in personnel and salary
expenses. Despite all this, on June 30, 2022, Elizegi will leave the Club in a healthy financial
situation, without external financing and even with a better position of solvency, autonomy
and capacity for expansion than that existing at the end of Urrutia's term of office. If the
current spending structure is maintained, the club's financial viability depends on a
considerable increase in non-recurring income (European competitions and player sales)
and/or access to new sources of financing that exist toda
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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