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دواعي وأسباب عدم الإفصاح عن المعلومات المتعلقة بأنشطة المسؤولية الاجتماعية في المصارف السودانية
Get PDF هدفت الدراسة إلى الوقوف على دواعي وأسباب عدم إفصاح المصارف السودانية عن المعلومات المتعلقة بأنشطة المسؤولية الاجتماعية. أتبعت الدراسة المنهج الوصفي التحليلي، وتم جمع البيانات عن طريق استبيان تم توزيعه على الإدارات (أعضاء مجلس الإدارة ومديري الإدارة المالية) بالمصارف السودانية. توصلت الدراسة لنتائج عديدة أهمها أن عدم الإدراك التام لمفهوم محاسبة المسؤولية الاجتماعية يعتبر أحد أسباب عدم تطبيقها، وأن القياس والإفصاح عن الأداء الاجتماعي للمصارف السودانية لا يحظى بالقدر الكافي من الاهتمام من جانب الجمعيات المحاسبية المهنية، بالإضافة إلى عدم توافر نماذج ملائمة للإفصاح عن المعلومات المتعلقة بالمسؤولية الاجتماعية. واختتمت الدراسة بعدة توصيات أهمها وضع نموذج أو نظام محاسبي واضح وسهل التطبيق ويأخذ في الاعتبار كلاً من التكاليف والمنافع الاجتماعية والإفصاح عنها في القوائم والتقارير المالية المنشورة، إضافة إلى إصدار معايير للمحاسبة عن المسؤولية الاجتماعية في إطار استكمال جهود التطوير المهني للمحاسبة في السودان.
Abstract
The study aims to detect the Justifications and reasons that prevent the Sudanese banks to disclose information relating to social responsibility. The study adopted descriptive analytical methodology; to collect the data a questioner was designed and handed out to the mangers (Board of Directors and Financial Affairs Management). The study arrived at a number of results, the most important of which are: the incomplete realize of managers in Sudanese banks of the concept of social responsibility accounting, classified as one of reasons affecting its application: it was also clear that measurement and disclosure of the social performance in the Sudanese banks do not have adequate amount of concern from the part of the accounting professional societies: unavailability of appropriate models to disclosure the information's relating to social responsibility accounting. The study concluded with a number of recommendations, the most important of which were: professional and scientific corporations in Sudan should adopt the issuance of social responsibility standards within the framework of completing the efforts of professional development of accounting in Sudan; The study recommends the necessity of setting a clear and easily applicable model or accounting system which taking in consideration both social costs and benefits and disclose about them in published financial statements and reports.
 
واقع تطبيق محاسبة المسؤولية الاجتماعية في المصارف السودانية
No full textهدفت هذه الدراسة إلى الوقوف على واقع تطبيق محاسبة المسؤولية الاجتماعية في المصارف السودانية وذلك من خلال التعّرف على مدى إدراك إدارات هذه المصارف لمفهوم المسؤولية الاجتماعية ومدى وجود إدارة مستقلة بالمصرف تقوم بمهام المتابعة والإشراف على أنشطة وبرامج المسؤولية الاجتماعية إضافة إلى التعّرف على مجالات تطبيق محاسبة المسؤولية الاجتماعية في هذه المصارف. اتبعت الدراسة المنهج الوصفي التحليلي، وتم جميع البيانات عن طريق استبيان تم توزيعه على الإدارات (أعضاء مجلس الإدارة ومديري الإدارة المالية) بالمصارف السودانية. توصلت الدراسة لنتائج عديد أهمها أن إدارات المصارف السودانية تدرك جيداً مفهوم المسؤولية الاجتماعية، كما تبين أنّه لا يوجد بمعظم المصارف السودانية، وبنك السودان المركزي، قسم أو وحدة خاصة مسؤولة عن متابعة ورقابة والإشراف على برامج وأنشطة المسؤولية الاجتماعية، كذلك توصلت الدراسة إلى أن المصارف السودانية تطبق محاسبة المسؤولية الاجتماعية بدرجات متفاوتة، فقد جاء مجال المساهمين والعملاء بدرجة عالية من التطبيق، بينما جاء التطبيق في مجالي البيئة والعاملين بدرجة ضعيفة جداً. أوصت الدراسة بضرورة إنشاء قسم أو وحدة خاصة مستقلة تتولى مهام متابعة ورقابة والإشراف على تنفيذ البرامج والأنشطة والمشروعات الاجتماعية، كما أوصت بزيادة الاهتمام بمجالي العاملين وحماية البيئة.
Abstract The Current application of Social Responsibility Accounting in the Sudanese Banks
Abstract
The study aims to determine how far the Sudanese banks apply social responsibility accounting, through identifying the extent to which Sudanese banks managements, ( Board of Directors and Financial Affairs Managements) recognize the concept of social responsibility and to detect where there is department or unit specialized and responsible for follow up ,control and supervision over the programs and activities of the social responsibility and finally determine the areas in which Sudanese banks apply Social responsibility accounting .The study adopted descriptive analytical methodology, to collect the date questionnaire was designed and handed out to the managers. The study arrived at a number of results, the most important of which are: the managers of Sudanese banks realize the concept of social responsibility; it was also clear that there is no department or unit specialized and responsible for follow up, control and supervision over the programs and activities of the social responsibility in either Sudanese banks or central bank of Sudan, it was also clear that there was different level of application of social responsibility accounting from one area to another, the banks apply social responsibility accounting regarding customers and shareholders at an high level but the application was at an low level in the area of employs and environment protection. The study concluded with a number of recommendations, the most important of which were: the necessity of establishment of an independent department or an unit to undertake the tasks of control and supervision over the implementation of social programs, activities and projects; finally the study recommends the necessity of the concern with the areas of employ's and environment protection.
 
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
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
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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