1,720,954 research outputs found
Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector
No full textThe aim of the study was to present the way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported in the Polish insurance sector. Moreover was intended to check the engagement of Polish insurance companies in non-financial reporting and to determine in which areas they are socially responsible. Non-financial reporting is facing many problems which derive from the lack of uniform standards and regulations. The research was carried out by compiling the existing data on the official websites of insurance companies and elaborating a case study of Ergo Hestia. A role model of transparent CSR reporting is the social report of the Ergo Hestia Group from 2020, which was prepared in accordance with GRI (Global Reporting Initiative) standards, the UN "2030 Agenda for Sustainable Development" goals and the principles of "Good Practice". The study shows that the insurance market is insufficiently involved in sustainable development issues and focuses primarily on building a good reputation. The social commitment of companies outweighs other areas of CSR, which makes the comparison process difficult to realise.(original abstract)Celem badań jest analiza udostępnianych informacji w zakresie raportowania niefinansowego przez firmy polskiego sektora ubezpieczeń. Ponadto przeprowadzono analizę stopnia zaangażowania polskich zakładów ubezpieczeń w raportowanie niefinansowe, weryfikację obszarów, w jakich są one odpowiedzialne społecznie, oraz zaprezentowano wzorcowy sposób raportowania. Badania przeprowadzono metodą zestawiania danych wtórnych znajdujących się na oficjalnych stronach internetowych polskich zakładów ubezpieczeń i poprzez case study raportu zrównoważonego rozwoju Ergo Hestia Group z 2020 roku. Wzorem przejrzystego raportowania CSR jest raport społeczny Grupy Ergo Hestia z 2020 roku przygotowany zgodnie ze standardami GRI, celami ONZ "Agenda na rzecz zrównoważonego rozwoju 2030" oraz zasadami "Dobrych Praktyk". Z badań wynika, że rynek ubezpieczeniowy w niewystarczającym stopniu angażuje się w kwestie zrównoważonego rozwoju i koncentruje się przede wszystkim na budowaniu dobrej reputacji. Zaangażowanie społeczne firm przytłacza inne obszary CSR, co utrudnia proces porównania informacji niefinansowych między jednostkami.(abstrakt oryginalny
Rachunkowość ukierunkowana na społeczną odpowiedzialność biznesu: analiza polskiego sektora ubezpieczeń
No full textThe aim of the study was to present the way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported in the Polish insurance sector. Moreover was intended to check the engagement of Polish insurance companies in non-financial reporting and to determine in which areas they are socially responsible. Non-financial reporting is facing many problems which derive from the lack of uniform standards and regulations. The research was carried out by compiling the existing data on the oficial websites of insurance companies and elaborating a case study of Ergo Hestia. A role model of transparent CSR reporting is the social report of the Ergo Hestia Group from 2020, which was prepared in accordance with GRI (Global Reporting Initiative) standards, the UN “2030 Agenda for Sustainable Development” goals and the principles of “Good Practice”. The study shows that the insurance market is insuficiently involved in sustainable development issues and focuses primarily on building a good reputation. The social commitment of companies outweighs other areas of CSR, which makes the comparison process dificult to realise.Celem badań jest analiza udostępnianych informacji w zakresie raportowania niefinansowego przez firmy polskiego sektora ubezpieczeń. Ponadto przeprowadzono analizę stopnia zaangażowania polskich zakładów ubezpieczeń w raportowanie niefinansowe, weryfikację obszarów, w jakich są one odpowiedzialne społecznie, oraz zaprezentowano wzorcowy sposób raportowania. Badania przeprowadzono metodą zestawiania danych wtórnych znajdujących się na oficjalnych stronach internetowych polskich zakładów ubezpieczeń i poprzez case study raportu zrównoważonego rozwoju Ergo Hestia Group z 2020 roku. Wzorem przejrzystego raportowania CSR jest raport społeczny Grupy Ergo Hestia z 2020 roku przygotowany zgodnie ze standardami GRI, celami ONZ „Agenda na rzecz zrównoważonego rozwoju 2030” oraz zasadami „Dobrych Praktyk”. Z badań wynika, że rynek ubezpieczeniowy w niewystarczającym stopniu angażuje się w kwestie zrównoważonego rozwoju i koncentruje się przede wszystkim na budowaniu dobrej reputacji. Zaangażowanie społeczne firm przytłacza inne obszary CSR, co utrudnia proces porównania informacji niefinansowych między jednostkami
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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