1,720,952 research outputs found
Readiness of auditor companies for the ESG reporting period
No full textTöö kirjutamise ajal on ESG raporteerimisega tegelemine ettevõtete ja audiitorettevõtete seas muutunud väga aktuaalseks teemaks. Seetõttu oligi käesoleva lõputöö eesmärgiks uurida audiitorettevõtete valmisolekut ESG aruandlusperioodiks, millest tuli välja ettevõtete ning audiitorite hetkeolukord aruandlusmaastikul. Töö eesmärgi täitmiseks sõnastati autori poolt järgnevad uurimisülesanded:
1. Tuua välja jätkusuutlikkuse aruandlusega seotud teoreerilised aspektid ja anda ülevaade ESG aruandluse õiguslikust taustast.
2. Viia läbi analüüs audiitorettevõtete seas, et selgitada välja audiitorettevõtete valmiksolek ESG arundlusperioodiks.
Töö esimeses osas anti ülevaade jätkusuutlikkuse aruandluse teoreetilisest taustast ja õiguslikest alustest. Toodi välja kolmikmõõtme ajalugu, säästva arengu printsiibid, erinevad direktiivid ning standardid, mis on seotud ESG raporteerimisega.
Töö teises osas viidi läbi võrdlev analüüs PwC, KPMG ja BDO esindajatega teehtud intervjuude põhjal.
Kvalitatiivse andmekogumismeetodina kasutati poolstruktureeritud intervjuud, mis transkribeeriti ning mille interpreteeringutest ja võrdleva analüüsi tulemustest tehti lõpuks järeldused.
Analüüsi järeldustes tuuakse välja, et suuremad audiitorettevõtted on aruandlusperioodiks valmis. Tegeletakse aktiivselt firmade hetkeolukorra kaardistamistega ja konsulteerimistega. Töötajaid koolitatakse palju ning suurt abi saadakse selleks rahvusvaheliselt võrgustikult ettevõtte siseselt.
Nõrgemast küljest nähakse riigipoolset tuge, kuna kõik süsteemid on alles loomisel, siis midagi kindlat veel pole. Lisaks võiks riik rohkem ja läbipaistvamalt informeerida ettevõtteid ESG kohustusest ning vastata tekkida võivatele küsimustele
Väiksematel audiitorettevõtetel hetkel suurt mahtu seoses jätkusuutlikkuse aruandlusega veel pole, kuid kui see peaks tulema, siis see kasvab väga hüppeliselt. Nende silmis on riigipoolne tugi väga hea ning koolitusi ja teadvustamist on piisavalt. Lisaks tuuakse välja, et ettevõtete keskkonna hetkese olukorra kaardistamine võib osutuda alguses keeruliseks, kuna firmad pole harjunud sellise informatsiooniga töötama.
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Kuna lõputöö seab mahulised piirangud ning lõputöö raames on käsitletud ainult ainult audiitorettevõtete poolne arvamus, siis teeb autor ettepaneku teemat veel edasi arendada. Edaspidi võiks lisaks uurida riigi või Audiitorkogu poolset arvamust ning valmisolekut.During the process of writing the thesis, dealing with ESG reporting has become an extremely relevant topic among companies and audit firms. Therefore, the aim of this thesis was to investigate the readiness of audit firms for the ESG reporting period, revealing the current situation of companies and auditors in the reporting landscape. In order to achieve the aim of the thesis, the author formulated the following research tasks:
1. To outline the theoretical aspects related to sustainability reporting and provide an overview of the legal background of ESG reporting.
2. To conduct an analysis among audit firms to determine their readiness for the ESG reporting period.
In the first part of the thesis, an overview of the theoretical background and legal foundations of sustainability reporting was provided. The historical evolution of the triple bottom line, principles of sustainable development, various directives, and standards related to ESG reporting were highlighted.
In the second part, a comparative analysis was conducted based on interviews with representatives from PwC, KPMG, and BDO. A semi-structured interview was used as a qualitative data collection method, which was transcribed, and conclusions were drawn from interpretations and comparative analysis.
The conclusions of the analysis indicate that larger audit firms are prepared for the reporting period. They are actively engaged in mapping the current situation of companies and providing consultations. Employees undergo extensive training, and significant assistance is obtained from the international network within the company.
On the weaker side, there is a perceived need for support from the government since all systems are still in the process of being established, and nothing concrete has been finalized yet. Additionally, it is suggested that the government should inform companies more extensively and transparently about their ESG obligations and address any emerging questions.
Smaller audit firms currently do not handle a significant volume of sustainability reporting, but if it were to increase, it would grow rapidly. They view government support as very beneficial, and there are sufficient training and awareness initiatives. Furthermore, it is noted
that initially, assessing the current environmental situation of companies might be challenging as firms are not accustomed to working with such information.
As the thesis imposes constraints on volume, and only the perspective of audit firms is addressed, the author suggests further development of the topic. In the future, it would be beneficial to explore the views and readiness of the government or the Audit Chamber in addition to audit firms
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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