1,720,960 research outputs found
The role of voluntary disclosure in listed company: an alternative model
Full text linkThe aim of this paper is to propose a model of social reporting that allows improving the communication of sociability and quantify the sociability. The research approach follows a qualitative methodology, applying a single method approach. The observations are the result of an empirical analysis carried out on the Italian-Stock-Exchange listed companies that have an independent social or sustainability balance sheet. The findings of this research are based, first, on collection of data about the sample, in order to identify the strong and weak points in terms of its management and economic evaluation, and secondly on the introduction of an alternative method of social accounting, with the objective of measuring the sociability of company communication
Exploring voluntary disclosure: a social reporting perspective
No full textProfessional associations, public institutions and groups of companies have developed standards for the diffusion of information that are different from the traditional forms of communication. Among the mentioned representation models a very important role is assumed by the Social-Balance-Sheet. Companies that draw up a SBS may use different international standards and guidelines, because there aren’t defined regulations.
In this direction, the purpose of this paper is to define the role of social balance sheet for contemporary companies in the knowledge economy, by providing an updated conceptualization of international standards and guidelines used to apply the voluntary disclosur
Social reporting and company evaluation
No full textContemporary companies have a growing social role and their responsibility requires the extension of the voluntary disclosure.
According to the idea of triple bottom line (economic, social, environmental) (Elkington, 1998) the number of Social Balance Sheets (SBS) or others similar reports is increased. Moreover, particular attention is given to the definition of a “One Report” that provides both financial and social information to stakeholders (Eccles, Krzus, 2010).
The financial and economic aspect of a company is highlighted by the balance sheet while for the social aspect the companies can use different standards, because there aren’t defined regulations.
The financial and economic aspects of company are highlighted by the balance sheet, while for the social one in the lack of defined regulations we can use different standards
Pension fund's corporateand economic profiles
No full textIl lavoro si propone di analizzare la correlazione fra Responsabilità sociale d’impresa e le scelte di investimento operate dai fondi pensione. Infatti, in Italia, il vuoto di welfare e la carenza di copertura previdenziale dovrebbe spingere le nuove generazioni ad aderire a forme pensionistiche complementari, ciò non sempre avviene per una serie di motivi che il lavoro analizza. Le aziende possono svolgere un ruolo attivo nel nuovo welfare integrato, ad esempio, garantendo la previdenza complementare. In tale logica, però, le imprese debbono avere un riconoscimento come quello di divenire, se giudicate socialmente responsabili, impresa target per gli investimenti dei fondi.
Il lavoro esamina, dunque, la correlazione fra: Fondo pensione/rsi/impresa target/impresa socialmente responsabile. Ciò consentirebbe alle imprese di svolgere un ruolo attivo nel welfare e, nel contempo, di essere compensate dalla perdita di autofinanziamento conseguente alla obbligatorietà di “girare al fondo” il TFR maturando.This survey aims to analyze the relationship between corporate social responsibility and the investment decision of pension funds. In fact, in Italy, the absence of welfare and the lack of social security coverage should encourage the younger generation to join complementary pension form, but this does not always happen for many reasons analyzed by the survey. Companies can play an active role in the new integrated welfare, for example, by ensuring complementary pension form. In this way, however, companies must have a recognition like becoming, if judged socially responsible, target company for the investment of pension funds.
This survey examines, therefore, the relationship among: Pension Funds, CSR, target company, company socially responsible. This would allow companies to play an active role in the welfare and at the same time, to be offset by the loss of cash flow resulting from the obligation to forward to the funds the growing TFR
PRE-PARTICIPATION SCREENING: COST AND YIELD OF THREE DIFFERENT ECG INTERPRETATION CRITERIA
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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
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