The Pros and Cons of Regulating Corporate Reporting: A Critical Review of the Arguments

2010 ◽  
Author(s):  
Robert M. Bushman ◽  
Wayne R. Landsman
Keyword(s):  
Critical Review ◽  
Corporate Reporting ◽  
Pros And Cons

scholarly journals CORE & MORE – THE CONCEPT OF INTELLIGENT REPORTING FOR CORPORATE INFORMATION

2020 ◽  
pp. 104-113
Author(s):  
Kamil Mazurkiewicz
Keyword(s):  
Critical Review ◽  
Abstract Thinking ◽  
Business Practices ◽  
Corporate Reporting ◽  
The Core ◽  
Research Hypothesis ◽  
It Support ◽  
The Subject ◽  
It Skills ◽  
Corporate Information

This article deals with the problem of a new way of reporting corporate information – the Core & More concept. Its aim is to evaluate the Core & More concept as it relates to the increasing transparency of corporate reporting as well as to the transparency of information provided to stakeholders. On the basis of a critical review of the subject literature, reports of sector institutions and interviews with representatives of business practices, the research hypothesis was verified positively. Corporate reports that conform to the standards of the Core & More concept are more transparent and the information given to stakeholders is structured. The Core & More concept allows to derogate from the silo approach of reporting. It structures information, makes it more readable and more logical to understand. The implementation of this concept, however, requires reporting persons to use abstract thinking. Additionally, while creating reports, one should have both IT skills and IT support because this concept involves, to a large extent, the use of IT tools.

A Comparative Analysis and Critical Review of Summarization Techniques

2020 ◽  
Vol 17 (9) ◽  
pp. 4167-4171
Author(s):  
Mausumi Goswami ◽  
M. Niranjanamurthy ◽  
Anlin Assisi ◽  
Sanjana Pillai ◽  
Christy Sunny ◽  
...  
Keyword(s):  
Critical Review ◽  
Gap Analysis ◽  
Text Summarization ◽  
Unstructured Data ◽  
Original Text ◽  
Digital Evolution ◽  
Business Applications ◽  
Pros And Cons ◽  
The Common ◽  
Evaluation Techniques

Unstructured data is outcome of various major business applications. Summarizing unstructured data is considered as a significant task in this era of smart digital evolution. Text summarization is basically done using the common approaches on the basis of certain predefined rules. Text summarization is a branch of text mining which helps in bringing together the main content of the text from the original text or document. This work was an attempt to understand the existing literature and make a critical review on the pros and cons of the methods used. A gap analysis is also included after inspecting various methods. A comparative study of intrinsic and extrinsic evaluation techniques is included. A methodology is proposed for text summarization using machine learning.

scholarly journals Scanning Strategies in the PBF Process: A Critical Review

2020 ◽  
Author(s):  
Ehsan Malekipour ◽  
Hazim El-Mounayri
Keyword(s):  
Residual Stress ◽  
Critical Review ◽  
Heat Accumulation ◽  
Scanning Strategy ◽  
Homogeneous Microstructure ◽  
Powder Bed ◽  
Pros And Cons ◽  
Scanning Strategies ◽  
Metallic Parts ◽  
Powder Fusion

Abstract The powder-bed fusion (PBF) process is capable of producing near-fully dense metallic parts; however, various defects — particularly thermal abnormalities — can still be observed during the process. Some of these thermal defects — cracks, distortion, delamination of layers, and microporosity — cannot be removed by post-processing operations. The majority of these abnormalities are the result of residual stress, heat accumulation, lack of inter-track /inter-layer bonding, lack of powder fusion, or a combination of these factors. Modifying the scanning strategy (the topology of scanning tracks) can efficiently mitigate these abnormalities by adjusting the process parameters and adopting proper scanning patterns. The implementation of different scanning strategies significantly changes the ultimate quality of printed parts and manufacturing process lead time. Choosing a proper scanning strategy minimizes the residual stress and internal porosity, generates homogeneous microstructure, and avoids heat accumulation throughout the part during the printing process. In this work, we conducted a critical review of different scanning strategies, their pros and cons, limitations, and influence on the resulting properties of fabricated parts. Furthermore, we report the latest efforts for improvement of the current scanning strategies and introduce the-state-of-the-art strategies in the multi-laser PBF (ML-PBF) process. The insights provided here can assist scholars in evaluating existing scanning strategies and scanning patterns, and in identifying ways both to overcome scanning limitations and to modify them. On the other hand, it can assist manufacturers in selecting the best scanning strategies for their products based on their designs, demands, and resources.

scholarly journals The Janus Face of PAMAM Dendrimers Used to Potentially Cure Nonenzymatic Modifications of Biomacromolecules in Metabolic Disorders—A Critical Review of the Pros and Cons

Molecules ◽  
2013 ◽  
Vol 18 (11) ◽  
pp. 13769-13811 ◽  
Author(s):  
Magdalena Labieniec-Watala ◽  
Kamil Karolczak ◽  
Karolina Siewiera ◽  
Cezary Watala
Keyword(s):  
Critical Review ◽  
Metabolic Disorders ◽  
Pamam Dendrimers ◽  
Pros And Cons

EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey

2017 ◽  
Vol 237 (3) ◽  
pp. 163-189 ◽  
Author(s):  
Margit Schratzenstaller ◽  
Alexander Krenek ◽  
Danuše Nerudová ◽  
Marian Dobranschi
Keyword(s):  
Political Economy ◽  
Critical Review ◽  
Fiscal Federalism ◽  
Member States ◽  
The Social ◽  
The Future ◽  
Pros And Cons ◽  
Resource System ◽  
The Eu

Abstract EU taxes play a key role in political and economic discussions about the future of the EU own resource system, and their desirability can vary accordingly. It is therefore essential to clearly articulate the goals which are to be achieved by the introduction of this new financing tool. This paper provides a critical review of pros and cons of EU taxes put forward in the literature. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no convincing (overall) case for funding the EU budget with EU taxes rather than with contributions by Member States which currently make up for the lion’s share of EU own resources. There are, however, some specific issues arising from a sustainability perspective, which could be addressed with the introduction of EU taxes. Departing from a comprehensive concept of sustainability which is based on the economic, the social, the environmental and the cultural/institutional pillar of sustainability, the paper identifies existing sustainability gaps in taxation in the EU. EU taxes if designed accordingly may be suitable instruments to reduce these sustainability gaps and thus to strengthen sustainability-orientation of taxation in the EU.

scholarly journals The pros and cons of lignin valorisation in an integrated biorefinery

RSC Advances ◽  
2014 ◽  
Vol 4 (48) ◽  
pp. 25310-25318 ◽  
Author(s):  
Zea Strassberger ◽  
Stefania Tanase ◽  
Gadi Rothenberg
Keyword(s):  
Critical Review ◽  
Economic Aspects ◽  
Short Term ◽  
Integrated Biorefinery ◽  
Pros And Cons ◽  
The Subject

Wood to chemicals is the subject of this short critical review, that outlines the chemical and economic aspects of several short-term and long-term perspectives for the valorisation of lignin to aromatics, polymers and materials.

Semi-synthesis as a tool for broadening the health applications of bioactive olive secoiridoids: a critical review

2021 ◽  
Author(s):  
Manuela Oliverio ◽  
Monica Nardi ◽  
Maria Luisa Di Gioia ◽  
Paola Costanzo ◽  
Sonia Bonacci ◽  
...  
Keyword(s):  
Critical Review ◽  
Natural Compounds ◽  
Effective Strategy ◽  
Synthetic Analogues ◽  
Health Applications ◽  
Natural And Synthetic

Semi-synthesis is an effective strategy to obtain both natural and synthetic analogues of the olive secoiridoids, starting from easy accessible natural compounds.

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