The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context

2017 ◽  
pp. 55-78 ◽  
Author(s):  
Alberto Incollingo ◽  
Michela Bianchi
Keyword(s):  
Empirical Evidence ◽  
Empirical Analysis ◽  
Development Stage ◽  
International Level ◽  
Integrated Reporting ◽  
International Context ◽  
Preliminary Attempt ◽  
Guiding Principle ◽  
Practical Guidelines ◽  
The Way

In recent years, an increasing number of accounting scholars have been investigating the concept and the purpose of integrated reporting. After the issue of IIRC Framework, which is principle-based, it is now recognized that there is an urgent need for empirical analysis of the content of the reports at their first development stage. This in order to understand if the aims of this new reporting approach are realistic and achievable in practice. This paper responds to such call and it tries to contribute in two ways. Firstly, it illustrates the way in which the Guiding Principle of Connectivity of Information is applied at international level. In particular, we analyzed the compliance of disclosure practices in integrated reports of 2013 with the key forms of Connectivity of information presented in the Framework. Secondly, the paper tries to interpret the practices observed, in order to identify useful implementation criteria of this Guiding Principle. This is light of the fact that the Guiding Principle was noted as the most important to obtain a truly integrated report, but, at the same time, difficult to interpret and problematic to apply. The results of the analysis indicate an application of the principle extremely heterogeneous (and in such cases disappointing), confirming the need to establish practical guidelines to apply it. By this study, we made a preliminary attempt to identify some characteristic attributes of Connectivity of information within integrated reporting. The findings carry implications for eventual refinement of the IIRC Framework and, especially, to support companies wishing to prepare an integrated report.

The Ethics of Fee Practices: An Analysis of Presuppostitions and Accountability

1982 ◽  
Vol 10 (1) ◽  
pp. 13-21 ◽  
Author(s):  
Jeffrey C. Danco
Keyword(s):  
Empirical Evidence ◽  
Professional Practice ◽  
Christian Community ◽  
Ability To Pay ◽  
Preliminary Attempt ◽  
Practical Guidelines ◽  
Sliding Scale ◽  
Fee Schedule ◽  
Fixed Fee

Psychotherapists, both inside and outside of the Christian community, have neglected discussion on the ethics of fee practices. Few ethical or practical guidelines exist to regulate therapists. In this article, the notion of financial sacrifice as a means to stimulate client interest in therapy is dismissed with empirical evidence, and the fixed fee schedule is compared to sliding scale payment. In addition, a preliminary attempt is made to integrate Christian principles with issues of professional practice: Therapists and churches bear a responsibility to minister to those in need, regardless of the ability to pay for services. One method of arranging equal availability of services and solvency of practice is discussed.

Conclusion

2018 ◽  
Author(s):  
Manuel Fröhlich ◽  
Abiodun Williams
Keyword(s):  
Security Council ◽  
International Context ◽  
Peace And Security ◽  
Executive Action ◽  
Trends Over Time ◽  
The Impact ◽  
Over Time ◽  
The Way ◽  
Guiding Questions

The Conclusion returns to the guiding questions introduced in the Introduction, looking at the way in which the book’s chapters answered them. As such, it identifies recurring themes, experiences, structures, motives, and trends over time. By summarizing the result of the chapters’ research into the interaction between the Secretaries-General and the Security Council, some lessons are identified on the changing calculus of appointments, the conditions and relevance of the international context, the impact of different personalities in that interaction, the changes in agenda and composition of the Council as well as different formats of interaction and different challenges to be met in the realm of peace and security, administration, and reform, as well as concepts and norms. Taken together, they also illustrate the potential and limitations of UN executive action.

scholarly journals Oversized Area Indications on Bonus Packs Fail to Affect Consumers’ Transactional Decisions—More Experimental Evidence on the Mars Case

2021 ◽  
Author(s):  
K. P. Purnhagen ◽  
E. van Herpen ◽  
S. Kamps ◽  
F. Michetti
Keyword(s):  
Experimental Evidence ◽  
Empirical Evidence ◽  
Current Paper ◽  
Legal Interpretation ◽  
Eu Legislation ◽  
Behavioural Research ◽  
Actual Choice ◽  
Unfair Commercial Practices Directive ◽  
Legal Sense ◽  
The Way

AbstractFindings from behavioural research are gaining increased interest in EU legislation, specifically in the area of unfair commercial practices. Prior research on the Mars case (Purnhagen and van Herpen 2017) has left open whether empirical evidence can provide an indication that this practice of using oversized indications of additional volume alters the transactional decision of consumers. This, however, is required to determine the “misleadingness” of such a practice in the legal sense as stipulated by the Unfair Commercial Practices Directive 2005/29/EC. The current paper closes this gap by illustrating how behavioural research can inform legal interpretation. In particular, it extends the previous research in two important ways: first, by examining the actual choice that people make; and second, by investigating whether the effects remain present in a context where a comparison product is available. Yet, while supporting and extending the findings of the study from Purnhagen and van Herpen (2017) on deceptiveness, the current study could not produce empirical evidence of a clear influence on the transactional decision of consumers, in the way “UCPD” requires.

Timelessness, Dementia and the Appeal to Practice: A Response to Swinton’s Rejoinder

2021 ◽  
Keyword(s):  
Pastoral Care ◽  
Empirical Evidence ◽  
Critical Appraisal ◽  
Theological Method ◽  
Philosophical Theology ◽  
Static Image ◽  
The Way

In this article, Wilko van Holten and Martin Walton continue the exchange with John Swinton regarding the understanding and usefulness of the “timelessness of God” (Swinton, 2016) in the context of dementia (see HSCC 8(1), “A Critical Appraisal of John Swinton’s Theology of Time and Memory” by van Holten and Walton, 2020, and “A Rejoinder to van Holten and Walton” by Swinton, 2020a). Both van Holten and Walton argue that Swinton’s restatement of God’s eternal presence in terms of unchangeableness comes with a serious theological price, namely, a static image of the divine. Swinton’s refusal to pay this price points to a tension in his thinking on this point. The authors adduce some empirical evidence to substantiate the claim that a timeless and immutable God is psycho-spiritually less appropriate in the context of pastoral care. For van Holten and Walton, their major concern is not with the intentions or conclusions at which Swinton arrives, but with the way in which he argues for those conclusions and expresses these intentions. In this exchange, practical and philosophical theology meet, and the authors explore some of the questions which are raised. These questions ultimately are concerned with theological method. A response to this article by Swinton will also be published in this issue of HSCC (see Swinton, 2022).

scholarly journals Lessons Learned in Fifteen Years of Evolution of the Linking and MoT Office of a R&D Public Center

2016 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Luis Roberto Vega-González
Keyword(s):  
Technology Transfer ◽  
Empirical Evidence ◽  
Final Section ◽  
Lessons Learned ◽  
Technology Transfer Office ◽  
Management Of Technology ◽  
Time Standard ◽  
The Way

In this paper it is proposed that similarly with the evolution and maturation of any organization, the Linking and Management of Technology Office (L & MoT) of a public R&D Mexican Centre has been evolved and is in the way to be transformed into a Technology Transfer Office (TTO). Case of fifteen year evolution of the Centro de Ciencias Aplicadas y Desarrollo Tecnológico L & MoT presents empirical evidence to identify the main phases and actions that have been driving this process along this time. Standard results obtained through the years using the L & MoT Management of Technology Model (MoT) are presented. Emphasis is placed in a final section with the lessons obtained from non-standard results coming from unsuccessful negotiations and failed link actions between the Center and some external organizations. Experience has shown that not all negotiations are successful but curiously, the best lessons for the personnel of a technology transfer office are probably derived from these problematic cases.

Entrepreneurship in the digital press: a semantic analysis

2019 ◽  
Vol 26 (3) ◽  
pp. 416-431
Author(s):  
Myriam Martí-Sánchez ◽  
Desamparados Cervantes-Zacarés ◽  
Arturo Ortigosa-Blanch
Keyword(s):  
Empirical Evidence ◽  
Thematic Analysis ◽  
Design Methodology ◽  
Semantic Analysis ◽  
Word Association ◽  
Innovation Ecosystem ◽  
Content Type ◽  
The Public ◽  
The Media ◽  
The Way

Purpose The purpose of this paper is to analyse how the media addresses entrepreneurship and to identify the attributes linked to this phenomenon. Design/methodology/approach The sample is defined in terms of a linguistic corpus comprised of content related to entrepreneurship drawn from the digital editions of the three most important Spanish economic newspapers for the period 2010–2017. Word association and co-occurrence analyses were carried out. Further, a non-supervised clustering process was used as the basis for a thematic analysis. Findings Correspondence between social and media patterns related to the entrepreneurship phenomenon is revealed by the results. It is shown how attributes such as “success”, “innovation”, “ecosystem” and “woman” appear as very relevant and are linked to different co-occurrence scenarios. Relevant thematic groups are also identified related to lexical associations such as innovation, digital economy and public policies linked to entrepreneurship. Research limitations/implications It is important to emphasise that this study has identified and explored relationships between words, but not their evolution. Furthermore, conclusions cannot be drawn concerning whether there are differences in how each newspaper has dealt with entrepreneurship because of the way the corpus was constructed. Originality/value The study provides empirical evidence that helps to identify the way media approaches entrepreneurship. The authors carried out the analysis on the media contents and not on the perception of the public on the phenomenon.

Framing, resonance and war: Foregrounds and backgrounds of cultural congruence

2017 ◽  
Vol 25 (1) ◽  
pp. 61-85 ◽  
Author(s):  
Markus Kornprobst
Keyword(s):  
Empirical Evidence ◽  
Empirical Analysis ◽  
Public Support ◽  
Cultural Congruence ◽  
Culturally Congruent ◽  
Different Dimensions ◽  
Communicative Processes

This article addresses the communicative processes through which leaders succeed or fail to generate public support for going to war. In order to answer this question, I rely on the framing literature’s insight that cultural congruence helps make frames resonate with an audience. Yet, my argument examines this phenomenon in greater depth. There is more to cultural congruence than selecting commonplaces such as analogies and metaphors from a repertoire that the audience widely shares. Culturally congruent framing also features a genre and more general themes that are taken out of such a repertoire. My empirical analysis of Tony Blair’s communicative moves to sway the British public to fight over Kosovo and Iraq provides empirical evidence for this framework. This study makes two important contributions. First, it highlights that public contestations about going to war criss-cross the overly neat categories proposed by most scholars interested in this phenomenon. Second, in identifying different dimensions of framing, this article deepens our understandings of cultural congruence.

scholarly journals An interdisciplinary perspective on the value of envy

2021 ◽  
Author(s):  
Jens Lange ◽  
Sara Protasi
Keyword(s):  
Empirical Evidence ◽  
Empirical Research ◽  
Interdisciplinary Collaboration ◽  
The Self ◽  
Instrumental Value ◽  
The Public ◽  
Multiple Components ◽  
Interdisciplinary Perspective ◽  
Theoretical Investigations ◽  
The Way

The public and scholars alike largely consider envy to be reprehensible. This judgment of the value of envy commonly results either from a limited understanding of the nature of envy or from a limited understanding of how to determine the value of phenomena. Overcoming this state requires an interdisciplinary collaboration of psychologists and philosophers. That is, broad empirical evidence regarding the nature of envy generated in psychological studies must inform judgments about the value of envy according to sophisticated philosophical standards. We conducted such a collaboration. Empirical research indicates that envy is constituted by multiple components which in turn predict diverse outcomes that may be functional for the self and society. Accordingly, the value of envy is similarly nuanced. Sometimes, envy may have instrumental value in promoting prudentially and morally good outcomes. Sometimes, envy may be non-instrumentally prudentially and morally good. Sometimes, envy may be bad. This nuanced perspective on the value of envy has implications for recommendations on how to deal with envy and paves the way toward future empirical and theoretical investigations on the nature and the value of envy.

scholarly journals Analysis of the international impact of the Brazilian base “Qualis”-Education

2020 ◽  
Author(s):  
FG Rocha ◽  
RF Sabino ◽  
Alejandro Frery
Keyword(s):  
Higher Education ◽  
Web Of Science ◽  
International Level ◽  
Research Institutions ◽  
International Context ◽  
International Impact ◽  
Current Scenario ◽  
The Impact

© 2020, Akadémiai Kiadó, Budapest, Hungary. This work deals with the journals in the area of Education classified in the last available Brazilian Qualis database, period 2013–2016, seeking to analyze the alignment of the strata to international bibliometric criteria. The impact of a journal implies its internationalization, which is a standard adopted worldwide. This subject has been gaining prominence in higher education and research institutions, which began to consider the production of their researchers in indexed journals.Considering the national and international relevance and the fact that they aggregate publications from various fields, we used data from the Scopus and Web of Science (WoS) databases. The results show that belonging to the most relevant international bases is not among the Capes requirements for the classification of journals, and also that there is a relatively low number of journals with a real impact for scientific dissemination in the field of Education. The conclusions indicate that, in the current scenario, researchers in this field will continue to publish their work in journals with little or no impact, making the output of Brazilian research remain without prominence at an international level. To ensure that the Qualis stratification in the field of Education does not distance itself from the international context, it is necessary to adopt criteria that privilege factors such as adherence to WoS and Scopus, especially for the A1 and A2 journals, considered of highest quality.

scholarly journals The way public relations practitioners influence media agendas in Vietnam

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Van Thi Hong Loan
Keyword(s):  
Public Relations ◽  
Empirical Evidence ◽  
Research Data ◽  
Media Content ◽  
Media Relations ◽  
The West ◽  
Public Relations Practitioners ◽  
The Public ◽  
The Media ◽  
The Way

The paper provides empirical evidence for the development of the theory of media agendasetting. The power of the media, according to the theory, has been changed in public relations in Vietnam. Public relations practitioners have power to shape media content as they desire. This research uncovers that public relations practitioners not only impact media agendas as the theory describes, but also do the job of journalists. While public relations practitioners in the West use framing and information subsidies to influence media agendas for the public, this study indicated that practitioners in Vietnam tend to be responsible for public relations editorials that are considered as the main duty of media people. The paper additionally explains the way Vietnamese journalists conduct news to underpin understanding of the characteristics of media relations in the country. This paper also presents a Tripolar model of corporate, media and public agendas which was designed based on the research data.

Sign in / Sign up

Export Citation Format

Share Document