The Annual Reports of the Prison Commissioners for Scotland and Religion, 1903–1931

2019 ◽  
Vol 48 (1) ◽  
pp. 83-101
Author(s):  
Cameron McKay
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Individual Choice ◽  
Drinking Habits ◽  
Parental Neglect ◽  
Late Nineteenth ◽  
Causes Of Crime ◽  
Criminological Theories ◽  
The Relationship ◽  
Insight Into

During the late nineteenth and early twentieth century penologists began to explore the possibility that environment and upbringing, as opposed to individual choice, were the causes criminality. The Prison Commissioners for Scotland, the devolved body who administered prisons north of the border, were not immune to this wider trend. Smith has argued that from the 1890s onwards the Commissioners began to accept that criminality was caused by social problems, namely alcoholism, but also parental neglect, poor education and poverty. In their efforts to test these new criminological theories, the Commissioners began to make more careful enquiries into the backgrounds of their charges. From 1896 to 1931 the Commissioners interviewed a sample of prisoners each year and included the findings in their annual report. Although the main focus of these interviews was on the upbringing and drinking habits of prisoners; by the 1900s the Commissioners seem to have added irreligion to the growing list of etiological causes of crime, and from 1903 onwards prisoners were asked to give details on their religious habits. Although it is debateable how much the Prison Commissioners revealed about the relationship between religion and crime, they did however provide a useful insight into the religiosity of the average prisoner.

scholarly journals Economic analysis of growth finance and liquid liabilities in Nigeria

2020 ◽  
Vol 17 (3) ◽  
pp. 387-396 ◽  
Author(s):  
Bello Hassan ◽  
Evans Osabuohien ◽  
Folorunso Ayadi ◽  
Jeremiah Ejemeyovwi ◽  
Victoria Okafor
Keyword(s):  
Secondary Data ◽  
Annual Reports ◽  
Market Development ◽  
Stock Market Development ◽  
Long Run ◽  
Development Policies ◽  
Key Sectors ◽  
Domestic Savings ◽  
The Relationship ◽  
Insight Into

Liquid liabilities are required to develop key sectors that drive the Nigerian economy by ensuring that loans are available for investment purposes. However, controversies concerning the effectiveness of growth finance in fostering liquid liabilities in Nigeria exist. Thus, this study examines the relationship between growth finance and liquid liabilities in Nigeria, with insight into Nigeria’s real sector. In achieving its objective, the study utilizes secondary data from the annual reports of the Central Bank of Nigeria (1980–2018). The study finds that gross domestic savings significantly drive liquid liabilities in the long run compared to other growth finance indicators, which include stock market development and remittance inflows. Therefore, the study recommends that to improve liquid liability, gross domestic savings, among other growth finance indicators, should be harnessed as a tool to efficiently influence liquid liabilities in the Nigerian economy. The study concludes that attention should be paid to development policies that drive all stakeholders’ gross domestic savings.

scholarly journals Dissemination of annual report information on the internet by South African companies

2003 ◽  
Vol 6 (4) ◽  
pp. 765-784
Author(s):  
F Naudé ◽  
A Du Toit
Keyword(s):  
South African ◽  
Annual Report ◽  
Cost Effective ◽  
Business Environment ◽  
Annual Reports ◽  
The Internet ◽  
Corporate Website ◽  
Corporate Websites ◽  
Current State ◽  
The Relationship

The Internet is a cost-effective and efficient way of distributing information to  all stakeholders in a transparent, globalised business environment. The aim of  this study was to determine the current state and level of adoption of the Internet  as a delivery and communication mechanism for disseminating online/digital  annual reports in the largest listed companies in South Africa. The population  selected for the survey was the 2001 Financial Mail top 300 (SA Giants)  companies. The research was conducted by analysing the corporate websites of  the selected companies, to establish the existence of a corporate website and  whether the full annual report was available electronically. The study also  investigated the relationship between digital annual reports and company  characteristics. The investigation revealed that those companies with websites  and digital annual reports are profitable companies.

Implications of Shariah on the voluntary disclosure of Indonesian listed companies

2014 ◽  
Vol 12 (1) ◽  
pp. 76-98 ◽  
Author(s):  
Peni Nugraheni ◽  
Hairul Azlan Anuar
Keyword(s):  
Voluntary Disclosure ◽  
Annual Report ◽  
Quality Measurement ◽  
Annual Reports ◽  
Company Size ◽  
Religious Activities ◽  
Content Type ◽  
Significant Difference ◽  
The Relationship

Purpose – The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor, type of industry and ownership structure). Design/methodology/approach – Voluntary disclosure was measured using a disclosure index with 30 items and content analysis of the 2009 annual report. Statistical analysis included descriptive, Mann–Whitney U and regression. Findings – The result revealed that there is a statistically significant difference in the quantity and quality of voluntary disclosure value of Shariah- and non–Shariah-compliant companies. For regression results, the company size significantly influences the quantity of voluntary disclosure while the quality of voluntary disclosure is affected by company size and type of industry. Research limitations/implications – Although this study only analyses voluntary disclosure in the annual report for a single year (2009), it is hoped to provide a description of the voluntary disclosure in Shariah- and non–Shariah-compliant companies. Practical implications – The findings might be used by regulators to set regulations that encourage the quantity and quality of disclosure practice of Shariah-compliant companies to expand the scope of disclosure related to religious activities. Originality/value – This study measures voluntary disclosure using the disclosure index based on Indonesian regulations and the quantity and quality measurement of Shariah-compliant companies, which may differ from previous Indonesian studies.

Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mai Mohammed Alm El-Din ◽  
Atef Mohammed El-Awam ◽  
Farid Moharram Ibrahim ◽  
Ahmed Hassanein
Keyword(s):  
Earnings Management ◽  
Voluntary Disclosure ◽  
Management Practices ◽  
Annual Report ◽  
Management Practice ◽  
Poor Performance ◽  
Annual Reports ◽  
Content Type ◽  
Nonfinancial Firms ◽  
The Relationship

PurposeThe study explores the relationship between information overloading and the complexity of reporting. In particular, it investigates whether voluntary information in a firm annual report is associated with its readability. Likewise, it examines how a firm's profitability and earnings management practices impact the nexus of voluntary disclosure and readability.Design/methodology/approachIt uses the annual reports of the Egyptian nonfinancial firms listed in the EGX 100 index from 2010 to 2018. The readability of the annual report is measured automatically using the LIX index, and a predeveloped voluntary disclosure index is used to measure the level of voluntary disclosure in the annual reports.FindingsThe results reveal that the readability of annual reports is a negative function of voluntary disclosure, suggesting that Egyptian firms with more voluntary disclosure are likely to have more complex (i.e. less readable) annual reports. Likewise, less profitable firms and firms with earning management practices increase voluntary information in their annual reports, resulting in an adverse impact on their reporting readability.Research limitations/implicationsIt focuses only on the annual reports of Egyptian firms and considers a firm’s overall voluntary information rather than a particular area of voluntary disclosure. It introduces a code to measure the readability of Arabic-written texts, which can be applied to different areas of disclosure.Practical implicationsPolicymakers in Egypt are encouraged to develop enforceable regulations to control voluntary disclosure in annual reports. Egyptian investors should view the practice of higher voluntary disclosure skeptically as its aim may be to divert attention from a firm's poor performance and earnings management practice.Originality/valueThe study is the first evidence from Egypt on the effect of information overloading, proxied by voluntary disclosure, on the readability of reporting. Likewise, it contributes to methodological development in measuring the readability of Arabic-written annual reports.

Female board participation and annual report readability in firms with boardroom connections

2018 ◽  
Vol 33 (4) ◽  
pp. 296-314 ◽  
Author(s):  
Gianluca Ginesti ◽  
Carlo Drago ◽  
Riccardo Macchioni ◽  
Giuseppe Sannino
Keyword(s):  
Opposite Effect ◽  
Annual Report ◽  
Positive Impact ◽  
Policy Implications ◽  
Annual Reports ◽  
Disclosure Quality ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications ◽  
Different Levels

Purpose This paper aims to investigate the relationship between the female board participation and the readability of annual report. Design/methodology/approach Using hand-collected data from a “network-oriented market”, as exists in Italy, which includes 435 annual reports, this study uses a regression analysis to test whether female board participation affects the annual report readability. Findings Female board participation is found to have a positive impact on disclosure readability in firms with small boardroom connections but the opposite effect in firms with large boardroom connections. Research limitations/implications This paper responds to recent calls in the corporate governance literature by investigating whether the female board participation affects the transparency of the disclosure practices. Practical implications This study has policy implications, as it helps to improve evaluations of how, and under which circumstances, female board participation may lead to higher disclosure quality and thus benefit investors. Originality/value This paper shows that female board participation has different effects on the disclosure readability at different levels of board positions in inter-firm networks.

scholarly journals The relationship between annual and sustainability, environmental and social reports

2015 ◽  
Vol 13 (1) ◽  
pp. 979-993 ◽  
Author(s):  
Cristian Carini ◽  
Elisa Chiaf
Keyword(s):  
Social Impact ◽  
Annual Report ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Information Transparency ◽  
First Response ◽  
Petroleum Companies ◽  
Sustainability Reports ◽  
Social Environmental ◽  
The Relationship

This paper is based on the consideration that information transparency and accountability are not only related to the increase of spread information but also to the improvement of the organizational clarity with which the information is conveyed through the periodic reports. The development of an effective communicative behaviour is linked to a good use of the periodical reports – the narrative section of the annual report and social, environmental and sustainability reports – with reference to their adequate completeness and integration. Empirical research emphasizes the importance of information increase, e.g. information on products, processes, strategies, risks, social-environmental impacts, intangibles assets, and so on. As to this, in the last years focused reports on specific subjects have increasingly been made public: in this, social, environmental and sustainability reports (SES) have played a very important role. At the same time, content of the annual report has been extended by the introduction of disclosure about social and environmental issues. In such a context, scarce attention was paid to the different reports’ integration and to the possibility that there could be information repetition. More disclosure could be positive for the reduction of information asymmetry but lack of integration of reports and information redundancy could reduce transparency, without being useful for the readers’ knowledge. By means of a disclosure-scoring system, the aim of this paper is the analysis of the relationship between the content of the annual reports and of the SES reports. To quantify the degree of reports’ completeness and integration a disclosure index has been established. Reports of year 2014 have been analysed. To better understand the companies’ communicative behaviour a specific industry is selected. Extractive petroleum companies are analysed because of their relevant environmental and social impact. In addition to this, previous researches demonstrate that petroleum companies have transparent communication behaviour. Finally, there are specific guidelines for their SES reports’ drafting. The analysis will allow the identification of some communication models and will provide possible response in order to combine the need for more information with the communication tools’ integration. This study could also be a first response to evaluate the potentialities and criticalities of the adoption of the integrated reporting.

A Longitudinal Study of Pro Bono Activities Reported by WPP Group

2012 ◽  
Vol 18 (3) ◽  
pp. 234-246 ◽  
Author(s):  
David S. Waller
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Social Investment ◽  
Advertising Agencies ◽  
Advertising Agency ◽  
Financial Cost ◽  
Longitudinal Approach ◽  
Pro Bono ◽  
Corporate Social ◽  
Insight Into

As organizations formalize their corporate social responsibility (CSR) activities, many firms are voluntarily disclosing these activities in their annual report. Some advertising agencies, for example, are discovering the benefits of undertaking pro bono work and reporting them in their annual reports. This article uses a longitudinal approach to observe the pro bono activities presented in the annual reports of the largest advertising agency holding company in the world, WPP Group. The amount of “social investment” has been disclosed in the annual reports including details of the financial cost of pro bono activities and the types of organizations that are the recipients. This study provides an insight into the disclosed pro bono activities of a major organization across a 10-year period (2000–2009).

Adolescents’ Beliefs About Why Young People Commit Crime

2013 ◽  
Vol 23 (2) ◽  
pp. 185-200 ◽  
Author(s):  
Grace Skrzypiec
Keyword(s):  
Criminal Justice ◽  
Young People ◽  
Female Offenders ◽  
Differential Association ◽  
Male And Female ◽  
Empirically Supported ◽  
Causes Of Crime ◽  
Criminological Theories ◽  
Insight Into

The aim of the study was to obtain adolescents’ perspectives about why young people offend. Twenty-four Australian male and female offenders and non-offenders offered insights about what, according to them, motivates young people to become involved in crime. Without the use of sophisticated language, participants offered explanations that were well-aligned with the ‘big three’ theories suggested by Cullen and Agnew (2003) as major criminological theories — namely, control, differential association, and strain theories. Participants also provided explanations that corroborated Carroll, Houghton, Durkin, and Hattie's (2009) reputation enhancing goals theory. Participants’ explanations were consistent with empirically supported criminological theories, suggesting that young people involved in crime, or associated with known offenders, have insights about the causes of crime. An extrapolation of this notion would suggest that they might also have some insight into what measures could be taken to reduce or prevent offending. Notwithstanding further research, it is proposed that young people should be given more voice in criminal justice matters.

Skeletal elements of crinoid echinoderms: High-resolution structural and microanalytical results

1983 ◽  
Vol 41 ◽  
pp. 194-195
Author(s):  
D. F. Blake ◽  
L. F. Allard ◽  
D. R. Peacor
Keyword(s):  
High Resolution ◽  
Marine Invertebrates ◽  
Sea Urchins ◽  
Structural Features ◽  
Sea Stars ◽  
High Resolution Tem ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

Echinodermata is a phylum of marine invertebrates which has been extant since Cambrian time (c.a. 500 m.y. before the present). Modern examples of echinoderms include sea urchins, sea stars, and sea lilies (crinoids). The endoskeletons of echinoderms are composed of plates or ossicles (Fig. 1) which are with few exceptions, porous, single crystals of high-magnesian calcite. Despite their single crystal nature, fracture surfaces do not exhibit the near-perfect {10.4} cleavage characteristic of inorganic calcite. This paradoxical mix of biogenic and inorganic features has prompted much recent work on echinoderm skeletal crystallography. Furthermore, fossil echinoderm hard parts comprise a volumetrically significant portion of some marine limestones sequences. The ultrastructural and microchemical characterization of modern skeletal material should lend insight into: 1). The nature of the biogenic processes involved, for example, the relationship of Mg heterogeneity to morphological and structural features in modern echinoderm material, and 2). The nature of the diagenetic changes undergone by their ancient, fossilized counterparts. In this study, high resolution TEM (HRTEM), high voltage TEM (HVTEM), and STEM microanalysis are used to characterize tha ultrastructural and microchemical composition of skeletal elements of the modern crinoid Neocrinus blakei.

On Metaphysics and the Political: A Polemics of Reading Baudelaire in the 1930s

2019 ◽  
Vol 58 (2) ◽  
pp. 249-259
Author(s):  
Joseph Acquisto
Keyword(s):  
Twentieth Century ◽  
Political Crisis ◽  
The Political ◽  
Modern Poetry ◽  
Progressive Politics ◽  
The World ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

This essay examines a polemic between two Baudelaire critics of the 1930s, Jean Cassou and Benjamin Fondane, which centered on the relationship of poetry to progressive politics and metaphysics. I argue that a return to Baudelaire's poetry can yield insight into what seems like an impasse in Cassou and Fondane. Baudelaire provides the possibility of realigning metaphysics and politics so that poetry has the potential to become the space in which we can begin to think the two of them together, as opposed to seeing them in unresolvable tension. Or rather, the tension that Baudelaire animates between the two allows us a new way of thinking about the role of esthetics in moments of political crisis. We can in some ways see Baudelaire as responding, avant la lettre, to two of his early twentieth-century readers who correctly perceived his work as the space that breathes a new urgency into the questions of how modern poetry relates to the world from which it springs and in which it intervenes.

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