scholarly journals ESG disclosure patterns in the Baltics

2020 ◽  
Author(s):  
Ilze Zumente ◽  
Nataļja Lāce ◽  
Jūlija Bistrova
Keyword(s):  
Content Analysis ◽  
Statistical Analysis ◽  
Stock Exchange ◽  
Financial Disclosure ◽  
Social Dimensions ◽  
Key Characteristics ◽  
Wide Range ◽  
Financial Metrics ◽  
The Baltic ◽  
Disclosure Patterns

The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG transparency scores with an average of 41%. On aggregate, governance and social dimensions are reported better (49% and 44%) than environmental (24%). Correlation analysis was performed to test the correlation between ESG and selected financial metrics revealing that the ESG disclosure score correlates with the firm’s market capitalization.

The (Mis)Uses of Race in Research on College Students: A Systematic Review

JCSCORE ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 5-41
Author(s):  
Marc P. Johnston-Guerrero
Keyword(s):  
Higher Education ◽  
College Students ◽  
Systematic Review ◽  
Content Analysis ◽  
Student Affairs ◽  
Educational Outcomes ◽  
Racial Groups ◽  
Higher Education Journals ◽  
Wide Range ◽  
Implicit And Explicit

Race has been one of the most controversial subjects studied by scholars across a wide range of disciplines as they debate whether races actually exist and whether race matters in determining life, social, and educational outcomes. Missing from the literature are investigations into various ways race gets applied in research, especially in higher education and student affairs. This review explores how scholars use race in their framing, operationalizing, and interpreting of research on college students. Through a systematic content analysis of three higher education journals over five years, this review elucidates scholars’ varied racial applications as well as potential implicit and explicit messages about race being sent by those applications and inconsistencies within articles. By better understanding how race is used in higher education and student affairs research, scholars can be more purposeful in their applications to reduce problematic messages about the essentialist nature of race and deficit framing of certain racial groups.

META-ANALYSIS ON AMERICAN PRESIDENTIAL ELECTION - 2016 AND AMERICAN STOCK MARKET

2020 ◽  
Vol 38 (1) ◽  
Author(s):  
Farhan Ahmed ◽  
Salman Bahoo ◽  
Sohail Aslam ◽  
Muhammad Asif Qureshi
Keyword(s):  
Content Analysis ◽  
Stock Market ◽  
Event Study ◽  
Presidential Election ◽  
Republican Party ◽  
Stock Exchange ◽  
Meta Analysis ◽  
Composite Index ◽  
Stock Index ◽  
Political Event

This paper aims to analyze the efficient stock market hypothesis as responsive to American Presidential Election, 2016. The meta-analysis has been done combining content analysis and event study methodology. The all major newspapers, news channels, public polls, literature and five important indices as Dow Jones Industrial Average (DJIA), NASDAQ Stock Market Composit Indexe (NASDAQ-COMP), Standard & Poor's 500 Index (SPX-500), New York Stock Exchange Composite Index (NYSE-COMP) and Other U.S Indexes-Russell 2000 (RUT-2000) are critically examined and empirically analyzed. The findings from content analysis reflect that stunned winning of Mr Trump from Republican Party worked as shock for American stock market. From event study, findings confirmed that all the major indices reflected a decline on winning of Trump and losing of Ms. Clinton from Democratic. The results are supported empirically and practically through the political event like BREXIT that resulted in shock to Global stock index and loss of $2 Trillion.

scholarly journals Image Statistics Preserving Encrypt-then-Compress Scheme Dedicated for JPEG Compression Standard

Entropy ◽  
2021 ◽  
Vol 23 (4) ◽  
pp. 421
Author(s):  
Dariusz Puchala ◽  
Kamil Stokfiszewski ◽  
Mykhaylo Yatsymirskyy
Keyword(s):  
Statistical Analysis ◽  
Image Encryption ◽  
Experimental Studies ◽  
Quality Measures ◽  
Input Image ◽  
Jpeg Compression ◽  
Image Statistics ◽  
Compression Stage ◽  
Wide Range ◽  
The Impact

In this paper, the authors analyze in more details an image encryption scheme, proposed by the authors in their earlier work, which preserves input image statistics and can be used in connection with the JPEG compression standard. The image encryption process takes advantage of fast linear transforms parametrized with private keys and is carried out prior to the compression stage in a way that does not alter those statistical characteristics of the input image that are crucial from the point of view of the subsequent compression. This feature makes the encryption process transparent to the compression stage and enables the JPEG algorithm to maintain its full compression capabilities even though it operates on the encrypted image data. The main advantage of the considered approach is the fact that the JPEG algorithm can be used without any modifications as a part of the encrypt-then-compress image processing framework. The paper includes a detailed mathematical model of the examined scheme allowing for theoretical analysis of the impact of the image encryption step on the effectiveness of the compression process. The combinatorial and statistical analysis of the encryption process is also included and it allows to evaluate its cryptographic strength. In addition, the paper considers several practical use-case scenarios with different characteristics of the compression and encryption stages. The final part of the paper contains the additional results of the experimental studies regarding general effectiveness of the presented scheme. The results show that for a wide range of compression ratios the considered scheme performs comparably to the JPEG algorithm alone, that is, without the encryption stage, in terms of the quality measures of reconstructed images. Moreover, the results of statistical analysis as well as those obtained with generally approved quality measures of image cryptographic systems, prove high strength and efficiency of the scheme’s encryption stage.

scholarly journals Analysis of the Water Level Variation in the Polish Part of the Vistula Lagoon (Baltic Sea) and Estimation of Water Inflow and Outflow Transport through the Strait of Baltiysk in the Years 2008–2017

Water ◽  
2021 ◽  
Vol 13 (10) ◽  
pp. 1328
Author(s):  
Michał Szydłowski ◽  
Wojciech Artichowicz ◽  
Piotr Zima
Keyword(s):  
Statistical Analysis ◽  
Numerical Model ◽  
Baltic Sea ◽  
Water Level ◽  
Vistula Lagoon ◽  
Level Variation ◽  
The Baltic Sea ◽  
Water Level Variation ◽  
The Baltic ◽  
The Vistula Lagoon

The Vistula Lagoon is located in both Poland and Russia along the southern coast of the Baltic Sea. It is connected to the Baltic Sea in the Russian part by the Strait of Baltiysk. The purpose of the paper is to identify the dominant factors underlying the water level variation mechanism at Tolkmicko in the Vistula Lagoon, revealed by a statistical analysis of the measured data and a discussion on the inflow and outflow transport variation through the strait, estimated by numerical modeling. Seawater transport is exceptionally valuable in terms of the hydrological water balance in the lagoon. Historical research on the hydrology of the lagoon shows that the water exchange in the lagoon is quite complex due to the presence of several different sources of water balance, such as seawater inflow, river inflow, groundwater inflow, precipitation, and evaporation. Unfortunately, there are no current data on seawater inflow and outflow through the Strait of Baltiysk due to the lack of continuous flow measurements in the strait. A novelty of the current work is an in-depth statistical analysis of the water level variation in the Polish part of the lagoon over a long time period and an estimation of water transport through the Strait of Baltiysk by use of a numerical model. The model reproduces well the water level variation responding to variations in the sea level outside the lagoon and the wind action over the lagoon. The years 2008–2017 were chosen as the analysis period. A two-dimensional free surface shallow water numerical model of the lagoon was adapted to simulate the water level variation in view of the wind over the lagoon and the sea level variation at one open boundary. Finally, it was concluded that the water level variation on the Polish side of the Vistula Lagoon is dominated by two factors: the water level in the Gulf of Gdańsk and the wind over the lagoon. The average annual marine water inflow into the Vistula Lagoon was estimated to be equal to 15.87 km3.

Measuring the quality of the “comply or explain” approach

2015 ◽  
Vol 30 (4/5) ◽  
pp. 373-412 ◽  
Author(s):  
Michail Nerantzidis
Keyword(s):  
Content Analysis ◽  
Web Sites ◽  
Stock Exchange ◽  
The Body ◽  
Content Type ◽  
Athens Stock Exchange ◽  
Recent Financial Crisis ◽  
The One ◽  
Comply Or Explain

Purpose – This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this accountability mechanism, to elevate auditors’ potential role in the control of corporate governance (CG) statements and to contribute to the discussion about the reform of this principle; a prolonged dialogue that has been started by European Commission in the light of the recent financial crisis. Design/methodology/approach – The approach taken is a content analysis of CG statements and Web sites of a non-probability sample of 144 Greek listed companies on the Athens Stock Exchange for the year 2011. Particularly, 52 variables were evaluated from an audit compliance perspective using a coding scheme. From this procedure, the level of compliance with Hellenic Federation of Enterprises (SEV) code, as well as the content of the explanations provided for non-compliance, were rated. Findings – The results show that although the degree of compliance is low (the average governance rating is 35.27 per cent), the evaluation of explanations of non-compliance is even lower (from the 64.73 per cent of the non-compliance, the 40.95 per cent provides no explanation at all). Research limitations/implications – The research limitations are associated with the content analysis methodology, as well as the reliability of CG statements. Practical implications – This study indicates that companies on the one hand tend to avoid the compliance with these recommendation practices, raising questions regarding the effectiveness of the SEV code; while on the other, they are not in line with the spirit of the CG code, as they do not provide adequate explanations. These results assist practitioners and/or policy-makers in perceiving the efficacy of the “comply or explain” approach. Originality/value – While there is a great body of research that has looked into the compliance with best practices, this study is different because it is the first one that rates not only the degree of the compliance with the code’s practices but also the content of the explanations provided for non-compliance. This is particularly interesting because it adds to the body of research by providing a new approach in measuring the quality of the “comply or explain” principle in-depth.

Rietveld quantitative amorphous content analysis

2001 ◽  
Vol 34 (2) ◽  
pp. 196-202 ◽  
Author(s):  
A. G. De La Torre ◽  
S. Bruque ◽  
M. A. G. Aranda
Keyword(s):  
Content Analysis ◽  
Statistical Analysis ◽  
Systematic Errors ◽  
Rietveld Analysis ◽  
Tricalcium Silicate ◽  
Absorption Coefficients ◽  
Amorphous Content ◽  
Orientation Effects ◽  
Main Component ◽  
Very High

A procedure for Rietveld quantitative amorphous content analysis (RQACA) is outlined, in which the effects of systematic errors in the powder patterns are studied. The method derives the amorphous content from the small overestimation of an internal crystalline standard in a Rietveld refinement of an appropriate mixture. Of several standards studied, Al2O3gave the best results. The statistical analysis of standard mixtures with a known amount of amorphous content indicated that this is a precise and accurate tool. It enables the measurement of the amorphous content with an accuracy close to 1%. Sample preparation and Rietveld analysis need to be optimized in order to minimize the systematic errors. The analysis of samples with phases displaying strong preferred orientation effects gives very high errors in the amorphous content. Samples with different absorption coefficients have also been studied in order to evaluate the importance of microabsorption. This plays an important role but it can be adequately corrected if the absorption coefficients of the standard and the sample are not very different. RQACA has been applied to tricalcium silicate, C3S, which is the main component of Portland cement. The average amorphous content of C3S, after microabsorption correction using two standards of higher and lower absorption coefficients, was found to be 19%.

Mainstream Superhero Comics and Gendered Representations of Social Control

2017 ◽  
Author(s):  
Hope Hutchins
Keyword(s):  
Content Analysis ◽  
Social Control ◽  
Police Officers ◽  
Qualitative Content Analysis ◽  
Graphic Novels ◽  
Real Life ◽  
Women Police Officers ◽  
Wide Range ◽  
Media Constructions ◽  
Women Police

In the context of increasing familiarity with mainstream superhero comics and their characters, a wide range of readers are being exposed to the values regarding gender and social control being communicated in this genre. Therefore, it is important to assess whether social control is signified differently for males and females in superhero comics. This presentation will begin with a discussion of why it is important to study comics and graphic novels. I will then outline the concept of social control and criminological theories centered on this idea before demonstrating why superheroes may be understood as agents of social control. This will bring me to a discussion of preliminary findings of a qualitative content analysis of issues of Batman, Captain America, Wonder Woman, Ms Marvel, Justice League of America, and New Avengers comics released from May to October 2007. In examining the leadership positions, the formal and informal methods employed, those over whom social control is exercised, and relative success of each superhero in these issues, I am seeking to assess whether social control is portrayed as being exercised by male and female superheroes in different ways and to identify how this happens. The results of this content analysis will be compared with previous studies of women police officers to assess whether representations of female agents of social control in superhero comics are consistent with the experiences of real‐life criminal justice practitioners. Finally, the reasons for and implications of the nature of such media constructions will be briefly explored to encourage other students to study comics and graphic novels.

APPLICATION OF ARTIFICIAL INTELLIGENCE TECHNIQUES IN MS. PAC-MAN GAME: A REVIEW

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Tse Guan Tan ◽  
Jason Teo
Keyword(s):  
Artificial Intelligence ◽  
Content Analysis ◽  
Video Games ◽  
Analysis Method ◽  
Engineering Economics ◽  
Game Ai ◽  
Content Analysis Method ◽  
Wide Range ◽  
Computer Based ◽  
Future Direction

AbstrakTeknik Kecerdasan Buatan (AI) berjaya digunakan dan diaplikasikan dalam pelbagai bidang, termasukpembuatan, kejuruteraan, ekonomi, perubatan dan ketenteraan. Kebelakangan ini, terdapat minat yangsemakin meningkat dalam Permainan Kecerdasan Buatan atau permainan AI. Permainan AI merujukkepada teknik yang diaplikasikan dalam permainan komputer dan video seperti pembelajaran, pathfinding,perancangan, dan lain-lain bagi mewujudkan tingkah laku pintar dan autonomi kepada karakter dalampermainan. Objektif utama kajian ini adalah untuk mengemukakan beberapa teknik yang biasa digunakandalam merekabentuk dan mengawal karakter berasaskan komputer untuk permainan Ms Pac-Man antaratahun 2005-2012. Ms Pac-Man adalah salah satu permainan yang digunakan dalam siri pertandinganpermainan diperingkat antarabangsa sebagai penanda aras untuk perbandingan pengawal autonomi.Kaedah analisis kandungan yang menyeluruh dijalankan secara ulasan dan sorotan literatur secara kritikal.Dapatan kajian menunjukkan bahawa, walaupun terdapat berbagai teknik, limitasi utama dalam kajianterdahulu untuk mewujudkan karakter permaianan Pac Man adalah kekurangan Generalization Capabilitydalam kepelbagaian karakter permainan. Hasil kajian ini akan dapat digunakan oleh penyelidik untukmeningkatkan keupayaan Generalization AI karakter permainan dalam Pasaran Permainan KecerdasanBuatan. Abstract Artificial Intelligence (AI) techniques are successfully used and applied in a wide range of areas, includingmanufacturing, engineering, economics, medicine and military. In recent years, there has been anincreasing interest in Game Artificial Intelligence or Game AI. Game AI refers to techniques applied incomputer and video games such as learning, pathfinding, planning, and many others for creating intelligentand autonomous behaviour to the characters in games. The main objective of this paper is to highlightseveral most common of the AI techniques for designing and controlling the computer-based charactersto play Ms. Pac-Man game between years 2005-2012. The Ms. Pac-Man is one of the games that used asbenchmark for comparison of autonomous controllers in a series of international Game AI competitions.An extensive content analysis method was conducted through critical review on previous literature relatedto the field. Findings highlight, although there was various and unique techniques available, the majorlimitation of previous studies for creating the Ms. Pac-Man game characters is a lack of generalizationcapability across different game characters. The findings could provide the future direction for researchersto improve the Generalization A.I capability of game characters in the Game Artificial Intelligence market.

scholarly journals Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Content Analysis ◽  
Energy Saving ◽  
Banking Industry ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cement Industry ◽  
Annual Reports

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.

scholarly journals PENGUNGKAPAN TERKAIT SDGs DAN PROFITABILITAS SERTA ANALISIS INDUSTRI

2021 ◽  
Vol 21 (1) ◽  
pp. 75
Author(s):  
Siti Alfiah ◽  
Regina Jansen Arsjah
Keyword(s):  
Content Analysis ◽  
Real Estate ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Basic Industry ◽  
Real Estate Sector ◽  
Negative Effect ◽  
Development Goals ◽  
Positive Effect

<p><em>This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.</em></p>

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