scholarly journals New‐user and prevalent‐user designs and the definition of study time origin in pharmacoepidemiology: a review of reporting practices

2021 ◽  
Author(s):  
Kim Luijken ◽  
Judith J. Spekreijse ◽  
Maarten Smeden ◽  
Helga Gardarsdottir ◽  
Rolf H. H. Groenwold
Keyword(s):  
Study Time ◽  
Reporting Practices ◽  
Definition Of ◽  
Time Origin

The Continuing Problem of Special Districts in American Government

2011 ◽  
Vol 11 (1) ◽  
pp. 52-67 ◽  
Author(s):  
Larita Killian
Keyword(s):  
New York ◽  
Local Governments ◽  
Census Bureau ◽  
Three Dimensions ◽  
The Public ◽  
Reporting Practices ◽  
Special Districts ◽  
Theoretical Perspectives ◽  
Policy Alignment ◽  
Definition Of

ABSTRACT Due to fiscal constraints and demands for increased accountability, scholars and public officials are reviewing the structure and reporting practices of local governments. These efforts are often incomplete, however, because they bypass special districts, which now comprise over 40 percent of all local governments. The proliferation of special districts has the potential to increase government costs, redirect the allocation of scarce resources, remove debt and expenditure practices from the public eye, and reduce democratic controls over elected officials. This paper highlights some of the public interest concerns related to these entities to inform future, localized research. For decades, scholars have approached special districts from two opposing theoretical perspectives: institutional reform and public choice. Literature from these opposing perspectives is used to analyze special districts along three dimensions: efficiency and economy of operations, policy alignment and allocation of resources, and democratic accountability. This paper uses the U.S. Census Bureau definition of special districts, though alternative definitions are discussed. Efforts by four states (Florida, Pennsylvania, Indiana, and New York) to improve local government, and their varying approaches to special districts, are reviewed, leading to the conclusion that the complex issues related to special districts must be resolved within state contexts.

Organisations' Responsibilities towards Corporate Sustinability

2017 ◽  
pp. 790-804
Author(s):  
Arunasalam Sambhanthan ◽  
Vidyasagar Potdar
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Analysis Tool ◽  
Research Papers ◽  
Roles And Responsibilities ◽  
Reporting Practices ◽  
Proper Definition ◽  
Role Based ◽  
Definition Of ◽  
Published Research

This paper analyses published literature to determine the organizational responsibilities towards business sustainability. Over two hundred published research papers in this space have been subjected to content analysis using NVivo qualitative analysis tool. The results reveal that there are three major types of responsibilities namely social responsibilities, environmental responsibilities and the role based responsibilities which the organizations have in terms of ensuring corporate sustainability. These responsibilities have been found to be effectively achieved through effective corporate sustainability reporting practices, policy level concerns backed by values and principles, coordination of consumer inputs, ensuring stakeholder understanding about their roles and responsibilities and effective risk management backed by proper definition of roles and responsibilities. A number of conclusions along with implications for practice have been derived as the outcome of the documented research.

scholarly journals Evidence-based information needs of public health workers: a systematized review

2017 ◽  
Vol 105 (1) ◽  
Author(s):  
Jill Barr-Walker, MPH, MS
Keyword(s):  
Public Health ◽  
Information Needs ◽  
Quantitative Methods ◽  
Critical Appraisal ◽  
Information Science ◽  
Health Workers ◽  
Evidence Based ◽  
Reporting Practices ◽  
Public Health Workers ◽  
Definition Of

Objective: This study assessed public health workers’ evidence-based information needs, based on a review of the literature using a systematic search strategy. This study is based on a thesis project conducted as part of the author’s master’s in public health coursework and is considered a systematized review.Methods: Four databases were searched for English-language articles published between 2005 and 2015: PubMed, Web of Science, Library Literature & Information Science Index, and Library, Information Science & Technology Abstracts (LISTA). Studies were excluded if there was no primary data collection, the population in the study was not identified as public health workers, “information” was not defined according to specific criteria, or evidence-based information and public health workers were not the major focus. Studies included in the final analysis underwent data extraction, critical appraisal using CASP and STROBE checklists, and thematic analysis.Results: Thirty-three research studies were identified in the search, including twenty-one using quantitative methods and twelve using qualitative methods. Critical appraisal revealed many potential biases, particularly in the validity of research. Thematic analysis revealed five common themes: (1) definition of information needs, (2) current information-seeking behavior and use, (3) definition of evidence-based information, (4) barriers to information needs, and (5) public health–specific issues.Conclusions: Recommendations are given for how librarians can increase the use of evidence-based information in public health research, practice, and policy making. Further research using rigorous methodologies and transparent reporting practices in a wider variety of settings is needed to further evaluate public health workers’ information needs.

scholarly journals Corporate Social Responsibility Reporting Practices in Banking Companies in Bangladesh: A Review

2020 ◽  
Vol 1 (1) ◽  
pp. p79
Author(s):  
Toyin Emmanuel Olatunji ◽  
Owoola Rekiat Ibukun-Falayi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Regulatory Changes ◽  
Corporate Social Responsibility Reporting ◽  
Definition Of ◽  
Corporate Social ◽  
Linguistic Approach

This paper reviewed the work of Ullah and Rahman on Corporate Social Responsibility (CSR) reporting practices. This has been an issue of concern both in terms of content and impacts on the bottom lines of businesses as well as compliance with regulations regarding CSR and extent of compliance. The review assesses how well the objectives of the authors were achieved and the applicability of its findings. Results showed that although content analysis was appropriately adopted for the study, the outcomes may be a result of tax inducement implemented. In addition, linguistic approach was also used in the study. 97 relevant factors extracted from literature on CSR reporting were categorized into seven but the basis was not disclosed. This impairs reliance on the results of the analysis. In determining the effect of regulatory changes on the volume of CSR information disclosed, descriptive analysis was used and it is inadequate for generalizations drawn. It would have been more conclusive if it had been compared with data from other climes. In assessing the relationship of Bank characteristics to CSR reporting, the definition of what constitutes independent and dependent variables. This study has pointed attention to the roles of policy response in CSR expenditure.

Incentives Facing Life Insurance Firms to Report Actuarial Earnings: Evidence from Australia and the UK

2002 ◽  
Vol 17 (3) ◽  
pp. 237-256 ◽  
Author(s):  
Paul J. M. Klumpes
Keyword(s):  
Financial Reporting ◽  
Life Insurance ◽  
Insurance Companies ◽  
Reporting Practices ◽  
Financial Reporting Standards ◽  
Life Insurers ◽  
Insurance Firms ◽  
Definition Of ◽  
The Uk ◽  
Industry Professionals

During the 1990s, Australian and UK life industry professionals encouraged life insurance companies to provide investors with supplementary financial statements that incorporate the present value of actuarially calculated (“embedded value”) earnings (“PVAE”). However, these reporting practices have subsequently been criticized for potentially misleading investors and for failing to meet the definition of a recognizable asset. The propensity of proprietary UK and Australian life insurers to voluntarily report their PVAE is predicted to be driven by their desire to provide information to investors about their future profit expectations. The empirical tests are based on a sample of 67 Australian and UK proprietary and mutual firms. Consistent with the hypothesis, proprietary firms voluntarily reporting PVAE tend to have relatively higher future profit expectations than nondisclosing firms. These findings have implications for ongoing efforts to develop internationally harmonized financial reporting standards for life insurance companies.

scholarly journals Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research

2021 ◽  
Vol 13 (18) ◽  
pp. 10184
Author(s):  
Ikenna Elias Asogwa ◽  
Maria Estela Varua ◽  
Peter Humphreys ◽  
Rina Datt
Keyword(s):  
Public Awareness ◽  
Sustainability Reporting ◽  
Theory And Practice ◽  
Future Research ◽  
Social Mission ◽  
Reporting Practices ◽  
Body Of Knowledge ◽  
Sustainable Societies ◽  
Definition Of ◽  
Reporting Pattern

NGOs are expected by their social mission not only to assess but to report on sustainability issues in response to the growing public awareness of the sustainability agendas. Since NGOs are globally renowned as watchdogs for advancing socio-economic development and sustainable societies, research on their efforts in this regard will help develop recommendations on how they can be better positioned as the watchdog. The purpose of this article is to review and assess the understanding of sustainability (reporting) in NGO literature as well as the barriers and drivers. The study investigates various practices of sustainability and identifies the drivers and barriers in sustainability reporting (SR). The authors reviewed 61 articles published between 2010 and 2020 on sustainability and assessed the strengths and weaknesses in the understanding of sustainability in literature as well as the reporting phenomenon in NGOs. The misconceptions in the definition of SR tend to weaken its relevance and applicability, and the reporting process is often focused on demonstrating the legitimacy of NGOs rather than improving their performance. As such, it provides more evidence in support of the need for a more holistic and all-inclusive definition that will aid regulation and enforcement. We also found that, although it is often assumed all NGOs share similar objectives, it is not always the case as there are as diverse objectives as there are numbers of NGOs and their reporting pattern varies in accordance with this diversity. The review makes a case for a more comprehensive definition of SR suitable for NGOs using four elements as well as providing suggestions for where research in this area might focus to enhance the overall body of knowledge. The study contributes to theory and practice by introducing new elements guiding the definition of SR in NGOs which supports accountability and proper functioning of a circular economy and promotes sustainable development.

Organisations' Responsibilities towards Corporate Sustinability

2016 ◽  
Vol 7 (2) ◽  
pp. 44-58 ◽  
Author(s):  
Arunasalam Sambhanthan ◽  
Vidyasagar Potdar
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Analysis Tool ◽  
Research Papers ◽  
Roles And Responsibilities ◽  
Reporting Practices ◽  
Proper Definition ◽  
Role Based ◽  
Definition Of ◽  
Published Research

This paper analyses published literature to determine the organizational responsibilities towards business sustainability. Over two hundred published research papers in this space have been subjected to content analysis using NVivo qualitative analysis tool. The results reveal that there are three major types of responsibilities namely social responsibilities, environmental responsibilities and the role based responsibilities which the organizations have in terms of ensuring corporate sustainability. These responsibilities have been found to be effectively achieved through effective corporate sustainability reporting practices, policy level concerns backed by values and principles, coordination of consumer inputs, ensuring stakeholder understanding about their roles and responsibilities and effective risk management backed by proper definition of roles and responsibilities. A number of conclusions along with implications for practice have been derived as the outcome of the documented research.

Introductory paper

1966 ◽  
Vol 24 ◽  
pp. 3-5
Author(s):  
W. W. Morgan
Keyword(s):  
Line Intensity ◽  
Classification Scheme ◽  
Two Dimensional ◽  
Spectral Classification ◽  
Dimensional Array ◽  
Rr Lyrae ◽  
Metallic Line ◽  
Introductory Paper ◽  
Parameter Varying ◽  
Definition Of

1. The definition of “normal” stars in spectral classification changes with time; at the time of the publication of theYerkes Spectral Atlasthe term “normal” was applied to stars whose spectra could be fitted smoothly into a two-dimensional array. Thus, at that time, weak-lined spectra (RR Lyrae and HD 140283) would have been considered peculiar. At the present time we would tend to classify such spectra as “normal”—in a more complicated classification scheme which would have a parameter varying with metallic-line intensity within a specific spectral subdivision.

2.2. Working Group 2: Conceptual Definitions of Reference Coordinate Systems for Earth Dynamics

1975 ◽  
Vol 26 ◽  
pp. 21-26
Keyword(s):  
Coordinate System ◽  
Working Group ◽  
General Character ◽  
Coordinate Systems ◽  
Reference Coordinate System ◽  
Group 2 ◽  
Definition Of ◽  
Earth Dynamics

An ideal definition of a reference coordinate system should meet the following general requirements:1. It should be as conceptually simple as possible, so its philosophy is well understood by the users.2. It should imply as few physical assumptions as possible. Wherever they are necessary, such assumptions should be of a very general character and, in particular, they should not be dependent upon astronomical and geophysical detailed theories.3. It should suggest a materialization that is dynamically stable and is accessible to observations with the required accuracy.

Sign in / Sign up

Export Citation Format

Share Document