Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study

Author(s):  
Péter Horváth ◽  
Judith M. Pütter ◽  
Toomas Haldma ◽  
Kertu Lääts ◽  
Dzineta Dimante ◽  
...  
2014 ◽  
Vol 17 (1) ◽  
pp. 109-128
Author(s):  
Iwona Świeczewska

This article presents the results of an empirical study conducted based on selected countries in Central and Eastern Europe. The study focused on the impact of domestic final demand for products manufactured by individual industries on the R&D activity in the country. The main research tools are the Leontief model and R&D multipliers. The application of the input-output methods allows domestic R&D expenditures to be broken down into institutional sectors to establish what part of the expenditures is embodied in products manufactured to meet final household demand, in exports, etc.


Author(s):  
Mónica Cervantes Sintas

This article analyses the readability of the communication in Spanish language from the board of directors based on the study of narrative texts at Sustainability Reports of IBEX35 companies, which includes the 35 largest listed companies in Spain given their market capitalization. It undertakes an empirical study with two purposes: first, to describe the readability scale of these texts, and second, to ascertain whether or not compliance on sustainability influences the readability of disclosure. The study was carried out on the narrative texts of six GRI data standards related to compliance with laws and regulations, included in 116 Sustainability Reports of IBEX35 Spanish-listed companies in the period 2015-2018. Readability was measured using two indices for Spanish language readability: the Fernandez-Huerta and the Inflesz indices. These indices are based on the Flesch Reading Ease Formula for English narrative texts. Findings suggest that communication from the board concerning Sustainability Reports needs improvement since, in general, these reports are difficult to read. Finding also suggest that compliance with GRI standards could be related to low readability difficulty of reports and non-compliance to high readability difficulty.


2019 ◽  
Vol 28 (2) ◽  
pp. 501-514
Author(s):  
Deborah A. Hwa-Froelich ◽  
Hisako Matsuo

Purpose Pragmatic language is important for social communication across all settings. Children adopted internationally (CAI) may be at risk of poorer pragmatic language because of adverse early care, delayed adopted language development, and less ability to inhibit. The purpose of this study was to compare pragmatic language performance of CAI from Asian and Eastern European countries with a nonadopted group of children who were of the same age and from similar socioeconomic backgrounds as well as explore the relationship among emotion identification, false belief understanding, and inhibition variables with pragmatic language performance. Method Using a quasi-experimental design, 35 four-year-old CAI (20 Asian, 15 Eastern European) and 33 children who were not adopted were included in this study. The children's pragmatic language, general language, and social communication (emotion identification of facial expressions, false belief understanding, inhibition) were measured. Comparisons by region of origin and adoption experience were completed. We conducted split-half correlation analyses and entered significant correlation variables into simple and backward regression models. Results Pragmatic language performance differed by adoption experience. The adopted and nonadopted groups demonstrated different correlation patterns. Language performance explained most of the pragmatic language variance. Discussion Because CAI perform less well than their nonadopted peers on pragmatic communication measures and different variables are related to their pragmatic performance, speech-language pathologists may need to adapt assessment and intervention practices for this population.


1996 ◽  
Vol 81 (1) ◽  
pp. 76-87 ◽  
Author(s):  
Connie R. Wanberg ◽  
John D. Watt ◽  
Deborah J. Rumsey

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