Content Analysis, Semiotics, and Social Semiotics for Cartographic Analysis: Interpreting Geospatial Representations

1998 ◽  
pp. 4-25 ◽  
Author(s):  
Myke Gluck
Keyword(s):  
Content Analysis ◽  
Point Of View ◽  
Annual Reports ◽  
Sense Making ◽  
Social Semiotics ◽  
Semiotic Analysis ◽  
Personal Expertise ◽  
Ontological Framework ◽  
Work First ◽  
Corporate Annual Reports

Several mutually informing methods for analyzing cartographic and geospatial images are presented and illustrated in this work. First, an apparently objective method, content analysis, is applied to a collection of corporate annual reports' geospatial imagery resulting in a categorization and description of those images. Then a traditional semiotic analysis is conducted on the same data done by experts who describe and express out of their personal expertise and intuitive insights the meaning of signs contained in the imagery. Subsequently, a user/viewer epistemological and ontological framework called sense-making is discussed and combined with semiotic processes enabling social semiotics. Sense-making permits map users to present their point of view providing a method to go beyond the experts' traditional semiotic interpretations. These user/viewer based interpretations incorporate postmodern meanings from the various users of signs exposed by the corporate annual reports' geospatial imagery.

scholarly journals Trends of voluntary IC disclosure in Chinese

2014 ◽  
Vol 11 (3) ◽  
pp. 122-129 ◽  
Author(s):  
Yi An ◽  
Harun Harun ◽  
Umesh Sharma
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Annual Reports ◽  
Upward Trend ◽  
Research Collaborations ◽  
Chinese Companies ◽  
Management Processes ◽  
Internal Capital ◽  
Corporate Annual Reports ◽  
A Share

This research examines the trend of voluntary intellectual capital (IC) disclosure in China between 2006 and 2009, using content analysis of corporate annual reports of 100 top listed A-share Chinese companies. The results indicate that there was a generally upward trend for the disclosure of IC items, categories and the overall IC over the investigated period. Internal capital was the most highly reported IC category whereas external capital was the least reported for year 2008 and 2009. For disclosure items, “management processes” was the best performer during the time while “licensing agreements” for 2006 and “research collaborations” for 2008 and 2009 were the poorest. It is believed that our research should have some contributions to the existing literature on IC disclosure.

Multinational Corporate Sustainability

2011 ◽  
pp. 9-24
Author(s):  
Riad A. Ajami ◽  
Marca Marie Bear ◽  
Hanne Norreklit
Keyword(s):  
Content Analysis ◽  
Social Acceptance ◽  
Corporate Sustainability ◽  
Strategic Orientation ◽  
Annual Reports ◽  
Future Prospects ◽  
Financial Measures ◽  
External Stakeholders ◽  
Future Direction ◽  
Corporate Annual Reports

Multinational corporate sustainability is dependent upon factors other than short-term profit concerns and the capacity to generate wealth for shareholders. In the 21st century, a corporation’s future prospects are also linked to issues related to social acceptance and corporate legitimacy and respectability. Moreover, corporate viability increasingly requires the participation of all corporate stakeholders in the corporation’s decision-making process. Organizational Data Mining (ODM), in the form of content analysis, can be used to examine or “mine” documents such as corporate annual reports for important data or trends. In this context, content analysis becomes useful in determining both the financial and non-financial measures of a corporation’s viability. In addition to providing a reflection of current corporate performance, content analysis of corporate annual reports allows internal and external stakeholders to better determine the corporation’s future direction and strategic orientation.

scholarly journals Intellectual capital: Measurement, recognition and reporting

2013 ◽  
Vol 16 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Christo Johannes Cronje ◽  
Sindiswa Moolman
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Natural Resources ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Knowledge Economy ◽  
Research Problem ◽  
Annual Reports ◽  
The Past ◽  
Corporate Annual Reports

In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual capital. Despite the shift from an industrial to a knowledge economy, the accounting framework and financial reporting have not changed sufficiently to include intellectual capital. The research problem attempts to explore whether the theory of accounting should be modified for a standardised and comparable approach when accounting and reporting on intellectual capital. To solve the research problem, a literature review and content analysis on corporate annual reports were used. The results of this study indicate that the theory of accounting should be modified to ensure a standardised and comparable approach when accounting and reporting on intellectual capital in corporate annual reports.

Assessing organizational innovativeness – evidence from corporate narratives

2015 ◽  
Vol 20 (4) ◽  
pp. 399-414 ◽  
Author(s):  
Malte Stefan Ackermann ◽  
Michael Stephan ◽  
John M. Penrose
Keyword(s):  
Content Analysis ◽  
Multinational Corporations ◽  
Large Scale ◽  
Point Of View ◽  
Annual Reports ◽  
Quantitative Content Analysis ◽  
Organizational Survival ◽  
Content Type ◽  
Organizational Innovativeness ◽  
Quantitative Content

Purpose – The purpose of this paper is twofold: to quantify the communication of organizational innovativeness (OI) on a large scale; and to examine the relationship of communicating OI and the corresponding investments in research and development (R & D) of multinational corporations (MNCs). Design/methodology/approach – In total, 3,043 annual reports from 326 MNCs are examined utilizing quantitative content analysis, which focusses on fixed selected terminologies, in the years 1998-2008. Findings – Scholars assume that the capacity for OI is becoming the single most important task in organizational survival. Even though in the sample the investments in R & D are not increasing, even slightly declining, the communication of OI is increasing. Using mixed-effects regression analysis, the findings indicate that the corporations that are investing in R & D are also communicating these efforts correspondingly. Practical implications – This is the first study that measures the communication of OI using quantitative content analysis. Originality/value – The results indicate that not only do the communication efforts of an organization’s OI have a perceived increasing importance. They also suggest that OI itself has become more important for organizations from a strategic point of view.

scholarly journals SOFTWARE, METHOD, AND ANALYSIS: REFLECTIONS ON THE USE OF ATLAS.TI IN A DOCTORAL RESEARCH STUDY

2021 ◽  
Vol 9 (3) ◽  
pp. 189-204
Author(s):  
Michael Adelowotan ◽  
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Data Analysis ◽  
South African ◽  
Institutional Support ◽  
Annual Reports ◽  
Computer Assisted ◽  
Analysis Software ◽  
Corporate Annual Reports ◽  
Data Analysis Software

This paper presents evidence from a user of a computer-assisted qualitative data analysis software (CAQDAS) referred to as ATLAS.ti on its usefulness and challenges in the content analysis of corporate annual reports (CARs) of top South African companies. The paper illustrates how ATLAS.ti was employed to perform the content analysis of 60 corporate annual reports to determine the extent of human capital disclosures by the top South African companies. Useful reports generated from the “hermeneutic unit” known as “AdePhD” include the primary document list, the code list, the code families, the code summary, the code-primary document list, the codequotation list, and the network views. The reports from this qualitative analysis software facilitated the observations on the frequency of ninety-one human capital disclosure items analyzed from the corporate annual reports of companies in our sample. Findings indicate that the use of ATLAS.ti enabled a faster and robust analysis that would have taken a much longer time if done manually. It also facilitated more coherent results. Nevertheless, the major challenge is the lack of adequate institutional support for users when compared with the level of institutional support available for quantitative data analysis software such as the Statistical Package for the Social Sciences (SPSS).

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN INDIKATOR GLOBAL REPORTING INITIATIVE (GRI) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 16
Author(s):  
Triana Zuhrotun Aulia
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Business Practices ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Corporate Annual Reports

Corporate Social Responsibility (CSR) is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. This research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of CSR in the annual reports of manufacturing companies in Indonesia. The data used total 18 companies that are listed in Indonesia Stock Exchange 2014-2016 or 90 firms-years.  The sample is obtained by using purposive sampling method. Data collection method used was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. Statistical method used is a multiple regression with eviews 9.0. The result of this study indicates that CSR disclosure practices as a field of coverage is significantly influenced by company size and environmental performance. Other factors examined in this study, such as profitability did not affect CSR disclosures made by companies.

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.

Sign in / Sign up

Export Citation Format

Share Document