scholarly journals VALORACIÓN FINANCIERA Y AMBIENTAL EN LAS ORGANIZACIONES

2018 ◽  
Vol 8 ◽  
pp. 31-39
Author(s):  
ANGIE GOMEZ ◽  
◽  
LEIDY MARTINEZ ◽  
SAMIR AVILA
Keyword(s):  
Environmental Accounting ◽  
Environmental Damage ◽  
Social Commitment ◽  
The Social ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship ◽  
A Company ◽  
Financial Aspect

This article analyzes the subject of financial and environmental assessment in companies, highlighting in this sense the environmental accounting that allows to identify the necessary information to intervene from the educational and financial aspect in the social commitment to protect the environment from pollution, which is generated largely by industrialization. In this way, the relationship between management and environmental management manifests itself throughout the document with the management of the resources that a company has to provide continuity to its inmates without interrupting production or the usual performance. At the same time, environmental education in organizations is able to raise awareness about the notion of environmental responsibility, Bioethics and Corporate Social Responsibility, being fundamental pillars to mitigate at present the destruction of biodiversity and environmental damage caused to a large extent by the industrial processes generated by some organizations around the world, manifesting with this a reduction of the quality of life of living beings.

scholarly journals Narration Based On Corporate Social Responsibility (CSR) Advertisement: The Projection and Story

Nirmana ◽  
2022 ◽  
Vol 20 (2) ◽  
pp. 106-120
Author(s):  
Natalia Widiasari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Body ◽  
The Social ◽  
Social Side ◽  
The Body Shop ◽  
The Individual ◽  
Corporate Social ◽  
The Relationship ◽  
A Company

Advertising plays an important role in narrating the social side of a company which is often referred to as Corporate Social Responsibility (CSR). Corporate social campaigns are often seen as dubious, however, audiences as individuals interpret advertisements based on their values and experiences. TBSI (The Body Shop Indonesia) advertisements were conceptualized and analyzed using narrative transportation. Interviews are conducted with nine informants from various backgrounds. The results of the study are described in themes, namely (1) insight, (2) the relationship between CSR messages and the participant's value system, and (3) narrative responses to CSR advertisements. The result of the study states that advertising does not necessarily make the value from a social issue to be embedded or instilled in someone. Narrative and commitment to these values depend on the individual, person by person.

CSR disclosures in the banking industry. Empirical evidence from Poland

2015 ◽  
Vol 11 (3) ◽  
pp. 406-423 ◽  
Author(s):  
Joanna Krasodomska
Keyword(s):  
Social Responsibility ◽  
Community Involvement ◽  
Integrated Reporting ◽  
Content Type ◽  
Index Approach ◽  
The Social ◽  
Environmental Disclosures ◽  
The Subject ◽  
Corporate Social

Purpose – The purpose of this paper is to present an overview of the concepts of corporate social responsibility (CSR) in banks and integrated reporting, a review of the literature on the subject and the author’s own research results. The author’s research was designed to identify information on CSR included in the management commentaries of selected banks operating in Poland and to evaluate the disclosures with regard to their quality, diversity and the ways they change over time. Design/methodology/approach – The author formulates three hypotheses relating to the social and environmental disclosures and verifies them using a disclosure index approach based on the analysis of 84 management commentaries of 12 banks operating in Poland in 2005-2011. Findings – Banks tend to include CSR disclosures in the management commentary. They present CSR information in a diverse manner, focusing mainly on community involvement. The quality of CSR disclosures in 2011 was higher as compared with 2005. None of the banks in the sample produced integrated reports. Research limitations/implications – The study concentrates on CSR disclosures only in management commentaries and relies on the review of information presented by a limited number of banks. Originality/value – The study contributes to the scarce literature on social responsibility disclosures by financial institutions in Central and Eastern Europe; it also discusses a new integrated reporting model.

Shall I trust you? From child human-robot interaction to trusting relationships

2019 ◽  
Author(s):  
Cinzia Di Dio ◽  
Federico Manzi ◽  
Giulia Peretti ◽  
Angelo Cangelosi ◽  
Paul L. Harris ◽  
...  
Keyword(s):  
Behavioral Pattern ◽  
Human Robot Interaction ◽  
School Age Children ◽  
Social Relevance ◽  
Robot Interaction ◽  
Cognitive Correlates ◽  
The Social ◽  
The Relationship

Studying trust within human-robot interaction is of great importance given the social relevance of robotic agents in a variety of contexts. We investigated the acquisition, loss and restoration of trust when preschool and school-age children played with either a human or a humanoid robot in-vivo. The relationship between trust and the quality of attachment relationships, Theory of Mind, and executive function skills was also investigated. No differences were found in children’s trust in the play-partner as a function of agency (human or robot). Nevertheless, 3-years-olds showed a trend toward trusting the human more than the robot, while 7-years-olds displayed the reverse behavioral pattern, thus highlighting the developing interplay between affective and cognitive correlates of trust.

Communication in social networks of St. Petersburg as a means of adaptation of ethnocultural communities

Litera ◽  
2021 ◽  
pp. 38-55
Author(s):  
Rivaa Mukhammad Salem Alsalibi
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Ethnic Communities ◽  
Sense Of Security ◽  
The Social ◽  
The Subject ◽  
Development Prospects

The subject of this research is the specifics, forms and functions of interaction in social media groups between the representatives of ethnic communities. The goal consists in determination of the role of social networks in adaptation of ethnocultural communities of St. Petersburg. The research is based on the polling technique for acquisition of information on the cognitive, emotional, and behavioral state of a person. The survey was conducted via distribution of questionnaires among the representatives of ethnic groups. The article also employs the method of systematic scientific observation over the social media groups, topic raised therein, as well as reading and analysis of the comments. The scientific novelty of this work consists in outlining of the nature, trends and development prospects of cross-cultural communications as the channel for ethnocultural interaction.  The main conclusions, which touch upon users from various ethnic communities who do not have enough experience in organization of activity of social media groups, demonstrate that it causes the loss of the sense of security, accumulation of prejudices and escalation of interethnic conflicts, as well as preference of the with restricted access, which contributes to lock down of the group and impedes adaptation in the accepting society. Stabilization of situation can be achieved by improvement of the quality of content posted in the social media, as well as level of their administration.

Portrayals of autism and social awareness: a scoping review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Fontes ◽  
Margarita Pino-Juste
Keyword(s):  
Social Awareness ◽  
Social Categories ◽  
Content Type ◽  
Media Portrayals ◽  
Broadcast Media ◽  
News Broadcasts ◽  
The Social ◽  
Recent Trends ◽  
The Subject

Purpose The purpose of this paper is to look at recent trends in scientific literature on the portrayal of autism in published and broadcast media and social awareness of the subject. Design/methodology/approach A bibliometric analysis of content of such publications was performed. Findings Results show that portrayals of autism from books, newspapers, news broadcasts, films and TV series are being scrutinized. Research focuses on the social categories of resulting stereotypes, the quality of such depictions, the benefits and downsides, stigmatization of individuals (with autism) and how society responds to these portrayals. Originality/value It is important to understand if media portrayals of autism are creating a realistic and constructive awareness of autism in society.

Assessment of Ibn Haldun's Model for Sustainability using Structural Equation Modelling

2020 ◽  
Vol 31 ◽  
pp. 64-76
Author(s):  
Sümeyye Kuşakcı ◽  
Keyword(s):  
Structural Equation Modelling ◽  
Structural Equation ◽  
Social Ethics ◽  
Workplace Spirituality ◽  
Organizational Level ◽  
Business Organizations ◽  
Equation Modelling ◽  
Corporate Social ◽  
The Relationship ◽  
A Company

This work firstly aims to develop a sustainability model based on Ibn Haldun’s teaching of sustainability. Religious coloring refers to the spirituality, which is re-discovered in modern ages and transferred to the workplace. Spirituality stimulates virtuousness at personal and organizational level, which in turn generates managerial sustainability meaning the lifespan of a company. While personal virtuousness refers social ethics, organizational level virtuousness could be considered as Corporate Social Responsibility. Secondly, it attempts to evaluate the relevance of Ibn Haldun’s approach to contemporary business organizations. In order to demonstrate the relationship between spirituality, virtuousness, CSR, and sustainability; data collected from Corporate Knights’ Global 100 companies were analyzed using structural equation modelling. According to the results, while workplace spirituality leads to ethical conduct and higher CSR/CS score, the relationship between spirituality or CSR/CS and financial performance is not significant. However, it seems that higher lifespan of business enterprises is related to their CSR/CS score.

scholarly journals An Examination of the Effects of Change in Committee Chair on Audit Quality

2017 ◽  
Vol 6 (4) ◽  
pp. 52
Author(s):  
Izhar Haq ◽  
Teresa Lang ◽  
Hongkang Xu
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Committee Chair ◽  
The Absolute ◽  
Predicted Values ◽  
The Relationship ◽  
A Company

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.  Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals.  Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair.  These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality.  An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.

scholarly journals Parentification and Grandparents’ Support from the Perspective of Grandchildren from Families of Various Structures

2016 ◽  
Vol 6 (1) ◽  
pp. 9-26 ◽  
Author(s):  
Elżbieta Napora
Keyword(s):  
Quality Of Life ◽  
Social Support ◽  
Single Mothers ◽  
Satisfaction Scale ◽  
Material Wealth ◽  
The Social ◽  
Social Support Scale ◽  
Original Family ◽  
The Relationship

AbstractThe purpose of this study was to determine the strength of the relationship between a retrospective evaluation of the experienced social support given by grandparents and the material status of the family with the quality of life of the grown-up grandchildren in families of different structures. The formulated expectations have been verified with the Social Support Scale (SSS), Student’s Life Satisfaction Scale (SLSS) and an individual personal survey. The obtained results show that in families of single mothers, the emotional and informative support offered by grandparents was a significant factor improving the quality of the life of the grandchildren. In a complete family, however, the significant forms of support from grandparents were esteem support and its other forms, except for informative support. Moreover, the material wealth of the original family was shown to be an important predictor of the evaluation of the quality of life of the grandchildren; it was judged more negatively by adolescent children of single mothers.

scholarly journals El Balance Social como una herramienta válida para representar la Responsabilidad Social en las Empresas Chilenas / The Social Balance as a valid tool to represent the Social Responsibility in the Chilean Companies

Ciencia Unemi ◽  
2015 ◽  
Vol 8 (16) ◽  
pp. 87
Author(s):  
Guido Asencio Gallardo
Keyword(s):  
Social Responsibility ◽  
Business Strategy ◽  
Social Indicators ◽  
The Social ◽  
Practical Tool ◽  
Covered Entity ◽  
Social Balance ◽  
Sociedad Civil ◽  
Corporate Social ◽  
A Company

El concepto de Responsabilidad Social Empresarial (RSE) refleja hoy en día el resurgimiento de valores en la sociedad, además manifiesta la necesidad que tienen las empresas de involucrarse en la sociedad civil a través de sus iniciativas, no tan sólo como generadoras de proyectos aislados que las conecten con su entorno, sino integrándolas como parte de su estrategia empresarial. En este ensayo se presenta la herramienta Balance Social (BS), un tema que tiene sus orígenes en la RSE, modelo adoptado en Chile en el año 1975, desde la primera experiencia registrada en la Asociación Chilena de Seguridad (ACHS). La herramienta toma en cuenta los aspectos sociales que contempla una entidad hacia adentro, los denominados agentes internos, es decir los trabajadores en sus distintos niveles de la organización. Se darán a conocer modelos de Balance Social, por medio de análisis de su diseño e influencia a tomar en consideración y el tipo de empresa en que se aplique. El aporte de este ensayo, es dejar manifiesto que el Balance Social transformaría los tradicionales indicadores sociales que presentan algunas entidades en insumos reales, y a su vez serviría como una herramienta práctica para representar la RSE de una empresa. AbstractThe concept of Corporate Social Responsibility (CSR) today reflects the resurgence of values in society, also expressed the need for companies to engage in civil society through initiatives, not just as isolated projects that generate connection them to their environment but integrating them as part of their business strategy. In this test the Social Balance (BS) tool, an issue that has its origins in the CSR model adopted in Chile in 1975, since the first recorded experience in the Chilean Safety Association (ACHS) presented. The tool takes into account the social aspects covered entity inward-called insiders, i.e., workers at different levels of the organization. They will be released models of Social Balance, through design analysis and influence to consider and type of business in which it applied. The contribution of this paper is to leave clear that the Social Balance transforms traditional social indicators that have some real input entities, and in turn serve as a practical tool to represent a company CSR.

scholarly journals Las políticas supranacionales de educación superior ante la «tercera misión» de la Universidad: el caso del aprendizaje-servicio

2020 ◽  
pp. 256
Author(s):  
Juan García-Gutiérrez ◽  
Carlos Corrales Gaitero
Keyword(s):  
Higher Education ◽  
Latin American ◽  
Global Scale ◽  
Third Mission ◽  
Social Commitment ◽  
Social Mission ◽  
The Social ◽  
American Citizenship ◽  
The University ◽  
The Relationship

The constant transformation that the institutions of higher education experiment and, particularly, the university assumes a re-consideration of their shapes, methodology, and missions, as well as the relationships established with society. Therefore, we shall consider that a “social mission” of the university or their “third mission” constitutes an umbrella that shelters a wide diversity of reflex conceptions, and at the same time, the relationship university – society. Additionally, take into consideration that this civic and social commitment in higher education should incorporate an integrator approach, involved with an idea of European or Latin-American citizenship, in any case, incorporated in the development of their supranational policies. Therefore, the objective of our work is double. On one side, to meet and analyze the notion of a “social mission” or “third mission” of the university and their conceptual network, to clarify the language and in which sense the different denominations are used, according to the different economical, sustainability or civic approaches to be adopted. Secondly, the treatment of these ideas will be addressed at the supranational policies of higher education both in Europe and Ibero America, according to what had been structured at the Higher Education European State and whether it has been promoted by the OEI. Also, it will be attended the way that this supranational policy aboard the civic and identity components, that linked to the social mission cooperate for the promotion of common citizenship. As a result of the analysis made we can affirm that the approach of the learning-service constitutes an emergent tendency on a global scale, appropriate to develop effectively the third mission or social mission of the university.

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