scholarly journals Corporate Internet disclosures during the coronavirus pandemic

2021 ◽  
Vol 17 (1) ◽  
pp. 20-29
Author(s):  
Stergios Tasios ◽  
Evangelos Chytis ◽  
Panagiota Karametou ◽  
Periklis Tagkas
Keyword(s):  
Chief Executive ◽  
Board Members ◽  
The Internet ◽  
Company Size ◽  
Board Size ◽  
Duality Results ◽  
Corporate Websites ◽  
The One ◽  
Corporate Disclosures

Corporate disclosures constitute the main means of communication between companies and their related parties, with the Internet being one of the most important. Although several studies have been conducted on the extent of disclosures on the Internet and the factors that affect it (Elsayed, Masry, & Elbeltagi, 2010; Botti, Boubaker, Hamrouni, & Solonandrasana, 2014; etc.), research during the crisis of the pandemic is limited. The purpose of this paper is twofold. On the one hand, it aims to examine the extent and quality of disclosures that companies provided on corporate websites during the COVID-19 pandemic. On the other hand, an effort is made to assess which factors affected the extent of disclosure. These factors focus on firm-specific characteristics (company size, leverage, profitability, auditing firm size) and core corporate governance attributes (board size, ownership concentration and chief executive officer duality). Results indicate that average disclosure was relatively high. Regression analysis shows that the level of disclosure was significantly positively associated with company size, profitability and board size. This indicates that during the pandemic, larger companies, more profitable and with more board members, disclosed more information on their websites. The results of the study may be of interest for clients, financial and credit analysts, investors, supervisory authorities as well as management, in their effort to improve corporate disclosures and the level of social responsibility.

Corporate governance and the quality of CSR disclosure: lessons from an emerging economy

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Husam Ananzeh
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Negative Relationship ◽  
Chief Executive ◽  
Board Members ◽  
Board Diversity ◽  
Content Type ◽  
Female Directors

Purpose This paper is motivated by the absence of rules that govern the practice of corporate social responsibility disclosure (CSRD). The purpose of this paper is to investigate the corporate governance factors that impact the quality of CSRD. This study further examines the moderating role of family ownership and educational qualifications of female directors on the relation between board gender diversity and CSRD quality. Design/methodology/approach This study adopts a sample of 94 non-financial companies listed on the Amman Stock Exchange to collect data on CSRD based on a checklist of 41 items for seven years from 2010–2016. The quality of CSRD is measured using a four-dimensional method that encompasses relative quantity, disclosure intensity, degree of accuracy and management outlook. Findings This study finds that CSRD quality is far from satisfactory in Jordan. The results also suggest that board size, auditor type, company size and profitability are positively associated with CSRD quality. On the other hand, factors such as chief executive officer duality, board diversity, ownership concentration and financial leverage are negatively associated with CSRD quality. In addition, the results of the empirical analysis suggest that the negative relationship between the quality of CSRD and the presence of female board members is stronger for family-owned companies. By contrast, the negative relationship between the quality of CSRD and the presence of female board members is weakened when the company has more educated, skilled and qualified female directors. Originality/value The originality of this study is manifested in the development of a quantitative measurement of CSRD quality.

ISLAMIC SOCIAL REPORTING (ISR) ANALYSIS IN INDONESIA AND MALAYSIA

2019 ◽  
Vol 11 (2) ◽  
Author(s):  
Wiwit Ayu Nofitasari ◽  
Hikmah Endraswati
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Social Reporting ◽  
Company Size ◽  
Board Size ◽  
Analysis Techniques

The purposes of this study are to examine the effect of company size, profitability, board of commissioners, proportion of independent commissioners, and frequency of meetings on the level of Islamic Social Reporting (ISR) in Indonesia and Malaysia and to test whether there is difference ISR in Indonesia and Malaysia. The sample of this study are 10 companies that issued sukuk at Indonesia Shariah Stocks Index and 8 companies on Malaysia Stock Exchange in 2013-2017. Multiple regression and different tests are used in this research as analysis techniques. The results show that the size of the company effects on the level of ISR in Indonesia positively but not in Malaysia. Profitability, board size, and the proportion of independent commissioners does not effect on ISR levels in Indonesia and Malaysia. The frequency of board of commissioners meetings effect on ISR levels in Indonesia and Malaysia positively and there is difference ISR in Indonesia and Malaysia. The implication of this research is that there is a need for regulations that regulate ISR disclosure in Indonesia to improve the quality of ISR disclosure to the stakeholders

Evaluation of Quality of the e-Commerce Service

2018 ◽  
Vol 9 (2) ◽  
pp. 55-66 ◽  
Author(s):  
Manuela Ingaldi ◽  
Robert Ulewicz
Keyword(s):  
Performance Analysis ◽  
The Internet ◽  
Quality Level ◽  
Online Questionnaire ◽  
Advantages And Disadvantages ◽  
Conversion Rates ◽  
Different Types ◽  
Good Reputation ◽  
The One

E-commerce market continues to grow. It is so popular because more and more people are connected to the Internet. Nevertheless, not all online e-shops can be so proud of its conversion rates. The customers' satisfaction with the services of different types of e-shops are affected by many different factors. The authors can say that a satisfied customer is the one who maintains a good reputation of the sellers' despite of the disadvantages which he had to face, such as damage of product during its transport, the need to make a warranty repair. To evaluate the customers' satisfaction in the chosen e-shop, the authors decided to use two methods which according to them can be complementary in this case, these methods are following: the Servqual method and the Importance/Performance analysis (IPA). Then, advantages and disadvantages of e-commerce were described. Next, the research methods were characterized. Later, the survey and its results were shown. The research had the form of an online questionnaire. It was addressed to customers of the chosen e-shop. The Servqual method was used to evaluate the quality level of offered services in general and analyze the Servqual index (perceptions of the real services minus customers' expectations). The Importance/Performance analysis was used to indicate which areas of the service really need the intervention of the research e-shop.

scholarly journals Transformation of the Program Strategy of a Niche Entertainment TV Channel under Conditions of a Competitive Media Environment (on the Example of STS and TNT)

2021 ◽  
Vol 10 (4) ◽  
pp. 775-791
Author(s):  
Vasilisa Mogilevskaia
Keyword(s):  
Content Analysis ◽  
The Internet ◽  
Media Environment ◽  
Program Strategy ◽  
Quantitative Content ◽  
Natural Flow ◽  
Programming Techniques ◽  
The One ◽  
Comparison Of The Results

Under conditions of a competitive media environment, linear TV channels should pay special attention to broadcast planning. This article presents the results of a study that was an attempt to analyze the changes that have occurred since 2012 in the programming of niche entertainment channels STS and TNT. Created in the second half of the 1990s, both TV networks remain popular among the target audience today; it seemed relevant to find out how their programming strategies were transformed taking into account the increased competition, including the one from non-linear services. The study was based on the method of quantitative content analysis with further comparison of the results obtained. In the course of the work, the genre and thematic characteristics of broadcasters’ content were determined, the origin of telecasts was established, the quality of films and series was assessed, and the programming tactics used in the formation of broadcast grids were analyzed. The study found that the changed media environment had a significant impact on the broadcast planning of both TV channels: over the years, both TNT and STS have become more active in using programming techniques aimed at retaining the audience and ensuring its natural flow between time slots, as well as taking a more careful approach to selecting content for showing. Taking into account the audience ratings of STS and TNT, we can talk about the success of such an approach to broadcast planning, which becomes more effective in combination with the broadcaster’s active presence on the Internet.

scholarly journals General algorithm for searching user data in social media of the Internet

2020 ◽  
Vol 5 (1) ◽  
pp. 82-86
Author(s):  
Oleh Mastykash ◽  
Andii Peleshchyshyn
Keyword(s):  
Social Media ◽  
Research Work ◽  
Heterogeneous Data ◽  
The Internet ◽  
Multi Stage ◽  
Future System ◽  
User Data ◽  
Stage Process ◽  
The One

The research work presented within this paper solves the problem of automated search for heterogeneous data in social media of the Internet (SMI). Building a system for obtaining and subsequent analysis of heterogeneous data in SMI – a complex multi-stage process in which specialists of various profiles and qualifications participate. Therefore, one of the main problems in the design of such systems is the coverage of all aspects of the functioning of the software-analytical complex, providing a common language for specialists, which allows us to uniquely, and clearly, understandably formulate the basic concepts of the projects. One of the main and basic tasks in analyzing the pages of a SMI user is to build algorithms for analyzing the user data environment (UDE). The quality of software will depend on the implemented algorithms. The construction of such algorithms, on the one hand, provides an understanding of the process of forming functional individual modules of the system and their interaction, on the other hand, laying a qualitative foundation in the future system. Algorithms for data analysis in the SMI will be designed based on the basic principles of behavior of the user registered in it.

TURISTIČKO PUTOVANjE PREMA NOVOM SRPSKOM ZAKONU O ZAŠTITI POTROŠAČA

2021 ◽  
pp. 357-367
Author(s):  
Dragan Vujisić ◽  
Keyword(s):  
Consumer Protection ◽  
The Internet ◽  
Service Market ◽  
Consumer Rights ◽  
Internet Users ◽  
Travel Services ◽  
The Republic ◽  
The One ◽  
Package Travel

In September 2021. the Republic of Serbia adopted the new Law on consumer protection which, on the one hand, represents a step further in harmonization of the Serbian consumer rights with the consumer rights of EU while, on the other hand it is also on advanced step in better quality of protection of Serbian consumers, bearing in mind the specific issues in Serbian legistature in general and the needs and the situation in practice. A part of this law deals also with the protection of consumers in a chieving their rights from the agreement on tourst travel. The Law on consumer protection (2021) implements Directive EU on package travel and linked travel arrangements (2015/2302). In addition to the harmonization required, as the travel service market experiences significant changes, especially because of the internet, that is, the fact that with the increasing number of the internet users the travel services are provided by the internet more often as well as establishment of new combinations of travel services, new legal solutions became necessary which resulted in obligatory further protection of travelers

Lexicographical storing: a key lexicographical task in the era of the internet / Lexikographische Speicherung: Eine zentrale Aufgabe der Lexikographie im Internet-Zeitalter / Stockage de données en lexicographie: una tâche centrale de la lexicographie à l’ère d’internet

2015 ◽  
Vol 31 (1) ◽  
pp. 67-89
Author(s):  
Pedro A. Fuertes-Olivera
Keyword(s):  
Function Theory ◽  
The Internet ◽  
User Needs ◽  
Internet Technologies ◽  
The One ◽  
Dictionary Use ◽  
Optimal Retrieval

Abstract A user-driven approach in lexicography - e.g. the function theory of lexicography (Bergenholtz & Tarp 2002, 2003, 2004; Fuertes-Olivera & Tarp 2014; Tarp 2008) - compels lexicographers to use all possible means at their disposal to improve the quality of dictionary use and to ensure an optimal retrieval of information from the lexicographical data. For instance, the advent of the internet has substantially modified the design and compilation of dictionaries in two ways. First, online dictionaries are dynamic tools, which makes them more suitable for meeting user needs in different user situations. Second, thinking in terms of static lexicographic structures is erroneous as these are ill-suited for benefiting from existing and potential internet technologies, for complying with the tenets of the user needs paradigm, and for analysing the merits of lexicographical tasks such as lexicographical storing.This article follows Bergenholtz & Agerbo’s concept of lexicographical structuring, which supports the main tenets of the user needs paradigm and the necessity of analysing the process of storing lexicographical data in a lexicographical database. This analysis supports my belief that lexicographical storing is a new lexicographical task which must be better understood, especially when working with the large amount of data being stored in lexicographical databases such as the one on which we are currently compiling the UNIVERSIDAD DE VALLADOLID INTERNET DICTIONARIES OF SPANISH.

scholarly journals Internet Presence and Multilingual Dissemination in Corporate Websites

2021 ◽  
Vol 29 (6) ◽  
pp. 1-17
Author(s):  
Irene Rivera-Trigueros ◽  
María-Dolores Olvera-Lobo
Keyword(s):  
Information And Communication Technologies ◽  
Communication Technologies ◽  
The Internet ◽  
Company Size ◽  
Internationalization Process ◽  
New Markets ◽  
Corporate Websites ◽  
Internet Presence ◽  
Information And Communication ◽  
Corporate Information

The development of Information and Communication Technologies has enabled companies to spread messages globally, allowing them to open new markets and reach international clients. In this sense, the multilingual dissemination of corporate information plays a key role, and, for this purpose, websites are great communication vehicles. The aim of this paper is to offer an overview of the internet presence of SMEs in Andalusia, along with their intention to reach international targets via the multilingual dissemination of corporate information, as well as determining the variables that influence these factors. To meet these objectives, a sample of 1425 SMEs has been analyzed. Results show that 52.3% of the companies evaluated had a website and only 10.3% of them offered their content translated to, at least, one language, and that variables such as company size, area of specialty and location may have an impact on these two aspects. The findings reveal that more research and policies are required to support SMEs in their digitalization and internationalization process.

Analysis of Reading, Reference and Information Management on the Quality of Scientific Writing

2018 ◽  
Vol 2 (1) ◽  
pp. 63-69
Author(s):  
Muhammad Zarlis ◽  
Sherly Astuti ◽  
Muhammad Salamuddin
Keyword(s):  
Information Management ◽  
Scientific Writing ◽  
The Internet ◽  
Reference List ◽  
Management Skill ◽  
Library Search ◽  
Important Thing ◽  
Reading Material ◽  
Quality Of Research

In education, for educational instruments scientific writing is a very important thing. It requires an information management skill, information management is a library search, which can be done through a computer and guided by the internet. It can also be through the quality of reading used as a reference for scientific writing. In addition, in producing a paper also must know the management of writing, not only required to pay attention to the rules of standard language, but also must be able to convey ideas and ideas well and meet scientific criteria, such as making a quote or reference list used. This paper was written with the aim of improving the quality of research through reading material, making notes and avoiding plagiarism, references using the Harvard system for journals, books, and articles. Management of citing articles either CD or internet, writing, editing, storing references electronically, writing bibliography, and quotations.

Evaluation of the Properties of Humus Liquid of Earthworm Eisenia Foetida Obtained from Different Rachis

2017 ◽  
Vol 3 (02) ◽  
Author(s):  
Ramiro Remigio Gaibor Fernández ◽  
Abraham Adalberto Bayas Zamora ◽  
Galo Israel Muñoz Sánchez ◽  
Cristhian Adrián Rivas Santacruz
Keyword(s):  
Plant Growth ◽  
Fulvic Acids ◽  
Cattle Manure ◽  
Eisenia Foetida ◽  
Humic And Fulvic Acids ◽  
Livestock Manure ◽  
A Value ◽  
The One ◽  
Liquid Slurry

The objective of the present investigation was to evaluate the physical characteristics of the vermicompost and the quality of the purine of the red Californian (Eisenia foetida) using different substrates of feed for these worms. For this purpose, nine treatments were studied: 75% African palm rachis + 25% cattle manure, 50% African palm rachis + 50% cattle manure, 25% African palm rachis + 75% livestock manure, 50% manure of cattle, 50% of manure of cattle, 25% of manure of cattle, 50% of manure of cattle, 50% of manure of cattle, 50% of rach of coconut + 50% of manure of Livestock, 25% coccus rachis + 75% livestock manure. The substrate made up of 50% of rachis of coconut and 50% of livestock manure can be used in nurseries or nurseries for being the one that registered a value of pH 7.3 plus the closest to the neutral compared to the others, besides this (75% of oil palm rachis and 25% of cattle manure) showed a higher content of humic and fulvic acids (0.87 and 0.45 p / p, respectively), compounds that are important for agriculture by stimulating plant growth, in addition to this reflection 0.06% sulfur content, 4.0 ppm boron, 7.0 ppm copper, 47.5 ppm iron, 6.0 ppm manganese, with a presence of microorganisms of the species Trichoderma, Penicillium, Cladosporium sp. in amounts of 1.91x105 UFC / ml, however in this substrate was obtained between 13.3 and 43.5% less liquid slurry in Comparison with other treatments.

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