scholarly journals Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe

2021 ◽  
Vol 66 (3) ◽  
pp. 1-20
Author(s):  
Gianluca Zanellato
Keyword(s):  
Content Analysis ◽  
Exploratory Study ◽  
Relevant Information ◽  
Qualitative Approach ◽  
Qualitative Studies ◽  
Integrated Reporting ◽  
Quality Of Information ◽  
Environmental Practices ◽  
Reporting Framework

Abstract The study explores to what extent are extracting organizations from the European region, disclosing relevant information about social and environmental practices. To pursue the current exploratory study, a qualitative approach composed of two steps is performed. The first is a content analysis of 15 oil & gas and mining organizations integrated reports proposing a compliance exercise toward the International Integrated Reporting Framework. Then in the second one, the integrated reports of our sample are analyzed using MAXQDA, with the extent to which social and environmental references are positive, neutral, or negative. Thus, the present paper represents the first attempt in qualitative studies in Integrated Reporting with a specific focus on extracting sector. Our results demonstrate that the analyzed sample discloses more information related to the environment than social disclosure.

Ensuring the Quality of Information by Creating a Sustainable Framework in the Context of CSR Reporting

2021 ◽  
pp. 1-34
Author(s):  
Nicoleta Farcane ◽  
Ovidiu Constantin Bunget ◽  
Rodica Blidisel ◽  
Alin Constantin Dumitrescu ◽  
Delia Deliu ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Relevant Information ◽  
Frame Of Reference ◽  
Financial Information ◽  
Daily Activities ◽  
Quality Of Information ◽  
Csr Reporting ◽  
Reporting Framework ◽  
Sustainability Reports

This chapter aims to identify basic pillars around which issues related to non-financial reporting are going to be outlined by testing the quality of information presented by the top 50 largest listed companies according to non-financial reporting criteria, considering the environment, human and social resources, human rights, and the fight against corruption. By highlighting the diversity of information disclosed by the corporations (i.e., the economic, social, and environmental impact caused by the daily activities carried out), common benchmarks that determine the quality assurance are ascertained. Research methods include quantitative analysis of the sustainability reports, along with the authors' observation regarding the existing frame of reference. Findings show that there is significant diversity in how non-financial information regarding CSR is disclosed. Modeling a unitary reporting framework could be the keystone to which companies could relate in ensuring a good correlation with users' need for accurate, reliable, and relevant information.

scholarly journals COMPORTAMENTO INFORMACIONAL DE GESTORES DE UMA SUPERINTENDÊNCIA REGIONAL DE SAÚDE

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Tamires Rezende Passos ◽  
Wanesia Saldanha Costa ◽  
Jessica Silva Oliveira ◽  
Humberto Ferreira de Oliveira Quites ◽  
Regina Consolação Dos Santos ◽  
...  
Keyword(s):  
Content Analysis ◽  
Health Information ◽  
Information Management ◽  
Information Flow ◽  
Search Behavior ◽  
Minas Gerais ◽  
Qualitative Approach ◽  
Quality Of Information

Objetivo: compreender o comportamento informacional de gestores em uma Superintendência Regional de Saúde. Metodologia: estudo de caso, de abordagem qualitativa, que utilizou como referencial teórico o comportamento informacional de Wilson. Realizaram-se entrevistas com gestores de uma superintendência em Minas Gerais, analisadas a partir da Análise de Conteúdo. Resultados: as necessidades e busca por informações estavam atreladas às demandas de soluções emergenciais. Dentre as várias fontes, as pessoas foram reconhecidas em um fluxo informacional verticalizado. Informações de baixa qualidade foram utilizadas, gerando incerteza para as decisões. Conclusão: o comportamento informacional dos gestores é assistemático e possui fragilidades que podem dificultar o planejamento e a tomada de decisões assertivas.Descritores: Comportamento de Busca de Informação, Gestão da Informação em Saúde, Gestão em Saúde.INFORMATIONAL BEHAVIOR OF MANAGERS IN REGIONAL SUPERINTENDENCE OF HEALTHObjective: to understand the informational behavior of managers in a regional superintendence of health. Methodology: Case study with qualitative approach that used Wilson behavior as a theoretical reference. Interviews were conducted with managers of a superintendency in Minas Gerais, and analyzed from the Content Analysis. Results: the necessities and pursuit for information was linked to the demands of emergency solutions. Among the various sources, people were recognized in a vertical information flow. Low quality of information were used generating uncertainty in decisions. We conclude that the informational behavior of managers is unsystematic and potentially damaging to the management of information.Descriptors: Search Behavior Information, Health Information Management, Health Management.COMPORTAMIENTO INFORMATIVO DE GERENTES DE UNA SUPERINTEDENCIA REGIONAL DE SALUDObjetivo: Estudio de caso con enfoque cualitativo. Buscado entender el comportamiento informativo de los gestores en Salud. Utilizamos la teoría del comportamiento de información de Wilson. Entrevistamos a los gestores de una superintendencia de salud en Minas Gerais. Se utilizó el Análisis de Contenido para analizar los datos. Las necesidades y búsqueda de información estaba vinculada a las demandas de soluciones emergenciales. Las personas fueron reconocidas como fuentes en un flujo de información vertical. Hubo baja calidad de la información que genera decisiones inciertas. Se concluye que el comportamiento de información de los gestores no es sistemática y potencialmente dañino para la gestión de la información.Descriptores: Comportamiento de Búsqueda de Información, Gestión de Información Sanitaria, Gestión de la Salud.

Managing an Enterprise and Ethical Dilemmas in Accountancy

2014 ◽  
Vol 9 (2) ◽  
pp. 141-151
Author(s):  
Jolanta Wiśniewska
Keyword(s):  
High Risk ◽  
Ethical Dilemmas ◽  
Business Management ◽  
Relevant Information ◽  
Necessary Condition ◽  
Accounting System ◽  
Quality Of Information ◽  
Economic Entity ◽  
A Company

The purpose of this article is to present the correlation between management of an economic entity and the development of ethical accounting dilemmas in the era of high-risk business. In the globalisation era and recurring economic crises, realisation of the objectives of a company takes place under high risk conditions. It is therefore necessary to use a proper management system. The necessary condition for making all decisions is to have relevant information. The value and relevance of these decisions depend on the quality of information which they have been based on. Lack of ethics in accounting has a direct impact on the company's management, which is based on information generated by the accounting system of the company. Ethical dilemmas arising in accounting are also ethical dilemmas arising in the process of business management. 

scholarly journals Early contact and breastfeeding: meanings and experiences

2014 ◽  
Vol 23 (1) ◽  
pp. 109-117 ◽  
Author(s):  
Eloana Ferreira D'Artibale ◽  
Luciana Olga Bercini
Keyword(s):  
Content Analysis ◽  
Teaching Hospital ◽  
Exploratory Study ◽  
Cultural Context ◽  
Structured Interview ◽  
Qualitative Approach ◽  
Postpartum Women ◽  
Systematic Observation ◽  
Thematic Content Analysis ◽  
Unique Experience

The aim of this study was to analyze the meanings and experiences of early contact and breastfeeding of the postpartum women admitted at a Baby-Friendly Hospital. It is a descriptive, exploratory study, with qualitative approach, that was developed in a teaching hospital in the Northwest of Paraná state between November 2011 and January 2012, involving the participation of 16 postpartum women. Data were collected by means of non-participant systematic observation of the childbirths and semi-structured interview. The data collected were analyzed using the thematic content analysis. The results revealed that, soon after childbirth, the child-mother binomial provided the woman with a unique experience, triggering various sensations into the bio-psycho-social-cultural context of each one of the mothers, with feelings and meanings that favored the mother-child bond and the outset of breastfeeding.

scholarly journals LIFE MANAGEMENT OF CONTRACTOR’S SITE QUANTITY SURVEYOR

2020 ◽  
Author(s):  
CHARIKA DARSHANI ◽  
◽  
K.I. RIDMIKA ◽  
B.A.K.S. PERERA ◽  
◽  
...  
Keyword(s):  
Quality Of Life ◽  
Content Analysis ◽  
Empirical Data ◽  
Qualitative Approach ◽  
Time Constraints ◽  
Male And Female ◽  
Life Management ◽  
Satisfactory Life ◽  
Management Controls

Life management controls the quality of one’s work while ensuring one’s quality of life with minimum conflicts. The contractor’s site quantity surveyor (QS), who has to shoulder many responsibilities on-site amongst time constraints, can most probably experience a life imbalance. Because the personal responsibilities of female and male site QSs differ, the aim of this study was to identify the strategies that will enhance the life management of contractor’s site quantity surveyors. The qualitative approach was adopted in the study, and the required empirical data were collected by interviewing 20 females and 20 males contractor’s site QSs. The interview findings were analysed using manual content analysis. Thirty-one and twenty-eight causes of life imbalance in male and female QSs respectively were identified. In addition, 50 and 48 strategies that will facilitate satisfactory life management in male and female QSs, respectively were identified. Some of the identified causes and strategies were common to both male and females QSs.

Negative pressure wound therapy for patients with hard-to-heal wounds: a systematic review

2020 ◽  
Vol 29 (4) ◽  
pp. 206-212
Author(s):  
Alexandra HJ Janssen ◽  
Johannes A Wegdam ◽  
Tammo S de Vries Reilingh ◽  
Anne M Eskes ◽  
Hester Vermeulen
Keyword(s):  
Content Analysis ◽  
Negative Pressure ◽  
Methodological Quality ◽  
Negative Pressure Wound Therapy ◽  
Wound Care ◽  
Qualitative Studies ◽  
Self Control ◽  
Wound Therapy ◽  
Electric Device

Objective: Despite the lack of evidence, negative pressure wound therapy (NPWT) is commonly used in patients with hard-to-heal wounds. In our medical centre, one third of patients with abdominal wounds infected postoperatively end this therapy prematurely due to negative experiences and prefer standard wound care. This study was designed to explore the effects of NPWT on quality of life (QoL). Method: A search from 2000 to 2019 in eight databases was performed to identify qualitative studies of patients treated with NPWT. Studies were selected by two independent reviewers, who appraised the methodological quality, extracted and structured the data and performed content analysis. Results: A total of five qualitative studies with good methodological quality, incorporating 51 individual patients, were included. After content analysis, four major themes emerged: reduced freedom of movement caused by an electric device; decreased self-esteem; increased social and professional dependency; and gaining self-control. Conclusion: NPWT has major effects on the physical, psychological and social domains of QoL. Knowledge of these effects may lead to improved treatment decisions for patients with hard-to-heal wounds regarding use of NPWT or standard wound care.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

scholarly journals The nurses' working process: the view of professors from a public university

2008 ◽  
Vol 21 (3) ◽  
pp. 481-486
Author(s):  
Luiza Hiromi Tanaka ◽  
Maria Madalena Januário Leite
Keyword(s):  
Content Analysis ◽  
Focus Group ◽  
Exploratory Study ◽  
Healthcare Professionals ◽  
Public University ◽  
Healthcare Management ◽  
Qualitative Approach ◽  
Working Process ◽  
Undergraduate Nursing ◽  
Nursing Course

OBJECTIVE: The study aimed to understand the working process of the nurse according to the perspective of professors of the Undergraduate Nursing Course at Universidade Federal de São Paulo. METHODS: Exploratory study with a qualitative approach, having 14 professors as its subjects; the focus group technique was chosen for data collection, and the material was analyzed according to the method of content analysis. RESULTS: The meaning of the nurses' working process comprised three categories: composition of the nurses' working process, differentials of the nurses' work when compared to other healthcare professionals and dichotomies of the nurses' working process in education. CONCLUSION: The meanings of this process were the group of the working processes: caring, managing, teaching and researching, whose working core is the process of caring. However, healthcare management was not evidenced by the focus group. The nurses' working process was considered complex and confusing.

scholarly journals ANALISIS PENCIPTAAN NILAI BERSAMA (VALUE CO-CREATION)DI PT GERBANG NTB EMAS

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Guruh Sugiharto
Keyword(s):  
Risk Assessment ◽  
Risk Management ◽  
Content Analysis ◽  
Value Creation ◽  
Product Innovation ◽  
Research Method ◽  
Qualitative Approach ◽  
Skilled Manpower ◽  
Strategic Policy

Sales of products achieved by PT Gerbang NTB Emas were not yet optimal. There weresome consumer obstacles and complaints that were occur. Among them were lack of production machineries and skilled manpower, quality of goods under specification and production time is not maximized. One way that can be done is to optimize value creation between consumers and producers. Value created together is expected to provide benefits for both parties. In this study aimed to analyze the process of value co-creation that occurs between the company (PT GNE) and its customers. The research method used is qualitative approach with data collection through interview, observation and documentation. The number of interviewees was five employees and one consumer. The collected data were analyzed with content analysis using NVivo software. The result of this research is that value co-creation at PT GNE can be explained through dialogue, access, risk management and transparency. Value can be interpreted as product innovation, service and strategic policy. By knowing these aspects, the company can maximize value creation along with consumers. The company gets sales profits and the consumer gets the desired product.  Keywords: value, co-creation, dialogue, access, risk assessment, transparency, product innovation, service, strategic policy

scholarly journals MARCAS DO PASSADO: MEMÓRIAS E SENTIMENTOS DE (EX) PORTADORES DE HANSENÍASE RESIDENTES EM UM ANTIGO “LEPROSÁRIO”

2018 ◽  
Vol 9 (4) ◽  
Author(s):  
Ana Isabella Sousa Almeida ◽  
Maicon De Araujo Nogueira ◽  
Ellen Bianca Janaú Feitosa ◽  
Jaqueline Carneiro Corrêa ◽  
Jhak Sagica De Vasconcelos ◽  
...  
Keyword(s):  
Content Analysis ◽  
Social Exclusion ◽  
Exploratory Study ◽  
Social Stigma ◽  
Qualitative Approach ◽  
Metropolitan Region ◽  
The Past ◽  
El Estigma ◽  
Depth Interviews ◽  
Family Segregation

Resumo: Objetivo: descrever as principais memórias e sentimentos de “ex-portadores” de hanseníase residentes em um antigo “leprosário” localizado na região metropolitana do município de Belém, Estado do Pará. Metodologia: Trata-se de um estudo descritivo e exploratório, com abordagem qualitativa. Os dados foram coletados por meio de entrevistas em profundidade, no período de setembro a outubro de 2016, tendo como amostra de convivência onze (ex) portadores de hanseníase. A análise dos dados foi feita com base na análise de conteúdo de Bardin. Resultados: Emergiram três categorias: do medo à exclusão social: sentimentos diante descoberta da doença; o discurso do medo: isolamento compulsório e segregação familiar; Fantasmas do passado no presente: marcas sociais da doença. Considerações finais: As percepções acerca da doença evidenciam que marcas do passado ainda refletem no cotidiano social. As conotações negativas associadas à doença reforçam o preconceito e o estigma social, geram intensos abalos psíquicos e promovem constantes isolamentos sociais.Descritores: Hanseníase; Abrigo; Percepção; Estigma Social.THE MAIN MEMORIES AND FEELINGS OF EX –LEPROSY LIVING IN AN ANCIENT LEPROSARIUMObjective: Describe the main memories and feelings of ex –leprosy living in an ancient leprosarium located in the metropolitan region of Belém, State of Pará. Methodology: It is a descriptive and exploratory study with a qualitative approach. The data were collected through in-depth interviews, in the period from September to October of 2016, having as sample of coexistence, eleven ex-leprosy. The analysis of the data was made based content analysis of Bardin. Results: three categories emerged: From fear to social exclusion: feelings on the discovery of the disease; The discourse of fear: compulsory isolation and family segregation; Ghosts of the past in the present: social marks of disease. Conclusion: the perceptions about the disease show that marks of the past still reflect in social everyday life. The negative connotations associated with the disease reinforce prejudice and social stigma, generate intense psychic upsets and promote constant social isolation.Descriptors: Leprosy; Shelter; Perceptions; Social Stigma.MARCAS DEL PASADO: MEMORIAS Y SENTIMIENTOS DE (EX) PORTADORES DE LEPRA RESIDENTES EN UN ANTIGUO “LEPROSARIO”Objetivo: describir las principales memorias y sentimientos de “ex portadores” de lepra residentes en un antiguo “leprosario” ubicado en la región metropolitana del municipio de Belém, Estado de Pará. Metodología: Se trata de un estudio descriptivo y exploratorio, con enfoque cualitativo. Los datos fueron recolectados a través de entrevistas en profundidad, en el período de septiembre a octubre de 2016, con una muestra de convivencia once (ex) portadores de lepra. El análisis de los datos se basó en el análisis de contenido de Bardin. Resultados: Han surgido tres categorias: del miedo a la exclusión social: sentimientos ante descubrimiento de la enfermedad; El discurso del miedo: aislamiento obligatorio y segregación familiar; Fantasmas del pasado en el presente: marcas sociales de la enfermedad. Conclusión: las percepciones acerca de la enfermedad evidencian que las marcas del pasado todavía reflejan en el cotidiano social. Las connotaciones negativas asociadas a la enfermedad refuerzan el prejuicio y el estigma social, generan intensos sacudones psíquicos y promueven constantes aislamientos sociales.Descriptores: Lepra; Abrigo; Percepción; Estigma Social.

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