scholarly journals Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies

2018 ◽  
Vol 2 (2) ◽  
pp. 62-73
Author(s):  
Hoang Thi Mai Khanh ◽  
Nguyen Anh Tuan
Keyword(s):  
Content Analysis ◽  
Empirical Evidence ◽  
Firm Size ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Wide Range ◽  
Sustainability Reports

This research aims at providing some empirical evidence on determinants of sustainability reporting in Vietnam. A sample of 99 sustainability reports published by listed companies for the year of 2016 was obtained and further analysed by employing content analysis method to construct sustainability reporting index for each company. The study used a wide range of variables to examine hypotheses developed. Firm size, gross profit margin and, export status are found to significantly positively associate with sustainability reporting quality.

APPLICATION OF ARTIFICIAL INTELLIGENCE TECHNIQUES IN MS. PAC-MAN GAME: A REVIEW

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Tse Guan Tan ◽  
Jason Teo
Keyword(s):  
Artificial Intelligence ◽  
Content Analysis ◽  
Video Games ◽  
Analysis Method ◽  
Engineering Economics ◽  
Game Ai ◽  
Content Analysis Method ◽  
Wide Range ◽  
Computer Based ◽  
Future Direction

AbstrakTeknik Kecerdasan Buatan (AI) berjaya digunakan dan diaplikasikan dalam pelbagai bidang, termasukpembuatan, kejuruteraan, ekonomi, perubatan dan ketenteraan. Kebelakangan ini, terdapat minat yangsemakin meningkat dalam Permainan Kecerdasan Buatan atau permainan AI. Permainan AI merujukkepada teknik yang diaplikasikan dalam permainan komputer dan video seperti pembelajaran, pathfinding,perancangan, dan lain-lain bagi mewujudkan tingkah laku pintar dan autonomi kepada karakter dalampermainan. Objektif utama kajian ini adalah untuk mengemukakan beberapa teknik yang biasa digunakandalam merekabentuk dan mengawal karakter berasaskan komputer untuk permainan Ms Pac-Man antaratahun 2005-2012. Ms Pac-Man adalah salah satu permainan yang digunakan dalam siri pertandinganpermainan diperingkat antarabangsa sebagai penanda aras untuk perbandingan pengawal autonomi.Kaedah analisis kandungan yang menyeluruh dijalankan secara ulasan dan sorotan literatur secara kritikal.Dapatan kajian menunjukkan bahawa, walaupun terdapat berbagai teknik, limitasi utama dalam kajianterdahulu untuk mewujudkan karakter permaianan Pac Man adalah kekurangan Generalization Capabilitydalam kepelbagaian karakter permainan. Hasil kajian ini akan dapat digunakan oleh penyelidik untukmeningkatkan keupayaan Generalization AI karakter permainan dalam Pasaran Permainan KecerdasanBuatan. Abstract Artificial Intelligence (AI) techniques are successfully used and applied in a wide range of areas, includingmanufacturing, engineering, economics, medicine and military. In recent years, there has been anincreasing interest in Game Artificial Intelligence or Game AI. Game AI refers to techniques applied incomputer and video games such as learning, pathfinding, planning, and many others for creating intelligentand autonomous behaviour to the characters in games. The main objective of this paper is to highlightseveral most common of the AI techniques for designing and controlling the computer-based charactersto play Ms. Pac-Man game between years 2005-2012. The Ms. Pac-Man is one of the games that used asbenchmark for comparison of autonomous controllers in a series of international Game AI competitions.An extensive content analysis method was conducted through critical review on previous literature relatedto the field. Findings highlight, although there was various and unique techniques available, the majorlimitation of previous studies for creating the Ms. Pac-Man game characters is a lack of generalizationcapability across different game characters. The findings could provide the future direction for researchersto improve the Generalization A.I capability of game characters in the Game Artificial Intelligence market.

CSR and sustainability reporting practices in India: an in-depth content analysis of top-listed companies

2019 ◽  
Vol 15 (8) ◽  
pp. 1033-1053 ◽  
Author(s):  
Priyanka Aggarwal ◽  
Ajay Kumar Singh
Keyword(s):  
Content Analysis ◽  
Firm Size ◽  
Ownership Structure ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Reporting Practices ◽  
Industry Type

Purpose The purpose of this paper is to comprehensively analyze the corporate social responsibility (CSR) and sustainability reporting (SR) practices of Indian companies in terms of disclosure quantity and quality, and to investigate the differences in SR practices by SR dimension, industry, ownership structure, firm size and profitability. Design/methodology/approach Data are collected from annual reports/business responsibility reports (BRR)/CSR/sustainability reports of 60 top-listed companies in India. A comprehensive sustainability reporting index is developed. Content analysis technique is used. Inter-coder reliability is established. Findings Altogether, 18 items of the index are not disclosed by the majority of companies in India. SR quality is found significantly lower than the SR quantity. Moreover, SR practices significantly differ by dimension/category, industry-type and firm-size but are not influenced by ownership structure. However, the study fails to establish any conclusive relationship between SR and profitability. Practical implications The present study has several implications for corporates, practitioners, policymakers and stakeholders. The findings underscore the need for amendments in the Global Reporting Initiative guidelines and BRR framework of the Securities and Exchange Board of India to avoid patchy disclosures and ensure complete reporting by companies. Originality/value This study is among the foremost studies in India evaluating SR practices of top-listed companies in the wake of the mandatory BRR requirement from a quantitative as well as qualitative perspective using a multidimensional index.

The fight against corruption in Portugal: evidence from sustainability reports

2015 ◽  
Vol 23 (1) ◽  
pp. 132-142 ◽  
Author(s):  
Manuel Castelo Branco ◽  
Dina Matos
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Design Methodology ◽  
Corporate Image ◽  
Analysis Method ◽  
United Nations Global Compact ◽  
Content Type ◽  
Content Analysis Method ◽  
Sustainability Reports ◽  
Corporate Social

Purpose – The purpose of this paper is to analyse the disclosure of information on the fight against corruption in the sustainability reports of Portuguese companies. Design/methodology/approach – Anti-corruption disclosure in the sustainability reports for 2009 of Portuguese firms, published on the website of the Portugal’s Business Council for Sustainability Development, is analysed. Three hypotheses are tested about associations between such disclosure and firm-specific variables. Findings – Companies with a high visibility in terms of risk of corruption (companies in sectors with higher risk and government-owned companies) and companies that engage in association with the United Nations Global Compact seem to exhibit greater concern to improve the corporate image through disclosure. Research limitations/implications – There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – This paper adds to the scarce research on the fight against corruption in corporate social responsibility and the reporting thereof by providing new empirical data.

scholarly journals A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach

2020 ◽  
Vol 4 (2) ◽  
pp. 249
Author(s):  
Paulina Permatasari ◽  
Juniati Gunawan ◽  
Magdi El-Bannany
Keyword(s):  
Content Analysis ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Comprehensive Approach ◽  
Future Studies ◽  
Quality Principles ◽  
Quality Of Reports ◽  
Sustainability Reports ◽  
Comprehensive Measurement

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 

Sosyal medyada Suriye’li sığınmacılara yönelik algı: bir sözlük değerlendirmesi

2017 ◽  
Vol 4 (2) ◽  
pp. 185-200 ◽  
Author(s):  
Servet Kardeş ◽  
Çağla Banko ◽  
Berrin Akman
Keyword(s):  
Qualitative Research ◽  
Social Media ◽  
Content Analysis ◽  
Syrian Refugees ◽  
Analysis Method ◽  
Social Media Platform ◽  
Content Analysis Method ◽  
Negative News ◽  
Media Platform ◽  
Made In

Bu araştırmada sığınmacılara yönelik paylaşımların yapıldığı sosyal medyada yer alan sözlüklerden birinde sığınmacılara yönelik algıya bakılmıştır. Yöntem olarak nitel desende olan bu çalışmada, bir sosyal medya sitesinde yer alan paylaşımlar içerik analizi yoluyla derinlemesine incelenip yorumlanmıştır. Araştırmanın sonucunda sosyal medya kullanıcılarının sığınmacıları büyük bir güvensizlik ortamı ve huzursuzluk yaratan bireyler olarak gördükleri saptanmış, sığınmacılarla yaşanan deneyimlerin ve medyadaki haberlerin bu düşüncelerin oluşmasında etkisinin olduğu belirlenmiştir. Bunun yanında sosyal medya kullanıcılarının devletin sığınmacılar konusunda yanlış politika izlediğini düşündükleri ve sığınmacılar için etkili bir planlama yapılmadığını ifade ettikleri görülmüştür. Çalışmanın sonuçları doğrultusunda medyada sığınmacılar hakkında çıkan haberlerde olumsuz ve şiddet temalı haberlerin azaltılması, Suriyeli sığınmacıların durumu, sahip oldukları haklar ve topluma yansımaları hakkında doğru ve bilgilendirici kamu spotları hazırlanması ayrıca sığınmacıların topluma entegre olma sürecinin her basamağında daha planlı ve etkili bir yol izlenmesi önerilebilir.ABSTRACT IN ENGLISHPerceptions about Syrian refugees on social media: an evaluation of a social media platformIn this research, posts which are about Syrian refugees were published in a social media platform, called as “sözlük” were investigated. The research is a qualitative research. The posts in this platform are analyzed with content analysis method. According to results of analyses, social media users see Syrian refugees as people who create an insecure and a restless environment. The experiences people had with them and news have an effect on this view. In addition, social media users think that government made inappropriate policies and ineffective plans about Syrian refugees. It is suggested negative news about Syrian refugees should be decreased and government should make safer policies. In addition, adaptation of refugees to society should be made in more planned and effective way.

Constructing the ideal SRI (sustainability reporting index) framework for Indonesian market: combined perspectives from rating agencies, academics, and practitioners

2019 ◽  
Vol 15 (5) ◽  
pp. 573-596 ◽  
Author(s):  
Sita deliyana Firmialy ◽  
Yunieta Anny Nainggolan
Keyword(s):  
Factor Analysis ◽  
Content Analysis ◽  
Exploratory Factor Analysis ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Analysis Method ◽  
Content Type ◽  
Rating Agencies ◽  
Social Environmental ◽  
Social Rating

Purpose This study aims to focus on developing the sustainability reporting index (SRI) with combined perspectives from varied social rating agencies, along with integrated combined perspectives from academics experts and Indonesian companies. Design/methodology/approach The first section discusses the theoretical framework along with the sustainability challenges faced by companies in Indonesia. The second section develops the methodology of the study to measure the SRI by considering practical and theoretical perspectives, starting from the identification of initial disclosure, selecting the final disclosure and developing the hierarchical framework. Lastly, the third section confirms the validity of the study’s framework by the exploratory factor analysis method and its comparability by comparing the content analysis result of the study with the Kinder–Lydenberg–Domini (KLD) method. The content analysis was used to analyze annual reports, sustainability reports and companies’ websites based on indicators found in the resulted model. Findings The main finding is the SRI framework (SRIF) of the study, which is built on the basis of the stakeholder relationship theory and is focused on three main dimensions (social, economic and environmental). Specifically, the framework consists of 17 indicators and 93 sub-indicators. On the basis of factor analysis method, it can be safely said that the study’s SRIF is quite valid. The high score of correlations between the SRIF and KLD results at the composite and dimension levels, along with the statistically significant results show that the study’s SRIF results and KLD results are fairly similar. Research limitations/implications The present study has its limitation as it only gathers data from publicly available reports issued by the firms (secondary data). Owing to time limitation, primary data are not collected. However, this is also the strength of this research as it will allow investors to replicate the study’s methodology to measure companies’ sustainability. Practical implications The study is useful to organizations and statutory bodies toward finding a replicable method to measure the Indonesian companies’ social performance. In addition, the study also introduced the usefulness of the qualitative program Atlas TI to perform content analysis, the exploratory factor analysis method to ensure validity and comparability by comparing it to the KLD methodology, which is known globally as the most widely accepted methodology to measures social performance. Lastly, this study will provide implications to the Government to ascertain the level of SRI reporting among the Indonesian public-listed companies. Originality/value The resulted framework in this study simultaneously considers social, environmental and economic factors in the context of companies in Indonesia, while previous researchers have constructed reporting index separately (i.e. Sumiani et al., 2007; Zhao et al., 2012). Especially in the context of Indonesia, there is no such index simultaneously focused on the three main dimensions, namely, social, environmental and economics. The current study tries to fill the gap by using the constructed SRI index based on three perspectives combined, namely, social rating agencies, academic theorist and Indonesian companies.

scholarly journals Sustainability Reporting Practices: Evidence from Bangladesh

2017 ◽  
Vol 7 (2) ◽  
pp. 61
Author(s):  
Sumaiya Akhter ◽  
Pappu Kumar Dey
Keyword(s):  
Human Rights ◽  
Content Analysis ◽  
Community Development ◽  
Annual Report ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Employee Benefits ◽  
Global Reporting Initiative ◽  
Reporting Practices ◽  
Product Responsibility

The objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. Companies focus more on community development which is 90%, followed by employment and employee benefits (67%). The level of disclosures in website is meagre where only 26% of the sample companies disclose at least one indicator. Organizations’ attention on issues like environment, human rights and product responsibility is limited in relation to other issues. The extent of disclosure is also poor that is 66% of the companies use less than 25 sentences in sustainability reporting. Moreover, only 16% of the sample companies use separate sustainability reporting section. The limited disclosures on sustainability issues may be because of voluntary sustainability reporting in Bangladesh.

scholarly journals Symbolic Violence in Children’s Stories: Content Analysis in Bobo Magazine

Society ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 677-694
Author(s):  
Rahma Isnania ◽  
Nanang Martono ◽  
Tri Rini Widyastuti
Keyword(s):  
Short Stories ◽  
Content Analysis ◽  
Critical Discourse Analysis ◽  
Lower Class ◽  
Critical Discourse ◽  
Upper Class ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Children's Stories ◽  
Class Habitus

The upper-class dominates various social spaces in society, including children’s stories. Children’s stories as a means of socializing values also participate in socializing upper-class habitus in the storyline. This study aims to describe the children’s habitus as narrated in short stories published in Bobo magazine. The method used in this study is the quantitative content analysis method and critical discourse analysis. This study’s object is about 174 short stories published in Bobo magazine from January 2019 to August 2020, of which 110 stories were taken randomly as samples. The results show that most of the children’s habitus narrated in the stories were upper-class children’s habitus, reaching out to 87 or 79.1% of all stories. Meanwhile, lower-class children’s habitus was found in 30.9% of all stories. The habitus of upper-class children featured in the story consisting of go on an excursion, luxury living, own electronic goods, own expensive good, wearing nightgowns, reading, and writing. On the other side, the habitus of lower-class children habitus featured in the story consisting of playing traditional games, living in poverty, and doing lower-class work. In conclusion, the upper-class children’s habitus appears more dominantly within short stories in Bobo magazine. This study’s results are expected as recommend to parties related to children’s stories publication to present more balanced stories.

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