scholarly journals Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

2021 ◽  
Vol 11 (3) ◽  
pp. 89
Author(s):  
Stefanía Carolina Posadas ◽  
Lara Tarquinio

This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive’s publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive’s impact at the cross-country level.

2019 ◽  
Vol 69 ◽  
pp. 00131
Author(s):  
Marina Voronina

The article analyzes indicators of higher education in the European Union: the number of higher education institutions; the number of university students; changes in the number of faculty members, age structure; higher education expenses; cost of training one student. A similar study was conducted by the author in 2006. The article provides a comparative analysis of indicators for 2001-2016. The analysis uses data from EUROSTAT which were interpreted at the cross-country level.


2021 ◽  
Vol 36 (1) ◽  
pp. 26-45
Author(s):  
Artur Skorek

Debate over the present-day meaning of the traditional political terms ‘left’ and ‘right’ has been ongoing for at least three decades. Many claim that these labels have lost their former relevance. This article offers a comparative analysis of the Israeli, Polish, and Hungarian party systems. Using qualitative content analysis, it examines party platforms and politicians’ speeches in order to assess the significance of political labels both in political narratives and academic debate. Two main research topics concerning political systems of the three countries are explored in the article: the blurring of the traditional left-right divisions and the partial adoption of an anti-establishment agenda by mainstream parties.


2020 ◽  
Vol 18 (54) ◽  
pp. 71-106
Author(s):  
Vladimír Naxera ◽  
◽  
Viktor Glied ◽  
Ondřej Filipec ◽  
Małgorzata Kaczorowska ◽  
...  

This article analyses the 2019 European Parliament (EP) election manifestos of populist parties in V4 countries as a contribution to the contemporary discussion on political populism. The aim of the study is to analyze the election campaign programs which populist parties operating in individual V4 countries presented for EP elections in 2019, using a qualitative content analysis of the official election programs of relevant populist parties and other sources of their communication. It tries to identify topics that have been framed as a problem or risk by Central European populists and how these topics have been interpreted in their programs. The so-called “immigration crisis” and the contemporary state of the European Union are seen as the most problematic topics by a majority of the populists. On the other hand, the majority of these parties do not want some Central European version of Brexit. Their rhetorical goal is rather the reform the Union.


2021 ◽  
Vol 4 (2) ◽  
pp. 37
Author(s):  
Aik Wirsbinna

The major European Smart City Lighthouse Projects have gained a lot of attention and importance from the designers of Smart City Initiatives (SCI) since 2014. The EU Commission's funding under the Horizon 2020 program is significant. The supported cities include the European metropolises but also several smaller cities. All these cities are repeatedly named Smart City pioneers. However, the research still has a gap when it comes to value generation. This article deals with the economic benefits of these Lighthouse projects. The own developed categories are applied and proved with Lighthouse projects. The range of economic benefits is shown and evaluated using the qualitative content analysis of the data from the EU - CORDIS database. The sustainability in the Smart City Initiatives is showcased as economic benefit is prioritized higher than cost saving or efficiency.


2016 ◽  
Vol 37 (1) ◽  
pp. 27-32
Author(s):  
Helena Rosén ◽  
Rebecca Gagnemo Persson ◽  
Eva Persson

The concept of patient-focused care aims to provide an environment in which the healthcare team focuses on the individual patient’s needs. In order to increase our understanding of how nurses perceive and conduct patient-focused care, the issue needs to be studied in various contexts. The aims of the study were to explore nurses’ descriptions of their patient-focused care, what took place during observed situations including the time spent, before and after the change of design from a more traditional to a single-bed hospital in Sweden. Non-participant observations with follow-up interviews were carried out. Data were analysed using qualitative content analysis. Three categories emerged from the analysis: Barriers to being close to the patient, Desire to be close to the patient and The influence of environment on caring. The theme Presence or absence was interpreted as the latent meaning. The conclusion was that being present is crucial in nursing when providing compassionate and effective nursing care.


2018 ◽  
Vol 39 (2) ◽  
pp. 85-91 ◽  
Author(s):  
Annelie Rylander ◽  
Stina Fredriksson ◽  
Ewa Stenwall ◽  
Lena-Karin Gustafsson

The complexity of end-of-life communications has previously been described and found to be given late in the patient’s palliative care. There is a need for earlier and more continuous end-of-life-communications throughout the patient’s care to reduce anxiety, confusion, and promote participation. Registered nurses (RNs) have a unique closeness to the patient and the ability to identify early the need for end-of-life communication. The aim of this study was to describe crucial aspects of nursing in end-of-life communication in an oncology context. The study was designed as a qualitative content analysis of in-depth interviews with RNs working in oncology in-patient care units. Two domains were identified: before, and after end-of-life communications, with the categories importance of being well prepared to identify both the patient’s and their family’s needs. Cooperation and interaction between physicians and RNs were crucial to be able to support patients and their relatives around the clock. The presence of RNs encouraged further conversations about the patients’ conditions to gain insight into the new situation. End-of-life communication should not only be medicine oriented and performed by physicians. Involvement of RNs’ expertise enables increased patient/relative participation as well as reduced anxiety and suffering, creating clarity and safety for all involved in care.


Water Policy ◽  
2020 ◽  
Vol 22 (5) ◽  
pp. 825-849
Author(s):  
Tess Doeffinger ◽  
Edoardo Borgomeo ◽  
William J. Young ◽  
Claudia Sadoff ◽  
Jim W. Hall

Abstract While water security is widely regarded as an issue of global significance and concern, there is not yet a consensus on a methodology for evaluating it. The difficulty in operationalizing the concept comes from its various interpretations and characteristics at different spatial and temporal scales. In this paper, we generate a dashboard comprised of 52 indicators to facilitate a rapid assessment of a country's water security and to focus the first step of a more comprehensive water security diagnostic assessment. We design the dashboard around a conceptualization of water security that builds upon existing framings and metrics. To illustrate its usefulness, we apply the dashboard to a case study of Pakistan and a regional cross-country comparative analysis. The dashboard provides a rapid view of the water security status, trends, strengths, and challenges for Pakistan. The cross-country comparative analysis tentatively identifies relationships between indicators such as water stress and the transboundary dependency ratio, with countries exhibiting high values in both variables being especially vulnerable to transboundary water risk. Overall, this dashboard (1) provides quantitative information on key water-related variables at the country level in a consistent manner and (2) helps to design and focus more in-depth water security diagnostic studies.


2016 ◽  
Vol 7 (2) ◽  
pp. 112-140 ◽  
Author(s):  
Nguyen Van Tuan ◽  
Nguyen Anh Tuan

A cross-country comparative analysis of corporate governance structures and financial performance of publicly listed companies in Singapore and Vietnam, covering a four-year period from 2008 to 2011, is undertaken in this study. More specifically, the similarities and differences in the corporate governance structures and financial performance of the companies are compared and interpreted in the institutional context of each market. On an average basis, we find that the size, composition and diversity of the boards in these two markets are statistically significantly different. In contrast, there is no statistical evidence to reject the similarities in ownership structure, board leadership structure, and financial performance between the firms of the two markets. In addition, our comparative analysis on the corporate governance structures–financial performance nexus also reveals that the performance effects of corporate governance structures vary significantly between the two markets, thus supporting the view that the performance effects of corporate governance structures are country-specific. Our findings suggest that country-level characteristics should be captured when modelling the corporate governance–firm performance relationship in cross-country comparative corporate governance research.


2021 ◽  
pp. 53-59
Author(s):  
M. I. Kosinova ◽  
A. A. Gasilina

The object of the study is the State Films Fund of Russian Federation, the subject is the project of global digitalisation of the film archives of the State Films Fund of Russian Federation, which started at the end of 2018 and is currently being implemented. The purpose of the study is to analyse the digitalization project and identify possible problems that may arise during its implementation. Research objectives: analysis of the problem of personnel shortage, analysis of the socio-cultural and economic efficiency of the project being implemented. The study used the method of historical and genetic analysis, descriptive analysis of literature and media materials, qualitative content analysis of documents, reports and other materials, comparative analysis, and secondary analysis of statistical data. The results of the study can be used in the implementation of the programme of digitilisation of the State Films Fund of Russian Federation archives in order to optimise this process and eliminate possible risks. 


This article examines real events, their perceptions and narratives concerned with the key actors in the Donbas crisis – Ukraine, the EU/EU member states, Russia and the USA. Perceptions and narratives are traced in the texts of interviews with Ukrainian policy- and decision-makers from political, business, cultural, and civic cohorts (40 respondents). The elites were interviewed in the winter of 2016 within the framework of the Jean Monnet Network “Crisis, conflict and critical diplomacy: EU perceptions in Ukraine and Israel/Palestine” (C3EU), supported by Earsmus+ program of the European Commission. Informed by the strategic narrative theory [Miskimmon et al. 2013], the article undertakes a qualitative content analysis of the interview texts, explicating elite perceptions of the crisis in Donbas. The results spell the need for a more nuanced understanding of Ukraine’s perceptions of key actors in the ongoing conflict as well as the origin of these perceptions. Arguably, such understanding may benefit the EU’s critical diplomacy towards Ukraine and add a valuable insight to the constructive dialogue between Ukraine and the EU.


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