scholarly journals Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality

2020 ◽  
Vol 12 (21) ◽  
pp. 9038
Author(s):  
Giorgio Mion
Keyword(s):  
Positive Impact ◽  
Early Stage ◽  
Qualitative Content Analysis ◽  
Reporting Quality ◽  
Evaluation Instrument ◽  
Reporting Practices ◽  
Social Legitimacy ◽  
Benefit Corporations ◽  
The Usa ◽  
The Impact

Benefit Corporations (BCs) were introduced in Italy by Law 28-12-2015 N. 208 based on the previous experience of the USA. BCs are hybrid organizations with a blended economic and social/environmental purpose and aim to generate a positive impact on employees, environment, communities, and other stakeholders in addition to profit-making. For BCs, accountability is crucial to achieve social legitimacy and to prove their positive impact on society. Italian BCs are obliged to prepare and publish a yearly impact report. The present research aimed to explore the impact reporting practices of Italian BCs and to evaluate the quality of the published reports. 47 impact reports were collected from 192 websites, and a qualitative content analysis was performed on these reports. Furthermore, an evaluation instrument was built to measure impact reporting quality and to understand which determinants affected the reporting quality. The study allowed understanding that impact reporting practice was at a very early stage of evolution. Furthermore, the analysis focused on the importance of an external standard for promoting reporting quality. The findings of the study contributed to the existing literature on BCs and on reporting quality and allowed some practical implications for managers, policymakers, and standard setters.

scholarly journals Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures

2020 ◽  
Vol 12 (3) ◽  
pp. 1135 ◽  
Author(s):  
Cristian R. Loza Adaui
Keyword(s):  
Empirical Evidence ◽  
Latin American ◽  
Qualitative Content Analysis ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Third Party ◽  
Regulatory Requirements ◽  
Reporting Practices ◽  
Sustainability Disclosure ◽  
The Impact

Regulations establishing mandatory sustainability reporting practices are proliferating around the world. The empirical evidence comparing sustainability reporting quality (SRQ) in the context of mandatory and voluntary institutional frameworks does not show consensus. Similarly, this occurs with studies addressing the effects of regulatory shocks on SRQ. Moreover, empirical evidence addressing SRQ in Latin American countries is scarce. To fill this gap, this study aims to explore the consequences of introducing new regulatory requirements for sustainability disclosure on SRQ of Peruvian companies. To reach that goal, 81 sustainability disclosure documents published between 2014 and 2016 by 27 companies included in the S&P/BVL Peru General Index of Lima’s Stock Exchange were analyzed using qualitative content analysis methods and adopting a multidimensional approach for SRQ evaluation. The findings show a constant improvement of SRQ regardless of the introduction of the new regulatory requirements. Furthermore, after the entry into force of new sustainability reporting obligations, the number of companies providing third-party independent assurance of the information contained in their sustainability disclosure documents decreases, suggesting that for the Peruvian case, regulatory requirements tend to discourage companies to invest in the credibility of their sustainability disclosure documents, and promote a symbolic application of sustainability disclosure standards.

scholarly journals Impact of unemployment and income on entrepreneurship in post-apartheid South Africa: 1994–2015

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Darma Mahadea ◽  
Irrshad Kaseeram
Keyword(s):  
Economic Growth ◽  
South Africa ◽  
Employment Growth ◽  
Positive Impact ◽  
Early Stage ◽  
National Development ◽  
Entrepreneurial Activity ◽  
Per Capita Gdp ◽  
Per Capita ◽  
The Impact

Background: South Africa has made significant progress since the dawn of democracy in 1994. It registered positive economic growth rates and its real gross domestic product (GDP) per capita increased from R42 849 in 1994 to over R56 000 in 2015. However, employment growth lagged behind GDP growth, resulting in rising unemployment. Aim and setting: Entrepreneurship brings together labour and capital in generating income, output and employment. According to South Africa’s National Development Plan, employment growth would come mainly from small-firm entrepreneurship and economic growth. Accordingly, this article investigates the impact unemployment and per capita income have on early stage total entrepreneurship activity (TEA) in South Africa, using data covering the 1994–2015 period. Methods: The methodology used is the dynamic least squares regression. The article tests the assertion that economic growth, proxied by real per capita GDP income, promotes entrepreneurship and that high unemployment forces necessity entrepreneurship. Results: The regression results indicate that per capita real GDP, which increases with economic growth, has a highly significant, positive impact on entrepreneurial activity, while unemployment has a weaker effect. A 1% rise in real per capita GDP results in a 0.16% rise in TEA entrepreneurship, and a 1% rise in unemployment is associated with a 0.25% rise in TEA. Conclusion: There seems to be a strong pull factor, from income growth to entrepreneurship and a reasonable push from unemployment to entrepreneurship, as individuals without employment are forced to self-employment as a necessity, survival mechanism. Overall, a long-run co-integrating relationship seems plausible between unemployment, income and entrepreneurship in South Africa.

The speed of change and performance risk: examining the impacts of IT spending in the US hotel industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nan Hua ◽  
Tingting Zhang ◽  
Melissa F. Jahromi ◽  
Agnes DeFranco
Keyword(s):  
Business Performance ◽  
Positive Impact ◽  
Hotel Industry ◽  
Content Type ◽  
Performance Risk ◽  
The Us ◽  
The Usa ◽  
Revenue Volatility ◽  
The Impact ◽  
Speed Accuracy

Purpose This study aims to investigate the impact of the speed of change (trend) in information technology (IT) expenditures on performance risk indicated by revenue volatility in the US hotel industry. Design/methodology/approach To systematically investigate the impacts of IT expenditures on hotel performance risks, this study collects the same store proprietary data of 1,471 hotel properties from CBRE, a leading hotel consulting firm in the USA, from 2011 to 2017, with a total of 10,297 observations. Findings Econometric analyses are performed and results indicate a significant and positive impact of the speed of change of IT systems expenditures on the performance risk after comprehensively controlling for confounding factors following prior research. Originality/value With the increased importance of IT in day-to-day activities, hospitality business owners have started to quickly adjust their investment in IT infrastructure and superstructure to enhance their business performance. However, their fast-changing expenditures may introduce more risks to their businesses based on the speed–accuracy tradeoff, systems theory and the Schumpeterian Growth Model. This study is one of the pioneer projects that ever assessed the impact of IT expenditure and speed of change on performance risks of hotels.

scholarly journals Regional Cultural Context as a Determinant of Entrepreneurial Behaviour: The Case of Germany

2020 ◽  
Vol 29 (1) ◽  
pp. 88-118
Author(s):  
Kadri Arrak ◽  
Anneli Kaasa ◽  
Urmas Varblane
Keyword(s):  
Cultural Context ◽  
Positive Impact ◽  
Important Determinant ◽  
Early Stage ◽  
Cultural Dimensions ◽  
Individual Level ◽  
Entrepreneurial Behaviour ◽  
Level Data ◽  
The Impact ◽  
Original Approach

This exploratory article aims to take first steps towards understanding whether a regional cultural background has, among other determinants, an influence on a person’s entrepreneurial behaviour, relying on the example of Germany. A multilevel approach is applied combining the Global Entrepreneurship Monitor individual-level data about entrepreneurship with up-to-date cultural dimensions indicators based on Hofstede’s original approach at the regional (NUTS 1) level. The results indicate that regional cultural context is an important determinant of entrepreneurial behaviour. At that, different cultural dimensions have different impacts, and the impact also differs across different stages of entrepreneurship. A lower level of uncertainty avoidance in a region could have a positive impact on early-stage entrepreneurship, whereas the established business ownership seems to be encouraged by a lower level of power distance.

An investigation of government employees’ support for public-private partnerships

2017 ◽  
Vol 30 (5) ◽  
pp. 467-486 ◽  
Author(s):  
Razilya Shakirova
Keyword(s):  
Environmental Factors ◽  
Positive Impact ◽  
Organizational Factors ◽  
Ordinary Least Squares ◽  
Public Private Partnerships ◽  
Least Squares Regression ◽  
Government Employees ◽  
Content Type ◽  
The Usa ◽  
The Impact

Purpose The purpose of this paper is to investigate the factors that may influence support of public-private partnerships (PPPs) by government employees potentially involved in designing and implementing cross-sectoral collaborations. Design/methodology/approach Based on an original survey of government employees in the USA, this study explores the impact of individual, organizational and environmental factors on their support for PPPs by employing ordinary least squares regression. Findings Among the individual factors, involvement in PPPs and concerns for efficiency have been identified as factors having positive impact on government employees’ support for PPPs. Male government employees seem to be less supportive of PPPs than female government employees. Environmental factors such as public opinion and appointed agency heads positively influence government employees’ views of PPPs. No evidence for the significant impact of organizational factors on government employee perceptions of PPPs was found. Research limitations/implications Factors influencing government employees’ attitudes may also have an effect on employees’ behaviors when involved in PPPs. Further studies may clarify how attitudes are translated into behaviors and how they influence the performance of PPPs. Investigations into government employees’ views of PPPs before and after their actual involvement in partnerships may allow for identifying changes in employees’ support for PPPs and their possible causes. Originality/value This study investigates the impacts of individual, organizational and environmental factors on government employees’ support for partnerships with the private sector that remain under-researched in the literature.

Reversing the tide of sport globalization from west to east? Examining consumer demand for table tennis clubs in the U.S.

2018 ◽  
Vol 19 (2) ◽  
pp. 217-235
Author(s):  
Yi Zhang ◽  
Minkil Kim ◽  
Jerred Junqi Wang ◽  
Brenda Pitts
Keyword(s):  
Consumer Satisfaction ◽  
Consumer Demand ◽  
Positive Impact ◽  
Perceived Value ◽  
Table Tennis ◽  
Market Demand ◽  
Content Type ◽  
The North ◽  
The Usa ◽  
The Impact

Purpose By using table tennis as an example and conducting an in-depth investigation into the impact of market demand factors on membership consumption of table tennis club members in the USA, the purpose of this paper is to illustrate the opportunities and marketing efforts needed for Asian sports to survive and thrive in North America, in which consumer demand factors assessing core program features of table tennis clubs were found to be very influential of cognitive, affective, and behavioral consumptions of table tennis club members. Design/methodology/approach Through conducting a review of literature, observations of club operations, and interviews of club administrators and club members representing various table tennis clubs, a preliminary questionnaire was formulated for this study. The initial questionnaire was submitted to a panel of five experts, for a test of content validity. By incorporating their suggestions, editing was made to improve a number of the items in the questionnaire. Data collection took place in two national table tennis tournaments, two local tournaments, and six table tennis clubs. Procedures in SPSS 19.0 (SPSS, 2009) and Mplus 5.21 were carried out for data analyses. Findings The findings of this study are that market demand factors would be significantly related to consumer perceived benefits and perceived value, and in turn related to consumer satisfaction of table tennis club membership. The market demand factors had a positive impact on perceived value and benefits confirmed the theoretical framework and previous research findings, which also made a practical sense that a table tennis club needs to offer product features and meet expectations of its current and potential members in order to enhance program value and benefits perceived by its members. Originality/value The past two decades have marked the speediest rise of a globalized sport production and consumption trend. In an era of globalized sport marketplace, sports have become a business commodity to meet the needs of commerce. For an Asian sport to penetrate into the North American marketplace as table tennis has done, it would be wise to develop regional network, strategies, product, and promotions. It is expected that table tennis as a popular Asian sport will continue being spread to other parts of the world; thus, the findings of this study have potential relevance to promoting table tennis globally.

scholarly journals ‘Walking in the shoes of our patients’: a scoping review of healthcare professionals learning from the simulation of patient illness experiences

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Milda Karvelytė ◽  
Janet Rogers ◽  
Gerard J. Gormley
Keyword(s):  
Scoping Review ◽  
Positive Impact ◽  
Research Question ◽  
Healthcare Providers ◽  
Embodied Experience ◽  
Negative Effects ◽  
Diverse Range ◽  
Illness Experiences ◽  
The Usa ◽  
The Impact

Abstract Background Health professionals who have experienced ill-health appear to demonstrate greater empathy towards their patients. Simulation can afford learners opportunities to experience aspects of illness, but to date, there has been no overarching review of the extent of this practice or the impact on empathic skills. Objective To determine from the evidence—what is known about simulation-based learning methods of creating illness experiences for health professions and the impact on their empathic skills. Study selection Arksey and O’Malley’s methodological framework informed our scoping review of articles relevant to our research question. Three databases (MEDLINE, Embase and Web of Science) were searched, and a sample of 516 citations was screened. Following review and application of our exclusion criteria, 77 articles were selected to be included in this review. Findings Of the 77 articles, 52 (68%) originated from the USA, 37 (48%) of studies were qualitative based and 17 (22%) used a mixed-methods model. Of all the articles in our scope, the majority (87%) reported a positive impact and range of emotions evoked on learners. However, some studies observed more negative effects and additional debriefing was required post-simulation. Learners were noted to internalise perceived experiences of illness and to critically reflect on their empathic role as healthcare providers. Conclusions A diverse range of simulation methods and techniques, evoking an emotional and embodied experience, appear to have a positive impact on empathy and could be argued as offering a complementary approach in healthcare education; however, the long-term impact remains largely unknown.

scholarly journals P076: Assessment of a newly integrated and standardized approach for pediatric concussions aimed to improve the concussion recovery process

CJEM ◽  
2020 ◽  
Vol 22 (S1) ◽  
pp. S91-S92
Author(s):  
J. St.Onge ◽  
E. Karreman ◽  
M. McCarron ◽  
L. Harasen ◽  
C. Ames
Keyword(s):  
Positive Impact ◽  
Qualitative Content Analysis ◽  
Recovery Process ◽  
Return To School ◽  
Structured Interviews ◽  
Discharge Data ◽  
Written Information ◽  
Return To Learn ◽  
Concussion Recovery ◽  
The Impact

Introduction: Children with concussions presenting to emergency departments often receive very different recommendations for how to recover. In addition, there are no instructions for teachers to how children should return to learn and play after a concussion. Therefore, some children take too long to return to learn and play at school while others return too soon, thereby risking long-term problems because their brain injury is not fully healed. The purpose of this project is to determine the impact of a new integrated, standardized approach aimed to help a concussed child recover faster and whether the recovery experience for all involved has improved. Methods: Structured interviews were conducted with 11 parents of children treated for concussion at the Emergency Department of Pasqua Hospital in Regina, SK, four of whom received care after a change in practice whereby parents were provided with a return-to-school protocol form prior to discharge. Data were analyzed using an inductive qualitative content analysis approach using NVivo 12 software. Results: Three main categories were noted in the data: Parental response to the child's concussion, satisfaction with health services, and the communication amongst parents, physicians, and teachers. It was with regard to the last theme in particular that the impact of the return to school protocol was noted, helping to at least indirectly address the issue of the parent as the “middleman” in the communication triad. Most parents whose children received care prior to the introduction of the protocol suggested that providing written information at discharge to guide parents through the concussion recovery process would be helpful. Conclusion: Our initial results show a positive impact in regards to the process of children returning to learn and play after a concussion. Specifically, the increased communication between physician, teacher, and parent seems to benefit and improve the child's recovery process.

University Technology Transfer in Innovation Management

2021 ◽  
Author(s):  
Tom Hockaday ◽  
Andrea Piccaluga
Keyword(s):  
Technology Transfer ◽  
Positive Impact ◽  
Early Stage ◽  
University Research ◽  
Management Approach ◽  
University Technology Transfer ◽  
Research Results ◽  
For Profit ◽  
University Technology ◽  
The Impact

University technology transfer (UTT) has been growing in importance for many decades and is of increasing importance to university leadership, university researchers, research funding agencies, and government policy makers. It is of interest to academic researchers in the fields of business management, economics, innovation, geography, and public policy. UTT is a subset of the broader field of technology transfer, and it involves the transfer of university research results from the university to business so that the business can invest in the development of products and services that benefit society. The research results can arise from any academic discipline, are not limited to a particular definition of technology, and can be transferred to existing and new for-profit and not-for-profit organizations. The core activity involves licensing patent applications and other intellectual property to existing companies and establishing new companies that raise investment finance, to develop the early-stage research outputs into new products and services. In recent decades, research universities have set up technology transfer offices (TTOs) to manage their UTT activities. TTOs adopt a project management approach to supporting university researchers who wish to transfer the results of their research to business. Project stages include identifying, evaluating, protecting, marketing, deal making, and post-deal management. TTOs are also involved in other activities, beyond patenting, licensing, and entrepreneurship, which generate positive impact on society. Measuring and evaluating UTT is a topic of continuing debate, with an early focus on activity metrics developing into a more sophisticated assessment of the impact of university research outputs on society. Current issues in UTT involve understanding the position of UTT in the broader area of research impact, as well as funding and organization models for UTT within a university. The COVID-19 global crisis is highlighting the importance of university research and its transfer out to organizations that develop and deliver products and services that benefit society. It has further emphasized the importance of UTT as an activity where much more has to be researched and understood in order to maximize the benefits for society of all the activities performed by universities.

scholarly journals A qualitative longitudinal study of the first UK Dual Diagnosis Anonymous (DDA), an integrated peer-support programme for concurrent disorders

2020 ◽  
Vol 13 (4) ◽  
pp. 151-167
Author(s):  
Raffaella Margherita Milani ◽  
Keisha Nahar ◽  
Daniel Ware ◽  
Alan Butler ◽  
Sean Roush ◽  
...  
Keyword(s):  
Mental Health ◽  
Peer Support ◽  
Dual Diagnosis ◽  
Positive Impact ◽  
Recovery Process ◽  
Concurrent Disorders ◽  
Addictive Disorders ◽  
Content Type ◽  
The Usa ◽  
The Impact

Purpose Dual Diagnosis Anonymous (DDA) is a peer-led programme developed in the USA, which aims to address mental and addictive disorders in an integrated manner. This study is part of a mixed-methods evaluation of the first DDA pilot in the UK, and the purpose of this study is to explore the impact and mechanism of change of the programme through the perspective of DDA attendees, facilitators and the funding commissioners. Design/methodology/approach Six DDA members were interviewed three times over a period of 12 months, the facilitators were interviewed twice and the commissioner was interviewed once. The qualitative longitudinal data were analysed using a trajectory thematic analysis. Findings DDA attendance was perceived to have had a positive impact on five main areas: acceptance of self, of others and from others; social functioning; self-development; recovery progression; and feeling of hope. The possibility of addressing both mental health and addiction at the same time was a key factor in the recovery process. The facilitators observed that DDA had contributed to integrate members into employment and education, while the commissioner stressed the importance of joint commissioning and sustainability. Originality/value The longitudinal approach provided a unique insight into the recovery process of DDA members. Being able to address the mental health as well as the substance use problems was considered to be a fundamental strength of DDA in comparison to the single purpose peer-support fellowships.

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