Popular Financial Reporting

2020 ◽  
pp. 129-175
Author(s):  
Paolo Pietro Biancone ◽  
Silvana Secinaro ◽  
Valerio Brescia
Keyword(s):  
Financial Reporting ◽  
Close Correlation ◽  
Financial Information ◽  
The Other ◽  
Social Utility ◽  
Social Reporting ◽  
Information Governance ◽  
The City ◽  
Public Bodies

The study intends to investigate the possibility of adopting popular financial reporting with a view to greater transparency, accountability, and sharing of results with stakeholders, and responding with this tool to requests for non-financial information. Governance and stakeholders often see a close correlation, and this is what gives rise to the need for non-financial information introduced by Directive 2014/95/EU. The answer to this need for transparency towards stakeholders arises first with the corporatization of public bodies, companies, and social utility bodies; then with the introduction of accounting harmonization within a rational accounting process. The research highlights the relevant aspects and approaches of popular financial reporting, assessing their compliance with the needs of the company, the needs of the stakeholders, and the needs of non-financial information to be considered quality after having analysed the other social reporting tools through the case study of the city of Turin.

scholarly journals A New Methodology to Study Street Accessibility: A Case Study of Avila (Spain)

2021 ◽  
Vol 10 (7) ◽  
pp. 491
Author(s):  
Manuel Curado ◽  
Rocio Rodriguez ◽  
Manuel Jimenez ◽  
Leandro Tortosa ◽  
Jose F. Vicent
Keyword(s):  
Network Analysis ◽  
The Other ◽  
Centrality Measures ◽  
Innovative Behavior ◽  
Street Network ◽  
Commercial Activity ◽  
Determining Factors ◽  
Combine Network ◽  
The City

Taking into account that accessibility is one of the most strategic and determining factors in economic models and that accessibility and tourism affect each other, we can say that the study and improvement of one of them involved the development of the other. Using network analysis, this study presents an algorithm for labeling the difficulty of the streets of a city using different accessibility parameters. We combine network structure and accessibility factors to explore the association between innovative behavior within the street network, and the relationships with the commercial activity in a city. Finally, we present a case study of the city of Avila, locating the most inaccessible areas of the city using centrality measures and analyzing the effects, in terms of accessibility, on the commerce and services of the city.

scholarly journals Estimation of the Inhaled Dose of Airborne Pollutants during Commuting: Case Study and Application for the General Population

2020 ◽  
Vol 17 (17) ◽  
pp. 6066
Author(s):  
Francesca Borghi ◽  
Giacomo Fanti ◽  
Andrea Cattaneo ◽  
Davide Campagnolo ◽  
Sabrina Rovelli ◽  
...  
Keyword(s):  
General Population ◽  
Pulmonary Ventilation ◽  
Ventilation Rate ◽  
The Other ◽  
Winter Period ◽  
Airborne Pollutants ◽  
Traffic Conditions ◽  
High Concentrations ◽  
The City

During rush hours, commuters are exposed to high concentrations and peaks of traffic-related air pollutants. The aims of this study were therefore to extend the inhaled dose estimation outcomes from a previous work investigating the inhaled dose of a typical commuter in the city of Milan, Italy, and to extend these results to a wider population. The estimation of the dose of pollutants inhaled by commuters and deposited within the respiratory tract could be useful to help commuters in choosing the modes of transport with the lowest exposure and to increase their awareness regarding this topic. In addition, these results could provide useful information to policy makers, for the creation/improvement of a mobility that takes these results into account. The principal result outcomes from the first part of the project (case study on a typical commuter in the city of Milan) show that during the winter period, the maximum deposited mass values were estimated in the “Other” environments and in “Underground”. During the summer period, the maximum values were estimated in the “Other” and “Walking (high-traffic conditions)” environments. For both summer and winter, the lowest values were estimated in the “Car” and “Walking (low-traffic conditions)” environments. Regarding the second part of the study (the extension of the results to the general population of commuters in the city of Milan), the main results show that the period of permanence in a given micro-environment (ME) has an important influence on the inhaled dose, as well as the pulmonary ventilation rate. In addition to these results, it is of primary importance to report how the inhaled dose of pollutants can be strongly influenced by the time spent in a particular environment, as well as the subject’s pulmonary ventilation rate and pollutant exposure levels. For these reasons, the evaluation of these parameters (pulmonary ventilation rate and permanence time, in addition to the exposure concentration levels) for estimating the inhaled dose is of particular relevance.

Developing River Lane as an Alternative for Water Tourism Destination — Case Study: “Kalimas” River Lane of Surabaya, Indonesia

2014 ◽  
Vol 931-932 ◽  
pp. 781-784
Author(s):  
Retno Hastijanti
Keyword(s):  
Applied Research ◽  
River Management ◽  
The Other ◽  
Tourism Destination ◽  
Central Java ◽  
The World ◽  
Alternative Water ◽  
The City

Surabaya, is one of the oldest cities in Indonesia. Since 1612, Surabaya has been a very busy trading center. Kalimas River, which is the river that flowing in the middle of the city of Surabaya, necessarily be a "River of Gold". It is used by traders, as a transport route for carrying goods from central Java to Surabaya. And from Surabaya, these goods are distributed throughout the world. The river management of Kalimas River is very complex. On the other hand, the development of tourism in Surabaya is very encouraging. Then, it is needed to propose a new tourism destination base on the potential of Kalimas River. Because there is no type of water attractions in Surabaya yet, so we need a study that focused on understanding the river lane as an alternative of water attraction in Surabaya. This research will be done in the realm of qualitative research. Based on the research objectives, the type of research that will be applied research so that the results can be much easier to implement. As the summary, it concluded that there are 4 steps to develop the Kalimas River lane as an aternative for water tourism destination in Surabaya, which are improving the quality of its existing condition, developing its potential to serve the purpose of water tourism, achieving the needs and expectations of the citizens of Surabaya on the river lane as an alternative water tourism destination, and finding new icon for Surabaya water tourism.

Transformative city branding and the evolution of the entrepreneurial city: The case of ‘Brand New Helsinki’

Urban Studies ◽  
2019 ◽  
Vol 57 (10) ◽  
pp. 2031-2046
Author(s):  
Salla Jokela
Keyword(s):  
Urban Policy ◽  
The Other ◽  
City Branding ◽  
Differentiation Strategy ◽  
Other Hand ◽  
Entrepreneurial City ◽  
Scholarly Discussion ◽  
The One ◽  
The City

There have been two types of scholarly discussion on city branding. On the one hand, city branding has been conceptualised as a differentiation strategy of entrepreneurial cities involved in interspatial competition. On the other hand, researchers have recently emphasised the need to pay attention to increasingly pervasive and transformative forms of city branding, including branding as an urban policy and a form of planning. Drawing on a case study carried out in Helsinki, Finland, this article connects these two approaches by analysing Helsinki’s recent city branding endeavour in the context of the qualitative transformation of the entrepreneurial city. The article shows how city branding highlights and constitutes the city as an entrepreneurial platform and enabler bound up by the extended entrepreneurialisation of society.

scholarly journals Housing Preferences of Seniors and Pre-Senior Citizens in Poland—A Case Study

2020 ◽  
Vol 12 (11) ◽  
pp. 4599 ◽  
Author(s):  
Anna Jancz ◽  
Radoslaw Trojanek
Keyword(s):  
Senior Citizens ◽  
The Other ◽  
Single Family ◽  
City Center ◽  
Housing Preferences ◽  
Large Cities ◽  
Family Housing ◽  
The City ◽  
Family House

This article identifies and compares the housing preferences of seniors and pre-senior citizens in Poland. In addition, the attitude of residents of large cities in the Wielkopolskie Voivodeship towards senior citizens’ housing was determined. Surveys were conducted in the two largest cities of this region. The influence of the potential behaviors of this group of society on the development of housing was also examined. Results showed that differentiation of housing preferences was visible primarily when choosing the type of development and size of the dwelling. Seniors preferred smaller units in multi-family housing construction. Pre-senior citizens, on the other hand, were more likely to think about living in a single-family house. The location of a new dwelling was also important. Seniors, more often than people aged 50–59, chose a location in the city center. Pre-senior citizens, in contrast, more often decided to live in a rural area or outside the city center. Moreover, the attitude of seniors towards senior citizens’ housing is undecided, which may indicate that many people may change their housing preferences in the future and decide to move.

scholarly journals Developing a regulatory framework for the financial, management performance and social reporting systems for co-operatives in developing countries: A case study of South Africa

2016 ◽  
Vol 16 (1) ◽  
Author(s):  
Gideon Nieman ◽  
Karel Fouché
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Social Performance ◽  
Regulatory Framework ◽  
Social Reporting ◽  
Management Performance ◽  
Reporting Requirements ◽  
Reporting Framework ◽  
Reporting Systems

Purpose: This report is on a team effort to advise the Department of Trade and Industry on the development of a regulatory framework for the auditing of Financial, Management. Performance and Social Reporting Systems for co-operatives. Orientation: There was no framework in place prescribing requirements for reporting on financial, management and social performance of co-operatives. As a result, the team assisted the Department of Trade and Industry with the development of a proposed reporting framework with reference to international best practices and existing financial reporting frameworks. Findings: The research performed showed that existing reporting frameworks and practices do not meet the reporting requirements of co-operatives in all aspects because of the different nature of co-operatives as opposed to shareholder-owned entities.

scholarly journals “LIKE YOU, I WANT TO FEEL EXCITEMENT AND HOPE ABOUT OUR CITY”: ‘CHRISTCHURCH THE CITY’ IN CAMPAIGN MATERIAL OF THE 2013 CHRISTCHURCH CITY COUNCIL ELECTION

2014 ◽  
Vol 38 (1) ◽  
pp. 11-23 ◽  
Author(s):  
Sally Carlton
Keyword(s):  
Physical Environment ◽  
Local Politics ◽  
City Council ◽  
The Other ◽  
Other Hand ◽  
City Space ◽  
The One ◽  
The City ◽  
Post Disaster

The Christchurch City Council election of 2013 provides a compelling case study through which to consider the interaction between politics and city space. On the one hand, through the careful placement of campaign posters, politics encroached on the physical terrain of the city. On the other hand, candidates included in their campaign material multitudinous references to ‘Christchurch the city,’ demonstrating the extent to which the physical environment of the post-disaster city had become central to local politics.

scholarly journals The local help network to the homeless: case study of the city of koper, Slovenia

2014 ◽  
Vol 53 (2) ◽  
pp. 199-208
Author(s):  
Blaž Matija Geršak ◽  
Klara Praprotnik ◽  
Milan Krek
Keyword(s):  
Social Acceptance ◽  
The Other ◽  
Red Cross ◽  
Short Term ◽  
Staff Members ◽  
Long Term Stability ◽  
The One ◽  
The City

Abstract Aim: To present the work of professionals and volunteers of the local help network that revolves around trying to help the homeless and to stimulate readers to critically assess the possible methods aimed towards the successful integration of those people into society. Methods: In the city of Koper, we visited five governmental (GOs) and non-governmental organisations (NGOs): Red Cross Koper, Daybreak Association, Center for Social Work Koper, Diocesan Caritas Koper and Koper Prison; and interviewed 3-10 staff members at each organisation. Results: For each organisation, we described its duties and activities, including its interconnection with other organisations, methods of integrating the homeless into the society and the personal thoughts of its staff members. Conclusions: Both GOs and NGOs are necessary for providing effective assistance to people in need. NGOs excel at quickly responding to immediate needs. Their programs are usually implemented only as short-term resolutions. GOs on the other hand require a longer time to implement their concepts. Nonetheless, in contrast to NGO projects, they provide long-term stability. Even though people from remote parts of the society usually cooperate, the efforts of those who work with them are nothing short of exerting. They strive to achieve a general social acceptance of their ward population, which is the one thing those people need the most. Since only the society is truly capable of offering them a firm stepping stone towards escaping from the vicious circle in which they stray.

scholarly journals The Architecture, Conservation History, and Future of the Armenian Church of Famagusta, Cyprus

Chronos ◽  
2019 ◽  
Vol 19 ◽  
pp. 7-31 ◽  
Author(s):  
Allan Langdale ◽  
Michael J. K. Walsh
Keyword(s):  
Cultural Heritage ◽  
The Other ◽  
Historical Structures ◽  
Conservation History ◽  
The City ◽  
Historical Centre ◽  
Future Plans

The medieval Armenian church of Famagusta, Cyprus, lying in the northwestern or Syrian quarter of the city (Fig. 1), provides a case study through which to raise issues concerning the historical conservation of Famagusta's cultural heritage.2 This article surveys aspects of the building's history, its conservation record, and proposes how it might play a role in any future plans to vitalize the historical centre of the city. The structure may, if utilized in concert with the other historical structures of Famagusta, function to contribute to the rejuvenation of this medieval walled town (Doratli et al. 2007:65-88).

scholarly journals Efforts to improve ecotourism management for bekantan conservation from visitors’ perspectives: a case study in Balikpapan East Kalimantan

2019 ◽  
Vol 8 (1) ◽  
pp. 57
Author(s):  
Ardiyanto Wahyu Nugroho ◽  
Mukhlisi Mukhlisi ◽  
Tri Atmoko
Keyword(s):  
Animal Species ◽  
The Other ◽  
Annual Number ◽  
Mangrove Forests ◽  
Accurate Data ◽  
Tourist Destinations ◽  
East Kalimantan ◽  
Potential Methods ◽  
The City

The two fragmented mangrove forests, located in Graha Indah (HMGI) and Margomulyo (HMM) Balikpapan (East Kalimantan), are important habitats for Bekantan, an endemic and endangered animal species in Indonesian Borneo. The local government has put some conservation efforts by promoting those locations as the tourist destinations but they are not optimally well managed. This research aims to determine the visitors’ profiles, perceptions, and potential ticket funding by using questionnaires. Visitors’ ticket funding preference was obtained using the Willingness to Pay (WTP) method and analyzed using multiple regression analysis. Visitors’ profiles and perceptions were analyzed descriptively. The results showed that the visitors’ WTP in HMM and HMGI were Rp9.258 and Rp13.980, respectively, strongly influenced by income, type of jobs, and visiting frequency in HMGI. Meanwhile, HMM visitors were dominated by students (63%), with 11-20 years old by age (58%). On the other hand, the visitors’ occupation in HMGI was more varied i.e. private sectors (27%), students (27%) and civil servants (24%), with 21-30 years old by age (35%). Most of the visitors were from the city of Balikpapan that reached, 76% and 62% in HMM and HMGI, respectively. Potential funding from visitors cannot be estimated due to the lack of accurate data on the annual number of visitors. Internet and social media are potential methods to promote ecotourism in both places as well as promoting mangrove and bekantan conservation.

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