scholarly journals Environmental Disclosure as a Tool for Public Sector Legitimacy

Author(s):  
Enrique Bonsón ◽  
David Perea ◽  
Michaela Bednárová

The purpose of this study is to measure the extent of Twitter environmental reporting by Andalusian municipalities (Spain) and identify the determinant factors of such a disclosure. Thus, factors such as population, geolocation, political signs, and sustainable commitments were analyzed under the legitimacy theory approach. The sample consisted of the official Twitter accounts of the 153 biggest local governments in Andalusia. The classification of the environmental tweets was based on a dictionary based on the GRI reporting standards for environmental disclosure, and a Twitter environmental disclosure index (TEDI) was developed. The results show that most of the local governments in Andalusia (77.78%) have an official Twitter account with different levels of audience, penetration, and activity. On the other hand, it was found that environmental disclosure is very low. However, municipalities with more surplus budget and municipalities with a greater number of sustainable commitments networks tend to report more on environmental issues through Twitter.

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laura Rocca ◽  
Davide Giacomini ◽  
Paola Zola

Purpose Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study aims to examine local governments’ (LGOs) use of social media (SM) in disclosing environmental actions/plans/information as a new way to improve accountability to citizens to obtain organisational legitimacy and the related sentiment of citizens’ judgements. Design/methodology/approach This paper analyses the content of 39 Italian LGOs’ public pages on Facebook. After the distinction between five classes of environmental issues (air, water, energy, waste and territory), an initial study is performed to detect possible sub-topics applying latent Dirichlet allocation. Having a list of posts related to specific environmental themes, the researchers computed the sentiment of citizens’ comments. To measure sentiment, two different approaches were implemented: one based on a lexicon dictionary and the other based on convolutional neural networks. Findings Facebook is used by LGOs to disclose environmental issues, focussing on their main interest in obtaining organisational legitimacy, and the analysis shows an increasing impact of Web 2.0 in the direct interaction of LGOs with citizens. On the other hand, there is a clear divergence of interest on environmental topics between LGOs and citizens in a dialogic accountability framework. Practical implications Sentiment analysis (SA) could be used by politicians, but also by managers/entrepreneurs in the business sector, to analyse stakeholders’ judgements of their communications/actions and plans on corporate social responsibility. This tool gives a result on time (i.e. not months or years after, as for the reporting system). It is cheaper than a survey and allows a first “photograph” of stakeholders’ sentiment. It can also be a useful tool for supporting, developing and improving environmental reporting. Originality/value To the best of the authors’ knowledge, this paper is one of the first to apply SA to environmental disclosure via SM in the public sphere. The study links modern techniques in natural language processing and machine learning with the important aspects of environmental communication between LGOs and citizens.


2020 ◽  
Vol 33 (6/7) ◽  
pp. 663-679
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Suraya Ahmad ◽  
Noor Emilina Mohd Nasir ◽  
Nur Nariza Mod Arifin ◽  
Wan Mohd Nazif Wan Mohd Nori

PurposeFirst, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs.Design/methodology/approachA descriptive content analysis was employed to measure the EDs. A disclosure instrument, based on the extant studies, is designed to facilitate the measurement process.FindingsThe results suggest that LGs of various levels, have taken the initiative to report EDs on their websites even in the absence of any statutory reporting regulations either by the state or federal government. Differences in the types of EDs are also apparent and consistent with the premise of legitimacy theory.Originality/valueA paucity of prior studies measuring EDs made at the LG level is observed in the literature. Research evidence focussing on the EDs reported on the websites is even more scarce. This lack of research contributes to a limited understanding on the development and challenges of the environmental reporting practices within the developing country's perspective. Moreover, generalising the findings of studies conducted in developed countries may not be possible due to a number of regulatory, political and socio-economic factors.


Author(s):  
ivan kurtyak ◽  
Roman Yakhontov

The article is devoted to the problem of the rule-making process in the executive authorities of Russia on the one hand, and the theoretical foundations of the administrative process on the other. The authors analyse the main stages of the rule-making process that affects the process of forming material and procedural norms of law. The material and procedural norms of law at different levels of development are evaluated. The main stages of the rule-making process are discussed. The authors examine the significance of the rulemaking process in the executive authorities, the correlation of the rule-making process with the process in the Ministry of Internal Affairs of Russia. The authors define the classification of the stages of the rule-making process: the need for the issuance of a draft legal act of executive authorities; preparation and development of the text of the draft; discussion of the draft legal act by interested persons; amendments and additions to the draft legal act; making a decision on the draft legal act; independent examination of the corruption of the project; publication of the draft legal act; coming into force of the legal act. General characteristics are made. The question is raised about possible ways to improve the stages of the rule-making process. The article deals with the theoretical basis of the rule-making process, the stages of the rule-making process of executive authorities. The author conclude that the rule-making process has been formed as an independent institution of the administrative process. The disclosure of the issues of the rule-making process will allow to diagnose the direction under consideration, give the opportunity to study the «rulemaking process in executive authorities» and «stages of the rule-making process» on the basis of the modern administrative process. At the same time, the process of creating regulatory legal acts is taken into account. In recent years, there has been interest in the rule-making process during the creation of regulatory legal acts.


1980 ◽  
Vol 12 (6) ◽  
pp. 703-712 ◽  
Author(s):  
C G Bentham

In the Inner Urban Areas Act (1978), the British government has classified urban areas into three groups each of which will benefit from markedly different levels of financial support. By the use of the indicators said to form the basis of the classification, discriminant analysis is carried out to evaluate the validity of the groupings. Only the rate of population change is found to discriminate strongly between the groups, whereas most of the other variables contribute little to the discriminant function. Overall the groups are found to be not very distinct with strong indications that several areas are not appropriately classified. Doubts are therefore raised about the validity of the classification produced by the government.


2020 ◽  
pp. 159-173
Author(s):  
M. Yu. Semenova

The question of the use of the Spanish translingual idiom in the Twitter account of the American satirist of Puerto Rican origin, writing under the pseudonym Miguel Bloombito, is considered. Particular attention is paid to one of the main functions of such an idiom, which is used as a way to overcome language discrimination against Latin Americans living in the United States. Separately, a comprehensive analysis of this Spanish idiom, characteristic of the speech of Puerto Rican Americans, is offered. The issue of switching and mixing codes at different levels of Spanish is of interest. The author dwells on the graphic-phonetic, wordformation and lexical levels, at which a large number of contaminated elements containing allusion and based on the play of meanings are revealed. A level-by-level classification of the elements of the Spanish idiom is proposed. Evidence is given that this idiom has sufficient system stability for the language, regularity and productivity of the models for the formation of certain units, as well as a tendency towards standardization, including outside the analyzed texts. It is proved that the Spanish translingual idiom, which appeared as a result of the contact of linguistic cultures in a multi-ethnic state, demonstrates a high degree of convergence of prototype languages, expressed through switching and mixing codes.


Africa ◽  
1961 ◽  
Vol 31 (4) ◽  
pp. 309-323 ◽  
Author(s):  
Daryll Forde

Opening ParagraphIn the study of indigenous African institutions that exercise control while promoting social cohesion and regulating inter-personal and inter-group competition, much attention has been given to the analysis of the governmental functions of kin groups on the one hand and of ritually sanctioned political chiefship on the other. Institutions of these two types, which correspond to the distinction made by Durkheim between segmental and organic solidarity, were the basis of the well-known classification of African Political Systems by Fortes and Evans-Pritchard into two contrasted types labelled lineage or segmentary in one case, and centralized or statelike in the other. In their classification these writers were mainly concerned to distinguish politically centralized chiefdoms from those societies in which the exercise of political authority and social control was confined to recurrent but fluctuating combinations of lineages under their ritual leaders. In this they were led to imply, perhaps as a result of the limited range of societies selected for consideration, that apart from small autonomous bands of kindred, the only alternative to an acephalous and segmentary lineage system was a centralized society in which offices and political powers were hierarchically arranged with definite relations of administrative superiority and subordination holding between offices and councils at different levels. ‘Administrative machinery’ and ‘judicial institutions’ were treated as concomitants of centralized authority.


1997 ◽  
Vol 6 (1) ◽  
pp. 57-62 ◽  
Author(s):  
Wayne O. Olsen ◽  
Terri L. Pratt ◽  
Christopher D. Bauch
Keyword(s):  

Multichannel ABR recordings for 30 otoneurologic patients were reviewed independently by three audiologists to assess interjudge consistency in determining absolute latencies and overall interpretation of ABR results. Four months later, the tracings were reviewed a second time to evaluate intrajudge consistency in interpretation of ABR waveforms. Interjudge agreement in marking latencies for waves I, III, and V within 0.2 ms was on the order of 90% or better. Intrajudge consistency was slightly higher. Only rarely did inter- or intrajudge differences in latency measurements exceed 0.3 ms. Agreement in overall interpretation of ABR results as "normal" or "abnormal" was unanimous for 90% of the patients. Across pairs of judges, the agreement for "normal" and "abnormal" classification of the ABR tracings was 97%. Intrajudge consistency for "normal" and "abnormal" categorization of the ABR results was 100% for one judge, 97% for the other two judges.


1996 ◽  
Vol 35 (04/05) ◽  
pp. 334-342 ◽  
Author(s):  
K.-P. Adlassnig ◽  
G. Kolarz ◽  
H. Leitich

Abstract:In 1987, the American Rheumatism Association issued a set of criteria for the classification of rheumatoid arthritis (RA) to provide a uniform definition of RA patients. Fuzzy set theory and fuzzy logic were used to transform this set of criteria into a diagnostic tool that offers diagnoses at different levels of confidence: a definite level, which was consistent with the original criteria definition, as well as several possible and superdefinite levels. Two fuzzy models and a reference model which provided results at a definite level only were applied to 292 clinical cases from a hospital for rheumatic diseases. At the definite level, all models yielded a sensitivity rate of 72.6% and a specificity rate of 87.0%. Sensitivity and specificity rates at the possible levels ranged from 73.3% to 85.6% and from 83.6% to 87.0%. At the superdefinite levels, sensitivity rates ranged from 39.0% to 63.7% and specificity rates from 90.4% to 95.2%. Fuzzy techniques were helpful to add flexibility to preexisting diagnostic criteria in order to obtain diagnoses at the desired level of confidence.


Author(s):  
I. R. Khuzina ◽  
V. N. Komarov

The paper considers a point of view, based on the conception of the broad understanding of taxons. According to this point of view, rhyncholites of the subgenus Dentatobeccus and Microbeccus are accepted to be synonymous with the genus Rhynchoteuthis, and subgenus Romanovichella is considered to be synonymous with the genus Palaeoteuthis. The criteria, exercising influence on the different approaches to the classification of rhyncholites, have been analyzed (such as age and individual variability, sexual dimorphism, pathological and teratological features, degree of disintegration of material), underestimation of which can lead to inaccuracy. Divestment of the subgenuses Dentatobeccus, Microbeccus and Romanovichella, possessing very bright morphological characteristics, to have an independent status and denomination to their synonyms, has been noted to be unjustified. An artificial system (any suggested variant) with all its minuses is a single probable system for rhyncholites. The main criteria, minimizing its negative sides and proving the separation of the new taxon, is an available mass-scale material. The narrow understanding of the genus, used in sensible limits, has been underlined to simplify the problem of the passing the view about the genus to the other investigators and recognition of rhyncholites for the practical tasks.


2011 ◽  
Vol 10 (12) ◽  
pp. 1883-1891 ◽  
Author(s):  
Patricia Milanes-Montero ◽  
Esteban Perez-Calderon

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