scholarly journals SOCIETAL INITIATIVES - A STUDY OF LEGAL COMPLIANCE OF CSR BY SELECTED MAHARATNA COMPANIES OF INDIA

2021 ◽  
Vol 4 (1) ◽  
pp. 63-69
Keyword(s):  
Public Sector ◽  
Descriptive Statistics ◽  
The Other ◽  
Annual Reports ◽  
Legal Compliance ◽  
Mandatory Requirement ◽  
Excess Amount ◽  
Increasing Trend

The main purpose of this study is to know the CSR compliance obeyed by public sector enterprises in India. The data have been gathered from annual reports of the chosen five Maharatna Companies of India. The data of average profit prescribed CSR, and amount spent on CSR of company-wise have been tabulated and analyzed using descriptive statistics and ANOVA. The study has been found that GAIL has maintained consistency in the amount spent for CSR, while the other selected Maharatna companies showing high variance during the period of study. Amongst these five, PGC has shown a tremendous increasing trend while the rest are showing decline or fluctuation in the amount spent on social and environmental wellbeing. This study also found that excess amount over and above mandatory requirement has been spent by SAIL, GAIL, and NTPC while BHEL and PGC show deficit in the amount spent which shows that still, these two companies haven’t spent full amount as per Companies Act for CSR.

Association of Organizational Attributes With Human Resource Disclosure: Evidence From Bangladeshi Banks

2019 ◽  
Vol 9 (2) ◽  
pp. 99
Author(s):  
Mohammad Ali ◽  
Tania Ahmed
Keyword(s):  
Content Analysis ◽  
Human Resource ◽  
Multiple Linear Regression Model ◽  
Descriptive Statistics ◽  
The Other ◽  
Annual Reports ◽  
Length Of Service ◽  
Bank Profitability ◽  
Organizational Attributes ◽  
The Impact

This paper aims to investigate the extent to which organizational attributes are associated with the human resource disclosure of banking organizations. Content analysis is used to collect the data from annual reports available on the bank’s website and unweighted disclosure index is employed to record the score of HR items. Descriptive statistics is used to analyse the extent of HR disclosure and multiple linear regression model is carried out to analyse the impact of the determinants including length of service, size of the bank, profitability, total number of employees and total number of pages on the explained variable. The study endorses that the highest reported item is the description of the staff whereas the least reported item is the performance of the employee. The result approves that only two attributes including the profitability of the banks and the total number of pages of the annual reports are significantly and positively associated with the level of human resource disclosure of banks. But the other attributes including length of service, size of the bank and total number of employees have no significant impact on HR disclosure.

Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations

2020 ◽  
Vol 19 (6) ◽  
pp. 1101-1120
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Cash Flow ◽  
Oil And Gas ◽  
Cash Flows ◽  
Annual Reports ◽  
Capital Expenditures ◽  
Publicly Traded ◽  
The Public ◽  
Statement Of Cash Flows ◽  
Oil And Gas Companies

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow statements. Results. The comprehensive analysis of annual reports of 25 oil and gas companies enabled to determine changes in the key figures and their relation in the structure of consolidated cash flow statements in the public sector of the industry. It also established main factors that contributed to the changes. Conclusions. In the period under study, I revealed an increase in cash from operating activities; established that capital expenditures in the public sector of the industry show an overall upward trend and depend on the level of oil prices. The analysis demonstrated that even integrated companies’ upstream segment prevail in the capital expenditures structure. The study also unveiled an increase in dividend payments, which, most of the time, exceeded free cash flows thus increasing the debt burden.

Analyzing the liquidity ratios of the world's leading public oil and gas corporations

2020 ◽  
Vol 26 (7) ◽  
pp. 1571-1589 ◽  
Author(s):  
O.V. Shimko
Keyword(s):  
Public Sector ◽  
Oil And Gas ◽  
Comprehensive Analysis ◽  
Annual Reports ◽  
Main Factors ◽  
Economic Analyses ◽  
Oil And Gas Companies

Subject. This article explores the key liquidity figures of the twenty five largest public oil and gas companies between 2006 and 2018. Objectives. The article aims to determine the current values of the key liquidity figures of the largest public oil and gas companies, identify key trends in their changes within the study period, and identify the factors that have caused these changes. Methods. For the study, I used comparative, and financial and economic analyses, and generalization. Results. Based on a comprehensive analysis of the twenty five oil and gas companies' annual reports, the article identifies trends in the changes in the key liquidity indexes in the industry's public sector, and establishes the main factors that affected these changes. Conclusions and Relevance. The largest public oil and gas companies are able to maintain their own liquidity in times of crisis, even. The industry pays the most attention to increasing the instant liquidity ratios. The results of the study can be used to evaluate, forecast, and develop measures to enhance the liquidity of public oil and gas companies.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

Corporate Social Reporting Practices In India

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Dr Vipin Bihari Srivastava ◽  
Dr Manoj Kumar Mishra ◽  
Dr Wogari Negari
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Social Information ◽  
Social Reporting ◽  
Annual Reports ◽  
Public And Private ◽  
Reporting Practices ◽  
Corporate Social Reporting ◽  
Public And Private Sector ◽  
Corporate Social

"This paper aims to examine the extent of corporate social reporting practices in the annual reports of companies in India and to ascertain the differences if any, between public sector and private sector companies and to investigate what were the determinants of corporate social reporting . The study intends to answer the research questions which include: a) what variables could represent a Conceptual Model of Corporate Social Reporting consists of dependent variables and Independent variables? b) What are the factors of Corporate Social Reporting (COSOR) and how valid and reliable are these factors? c) What is the degree of COSOR by factors in public and private sector companies? d) What are the determinants of COSOR? What is the level of their influence on COSOR? A sample of 120 listed companies of National Stock Exchange of India was chosen and they were stratified in to public and private sector companies. A Corporate social reporting Index was constructed for data collection through content analysis from the annual reports. The results of the study revealed that social accounting information were disclosed in company’s annual reports, chairman’s speech, directors’ reports, notes to accounts, schedule to accounts and auditor’s report. The degree of corporate social reporting varies between public sector and private sector companies. The public sector companies have disclosed more corporate social reporting information than the private sector companies. The study found that higher the level of capital employed, earnings before depreciation and taxes, total assets and total sales higher was the level of corporate social reporting. However, the degree of influence of determinants on corporate social reporting was different among public and private sector companies. Most of the companies have disclosed corporate social information on voluntary basis. To improve the understandably, uniformity, and comparability of corporate social information, this study suggests making it mandatory. A standard format for disclosure of corporate social information shall be prescribed by the Ministry of Corporate Affairs by amending the Indian Companies Act. The concept of social accounting is relatively new in India. This study suggests to include it in the commerce curriculum and also in the curriculum of CA/CWA/CS. Corporate Social Reporting is such a vast area of research that no single study can cover different dimensions related to it. Though some studies including the present study have been conducted on Corporate Social Reporting Practices in India, but still there is much potential of research in this area. Future research in this area will hopefully bring more brightening result measuring and analysing social costs and benefits data by manager as well as by other concerned. Since the subject is in the primary stage, an in-depth research is needed to be done in different sectors such as banking information technology, manufacturing etc. The results are specifically applicable to sample companies and generalisations can be made with caution. The results of the study are based on the data collected from published annual reports of sample companies using content analysis method. Corporate social reporting in company websites, brochures etc are not covered. Social cost and benefit analysis is not covered in this study.

Cytotoxicity of an Experimental Light-Cured Orthodontic Adhesive

2019 ◽  
Vol 294 ◽  
pp. 65-70
Author(s):  
Kanin Nimcharoensuk ◽  
Niwat Anuwongnukroh ◽  
Surachai Dechkunakorn ◽  
Vanthana Sattabanasuk ◽  
Panya Sunintaboon ◽  
...  
Keyword(s):  
Cell Viability ◽  
Cytotoxic Effect ◽  
L929 Cell ◽  
Descriptive Statistics ◽  
The Other ◽  
Cytotoxic Potential ◽  
Monomer Ratio ◽  
Diphenyltetrazolium Bromide ◽  
Good Biocompatibility ◽  
L929 Cell Line

The objective of this study was to compare the cytotoxicity of a domestically-made light-cured orthodontic adhesive to a commercial adhesive, Transbond XT (3M Unitek, USA). An in-house orthodontic adhesive composed of a filler 60-70 weight % and a monomer ratio (BisGMA:TEGDMA) of 6:4 with 0.5% of photoinitiator was mixed. The potential cytotoxic effect of this experimental and a control adhesive was assessed by 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) assay according to ISO 10993-5: 2009(E). The L929 cell line was grown in 96-well tissue culture plates (1x105 cells/mm3). Thin cured-resin discs of each material weighing 0.4 gram were prepared and incubated for 1, 3, 5, 7, 14, and 30 days in Dulbecco’s modified Eagle medium (DMEM) at 37°C and 95% humidity with 5% CO2. The percentage of cell viability was reported by descriptive statistics. The result showed that the cell viability of the experimental adhesive was higher than Transbond XT in all measured periods. The cytotoxicity of both the adhesives gradually decreased with the progression of time. In conclusion, the in-house adhesive showed a good biocompatibility since the first day following polymerization. On the other hand, Transbond XT started with a cytotoxic potential, then, turned to be non-cytotoxic after 5 days of curing.

scholarly journals The Interlinking Theorization of Management Concepts: Cohesion and Semantic Equivalence in Management Knowledge

2019 ◽  
Vol 41 (9) ◽  
pp. 1284-1310 ◽  
Author(s):  
Markus A. Höllerer ◽  
Dennis Jancsary ◽  
Vitaliano Barberio ◽  
Renate E. Meyer
Keyword(s):  
Public Sector ◽  
Conceptual Model ◽  
Semantic Network ◽  
The Other ◽  
Network Approach ◽  
Semantic Equivalence ◽  
Management Knowledge ◽  
Management Concepts ◽  
The One ◽  
General Business

This article develops the idea of ‘interlinking theorization’ in the context of management knowledge. We explain how management concepts are theorized through their direct co-occurrence with other management concepts, on the one hand, and their embeddedness in general business vocabulary, on the other. Conceptually, we extend a semantic network approach to vocabularies and suggest both cohesion between management concepts (i.e. a clustering in bundles) and their semantic equivalence (i.e. similar patterns of connectivity to general business vocabulary indicating specific types) as core dimensions of interlinking theorization. Empirically, we illustrate and further develop our conceptual model with data collected from magazines targeting management practitioners in the Austrian public sector. Our article contributes to existing literature by extending theorization to include different kinds of relationships between management concepts and focusing on direct and indirect relations across populations of management concepts as characteristics of the overall ‘architecture’ of management knowledge.

scholarly journals Analysing the Governance Factors for Sustainability in Organisations and Their Inter-Relations

2021 ◽  
Vol 2 ◽  
Author(s):  
Melis Temel ◽  
Rodrigo Lozano ◽  
Maria Barreiro-Gen
Keyword(s):  
Civil Society ◽  
Public Sector ◽  
Board Of Directors ◽  
Descriptive Statistics ◽  
Communication Board

Governance is instrumental to the implementing sustainability in organisations (civil society, companies, and public sector ones). Seven governance factors have been identified to achieve this: vision and mission, policies, reporting, communication, board of directors, department, and person in charge. However, their importance and interrelations are still under-researched. A survey was sent to 5,299 organisations, with 305 responses. The responses were analysed using descriptive statistics, rankings, comparison between organisation types, correlations, and centrality. The results provide the ranking of the factors, where vision and mission, person in charge, and reporting were highest ranked. The analysis also reveals that the seven factors are interrelated, albeit some more than others. The research provides a comparison of the rankings and interrelations between the organisation types. Each factor and its relation to other factors can contribute to better governance for sustainability, and better governance can contribute to a more holistic implementation of sustainability in organisations.

scholarly journals PREVENTIVE MEDICINE DEPARTMENT;

2012 ◽  
Vol 19 (02) ◽  
pp. 162-167
Author(s):  
MUHAMMAD AYAZ BHATTI ◽  
MAHMOOD UR RAHMAN
Keyword(s):  
Family Planning ◽  
Public Sector ◽  
Sampling Technique ◽  
Poor Performance ◽  
Cross Sectional Study ◽  
Annual Reports ◽  
Current Status ◽  
Growth Monitoring ◽  
Cross Sectional ◽  
The Public

Objectives: To measure the current status of preventive activities in civil and military hospitals. To compare the quantum ofpreventive and curative activities in the hospitals. To make recommendations for promotion of preventive activities to reduce the curative burdenfrom the hospitals. Study Design: This was a cross-sectional study. Sampling Technique: Universal sampling. All the major military and publicsector hospitals having bed strength more than 400 in Rawalpindi were included in the study. All the preventive and curative work was taken intoaccount. Methodology: A structured questionnaire was developed and data regarding the quantum of work was collected from all the fourmajor Military and civil hospitals having bed strength more than 400 beds through registers and annual reports of the hospital and was analyzedin the form of frequencies, tabulation, cross tabulation, percentages and was displayed in tables and graphs using SPSS (10.5), Microsoft Exceland calculus. Results: Only seven percent work is preventive and ninety three percent is curative. In the preventive activity MH is marginallyhigher than the rest of the hospitals. In all the hospitals among the preventive activities 31% are antenatal visits, 20 % tetanus toxoid injection,19% BCG, Growth monitoring 13%, Measles injection 11% and family planning 6% in all the hospitals. Ante natal activities in the army sectorhospitals are more prominent 39-44% and also in the public sector 17-26%. Next to the antenatal are tetanus toxoids to pregnant ladies whichrange from 16-35% in military and 16-20 % in the public sector hospitals. Growth monitoring is more efficiently carried out in the RawalpindiGeneral Hospital i.e. 17% while in others 7-12%. Family Planning services are delivered very poorly only 9% in RGH and 6% in DHQ, zero % inCMH and 5% in MH. Measles vaccination is carried out efficiently in DHQ 27%, 11% in RGH and 8% in MH and again poorly 3% in CMH. BCG is27% in DHQ, 20% in MH, 17% in RGH and 10% in CMH. Conclusions: The study show that hospitals are showing very poor performance inpreventive aspect and this is the reason that countries like Pakistan are facing economic burden on the national exchequer and this burden willkeep on increasing if no appropriate action is taken.

scholarly journals Corneal transplantation activity in Catalonia, Spain, from 2011 to 2018: Evolution of indications and surgical techniques

PLoS ONE ◽  
2021 ◽  
Vol 16 (4) ◽  
pp. e0249946
Author(s):  
Noelia Sabater-Cruz ◽  
Marc Figueras-Roca ◽  
Lydia Padró-Pitarch ◽  
Jaume Tort ◽  
Ricardo P. Casaroli-Marano
Keyword(s):  
Corneal Transplantation ◽  
Surgical Techniques ◽  
Annual Reports ◽  
Bullous Keratopathy ◽  
Corneal Transplant ◽  
Endothelial Keratoplasty ◽  
Descemet Membrane Endothelial Keratoplasty ◽  
Eye Bank ◽  
Increasing Trend ◽  
Fuchs Endothelial Dystrophy

Purpose To report corneal transplant activity carried out in Catalonia (Spain) and the evolving indications for keratoplasty over an 8-year period. Methods Annual reports from the Catalan Transplant Organization, Spain, on corneal graft indications and techniques from 2011 to 2018 were reviewed. Results A total of 9457 keratoplasties were performed in Catalonia, from January 2011 to December 2018. The most frequent indications were bullous keratopathy (BK; 20.5%), Fuchs endothelial dystrophy (FED; 17.9%), re-graft (13.7%), and keratoconus (11.3%). Penetrating keratoplasty (PKP) accounted for 63.4% of all performed keratoplasties. Since the introduction of eye bank precut tissue for Descemet stripping automated endothelial keratoplasty (DSAEK) in 2013 and for Descemet membrane endothelial keratoplasty (DMEK) in 2017 the number of endothelial keratoplasties has drastically increased. An increasing trend of posterior lamellar techniques over the total of keratoplasties was found (p<0.001). Endothelial keratoplasties for different endothelial diseases indications (BK, FED, and re-graft), also showed and increasing trend (p<0.001). DMEK is the technique with the highest increase (statistically significantly different from linearity) over other endothelial keratoplasties in FED (p<0.001) but not in BK (p = 0.67) or re-grafts (p = 0.067). Conclusion Endothelial diseases represented the top indication for keratoplasty over the 8-year period. PKP is still the most used technique in Catalonia, but endothelial keratoplasties and especially DMEK showed a significant increasing trend over the last years. This is congruent with the main rationale nowadays for keratoplasties: to customize and transplant as less tissue as possible. Therefore, the availability of precut tissue could have definitely enforced such approach.

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