scholarly journals A comprehensive study on the quality of sustainability reporting disclosure between Indonesia and other countries

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 19-26
Author(s):  
Komang Dandy Andriadi ◽  
Desak Nyoman Sri Werastuti
Keyword(s):  
Corporate Culture ◽  
Service Industry ◽  
Empirical Studies ◽  
Sustainability Reporting ◽  
Regulatory Compliance ◽  
Service Companies ◽  
Construction Services ◽  
Domestic Companies ◽  
Sustainability Report

The shift in the business paradigm towards a more sustainable one has placed a balance between people, profit and the planet as a corporate culture. However, based on previous empirical studies, very few companies have put sustainability as the soul of their business, especially in the types of industries that are not obliged to report their social responsibility activities. This study aims to compare the quality of the sustainability report based on the GRI G4 indicator for foreign and domestic companies engaged in construction services. The data was taken using a purposive method on construction service companies that published their 2017 sustainability reports and found 30 companies. The quality of the report is compared between the three indicators, namely economic, social and environmental. The results showed that in terms of quality of disclosure, there was no difference between domestic and foreign construction service companies, whether tested per category or tested collectively. The results of this study reinforce the previous finding that companies are still very dependent on the regulatory compliance approach only in implementing sustainability, especially in the construction service industry.

scholarly journals Green, blue or black, but washing–What company characteristics determine greenwashing?

2021 ◽  
Author(s):  
Silvia Ruiz-Blanco ◽  
Silvia Romero ◽  
Belen Fernandez-Feijoo
Keyword(s):  
Content Analysis ◽  
Quantitative Measure ◽  
Sustainability Reporting ◽  
Policy Makers ◽  
Industry Effect ◽  
Close Proximity ◽  
Environmentally Sensitive ◽  
The Difference ◽  
Sustainability Report

AbstractThe purpose of this paper is to study what are the characteristics that make firms less or more prone to greenwashing. We collect data from sustainability disclosures of the S&P top 100 companies, to investigate the determinants of greenwashing. We use content analysis to measure the level of reporting of the companies. We define the “greenwashing” variable as the difference between what the company says it does in terms of commitment to sustainability, and what the company actually does as evaluated by external parties (Bloomberg ESG scores). Our results show that companies in environmentally sensitive industries greenwash less than their counterparts in other industries, as well as companies following the GRI guidelines. Companies that issue a sustainability report and assure it greenwash less than those that do not do it. Contrary to our intuition, companies in industries with close proximity and high visibility greenwash more than their counterparts. A limitation of the paper is the inclusion in the sample of data from one country. Our findings have implications for policy-makers, particularly in Europe, where some European states have already regulated on green issues reporting and lately on blue issues. It might be interesting to consider both the industry effect and the relevance of reporting mechanisms when developing regulation and policies in order to improve the quality of sustainability reporting. We contribute to literature by proposing a new quantitative measure to assess greenwashing practices, to better understand the effect of industry and reporting mechanisms on greenwashing.

scholarly journals Market transformation of education and quality of population

2021 ◽  
Vol 17 (2) ◽  
pp. 167-177
Author(s):  
Olga Aleksandrova
Keyword(s):  
Education System ◽  
Service Industry ◽  
Raw Materials ◽  
Empirical Studies ◽  
High Tech ◽  
Development Education ◽  
For Profit ◽  
Level Of Training ◽  
The Impact

The article analyzes the impact that permanent education reforms have on the quality of the population, its educational potential. The main innovations and their consequences are analyzed sequentially at each of the stages of the education system: preschool, school, in the system of vocational and higher education, as well as at the level of training of scientific and pedagogical personnel. The analysis is based on numerous empirical studies in the field of education, implemented with the participation of the author over the past two decades. It is shown that at all stages of the Russian education system, the availability of education decreases, and its quality, if in some cases remains relatively good, it is rather despite, and not due to, the conditions created. It is concluded that the lack of positive results is associated with the prevailing market fundamentalism in post-Soviet Russia, which considers the education sector as a service industry intended for profit, as well as with the specifics of the current economic model, within which preferential development received not the high-tech industries interested in development education and science, but the raw materials and trade and intermediary sectors of the economy, which are not interested in innovations. Overcoming negative tendencies requires a fundamental revision of the attitude towards education - its perception not as a «service», but as an institution of development. This understanding of the role and functions of education should lead to a revision of approaches to its financing, rationing, and remuneration of education workers, and a revision of educational legislation to eliminate norms that stimulate commercial relations, thereby, reduce the availability of education. In addition, it is necessary to create conditions for the development of high-tech industries that require qualified personnel

scholarly journals Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies

2017 ◽  
Vol 33 (5) ◽  
pp. 1023-1034 ◽  
Author(s):  
Tarmizi Achmad ◽  
Faisal Faisal ◽  
Muhammad Bahrul Ulum
Keyword(s):  
Content Analysis ◽  
Sustainability Reporting ◽  
Quality Score ◽  
T Test ◽  
Accounting Firms ◽  
Important Thing ◽  
Nature Of Information ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of assurance statement differs among various assurance providers. The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, non-accounting assurance providers (consultant) value higher than accounting firms for all aspects of report content (reporting format, assurance procedures and recommendations and opinion).  The implication of this finding suggests that the company not only to consider the reputation of the assurance provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite the growing interest research in assurance, this study is one of the few studies that measure assurance quality by content analysis.

Communication Disordered: Program Implementation in Long-Term Care

2016 ◽  
Vol 1 (15) ◽  
pp. 64-67
Author(s):  
George Barnes ◽  
Joseph Salemi
Keyword(s):  
Program Implementation ◽  
Long Term Care ◽  
Family Satisfaction ◽  
Regulatory Compliance ◽  
Care Staff ◽  
Term Care ◽  
Staff Members ◽  
Change Policy

The organizational structure of long-term care (LTC) facilities often removes the rehab department from the interdisciplinary work culture, inhibiting the speech-language pathologist's (SLP's) communication with the facility administration and limiting the SLP's influence when implementing clinical programs. The SLP then is unable to change policy or monitor the actions of the care staff. When the SLP asks staff members to follow protocols not yet accepted by facility policy, staff may be unable to respond due to confusing or conflicting protocol. The SLP needs to involve members of the facility administration in the policy-making process in order to create successful clinical programs. The SLP must overcome communication barriers by understanding the needs of the administration to explain how staff compliance with clinical goals improves quality of care, regulatory compliance, and patient-family satisfaction, and has the potential to enhance revenue for the facility. By taking this approach, the SLP has a greater opportunity to increase safety, independence, and quality of life for patients who otherwise may not receive access to the appropriate services.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

Assessing Medical Evidence

2018 ◽  
Author(s):  
Jacob Stegenga
Keyword(s):  
Quality Assessment ◽  
Randomized Trials ◽  
Empirical Studies ◽  
Allocation Concealment ◽  
Assessment Tools ◽  
Medical Evidence ◽  
Empirical Methods ◽  
First Order ◽  
First Order Methods

Medical scientists employ ‘quality assessment tools’ to assess evidence from medical research, especially from randomized trials. These tools are designed to take into account methodological details of studies, including randomization, subject allocation concealment, and other features of studies deemed relevant to minimizing bias. There are dozens of such tools available. They differ widely from each other, and empirical studies show that they have low inter-rater reliability and low inter-tool reliability. This is an instance of a more general problem called here the underdetermination of evidential significance. Disagreements about the quality of evidence can be due to different—but in principle equally good—weightings of the methodological features that constitute quality assessment tools. Thus, the malleability of empirical research in medicine is deep: in addition to the malleability of first-order empirical methods, such as randomized trials, there is malleability in the tools used to evaluate first-order methods.

scholarly journals Evolution of university governance in Morocco: Which impacts?

2020 ◽  
Vol 9 (5) ◽  
pp. 94
Author(s):  
Khalid Ayad ◽  
Khaoula Dobli Bennani ◽  
Mostafa Elhachloufi
Keyword(s):  
Higher Education ◽  
Economic Development ◽  
Empirical Studies ◽  
University Governance ◽  
General Review ◽  
Theoretical Literature ◽  
Quality Of Higher Education ◽  
The Subject ◽  
The Way

The concept of governance has become ubiquitous since it is recognized as an important tool for improving quality in all aspects of higher education.In Morocco, few scientific articles have dealt with the subject of university governance. Therefore, we will present a general review of the evolution of governance through laws and reforms established by Moroccan Governments from 1975 to 2019. The purpose of the study is to detect the extent of the presence of university governance principles in these reforms.This study enriches the theoretical literature on the crisis of Moroccan university and opens the way to new empirical studies to better understand the perception of university governance concept in the Moroccan context and to improve the quality of higher education and subsequently the economic development of the country.The findings of this study show an increasing evolution of the presence of university governance principles in reforms and higher education laws.

scholarly journals Mini-Implant-Retained Overdentures for the Rehabilitation of Completely Edentulous Maxillae: A Systematic Review and Meta-Analysis

2021 ◽  
Vol 18 (8) ◽  
pp. 4377
Author(s):  
Serena Vi ◽  
Damon Pham ◽  
Yu Yian Marina Du ◽  
Himanshu Arora ◽  
Santosh Kumar Tadakamadla
Keyword(s):  
Quality Of Life ◽  
Systematic Review ◽  
Survival Rate ◽  
Data Extraction ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Implant Survival ◽  
Patient Reported ◽  
Full Text Review

Purpose: Mini-dental implants (MDIs) have been used to support and retain overdentures, providing patients with a less invasive placement procedure. Although lucrative, the use of MDIs to retain a maxillary overdenture is still not an established treatment modality. This systematic review aims to answer the question: Do mini-implant-retained maxillary overdentures provide a satisfactory treatment outcome for complete edentulism? Methods: A systematic search for relevant articles was conducted to include articles published until April 2021 in the following electronic databases: CINAHL, Cochrane, EMBASE, PubMed, and Web of Science. All empirical studies evaluating the biological, survival, or patient-reported outcomes after placing mini-implant-retained overdentures in maxilla were considered for inclusion. The risk of bias was assessed by utilizing the Joanna Briggs Institute critical appraisal checklist. Study screening and data extraction were conducted by three reviewers independently. Results: The electronic search retrieved 1276 titles after omitting duplicates. Twenty articles were considered for full-text review, of which six studies were included in this systematic review. The included studies evaluated a total of 173 participants with a mean age of 66.3 years. The overall mini-implant survival rate was 77.1% (95% CI: 64.7–89.5%) with a mean follow-up time of 1.79 years (range: 6 months to 3 years). Implant survival differed significantly when comparing complete and partial palatal coverage overdentures. Those with complete palatal coverage exhibited less bone loss overall compared to partial coverage overdentures. Participants of all studies reported an increase in the quality of life and in satisfaction after rehabilitation treatment with MDIs. Conclusions: The survival rate of mini-implants retaining an overdenture in the maxilla was observed to be lower than the values reported for traditional implants in the literature. Improvements were observed in all aspects in terms of patient satisfaction, quality of life, oromyofunction, and articulation after the treatment.

scholarly journals A nudge in the right direction: the role of food choice architecture in changing populations' diets

2021 ◽  
pp. 1-12
Author(s):  
H. Ensaff
Keyword(s):  
Food Choice ◽  
Empirical Studies ◽  
Food Selection ◽  
Theoretical Background ◽  
Choice Architecture ◽  
Different Populations ◽  
The Right ◽  
Care Costs

Populations' diets typically fall short of recommendations. The implication of this on ill health and quality of life is well established, as are the subsequent health care costs. An area of growing interest within public health nutrition is food choice architecture; how a food choice is framed and its influence on subsequent food selection. In particular, there is an appeal to manipulating the choice architecture in order to nudge individuals' food choice. This review outlines the current understanding of food choice architecture, theoretical background to nudging and the evidence on the effectiveness of nudge strategies, as well as their design and implementation. Interventions emphasising the role of nudge strategies have investigated changes to the accessibility, availability and presentation of food and the use of prompts. Empirical studies have been conducted in laboratories, online and in real-world food settings, and with different populations. Evidence on the effectiveness of nudge strategies in shifting food choice is encouraging. Underpinning mechanisms, not yet fully explicated, are proposed to relate to salience, social norms and the principle of least effort. Emerging evidence points to areas for development including the effectiveness of choice architecture interventions with different and diverse populations, and the combined effect of multiple nudges. This, alongside further examination of theoretical mechanisms and guidance to engage and inspire across the breadth of food provision, is critical. In this way, the potential of choice architecture to effect meaningful change in populations' diets will be realised.

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