The Objectives of Sharia Management Accounting Information Reporting

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.

NON-FINANCIAL INFORMATION REPORTING AFTER 2016 FOR THE EXAMPLE OF BULGARIAN GREENHOUSE GAS EMITTERS

Air pollution is one of the main environmental reasons for many diseases in Bulgaria. Plenty of studies indicate that the country is still far from achieving air quality levels that do not pose a risk to people and the environment. The current research is directed toward eight companies in Bulgaria, which are responsible for over 70% of greenhouse gas emissions from fixed installations. The study was conducted during the period of 2016 to 2019. The main hypothesis is that due to the public importance of these companies’ activities, the quantity and quality of non-financial information disclosed by them will be significant. Additionally, it is examined how the required obligation for some companies to publish together with their annual financial statements and non-financial declaration has reflected on the disclosures made by them. The research is conducted on the basis of annual financial statements published by the companies, non-financial declarations, annual activity reports and information contained on their websites.

Modeling as a Tool for Transboundary Aquifer Assessment Prioritization

Transboundary aquifers are critical global water supplies facing unprecedented threats of depletion; existing efforts to assess these resources do not adequately account for the complexities of transboundary human and physical system interactions to the determinant of the impact of assessment outcomes. This study developed a system dynamics model with natural, human, and technical system components for a section of the transboundary Mesilla Basin/Conejos-Médanos aquifer to evaluate the following dynamic hypothesis: how and when information from a transboundary aquifer assessment is reported and perceived, in scenarios where two countries follow identical and different timeframes, dynamically impacts the behaviors of the shared aquifer. Simulation experiments were conducted to quantitatively assess the dynamics of transboundary aquifer assessment information reporting and perception delays. These critical feedbacks have not previously been incorporated practically in simulation and analysis. Simulation results showed that the timing and content of reporting can change the dynamic behavior of natural, human, and technical components of transboundary aquifer systems. This study demonstrates the potential for modeling to assist with prioritization efforts during the data collection and exchange phases to ensure that transboundary aquifer assessments achieve their intended outcomes.

Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive’s publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive’s impact at the cross-country level.

Taking the Pulse of Hospitals’ Response to the New Price Transparency Rule

As of January 1, 2021, most U.S. hospitals are required to publish pricing information on their website to promote more informed decision making by consumers regarding their care. In a nationally representative sample of 470 hospitals, we analyzed whether hospitals met price transparency information reporting requirements and the extent to which complete reporting was associated with ownership status, bed size category, system affiliation, and location in a metropolitan area. Fewer than one quarter of sampled hospitals met the price transparency information requirements of the new rule, which include five types of standard charges in machine-readable form and the consumer-shoppable display of 300 shoppable services. Our analyses of hospital reporting by organizational and market attributes revealed limited differences, with some exceptions for nonprofit and system-member hospitals demonstrating greater responsiveness with respect to the consumer-shoppable aspects of the rule.

Competition and Distortion: A Theory of Information Bias on the Peer-to-Peer Lending Market

Despite the popular emergence of peer-to-peer (P2P) lending platforms, relevant research investigating the role of these platforms on P2P markets still lags. In this paper, we present a model to study the market incentives of P2P lending platforms' optimal information-reporting strategies when the following exist: (i) uncertainty on the return of loans and (ii) competition from entrants. We focus on the information bias of platforms driven by demand-side actors—investors’ optimism/pessimism about risk—while we keep the platforms being rational. We characterize platforms' equilibrium reporting strategies under different market conditions. Surprisingly, we find that when uncertainty is significant, and the threat of entry is strong but not detrimental, the platform has incentives to bias information toward investors' biased beliefs. This result demonstrates a case where competition and uncertainty may jointly lead to information bias. However, a properly designed uncertainty-resolution mechanism could reduce the incentive. Our findings contribute to the literature on the P2P lending market by analyzing platform decisions and offer policy implications for regulating P2P lending market.

From malaria elimination to post‐elimination: a 10-year surveillance data study in Shanghai

Background The aim of this study was to investigate and analyse the characteristics of malaria in Shanghai from 2010 to 2019 and to provide suggestions for areas with a similar elimination process in China in order to prompt development of strategies and interventions in the post-elimination stage. Methods This was a cross-sectional study exploring the malaria characteristics during 2010–2019 in Shanghai, China. Malaria data from the Infectious Diseases Information Reporting Management System (IDIRMS) between 2010 and 2012 and data from the Parasitic Diseases Information Reporting Management System (PDIRMS) between 2013 and 2019 were combined for analysis in this study. Results From 2010 to 2019, a total of 436 malaria cases were reported in Shanghai. Among them, 415 (95.18%) were imported from abroad, 19 (4.36%) were domestically acquired from other provinces, 1 (0.23%) case was caused by blood transfusion, and 1 (0.23%) had a long incubation. Only Plasmodium vivax was found in domestically indigenous cases; Plasmodium falciparum accounted for the largest proportion of imported cases. Domestically acquired cases were only reported in 2010–2011 and 88% occurred in June to September; no significant seasonal difference was observed for imported cases over the 10 years. No local transmission has occurred in Shanghai since 2012. The median interval from fever onset to diagnosis was 3 days. Between 2010 and 2019, among 308 foci, 33 were classified as potential transmission and dispersed in suburb areas (Minhang, Baoshan, Jiading, Pudong, Jinshan, Songjiang, Qingpu, Fengxian, and Chongming). Only Anopheles sinensis was present and the proportion of Anopheles sinensis in different species of mosquitoes under surveillance in Shanghai decreased from 2011 to 2019. Conclusions Shanghai faces the challenge of malaria re-establishment caused by imported malaria in the post-elimination stage. Therefore, risk investigation and assessment should be carried out, and receptivity and susceptibility should be assessed for every point of focus. Training should be continued to strengthen facility staff capability, and multisectoral coordination and cooperation need to be conducted efficiently to maintain malaria elimination in Shanghai.

Asking and Telling in Conversation

The work contains nine published conversation analytic articles by Anita Pomerantz on asking and telling practices. Each paper explicates complexities involved when people ask or tell something. Asking and telling practices are used to exchange information, share evaluative reactions, offer compliments, and make accusations. The ways in which participants perform the actions reflect how they orient to those actions and to the matter asked about or reported. The timing of asking or telling within a sequence of actions and/or interactional project bears on how the talk and action are formed and understood. Implicit and explicit knowledge claims and expectations are foundational to asking and telling activities. Assumptions are associated with participants’ directly and indirectly seeking or providing information. Reporting or asking about praiseworthy or blameworthy matters implicates an attribution of responsibility. Moral orientations influence asking and telling activities. The conversation analytic papers included in this work range from Pomerantz’s earliest research on preference organization to her more recent work on asking and telling. For each article, there is a lead-in that identifies the research interests that drove the analysis and a commentary that provides her current sense of the analysis. The introductory and concluding chapters discuss the complexities of asking and telling in the light of the articles’ findings, and they illuminate the links the papers have to one another. Pomerantz shares her views about the program of conversation analytic research, a view that is reflected both in the studies and in her commentaries.