Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions

The influence of different national contexts, including the effects of cultural environments, on corporate environmental disclosure practices has yet to be properly addressed in the literature. The purpose of this research is, therefore, to analyse how cultural factors affect the environmental disclosure practices of companies in different countries. This research is supported by the diversity of cultures across countries. Given that a cultural framework prompts different organisational actions and strategies, the question to be answered through this research is as follows: How do cultural aspects affect corporate environmental disclosure? Cultural factors are precisely those that can explain similarities and differences between stakeholders’ actions and preferences. The sample used in this research comprises companies in 28 countries and 9 economic sectors for the period 2004 to 2015. Our main findings show that companies operating in countries with individualist, masculine and indulgent cultures are less likely to disclose environmental information. Contrary to our predictions, cultures with a longterm orientation also discourage the reporting of environmental information, while uncertainty avoidance contexts tend to promote more environmental reporting

Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts

The impact of all six of Hofstede’s cultural dimensions (power distance, individualism/collectivism, masculinity/femininity, uncertainty avoidance, long-term/short-term orientation, and restraint/indulgence) on business innovation practice has not, to the best of our knowledge, been hitherto examined. Past research has focused on four or five of these cultural dimensions. The aim of this study is therefore to analyse how corporate innovation policies are affected by all these dimensions in a sample of firms operating in different countries. The paper draws on institutional theory, whereby firms domiciled in the same institutional context will behave in a similar manner and their decisions on innovation practices will therefore also be similar. The findings show that the cultural dimensions of power distance, masculinity, uncertainty avoidance, and long-term orientation are positively associated with innovation, while individualism has a negative effect, and indulgence has no effect whatsoever

The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return

The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of CEO compensation linked to shareholder return on the association between CEO power and CSR disclosure. The theories used follow agency theory and stakeholder theory and the sample comprised 9182 international firm-year observations collected from the Thomson Reuters database from 2009 to 2018. Our model was estimated using the generalized method of moments (GMM) estimator. The results found that CEO power was positively associated with CSR disclosure, contrary to our expectations. Additionally, our evidence also shows that CEO compensation linked to shareholder return plays a positive moderating role on the relationship between CEO power and CSR reporting

The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance

The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure and corporate performance, contributing to knowledge in this area. The theoretical framework of the study is based on stakeholder theory and legitimacy theory. The sample used consists of 9861 international firm-year observations collected from the Thomson Reuters database between 2009 and 2018. Our model has been estimated using the generalised method of moments (GMM) estimator. The findings show that CSR disclosure is positively associated with corporate performance, as proposed in our hypothesis. Additionally, our evidence shows that CSR assurance plays a positive moderating role between CSR disclosure and corporate performance

Real-time portable system for fabric defect detection using an ARM processor

Modern textile industry seeks to produce textiles as little defective as possible since the presence of defects can decrease the final price of products from 45% to 65%. Automated visual inspection (AVI) systems, based on image analysis, have become an important alternative for replacing traditional inspections methods that involve human tasks. An AVI system gives the advantage of repeatability when implemented within defined constrains, offering more objective and reliable results for particular tasks than human inspection. Costs of automated inspection systems development can be reduced using modular solutions with embedded systems, in which an important advantage is the low energy consumption. Among the possibilities for developing embedded systems, the ARM processor has been explored for acquisition, monitoring and simple signal processing tasks. In a recent approach we have explored the use of the ARM processor for defects detection by implementing the wavelet transform. However, the computation speed of the preprocessing was not yet sufficient for real time applications. In this approach we significantly improve the preprocessing speed of the algorithm, by optimizing matrix operations, such that it is adequate for a real time application. The system was tested for defect detection using different defect types. The paper is focused in giving a detailed description of the basis of the algorithm implementation, such that other algorithms may use of the ARM operations for fast implementations

Rausch Jane. La educación durante el federalismo

Aunque se trata de un informe de investigación que la autora presentó en 1967 para optar por su título de doctorado en la Universidad de Wisconsin (EE. UU.), creemos que esta publicación será de mucha ayuda para quienes se interesen por conocer nuestra historia educativa e incluso para quienes hacen la historia de Colombia. Lo primero que salta a la vista es la vigencia que tiene el enfoque con el cual la autora aborda el tema. Para 1967 aún eran incipientes los trabajos de Historia social y de la cultura en nuestro país, de manera que su actual publicación la recibimos como un llamado de atención a la historiografía nacional, que muestra todavía atrasos tan significativos en estos campos, a tal punto que todavía hoy los pocos historiadores de la educación se disputan un espacio de legitimidad entre la comunidad de historiadores generales para demostrar la importancia de estos asuntos en el marco de la cultura

El maestro: historia de un oficio

Aún se cree que ser maestro es una profesión. Todavía hay quienes añoran un supuesto pasado de gloria en el que ser maestro sería un honor que la sociedad reconocía y premiaba. Es más, muchos creen que el maestro ha perdido su identidad o que se la disputan otras profesiones. Se discute acerca del saber que le es propio al maestro, y sin embargo no hay acuerdo en torno al estatuto teórico de la Pedagogía: ¿ciencia? ¿arte? ¿disciplina?. Entre tanto hay un trabajo por hacer, una obligación que cumplir, un encargo por realizar, nunca un saber del cual dar razón. El siguiente artículo, un tanto polémico, intenta aportar elementos para comprender las condiciones en que se constituyó lo que aquí se define como el oficio de enseñar. Oficio que ha sido encargado a un sujeto llamado maestro. ¿Quién es este personaje? ¿Quién es este sujeto que recientemente, en la sociedad moderna, ha desempeñado el rol de la enseñanza dentro de la institución escolar? En este artículo se examinan las circunstancias históricas que rodearon la aparición y la institucionalización de este oficio durante el siglo XIX. La tesis fundamental es que el maestro no es aquel sujeto conciente, que movido por una supuesta voluntad natural, racional o divina, habría llegado a ocupar un puesto en la historia, reconocido luego por la sociedad y avalado por las instituciones modernas. Más que la historia de un sujeto lo que se quiere mostrar es cómo unos individuos fueron sujetados a un oficio. ¿Cómo se formaron ciertas instituciones, particularmente la escuela, en la que quedó atrapado este individuo? ¿Qué lugar ocupó allí el maestro?

Esboços do feminino : Procura do materno?

Actualmente, assistimos a um significativo regresso a valores e regras ditos tradicionais, salientando-se a Maternidade como um Projecto central do Ser Mulher, entendendo, Homens e Mulheres, que a construção do Feminino passa pelo Materno. Mas, podemos dizer que se esgota nele? A partir de uma revisão de alguns conceitos, na literatura, são apresentados algumas linhas de reflexão sobre o Feminino e sua ligação ao Materno.ABSTRACT: We can witness, nowadays, a significant return to values and rules usually considered as traditional. We find motherhood as a central Project of Being Woman, both Men and Women considering that the construction of Feminine is made through Maternal. But, can we say that ends in it? From a revision of some concepts in literature, we present some remarks lines about Feminine and it relatedness to Maternal.RESUMÉ: Nous assistons, actuellement, au retour significatif des valeurs et règles dites traditionaux. Il se relève la matenité, autant que project central d’etre femme, en comprenant, Hommes et Femmes, que la construction du Féminin passe par le Maternel. Cependant, est ce que nous pouvons dire qu’il se termine dans ce Maternel? En partant d’une révision de quelques concèpts, dans la litérature, nous présentons quelques lignes de réflexion sur le Féminin, bien que son rapportau Maternel

Formación de los sistemas educativos nacionales en Hispanoamérica. El caso ecuatoriano, 1895-1912.

Review of the book: Gabriela Ossenbach Sauter. Formación de los sistemas educativos nacionales en Hispanoamérica. El caso ecuatoriano, 1895-1912. (Quito:Universidad Andina Simón Bolívar, Corporación Editorial Nacional, 2018)Reseña del libro: Gabriela Ossenbach Sauter. Formación de los sistemas educativos nacionales en Hispanoamérica. El caso ecuatoriano, 1895-1912. (Quito:Universidad Andina Simón Bolívar, Corporación Editorial Nacional, 2018

La contabilidad y el control de gestión en las empresas: un estudio de casos reales

Memoria ID-080. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2019-2020.[ES]Se plantea el objetivo que los alumnos de la asignatura Control interno y de gestión conozcan cómo las organizaciones del ámbito privado y público realizan realmente el control de costes y gestión, y sigan profundizando en la gestión de las organizaciones tanto públicas como privadas, mediante la búsqueda de información, tutorías específicas y visitas a las empresas seleccionada