9,070 research outputs found

    Engaged in integrated reporting? Evidence across multiple organizations

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    Purpose: The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (IR) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking. Design/methodology/approach: Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as IR Reference Reporters and 145 as IR Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for IR Reference Reporters. Findings: Evidence for the first objective suggests that compared with IR Regular Reporters, the majority of the IR Reference Reporters are from Europe, are larger, have a higher market value, are more profitable and are less leveraged. Evidence for the second objective reveals that the guiding principles, fundamental concepts and content elements of the most recent integrated report published by each IR Reference Reporter (leading practice) seem less than expected. Research limitations/implications: IR Examples Database does not cover all of the organizations reporting according to the IR framework. Content analysis can be biased by authors’ interpretations. Practical implications: Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the IR tool. Originality/value: The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to IR, provides evidence on geographies and firm-level characteristics of organizations using IR to better communicate and provides the most prominent information disclosed by Reference Reporters.info:eu-repo/semantics/acceptedVersio

    A rare case of colonic pseudolipomatosis

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    A 54-year-old man was referred to our department for colorectal cancer screening. The colonoscopy revealed, at the ascending colon, several white plaques, some confluent, interspersed with normal mucosa (Fig. 1). Biopsies were performed and the histopathological examination showed a fragment of polypoid colonic mucosa with optically empty vacuoles in the lamina propria (Fig. 2) and irregular cystic spaces of varying sizes, similar to adipocytes in the absence of inflammation or dysplasia. Colonic pseudolipomatosis is a benign and rare condition, with an estimated prevalence of 0.02-0.3 % in colonoscopic series, characterized by the presence of vacuoles with gas content in the lamina propria of the large intestine [1]. The incidence is more frequent between the sixth and seventh decade of life [2]. The pathogenesis remains unclear

    Franchising: A study about the intention of the Iberian companies to internationalize

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    A study has been made for the internationalization of the franchising Iberian companies. Our aim was to analyze the most important variables for the internationalization. We studied it using several statistical methods applied to the answers given by companies to a questionnaire. We have concluded that are some relevant variables to be considered in the internationalization such as age, dimension, bond, dispersion, structure of the network and some variable connected with environment and motivational factors.info:eu-repo/semantics/acceptedVersio

    Diagnóstico Rápido Participativo no Projeto de Assentamento Angico, Barra, BA.

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    O Projeto de Assentamento (PA) Angico está localizado a 60 Km do Município de Barra, numa área de 1.560 metros de largura com acesso ao rio Grande, totalizando aproximadamente 2.600 hectares. A área comum está dividida em lotes de 22 por 200 metros, todos com acesso ao rio Grande

    Modelling the dissipative effect of fisheries

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    When managing marine fish resources in the present context of world generalized exploitation of resources, in which many species are overexploited, management processes have to consider research theoretical results. In this paper, a model is proposed for fisheries in the context of chaos. It is shown how the theory of chaos and a model based on chaos may explain and model the fisheries. This model shows that fisheries may dissipate marine species in certain circumstances. The model permits to show that overfishing may cause a problem of irreversibility in several species recovering, after certain stages for the stocks
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