The effect of corporate social disclosure practice on reporting quality: Evidence from the insurance sector in Croatia

This research is striving to provide an insight into the importance of Corporate Social Responsibility (CSR) for the insurance sector while aiming to examine various corporate social responsibility initiatives undertaken by insurance companies in Croatia. There is a broad range of potential benefits from CSR for insurance companies such as long-term sustainability and profitability, yet only several research studies on CSR practices have thus far been conducted on the insurance sector. Hence, the purpose of this research is to determine the level of CSR reporting for insurance and reinsurance companies in Croatia and its impact on reporting quality. The empirical research is based on online reporting of six aspects of corporate social responsibility to determine Corporate Social Disclosure Index (CSDI). Reporting quality is measured with Disclosure Quality Index of annual report (DQI) which is structured in five phases. This research includes all 24 insurance and reinsurance companies in Croatia and the research findings show that all insurance and reinsurance companies in Croatia publish information at least concerning two aspects of CSR. It was found that they are the most transparent regarding the human resources aspect of CSR activities and the least transparent concerning environmental aspect of CSR activities. The overall level of CSR disclosure for insurance sector in Croatia is quite low, so we can conclude that insurance and reinsurance companies in Croatia do not have a high level of CSR online disclosure. Considering the issue of reporting quality, insurance and reinsurance companies have an average quality of annual report (AR), measured by DQI of annual report. According to research findings, CSR reporting on the Internet is positively associated with DQI which leads to the conclusion that more socially responsible insurance and reinsurance companies provide annual reports of a more superior quality. Business and society interact and exert a mutual influence through their specific objectives and goals. Consequently, the link between business and society is indisputable. Companies, as one of the key segments of a society, can achieve a number of economic benefits, such as superior business results and considerable competitive advantage if they implement CSR and if they provide high quality information through their annual reports. Moreover, society benefits from socially responsible companies as it enjoys better care both for its own well-being and for that of the environment

Studies on the evaluation of potential antigens for an antigen and antibody-based serodiagnostic assays for Schistosoma japonicum infection

帯広畜産大学博士（畜産衛生学）2017application/pdf博士学位論文大学院畜産学研究科畜産衛生学専攻Doctoral Program in Animal and Food Hygienedoctoral thesi

Analysis of annual report disclosure quality for listed companies in transition countries

High quality annual reports can contribute significantly to a company’s success. The main aim of this article is to analyse and compare the level of annual report disclosure quality for listed companies in selected European transition countries (Croatia, Montenegro, Romania, Serbia and Slovenia) using a constructed disclosure quality index (DQI). Obtained results suggest that Slovenian companies have the greatest level of disclosure quality and that there are significant differences in disclosure quality of annual reports between the observed countries. These findings could be of interest to potential investors, management and other users of corporate disclosure, namely regulators in the process of financial reporting quality improvement

Validity and Reliability of a New Specific Parkour Test : Physiological and Performance Responses

Main aim of this study was examining validity and reliability of using a new specific Parkour repeated sprint ability test (SPRSA) for assessing repeated sprint ability while facing obstacles and establishing between-day reliability and sensitivity of SPRSA related to its physiological and performance responses. Thirteen high-level traceurs (three females) performed in random order and twice eight tests for assessing a total of 23 variables: SPRSA (a typical maximal-speed shuttle run interspersed with four Parkour competition-common fundamentals) and seven established fitness tests, core stability, hand-grip, vertical-jump, long-jump, pull-up, 300-m shuttle run (as a field test for anaerobic capacity), and Leger test. Except for muscular elasticity index of vertical jump test (intra-class Correlation Coefficient model 3,1 [ICC3,1] = 0.54 [fair]), fitness tests' ICC3,1s resulted excellent (ICC3,1: 0.93-1.00). SPRSA total time and time of its fastest sprint (SPRSA peak time) were significantly correlated with the majority of core stability (r: -0.79 to 0.59; P < 0.01-0.05), jumping (r: -0.78 to 0.67; P < 0.01-0.05), pull-up tests (r: -0.86; P < 0.01), 300-m shuttle run test total time (r: 0.77-0.82; P < 0.01), and Leger test-estimated VO2 max (r: -0.78; P < 0.01). Principal component analysis (PCA) of the 23 variables led to extraction of four significant components (each due to different variables' combinations), which explained 90.2% of 23 variables' total variance. SPRSA (i.e., total and peak time) showed high reliability (ICC3,1: 0.991-0.998 and standard-error-of-measurement %: 0.07-0.32). Finally, SPRSA showed high sensitivity (smallest-worthwhile-change %: 0.29-0.68). Considering its excellent logical and strong ecological validity, SPRSA may serve as a valid specific field test for Parkour sport. In addition, thanks to its high reliability and sensitivity, this test is suitable for monitoring, evaluating, and programming training processes for Parkour practitioners in repeated sprint ability involving crossing obstacles

Validity and reliability of a light-based electronic target for testing response time in fencers

Response time is a fencing fundamental sensorimotor skill. Therefore, the aim of the current study was to examine the efficacy of a light-based electronic target in fencers, designed to measure and train this entity. Ninety-five fencers (M=53; F=42) were tested in regard to their response time, using a light-based electronic target, for three different attack types: simple attack, the lunge, and an attack following a 1.5-m thrust. All participants were divided into elite vs. novice fencers. Elite fencers had national and international rankings, and were again divided with regard to used weapon: épéeists (n=32; M=19; F=13) and foilists (n=30; M=13; F=17). Measurement was evaluated for validity/reliability, sensitivity/specificity, and correlation. Reliability was high for all attack types (ICC 0.94-0.96). Lower response times were found in males for two attack types with good sensitivity (81-93%)/specificity (50-91%) for all attack types. Elite fencers responded faster than novice fencers for all attack types (P<0.001), whereas elite males were faster than females for two attack types (P<0.01). Lower response times in females correlated with level for one attack type (r=0.797, P<0.05). In conclusion, the light-based electronic target system was found to be highly reliable and therefore could be used by fencing athletes as a further measure of performance

External Responsiveness of the SuperOpTM Device to Assess Recovery After Exercise : A Pilot Study

Post-exercise recovery is a complex process involving a return of performance and a physiological or perceptual feeling close to pre-exercise status. The hypothesis of this study is that the device investigated here is effective in evaluating the recovery state of professional cyclists in order to plan effective training. Ten professional male cyclists belonging to the same team were enrolled in this study. Participants performed a 7-day exercise program [D1, D4, and D7: low-intensity training; D2 and D5: passive recovery; D3: maximum oxygen consumption (VO2Max) test (for maximum mechanical power assessment only); and D6: constant load test]. During the week of monitoring, each morning before getting up, the device assessed each participant's so-called Organic Readiness {OR [arbitrary unit (a.u.)]}, based on blood pressure (BP), heart rate (HR), features of past exercise session, and following self-perceived condition. Based on its readings and algorithm, the device graphically displayed four different colors/values, indicating general exercise recommendations: green/3 = \u201cyou can train hard,\u201d yellow/2 = \u201cyou can train averagely,\u201d orange/1 = \u201cyou can train lightly,\u201d or red/0 = \u201cyou should recover passively.\u201d During the week of research, morning OR values and Bonferroni post-hoc comparisons showed significant differences between days and, namely, values (1) D2 (after low intensity training) was higher than D4 (after VO2Max test; P = 0.033 and d = 1.296) and (2) D3 and D6 (after passive recovery) were higher than D4 (after VO2Max test; P = 0.006 and d = 2.519) and D5 (after low intensity training; P = 0.033 and d = 1.341). The receiver operating characteristic analysis area under curve (AUC) recorded a result of 0.727 and could differentiate between D3 and D4 with a sensitivity and a specificity of 80%. Preliminarily, the device investigated is a sufficiently effective and sensitive/specific device to assess the recovery state of athletes in order to plan effective training

Pulmonary function is related to success in junior elite Kumite karatekas

Spirometry can be considered a method for measuring lung capacity and speed of air-flow through the airways. Due to its simple application, it is commonly used in sport diagnostics. Aims of this research were to determine the values of ventilation function variables in karatekas competing in kumite discipline and their relationship to result. The sample included 51 junior karate athletes (with defined subgroups of more successful [n=31] and less successful [n=20]), competing in kumite discipline, from nine European countries. Their values of some ventilation function variables were measured. Measurement procedures were chosen and used according to acknowledged literature. By univariate analysis of differences, significant differences between more successful and less successful competitors were determined in the following variables: forced vital capacity (more successful 5.24\ub10.56 l; less successful 4.27\ub10.61 l; p=0.00), forced expiratory volume in 1 second (more successful 4.13\ub10.68 l; less successful 3.69\ub10.57 l; p=0.02), ratio of forced expiratory volume in 1 second/forced vital capacity (more successful 78.98\ub110.29%; less successful 86.64\ub18.37%; p=0.01) and maximal voluntary ventilation (more successful 150.46\ub131.14 l/min; less successful 125.50\ub129.49 l/min; p=0.01). More successful contestants showed higher values in some relevant variables compared to less successful ones supporting a relationship to result

Intra-positional and inter-positional differences in somatotype components and proportions of particular somatotype categories in youth volleyball players

Objective(s). Main aim of this cross-sectional study was to analyse intra-positional, inter-positional differences in proportions of particular somatotype categories in youth volleyball players. Methods. Heath-Carter method was used to determine somatotype characteristics of 181 young female volleyball players (age 14.05\ub10.93, height 170.03\ub17.61 cm, mass 57.80\ub18.59 kg, body mass index 19.99\ub12.37 kg/m2, somatotype 4.33-2.79-3.73\ub11.02-1.02-1.25). Dependent variables were playing position, player efficacy. Only 7 somatotype categories (of possible 13) were obtained. Results. By analysing intra-positional differences, a significantly higher frequency of somatotype categories dominated by the ectomorph component was established in a subsample of more successful players, and a significantly higher frequency of somatotype categories dominated by the endomorph component was found in a subsample of less efficient players. The most frequent somatotype category in all player positions in a sample of more efficient volleyball players is the balanced ectomorph. The smallest number of somatotype categories (only three) was obtained in the subsample of more efficient middle hitters. It indirectly indicates that the most stringent requirements for selection according to the body build are for that position. Similar small inter-positional differences were obtained in both subsamples. Ectomorph somatotype component was most pronounced in young middle-hitters, and endomorph in liberos. Small inter-positional differences in both subsamples are probably consequences of previous selection processes within the clubs. Conclusion. Results obtained in this study provide a clearer insight into inter-positional, intra-positional differences in somatotype categories of young female volleyball players