Non-Financial Reporting Frameworks in Emerging Economies

Non-financial reporting frameworks in emerging economies have gained prominence in recent years as organizations recognize the need to address environmental, social and governance (ESG) issues alongside financial performance. These frameworks provide guidelines and standards for reporting on various non-financial aspects of business operations. While some emerging economies may adopt internationally recognized frameworks, others may develop their own frameworks to suit their specific contexts. Various international bodies and organizations have developed non-financial reporting standards and frameworks to guide organizations in reporting their ESG performance. Examples include the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). These frameworks offer structured guidelines for reporting on specific ESG issues, ensuring consistency and comparability across industries and sectors. Within this paper it is presented the main frameworks used in emerging economies

Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries

Non-financial information has become crucial for reporting corporate social responsibility in the European Union (EU) and not only in the EU, the meaning of the term "non-financial information" is not clearly defined. This term has been used by various reporting models and standards in recent decades, encouraging different interpretations encompassing contextual narrative information about information about intangible assets and intellectual capital, environmental, social and governance issues. Thus, the meaning of the term "non-financial information" can be contextually or geographically dependent, and often its interpretation most likely depends on the perception of the sender of the information (preparator) and receiver (interested party). Non-financial information includes an overview of issues related to environmental and social impacts and policies of the company. The purpose of this paper is to to find out the interest evolution within the emerging economies

The Effect of ECB's Quantitative Easing on Credit Default Swap Instruments in Central and Eastern Europe

AbstractThis paper focuses on the quantitative easing policies launched by the European Central Bank (ECB), analysing their effects on the dynamics of a series of five-year sovereign credit default swap instruments that belong to seven Central and Eastern European States. In an econometric event study setup that follows the methodology developed in Albu et al. (2014), we calibrate an ARMA-GARCH model and analyse the abnormal and squared abnormal returns for each CDS instrument. The results indicate that the quantitative easing events issued by the European Central Bank have a significant effect on the evolution of the analysed sovereign credit default swap instruments

Qualitative Research for Social Marketing: One Organization’s Journey to Improved Consumer Insight

Population Services International (PSI) is an international NGO working to improve outcomes in developing countries through behavior change communications and the social marketing of health products and services. Consumer insight is central to PSI\u27s social marketing strategy because it informs which messages to promote and which products and services to offer to make the concept of healthy behavior change attractive to consumers. Qualitative research provides rich insight by exploring consumers\u27 values, feelings, thoughts, intentions, barriers, motivators, culture, and social norms that affect their behaviors and use of products and services. In this paper, we describe how PSI\u27s qualitative research program developed from 2003 to 2013, and how using an interpretive approach and more appropriate data collection methods improved our consumer insight and marketing planning process

Classic Hodgkin lymphoma-nodular sclerosis – case report

Hodgkin's lymphoma is the third most common cancer in young people between 15 and 34 years of age, with a lower incidence in other age groups and slightly higher in males. The etiology of Hodgkin's lymphoma is still unknown - although various factors influencing the oncogenesis of the disease have been noted, the mechanism of their influence is poorly understood. This article will present the case of a 41-year-old patient with classic Hodgkin's lymphoma - nodular sclerosis histological subtype - chemorefractory

The study of some quantitative characters to groundnuts (Arachis hypogaea L.) in the M2 mutagen generation

Arachis hypogaea L. belongs the Fabaceae family, native to South America origine and has 2n=40 chromosomes genom (Marin Ș., 2011). The seeds from three varieties (Tâmburești, Jelud și Braziliene negre) and lines L9184 of peanuts were treated with three chemical mutagens agents, like: ethyl methane sulfonate, dimethyl sulfate and sodium azide. Ethyl methane sulfonate and dimethyl sulfate concentration were 0.2%, 0.4%, 0.6% and 0.8% and sodium azide concentration was 0.02%, 0.04%, 0.06% and 0.08%, each concentration having six hours for action time. The harvested plants were M1 generation each plants seeds being sown in the following year, resulting the M2 generation. We made biometric measurements for all the lines regarding the characters: the number of pods/plant, the number of grains from pods and the weight of grains/plant. By selection, in M2 generation can be identified and selected those useful mutans and plants with valuable traits, mutations being found in homozygous state. In the selection and plant breeding of economically important crops, the first step is to obtain a highly diverse biological material and to induce large individual variability amplitude. In the M2 generation was made a selection based on biometric determinations in all work variants. A special attention has been paid to the criteria selection based on the phenotypic aspects and productivity of the plants from working variants, for this purpose were made observations in the field, in several phenophases. In the M2 generation, for the treated variants, the number of pods per plant was reduced following the mutagen treatments. Excepting the Tâmburești variety, for the other varieties the average weight of beans per plant recorded positive differences compared to the untreated control for all the three mutagens

Midazolam versus Propofol monitored anesthesia care sedation in pediatric patients undergoing spinal anesthesia

Cardiorespiratory and Neuromotor Functional Exploration Laboratory, Microbiology and Immunology Research Laboratory, Laboratory of Population Health Research in Correlation with Risk Factors, Clinical Department Faculty of Medicine and Pharmacy, Dunarea de Jos University of Galaţi, Romania, The 5th International Congress of the Society of Anesthesiology and Reanimatology of the Republic of Moldova, 16th Edition of the International Course of Guidelines and Protocols in Anesthesia, Intensive Care and Emergency Medicine, 28th Meeting of the European Society for Computing and Technology in Anesthesia and Intensive Care September 27-29, 2018, Chisinau, the Republic of MoldovaBackground: Spinal anesthesia in children enjoyed an increased interest in the past few years. It proved to be a valid alternative because it is simple, not requiring the instrumentation of the airways, facilitates the postoperative care and is the most suitable technique when general anesthesia should be avoided. Besides its benefits, spinal anesthesia in children often requires additional perioperative sedation. This study was designed to compare the efficacity of two hypnotic drugs Propofol and Midazolam as part of monitored anaesthesia care sedation during surgery. Material and methods: This study was performed in Pediatric Clinical Hospital of Galati and included all the children who underwent spinal anesthesia for lower abdominal or limb surgery between May 2016 and May 2017. These children were premedicated with low doses of midazolam, ketamine and atropine before the lumbar puncture and during surgery some of them were continuously sedated with Propofol and the others with Midazolam. The level of sedation, intaoperative behavior, respiratory and hemodynamic status, awakening and postoperative side effects were our main data of interest. Results: Both hypnotic drugs offered acceptable levels of sedation, some but not significant fluctuations of the respiratory rate, the blood pressure and the pulse and a light awakening. Pediatric patients who were sedated with Midazolam registered more postoperative nausea and vomiting and one patient sedated with Propofol presented purposeless movements during surgery. Conclusions: The monitored anesthesia care sedation with Propofol for spinal anesthesia offers a superior grade of comfort because of the lower risk of postoperative nausea and vomiting

A textual and visual analysis of the intrinsic value dimensions of Romania: towards a sustainable destination brand

This work examines the projected image of Romania as an emerging tourism destination. Computed content-analysis was applied to the photos, text and video materials promoted online in Romania’s last international tourism campaign. The conceptual framework used corresponds to intrinsic values (play, aesthetics, ethics and spirituality), from Holbrook’s typology of value. Being more difficult to apprehend and therefore studied less, intrinsic values allow a more sophisticated approach to value creation. The purpose here is to identify the main attributes that are promoted about Romania by destination marketing organizations. The content analysis of text (last international promotion campaign Explore the Carpathian Garden) and visual data (27 photos from the official Facebook webpage and 7 TV videos) allow to depict an experiential view of Romania’s image: natural resources (coded as aesthetics with 29% of references), epistemic value of discovery (play 25.8%), authentic and historical traditions (ethics 25.8%) and wellness and therapeutic activities (spirituality, 19.3%). Destination marketing organizations have the potential to develop some distinctive aspects such as authenticity (as an ethical value dimension) and play (as an active, self-oriented value). Findings also highlight that a complimentary approach using textual and visual data might be a suitable option to research destination brand image

Biobanking in a Constantly Developing Medical World

Biobank is a very sophisticated system that consists of a programmed storage of biological material and corresponding data. Biobanks are created to be used in medical research, in clinical and translational medicine, and in healthcare. In the past 20 years, a large number of biobanks have been set up around the world, to support the modern research directions in medicine such as omix and personalized medicine. More recently, embryonic and adult stem cell banks have been developed. Stem cell banking was reported to be required for medical research as well as clinical transplant applications. The quality of the samples stored in a biobank is very important. The standardization is also important; the biological material stored in a biobank must be processed in a manner that allows compatibility with other biobanks that preserve samples in the same field. In this paper, we review some issues related to biobanks purposes, quality, harmonization, and their financial and ethical aspects

The influence of the nutrition space on the herb and seed yields at Moldavian dragonhead (Dracocephalum moldavica L.), in A.R.D.S. Secuieni pedoclimatic conditions

The Dracocephalum moldavica (L.) species, known under the popular name of moldavian dragonhead, is used in the pharmaceutical, cosmetic and food industry due to its high content in active principles. To ensure the necessary of raw material at A.R.D.S. Secuieni are conducted researches regarding the development of the cultivation technology for its introduction into culture and extension in agriculture. In the conditions of 2015 – 2016 agricultural year, due to the observations made, it was found that the fresh herba, dry herba and seed yields were positively influenced by the distance between the rows (average factor A), but also by the distance between plants per row (average factor B). The obtained data have showed that the highest average yields of fresh herba (34063,33 kg/ha), dry herba (9313,33 kg/ha) and seeds (1069 kg/ha) were obtained at the a1xb1 interaction sown at 25 cm between rows and in continuous row (control variant). In the experience with the nutrition space, it was found that, the plants harvested for herba had a vegetation period of 109 days requiring 1877,9 oC and 325,2 mm of rainfall, and the plants harvested for seed developed in 137 days, the sum of accumulated temperatures being of 2492,1 o C and of rainfall of 355 mm