95 research outputs found
Situación de violencia intrafamiliar en las trabajadoras de los tres centros de salud del Distrito VI del municipio de Managua. SILAIS Managua. Septiembre 2004.
La investigación se realizó en 207 trabajadoras a través de encuesta autoadministrada brindándoles confidencialidad una vez llenas y devueltas en sobre sellado. Entre los principales hallazgos del estudio encontramos que las mujeres trabajadoras de la salud, son víctimas también de la Violencia Intrafamiliar, no importando su nivel educativo ya que el grupo de mayor nivel educativo son los más afectados, ni el estado civil, siendo la casada y la unión estable los grupos más afectados. Son agredidas por sus cónyuges, con todos los tipos de Violencia Intrafamiliar, la Violencia Psicológica, la Violencia Sexual, la Violencia Física y Económica, en ese orden. En la trabajadora de mayor edad y mayor número de hijos la Violencia en ellas se incrementa. El sitio anatómico en donde son violentadas mayoritariamente es en su cara y agredidas en cualquier sitio, constituyendo el hogar un ámbito de peligro, y prácticamente no recurren a la denuncia de sus agresores ni a la ayuda para tratar de resolver esa situación de Violencia Intrafamiliar
Index to degree of adhesion to good practices of corporate governance and their effect on financial performance: evidence for Chilean companies
Over recent decades, numerous financial crises have affected the global
economy, which were caused by the lack of ethical values and
conflicts of interest amongst the leaders of organisations. To protect
organisations and their interest groups, regulators have developed
norms to discourage and prohibit unethical practices through promotion
of good practices of corporate governance. However, the literature
on good corporate governance practices focuses mainly on
developed economies without considering the challenges of developing
countries. Therefore, this research proposes an index to measure
the degree of adherence to good corporate governance practices in
an emerging economy, like Chile, and estimate its effect on the financial
performance of companies. Through a panel analysis, this
research provides evidence that shows the existence of a positive
and significant relationship between this index and financial performance
of organisations, as well as a persistence of its benefits over
time when companies adopt good practices
Scientometric Analysis of Research on Corporate Social Responsibility
This work shows how Corporative Social Responsibility (CSR) has been filtering into
different management areas, providing an insight into its evolution, and presenting literature reviews
and efforts to incorporate conceptualisations and recommendations on its application. It can be
understood through a scientometric and bibliometric analysis, using the WoS documents on the
“Social Responsibility” concept in the “Business and Economics” category, analysing a total of
8728 papers up to the year 2020. In this work, CSR is associated with views from different fields of
study in economics and business, highlighting diverse management fields; it seeks to explain the
correlation between CSR and concepts from such fields of study, suggesting that there is a need to
order and question the current understanding of CSR and show its relevance so it can be considered
an area of specialisation within the management of businesses
Scientometric analysis of research on socioemotional wealth
Scientometric studies have become very important within the scientific environment in general, and in the family firm area in particular. This study aims at conducting a bibliometric analysis of socioemotional wealth within family firms. To this end, a background search of the terms family firm and socioemotional wealth has been carried out in the Web of Science, specifically in specialized journals published between 1975 and 2019 in the Science Citation Index. The resulting scientometric analyses are of the number of papers and citations, the main authors and journals, the WoS categories, the institutions, the countries and the word co-occurrence. One of the main conclusions of this paper is the abundance of studies that have been conducted on socioemotional wealth in family firms, which is reflected in the number of publications (501) and of citations of these studies (12,090). Another significant revelation is the copious number of authors, with Gómez-Mejía being the most relevant one and De Massis the one with the highest number of publications. Also noteworthy are the many USA-based institutions, with the Mississippi State University and the University of North Carolina being the two most prominent. In addition, studies have been carried out about family firms’ focus, mainly, on performance and ownership
Integrated Reporting as an Academic Research Concept in the Area of Business
Recent financial scandals and the global financial crisis have generated numerous criticisms
of the value and use of annual financial and sustainability reports prepared by companies. This has
generated the elaboration and use of a new model of corporate-information reporting that considers
strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the
use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles
published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic
articles were from developed countries, and the five most influential countries are Italy, South
Africa, Australia, the United Kingdom, and the United States. Results show that the development
of this type of research is scarce in emerging economies. The most influential authors are García,
Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of
which the most used are ‘sustainability’ and ‘management’. Lastly, this article contributes to the
international discussion on integrated reporting by carrying out a structured review of the literature,
highlighting previous research
Why Integrated reporting? Insights from early adoption in an emerging economy
The purpose of this research is to contribute new and relevant information about the early adoption of integrated reporting in an emerging economy, in this case the Chilean economy, with emphasis on the reasons for its use, the perceived benefits, and the difficulties experienced during the process of adoption. Methodologically, this work uses a qualitative approach, utilising semistructured interviews as a data collection instrument that are applied to the managers in charge of preparing this reporting for a sample of companies that trade on the Chilean stock exchange. These interviews were interpreted using an analysis of their content. The results obtained are in accordance with the literature and the empirical evidence, with the characteristics belonging to an emerging economy and highlighting the importance of communicating with the stakeholders. The relationship with the stakeholders and the inclusion in international contexts were the most valued. It is also highlighted that all of the companies analysed declare sustainability as a strategic focus, which is an infrequent situation in developing economies. One limitation of this work is the low valuation and use that market agents still assign to integrated reporting in Chile, which affects the degree of preparation and utilisation, and could be explained by other types of incentives and motivations
Herramienta electrónica como instrumento para la cuantificación de los costos socioambientales bajo la nueva normativa contable y financiera en una empresa del sector industrial – avícola- en Bucaramanga, caso práctico
This document arises as a result of an investigation underway and its main objective is to collect the studies, analyze financial information and finally propose a practical way that allows industrial sector entrepreneurs in Bucaramanga to measure environmental costs in a simpler way. Thus, complying with the requirements of the International Financial Reporting Standards, the principles of social and environmental accounting, and also serving as a contribution for future research not only nationally but internationally. For the design of the tool, the guidelines of corporate social responsibility, the production process and international standards were taken into account so that environmental items are identified and in this way the entrepreneur manages to find them in a discriminated manner in the proposed instrument, taking into account account that this sector is fundamental for the economy of the regions.Este documento surge como resultado de una investigación finalizada a la fecha y contempló como objetivo principal recopilar los estudios, analizar información financiera y finalmente proponer una forma práctica que le permita a los empresarios del sector industrial- avícola en Bucaramanga de medir los costos ambientales de una manera más sencilla, cumpliendo de esta forma con las exigencias de las Normas Internacionales de Información financiera, los principios de contabilidad social y ambiental, e igualmente que sirva como aporte para futuras investigaciones no solo a nivel nacional sino internacional. Para el diseño de la herramienta se tuvo en cuenta los lineamientos de responsabilidad social empresarial, el proceso productivo y las normas internacionales de modo que se identifiquen las partidas ambientales y de esta manera el empresario logre encontrarlas de forma discriminada en el instrumento propuesto, teniendo en cuenta que este sector es fundamental para la economía de las regiones
Efecto de la relacion hoja/fruta sobre la productividad y composicion de la fruta en vides cvs. carmenere y sauvignon blanc.
47 p.Durante la temporada 2005 – 2006, en un viñedo ubicado en el sector Las Chilcas 35º 31' LS; 71º 53' LW, comuna de San Rafael para el caso del cv. Sauvignon Blanc y en otro, ubicado en el sector La Tranquera 35º 37' LS; 71º 46' LW, comuna de San Javier, para el cv. Carmenére, ambas localidades de la VII Región, se realizaron estudios con objeto de determinar los efectos de distintas relaciones hoja/fruta en cuanto a
rendimiento y calidad de las vallas. Para ello durante el periodo de pinta se seleccionaron brotes con distintas longitudes (>1,3 m, 1,3 a 0,8 m, 0,8 a 0,4 m y < 0,4 m) y nivel de carga (1 y 2 racimos). La fruta fue sometida a análisis de sólidos solubles, acidez total, pH e IPT, ademas de mediciones de los componentes del rendimiento: raimero de bayas, peso bayas y peso racimos.
Para el caso del cv. Sauvignon Blanc existieron diferencias significativas en cuanto a sólidos solubles y en los componentes del rendimiento y diferencias significativas para acidez total. Adernds, según este ensayo, se deja de manifiesto que a medida que aumenta la relación hoja/fruta, también aumenta el porcentaje de lignificación de los brotes.
El cv. Carmónére no mostro diferencias significativas en los componentes de calidad de las vallas, pero 51 existieron diferencias en
cuanto al peso de racimos, al igual que para la variable de IPT, aunque el efecto de la relación hoja/fruta no es claro. Por lo tanto, se encontró que larelación hojas/fruta no actim localizada mente a nivel de brotes, sino que los
fotosintatos sedan transportados desde otras partes de la planta en caso de existir necesidad.
La interacción entre longitud del brote y área foliar del mismo, presento una alta relación lineal de r2=0,98 para el cv. Sauvignon Blanc, y de r2=0,94 para el cv. Carmenare
Reporte integrado: Nuevo paradigma en la información corporativa
El Reporte Integrado, es una fuerte tendencia global, tendiente a equiparar la información financiera tradicional, con indicadores no financieros, presentado convenientemente en un único reporte. El Reporte Integrado, probablemente represente la futura forma en que las empresas se comunicarán con su entorno. No obstante, para llegar a aquello, es necesario profundizar la agenda de investigaciones académicas, mejorar las prácticas de aseguramiento de la información y establecer cierto nivel de obligatoriedad en la emisión del reporte.Integrated Reporting, is a strong global trend, aimed at equating traditional financial information with non-financial indicators, conveniently presented in a single report. The Integrated Reporting, probably represents the future way companies will communicate with their environment. However, in order to achieve this, it is necessary to deepen the academic research agenda, improve information assurance practices and establish a certain level of mandatory reporting
The global, regional, and national burden of adult lip, oral, and pharyngeal cancer in 204 countries and territories:A systematic analysis for the Global Burden of Disease Study 2019
Importance Lip, oral, and pharyngeal cancers are important contributors to cancer burden worldwide, and a comprehensive evaluation of their burden globally, regionally, and nationally is crucial for effective policy planning.Objective To analyze the total and risk-attributable burden of lip and oral cavity cancer (LOC) and other pharyngeal cancer (OPC) for 204 countries and territories and by Socio-demographic Index (SDI) using 2019 Global Burden of Diseases, Injuries, and Risk Factors (GBD) Study estimates.Evidence Review The incidence, mortality, and disability-adjusted life years (DALYs) due to LOC and OPC from 1990 to 2019 were estimated using GBD 2019 methods. The GBD 2019 comparative risk assessment framework was used to estimate the proportion of deaths and DALYs for LOC and OPC attributable to smoking, tobacco, and alcohol consumption in 2019.Findings In 2019, 370 000 (95% uncertainty interval [UI], 338 000-401 000) cases and 199 000 (95% UI, 181 000-217 000) deaths for LOC and 167 000 (95% UI, 153 000-180 000) cases and 114 000 (95% UI, 103 000-126 000) deaths for OPC were estimated to occur globally, contributing 5.5 million (95% UI, 5.0-6.0 million) and 3.2 million (95% UI, 2.9-3.6 million) DALYs, respectively. From 1990 to 2019, low-middle and low SDI regions consistently showed the highest age-standardized mortality rates due to LOC and OPC, while the high SDI strata exhibited age-standardized incidence rates decreasing for LOC and increasing for OPC. Globally in 2019, smoking had the greatest contribution to risk-attributable OPC deaths for both sexes (55.8% [95% UI, 49.2%-62.0%] of all OPC deaths in male individuals and 17.4% [95% UI, 13.8%-21.2%] of all OPC deaths in female individuals). Smoking and alcohol both contributed to substantial LOC deaths globally among male individuals (42.3% [95% UI, 35.2%-48.6%] and 40.2% [95% UI, 33.3%-46.8%] of all risk-attributable cancer deaths, respectively), while chewing tobacco contributed to the greatest attributable LOC deaths among female individuals (27.6% [95% UI, 21.5%-33.8%]), driven by high risk-attributable burden in South and Southeast Asia.Conclusions and Relevance In this systematic analysis, disparities in LOC and OPC burden existed across the SDI spectrum, and a considerable percentage of burden was attributable to tobacco and alcohol use. These estimates can contribute to an understanding of the distribution and disparities in LOC and OPC burden globally and support cancer control planning efforts
- …