Yritysvastuun ja yritysvastuuraportin varmentamisen vaikutus yrityksen kannattavuuteen

Tiivistelmä. Vastuullisuuden merkitys yritystoiminnassa on jo pitkään ollut kasvussa. Vaikka yrityksen vastuullisuus voi perustua moniin eri tekijöihin, on kannattavuus yrityksen toiminnan perusedellytys, johon myös sen tekemien päätösten pitäisi perustua. Tämän vuoksi yrityksen vastuullisuuden ja liiketoiminnan kannattavuuden välinen yhteys, mikä on jo monissa tutkimuksissa todettu, olisi tärkeä motivaattori vastuullisuuden kehittämiselle ja lisäämiselle yhteiskunnassa. Yrityksen tarjoama vastuullisuusinformaatio perustuu suuressa määrin sen laatimiin yritysvastuuraportteihin, joihin vastuullisuudesta kiinnostunut sijoittaja voi perehtyä usein yrityksen tilinpäätöksen yhteydessä. Näiden raporttien sisältöön ja laajuuteen liittyvä regulaatio on kuitenkin häilyvää, minkä vuoksi yritys voi myös vahvistaa tarjoamansa informaation luotettavuutta varmentamalla raportin kolmannella osapuolella. Tämän tutkimuksen tavoitteena oli tutkia yrityksen vastuullisuuden ja kannattavuuden välistä yhteyttä, sekä vastuullisuusraportin varmennuksen vaikutusta siihen. Tutkimuksen empiirisen osuuden menetelmänä käytetään pienimmän neliösumman regressioanalyysiä, minkä avulla pyritään selvittämään määritettyjen muuttujien yhteys. Tutkimuksessa käytetyt mallit ovat määritetty aiempien tutkimusten ja esitellyn viitekehyksen perusteella. Tutkimuksen aineistona käytettiin yritysten tilinpäätös- ja vastuullisuusinformaatiota vuosilta 2016–2018. Tutkimuksen tuloksien perusteella vastuullisuuden ja kannattavuuden välillä ei havaittu merkittävää tilastollista yhteyttä. Myöskään vastuullisuusraportin varmentamisella ei tutkimuksen mukaan ollut merkittävää yhteyttä näihin muuttujiin. Vaikka myös osa aiemmista tutkimuksista on löytänyt negatiivisen tai ei-merkitsevän yhteyden vastuullisuuden sekä kannattavuuden välillä, on suurin osa aiemmista tutkimuksista löytänyt positiivisen yhteyden, minkä kanssa tämän tutkimuksen tulokset ovat ristiriidassa. Vastuullisuusraportin varmennuksen vaikutuksista ei ollut paljoa aiempaa tutkimustietoa saatavilla, mutta tämän tutkimuksen heikon tilastollisen merkittävyyden vuoksi tulokset eivät ole yleistettävissä

Reciprocal Associations between Burnout and Depression : An 8-Year Longitudinal Study

The purpose of the present four-wave longitudinal study was to examine the differentiation and reciprocal associations between burnout and depression, and their associations with a series of correlates related to employees' physical and psychological health (sleep disturbances, somatic symptoms, self-rated subjective health, and life satisfaction). A total of 542 early career Finnish workers filled out questionnaires four times over a period of 8 years. First, our results supported the superiority of a bifactor exploratory structural equation modeling (bifactor-ESEM) representation of employees' burnout ratings, and the empirical differentiation between burnout and depression ratings over each measurement occasion. These results further revealed moderate cross-sectional associations between burnout and depression, supporting their inter-related character but also their empirical distinctiveness. Second, autoregressive cross-lagged analyses revealed that both constructs presented a moderate level of stability over time and reciprocal associations that generalized to all time intervals considered. Finally, relations between depression and all correlates measures during the last wave of the study were in the expected direction, whereas burnout was found to be more weakly related to only a subset of these correlates. Taken together, these results thus support the distinctiveness of burnout and depression, and the presence of mutually reinforcing relations between them.Peer reviewe

Surveillance of Ruminant Diseases in the Nordic Countries

<p/> <p>All the Nordic countries have a basis for their surveillance and disease control in ruminants in national legislation and regulations listing notifiable diseases of concern to the countries. The Nordic countries are a disease-free zone comparing to other parts of the world and the aim of the surveillance is to keep that status and be able to document it. Following is a short summary from each country.</p

Longitudinal Trajectories, Social and Individual Antecedents, and Outcomes of Problematic Internet Use Among Late Adolescents

Given the detrimental effects associated with problematic internet use (PIU) and the need to better understand its nature and evolution, the present study examined the development of PIU in a sample of 1,750 adolescents (aged 16–19) from Finland over a 3‐year period. We documented the social (loneliness, perceived maternal and paternal behaviors) and individual (sex) antecedents, as well as the outcome implications (depressive symptoms, substance use, academic achievement) of PIU trajectories. Outcomes also predicted PIU trajectories. Latent curve modeling revealed an initially moderate, and subsequently decreasing trajectory of PIU. PIU was predicted by loneliness, paternal neglect, maternal care, depressive symptoms, and being male. In turn, PIU trajectories predicted increases in depressive symptoms and substance use, but decreases in academic achievement.Given the detrimental effects associated with problematic internet use (PIU) and the need to better understand its nature and evolution, the present study examined the development of PIU in a sample of 1,750 adolescents (aged 16-19) from Finland over a 3-year period. We documented the social (loneliness, perceived maternal and paternal behaviors) and individual (sex) antecedents, as well as the outcome implications (depressive symptoms, substance use, academic achievement) of PIU trajectories. Outcomes also predicted PIU trajectories. Latent curve modeling revealed an initially moderate, and subsequently decreasing trajectory of PIU. PIU was predicted by loneliness, paternal neglect, maternal care, depressive symptoms, and being male. In turn, PIU trajectories predicted increases in depressive symptoms and substance use, but decreases in academic achievement.Peer reviewe

Understanding the evolution of native pinewoods in Scotland will benefit their future management and conservation

Scots pine (Pinus sylvestris L.) is a foundation species in Scottish highland forests and a national icon. Due to heavy exploitation, the current native pinewood coverage represents a small fraction of the postglacial maximum. To reverse this decline, various schemes have been initiated to promote planting of new and expansion of old pinewoods. This includes the designation of seed zones for control of the remaining genetic resources. The zoning was based mainly on biochemical similarity among pinewoods but, by definition, neutral molecular markers do not reflect local phenotypic adaptation. Environmental variation within Scotland is substantial and it is not yet clear to what extent this has shaped patterns of adaptive differentiation among Scottish populations. Systematic, rangewide common-environment trials can provide insights into the evolution of the native pinewoods, indicating how environment has influenced phenotypic variation and how variation is maintained. Careful design of such experiments can also provide data on the history and connectivity among populations, by molecular marker analysis. Together, phenotypic and molecular datasets from such trials can provide a robust basis for refining seed transfer guidelines for Scots pine in Scotland and should form the scientific basis for conservation action on this nationally important habitat

PRODUCT LIFECYCLE DATA SHARING AND VISUALISATION: WEB-BASED APPROACHES

Both product design and manufacturing are intrinsically collaborative processes. From conception and design to project completion and ongoing maintenance, all points in the lifecycle of any product involve the work of fluctuating teams of designers, suppliers and customers. That is why companies are involved in the creation of a distributed design and a manufacturing environment which could provide an effective way to communicate and share information throughout the entire enterprise and the supply chain. At present, the technologies that support such a strategy are based on World Wide Web platforms and follow two different paths. The first one focuses on 2D documentation improvement and introduces 3D interactive information in order to add knowledge to drawings. The second one works directly on 3D models and tries to extend the life of 3D data moving these design information downstream through the entire product lifecycle. Unfortunately the actual lack of a unique 3D Web-based standard has stimulated the growing up of many different proprietary and open source standards and, as a consequence, a production of an incompatible information exchange over the WEB. This paper proposes a structured analysis of Web-based solutions, trying to identify the most critical aspects to promote a unique 3D digital standard model capable of sharing product and manufacturing data more effectively—regardless of geographic boundaries, data structures, processes or computing environmen

Chromosome 1p13 genetic variants antagonize the risk of myocardial infarction associated with high ApoB serum levels

PMCID: PMC3480949This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

Associations of subjective and objective cognitive functioning after COVID-19 : A six-month follow-up of ICU, ward, and home-isolated patients

Publisher Copyright: © 2023 The AuthorsBackground: Subjective and objective cognitive dysfunction are reported after COVID-19 but with limited data on their congruence and associations with the severity of the acute disease. The aim of this cohort study is to describe the prevalence of subjective and objective cognitive dysfunction at three and six months after COVID-19 and the associations of subjective cognitive symptoms and psychological and disease-related factors. Methods: We assessed a cohort of 184 patients at three and six months after COVID-19: 82 patients admitted to the Intensive Care Unit (ICU), 53 admitted to regular hospital wards, and 49 isolated at home. A non-COVID control group of 53 individuals was included. Demographic and clinical data were collected. Subjective cognitive symptoms, objective cognitive impairment, and depressive and post-traumatic stress disorder (PTSD) symptoms were assessed. Results: At six months, subjective cognitive impairment was reported by 32.3% of ICU-treated, 37.3% of ward-treated, and 33.3% of home-isolated patients and objective cognitive impairment was observed in 36.1% of ICU-treated, 34.7% of ward-treated, and 8.9% of home-isolated patients. Subjective cognitive symptoms were associated with depressive and PTSD symptoms and female sex, but not with objective cognitive assessment or hospital metrics. Conclusions: One-third of COVID-19 patients, regardless of the acute disease severity, reported high levels of subjective cognitive dysfunction which was not associated with results from objective cognitive screening but with psychological and demographic factors. Our study stresses the importance of thorough assessment of patients reporting long-term subjective symptoms, screening for underlying mental health related factors such as PTSD or depression.Peer reviewe