Moving from irrelevant IC reporting to value-relevant IC disclosures: Key learning points from the Danish experience

Purpose – Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project for Intellectual Capital Statements, this paper provides valuable insights for a potential shift from IC reporting, largely informed by an accounting perspective, towards IC-related disclosures. Design/methodology/approach – The paper draws on data obtained from 21 semi-structured interviews with respondents in 16 companies. The respondents were contacted following a genealogical exercise carried out on the 102 companies involved in the Danish Guideline Project between 1999 and 2003. Findings – The interviews suggested a rather critical perspective towards IC reporting using the intellectual capital statement framework. Despite the attempt of the Danish Guideline Project to establish a reporting standard, a range of experiments resulted in changes to the framework’s original structure. Overall, a trend towards more integrated forms of reporting was discernible, in some part being motivated by the need to reduce the levels of reporting overload. Examples of integration designed to legitimise intellectual capital or corporate social responsibility reports, involving issuing them in tandem with a recognised reporting vehicle such as the annual report, were also encountered. Research limitations/implications – The implications of this study are that timely, value-relevant IC disclosures and compliant reporting, primarily for accountability purposes, have the potential to coexist. In addition to the usual limitations of a semi-structured interview research design, respondents’ difficulties in clearly recalling events during the project after some 10-12 years is a further potential limitation. Additionally, the use of Internet-based communication channels for disclosure purposes was in its infancy at the time of the Danish Guideline Project. Originality/value – The paper provides important insights into the mechanisms of intellectual capital disclosure and intellectual capital reporting as seen from a practitioner perspective. Implications relevant to the continued development of integrated reporting are also identified

Control biológico del vector del dengue

No disponible/Not availabl

Business Model Reporting: Why the Perception of Preparers and Users Matters

The aim of this work is to investigate the alignment of preparers’ and users’ perceptions of the BM and its constitutive elements. Results show that, while both categories assign great importance to this concept, different conceptions of the purpose and the components of a BM emerge

The Role of Stakeholder Engagement in Developing New Technologies and Innovation for Nitrogen Reduction in Waters:A Longitudinal Study

Better nitrogen management, technologies, and regulation are required to reduce nitrogen losses in the aquatic environment. New innovative technologies can support farmers in a more targeted planning of fertilizer application and crop management at the field level to increase the effect of measures when reducing nitrogen losses. However, if farmers do not perceive the need for such a concept, the demand (market pull) will be minimal, making the implementation of such a technology difficult. The lack of this market pull could, however, be counterbalanced by a market push from research or requirements from public sector stakeholders (regulators). Within this domain, the main objective of this paper was to study technological change over time and identify and understand the crucial stakeholder involvement using the Functions of Innovation Systems Approach. This article shows how stakeholders’ perceptions and participation evolved over a 10-year period. It examines the interplay between technology readiness and the perceived readiness and acceptance by affected stakeholders. We demonstrate how stakeholder engagement was crucial to ensure the development of the technologies by creating marketable options for their future implementation. A key dynamic that emerged in this process was the transition from a research push to a regulator pull. We demonstrate the fact that without the regulatory requirement linked to changes towards more targeting of measures, the technology would not, on its own, be a business case, although it would provide new knowledge, thus representing a gain for society. The specific findings can be used in countries where new technologies need to be developed, and where a link to the regulation can ensure the active use of the new technology and, therefore, make their implementation worthwhile

TRAL : tandem repeat annotation library

Erworben im Rahmen der Schweizer Nationallizenzen (http://www.nationallizenzen.ch)Motivation: Currently, more than 40 sequence tandem repeat detectors are published, providing heterogeneous, partly complementary, partly conflicting results. Results: We present TRAL, a tandem repeat annotation library that allows running and parsing of various detection outputs, clustering of redundant or overlapping annotations, several statistical frameworks for filtering false positive annotations, and importantly a tandem repeat annotation and refinement module based on circular profile hidden Markov models (cpHMMs). Using TRAL, we evaluated the performance of a multi-step tandem repeat annotation workflow on 547 085 sequences in UniProtKB/Swiss-Prot. The researcher can use these results to predict run-times for specific datasets, and to choose annotation complexity accordingly

TRAL: tandem repeat annotation library

Motivation: Currently, more than 40 sequence tandem repeat detectors are published, providing heterogeneous, partly complementary, partly conflicting results. Results: We present TRAL, a tandem repeat annotation library that allows running and parsing of various detection outputs, clustering of redundant or overlapping annotations, several statistical frameworks for filtering false positive annotations, and importantly a tandem repeat annotation and refinement module based on circular profile hidden Markov models (cpHMMs). Using TRAL, we evaluated the performance of a multi-step tandem repeat annotation workflow on 547 085 sequences in UniProtKB/Swiss-Prot. The researcher can use these results to predict run-times for specific datasets, and to choose annotation complexity accordingly. Availability and implementation: TRAL is an open-source Python 3 library and is available, together with documentation and tutorials via http://www.vital-it.ch/software/tral. Contact: [email protected]