Accounting for Health and Safety costs: Review and comparison of selected methods

A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each methodNo keywords;

Experienced and Novice Investors: Does Environmental Information Influence on Investment Allocation Decisions?

This paper examines the effect of environmental information on the investment decisions of investors. The motivation for the experimental design applied in this study is that unless actual decision making is observed, the potential usefulness of environmental information (or lack thereof) cannot be taken for granted. The study is based on an experiment where groups of investors (varied by experience) were asked to make investment allocation decisions based on financial information and on supplementary environmental information (varied between cases). As an investment allocation decision (varied by investment horizons) the groups were asked to allocate funds to two companies based on the available information. The findings suggest that environmental information has the potential to influence investment allocation decisions. The findings also suggest that the influence of environmental information on investment allocation decisions is mitigated by the variables considered explicitly in this study, i.e., the investment horizon (varied as short and long) and investor experience (varied as novice and experienced investor). It is concluded that because allocation decisions are multifaceted problems, mixed results related to the influence of environmental information should be expectedEnvironmental reporting; Environmental disclosures; Allocation; Decision making; Investment horizon; Investors; Experiment;

Do as you say - Say as you do: Measuring the actual use of environmental information in investment decisions

This paper focuses on the use of environmental information in investment decision making. The research approach employed was based on an experiment where three groups were asked to allocate investment funds between two companies based on financial accounts and information material from these companies. The overall con-clusion of the paper is that even though environmental information is not enough in itself to shift decision preferences, it seems to have some impact on decision mak-ing. However, there seems to be a discrepancy between what decision makers say they do and what they actually do. First, environmental information apparently has greater impact on decision making in the short run than the long run despite deci-sion makers saying that they value environmental information more regarding long-run investments. Second, decision makers downplay the value of environmental information in corporate information material but this information seems to affect their decision making just the same. Third, qualitative information seems to affect decision making regarding short-run investments more than the combination of qualitative and quantitative informationNo keywords;

Identifying the effects of Enterprise System implementation and use: Examples from Denmark

This paper reports the results of an explorative study of six large Danish companies regarding the effects of ERP implementation and use. The study is part of a larger ERP study programme at the Aarhus School of Business. The data collection approach applied was based on interviews and management case writing. The main results show that the effects of ERP implementation and use are seldom fully predictable by management. The ERP system can be seen as an organisational actor in its own right as it to a large extent influences values, culture, behaviour, processes and procedures of other actors in the organisation. Given the complexity, size and organisational embeddedness of ERP systems, it can be said that the implementation project never ends and the ERP system becomes a significant variable in the future direction of the organisationNo keywords;

Is retailing really unique? Insights into retail internationalization using business theories

Internationalization is one of the most important trends in retailing today. This process is not new, however has accelerated in the last two decades. It was less than 30 years ago that almost all of the world’s retail firms were pure national firms with a negligible share in foreign markets. That scenario has changed dramatically. Taking a look at the top 200 global retailers, almost all players except those in the US operate in numerous countries, having established a noteworthy business capacity in foreign markets. It is observed that retailers often export their business model in new markets. Therefore they are regarded as driving forces of structural change in the agri food business. The understanding of retail internationalization is essential to the understanding of the changes in the agri food business. Investigating retail internationalization many scholars builds on the theories of the wider business internationalization literature. Other authors state that retailing is unique, therefore the business theories can not be applied. By reviewing the literature we try to overcome this tension and discuss how business internationalization theories can help to understand retail internationalization.internationalization, retail internationalization, business internationalization theories, Agricultural and Food Policy,

The Emergence of Enterprise Systems Management - A Challenge to the IS Curriculum

This paper proposes four cornerstones of a future Information Systems curriculum. It analyzes the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage resulting in the emergence of Enterprise Systems Management (ESM). Enterprise Systems Management calls for new competences and consequently represents new challenges to the IS curriculum. The paper outlines potential teaching issues and discusses the impact on the IS curriculum. Finally the paper suggests ways of approaching the challenges.No; keywords

Pitfalls in QCA's consistency measure

Background. As a consequence of difficulties in movement initiation and execution, people with Parkinson's disease (PD) are typically encouraged to consciously monitor and control the mechanics of their actions. This is described as 'reinvestment' and has been shown to help mediate effective motor output. Paradoxically, in situations where people with PD are particularly motivated to move effectively, reinvestment may exacerbate existing movement deficits. Objective. To examine the propensity for reinvestment in a sample of people with PD. Methods. A volunteer sample of 55 people with PD was asked to complete a previously validated measure, the Reinvestment Scale. A sub-sample (and age matched controls) was asked to complete a recently developed, movement specific, version of the Scale. Data was collected on Mini Mental State Examination and the Hoehn & Yahr Scale. Participant demographics, including age of onset and duration of disease, were also collated. Results. Multiple regression analyses showed that duration of disease was associated with reinvestment score on both the Reinvestment Scale and the Movement Specific Reinvestment Scale. Conclusions. Participants appeared to become more aware of the mechanics of their actions over time. Possible explanations for this finding are discussed with reference to rehabilitation. Copyright © 2007 The American Society of Neurorehabilitation.link_to_subscribed_fulltex

COVID-19-pandeemia mõju elundisiirdamistele

Eesti Arst 2021; 100(11):646–64