Executive summary: Sustainability reporting‚ alternatively known as CSR reporting‚ is the annual process whereby companies - public‚ private; large and small - report on their sustainability performance. Reports typically cover social‚ environmental‚ economic and ethical performance and incorporate information on a company ’s environmental impact or carbon footprint‚ staff satisfaction‚ community investment etc. Sustainability reporting is becoming increasingly important as a tool companies can
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Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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This paper presents a literature review of innovative methodologies for mobile phone studies. Some of these methods include cameras and other recording devices‚ diary studies‚ and controlled experiments. This paper also presents the multimethod approach that was used in an original field study of mobile phone use for supporting personal and romantic relationships in India: questionnaire‚ interview‚ participant observation‚ and mobile diary. Keywords: mobile phones‚ data collection‚ research methods
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Chapter 1 Introduction The development of Integrated Reporting is designed to enhance and consolidate existing reporting practices‚ to move towards a reporting framework that provides the information needed to assess organizational value in the 21st century. The traditional reporting model was developed for an industrial world. Although it continues to play a valuable role with respect to stewardship of financial capital‚ it nonetheless focuses on a relatively narrow account of historical financial
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To bridge the perceived information gap‚ and to satisfy the information requirements of the standard setters‚ narrative reporting has come to the fore. In its various guises – Business Review‚ Management Commentary‚ Management Discussion and Analysis‚ Chairman’s Statement‚ Corporate Governance Statement‚ Environmental Statement‚ Remuneration Statement‚ and Health and Safety Statement – narrative reporting is now a significant segment of the annual report in many parts of the world. It has supplemented an
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What is the effect of revenue sources on financial reporting at the hospital? o How are the hospital’s revenues and expenses grouped for planning and control? (one section) dennis HOW IS FINANCIAL PERFORMANCE MEASURED? Measuring hospital financial performance is commonly performed by analyzing margins (I.e.‚ the difference in revenue vs. expenses). Margins can be expressed by using financial ratios and as dollar amounts. OSHPD uses two financial ratios to measure a hospital’s financial
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A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
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Running head: BIOLOGICAL VS HUMANISTIC APPROACH TO PERSONALITY Biological vs. Humanistic Approach to Personality Lawrence Sawyer University of Phoenix Biological vs. Humanistic Approach to Personality As several styles are used to define the personality‚ two are often used to subsidize another approach. Both biological and humanistic approaches are typically used as under tones. Evolutionary/genetic perspectives do not generally account for the biological mechanisms between genes and personality
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Sustainability Reporting / GRI Elaboration within the seminar “International Sustainability Management” Faculty II - Informatics‚ Economic and Legal Sciences Department of Business Administration and Education Ecological Economics Lecturers: Prof. Dr. Bernd Siebenhüner Meike Bukowski‚ M.A. Dipl.-Soz.Wiss. David Sichert Written by: Submission date: 30th March 2012 Contents Contents List of Figures II List of Abbreviations II 1 Introduction 1 2 Sustainability
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Reporting verbs When introducing references[->0] into the text (citing) you should choose suitable ’reporting’ verbs as these can: · strengthen the arguments you are presenting · help the reader understand why the source is relevant. Some verbs are neutral: · Smith describes... · Jones states... · Green defines... Some verbs draw attention to the author’s viewpoint: · Harris argues... · O’Neill disputed... · Jackson conceded... Some verbs give information about the author’s work: · Holmes
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