It is estimated that over half of bicycle crashes are not reported. There are various reasons for this, such as no property damage or physical injuries sustained. In order to improve the likelihood that bicycle riders will report a crash, I have developed Urban Bike Buddy, a smartphone application which uses the internal sensors of the device to detect a crash. The application interacts with Alexa to help guide the user through the crash reporting process. The innovative features of my work are the ability to initiate communication with Alexa without user interaction. In addition, there is an intersection controller that has been connected to extra hardware that allows bicycle riders to request a crossing signal during their approach based on the speed that they are riding. These features add value to bicycle riders, and will help contribute to a safer environment for bicycle riders, automobiles, and pedestrians as well.

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.

Made available in DSpace on 2016-08-29T11:13:26Z (GMT). No. of bitstreams: 1 tese_7728_DISSERTAÇÃO - Herbert PDF.pdf: 1931149 bytes, checksum: bba4328cdb53a0d68a3927a1a3f91860 (MD5) Previous issue date: 2014-09-10 / Objetivou-se com o presente trabalho, estudar os efeitos da convergência às normas internacionais de contabilidade (IFRS), da cobertura de analistas financeiros e da emissão de American Depositary Receipts - ADR, sobre o disclosure voluntário das empresas listadas na BM&FBOVESPA. Partindo-se da análise de 14 trabalhos acadêmicos, desenvolveu-se um índice de disclosure voluntário contendo um total de 38 itens, sendo 25 itens de natureza financeira, econômica e organizacional e 13 itens de natureza social e ambiental. O check list do índice desenvolvido foi aplicado sobre 1.406 documentos (notas explicativas e relatórios da administração, contendo 58,2 mil páginas), de uma amostra com 703 observações - ano, obtidas durante os anos de 2006 a 2013. Utilizando-se do teste de Wilcoxon, os resultados apontam incrementos estatisticamente significantes nos níveis de disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil, sendo mais significativos elementos de natureza econômica, financeira e organizacional do que os de natureza social e ambiental. Utilizando-se de modelos OLS robustos, aplicados sobre dados em painel desbalanceado, os resultados dos testes econométricos confirmaram parcialmente a hipótese de que o padrão IFRS contribuiu no desenvolvimento do disclosure voluntário das empresas com maior acompanhamento de analistas financeiros, porém, significativamente para as empresas que emitiram American Depositary Receipts (ADR) durante o período de convergência às normas internacionais de contabilidade. Os resultados são robustos e significativos quando controlados por variáveis representativas do tamanho (TAM), da rentabilidade (RENT), do endividamento (ALAV) e de auditoria de uma big four (AUDI) como determinantes do disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil.

Made available in DSpace on 2014-06-11T19:29:35Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-06-16Bitstream added on 2014-06-13T19:38:46Z : No. of bitstreams: 1 baldo_rcs_me_botfm.pdf: 1970103 bytes, checksum: f3033d2fb69deed3b32f3a2e06895320 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Este estudo diz respeito às identificações de acidentes de trabalhos atendidos pelo Serviço Integrado de Atendimento ao Trauma em Emergência de Londrina, PR. Seu objetivo geral foi descrever o perfil da população vítima desses acidentes de trabalho. Apoia-se em método quantitativo. Os dados foram coletados por meio de entrevistas telefônicas às vítimas ou familiares identificadas via relatórios dos hospitais de atendimento das referidas vítimas. Os dados foram analisados com apoio do programa Epi-Info 3.3. Foram realizadas 1312 entrevistas, sendo encontrados 465 (35,4%) casos considerados como acidentes de trabalho. O perfil da vítima de acidente de trabalho (AT) identificado na população atendida pelo SIATE em Londrina foi: jovem, de sexo masculino, sendo 21,9% do sexo feminino; predominantemente inserido no mercado formal de trabalho como empregado, embora 17,6% estejam no mercado informal e 14,4% atuem como autônomos. Dos 300 trabalhadores inseridos no mercado formal, 38,3% referem emissão de CAT, o que sugere subnotificação em 61,7% do total de acidentes de trabalho ocorridos na população vinculada ao seguro de acidente do trabalho. Nenhum dos acidentes de trabalho identificados neste estudo foi notificado ao SUS, ou seja, em registro no SINAN ou SIM. A maioria dos AT ocorreu no espaço da rua, sendo cerca de 65% dos casos acidentes de trajeto. As motocicletas estavam envolvidas em 81,1% dos casos relacionados a acidentes no trânsito. A maior parte desse grupo de acidentes também foi relacionada ao trajeto, evidenciando o uso de motos como meio de transporte e não ferramenta de trabalho. Das seis vítimas fatais, quatro estavam relacionadas ao trânsito e duas relacionadas a agressões por arma de fogo. Esses achados indicam que, antes de ter resolvido o problema da prevenção dos acidentes ocorridos no interior dos locais de trabalho, os envolvidos com a... / This study concerns identification of work accidents attended by the Integrated Emergency Trauma Care Center at Londrina, PR, Brazil. Its general objective was to describe the population profile of victims of these work accidents by a quantitative method. The data were collected by telephone interviews of victims or family members identified by hospital reports on victim care. The data were analyzed with the software Epi-Info 3.3. A total of 1312 interviews were conducted, of which 465 (35.4%) were found to be work accidents. The work accident (WA) victim profile identified in the population attended to by SIATE in Londrina was: young, male, with 21.9% being female; predominantly employed on the formal market, although 17.6% work at informal jobs and 14.4% are self-employed. Only 38.3% of the 300 cases from the formal market presented information indicating accident report (CAT) release, suggesting 61.7% underreporting of total work accidents that actually occurred in the population linked to work accident insurance. None of the work accidents identified in this study was reported to SUS, in other words, registered with SINAN (Injury Reporting Information System) or SIM (Mortality Information System). The majority of WA occurred in street space and comprised about 65% of commuting accidents. Motorcyclists were involved in 81.1% of commuting accident cases. There were more motorcycle accidents involving people who used them to go or return from work (motorcycle commuters from various professions) than with personsusing the motorcycles as work tools (moto-taxi drivers, couriers, etc.). Of six fatalities, four were related to commuting and two to firearm attacks. These findings indicate that before the problem of preventing workplace accidents has been resolved, those involved with Workers Health must undertake a new challenge: opening a new front in the struggle to prevent work accid ... (Complete abstract click electronic access below)

Resumo: Este estudo diz respeito às identificações de acidentes de trabalhos atendidos pelo Serviço Integrado de Atendimento ao Trauma em Emergência de Londrina, PR. Seu objetivo geral foi descrever o perfil da população vítima desses acidentes de trabalho. Apoia-se em método quantitativo. Os dados foram coletados por meio de entrevistas telefônicas às vítimas ou familiares identificadas via relatórios dos hospitais de atendimento das referidas vítimas. Os dados foram analisados com apoio do programa Epi-Info 3.3. Foram realizadas 1312 entrevistas, sendo encontrados 465 (35,4%) casos considerados como acidentes de trabalho. O perfil da vítima de acidente de trabalho (AT) identificado na população atendida pelo SIATE em Londrina foi: jovem, de sexo masculino, sendo 21,9% do sexo feminino; predominantemente inserido no mercado formal de trabalho como empregado, embora 17,6% estejam no mercado informal e 14,4% atuem como autônomos. Dos 300 trabalhadores inseridos no mercado formal, 38,3% referem emissão de CAT, o que sugere subnotificação em 61,7% do total de acidentes de trabalho ocorridos na população vinculada ao seguro de acidente do trabalho. Nenhum dos acidentes de trabalho identificados neste estudo foi notificado ao SUS, ou seja, em registro no SINAN ou SIM. A maioria dos AT ocorreu no espaço da rua, sendo cerca de 65% dos casos acidentes de trajeto. As motocicletas estavam envolvidas em 81,1% dos casos relacionados a acidentes no trânsito. A maior parte desse grupo de acidentes também foi relacionada ao trajeto, evidenciando o uso de motos como meio de transporte e não ferramenta de trabalho. Das seis vítimas fatais, quatro estavam relacionadas ao trânsito e duas relacionadas a agressões por arma de fogo. Esses achados indicam que, antes de ter resolvido o problema da prevenção dos acidentes ocorridos no interior dos locais de trabalho, os envolvidos com a ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This study concerns identification of work accidents attended by the Integrated Emergency Trauma Care Center at Londrina, PR, Brazil. Its general objective was to describe the population profile of victims of these work accidents by a quantitative method. The data were collected by telephone interviews of victims or family members identified by hospital reports on victim care. The data were analyzed with the software Epi-Info 3.3. A total of 1312 interviews were conducted, of which 465 (35.4%) were found to be work accidents. The work accident (WA) victim profile identified in the population attended to by SIATE in Londrina was: young, male, with 21.9% being female; predominantly employed on the formal market, although 17.6% work at informal jobs and 14.4% are self-employed. Only 38.3% of the 300 cases from the formal market presented information indicating accident report (CAT) release, suggesting 61.7% underreporting of total work accidents that actually occurred in the population linked to work accident insurance. None of the work accidents identified in this study was reported to SUS, in other words, registered with SINAN (Injury Reporting Information System) or SIM (Mortality Information System). The majority of WA occurred in street space and comprised about 65% of commuting accidents. Motorcyclists were involved in 81.1% of commuting accident cases. There were more motorcycle accidents involving people who used them to go or return from work (motorcycle commuters from various professions) than with personsusing the motorcycles as work tools (moto-taxi drivers, couriers, etc.). Of six fatalities, four were related to commuting and two to firearm attacks. These findings indicate that before the problem of preventing workplace accidents has been resolved, those involved with Workers Health must undertake a new challenge: opening a new front in the struggle to prevent work accid ... (Complete abstract click electronic access below) / Orientador: Ildeberto Muniz de Almeida / Coorientador: Elisabete de Fátima Polo de Almeida Nunes / Banca: Paulo Roberto Gutierrez / Banca: Carmen Maria Casquel Monti Juliani / Mestre

Thesis (MTech (Public Relations Management))--Cape Peninsula University of Technology, 2010 / Main objectives The purpose of this study is to investigate the dual perceptions of a selected group of public relations practitioners and journalists, who interact at Media24 (the print media business section of Naspers, a leading multinational media group) in CapeTown. These perceptions, by public relations practitioners and journalists, are of self and each other's professional objectives, skills and ability, function, and their relationships. The research aims to determine whether it is possible, through perception definition of each category from two points of view (perception of self and perception of other), to find sufficient common grounds first to understand and then to optimise the relationship between public relations practitioners and journalists. Research design and methodology An accidental quota, non-random sample of 15 (fifteen) journalists and 15 (fifteen) public relations practitioners was selected based on their interaction at Media24 in CapeTown. A single self administered questionnaire distributed to the combined sample group was used to gather data. The results obtained from the questionnaire were analysed in three parts; a) the combined group of journalists and public relations practitioners; b) public relations practitioners only and c) journalists only. Analysis, conclusions and recommendations included a comparison of the differences and similarities between the two groups. Keyfindings Keyfindings include: The majority of public relations practitioners interacting with Media24 on a corporate communication level do not belong to a professional body. The majority of public relations practitioners interacting with Media24 on a corporate communication level lacked clarity in defining their own professional objectives and functional role. The self-perception of the majority of public relations practitioners interacting with Media 24 on a corporate communication level was less positive than the perceptions of the journalists of public relations practitioners.

Abstract This dissertation provides a comprehensive picture of IFRS adoption from the perspective of preparers of accounting information in a continental European context. The dissertation examines the differences between IFRS and continental European accounting and analyses whether these differences influence and have implications for accounting and controlling practices and, if so, in what ways. The dissertation, therefore, presents case studies on accounting and controlling practices and develops theoretical explanations for these practices. This dissertation develops theoretical explanations of why and how business becomes involved in accounting (or accounting and business come closer to each other) and identifies different ways in which business becomes involved in accounting. Moreover, the dissertation provides insights into the implications of business involvements for accounting and control practices at three different levels, i.e. organisation, accounting function and individual accountants. In more general terms, this dissertation provides evidence of how financial accounting becomes more horizontal and has implications for both accounting and control practices. On the one hand, the dissertation examines management across two worlds, i.e. accounting and business, and focuses on the role of boundary objects used to mediate different worlds. On the other hand, the dissertation highlights learning at the boundaries and shows how boundary crossing was used as a strategy to fulfil the requirements of financial and corporate reporting. Finally, the dissertation argues that, rather than describing financial accounting and corporate reporting purely as a vertical process, we should pay attention to the lateral processing of information as required by the standards as well as the needs of management. / Tiivistelmä Tämä väitöskirja tarjoaa laajan kokonaiskuvan IFRS-standardiston käyttöönottoon tilinpäätösinformaation laatijan näkökulmasta. Tutkimus tarkastelee käyttöönottoa ja laatijan näkökulmaa erityisesti mannereurooppalaisessa kontekstissa. Tutkimus analysoi niin kutsutun mannereurooppalaisen normiston ja IFRS-standardiston välisiä eroja sekä näiden seuraamuksia laskenta- ja kontrollikäytäntöihin. Tutkimus tarjoaa tapaustutkimuksia laskenta- ja kontrollikäytännöistä sekä löytää ja kehittää teoreettisia selityksiä näille käytännöille. Tutkimus löytää teoreettisen selityksen sille, miksi ja miten liiketoiminta on läsnä raportoitavan informaation laatimisessa tai miksi liiketoiminnan johtaminen ja raportoitavan informaation laatiminen lähenevät toisiaan. Lisäksi tutkimus identifioi eri tapoja sille, miten liiketoiminta on läsnä informaation laatimisessa. Tutkimus tarjoaa tietoa liiketoiminnan läsnäolon seuraamuksista laskenta- ja kontrollikäytäntöihin kolmella eri tasolla: yrityksen, taloushallinnon funktion sekä taloushallinnon henkilöstön tasolla. Tämä väitöskirja osoittaa, miten tilinpäätösraportointi tulee IFRS-standardiston käyttöönoton myötä horisontaalisemmaksi ja miten tällä on seuraamuksia laskenta- ja kontrollikäytäntöihin. Tutkimus analysoi kahden maailman, ts. laskennan ja liiketoiminnan, välistä johtamista ja keskittyy rajaobjektien roolien tarkastelemiseen. Lisäksi tutkimus korostaa rajavyöhykkeellä tapahtuvaa oppimista ja osoittaa, kuinka rajanylitystä käytetään täyttämään sekä tilinpäätösraportoinnin että yhtiöiden sisäisten raportointien tarpeet. Tämä tutkimus osoittaa, että tilinpäätösraportoinnin ja yhtiötason raportoinnin horisontaalisiin piirteisiin tulisi kiinnittää huomiota sen sijaan, että ne kuvattaisiin puhtaasti vertikaalisina prosesseina. Tutkimus osoittaa, että sekä tilinpäätösstandardit että yhtiön johdon tarpeet vaativat raportoinnilta lateraalisia prosesseja.

Sammanfattning I och med ökat antal globala kriser och ökad intressentmedvetenhet kring företagens samhällspåverkan har hållbar utveckling blivit en central och viktig fråga både för företag och enskilda individer. Till följd av detta har företag ett ansvar att arbeta hållbart och ta miljö- och socialhänsyn, genom att hållbarhetsredovisa försöker företag tillgodose samhällets behov och erhålla legitimitet. Vad en väsentlig hållbarhetsfråga är kan variera från en bransch till en annan, att studera och förstå likheter och skillnader mellan företags val av väsentlighetsaspekter är en viktig fråga som tidigare forskning inte har undersökts i större utsträckning. Syftet med denna studie att öka förståelse för väsenlighetsaspekter som offentliggörs i företagens hållbarhetsredovisningar utifrån Global Reporting Initiatives (GRI) riktlinjer. Det regelverk som ligger till grund för studien är GRI:s (G4) riktlinjer tillsammans med teorier såsom intressentteorin och legitimitetsteorin, samt en beskrivning av olika koncept bland annat Corporate Social Responsibility (CSR), Tripple Bottom Line (TBL), hållbar utveckling och hållbarhetsredovisning. För uppnå studiens syfte har en kvalitativ innehållsanalys används som metod, där tolv företags hållbarhetsredovisningar från konfektion- och skogsbranschen har granskats. I studiens empiri presenteras företagens väsentlighetsanalys som redogör för hur företagen identifierar sina väsentlighetsaspekter, vidare beskrivs deras val av väsentlighetsaspekter utifrån miljö- och socialkategorin. I analysen framförs vilka likheter och skillnader som finns mellan företagens val av väsentlighetsaspekter utifrån branschtillhörighet. Studiens slutsats är att det finns både likheter och skillnader mellan konfektion- och skogsföretagens val av väsentlighetsaspekter. Betydelsefulla och återkommande aspekter hos både branscherna var bland annat utsläpp, avlopp och avfall och mångfald och jämställdhet. Vidare visar resultatet att aspekterna både ur miljö- och socialkategorin redovisas i större utsträckning av företagen inom skogsbranschen. En förklaring till detta kan vara att branscher som har större miljöpåverkan såsom skogsbranschen redovisar flera aspekter inom båda kategorierna. Slutligen visar studien att konfektionsbranschen offentliggör mer information om verksamhetens sociala påverkan, en förklaring till detta kan vara att konfektionsbranschen har större socialpåverkan i jämförelse till miljöpåverkan. / Abstract   Due to increased global crises and increased stakeholder awareness about business’ societal impacts sustainable development has become a central and important issue both for businesses and individuals. As a result of this companies have a responsibility to work sustainably, taking society and environment into consideration, through sustainability reporting companies try to satisfy the expectations of society and obtain legitimacy. The materiality of sustainability issues differ across one branch to another, to study and understand similarities and differences between companies’ selection of material aspects is an important question which previous research has not investigated to a greater extent. The purpose of this study is to increase understanding of the material aspects which is disclosed in companies’ sustainability reports based on Global Reporting Initiave’s (G4) guidelines. The guidelines used in this study is based on GRI’s (G4) framework, along with theories such as stakeholder and legitimacy theory and also a description of different concepts such as Corporate Social Responsibility (CSR), Tripple Bottom Line (TBL), sustainable development and sustainability reporting. In order to fulfill the purpose of the study, a qualitative content analysis has been used as a method for reviewing twelve companies' sustainability reports from the apparel and forestry sectors. The empirical section of the study presents the company's materiality analysis, which describes how companies identify their materiality aspects and also gives a further description of companies’ selection of material aspects from the environmental category and social category. The analysis identifies the similarities and differences between the companies' choice of material aspects based on sector affiliation. The study's conclusion is that there are both similarities and differences in the selection of material aspects between the companies in apparel and forestry sectors. Significant and recurring aspects for both sectors: emission, effluents and waste, diversity and equal opportunity. Furthermore, the result shows that the aspects from both the environmental and social categories are more widely reported by companies in the forestry sector. An explanation for this could be that sectors with greater environmental impact, such as the forestry sector report more aspects in both categories. Finally, the study shows that the apparel sector publishes more information about the social impact of the business. An explanation for this could be that the apparel sector has greater social impact in comparison to environmental impact.

The purpose of this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two processes. Many companies disclose environmental information in their financial report (FR) or in a stand-alone environmental (ER) or sustainability report (SR). However, the environmental information contained in these reports does not always satisfy the information needs of shareholders, analysts and investors. In most cases, it appears as if current ERs do not sufficiently reflect the business implications of environmental issues for companies, hence the lack of interest in such reports among investors and analysts. Although many analyses of ERs and FRs have been performed, there is a lack of evidence regarding the relationship between financial reporting and environmental reporting. In an attempt to address this gap in the literature, this study examined the current practice of relating environmental reporting to financial reporting of selected mining companies. The environmental components of sustainability reports (SRs) and the financial reports (FRs) of six of the largest South African mining companies were examined to assess the relationship between environmental and financial reporting. Forty-six environmental disclosure indicators relating to environmental information with business implications were identified from South African legislation, general accounting standards and best practice guidelines. The reports were examined using the indicators as benchmarks. The nature of disclosure for each indicator was recorded for each report. The level of linkage or integration regarding disclosures for the same indicator between the ER and its associated FR was assessed. Integration scores were determined for the main indicator categories, for individual indicators as well as for each company, based on seven potential levels of integration. The study concluded that, generally speaking, the current link between environmental reporting and financial reporting among the sample companies was very limited. The contribution of this study lies in the identification of a wide range of environmental disclosure indicators from a variety of sources, and the application thereof for assessing the relationship between environmental reporting and financial reporting. / Dissertation (MCom)--University of Pretoria, 2011. / Accounting / Unrestricted

This study examines the impact of the Securities and Exchange Commission’s (SEC) decision to accelerate the Form 20-F (20-F) filing deadline on the usefulness of 20-Fs. I find that only the large and medium firms experienced a significant increase in market reaction when they accelerated their 20-F filing deadlines to four months after the year-end, while no significant change in market reaction is detected for small firms. I also find that the market did not appear to have reacted to firms who voluntarily further shortened their 20-F reporting lag to less than four months after the year-end. Finally, I find that firms that comply with the SEC’s policy to shorten the 20-F filing deadlines are more likely to restate the financial statements, but the 20-F readability and the possibility of amending their 20-Fs do not seem to be different, compared to the matched non-acceleration firms. Taken together, this study provides consistent evidence suggesting that the “four-month” 20-F filing deadline is beneficial for larger firms while causing no burdens to small firms, and that the accelerated 20-F filing deadline may increase the timeliness of 20-Fs at the expense of the reporting quality.