This thesis investigates corporate social responsibility reporting in Mexico. It is built across three studies. First, we analysed the content and semantic properties of annual reports, sustainability reports and corporate websites of 73 Mexican and foreign companies operating in Mexico to describe the extent to which these companies disclose their corporate social responsibility. Second, with the data gathered in the first study, we built thirteen disclosure scores to explore whether corporate governance and corporate social responsibility reporting in annual reports can be seen as complementary mechanisms used by companies to enhance relations with stakeholders. Third, we conducted an in-depth case study of a Mexican company acquired by a multinational company; we analysed the sustainability reports and news items during the time prior to and after the purchase to investigate the changes in corporate social responsibility reporting as a result of the acquisition. Our study contributes to the scarce literature exploring corporate social responsibility reporting in Mexico and adds to the methodological research in the field by conducting a survey of corporate social responsibility reporting across industries and reporting media and by utilising a content analysis approach of considerable measurement detail. We provide empirical evidence to previous literature suggesting that foreign ownership may have a positive impact on themes of disclosure such as the environment, but have a negative impact on community. We also contribute to corporate social responsibility reporting research in the context of mergers and acquisitions, by providing empirical evidence which suggests that company responses in the form of corporate social responsibility disclosure to institutional pressures consider both stakeholders salience and business culture.

Ordet hållbarhetsredovisning härstammar från begreppet hållbar utveckling som per definition innebär att ”tillfredsställa dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov”. Idag upprättar flera företag så kallade hållbarhetsredovisningar där de tar ställning till sitt sociala, ekonomiska och miljömässiga ansvar. Den svenska staten beslutade den 29 november år 2007 att alla statligt ägda bolag från och med den 1 januari år 2008 ska upprätta hållbarhetsredovisningar som redovisas enligt Global Reporting Initiative’s (GRI) riktlinjer. GRI är en global förening som utvecklar riktlinjer för hållbarhetsredovisning av de tre nämnda aspekterna och de används av mer än 1000 företag över hela världen.Forskningsproblemet innehåller två frågeställningar vilka avser att besvara vilket förhållande som finns mellan statens lagreglering och praxis i Svevia AB och Sveaskog AB samt hur väl de har efterföljt GRI:s riktlinjer och principer och följderna. Syftet med uppsatsen är att ge läsaren en detaljerad insikt i hur de två statliga bolagen efterföljer GRI:s riktlinjer och därmed bidra med en förståelse för sambandet till lagregleringen.Forskningsmetodiken för denna uppsats har varit kvalitativ med syftet att komma nära studieobjektet och få en djup förståelse för problemet. För att tolka texter har ett hermeneutiskt synsätt använts. Innehållet i hållbarhetsredovisningarna har granskats för att avgöra om riktlinjerna efterlevs eller inte. Det empiriska materialet har sammanställts och använts som utgångspunkt för analysen.Undersökningen visar att det finns ett tydligt samband mellan lagregleringen och både Svevias och Sveaskogs hållbarhetsredovisningar. Båda företagen har levt upp till GRI:s riktlinjer enligt vald tillämpningsnivå. Svevias hållbarhetsredovisning innehåller dock några felaktigheter. Svevia har uppfyllt fem av nio redovisningsprinciper och Sveaskog, sju principer. Statens reglering har bland annat bidragit till att göra företagens hållbarhetsredovisningar trovärdiga.

The aim of this thesis is to examine the contributory factors in drug errors and their reporting so as to design an enhanced reporting scheme to improve the quality of reporting in an acute hospital trust. The related research questions are: 1. What are the contributory factors in drug errors? 2. How effective is the reporting of drug errors? 3. Can an enhanced reporting scheme, predicated on the analysis of local documentary and interview data, identify the contributory factors in drug errors and improve the quality of their reporting in an acute hospital trust? The study aim and research questions reflect a growing consensus, articulated by Boaden and Walshe (2006), that patient safety research should focus on understanding the causes of adverse events and developing interventions to improve safety. Although there are concerns about the value of incident reporting (Wald & Shojania 2003, Armitage & Chapman 2007), it would appear that error reporting systems remain a high priority in advancing patient safety (Kohn et al 2000, Department of Health 2000a, National Patient Safety Agency 2004, WHO & World Alliance for Patient Safety 2004), and consequently it is the area chosen for intervention in this study. Enhancement of the existing scheme is based on a greater understanding of drug errors, their causation, and their reporting.

Typescript, etc. / Digitized by Kansas Correctional Industries

The main theme of the thesis is standardization of BusinessObjects reporting in a corporation. This work is linked in with my bachelor work, which deals with the transformation of manual reporting from MS Excel to Business Intelligence platform in the form of interactive reports. Standardization of reporting and integration of Business Intelligence system in the infrastructure of the company represents further development in the evolution of the reporting in the organization. This work proposes a method for the implementation of BusinessObjects at the Operations department in the GE Money Bank. This work creates a draft of direction for the owner of BusinessObjects and a set of the most valuable experience I gained in this project. This work deals with the standardization of reporting, that should not be underestimated in any case, even though it happens many times. Multiple data sources often exist in huge organizations, data in production databases are not consistent and the company often uses several suppliers of Business Intelligence solutions. Non-standard reporting means risking in the form of inconsistent and chaotic data sets. This thesis can be used as a practical guide to avoid these mistakes and achieve more efficient and faster reporting. The conclusion of the thesis is that the standardization process of reporting is necessary logical step that organizations have to do if they want to set a unified form of reporting throughout the whole company and to increase consistency and clarity of data in reports.

Diploma thesis is focused on reporting process in the sale company BSH domácí spotřebiče s.r.o. In the beginning it explains differences between management, financial and tax accounting. There is the aim to emphasize the importance of management accounting in the broader sense, in the process of strategic, tactic and operative cost controlling. The source of information for cost accounting is controlling. Controller, in retrospect to content of diploma thesis, intermediate the results through reporting. Goal of my diploma thesis is to familiarize reader with reporting in leading international company to help him apprehend the idea of the work so he could use the skills in practice.

The topic of this diploma thesis is a Corporate Social Responsibility concept. The thesis is primarily focused on Corporate social responsibility reporting of companies located in the Czech Republic which is nowadays based on voluntary approach. The author compares CSR reports with GRI standards that currently represent respected framework for responsible reporting. The primary aim of GRI with assistance of G3 guidelines is to create unified, compact and transparent directions for GRI reporting. Given to individual reports, an overall assessment is created. Based on such assessment, author's own recommendation for transparent reporting of Corporate Social Responsibility follows.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Study of adverse events in an accredited secondary hospital of CearÃ: an approach to risk management. Author: Milena Pontes Portela Beserra. Supervisor: ProfÂ. Dr Marta Maria de FranÃa Fonteles. [Master degreeâs dissertation. Post Graduation in Pharmaceutical Science. Department of Pharmacy â Federal University of CearÃ]. BACKGROUND: Hospital Risk Management acts in the prevention, detection, control or eliminate risks that could cause harm to patients, in Brazil this concept was implemented in 2001 by the National Agency for Sanitary Surveillance (Anvisa), Ministry of Health with the project Sentinel Hospitals, and currently brings together nearly two hundred institutions. It consists basically of three pillars: pharmacovigilance, haemovigilance and technical surveillance. Indicators of results and adverse events are fundamental tools of quality by pointing out aspects of care that can be improved by making patient care without risks and failures, and therefore safer. In order to improve the quality of healthcare services in recent decades had the strength of the Hospital Accreditation Program consisting of external evaluation system that verifies the compliance of the structure and care processes with the adopted set of standards previously established. OBJECTIVES: To study adverse events suffered by hospitalized patients or that were related to drugs and related in a public secondary hospital accredited by National Accreditation Organization (ONA), in 2010, contextualizing the risk management approach in the hospital. METHODS: We conducted a retrospective documentary base at the Hospital General Dr. Waldemar Alcantara (HGWA) a survey of all reports of adverse drug reactions (ADRs), reactions to blood products and technical defects of materials, equipment and drugs, studying, and the risk management with a focus on pharmacovigilance, haemovigilance and technical surveillance, respectively. RESULTS AND DISCUSSION: There have been 271 events, with 166 (61.3%) RAM, 64 (23.6%) technical defects, 41 (15.1%) transfusion reactions. We found a higher number of RAM in patients with extreme age and use of antimicrobials, as well as previously reported. The main reported ADRs were dermatological and medical groups were more involved antimicrobials for systemic use. The main blood component was transfused red blood cells, is also a major cause of anemia, transfusion reactions and the main indication. The most transfusion reactions reported were fever (55.6%), dyspnea (8.9%) and urticaria (8.9%), these reactions were immediate in 92.7% of cases, they occurred in up to 24 hours after transfusion. Techniques have been reported 64 complaints of 40 different products, the main products cited were: saline 100 mL closed system (14.1%) and micropore tape (7.8%). Had the potential to cause direct harm to patients 81.3% the complaints and the nursing staff was the main notifier. CONCLUSION: The HGWA presents a program of effective risk management, maintaining and working on positive indicators for the safety of the patient. Even more important is to note that you can perform a quality service in terms of risk management, even when it comes to a public hospital in northeastern Brazil with financial constraints. / Estudo dos eventos adversos em um hospital secundÃrio acreditado do CearÃ: uma abordagem no gerenciamento de riscos. Autora: Milena Pontes Portela Beserra. Orientadora: ProfÂ. DrÂ. Marta Maria de FranÃa Fonteles. [DissertaÃÃo de Mestrado â PÃs-graduaÃÃo em CiÃncias FarmacÃuticasâ Departamento de FarmÃcia da Universidade Federal do CearÃ]. INTRODUÃÃO: O Gerenciamento de Riscos Hospitalares atua na prevenÃÃo, detecÃÃo, controle ou eliminaÃÃo de riscos capazes de causar danos aos pacientes. No Brasil este conceito foi implantado em 2001 pela AgÃncia Nacional de VigilÃncia SanitÃria (Anvisa), do MinistÃrio da SaÃde, com o projeto Hospitais Sentinela, e, atualmente, congrega quase duas centenas de instituiÃÃes. à constituÃdo basicamente por trÃs pilares: farmacovigilÃncia, hemovigilÃncia e tecnovigilÃncia. Indicadores de resultados como os eventos adversos sÃo ferramentas fundamentais da qualidade por apontarem aspectos do cuidado que podem ser melhorados tornando a assistÃncia aos pacientes livre de riscos e falhas e, portanto, mais segura. Com o objetivo de melhorar a qualidade assistencial dos serviÃos, nas Ãltimas dÃcadas, tiveram forÃa os Programas de AcreditaÃÃo Hospitalar que consistem em sistema de avaliaÃÃo externa que verifica a concordÃncia da estrutura e dos processos assistenciais adotados com o conjunto de padrÃes previamente estabelecidos. OBJETIVOS: Estudar eventos adversos que acometeram os pacientes internados ou que se relacionaram a medicamentos e correlatos, em um hospital pÃblico secundÃrio acreditado pela OrganizaÃÃo Nacional de AcreditaÃÃo (ONA), no ano de 2010, contextualizando a abordagem no gerenciamento de risco hospitalar. MÃTODOS: Foi realizado um estudo retrospectivo de base documental no Hospital Geral Dr Waldemar AlcÃntara (HGWA) com levantamento de todas as notificaÃÃes de reaÃÃes adversas a medicamentos (RAM), reaÃÃes aos hemocomponentes e queixas tÃcnicas de materiais, equipamentos e medicamentos, estudando, assim, o gerenciamento de riscos com foco na farmacovigilÃncia, hemovigilÃncia e tecnovigilÃncia, respectivamente. RESULTADOS E DISCUSSÃO: Foram notificados 271 eventos, sendo 166 (61,3%) RAM, 64 (23,6%) queixas tÃcnicas e 41 (15,1%) reaÃÃes transfusionais. Foi encontrado maior nÃmero de RAM nos pacientes pertencentes aos extremos etÃrios e em uso de antimicrobianos, conforme jà bem descrito na literatura. As principais RAM notificadas foram as dermatolÃgicas e o grupo medicamentoso mais envolvido foram os antimicrobianos de uso sistÃmico. O principal hemocomponente transfundido foi o concentrado de hemÃcias, sendo tambÃm o maior causador de reaÃÃes transfusionais e a anemia a principal indicaÃÃo. As reaÃÃes transfusionais mais notificadas foram: febre (55,6%), dispnÃia (8,9%) e urticÃria (8,9%), essas reaÃÃes foram imediatas em 92,7% dos casos, pois ocorreram em atà 24h apÃs a transfusÃo. Foram notificadas 64 queixas tÃcnicas de 40 produtos diferentes, os principais produtos citados foram: o soro fisiolÃgico 100mL sistema fechado (14,1%) e fita microporosa (7,8%). PossuÃam potencial para causar dano direto aos pacientes 81,3% das queixas e a equipe de enfermagem foi a principal notificadora. CONCLUSÃO: O HGWA apresenta um programa de gerenciamento de riscos eficiente, com manutenÃÃo de indicadores positivos e trabalhando em prol da seguranÃa do paciente. Ainda mais importante à ressaltar que à possÃvel realizar um serviÃo de qualidade, em termos de gerenciamento de riscos, mesmo quando se trata de um hospital pÃblico do nordeste brasileiro com limitaÃÃes financeiras.

The advent of the internet has provided a new possibility for companies to communicate with their stakeholders and this thesis uses a new institutional sociology perspective to investigate the adoption of Internet Financial Reporting (IFR) in Arab MENA countries (Middle East and North Africa) to: i) evaluate the extent of IFR; and ii) identify the factors that influence Arab MENA listed companies to voluntarily adopt IFR. The study examines the extent of IFR in Arab MENA countries in 2010 using a sample of 1,456 listed companies from the 16 Arab MENA countries that have a stock exchange. To determine the factors that affect listed companies to adopt IFR, 961 listed companies were investigated from ten Arab MENA countries from two regions. Seven factors are investigated; five of which (company size; profitability; leverage; type of auditor; and industrial sector) have been investigated in prior studies; the other two factors, country and region, are also investigated as the effect of a country has been investigated in very few studies; the regional factor has not been investigated at all in prior studies; and hence contributes to our knowledge. The main findings of this thesis indicate that IFR in Arab MENA countries is growing; but listed companies in Gulf Cooperation Council (GCC) countries have the most extensive practice of IFR; North African listed companies are next whereas listed companies located in the Middle East excluding GCC countries have a lower level of IFR than the other two groups. Moreover, the findings reveal that communities of practice have been formed by large profitable companies as well as those audited by the Big-4 audit firms. Further, financial sector companies and companies from the GCC region also appear to have similar practices with more extensive IFR than other listed companies. These communities of practice may be due to coercive, mimetic and normative isomorphism. From a mimetic pressure, arguably, listed companies imitate each other, as for instance, managers of large profitable companies, or financial companies may network and meet together and discuss issues relating to their businesses. Companies within the same country may also be exhibit homogeneous IFR practice for the same reason. Furthermore, companies from one region may be similar to each other because they have similar country characteristics such as political and economic factors. From a normative isomorphic perspective, the Big-4 audit firms may influence companies to adopt IFR across the globe. Further, banks in many countries have separate requirements bringing a coercive influence to bear on their practices.

M.Com., Facultyof Commerce, Law and Management, University of the Witwatersrand, 2011 / Following the release of the King III report on Corporate Governance for South Africa in March 2010, South African companies are expected to embrace the concept of integrated reporting in which they are required to report on their strategies, corporate governance, risk management processes, financial performance and sustainability. More importantly, companies need to show how these components of integrated reporting are linked to one another, so that stakeholders can make informed decisions about their current performance as well as their ability to create and sustain value in the future. The purpose of this report by is to determine whether the level of reporting by South African listed companies has improved subsequent to the release of the King III report. The findings of this study reveal improvements in this regard. However, there is still a need for further improvement in the level of reporting by South African listed companies in order to achieve the objective of integrated reporting.