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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
661

Organizational attachment of newspaper reporters how professional sentiments come into play /

Chou, Cathy Kai-i. January 2006 (has links)
Thesis (M.A.) University of Missouri-Columbia, 2006. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on August 22, 2007) Includes bibliographical references.
662

Die Bilanzierung von Webseiten im Anlagevermögen nach HGB und IFRS /

Doering, Ingo. January 2005 (has links)
Fachhochsch., Diplomarbeit, 2005--Aachen.
663

Die Sicherung von Wechselkursrisiken in der Rechnungslegung nach deutschem Handelsrecht und International Financial Reporting Standards (IFRS) ; Darstellung und Zweckmäßigkeitsanalyse /

Borchert, Marcus. January 2006 (has links)
Universiẗat, Diss., 2005--Bochum.
664

Rechtsgeschäfte zwischen Gesellschaften und ihren Gesellschaftern in der externen Rechnungslegung nach HGB und IFRS unter besonderer Berücksichtigung gesellschaftsrechtlicher Kapitalerhaltung /

Althoff, Frank. January 2009 (has links)
Zugl.: Dortmund, Universiẗat, Diss., 2009.
665

Entfernungsverpflichtungen in der kapitalmarktorientierten Rechnungslegung der IFRS

Wich, Stefan January 2008 (has links)
Zugl.: Frankfurt (Main), Univ., Diss., 2008
666

Albert Londres et le grand reportage : autopsie d'un mythe / The style and strategies of Albert Londres as an in-depth reporter

Desmoulin, Sophie 24 October 2014 (has links)
Si un véritable mythe auréole aujourd’hui le nom et la figure d’Albert Londres, la production journalistique du célèbre grand reporter des années vingt reste relativement méconnue. Loin de se limiter aux enquêtes sociales qui ont forgé sa réputation de redresseur de torts, elle se compose d’une riche correspondance de guerre, de nombreux articles politiques et de plusieurs reportages d’évasion. Outre cette hétérogénéité, l’œuvre d’Albert Londres, qui oscille notamment entre argumentation et information, entre héritage et modernité, révèle nombre de tensions et de contradictions que la légende qui l’entoure a contribué à estomper. Il convient donc de redécouvrir son œuvre, de jeter sur elle un regard nouveau, de l’autopsier au sens étymologique du terme, pour diagnostiquer les raisons de son succès et les causes de sa consécration. Particulièrement ancrés dans l’actualité de leur époque, conditionnés par la situation de communication et de publication dans laquelle ils s’inscrivent, les reportages de Londres méritent d’être envisagés dans leur contexte, comme des discours traversés par de multiples stratégies. Outrepassant largement les seules intentions du journaliste, ces stratégies parcourent le reportage à tous les niveaux, de la pratique de terrain au circuit de diffusion, de la relation au lecteur à la posture du reporter. À la lumière de l’histoire de la littérature et du journalisme, de l’analyse du discours et de la sociologie de la littérature, nous tenterons donc de caractériser la poétique – au sens élargi du terme – des reportages afin de mettre au jour l’ambivalence et l’efficacité du « style Albert Londres ». / Albert Londres has become a household name and a mythical figure, however the journalistic work of this famous great reporter of the 1920s still remains unknown. This corpus extends far beyond his social ‘reportages’ that built his fame as a righter of wrongs and consists of a rich war correspondence, numerous political articles and several escapist reportages. To add to its diversity, the work of Albert Londres is always on the fence between argumentation and information, tradition and modernity. His work therefore reveals various tensions and contradictions which have been overshadowed by his myth. As a consequence, it is worth rediscovering his work, adopting a new point of view and performing an ‘autopsy’, that is, etymologically, a critical examination, in order to diagnose the reasons of its success and the causes of its critical acclaim. Deeply rooted in their time and strongly dependent on the communicational and publication context in which they appeared, Londres’ reports deserve to be seen against this background, as discourses informed by multiple strategies. Surpassing the sole intentions of a journalist, these strategies inform the reportages in all their dimensions, from the field research to the network of circulation and from the relationship with the reader to the ‘posture’ of the reporter. By drawing on the historiography of literature, journalism, discourse analysis and sociology of literature, this dissertation aims therefore to define the poetics – in the broad sense of this term – of these reports, in order to reveal the ambivalence and the effectiveness of the “Albert Londres style”.
667

Sustainability practices and their effect on performance in the banking sector : a stakeholder approach

Moufty, Souad S. January 2017 (has links)
Sustainability has gained considerable interest from businesses, academics and in the press in the last two decades. However, the existing sustainability literature says little about what banks gain from moving towards sustainable development. Studies on the relationship between sustainability practices and performance in banks are extremely scarce and have produced inconclusive results. This thesis has two major purposes: to investigate the current sustainability practices in the banking sector and to examine the relationship between sustainability and performance in the banking sector. To achieve this, a sustainability model has been developed for the banking sector taking stakeholders’ effects into consideration. Content analysis was employed to collect the necessary data on stakeholder engagement, communication efforts to stakeholders, strategy and sustainability information. Performance data were obtained from the Bankscope database and 483 bank reports for EU & USA banks over the period 2006-2012 were examined. The data were first analysed using descriptive statistics. The main analysis involved bivariate tests and structural equation modelling path analysis. The results indicate that European banks pay more attention and communicate significantly more with different stakeholder groups than American banks. Banks responded to different degrees to stakeholder issues in their sustainability reports. Moreover, the results show that EU banks carry out more sustainability practices than USA banks. The results also show positive relationships between stakeholders’ salience and all aspects of sustainability; stakeholders’ communications and the environmental aspects of sustainability; size and all sustainability aspects except product sociology. The effect of stakeholder salience on sustainability is more significant in European banks pursuing a sustainability strategy while the effects of communications on sustainability are more significant in American banks with a non-sustainability strategy. Size affects sustainability more in banks with a non-sustainability strategy, but no differences were found for the effect of size on sustainability between the two regions. Furthermore, the results show that the environmental aspects of sustainability are not related to the banks’ performance, but a positive association with the social aspects of sustainability was found. This study is the first to develop a sustainability model for the banking sector. Hence, it makes significant contributions to the sustainability literature. It helps improve our understanding of the different dimensions of sustainability, how they are affected by different stakeholders and strategic orientations, and how they affect the performance of banks. The results of this study can help EU and USA banks to direct their efforts to areas that improve their engagement with stakeholders and their own performance.
668

Evaluation et valorisation de la communication environnementale et diffusion d’informations dans le document de référence : le cas des entreprises cotées du CAC 40, de 2007 à 2013 / Evaluation and valorization of environmental communication and disclosure in the registration documents : firms from the CAC 40 index from 2007 to 2013

Guinchard, Julia 20 November 2014 (has links)
En se focalisant sur 38 grands groupes cotés au CAC 40, de 2007 à 2013, la question de l’affichage environnemental et de sa valorisation sur le marché est envisagée dans une étude exploratoire selon les axes suivants : Le premier consiste à identifier l’existence d’un effet sur les cours de bourse d’une diffusion publique d’éléments afférant à la stratégie environnementale, en faisant appel aux études d’événements. La publication du document de référence a ainsi retenu toute l’attention. Puis, il apparaît essentiel de caractériser cette information : L’objectif n’est pas d’évaluer la qualité de la politique adoptée, mais d’étudier et évaluer les comportements en la matière, en mobilisant une analyse de contenu pour un total de 228 documents de référence. Une méthodologie de scoring a été adoptée, afin d’établir un indice de diffusion d’informations environnementales, sur la base d’un référentiel reconnu internationalement et pertinent, le Global Reporting Initiative (GRI). Enfin, une modélisation permet de tester la relation entre la réaction observée sur le marché financier et l’information environnementale. Sur la pratique de diffusion d’informations environnementales, les comportements des entreprises de l’échantillon se sont améliorés tant sur la nature des informations divulguées que sur les pratiques globales : Elles sont de plus en plus transparente sur la base des critères environnementaux définis par le GRI. A la publication du document de référence, des rentabilités anormales cumulées sont observées et significatives. Les résultats laissent apparaître que le pouvoir explicatif de la communication environnementale est au demeurant plus important que des variables financières, tel que la variation de l’effet de levier, bien qu’il soit affecté au cours du temps. / By focusing on 38 stock marketed companies from the CAC 40 from 2007 to 2013, to question on the link between environmental published information and market valorization is at stake. The response is organized trough 3 main objectives by performing an explorative analysis: First, one may identify an impact from the disclosure about environmental practices on the stock market thank to the event study methodology. Publication of the annual registration documents hold attention in order to appreciate public environmental communication: Thus, the issue is not to evaluate firms’ policies but to understand how do they behave concerning their communication, by performing a content analysis based on 228 registration documents. Then, one may use an innovative data sources through the Global reporting initiative (GRI) standardized items to explore and to score the published information concerning environmental practices, leading to build an disclosure index. Last, one may test the relationship between the disclosure practices and the impact of this disclosure on the stock market. Companies tend to be more and more transparent according to the GRI, as on the items itself than on their whole practices. When they circulate their registration documents, there are significant cumulated abnormal returns. As a result, one may observe that disclosure on environmental practices explains more the abnormal returns than financial datas, as the leverage variation, even if this effect tend to be less and less important with time.
669

Erros de medicação no ambiente hospitalar : uma abordagem através da bioética complexa

Dalmolin, Gabriella Rejane dos Santos January 2012 (has links)
Introdução: Erros envolvendo medicamentos ocorrem frequentemente em hospitais, possuem natureza multidisciplinar e podem ocorrer nas várias etapas da terapia medicamentosa. Objetivos: Avaliar a seriedade, o tipo e os medicamentos envolvidos nos erros de medicação notificados no Hospital de Clínicas de Porto Alegre. Verificar a qualidade do conteúdo das notificações obtidas pelos instrumentos de notificação disponíveis na Instituição. Classificar os erros através de árvore de decisão para atos inseguros, quando aplicável. Métodos: Foram analisadas notificações comunicadas por escrito em 2010-2011. A amostra foi composta por 165 notificações. Os erros identificados foram classificados de acordo com a seriedade, o tipo e a classe farmacológica. Foram analisadas 114 notificações, nas quais um erro de fato ocorreu, quanto à qualidade das informações contidas. A qualidade foi avaliada considerando-se os itens preconizados pela ANVISA. A árvore de decisão para atos inseguros foi utilizada para verificar fatores individuais ou sistêmicos nos erros notificados. Resultados: Apesar de um maior número de notificações comunicadas em 2011, comparativamente a 2010, não houve uma alteração significativa no perfil de seriedade destes eventos. Os erros ocorridos ao longo do processo geraram, em algumas situações, novos erros de medicação associados. O tipo de erro mais frequente foi o de prescrição (40%). Nas 114 notificações de erro foram citados 122 medicamentos. O conteúdo das notificações demonstrou que todos itens preconizados pela ANVISA estavam presentes, mas informados em frequências diferentes. A caracterização dos atos inseguros foi realizada com as 30 notificações comunicadas por ficha padronizada pela Instituição. Constatou-se que 19 ações se enquadram como possíveis violações por imprudência e 9 ações, como erros induzidos pelo sistema. Conclusão: A segurança dos pacientes depende do processo de comunicação, do registro adequado das informações e do monitoramento propriamente dito no uso dos medicamentos. / Background: Errors involving medications occur frequently in hospitals, they are multidisciplinary and can occur at many stages of drug therapy. Objectives: Assess the seriousness, the type and drugs involved in medication errors reported on Hospital de Clínicas de Porto Alegre. Checking the quality of the reports obtained by the notification tools available in the institution. Classifying errors by decision tree for unsafe acts, when applicable. Methods: The sample consisted of 165 notifications. The errors identified were classified according to the seriousness, type and pharmacological class. We analyzed 114 notifications, in which an error has occurred, as to the quality of information. The quality was evaluated considering the items recommended by ANVISA. The decision tree for unsafe acts was used to identify individual or systemic factors in the errors reported. Results: Although a greater number of notifications reported in 2011 compared to 2010, there was no significant change in the profile of seriousness of these events. The errors occurred during the process, have in some situations, new medication errors associated with it. The most common type of error is the prescription error (40%). In 114 reports, 122 medication errors were cited. The content of notifications showed that all items recommended by ANVISA were present, but reported at different frequencies. The characterization of unsafe acts were performed with 30 notifications from a standardized form by the institution. We verified that 19 actions were classified as potential violations recklessness and 9 actions, such as errors induced by the system. Conclusion: Patient safety depends on the communication process, the suitable recording of information and monitoring the appropiate use of medicines.
670

Indikátory reportingu podle GRI

Bartelová, Petra January 2009 (has links)
No description available.

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