491 |
Perceptions of Healthcare Workers Toward Influenza VaccinationAdedokun, Amos 01 January 2018 (has links)
Even though influenza vaccinations were provided free to all healthcare workers in the United States, healthcare workers were not 100% compliant. The non-compliance with influenza vaccinations may expose their patients, their families, and the public at large to a high-risk source of influenza infection. This study's research questions included how registered nurses perceived influenza and influenza vaccination; registered nurses' self-reported incidents with influenza vaccination; and factors that contributed to registered nurses' non-compliance with influenza vaccination. Guided by the theory of reasoned action and the theory of planned behavior, the purpose of this qualitative study was to determine the factors that contributed to the non-compliance of registered nurses with receiving the influenza vaccination. Twenty participants from a healthcare facility in Florida were interviewed using an interview guide. Audio data was transcribed to text data; text data was coded and thematically analyzed by using ATLAS.ti software. Results revealed that 70% of registered nurses were afraid of influenza vaccination, while 80% of them saw influenza vaccination as ineffective; 90% of them had bad experiences or have seen colleagues/friends who have had bad experiences after influenza vaccination. In addition, 40% of registered nurses claimed that they already had good immunity, while 20% of them declined influenza vaccination because of personal choices. Research findings from this study may be utilized to bring positive social change to society at large. The findings may be utilized to enhance existing strategies or policies or even help formulate new policies and strategies that would address the concerns of HCWs, especially registered nurses.
|
492 |
Is the level of sustainability reporting an indicator of future value of a company?Crowley, Michelle January 2016 (has links)
Thesis (M.Com. (Accountancy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accounting, 2016. / The mode of reporting performance by firms has shifted radically in recent years from a set of audited annual financial statements, to the inclusion of integrated and sustainability reports. This move has been particularly important for South African listed firms, which are required to prepare integrated reports (and therefore sustainability reports) due to the revision of the Johannesburg Stock Exchange (JSE) listing requirements. Although there are no specific accounting standards at present particularly for sustainability reports, certain reporting frameworks, such as the Global Reporting Initiative (GRI) guidelines, have influenced and become leaders in such reporting. The value relevance of the quality of sustainability reports is the focus of this study.
This research report tests whether report quality as measured by the GRI reporting categories is value relevant for JSE listed companies, whether better reporting companies achieve better long term performance over the period 2007 to 2015. Value relevance is measured using a 4 tiered portfolio construction technique, which uses the GRI reporting categories to define comparative investment portfolios.
The results indicate that GRI firms with the highest report qualities underperformed significantly when compared to the market, with the exception of the C report firms, which showed some level of outperformance in the later portfolio years. Interestingly, the portfolio of firms using frameworks other than the GRI outperformed all of the categories of GRI framework firms, as well as the market. The results for the GRI category firms therefore contradict some of the previous research on the value relevance of sustainability reporting which used different measurement proxies for quality, while the non GRI reporting firm results find similar conclusions. This research report therefore concludes that the GRI framework implementation is relatively low in a South African context, and that the GRI report categories do not provide a measure of report quality for the purpose of measuring value relevance, and
rather measure the breadth of reporting. This is partly due to the early stage of development of sustainability reporting within South Africa, as well as the lack of a mandatory assured reporting framework such as the GRI, resulting in many firms preferring not to use the globally favoured GRI framework. It appears that most firms are tailoring the various frameworks available to their needs rather than using a consistent framework, which results in reports not being based on the same framework, and therefore not being comparable, even on a high level indicator basis. This highlights the need for revisions to be introduced in the King IV report which will hopefully assist in formalising the leading sustainability framework, and therefore standardising sustainability reporting, together with providing a linkage to the Code for Responsible Investing in South Africa, which requires investors to integrate their investment decisions with sustainability considerations. / MT2017
|
493 |
Trends in integrated reporting: a state owned company analysisSurty, Mahmood Ismail January 2016 (has links)
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Masters of Commerce (Accountancy). / Accountability by state owned companies has been lacking in recent times. The
need for an oversight mechanism to improve governance and as such accountability
is required for state owned companies (IOD and PWC, 2011). Integrated reporting
has answered this call due to its ability to provide a holistic view of the factors that
create value for an entity in the short, medium and long-term. South African state
owned companies have realised the benefit integrated reporting can have on their
corporate governance and as such have adopted integrated reporting in terms of
King III and the IR Framework. The purpose of this study is to investigate the trends
in integrated reporting by state owned companies per The Public Finance
Management Act 1999 for the 2013, 2014 and 2015 financial periods. This report
examines the extent of disclosure made by state owned companies per the King III
and IR Framework recommendations and requirements in respect of integrated
reporting; by means of using a scorecard approach to identify the level of disclosure
made by each state owned company. The key findings of this study was that the
level of reporting disclosure by state owned companies increased following an
upward positive trend with the disclosures on average increasing from providing little
information on a poor to average basis in 2013 to providing some information at a
satisfactory level in 2015. It was found that there were no instances of noncompliance
with overall disclosure by any of the state owned companies analysed
over the three year period. Furthermore, not a single company provided disclosure
overall at an excellent level in any of the three years analysed. This finding suggests
that although improving, the level of integrated reporting disclosure by state owned
companies is still only satisfactory and as such there is a lot of room for improvement
over time. Areas that are in need of reform relate to governance, the governance of
information technology, the provision of information on the outlook of the entity and
information as to the basis upon which integrated reports are prepared. / MT2017
|
494 |
Anomaly Detection in Wait Reports and its Relation with Apache Cassandra StatisticsMadhu, Abheyraj Singh, Rapolu, Sreemayi January 2021 (has links)
Background: Apache Cassandra is a highly scalable distributed system that can handle large amounts of data through several nodes / virtual machines grouped together as Apache Cassandra clusters. When one such node in an Apache Cassandra cluster is down, there is a need for a tool or an approach that can identify this failed virtual machine by analyzing the data generated from each of the virtual machines in the cluster. Manual analysis of this data is tedious and can be quite strenuous. Objectives: The objective of the thesis is to identify, build and evaluate a solution that can detect and report the behaviour of the erroneous or failed virtual machine by analyzing the data generated by each virtual machine in an Apache Cassandra cluster. In the study, we analyzed two specific data sources from each virtual machine, i.e., the wait reports and Apache Cassandra statistics, and proposed a tool named AnoDect to realize this objective. The tool has been built using the input provided by the technical support team at Ericsson through interviews and was also evaluated by them to realize its reliability, usability and, usefulness in an industrial setting. Methods: A case study methodology has been piloted at Ericsson and semi-structured interviews have been conducted to identify the key features in the data along with the functionalities AnoDect needs to perform to assist the CIL team (technical support team at Ericsson) to rectify the erroneous virtual machine in the cluster. An experimental evaluation and a static user evaluation have been conducted, as a part of the case study evaluation, where the experimental evaluation is conducted to identify the best technique for AnoDect's anomaly detection in wait reports and the static evaluation has been conducted to evaluate AnoDect for its reliability and usability once it is deployed for use. Results: From the feedback provided by the CIL team through the questionnaire, it has been observed that the results provided by the tool are quite satisfactory, in terms of usability and reliability of the tool.
|
495 |
En undersökning av sambandet mellan upplysningskvalitet och aktieprisättning : En kvantitativ studie om effektiv prissättning av aktievärde / A study of the relationship between disclosure quality and stockmisvaluationKrusell, Axel, Wikman, Ludvig January 2022 (has links)
The annual report works as a source of information and basis for decision making for investors where disclosure quality varies between different companies. There is an inherent problem in a conflict of interest between the principal and agent where disclosure quality might suffer because of hidden negative information in ambiguous reasoning. Lower disclosure quality contributes to the annual report not pertaining a fair economic picture which leads to an information gap between companies and investors. The note section in the annual report is eminently important to be able to provide a correct economic analysis to the market. Through measurements of disclosure quality in the note section of the annual report with the help of Fogindex where readability is determined, this study explores the correlation between disclosure quality and misvaluation of the companies’ stocks. Additionally, the study examines if the correlation is strengthened splitting the companies into divisions based on competition of an industry. The result of the study indicates a negative correlation between disclosure quality and misvalution av company stocks. The study cannot indicate that the correlation is strengthened when competition is taken into consideration. The study has been written in Swedish. / Årsredovisningen fungerar som en informationskälla och beslutsunderlag för investerare där upplysningskvaliteten varierar mellan olika företag. Det råder ett inneboende problem i en intressekonflikt mellan principalen och agenten där upplysningskvaliteten kan bli lidande på grund av att negativ information döljs i tvetydiga resonemang. Lägre upplysningskvalitet bidrar till att årsredovisningen inte längre återger en rättvisande ekonomisk bild vilket leder till ett informationsgap mellan företag och investerare. Notavsnittet i årsredovisningen är synnerligen viktig för att kunna ge marknaden en korrekt ekonomisk analys. Genom att mäta upplysningskvalitet i notavsnittet i årsredovisningen med hjälp av Fogindex där läsvänligheten bestäms, utforskar den här studien sambandet mellan upplysningskvalitet och felvärdering av företagens aktier. Dessutom undersöks det om sambandet förstärks vid uppdelning av bolagen baserat på branschkonkurrens. Studiens resultat påvisar ett negativt samband mellan upplysningskvalitet och felvärdering av företagens aktier. Studien kan inte visa på att sambandet förstärks när hänsyn till konkurrens tas. Uppsatsen har skrivits på svenska.
|
496 |
What Lies Behind the Formation of Corporate Social Responsibility Activities in the Automotive Industry : A Study on the Disclosure Practices at Volvo CarsLaskar, Tasnim January 2020 (has links)
During the last few decades, the awareness of environmental and social responsibility has expanded within the society. This consciousness has resulted in an increase of requirements and demands set upon companies to conduct a business that is sustainable. The automotive industry is one of many sectors that has increased its commitment to corporate social responsibility (CSR). The purpose of this thesis is to explore how CSR activities have been formed within the automotive industry and who are affected by these activities. This is done through conducting a longitudinal case study on Volvo Cars, by using a qualitative content analysis on the company’s sustainability reports from 2015 to 2019. Three dimensions were examined using a modified framework of Carroll’s CSR pyramid: environmental, ethical and philanthropic responsibility. The findings resulted in eight different themes, which were analysed with the stakeholder theory and Porter’s value chain. This study concludes that Volvo Cars’ CSR activities have been integrated into their business strategies and that environmental responsibility is the most reported theme in their sustainability reports. Furthermore, this study shows that the stakeholder that is affected significantly by the performed CSR activities of Volvo Cars is the society.
|
497 |
Efficient Generation of Standard Customer Reports for Airbag Simulation ResultsJayanthi, Sagar 02 November 2023 (has links)
Passive safety systems like airbags have significantly improved road safety. These occupant safety systems help in reducing the severity of injuries, and save lives in the event of a road accident. The airbag systems must be configured correctly to minimize the impact of collision and protect the occupants. To configure the airbag, test crashes are performed and data is recorded. This data is simulated to find out appropriate parameters for the airbag deployment.
The airbag simulation results are stored into databases. Airbag application tools are used to handle the data stored in databases. The airbag simulation results must be extracted efficiently and required computations needs to be performed. This data is then stored to reports. RSDBnext is an airbag application tool, it stands for Result Database next generation. This tool is used for extraction of data from the database. The RSDBnext tool should be adapted to generate Standard Customer Reports. These reports are to be generated based on customer requirements.
The existing methodology to generate Standard Customer Reports used Excel macros, which took a lot of time to generate the reports. This method was complex and unstable. Hence, a new methodology was proposed without using macros. In the proposed method, an XML file and XSLT StyleSheet were used to generate the report in Excel using C# with Visual Studio. This approach reduces report generation time, and overcomes the drawbacks of the previous approach. From the results, this methodology to generate reports is faster, easier, and more reliable.
|
498 |
Primarily ThaiPhatthanodom, Fahmui 05 1900 (has links)
This thesis is a production report that describes the research process, pre-production and post-production stages of making a documentary about the Thai language school in the Thai temple in Dallas County. The film documents the teachers from Chulalongkorn University who volunteered to teach Thai-American students in the United States, and explores Thai-American students' attitudes toward the school and their heritage.
|
499 |
Kvalitet på hållbarhetsrapporter inom skogsbranschen : En kvalitativ innehållsanalys om kvaliteten i skogsbranschens hållbarhetsrapporter utifrån trovärdighet och relevansSlivo, Rebecka, Slivo, Isabell January 2023 (has links)
Bakgrund och problemformulering: Hållbarhetsrapporter blir allt viktigare för företag över hela världen till följd av samhällets fruktan och oro för miljöförstöringar, växthuseffekten, klimatförändringar och även mänskliga rättigheter där metoder rörande ett socialt ansvar uppmuntrats. Skogen framstår som viktig för hållbara material och produkter då den redogörs som väsentlig i klimatomställningen. Ett problem som har påvisats utifrån tidigare studier är kvaliteten på rapporterna. Kritik gentemot rapporterna har uppkommit där det föreligger en avsaknad av både trovärdighet och relevans. Syfte: Syftet med denna studie är att undersöka kvaliteten i hållbarhetsrapporter i form av trovärdighet och relevans och få en djupare kunskap om kvaliteten i företagens hållbarhetsarbete. Vidare jämförs förändringar i kvaliteten i de valda företagens hållbarhetsrapporter mellan åren 2017-2021. Forskningsfråga: Har kvaliteten i hållbarhetsrapporter utifrån trovärdighet och relevans inom skogsbranschen förändrats mellan åren 2017-2021? Metod: Denna studie är en komparativ och en longitudinell studie som bygger på en kvalitativ forskningsdesign med kvantitativa inslag i form av en innehållsanalys. För att undersöka kvaliteten i företagens hållbarhetsrapporter har ett kodningsschema med ett poängsystem tillämpats som baseras på trovärdighet och relevans. Analys och slutsats: Resultatet visar en ökning av kvaliteten i hållbarhetsrapporterna mellan åren 2017-2021, där både trovärdigheten och relevansen har ökat. Hållbarhetsrapporternas trovärdighet översteg relevansen i de undersökta rapporterna. / Background and problem formulation: Sustainability reports are becoming increasingly important for companies all over the world as a result of society's fear and concern about environmental degradation, the greenhouse effect, climate change and also human rights where social responsibility practices have been encouraged. The forest appears to be important for sustainable materials and products as it is described as essential in climate change. A problem that has been demonstrated based on previous studies is the quality of the reports. Criticism of the reports has arisen where there is a lack of both credibility and relevance. Purpose: The purpose of this study is to investigate the quality of sustainability reports in terms of credibility and relevance and to gain a deeper knowledge of the quality of the companies' sustainability work. Furthermore, changes in the quality of the selected companies' sustainability reports between the years 2017-2021 are compared. Research question: Has the quality of sustainability reports based on credibility and relevance in the forest industry changed between the years 2017-2021? Method: This study is a comparative and a longitudinal study based on a qualitative research design with quantitative elements in the form of a content analysis. To examine the quality of the companies' sustainability reports, a coding scheme with a scoring system based on credibility and relevance has been applied. Results and conclusion: The result shows an increase in the quality of the sustainability reports between the years 2017-2021, where both credibility and relevance have increased. The credibility of the sustainability reports exceeded the relevance of the investigated reports.
|
500 |
Hållbarhetsrapporter är bra men inte lätt att använda : En kvalitativ undersökning av hållbarhetsrapporter utifrån svenska privatinvesterare / “Sustainability reports are good but not easy to use.”Amin, Bazvand, Heydari, Alisina January 2023 (has links)
Problematisering: Studien har identifierat brist på forskning som redogör användbarheten av hållbarhetsrapporter för privatinvesterare i Sverige. Befintlig forskning har genomförts mest från företag och institutionella investerares perspektiv, därmed föreligger ett gap som behöver studeras. Syftet: Syftet med studien är att få en bättre förståelse av de incitament som leder till hållbara investeringar hos svenska privatinvesterare. Vidare ämnar sig studien att undersöka hur bedöms hållbarhetsrapporter och ESG-rating som informationskällor inför ett investeringsbeslut. Teoretisk referensram: Inledningsvis presenteras existerande forskning som redan genomförts inom detta område och sedan presenteras GRI:s sex principer. Därefter presenteras Planned Behavior-teori och Individens beslutsprocess- teori. Metod: En kvalitativ metod i form av semi-strukturerade intervjuer genomfördes med 9 privatinvesterare som har läst hållbarhetsrapporter tidigare och investerar hållbart idag. Respondenterna valdes ut genom forskarnas sociala medier och intervjuades antingen fysiskt eller på distans. Forskningsresultat: Resultatet visar att respondenterna får hållbarhetsinformation från olika källor beroende på deras attityd mot informationskällan som är baserad på tidigare erfarenheter,kunskapsnivå, preferens av tillgångsslag samt engagemangsnivå. Respondenterna väljer hållbara alternativ på grund av två faktorer; 1) god långsiktig avkastning och 2) starka värderingar. Hållbarhetsrapporter används av en tredjedel av respondenterna på grund av två faktorer; 1) krav på detaljerad information och 2) uppfattningen att hållbarhetsrapportering leder till ökat ansvarstagande hos företag. Respondenterna finner emellertid brister i rapporterna, i synnerhet i tydlighet och tillförlighet. Dessa brister kan delvis förklaras av respondenternas okunnighet samt företags försök att dölja underprestationer och betona positiva nyheter. Slutligen används ESG-ratings huvudsakligen för att respondenterna söker information som är lätt att få och lätt att förstå. Som det konstaterades i förhållande till hållbarhetsrapporter är tidigare erfarenheter även avgörande här till uppfattning av ESG-ratings. Respondenterna som använder sig av endast ESG-ratings har tidigare fått positiva upplevelser såsom social bekräftelse av sin omgivning vilket skapar då den positiva attityden mot ESG-ratings. Slutsatser: Både hållbarhetsrapporter och ESG-ratings har sina fördelar och nackdelar vilket påverkar användbarheten av det hos respondenterna. Det argumenteras att det i synnerhet är tidigare erfarenheter som skapar attityd och upprepade användning av informationskällor som underlag i investeringsbeslut för respektive respondent. / Problematization: The study has identified a lack of research that has studied the value of sustainability reports for private investors in Sweden. Existing research has mostly been conducted from the perspective of companies and institutional investors, hence there is a gap that needs to be studied. Purpose: The purpose of the study is to gain a better understanding of the incentives that lead to sustainable investments for Swedish private investors. Furthermore, the study aims to investigate how sustainability reports and ESG ratings are assessed as sources of information in an investment decision. Theoretical frame of reference: Firstly, it presents the research that has already been done in this area and then proceeds to present the GRI framework. Finally, Planned Behavior theory and Individual decision process theory are presented. Method: A qualitative method in the form of semi-structured interviews was conducted with 9 private investors who have read sustainability reports in the past and priorities sustainability in their investments. The respondents were selected through the researchers' social media and were interviewed either physically or remotely. Research: The result shows that the respondents receive sustainability information from different sources depending on their attitude towards the information source, which is based on previous experiences, level of knowledge, preference of asset type and level of commitment. Respondents choose sustainable options due to two factors: 1) good long-term returns and 2) strong values. Sustainability reports are used due to two factors: 1) demand for detailed information and 2) the perception that sustainability reporting leads to increased responsibility for companies. However, the respondents find shortcomings in the reports, especially in terms of clarity and reliability. These shortcomings can be partly explained by respondent’s lack of understanding of information as well as companies' attempts to hide underperformance and emphasize positive news. Finally, ESG ratings are mainly used because respondents seek information that is easy to obtain and easy to understand. As was established in relation to sustainability reports, past experiences are also decisive here in the perception of ESG ratings. The respondents who use only ESG ratings have previously had positive experiences such as social confirmation from their surroundings, which then creates the positive attitude towards ESG ratings. Conclusions: Both sustainability reports and ESG ratings have their advantages and disadvantages, which affects the usability of it among the respondents. The study argues that it is previous experiences that particularly create a specific attitude that give birth to repeated use of information sources as a basis for investment decisions for the respective respondent.
|
Page generated in 0.0495 seconds