Journal articles on the topic 'Non-Equity Stakeholders'
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1
Baporikar, Neeta. "Stakeholder Approach for Land Reform Programme to Enhance Access and Equity." International Journal of Political Activism and Engagement 8, no. 2 (April 2021): 40–63. http://dx.doi.org/10.4018/ijpae.2021040103.
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Globally, the land is a valuable resource. Many years of colonialism resulted in the majority of the population having no access to agricultural land especially in many African countries, and Namibia is no exception. Today, land access and equity are burning issues. Hence, adopting a qualitative research approach and data collection with a non-random purposive sample of 60 respondents' through questionnaires, interviews, and secondary data to investigate how the stakeholder approach can facilitate the effective implementation of the land reform program to enhance access and equity in Namibia. The paper examines challenges faced in implementing the land reform program, determine the level of stakeholder participation, and develop strategies based on the stakeholder approach for improved implementation of the land reform program. Findings reflect that stakeholders felt that the government is not consulting them enough and that is the reason why the land reform process has failed to enhance access and equity and is lacks the pace to the detriment of the landless majority.
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Hoover, Stephanie M., Shristi Tiwari, Jimin Kim, Melissa Green, Al Richmond, Mysha Wynn, Kyle Simone Nisbeth, Stuart Rennie, and Giselle Corbie-Smith. "Convergence Despite Divergence: Views of Academic and Community Stakeholders about the Ethics of Community-Engaged Research." Ethnicity & Disease 29, no. 2 (April 18, 2019): 309–16. http://dx.doi.org/10.18865/ed.29.2.309.
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Purpose: Stakeholder engagement and community-engaged research (CEnR) are recognized as approaches necessary to promote health equity. Few studies have examined variations in stakeholder perspectives on research ethics despite the potential for meaningful differences. Our study examines the association between stakeholders’ characteristics and their perception of the importance of 15 stakeholder-developed CEnR ethical statements.Design: Quantitative analysis of close-ended Delphi survey.Participants: We recruited a national, non-random, purposive sample of people who were eligible if they endorsed conducting CEnR in public health or biomedical fields. Participants were recruited from publicly available information, professional email distributions, and snowball sampling.Main Outcome Measures: We designed our close-ended Delphi survey from the results of 15 CEnR ethical statements, which were developed from a consensus development workshop with academic and community stakeholders.Results: 259 participants completed the Delphi survey. The results demonstrated that stakeholders’ characteristics (affiliation, ethnicity, number of CEnR relationships, and duration of CEnR partnerships) were not associated with their perception of the importance of 15 ethical statements.Conclusions: The strong agreement among stakeholders on these broad, aspirational ethical statements can help guide partnerships toward ethical decisions and actions. Continued research about variability among stakeholders’ ethics perspectives is needed to bolster the capacity of CEnR to contribute to health equity.Ethn Dis. 2019;29(2):309- 316. doi:10.18865/ed.29.2.309
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Cuervo, Luis Gabriel, Ciro Jaramillo, Daniel Cuervo, Eliana Martínez-Herrera, Janet Hatcher-Roberts, Luis Fernando Pinilla, María Olga Bula, et al. "Dynamic geographical accessibility assessments to improve health equity: protocol for a test case in Cali, Colombia." F1000Research 11 (November 28, 2022): 1394. http://dx.doi.org/10.12688/f1000research.127294.1.
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This protocol proposes an approach to assessing the place of residence as a spatial determinant of health in cities where traffic congestion might impact health services accessibility. The study provides dynamic travel times presenting data in ways that help shape decisions and spur action by diverse stakeholders and sectors. Equity assessments in geographical accessibility to health services typically rely on static metrics, such as distance or average travel times. This new approach uses dynamic spatial accessibility measures providing travel times from the place of residence to the health service with the shortest journey time. It will show the interplay between traffic congestion, accessibility, and health equity and should be used to inform urban and health services monitoring and planning. Available digitised data enable efficient and accurate accessibility measurements for urban areas using publicly available sources and provide disaggregated sociodemographic information and an equity perspective. Test cases are done for urgent and frequent care (i.e., repeated ambulatory care). Situational analyses will be done with cross-sectional urban assessments; estimated potential improvements will be made for one or two new services, and findings will inform recommendations and future studies. This study will use visualisations and descriptive statistics to allow non-specialized stakeholders to understand the effects of accessibility on populations and health equity. This includes “time-to-destination” metrics or the proportion of the people that can reach a service by car within a given travel time threshold from the place of residence. The study is part of the AMORE Collaborative Project, in which a diverse group of stakeholders seeks to address equity for accessibility to essential health services, including health service users and providers, authorities, and community members, including academia.
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Atrill, Peter, Mohammed Omran, and John Pointon. "Company mission statements and financial performance." Corporate Ownership and Control 2, no. 3 (2005): 28–35. http://dx.doi.org/10.22495/cocv2i3p3.
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Is there a value-relevance associated with the disclosure of a corporate mission? In this study the mission orientation of 143 UK listed companies are analysed according to their orientation towards shareholders, stakeholders, customers and markets. Performance is then analysed by means of multiple regressions, allowing for beta, gearing, size and tax, as control variables, and taking account of mission orientation by means of a dummy variable in separate regressions. As to the accounting return on equity, dummy variables were not significant in the service sector. In the non-service sector the shareholder-orientated dummy was relevant to the accounting return on equity over three years, but the overall model was not very significant. However, three-year stock returns in the service sector are strongly influenced by whether company mission is shareholder orientated or not. In the non-service sector, six-year stock returns, and also excess returns, are influenced by whether a company is stakeholder orientated or not. Mission, according to customer orientation, did not affect performance. The overall conclusion is that there may be some value-relevance attached to mission orientation, although in this sample it was invariant to customer-orientation.
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Santiago, Luis E., Jimena Forero-Montaña, Elvia J. Melendez-Ackerman, William A. Gould, and Jess K. Zimmerman. "Social Acceptability of a Sustainable Forestry Industry in Puerto Rico: Views of Private, Public, and Non-Profit Sectors." Forests 13, no. 4 (April 6, 2022): 576. http://dx.doi.org/10.3390/f13040576.
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Sustainable forestry is key to increase the adaptive capacity and resilience of regions exposed to extreme atmospheric events. Understanding social acceptability of forest management practices through a public dialogue that involves a diversity of stakeholders is important to define management policies and strategies. Here, we inquire about social acceptability of a sustainable forestry industry in Puerto Rico by convening a set of local experts from private, non-profit, and public sectors through focus group discussions. We presented three scenarios characterized by different elements of sustainability. Discussions included organizational and management considerations, potential products and markets, and the impact of extreme weather events. The results show that greater agreement was observed within groups than across groups. Most of the private sector participants valued mainly financial viability, while the public and the non-profit sectors gave more importance to social equity and environmental protection. This suggests that there is no single ideal model; thus, participation from all sectors in subsequent conversations would be worthwhile to seek a model that would work for most of the stakeholders. As a next step, we suggest expanding the stakeholder consultation effort to delineate a clear road map that can inform sustainable forestry planning at the local level.
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Khabsa, Joanne, Saurabh Jain, Amena El-Harakeh, Cynthia Rizkallah, Dhruv K. Pandey, Nigus Manaye, Gladys Honein-AbouHaidar, Christine Halleux, Daniel Argaw Dagne, and Elie A. Akl. "Stakeholders’ views and perspectives on treatments of visceral leishmaniasis and their outcomes in HIV-coinfected patients in East Africa and South-East Asia: A mixed methods study." PLOS Neglected Tropical Diseases 16, no. 8 (August 15, 2022): e0010624. http://dx.doi.org/10.1371/journal.pntd.0010624.
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Background In visceral leishmaniasis (VL) patients coinfected with human immunodeficiency virus (HIV), combination therapy (liposomal amphotericin B infusion and oral miltefosine) is being considered as an alternative to liposomal amphotericin B monotherapy. We aimed to assess the views of stakeholders in relation to these treatment options. Methodology In a mixed methods study, we surveyed and interviewed patients, government functionaries, programme managers, health service providers, nongovernmental organizations, researchers, and World Health Organization (WHO) personnel. We used the Evidence to Decision (EtD) framework for data collection planning and analysis. Constructs of interest included valuation of outcomes, impact on equity, feasibility and acceptability of the treatment options, implementation considerations, monitoring and evaluation, and research priorities. Principal findings/Conclusion Mortality and non-serious adverse events were rated as “critical” by respectively the highest (61%) and lowest percentages (47%) of survey participants. Participants viewed clinical cure as essential for patients to regain productivity. Non-patient stakeholders emphasized the importance of “sustained” clinical cure. For most survey participants, combination therapy, compared with monotherapy, would increase health equity (40%), and be more acceptable (79%) and feasible (57%). Interviews revealed that combination therapy was more feasible and acceptable than monotherapy when associated with a shorter duration of hospitalization. The findings of the interviews provided insight into those of the survey. When choosing between alternative options, providers should consider the outcomes that matter to patients as well as the impact on equity, feasibility, and acceptability of the options.
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Millson, R., and M. Ward. "Corporate governance criteria as applied in private equity investments." South African Journal of Business Management 36, no. 1 (March 30, 2005): 73–85. http://dx.doi.org/10.4102/sajbm.v36i1.622.
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Ineffective governance has often formed a backdrop to corporate failure with the resultant negative impact on stakeholders. In the field of private equity, investors have consistently received financial returns that outperform those of listed equities. This research investigates the relationship that private equity principals seek with their agents.The “agent-principal” relationship in private equity investments was investigated through a literature review and a survey of experienced private equity practitioners identified the key characteristics associated with this relationship. A conjoint analytical technique was used to measure the relative importance of the various attributes and the degree of preference or utility value for these attributes amongst a sample of 27 experts.The field research established that private equity investments are characterised by, inter alia, proactive agent-principal relationships; a relatively high level of shareholder activism; insistence on transparency; non-executive influence; and active performance management. While the implementation of these lessons may be a subject for future research, the current research has identified and prioritised corporate governance mechanisms that may be more generally applied.
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D’Angelo, Thomas, Marco Lam, Samir El-Gazzar, and Rudolph Jacob. "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates." FINANCIAL REPORTING, no. 1 (April 2022): 5–40. http://dx.doi.org/10.3280/fr2022-001001.
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Purpose - This paper investigates the impact of generally accepted accounting principles (GAAP) and non-GAAP voluntary disclosures on equity returns for im-portant financial reporting dates. Design/methodology - Using hand-coded archival data, we developed 2,329 matched pairs consisting of non-GAAP (control) and GAAP (treatment) quarterly observations and compared the equity returns for each group around the earnings release and SEC filing dates. Findings - Our findings suggest that the valuation relevance of GAAP disclos-ing firms significantly exceeds that of non-GAAP firms in the case of earnings and cash flow surprises. These results support the notion that investors perceive GAAP-compliant disclosures as necessary, complementary information about a firm's performance and equity value. We also reveal that the market revaluation of equi-ty on the earnings release date significantly exceeded that on the SEC filing date. This finding confirms that the more comprehensive disclosure provided by GAAP firms on the earlier date preempted at least some of the information subsequently disclosed on the SEC filing date. Value - Extends the voluntary disclosure literature, in particular the valuation relevance of GAAP versus non-GAAP disclosures. The findings discussed in this paper are of special interest to policymakers and regulators, financial analysts, corporate managers, firm stakeholders, and academics interested in financial re-porting as they continue to study voluntary disclosure rules and practices.
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Lestari, Sri, Bondan Winarno, and Bambang T. Premono. "Incrasing stakeholder engagement for sustainable natural resource management in Southern Sumatra, Indonesia." E3S Web of Conferences 153 (2020): 03010. http://dx.doi.org/10.1051/e3sconf/202015303010.
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Degradation of natural resources in various areas of Indonesia requires serious attention and action to prevent further damage. This research was descriptive qualitative research, presented data and evidences from two research projects which engage stakeholders to participate in natural resources management in Southern Sumatra. Our finding proved that providing clear information to the stakeholders about the goals to be achieved in natural resource management activities is the most important thing. Furthermore, a detailed description of what stakeholders could do to participate, convincing the stakeholders that they can participate easily and their role is very important in managing this natural resource were also crucial. Other significant aspects were updating information about what has been done, how the results are, also what things are still needed to do in order to reach the goal. Stakeholders will actively participate in natural resource management activities if they know clearly the objectives to be achieved. One of these objectives must be directly or indirectly related to the interests of these stakeholders and provide benefits both tangible and or non-tangible to them. Equity, trust, and learning were needed throughout the process of achieving goals.
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Turker, Duygu, and Gokce Ozdemir. "Modeling social sustainability: analysis of hospitality e-distributors." Sustainability Accounting, Management and Policy Journal 11, no. 4 (October 16, 2019): 799–824. http://dx.doi.org/10.1108/sampj-02-2019-0035.
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Purpose The purpose of this study is to propose a definition and model of social sustainability within the ambit of systems theory and to test it on hospitality e-distributors. The study suggests that social sustainability arises through the congruence among the interrelated components of social innovation, societal demand and social stakeholders in a transformation model and it can be assessed to whether and how this congruence addresses to the equity principles. Design/methodology/approach The study provides a case analysis on two selected hospitality e-distributors – Booking.com and Airbnb. The data obtained from a video-based content on managerial interviews were triangulated with the data of corporate disclosures and expert views derived from a focus group study. Findings The study reveals that both companies affect the intra-generational, procedural and geographical equity principles across physical and virtual communities so long as they take the advantage of their strategic positions. While Booking.com transforms its own industry, Airbnb disrupts the entire system by blurring the boundaries between market and non-market as well as touristic and non-touristic areas. Practical implications The study contributes to the practitioners by showing how to configure and assess the social sustainability of their organizations at the different contexts. Social implications The study provides a holistic perspective on social sustainability by linking the concept with social innovation, societal demand and social stakeholders and highlighting its contribution to equity principles. Originality/value Despite the proliferation of studies, the authors have very little understanding on the social pillar of sustainability. The current study fills the gap by addressing these conceptualization and measurement challenges in the literature.
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Thapa, Janak Kumar, Doris Stöckl, Raj Kumar Sangroula, Asha Pun, Meena Thapa, Mahesh Kumar Maskey, and Maria Delius. "Investment case approach for equitable access to maternal neonatal and child health services: Stakeholders’ perspective in Nepal." PLOS ONE 16, no. 10 (October 5, 2021): e0255231. http://dx.doi.org/10.1371/journal.pone.0255231.
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Background Investment Case is a participatory approach that has been used over the years for better strategic actions and planning in the health sector. Based on this approach, a District Investment Case (DIC) program was launched to improve maternal, neonatal and child health services in partnership with government, non-government sectors and UNICEF Nepal. In the meantime, this study aimed to explore perceptions and experiences of local stakeholders regarding health planning and budgeting and explore the role of the DIC program in ensuring equity in access to maternal and child health services. Methods This study adopted an exploratory phenomenography design with a purposive sampling technique for data collection. Three DIC implemented districts and three comparison districts were selected and total 30 key informant interviews with district level stakeholders and six focus groups with community stakeholders were carried out. A deductive approach was used to explore the perception of local stakeholders of health planning and budgeting of the health care expenses on the local level. Results Investment Case approach helped stakeholders in planning systematically based on evidence through collaborative and participatory approach while in comparison areas previous year plan was mainly primarily considered as reference. Resource constraints and geographical difficulty were key barriers in executing the desired plan in both intervention and comparison districts. Positive changes were observed in coverage of maternal and child health services in both groups. A few participants reported no difference due to the DIC program. The participants specified the improvement in access to information, access and utilization of health services by women. This has influenced the positive health care seeking behavior. Conclusions The decentralized planning and management approach at the district level helps to ensure equity in access to maternal, newborn and child health care. However, quality evidence, inclusiveness, functional feedback and support system and local resource utilization should be the key consideration.
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Thapa, Janak Kumar, Doris Stöckl, Raj Kumar Sangroula, Asha Pun, Meena Thapa, Mahesh Kumar Maskey, and Maria Delius. "Investment case approach for equitable access to maternal neonatal and child health services: Stakeholders’ perspective in Nepal." PLOS ONE 16, no. 10 (October 5, 2021): e0255231. http://dx.doi.org/10.1371/journal.pone.0255231.
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Background Investment Case is a participatory approach that has been used over the years for better strategic actions and planning in the health sector. Based on this approach, a District Investment Case (DIC) program was launched to improve maternal, neonatal and child health services in partnership with government, non-government sectors and UNICEF Nepal. In the meantime, this study aimed to explore perceptions and experiences of local stakeholders regarding health planning and budgeting and explore the role of the DIC program in ensuring equity in access to maternal and child health services. Methods This study adopted an exploratory phenomenography design with a purposive sampling technique for data collection. Three DIC implemented districts and three comparison districts were selected and total 30 key informant interviews with district level stakeholders and six focus groups with community stakeholders were carried out. A deductive approach was used to explore the perception of local stakeholders of health planning and budgeting of the health care expenses on the local level. Results Investment Case approach helped stakeholders in planning systematically based on evidence through collaborative and participatory approach while in comparison areas previous year plan was mainly primarily considered as reference. Resource constraints and geographical difficulty were key barriers in executing the desired plan in both intervention and comparison districts. Positive changes were observed in coverage of maternal and child health services in both groups. A few participants reported no difference due to the DIC program. The participants specified the improvement in access to information, access and utilization of health services by women. This has influenced the positive health care seeking behavior. Conclusions The decentralized planning and management approach at the district level helps to ensure equity in access to maternal, newborn and child health care. However, quality evidence, inclusiveness, functional feedback and support system and local resource utilization should be the key consideration.
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Huang, Rongbing, Jay R. Ritter, and Donghang Zhang. "Private Equity Firms’ Reputational Concerns and the Costs of Debt Financing." Journal of Financial and Quantitative Analysis 51, no. 1 (February 2016): 29–54. http://dx.doi.org/10.1017/s0022109016000053.
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AbstractA popular view is that private equity (PE) firms tend to expropriate other stakeholders of their portfolio companies. Bonds offered during 1992–2011 by companies after their initial public offerings (IPOs) do not reflect this view. We find that yield spreads on bonds offered by PE-backed companies are, on average, 70 basis points lower, holding other things constant. We also find that PE-backed companies have more conservative investment and dividend policies after bond offerings compared with non-PE-backed companies. These results suggest that PE firms’ reputational concerns dominate their wealth expropriation incentives and help their portfolio companies reduce the costs of debt.
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Donner, Mechthild, and Fatiha Fort. "Stakeholder value-based place brand building." Journal of Product & Brand Management 27, no. 7 (November 19, 2018): 807–18. http://dx.doi.org/10.1108/jpbm-10-2017-1652.
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Purpose The purpose of this study is to investigate the place brand building process based on multi-stakeholder perceived value. It contributes to an understanding of how place brands are developed, providing diverse benefits, and proposes a conceptual framework for place brand building and value measurement scales. Design/methodology/approach The study is based on the place brand Sud de France. Qualitative data from stakeholder interviews is used to investigate the main place brand value dimensions. A survey of consumers from the Languedoc-Roussillon region is conducted to measure consumer place brand values. Quantitative data is analyzed using structural equation modelling. Findings Results indicate that place brand value is a multiple-perspective and multidimensional construct that includes new measurement scales related to dimensions such as quality of life, a common local identity and local development. Brand identity is not only constructed on place identity, but should also incorporate stakeholder values and provide value to consumers. Practical implications For place brand managers, this study provides a methodology that helps identify the main place image and stakeholders values to be integrated into place brand identity construction. The place brand value measurement scales can be used to ensure a permanent match between brand identity and consumption trends. Originality/value Literature dealing with place equity has focused mostly on country-of-origin or destination image effects from a non-local consumer or tourist perspective. The originality of this study lies in analyzing the perceived benefits of a regional brand by its local stakeholders, leading to a new brand building framework and value measurement scales.
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Bhutto, Sarfaraz Ahmed, Ikhtiar Ali Ghumro, Zulfiqar Ali Rajper, and Saifullah Shaikh. "conceptual review of capital structure under risk-based capital regime, risk profile of insurer’s and performance." Sukkur IBA Journal of Management and Business 8, no. 1 (April 8, 2021): 15–27. http://dx.doi.org/10.30537/sijmb.v8i1.462.
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This paper evaluates capital structure under risk-based capital regime from the perspective of insurance firms and its performance. It also evaluates the moderating effect of insurer’s risk profile on capital-performance relationship. The authors aim to reveal ambiguities, gaps and omissions in the literature and to sketch avenues for future research. A conceptual framework for capital structure under risk-based capital era and its application is suggested focusing on equity, technical provision and required risk propensity for maximizing profit and wealth for all stakeholders. The research reviews that capital structure of insurers differs from non-insurance firms as such risk-based capital regulation must not only focus on the various types of risk but also recognized these differences. It is shown that insurers’ capital structure contains equity and technical provisions which comprises accruals and creditors, payable claims and insurance funds as an alternative of equity and financial debt as it is with conventional non insurance firms. This study thus stressed that for capital structure to best explain performance of insurers, it must be measured by equity ratio and technical provision ratio in place of debt ratio and corporate risk profile (quantitative and qualitative) must enter its sequence of performance relational analysis and effectiveness equations. We stressed further that only with the proposed conceptual framework would a holistic understanding of insurer’s capital structure be achieved while the observed contradictory and inconclusive empirical findings on capital structure and firm performance could be resolved.
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Miranda, Daniela E., Manuel Garcia-Ramirez, Fabricio E. Balcazar, and Yolanda Suarez-Balcazar. "A Community-Based Participatory Action Research for Roma Health Justice in a Deprived District in Spain." International Journal of Environmental Research and Public Health 16, no. 19 (October 2, 2019): 3722. http://dx.doi.org/10.3390/ijerph16193722.
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Addressing health disparities and promoting health equity for Roma has been a challenge. The Roma are the largest disadvantaged ethnic minority population in Europe and have been the victims of deep social and economic injustices, institutional discrimination, and structural antigypsyism over many centuries. This has resulted in a much worse health status than their non-Roma counterparts. Current strategies based on ameliorative and top-down approaches to service delivery have resulted in paradoxical effects that solidify health disparities, since they do not effectively address the problems of vulnerable Roma groups. Following a health justice approach, we present a community-based participatory action research case study generated by a community and university partnership intended to address power imbalances and build collaboration among local stakeholders. This case study involved a group of health providers, Roma residents, researchers, Roma community organizations, and other stakeholders in the Poligono Sur, a neighborhood of Seville, Spain. The case study comprises four phases: (1) identifying Roma health assets, (2) empowering Roma community through sociopolitical awareness, (3) promoting alliances between Roma and community resources/institutions, and (4) building a common agenda for promoting Roma health justice. We highlighted best practices for developing processes to influence Roma health equity in local health policy agendas.
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Chien, P. Monica, Sarah J. Kelly, and Chelsea Gill. "Identifying objectives for mega-event leveraging: a non-host city case." Marketing Intelligence & Planning 36, no. 2 (April 3, 2018): 168–84. http://dx.doi.org/10.1108/mip-05-2017-0085.
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Purpose The purpose of this paper is to identify strategic objectives that can be utilized by non-host communities to leverage the opportunities provided by mega sport events. The unique context and timing of this study facilitates discussion surrounding a particular non-host community and how it can plan relevant objectives to best identify appropriate leveraging mechanisms. Design/methodology/approach The study adopted a qualitative approach, drawing upon a case study of Kobe City, Japan, a non-host city of the Tokyo 2020 Olympic Games. Data were collected using diverse sources such as site visits, field notes, newspaper articles, destination marketing materials, archival data from sport and tourism facilities, and workshop with key stakeholders. Findings The within-case analysis identified four key objectives a non-host city could utilize to leverage mega sport events, namely, enhancing destination brand equity, integrating leveraging strategies with the existing event portfolio, fostering social capital, and strengthening corporate networks. Originality/value Research on event leveraging has typically focused on host cities, while there has been limited research attention on non-host cities. This paper highlights the importance of formulating shared objectives so as to provide a strong focus for relevant stakeholders, guide the deployment of resources, and create effective leveraging strategies. Few studies have focused on the planning of leveraging initiatives.
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Mariutti, Fabiana Gondim, and Janaina de Moura Engracia Giraldi. "Branding cities, regions and countries: the roadmap of place brand equity." RAUSP Management Journal 56, no. 2 (May 10, 2021): 202–16. http://dx.doi.org/10.1108/rausp-06-2020-0131.
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Purpose The purpose of this paper is two-fold: to expand the understanding of brand equity for places (e.g. countries, regions or cities) and propose two frameworks to increase its value. Design/methodology/approach By interviewing international participants, this study was exploratory and interpretative; thematic analysis was performed for a broader understanding about place brand equity. Findings The Roadmap of Brand Equity is provided by proposing three “pathways” founded on core value drivers as “road signs” (potential influences or main variables of the value of a place brand), which are required to be strategically monitored and aligned to place branding activities to enhance the value of a city, region or country. Value drivers of place brand equity and the roadmap of place brand equity are proposed through the figures. Research limitations/implications A natural progression of this study is the investigation of place brand equity by applying statistical procedures for measuring places. Due to specific locations’ (often) unfavorable and threatening reputations worldwide, the key value-drivers (government initiatives, stakeholders' perceptions, residents’ engagement, news media, social media and real data indexes) are noted as influential partakers – either separated or combined – when analyzing their brand equity. Practical implications Both proposed archetypes suggest applications for several co-creators involved in public or private places, which can be beneficial for both emerging and non-emerging countries, regions or cities. Furthermore, both may be applied to the analysis of other places (e.g. universities, schools, museums, public squares, airports, hospitals, etc.). Social implications This study may inspire planning and actions for public policies, including private partnerships, government initiatives and practical endeavors. Originality/value This is one of the first studies to perform an analysis of brand equity of places under a qualitative approach and to propose strategical frameworks for both research and practice.
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Matonti, Gaetano, Jon Tucker, and Aurelio Tommasetti. "Auditor choice in Italian non-listed firms." Managerial Auditing Journal 31, no. 4/5 (April 4, 2016): 458–91. http://dx.doi.org/10.1108/maj-07-2015-1215.
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Purpose This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding €120,000. Design/methodology/approach The paper estimates a logistic regression model of firm auditor choice between an external auditor and the BSA, which incorporates variables proxying for both agency conflict and organizational complexity effects. Findings The results show that of the potential agency factors, only board independence drives auditor choice, whereas organizational complexity and risk factors including firm size, investment in inventories, subsidiary status and complexity drive auditor choice. These results may be explained in the administrative audit role of the BSA, which monitors both day-by-day firm operations and the financial statements preparation “project”. Stakeholders as a result are reassured that, in general, their interests are protected. Finally, it was found that legal form and voluntary International Financial Reporting Standards compliance exert an impact on auditor choice. Originality/value The paper provides support for an internal yet independent auditing body such as the Italian BSA as a wider model for corporate governance in European non-listed firms (OECD, 2004 and 2015). The BSA as an administrative and financial auditing body made up solely of independent highly qualified professionals can work within the firm on an operational basis, and in so doing can increase stakeholder protection.
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Pokharel, Krishna Prasad, Madhav Regmi, Allen M. Featherstone, and David W. Archer. "Examining the financial performance of agricultural cooperatives in the USA." Agricultural Finance Review 79, no. 2 (April 1, 2019): 271–82. http://dx.doi.org/10.1108/afr-11-2017-0103.
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Purpose The purpose of this paper is to identify financial stress and the causes of financial stress for agricultural cooperatives and provide management recommendations to stakeholders including cooperatives’ managers, boards of directors and lenders. Design/methodology/approach This research used the geometric mean of the real rate of return on equity to identify financially stressed agricultural cooperatives. The real rate of return on equity allows the allocation of total financial stress among the return on assets, leverage and interest rate issues. Findings This study found that financially non-stressed agricultural cooperatives had a higher rate of return on equity and rate of return on assets, but lower leverage ratios and interest rates than stressed agricultural cooperatives. Further, non-stressed cooperatives had higher total assets and sales compared to stressed cooperatives. This suggests that smaller cooperatives are more likely to face financial stress than larger cooperatives. The decomposition of the financial problem showed that a substantial percentage of financial stress was correlated with a low return on assets or profitability. A smaller percentage of financial stress was due to financing decisions. Originality/value This study provides value by measuring the impact of profitability, leverage and interest rate on the financial performance of agricultural cooperatives. Results showed that a substantial proportion of financial stress was associated with a low return on assets. This indicates that profitability is a problem for agricultural cooperatives. This study also examines profitability during a period of volatile returns in production agriculture.
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Mackay, Moragh, Catherine Allan, Ross Colliver, and Jonathon Howard. "Systems Approaches Enable Improved Collaboration in Two Regional Australian Natural Resource Governance Situations." International Journal of Systems and Society 1, no. 2 (July 2014): 1–21. http://dx.doi.org/10.4018/ijss.2014070101.
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Natural Resource Management (NRM) in Australia is socially and ecologically complex, uncertain and contested. Government and non-government stakeholders act and collaborate in regionally-based, multi-scale NRM governance situations, but imbalances in power and breakdowns in trust constrain transparency and equity. Here, we report on an action research project exploring the potential of social learning to contribute to systemic change in multi-governance situations. We sought to understand practices and institutional arrangements in two regional NRM governance case studies in southern Victoria, Australia. Drawing on this research, we explore how social learning, with its foundation of systems thinking, has enabled improved collaborative processes and adaptive governance to emerge.
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Liu, Yen-Yu, Pin-Sheng Lee, and Chih-Hao Yang. "Correlation between distribution of cash dividends from capital reserves, ultimate controlling shareholders and corporate governance." Pacific Accounting Review 34, no. 3 (February 14, 2022): 385–98. http://dx.doi.org/10.1108/par-05-2021-0075.
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Purpose This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took the lead worldwide in allowing companies to distribute cash dividends from capital reserves. Compared with traditional cash dividends distributed from retained earnings, this move was aimed at maintaining the stability of cash dividends and helping listed companies address the risks of temporary downturns. However, the distribution of cash dividends from capital reserves may violate the principle of capital maintenance and damage creditors’ equity. The authors sought to examine whether corporate governance could play a supervisory role. Design/methodology/approach The present study targeted Taiwanese listed companies and cited data from the Taiwan Economic Journal. The study period was from 2011–2019. The authors tested the hypotheses using the least square method. Findings The results showed that ultimate controlling shareholders of listed companies can maximize their own interests through ownership arrangements, whereas corporate governance cannot play a supervisory role nor protect creditors’ equity. The findings provide insight on whether, in the development process of corporate governance, appropriate measures are taken to protect creditors’ equity in addition to shareholders’ equity, or achieve a good coordination of interests among all stakeholders. Originality/value The ultimate controlling shareholders or directors of a listed company would seek to maximize their own interests, and transfer the operating risks to creditors through the arrangement of dividend policy, thus harming creditors’ equity. However, independent directors cannot play a supervisory role. The authors inferred that corporate governance standards previously focused on the shareholder level or alleviation of the agency problem between controlling shareholders and non-controlling shareholders but ignored creditors’ equity.
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Keith, Regina Susan. "The importance of the Alma Ata principles of equity and voice, through intersectoral investment and leadership, in achieving the health and nutrition Sustainable Development Goals by 2030." World Nutrition 9, no. 2 (September 10, 2018): 121–26. http://dx.doi.org/10.26596/wn.201892121-126.
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It is now forty years since 134 countries, 67 international organisations including NGOs (Non- governmental organisations) met at an innovative three-day conference, to agree on the best approach to improve global health (WHO 1978). The Alma Ata Declaration called for global commitments to achieving Health for All by the year 2000. It was based on the principles of equity and community participation in health planning and policy making, through an intersectoral approach. As stakeholders prepare to meet in Astana in Octber, to agree on the new Global Health Declaration, we must reflect on lessons learned in the last 40 years to ensure that we can achieve Health for all by the year 2030.
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Haynes, Emma, Harry Hohnen, Judith M. Katzenellenbogen, Benjamin D. Scalley, and Sandra C. Thompson. "Knowledge translation lessons from an audit of Aboriginal Australians with acute coronary syndrome presenting to a regional hospital." SAGE Open Medicine 4 (January 1, 2016): 205031211666111. http://dx.doi.org/10.1177/2050312116661114.
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Objective: Translation of evidence into practice by health systems can be slow and incomplete and may disproportionately impact disadvantaged populations. Coronary heart disease is the leading cause of death among Aboriginal Australians. Timely access to effective medical care for acute coronary syndrome substantially improves survival. A quality-of-care audit conducted at a regional Western Australian hospital in 2011–2012 compared the Emergency Department management of Aboriginal and non-Aboriginal acute coronary syndrome patients. This audit is used as a case study of translating knowledge processes in order to identify the factors that support equity-oriented knowledge translation. Methods: In-depth interviews were conducted with a purposive sample of the audit team and further key stakeholders with interest/experience in knowledge translation in the context of Aboriginal health. Interviews were analysed for alignment of the knowledge translation process with the thematic steps outlined in Tugwell’s cascade for equity-oriented knowledge translation framework. Results: In preparing the audit, groundwork helped shape management support to ensure receptivity to targeting Aboriginal cardiovascular outcomes. Reporting of audit findings and resulting advocacy were undertaken by the audit team with awareness of the institutional hierarchy, appropriate timing, personal relationships and recognising the importance of tailoring messages to specific audiences. These strategies were also acknowledged as important in the key stakeholder interviews. A follow-up audit documented a general improvement in treatment guideline adherence and a reduction in treatment inequalities for Aboriginal presentations. Conclusion: As well as identifying outcomes such as practice changes, a useful evaluation increases understanding of why and how an intervention worked. Case studies such as this enrich our understanding of the complex human factors, including individual attributes, experiences and relationships and systemic factors that shape equity-oriented knowledge translation. Given the potential that improving knowledge translation has to close the gap in Aboriginal health disparities, we must choose strategies that adequately take into account the unique contingencies of context across institutions and cultures.
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Boodoo, Muhammad Umar. "Do Highly Unionized Companies Compensate Their CEOs Less in Periods of Financial Distress? Evidence from Canada." ILR Review 71, no. 2 (July 5, 2017): 306–28. http://dx.doi.org/10.1177/0019793917719885.
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In this article, the author studies the strategic interaction between employee stakeholders, in particular labor unions, and top management, and he evaluates the effect of the two parties’ inherent competitive rent-seeking behavior on CEO pay. Using a panel of firms listed on the S&P/TSX Composite Index, the author shows that CEO compensation withstood the financial crisis (2008–2011) despite lower and even negative corporate performance. Further, highly unionized companies were associated with higher CEO pay in terms of non-equity elements such as salary and pension allocations. The presence of unions had no observed effect in reducing bonuses, stock options, and restricted stock units. These findings have implications for the debate on income inequality and the power of unions to bring about change.
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Grofcikova, Janka. "IMPACT OF SELECTED DETERMINANTS OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF COMPANIES." Ekonomicko-manazerske spektrum 14, no. 2 (December 30, 2020): 12–23. http://dx.doi.org/10.26552/ems.2020.2.12-23.
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The role of corporate governance (CG) is to ensure functioning of companies in accordance with their formulated objectives to ensure growth of corporate assets and satisfaction of the owners. In addition to management of the company, there are other stakeholders whose interests need to be considered in meeting the owners' objectives. These include creditors, employees, clients, and the wider context of the business. The aim of this paper is to explore and compare the impact of selected financial and non-financial determinants representing the interests of these groups on corporate financial performance. The influence of determinants of CG on financial performance, measured by return on assets (ROA), return on equity (ROE) and return on sales (ROS) indicators, is investigated by means of correlation analysis. The sample of enterprises used consists of non-financial joint-stock companies listed on the Bratislava Stock Exchange, insurance companies, and banks based in Slovakia. The findings show that each of the investigated determinants of CG affects financial performance of companies. ROA, ROE and ROS of share issuers are significantly influenced by the total equity (EQ), average remuneration (AR) and number of the Board of Supervisor members (BSM). With banks, performance indicators are only influenced by total personal costs (PC). ROA, ROE and ROS of all companies are influenced by the dividend ratio (DR), EQ, AR and BSM.
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Heo, Hyun-Hee, Woojin Jeong, Xian Hua Che, and Haejoo Chung. "A stakeholder analysis of community-led collaboration to reduce health inequity in a deprived neighbourhood in South Korea." Global Health Promotion 27, no. 2 (December 14, 2018): 35–44. http://dx.doi.org/10.1177/1757975918791517.
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Intersectoral collaboration amongst health and other sectors, as well as between government and non-governmental organisations, has been highlighted as a way to improve health equity. We used a mixed-methods approach to assess collaborative relationships between multiple government sectors and civil society and to suggest possible health promotion interventions and policy alternatives for the urban poor in deprived neighborhoods. A total of 18 participants involved in health promotion interventions and policy processes related to the inner-city area of Seoul were recruited using purposive sampling methods. Participants included stakeholders working for or engaging in governments (3), public health care institutions (5), social service providers (3), community-based organisations (CBOs) (4) and faith-based organisations (3). We conducted semi-structured, one-on-one interviews and then collected survey data. Quantitative data were analysed using social network analysis, and qualitative data were analysed through iterative and consensus processes. The social network analysis indicated that a CBO plays the most substantial role in sharing and controlling informational resources to promote health. A stakeholder analysis showed that the CBO neutrally and negatively viewed the possibility of collaboration with other stakeholders. Three themes related to challenges to intersectoral collaboration emerged: (1) lack of trust and communication, (2) need of a coalition with a committed leading actor for future collaboration and (3) organisational and political silos within and across public sectors. Increased understanding of the current status of and challenges to collaboration can inform the planning and implementation of complex intervening strategies and policies tailored to vulnerable people in deprived neighborhoods. Community-led collaborative actions empower people in marginalised communities to envision a healthier community.
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Marszalek, Milena, Meredith K. D. Hawking, Ana Gutierrez, Isabel Dostal, Zaheer Ahmed, Nicola Firman, John Robson, et al. "Implementation of a quality improvement programme using the Active Patient Link call and recall system to improve timeliness and equity of childhood vaccinations: protocol for a mixed-methods evaluation." BMJ Open 13, no. 1 (January 2023): e064364. http://dx.doi.org/10.1136/bmjopen-2022-064364.
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IntroductionCall and recall systems provide actionable intelligence to improve equity and timeliness of childhood vaccinations, which have been disrupted during the COVID-19 pandemic. We will evaluate the effectiveness, fidelity and sustainability of a data-enabled quality improvement programme delivered in primary care using an Active Patient Link Immunisation (APL-Imms) call and recall system to improve timeliness and equity of uptake in a multiethnic disadvantaged urban population. We will use qualitative methods to evaluate programme delivery, focusing on uptake and use, implementation barriers and service improvements for clinical and non-clinical primary care staff, its fidelity and sustainability.Methods and analysisThis is a mixed-methods observational study in 284 general practices in north east London (NEL). The target population will be preschool-aged children eligible to receive diphtheria, tetanus and pertussis (DTaP) or measles, mumps and rubella (MMR) vaccinations and registered with an NEL general practice. The intervention comprises an in-practice call and recall tool, facilitation and training, and financial incentives. The quantitative evaluation will include interrupted time Series analyses and Slope Index of Inequality. The primary outcomes will be the proportion of children receiving at least one dose of a DTaP-containing or MMR vaccination defined, respectively, as administered between age 6 weeks and 6 months or between 12 and 18 months of age. The qualitative evaluation will involve a ‘Think Aloud’ method and semistructured interviews of stakeholders to assess impact, fidelity and sustainability of the APL-Imms tool, and fidelity of the implementation by facilitators.Ethics and disseminationThe research team has been granted permission from data controllers in participating practices to use deidentified data for audit purposes. As findings will be specific to the local context, research ethics approval is not required. Results will be disseminated in a peer-reviewed journal and to stakeholders, including parents, health providers and commissioners.
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Ihlebæk, Camilla, Camilla Castellan, Jenny Flobak, and Jo Ese. "The School as an Arena for Co-Creating Participation, Equity, and Well-Being—A Photovoice Study from Norway." International Journal of Environmental Research and Public Health 18, no. 16 (August 4, 2021): 8252. http://dx.doi.org/10.3390/ijerph18168252.
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Schools may play an essential role as an arena for co-creating community activities that enhance well-being, equity, and citizenship. Still, there is limited knowledge about physical and non-physical factors that contribute to well-being within such approaches. The aim of this study was to identify important factors for well-being as perceived by pupils, school employees, and parents in a community school in Norway. The participatory method photovoice was used, and seven pupils, six employees, and four parents participated by taking photos used as the basis for six focus group discussions. Transcripts of the discussions were analyzed using Systematic Text Condensation. The analysis showed that the participants experienced that the school’s built and natural environment, the activities happening there, and the human resources and organization at the school facilitated perceptions of safety, inclusion, and cohesion, which in turn contributed to well-being. Furthermore, the results showed that co-creating schools as a community arena could be an innovative way of ensuring participation, equity, and well-being in the community. Such an approach might be especially important in deprived areas or in multi-ethnic communities. An important prerequisite to succeed is the openness of the school’s staff to engage in co-creation with other stakeholders in the community.
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Marquais, Olivier, and Alain Grec. "Do’s and Dont’s of Regulating Third-Party Litigation Funding: Singapore Vs. France." Asian International Arbitration Journal 16, Issue 1 (May 1, 2020): 49–68. http://dx.doi.org/10.54648/aiaj2020014.
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Opting for international arbitration no longer ensures a quicker and cheaper access to justice. By reason of the exponential increase of the costs incurred in arbitration proceedings, a claim constitutes both a financial asset and a burden. A number of products offered by disputes funding firms allows litigants to externalize these costs. Funding cases puts equity capital at risk on a non-recourse basis. Naturally, this follows a well-structured decision-making process involving a budget plan and a deep dive due diligence conducted by experienced litigation and finance teams. Different approaches to regulating the funding activity have emerged. While France adopted a hands-off approach which led to the development of ethical and professional standards by concerned stakeholders, Singapore successfully legislated and developed an inspiring model, allowing the activity to thrive in the litigants’ best interests, in record time.
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Penn, Linda, Angela Rodrigues, Anna Haste, Marta M. Marques, Kirsten Budig, Kirby Sainsbury, Ruth Bell, et al. "NHS Diabetes Prevention Programme in England: formative evaluation of the programme in early phase implementation." BMJ Open 8, no. 2 (February 2018): e019467. http://dx.doi.org/10.1136/bmjopen-2017-019467.
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ObjectivesEvaluation of the demonstrator phase and first wave roll-out of the National Health Service (NHS) Diabetes Prevention Programme (DPP) in England. To examine: (1) intervention design, provision and fidelity assessment procedures; (2) risk assessment and recruitment pathways and (3) data collection for monitoring and evaluation. To provide recommendations informing decision makers on programme quality, improvements and future evaluation.DesignWe reviewed programme documents, mapping against the NHS DPP specification and National Institute for Health and Care Excellence (NICE) public health guideline: Type 2 diabetes (T2D) prevention in people at high risk (PH38), conducted qualitative research using individual interviews and focus group discussions with stakeholders and examined recruitment, fidelity and data collection procedures.SettingSeven NHS DPP demonstrator sites and, subsequently, 27 first wave areas across England.InterventionsIntensive behavioural intervention with weight loss, diet and physical activity goals. The national programme specifies at least 13 sessions over 9 months, delivered face to face to groups of 15–20 adults with non-diabetic hyperglycaemia, mainly recruited from primary care and NHS Health Checks.ParticipantsParticipants for qualitative research were purposively sampled to provide a spread of stakeholder experience. Documents for review were provided via the NHS DPP Management Group.FindingsThe NHS DPP specification reflected current evidence with a clear framework for service provision. Providers, with national capacity to deliver, supplied intervention plans compliant with this framework. Stakeholders highlighted limitations in fidelity assessment and recruitment and retention challenges, especially in reach and equity, that could adversely impact on implementation. Risk assessment for first wave eligibility differed from NICE guidance.ConclusionsThe NHS DPP provides an evidence-based behavioural intervention for prevention of T2D in adults at high risk, with capacity to deliver nationally. Framework specification allows for balance between consistency and contextual variation in intervention delivery, with session details devolved to providers. Limitations in fidelity assurance, data collection procedures and recruitment issues could adversely impact on intervention effectiveness and restrict evaluation.
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Rao, Balram. "Wellbeing and Labour Conditions in Modern Construction Industry." ECS Transactions 107, no. 1 (April 24, 2022): 15239–53. http://dx.doi.org/10.1149/10701.15239ecst.
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In this paper, we empirically examine the conditions of labour and workers’ wellbeing in contemporary world of construction work in respect to United Nations Sustainable Development Goals. During the last three decades of neoliberal reforms, construction industry has completely reshaped and emerged as the second most priority destination of FDI equity inflow as well as 2nd largest employer of non-formal workforce in India. Thus, using descriptive analytics, the analysis is based on primary data collected by interviewing 400 construction workers at the sampled large construction worksites spread across Delhi National Capital Region of both public and private MNCs. The findings describes that more flexible hiring process has weakened the compliance on conditions of work, safety, and other welfare measures. Further, de-facto reinforcing the traditional non-standard norms of labour mobilization has not only trapped the workers in neo-bondage kind of labour relations, but growth without decent wellbeing of stakeholders is in complete contradiction to what neoliberal claims of ‘free the agency of labour’ and what most of the government committed to SDGs goals.
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Chughtai, Asma Rafique, Afifa Naseer, and Asma Hassan. "Relationship between Code of Corporate Governance and Corporate Financial Performance (An Empirical Study of Food Companies Listed on KSE)." GIS Business 12, no. 4 (July 12, 2017): 01–09. http://dx.doi.org/10.26643/gis.v12i4.3349.
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The crucial role that implementation of Code of Corporate Governance plays on protecting the rights of minorities, shareholders, local as well as foreign investors cannot be denied. Companies all over the world are required to implement their respective Code of Corporate Governance for avoiding agency conflicts between companies management and stakeholders and for assuring transparency in accountability. This paper aims at exploring the impact of implementation of corporate governance practices (designed by Securities and Exchange Commission of Pakistan) have on the financial position of companies. For explanatory variables of the study, composition of the board as per the Code of Corporate Governance that comprises of presence of independent, executive and non-executive directors has been taken into consideration. Return on equity has been taken as an indicator of firms profitability i.e. the dependent variable. For this study, companies listed on food producing sector of Karachi Stock Exchange have been screened for excogitation of the relationship. It is an empirical research based on nine years data from 2007–2015. Using Hausman Test for selecting the data analysis technique between Fixed or Random, Fixed Cross Sectional Panel Analysis has been used for analysis of the data collected. Findings indicate that presence of independent, executive and non-executive directors as per the code requirements levies a significant impact on the profitability of companies indicated by return on equity. It is, thus concluded that companies should ensure compliance with code of governance practices to reduce not only the agency issues but also to increase their profitability.
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Ehsan Khan, Usama, Javed Iqbal, and Syed Faizan Iftikhar. "The Riskiness of Risk Models: Assessment of Bankruptcy Risk of Non-Financial Sector of Pakistan." Business & Economic Review 12, no. 2 (June 10, 2020): 51–82. http://dx.doi.org/10.22547/ber/12.2.3.
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Bankruptcy prediction has long been an important concern for various stakeholders in an increasingly intricated business environment. Using a sample of 3,806 company-year observations of listed non-financial companies of Pakistan during 2005-2015, the paper compares models and identifies an optimal approach in terms of forecasting accuracy for predicting financial distress and bankruptcy. The purpose is to develop a model with relatively high predictability and figure out determinants of bankruptcy. By employing financial ratios, equity market variables and macroeconomic indicators; the hybrid artificial neural network (ANN) validates superior performance as opposed to dynamic panel probit and Merton-KMV models individually. Among financial ratios; quick ratio, cash ratio, current to total asset, quick to total asset, cash flow to short-term debt, gross profit margin, asset turnover, interest to debt, net working capital to net sales, and cash to net sales are crucial in examining firm’s financial status. Additionally, money supply, forex reserves, exchange rate, balance of trade, and real GDP growth rate are found statistically meaningful in predicting bankruptcy.
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Marquis, Josiah, Erik Elliott, Martyn Dahal, and Dor Abelman. "Blockchain Technology: Investing in a National EMR Strategy." University of Western Ontario Medical Journal 87, no. 2 (March 12, 2019): 12–14. http://dx.doi.org/10.5206/uwomj.v87i2.1266.
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Improving the efficiency and sustainability of Canada’s healthcare system is currently being prioritized by the federal government. In order to achieve this, government and non-government stakeholder collaboration will be required to improve integration, universality, and equity for all populations throughout the country. Although technological innovations pose certain risks, investing in health technologies plays a major role in improving service delivery and cost-saving within healthcare. Canada has historically had a relatively low use of electronic medical records (EMR’s) in comparison to other high-income countries - which appears to be partially due to inefficiencies within the fragmented systems throughout Canada. Improving the current EMR infrastructure has the potential to save our country substantial amounts of money, improve information transfer for patients and practitioners, and enhance the overall quality of medical care Canadian citizens receive. There has been mention of developing a national EMR strategy by various organizations, including the Canadian Medical Association. Blockchain technology appears to have many desired characteristics for developing a comprehensive national EMR strategy to support the needs of our universal healthcare system. This is due to the fact that it is a secure platform to store huge amounts of information and make data transfers between a diverse group of stakeholders. It is believed that blockchain can provide a unique framework upon which a national data system can be built.
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Orellana, Minerva, Linsey Jackson, Numra Bajwa, Melody Ouk, Norman Harrington, Melvin Anderson, and Joyce Balls-Berry. "4244 A Community Partnered Research Approach to Promote Health Equity in Diverse Families." Journal of Clinical and Translational Science 4, s1 (June 2020): 76. http://dx.doi.org/10.1017/cts.2020.247.
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OBJECTIVES/GOALS: Youth and Families Determined to Succeed (YFDS), a non-profit organization in Hennepin County, MN, provides programs to address health disparities and increase health equity in diverse families. The objective of this capacity building community engaged research study was to identify factors and opportunities to expand YFDS. METHODS/STUDY POPULATION: A community partnered participatory research framework using 3 community engaged (CE) studies was conducted. This structured research process involves a facilitated discussion with a presentation on YFDS programming and a guided discussion with YFDS stakeholders. The theoretical foundation included constructs from the Model of Improvement and Health Belief Model. A trained qualitative research team led the discussion, took detailed notes, and used traditional content analysis to thematically code the notes (n = 29 pages). The studios were not audio recorded for confidentiality. Preliminary findings were presented to YFDS leadership with plans to present the results to YFDS stakeholders and families. RESULTS/ANTICIPATED RESULTS: A total of 16 YFDS past and current members participated in the studios. The average age was 42.5 years with 69% female and 75% black participants. The main themes were YFDS programming, outreach, and partnership. Participants mentioned YFDS youth “gained confidence”, found an additional family, and suggested ways to increase outreach and partnerships. Participants suggested YFDS increase their social media presence, create multicultural programing, partner with faith based organizations and schools, and determine new ways to evaluate health, social, and athletic gains. DISCUSSION/SIGNIFICANCE OF IMPACT: YFDS has positively impacted the lives of their families. With the use of CE studios, we have the opportunity to hear the voices of the members impacted that is necessary for capacity building community engaged research. We were able to find factors that made YFDS successful and suggestions to better improve and to increase positive wellness gains.
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Lament, Marzanna, and Sławomir Bukowski. "Non-financial reporting as a determinant of financial efficiency of insurance companies." Wiadomości Statystyczne. The Polish Statistician 67, no. 7 (August 1, 2022): 1–19. http://dx.doi.org/10.5604/01.3001.0015.9299.
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The growing ecological, social and environmental awareness of the society leads to the situation where the necessary determinants of success of a company are no longer good financial results only, but also image-related aspects, which affect the way of corporate reporting. Non-financial reporting is a response to the needs of stakeholders of insurance companies for new information on environmental and social issues which are related to the implementation of the idea of corporate social responsibility (CSR). It is treated as one of the dependent variables that affect financial efficiency measured with the rate of return on equity (ROE). The aim of the study presented in this paper is to assess the impact of non-financial reporting on the financial efficiency of insurance companies on the Polish insurance market. A representative group of 43 insurance companies operating on the Polish market in the years 2004–2019 was examined in the framework of the research. The statistical data came from the database of the Polish Chamber of Insurance (Pol. Polska Izba Ubezpieczeń – PIU). The assumption that non-financial reporting has a statistically significant effect on ROE was adopted as the research hypothesis, and it was verified by a panel model constructed for this purpose. The study confirmed the research hypothesis, which will contribute to the development of a theory which assumes that CSR activity affects financial results of companies.
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Janjua, Shahmir, Ishtiaq Hassan, Mahdi Zarghami, and Shafiqul Islam. "Addressing the supply-demand gap in shared rivers using water diplomacy framework: utility of game theory in the Indus river within Pakistan." Water Policy 22, no. 5 (September 21, 2020): 789–810. http://dx.doi.org/10.2166/wp.2020.109.
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Abstract The question of how to govern and manage transboundary river basin for competing and often conflicting demands due to limited supplies continues to be an issue of concern, conflict, and cooperation. A key novelty of this paper is the use of the Water Diplomacy Framework (WDF) to address supply-demand mismatch using the notion of collaborative problem-solving and joint fact-finding. It builds on innovative applications of game-theoretic approaches and uses equity and sustainability as guiding principles to address the supply-demand mismatch. Five different bankruptcy methods (net benefit ranges between US$17,462M to US$18,201M) and the Nash Bargaining Solution (net benefit ranges between US$18,132M to US$19,216M) are used to resolve supply-demand mismatch in the Indus basin among four provinces within Pakistan. The maximum total benefit generated from the Nash Bargaining Solution is 5.5% higher compared to the best bankruptcy method. Moving from the non-cooperative and rule-based bankruptcy methods to the Nash Bargaining Solutions provided increased benefit for all stakeholders. Reallocation of these increased benefits among the four provinces is done by applying the Nash Bargaining Solutions for homogenous and heterogeneous weights. These findings suggest that aspects of WDF – cooperative problem-solving approaches involving joint fact-finding and exploring different options – has the potential to simultaneously resolve supply-demand mismatch and generate more benefits for all stakeholders.
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Africa, Laely Aghe, and Titis Puspitaningrum D.K. "Risk Analysis as a Factor Affecting the Performance of Sharia Commercial Banks." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 2 (March 31, 2022): 236–45. http://dx.doi.org/10.29138/ijebd.v5i2.1739.
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Purpose: This study aims to analyze the factors that influence the performance of sharia commercial banks by using Return on Assets (ROA) and Return on Equity (ROE) as dependent variables. The independent variables used are Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), profit-sharing financing and derivative liabilities which are proxies of risk analysis. The sample used is 63 sharia commercial bank financial statements for the period 2016-2020.
Design/methodology/approach: This study uses quantitative method and multiple regression analysis with SPSS Version 25
Findings: The results of this study indicate that the variables of NPF, profit-sharing financing and derivative liabilities have an effect on ROA. Meanwhile, the variables that affect ROE are only NPF and derivative liabilities.
Research limitations/implications: This research is expected to be a guideline for management and other stakeholders in considering the results of banking performance as measured by ROA and ROE by looking at credit risk analysis as measured by NPF, FDR, profit-sharing financing, and derivative liabilities. These considerations are expected to have a good effect on attracting depositors and convincing them to invest their funds. The financial reports that have been prepared are then reported to Bank Indonesia and shareholders in order to increase transparency in the eyes of stakeholders.
Practical implications: Research conducted on sharia commercial banks shows good results for the bank management and other stakeholders. There are several things that need to be considered, such as reviewing financial performance whether it is in accordance with policy and is able to bring sharia commercial banks into healthier banks.
Originality/value: originality
Paper type: Research paper
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Blackberry, Irene, Christopher Steer, Tshepo Rasekaba, Stacey Rich, Nicole Webb, and Kim Young. "IMPLEMENTING AND MEASURING IMPACT OF A FIVE-YEAR TRANSLATIONAL GERIATRIC ONCOLOGY RESEARCH PROGRAM." Innovation in Aging 6, Supplement_1 (November 1, 2022): 235–36. http://dx.doi.org/10.1093/geroni/igac059.934.
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Abstract The Geriatric Oncology Regional Victorian Trials Alliance, Linkages, Special populations, Equity program (GO ReViTALISE) is part of a five-year state-wide grant to increase access to cancer clinical trials in regional Victoria, Australia. The initiative covers engagement with key stakeholders and trial sites, co-design of research programs with consumers, implementation of multiple interventional and non-interventional research, and capacity building. Employing a framework prospectively is critical to guide and scaffold implementation of complex interventions and capture the process of how several activities interact. Likewise, there is a need to show research impact beyond successful implementation and clinical outcomes. Using the GO ReViTALISE as a case study, we will demonstrate how an implementation framework and the Framework to Assess the Impact from Translational health research can deliver a cohesive, impactful and measurable program of research to increase older adults’ participation in cancer clinical trials, trials availability and build capacity in regional cancer sites.
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Rahmawan, Rizal. "Comparative Analysis of Mining Shares on the LQ45 Index." JUDICIOUS 1, no. 2 (December 20, 2020): 107–15. http://dx.doi.org/10.37010/jdc.v1i2.200.
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This study aims to analyze the significance of differences in stocks' performance that are members of the LQ45, especially in the mining sector. Researchers use the method based on their classification in development research. From the level of sluggishness, this study includes experiments with quantitative data in the form of company performance ratios summarized by researchers from the official IDX website, including Return non-equity (ROE), non-asset returns (ROA), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Nett Profit Margin (NPM), and Earning Before Tax ( RBT). The researcher conducted a normality test on the data for four years and then performed a parametric difference test with the SPSS test tool and the One Way Anova analysis technique. This study indicates the research data is usually distributed with the average yield of superior stocks is PT. Bukit Asam, each variable calculation has an average height value with a standard deviation lower. The tests' results depending on entire ratio calculations, showed a difference significant between the stock to stock other. This shows the significance of the difference between one stock and another. One stock's advantage is proven to provide significant portfolio value for investors and other stakeholders.
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Arenas-Parra, Mar, and Susana Álvarez-Otero. "CSR Disclosure: The IPO Case." Sustainability 12, no. 11 (May 27, 2020): 4390. http://dx.doi.org/10.3390/su12114390.
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Corporate social responsibility (CSR) is one of the pillars of sustainable development. It is the key to operationalizing the strategic role of business in contributing towards the sustainability process. The fact that firms communicate their activities about economic sustainability, environmental sustainability, and social equity shows their commitment to society and their stakeholders. This paper analyzes the influence exerted by the composition of boards of directors on corporate social responsibility disclosure with reference to those companies that undertook an initial public offerings (IPO) in the Spanish capital market during the period 1998–2013. The empirical evidence provided by this study shows that ownership structure and board characteristics are relevant in the context of a firm’s CSR disclosure. The independent directors, non-executive directors, and large shareholder representatives affect the way in which their companies voluntarily disclose information regarding CSR. Our results lend support for a non-linear relationship between the proportion of shares in the IPO belonging to the members of the board of directors and the level of CSR reporting. We also find that the underwriter’s reputation has a positive and statistically significant influence on CSR disclosure for Spanish IPOs.
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Widichesty, Syiva, and Abubakar Arief. "PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN ASING, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 16, no. 2 (July 31, 2021): 283. http://dx.doi.org/10.25105/jipak.v16i2.9418.
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<p><em>At this time, as desired by stakeholders, the company's profitability is not only influenced by financial performance, but also other non-financial performance which can be measured through intellectual capital.</em><em> Thus s</em><em>tudy aims to analyze the effect of intellectual capital, foreign ownership, and capital structure on profitability. In this study, capital structure was measured in debt to equity ratio (DER) and profitability as a return on assets (ROA). The study used a sample of non-financial services companies listed in the Indonesian Stock Exchange for 2015-2019. Data samples were determined by using a purposive sampling method. The study conduct 95 observation of 19 samples of the companies. The type of data used is the secondary data with the analysis technique using the regression data panel on eviews 9. </em><em>The result showed partially that intellectual capital has a significant positive effect on ROA, while foreign ownership has a significant negative effect on Profitability but capital structure has no effect on profitability.</em></p>
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Ayal, Adi, and Yaad Rotem. "THE FAILING FIRM DEFENSE—AN EQUITY-BASED APPROACH." Journal of Competition Law & Economics 15, no. 4 (December 2019): 468–99. http://dx.doi.org/10.1093/joclec/nhz020.
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Abstract The failing firm defense is used to allow a seemingly anti-competitive merger, when one of the parties is a financially distressed firm. The basic argument is that harm to competition will ensue regardless of the merger, while allowing it provides a preferable alternative, maintaining commercial activity and protecting employment. The problem with the failing firm doctrine lies in antitrust enforcement agencies making highly uncertain predictions regarding future states of competition and broadening their discretion to encompass non-competition-related goals. As a result, enforcement agencies are pushed to extremes, succumbing to either type I errors (enjoining mergers that should have been approved) or type II errors (approving mergers that should have been blocked). Legal history suggests that regulators are excessively risk-averse, rarely accepting the failing firm defense. This paper offers a novel approach which minimizes the costs of both types of errors. We argue that rather than merely approve of, or forbid, the merger, antitrust agencies should also consider a third possibility: approval of the merger under the condition that the Government receive a passive equity stake in the merged entity in proportion to the actual post-merger decrease in market competition. The decrease in competition and the subsequent dilution of incumbent equity holders is to be decided ex post facto by comparing the change in an agreed-upon measure before and after the merger, preferably over several time intervals. This approach transforms the ex ante complex and uncertain regulatory decision to a rather simple ex post measurement problem. The proposed solution also deters firms from post-merger exploitation of market power, while allowing the public to be compensated for any harm to competition caused by the merger. All this, while reducing the costs of administrating the regulatory process. Finally, our approach also allows consideration of various stakeholders’ interests beyond direct consumers, that is, employees and creditors of the financially distressed firm, as well as economy-wide interests and the interest of the public at large.
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GUTMAN, Svetlana S., Angi E. SKHVEDIANI, and Elizaveta A. NOCHEVKINA. "Assessing the value factors of agricultural companies." Finance and Credit 28, no. 6 (June 29, 2022): 1358–78. http://dx.doi.org/10.24891/fc.28.6.1358.
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Subject. The article investigates the correlation between economic and geographical factors and the value of agricultural companies. Objectives. The purpose is to construct an econometric model of dependence of agricultural companies’ value on economic and geographical factors and interpret the obtained results, considering industry characteristics. Methods. The study employs general scientific methods of research, like generalization, analysis, synthesis, analogy, deduction and induction, as well as methods of logical, statistical, and econometric analysis. Results. Testing the regression model based on the data of more than two hundred agricultural companies, presented in the Standard&Poor's international database for 2012–2019, demonstrated a positive correlation between company's value and its size, return on assets and equity, and negative correlation between company's value and age, leverage, debt ratio, as well as its belonging to an economically developed country on its value. Conclusions. The focus on sustainable development, consumption and production changed the paradigm of business valuation: non-financial activities are treated on a par with financial performance. The transformation to ESG (Environmental, Social, and Governance) standards encourages key stakeholders to assess issues related to corporate governance, social responsibility, innovative cooperation, "sustainable" development, etc., when making strategic decisions. The scientific novelty of the study is to identify negative relation between the value of agricultural companies and their belonging to economically developed countries, which may be caused by the distrust of key stakeholders of the industry in modern, often contradictory in terms of ethics, biotechnology developments.
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Zadorozhnyi, Zenovii-Mykhaylo, Iryna Ometsinska, and Volodymyr Muravskyi. "Determinants of firm's innovation: increasing the transparency of financial statements." Marketing and Management of Innovations 5, no. 2 (2021): 74–86. http://dx.doi.org/10.21272/mmi.2021.2-06.
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In terms of economic globalization and digitalization, the enterprise's financial reporting is a communication channel for transferring accounting information to stakeholders. The full and effective perception of user credentials is threatened by communication barriers that could lead to erroneous management decisions. Thus, it is necessary to improve financial reporting through feedback mechanisms to minimize the negative impact of communication threats to the accounting system. The purpose of this article is to identify basic communication of financial reporting, their minimization through ensuring the transparency of accounting information and calculation of analytical indicators. The article highlights the basic communication barriers to the perception of accounting information, which include unclear financial reporting indicators due to different interpretations of accounting concepts; the inadequate level of knowledge of the subjects of the communication process (communicator and recipient); the inaccuracy of information due to intentional or unintentional actions; lack of clarity in accounting regulations on the interpretation and structure of individual objects of accounting; information oversaturation; availability of non-target communications; availability of informal communications; inefficiency of the communication channel. The influence of communication threats to the accounting system on the example of forming the Ukrainian form of financial reporting Balance (Financial Statement) is substantiated. It is proposed to transform the form of financial statements Balance Sheet (Financial Statement) in Ukraine by separating two sections in assets «Non-current assets» and «Current assets») and three in liabilities («Equity», «Long-term liabilities» and «Current liabilities») to optimize the analysis of the financial condition, which will contribute to the effective perception of accounting and analytical data by stakeholders. The criterion of minimizing the impact of communication risks should be used to transform other forms of financial and integrated reporting. The proposals could be useful in reformatting financial reporting forms in other countries to ensure transparency and maximize the perception of accounting information.
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Calvo, Rocío, and Samuel Bradley. "Good, the Bad, and the Ugly." Advances in Social Work 21, no. 2/3 (September 23, 2021): 920–33. http://dx.doi.org/10.18060/24466.
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For the last several years, the Boston College School of Social Work (BCSSW) has worked to deconstruct the hidden nature of whiteness rooted in theories, methods, and practices of education. To that end, the BCSSW created two strategies designed to foster systemic change: the Latinx Leadership Initiative and the Equity, Justice, and Inclusion Initiative. This study uses narrative analysis to examine these initiatives as catalysts of sustainable change. We dive deep into: (1) strategies designed to disrupt a White supremacy approach to the explicit and implicit curriculums; (2) activities to engage stakeholders on dismantling institutional racism. Our ultimate goal is to draw lessons that may be useful to the profession. To that end, we discuss knowledge gained concerning academic innovation, shared governance, and alternatives to an Eurocentric epistemological approach to social work. We also include implications for the profession concerning the incorporation and validation of non-White ways to understand human development, health, disease, diagnostics, and interventions; and present some of the strategies we developed to de-center whiteness and support BIPOC students in a White-majority institution of higher education.
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Siegfried, Nandi, Manjulaa Narasimhan, Carmen H. Logie, Rebekah Thomas, Laura Ferguson, Kevin Moody, and Michelle Remme. "Prioritising gender, equity, and human rights in a GRADE-based framework to inform future research on self care for sexual and reproductive health and rights." BMJ Global Health 5, no. 3 (March 2020): e002128. http://dx.doi.org/10.1136/bmjgh-2019-002128.
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IntroductionIn January 2019, the WHO reviewed evidence to develop global recommendations on self-care interventions for sexual and reproductive health and rights (SRHR). Identification of research gaps is part of the WHO guidelines development process, but reliable methods to do so are currently lacking with gender, equity and human rights (GER) infrequently prioritised.MethodsWe expanded a prior framework based on Grading of Evidence, Assessment, Development and Evaluation (GRADE) to include GER. The revised framework is applied systematically during the formulation of research questions and comprises: (1) assessment of the GRADE strength and quality rating of recommendations; (2) mandatory inclusion of research questions identified from a global stakeholder survey; and (3) selection of the GER standards and principles most relevant to the question through discussion and consensus. For each question, we articulated: (1) the most appropriate and robust study design; (2) an alternative pragmatic design if the ideal design was not feasible; and (3) the methodological challenges facing researchers through identifying potential biases.ResultsWe identified 39 research questions, 7 overarching research approaches and 13 discrete feasible study designs. Availability and accessibility were most frequently identified as the GER standards and principles to consider when planning studies, followed by privacy and confidentiality. Selection and detection bias were the primary methodological challenges across mixed methods, quantitative and qualitative studies. A lack of generalisability potentially limits the use of study results with non-participation in research potentially highest in more vulnerable populations.ConclusionA framework based on GRADE that includes stakeholders’ values and identification of core GER standards and principles provides a practical, systematic approach to identifying research questions from a WHO guideline. Clear guidance for future studies will contribute to an anticipated ‘living guidelines’ approach within WHO. Foregrounding GER as a separate component of the framework is innovative but further elaboration to operationalise appropriate indicators for SRHR self-care interventions is required.
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Ogunbameru, Adeteju, Adrianna Perryman, Gebremedhin Beedemariam Gebretekle, Ashley Farrell, and Beate Sander. "Charting current evidence on the health and non-health benefits and equity impacts of pandemic/epidemic individual-level economic relief programmes: a scoping review protocol." BMJ Open 12, no. 7 (July 2022): e057386. http://dx.doi.org/10.1136/bmjopen-2021-057386.
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IntroductionThe emergence of a regional or global scale infectious disease outbreak often requires the implementation of economic relief programmes in affected jurisdictions to sustain societal welfare and, presumably, population health. While economic relief programmes are considered essential during a regional or global health crisis, there is no clear consensus in the literature about their health and non-health benefits and their impact on promoting equity. Thus, our objective is to map the current state of the literature with respect to the types of individual-level economic relief programmes implemented during infectious disease outbreaks and the impact of these programmes on the effectiveness of public health measures, individual and population health, non-health benefits and equity.Methods and analysisOur scoping review is guided by the updated Arksey and O’Malley scoping review framework. Eligible studies will be identified in eight electronic databases and grey literature using text words and subject headings of the different pandemic and epidemic infectious diseases that have occurred, and economic relief programmes. Title and abstract screening and full-text screening will be conducted independently by two trained study reviewers. Data will be extracted using a pretested data extraction form. The charting of the key findings will follow a thematic narrative approach. Our review findings will provide in-depth knowledge on whether and how benefits associated with pandemic/epidemic individual-level economic relief programmes differ across social determinants of health factors.This information is critical for decision-makers as they seek to understand the role of pandemic/epidemic economic mitigation strategies to mitigate the health impact and reduce inequity gap.Ethics and disseminationSince the scoping review methodology aims to synthesise evidence from literature, this review does not require ethical approval. Findings of our review will be disseminated to health stakeholders at policy meetings and conferences; published in a peer-review scientific journal; and disseminated on various social media platforms.
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Horvathova, Jarmila, Martina Mokrisova, and Igor Petruška. "Indebtedness and profitability – A threshold model approach." Investment Management and Financial Innovations 19, no. 3 (July 11, 2022): 13–27. http://dx.doi.org/10.21511/imfi.19(3).2022.02.
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This study seeks to expand upon existing empirical results about the effect of debt on corporate profitability. Indicators Debt ratio (DR) and Return on Equity (ROE) were used to examine the relationship between debt and corporate profitability. The input data for the analysis represented the financial data of companies operating in the construction industry in Slovakia. The total sample included 7,529 companies. After excluding companies with extreme values, the sample consisted of 6,402 companies. Indicators ROE and DR were used in the given research. To determine the debt threshold, a threshold regression model was applied. Using this model, a nonlinear relationship between debt and profitability was found. An indebtedness threshold has also been identified. Once the threshold is exceeded, the positive relationship between indebtedness and ROE changes to negative. The results, in particular those which indicate a significant non-linear relationship between debt and profitability, are particularly useful for all stakeholders (internal and external) interacting with analyzed companies. AcknowledgmentsThe research was prepared within the grant scheme VEGA 1/0741/20 – The application of variant methods in detecting symptoms of possible bankruptcy of Slovak businesses in order to ensure their sustainable development.