Academic literature on the topic 'Reporting Purpose'
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Journal articles on the topic "Reporting Purpose"
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Закирова, Алсу, Alsu Zakirova, Гузалия Клычова, Guzaliya Klychova, Валерия Кириллова, Valeriya Kirillova, Альфия Юсупова, and Al'fiya Yusupova. "SOCIAL REPORTING: PURPOSE, BASIC FORMATION PRINCIPLES, STRUCTURE." Vestnik of Kazan State Agrarian University 14, no. 1 (March 30, 2019): 120–25. http://dx.doi.org/10.12737/article_5ccedf721fe994.27768489.
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At present, the participation of enterprises in social events has increased significantly. In this connection, questions of the reflection of non-financial information, which satisfies public inquiries about the organization’s activities, become more relevant. One of the effective tools, that provide a holistic view of the social and economic activity of the enterprise, is social reporting. The article studies and clarifies the economic essence of the concept of “social reporting”, discusses the basic principles of the formation of social reporting and its structure. Social reporting should include the following sections: the strategy of the organization; functional structure of the organization; types of activities, legal form, size of organization; managment structure; changes in the structure, scale, form of ownership of the organization in the reporting period; business processes; stakeholder engagement; innovative development of the organization; performance indicators in the field of interaction with society. To reflect the performance indicators of innovation, environmental protection activities and performance indicators in the field of interaction with society, the article proposed forms of social reports. They propose to reflect such indicators as the share of costs associated with research and development of technologies, the acquisition of innovative products, the introduction / use of R&D results, new technologies, new technology; expenses for environmental services; the costs associated with the overhaul of fixed assets for environmental protection; costs for the protection and rehabilitation of land, groundwater and surface water, the cost of biodiversity conservation and protection of natural areas; the cost of socio-economic development of the region; the cost of charitable assistance in the field of culture, education, sports, health. The proposed social reporting format is an effective tool that increases trust, quality, reliability, and transparency in customer relationships; promotes brand awareness and investment in the environment, community, human capital; improves the quality of business management, competitiveness and quality of products; increases the efficiency of personnel management, ensures the safety and economy of natural resources
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Knezevic, Snezana, Draginja Djuric, and Veljko Dmitrovic. "General Financial Reporting and Special – Purpose Reports of Banks." Management - Journal for theory and practice of management 17, no. 62 (2012): 51–64. http://dx.doi.org/10.7595/management.fon.2012.0005.
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Ghamari, Maryam, Mojtaba Saeidinia, Mehrsa Hashemi, and Mohammadreza Aghaei. "INTANGIBLE ASSETS REPORTING." Australian Journal of Business and Management Research 01, no. 11 (June 22, 2012): 70–73. http://dx.doi.org/10.52283/nswrca.ajbmr.20120111a08.
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The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc. in this survey mentioned to some of the recommendations for system of intangible assets reporting. It purposes that companies should measure information relevant to their intangible assets accurately. In this study explore set of intangible assets very valuable such as research and development (R&D), human capital; brand equity and innovation capital that focus on every which can enhance sustainable of the companies.
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Rosenberg, Sebastian, Luis Salvador-Carulla, Graham Meadows, and Ian Hickie. "Fit for Purpose—Re-Designing Australia’s Mental Health Information System." International Journal of Environmental Research and Public Health 19, no. 8 (April 15, 2022): 4808. http://dx.doi.org/10.3390/ijerph19084808.
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Background: Monitoring and reporting mental health is complex. Australia’s first National Mental Health Strategy in 1992 included a new national commitment to accountability and data collection in mental health. This article provides a narrative review of thirty years of experience. Materials and Methods: This review considers key documents, policies, plans and strategies in relation to the evolution of mental health data and reporting. Documents produced by the Federal and the eight state and territory governments are considered, as well as publications produced by key information agencies, statutory authorities and others. A review of this literature demonstrates both its abundance and limitations. Results: Australia’s approach to mental health reporting is characterised by duplication and a lack of clarity. The data available fail to do justice to the mental health services provided in Australia. Mental health data collection and reporting processes are centrally driven, top–down and activity-focused, largely eschewing actual health outcomes, the social determinants of mental health. There is little, if any, link to clearly identifiable service user or carer priorities. Consequently, it is difficult to link this process longitudinally to clinical or systemic quality improvement. Initial links between the focus of national reform efforts and mental health data collection were evident, but these links have weakened over time. Changes to governance and reporting, including under COVID, have made the task of delivering accountability for mental health more difficult. Conclusion: Australia’s current approach is not fit for purpose. It is at a pivotal point in mental health reform, with new capacity to use modelled data to simulate prospective mental health reform options. By drawing on these new techniques and learning the lessons of the past, Australia (and other nations) can design and implement more effective systems of planning, reporting and accountability for mental health.
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Anishchenko, H. Iu. "TRANSFORMATION OF THE PURPOSE AND MISSION OF FINANCIAL REPORTING IN CURRENT CONDITIONS." Herald of Kiev Institute of Business and Technology 40, no. 2 (June 14, 2019): 3–6. http://dx.doi.org/10.37203/kibit.2019.40.01.
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The article substantiates the necessity of changing at the state level standard approaches to the main forms of financial reporting. The problematic issues of the data reflection on the results of the activities of economic entities are outlined and the main directions of the expansion of the information flow for the implementation of economic assessments and the adoption of managerial decisions are stated. Taking into account these proposals will extend the use of financial reporting to establish business reputation as a general integrative criterion for assessing the financial, economic, social, environmental and other state of affairs of the reporting entity
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Lueg, Klarissa, Rainer Lueg, Karina Andersen, and Veronica Dancianu. "Integrated reporting with CSR practices." Corporate Communications: An International Journal 21, no. 1 (February 1, 2016): 20–35. http://dx.doi.org/10.1108/ccij-08-2014-0053.
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Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark. Design/methodology/approach – The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions: facts, possibilities, values, and communication. Findings – The authors find that the family-owned EGE follows a strategy of “enlightened shareholder value,” in which CSR is an essential value driver. This strategy fostered IR with guidelines and standards for CSR. The CSR practices appeared to be helpful for integrating measureable plans to the strategy and for controlling CSR implementation. However, the long and technical CSR reports did not effectively communicate EGE’s values and possibilities. The authors outline how EGE overcame these barriers. Originality/value – The authors suggest that IR implementation depends on the context, and the authors explain why the case company has opted to issue two separate reports for their IR. In addition, the authors suggest that standardized approaches to CSR may be suitable for internal planning and control purposes; however, companies must go beyond these measurements to achieve IR.
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Feng, Mei, Jeffrey D. Gramlich, and Sanjay Gupta. "Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management." Accounting Review 84, no. 6 (November 1, 2009): 1833–76. http://dx.doi.org/10.2308/accr.2009.84.6.1833.
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ABSTRACT: We investigate the use, determinants, and earnings effects of special purpose vehicles (SPVs). Based on a proxy of SPV activity that can be applied to a broad cross-section of firms over time, we find a two-and-a-half fold monotonic increase in the percentage of firms using at least one SPV during the eight-year period from 1997 through 2004. Tobit regressions of the determinants of SPV use show that SPV activity increases with financial reporting incentives and economic and tax motivations, but strong corporate governance tends to mitigate their use. In addition, the evidence is consistent with SPVs arranged for financial reporting purposes being associated with earnings management, whereas the same does not appear to be the case for SPVs set up mainly for economic, tax, and other reasons.
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Tang, Samuel, and David Demeritt. "Corporate carbon reporting: What purpose does it serve business performance and management?" Academy of Management Proceedings 2017, no. 1 (August 2017): 12359. http://dx.doi.org/10.5465/ambpp.2017.12359abstract.
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Spurlock, Darrell. "The Purpose and Power of Reporting Effect Sizes in Nursing Education Research." Journal of Nursing Education 56, no. 11 (November 1, 2017): 645–47. http://dx.doi.org/10.3928/01484834-20171020-02.
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Santiago, Rui, J. Santos Baptista, and J. Torres Costa. "Surface electromyography in manual therapy - categorization of purpose and quality of reporting." International Journal of Occupational and Environmental Safety 2, no. 2 (October 3, 2018): 64–74. http://dx.doi.org/10.24840/2184-0954_002.002_0007.
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Introduction: Manual therapy (MT) is widely used by several healthcare professions to treat musculoskeletal disorders (MSD’s), still, there isn’t enough evidence to support its choice a therapeutic approach to these disorders. Researchers have been using surface electromyography (sEMG) to understand the effects and efficiency of MT. This study aims to evaluate the current literature using sEMG to assess muscle parameters within the scope of the use of MT.
Methods and Analysis: The search will be performed in 26 electronic databases and journals using the PRISMA Statement. Selection of the studies, data extraction and validation will be performed independently by two reviewers. These studies shall be categorized towards their aims to capture what the authors have been interest in. The overall quality will be assessed using Jadad Scale and the quality of the reporting of EMG data will be assessed using the ISEK standards. This review is oriented toward identifying failure to report of methods in the studies selected, which directly affect their reproducibility.
Dissemination: Outcomes of this review will be published in a peer-review journal. It may encourage future authors in this area of study to avoid failing to report all the relevant data in their studies.
Dissertations / Theses on the topic "Reporting Purpose"
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Afanasieva, Inna Ivanovna, and Anastasia Nikolaevna Kovalenko. "Non-financial reporting: essence and purpose." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53720.
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1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi-
bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3
2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57.
3. A.A. Annaev. The essence, standards and process of preparation of non-financial statements.
4. A.V. Blakita, R.S. Polyak. Non-financial reporting as a tool for assessing corporate social responsibility. Scientific Bulletin of Kherson State University. Series: Economic Sciences. 2015. Vip. 15. Ch. 4. S. 126-129.
5. T.V. Botsyan. Using standards for compiling and publishing non-financial statements: the experience of Ukrainian enterprises, 2014. № 2. URL: http://nbuv.gov.ua/UJRN/ eui_2014_2_10.
6. O.I. Gritsenko. Trends and problems of formation of integrated reporting by
business entities. A young scientist. 2014. № 2 (05). Pp. 31-34. 7. G.O. Moskalyuk. Non-financial reporting in the implementation of the concept of sustainable development in Ukraine. Accounting and control in the management of economic stability of enterprises in the context of globalization / Ed. VF Maksimova.
Odessa: ONEU, 2014. S. 323-373.The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.
Розглянуто структуру фінансових звітів згідно вимог Директив ЄС. Приведено визначення та призначення нефінансової звітності, надано характеристику позитивних та негативних сторін складання не фінансової звітності. Обґрунтовано застосування системного підходу до оцінки показників не фінансової звітності.
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Lotter, Willem Adriaan. "The role of the cash basis in limited purpose financial reporting." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/26146.
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The strictly regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the specific information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that owner-managed entities have different financial reporting priorities than their publicly accountable counterparts. This difference in financial reporting priorities calls for rethinking at the most fundamental level of financial reporting, i.e. accrual versus cash-basis financial reporting. This implies that the debate about the extent of sophistication that should be built into the accrual-basis model can only be conducted sensibly after the primary debate of accrual versus cash-basis, is resolved satisfactorily. The question as to whether measurement and recognition criteria within an accrual-basis model should be relaxed is therefore part of the secondary debate. The basic research question relates to the usefulness to owner-managers of cash-basis accounting compared to accrual-basis accounting. This thesis reports on the responses of 243 practising members of the South African Institute of Professional Accountants (SAIPA) regarding owner-manager needs and preferences regarding financial accounting recording and reporting practices. Semi- structured interviews were conducted with owner-managers to verify the understanding of the practitioners regarding owner-manager needs and preferences. The results showed and explained an apparent paradox: owner-managers have a strong cash focus in the way they understand and use financial information, but nevertheless prefer accrual-basis annual financial statements. The unresolved challenge identified by this study is to design a financial report which could better bridge the gap between accrual-basis and cash-basis accounting than the conventional statement of cash flow.
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Dejsakultorn, Chalermlok. "Discretionary use of open briefings in the Australian continuous reporting environment." Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/54623/1/Chalermlok_Dejsakultorn_Thesis.pdf.
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The Australian Securities Exchange (ASX) listing rule 3.1 requires listed companies to immediately disclose price sensitive information to the market via the ASX’s Company Announcements Platform (CAP) prior to release through other disclosure channels. Since 1999, to improve the communication process, the ASX has permitted third-party mediation in the disclosure process that leads to the release of an Open Briefing (OB) through CAP. An OB is an interview between senior executives of the firm and an Open Briefing analyst employed by Orient Capital Pty Ltd (broaching topics such as current profit and outlook). Motivated by an absence of research on factors that influence firms to use OBs as a discretionary disclosure channel, this study examines (1) Why do firms choose to release information to the market via OBs?, (2) What are the firm characteristics that explain the discretionary use of OBs as a disclosure channel?, and (3) What are the disclosure attributes that influence firms’ decisions to regularly use OBs as a disclosure channel? Based on agency and information economics theories, a theoretical framework is developed to address research questions. This theoretical framework comprises disclosure environments such as firm characteristics and external factors, disclosure attributes and disclosure consequences. In order to address the first research question, the study investigates (i) the purpose of using OBs, (2) whether firms use OBs to provide information relating to previous public announcements, and (3) whether firms use OBs to provide routine or non-routine disclosures. In relation to the second and third research questions, hypotheses are developed to test factors expected to explain the discretionary use of OBs and firms’ decisions to regularly use OBs, and to explore the factors influencing the nature of OB disclosure. Content analysis and logistic regression models are used to investigate the research questions and test the hypotheses. Data are drawn from a hand-collected population of 1863 OB announcements issued by 239 listed firms between 2000 and 2010.
The results show that types of information disclosed via an OB announcement are principally on matters relating to corporate strategies and performance and outlook.
Most OB announcements are linked with a previous related announcement, with the lag between announcements significantly longer for loss-making firms than profitmaking firms. The main results show that firms which tend to be larger, have an analyst following, and have higher growth opportunities, are more likely to release OBs. Further, older firms and firms that release OB announcements containing good news, historical information and less complex information tend to be regular OB users. Lastly, firms more likely to disclose strategic information via OBs tend to operate in industries facing greater uncertainty, do not have analysts following, and have higher growth opportunities are less likely to disclose good news, historical information and complex information via OBs.
This study is expected to contribute to disclosure literature in terms of disclosure attributes and firm characteristics that influence behaviour in this unique (OB) disclosure channel. With regard to practical significance, regulators can gain an understanding of how OBs are disclosed which can assist them in monitoring the use of OBs and improving the effectiveness of communications with stakeholders. In addition, investors can have a better comprehension of information contained in OB announcements, which may in turn better facilitate their investment decisions.
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Spicer, Rachel. "Fit for purpose? : a metascientific analysis of metabolomics data in public repositories." Thesis, University of Cambridge, 2019. https://www.repository.cam.ac.uk/handle/1810/287634.
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Metabolomics is the study of metabolites and metabolic processes. Due to the diversity of structures and polarities of metabolites, no single analytical technique is able to measure the entire metabolome - instead a varied set of experimental designs and instrumental technologies are used to measure specific portions. This has led to the development of many distinct data analysis and processing methods and software. There is hope that metabolomics can be utilized for clinical applications, in toxicology and to measure the exposome. However, for these applications to be realised data must be high quality, sufficiently standardised and annotated, and FAIR (Findable, Accessible, Interoperable and Reproducible). For this purpose, it is also important that standardised, FAIR software workflows are available. There has also recently been much concern over the reproducibility of scientific research, which FAIR and open data, and workflows can help to address. To this end, this thesis aims to assess current practices and standards of sharing data within the field of metabolomics, using metascientific approaches. The types of functions of software for processing and analysing metabolomics data is also assessed. Reporting standards are designed to ensure that the minimum information required to un- derstand and interpret the results of analysis are reported. However, poor reporting standards are ignored and not complied with. Compliance to the biological context Metabolomics Standards Initiative (MSI) guidelines was examined, in order to investigate their timeliness. The state of open data within the metabolomics community was examined by investigating how much publicly available metabolomics data there is and where has it been deposited. To explore whether journal data sharing policies are driving open metabolomics data, which journals publish articles that have their underlying data made open was also examined. However, open data alone is not inherently useful: if data is incomplete, lacking in quality or missing crucial metadata, it is not valuable. Conversely, if data are reused, this can demonstrate the worth of public data archiving. Levels of reuse of public metabolomics data were therefore examined. With greater than 250 software tools specific for metabolomics, practitioners are faced with a daunting task to select the best tools for data collection and analysis. To help educate researchers about what software is available, a taxonomy of metabolomics software tools and a GitHub pages wiki, which provides extensive details about all included software, have been developed.
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Etienne, Aubrey Olivier. "Corporate capacity, special purpose vehicles, and traditional securitisation in South African company Law." University of the Western Cape, 2019. http://hdl.handle.net/11394/7635.
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Doctor Legum - LLDThe ideals of shareholder and creditor protection are affected by legislation pertaining to the validity of a company’s transactions. Until legislative reforms introduced in the twentieth century, a company’s capacity and the ultra vires doctrine traditionally limited the company’s ability to contract. Therefore, the legal framework regulating corporate capacity influences a company’s interactions with outsiders. The goal of the law in this regard should be to facilitate commerce while providing adequate protection to all affected stakeholders. South Africa’s Companies Act 71 of 2008 (the Act) contains several novel provisions regarding a company’s capacity, the desirability of which is questionable. Special purpose vehicles (SPVs) are used for various purposes in commerce, from asset holding in the financial services sector to concluding complex financial functions in corporate finance. For instance, traditional securitisation is a financial engineering technique that makes use of corporate SPVs. Traditional securitisation is a valuable risk management, earnings management, and corporate financing tool. Incorporators of securitisation SPVs often include capacity restrictions in the constitutions of such entities as a means of reducing the likelihood that the SPV will be subject to liquidation proceedings.This thesis analyses the capacity provisions in the Act to determine whether they provide a commercially desirable framework to facilitate the activities of SPVs used in traditional securitisation schemes. The thesis argues that the capacity provisions in the Act in their current form are undesirable because they place third parties at too great a risk in exchange for inconsistent and unreliable shareholder protection. Executory ultra vires contracts concluded by limited capacity companies are at the same time valid and capable of being restrained by a single shareholder, director or prescribed officer of the company. It is argued that the Act’s approach to corporate capacity is detrimental to commercial certainty and creditor protection, and that capacity restrictions under the current framework do not provide any more shareholder protection than ordinary authority limitations would. Consequently, it is argued that the capacity provisions in the Act do not make a positive contribution to the “insolvency-remoteness” of SPVs used in traditional securitisation schemes. It is recommended that the capacity provisions in the Act should be substantially amended, or deleted.
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Thomasson, Johanna, Amanda Lindström, and Amelia Pettersson. "Vilket är modeföretagens motiv till att implementera CSR i verksamheten? : En branschstudie av samtliga börsnoterade modeföretag i Sverige." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-67098.
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Bakgrund och problemdiskussion:Corporate social responsibility är ett ansvarsåtagande som expanderat i samhället de senaste årtiondena. Samhället präglas idag av en större medvetenhet och ställer allt högre krav på att företag ska agera hållbart i sin verksamhet. Modeindustin har fått utstå stor kritik i media men även i andra informationskanaler. Kritiken speglar framförallt deras externa leverantörers hållbarhetsåtagande, som företagen importerar sina produkter ifrån. Leverantörerna är framförallt etablerade i utvecklingsländer och har tidigare använt sig av barnarbete, haft bristfälliga anställningsvillkor och samtidigt haft negativ påverkan på miljön. Detta är några av anledningarna till att modeföretagen ställs inför allt hårdare krav. Det är därför av stor vikt att de synliggör för samhället sitt engagemang i CSR och därigenom uppfyller kraven som ställs på dem. Hållbarhetsrapportering har därför blivit ett av de mest betydelsefulla tillvägagångssätten inom modeindustrin som ett bevis för att de uppfyller CSR-åtagandet. Syfte:Syftet med uppsatsen är att ta reda på ifall modeindustrin implementerar CSR i sin verksamhet för att överleva på marknaden eller för att generera konkurrensfördelar och högre ekonomisk vinst. Metod:Undersökningen genomfördes på samtliga börsnoterade modeföretag i Sverige. Vi utförde en innehållsanalys där samtliga modeföretagens hållbarhetsrapporter analyserades och granskades för att få information om deras CSR-engagemang. Slutsats:Modeindustrin utformar generellt sätt CSR-rapporter av symboliska skäl. Företagen utför med andra ord hållbarhetsaktiviteter för att överleva på marknaden och försäkra sig om en långsiktig framtid. Hållbarhetsansvarstagande är något som framförallt deras nyckelintressenter; kunderna kräver,vilket företagen måste beakta för att inte försämra sitt rykte och kritiseras i media.Background and problem discussion:The focus on corporate social responsibility has expanded in the society in the past few decades. Our society is characterized by an improved awareness of the topic and it imposes increased demands on companies in terms of being sustainably responsible in their business activities. The fashion industry has received a lot of criticism in the media and other information channels. Primarily, the criticism concerns the nature of activities, whether sustainably responsible or not, of third party suppliers with whom the fashion industry companies cooperate. Third-party suppliers are mostly located in developing countries and have previously been involved in the employment of child labor, providing inadequate employment conditions as well as having a negative impact on the environment. This is one of the factors leading to fashion companies now facing stricter requirements. Thus, it is of crucial importance that companies in the fashion industry engage in CSR activities and satisfy expectations on them. Therefore, the sustainability reporting system is one of the most prominent approaches in the fashion industry, offering a way to prove and communicate their CSR activities. Purpose:The purpose of this essay is to investigate whether the fashion industry implements CSR in their activities to either survive as a competitor in the market, or for the purpose of generating competitive advantage and higher financial profit. Method: All publicly listed fashion industry companies in Sweden were included in this research. We conducted a content analysis where all fashion industry companies' sustainability reports were analyzed and reviewed to generate information about their CSR engagement. Conclusion: he fashion industry delivers CSR reports for symbolic purposes. The fashion industry companies implement sustainably responsible activities in order to survive as a competitor in the market and in order to ensure a long-term future. Sustainable responsibility is of importance to the key stakeholders, i.e. the customers, of fashion industry companies, and therefore a topic that must be on the agenda of these companies in order to avoid damage to their reputation and criticism in media.
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Van, Wyk Lindie. "An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21752.
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In February 2013, the OECD published a report on its findings concerning base erosion and profit shifting ("BEPS").1 That report, in particular Action Plan 13, dealt with the re-examination of transfer pricing documentation wherein the shifting of profits to lower tax rate jurisdictions is addressed. The OECD proposed a Country-by-Country ("CbC") methodology whereby certain information is required to be disclosed within a Country-by-Country Reporting Template ("the CbC Template"). The main purpose of the CbC Template is to assist tax administrations to identify risks related to base erosion and profit shifting; also, and where applicable, data collected via the CbC Template can be used for economic and statistical analysis. The OECD is of the view that the CbC Template in assisting tax administrators to determine transfer pricing risk, will serve as a high-level risk assessment indicator for transfer pricing. Accordingly, the main aim of the CbC Template is to be a tool for tax administrators to identify and consequently ensure that the revenue of a country is not eroded unfairly. The objective of this paper is to review the CbC Template from a South African perspective and to determine the consequences for taxpayers arising from the information required to be disclosed. It follows that this paper will focus, in particular, on the challenges and consequences that exist within a South African context for a South African taxpayer conducting business in different tax jurisdictions. The paper will further analyse the CbC Template requirements in light of the legislative requirements for Transfer Pricing Documentation in South Africa.
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Lunga, Carolyne Mande. "Investigating at the grassroots: exploring the origins, purposes journalistic practices and outcomes in two award-winning Daily Dispatch editorial projects." Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1002906.
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This thesis explores the origins, purposes, journalistic practices and outcomes of two award-winning projects namely Broken Homes and Slumlords done by Daily Dispatch's Gcina Ntsaluba in 2009. The projects were described by the paper as investigative journalism but interestingly the original idea came from grassroots driven strategies and they were done by adopting alternative news gathering strategies and immersion in the ordinary people, inspired by public journalism. This thesis follows Christians et al's (2009) normative theoretical framework of press roles summarised as the monitorial, facilitative, collaborative and radical roles. It provides normative prescriptions of public and investigative journalism, development and radical journalism. It then draws on sociological theoretical critiques in order to provide an analytical overview of the complex matrix of political, economic and media contexts which influenced the origins, purposes, journalistic practices and outcomes of the two projects. Drawing on a critical realist case study design, the thesis goes on to provide a narrative account of the two projects based on the in-depth interviews exploring the editorial staffs ideas on the origins, purposes, journalistic practices and outcomes of the projects and a qualitative content/thematic analysis of the journalistic texts related to the projects. This primary data is then critically evaluated against normative theories of press performance, especially Nip's (2008) key practices and Haas's (2007) 'public philosophy' of public journalism. It is also evaluated against a normative framework of what constitutes "good investigative journalism" based on Ettema and Glasser (1998), Waisbord (2000) among others. Protess et al 1991's classic mobilisation model is used to interrogate the projects' outcomes. The thesis established that there was a close connection of the monitorial (investigative journalism), facilitative (public journalism) and radical (tabloid journalism) roles at the paper which shows that the roles are not mutually exclusive. The two projects however fell short of the collaborative role (development journalism) which can, partly, be attributed to the adversarial nature of the relationship between the state and the media. The Daily Dispatch also failed to activate a platform for deliberation and public problem solving. There might thus be more scope in adopting a 'facilitative monitorial role' which would not only expose those who violate other people's human rights, corrupt people and institutions that are not performing well. Instead it will also activate civic life and facilitate 'collaboration' between government and the publics in problem solving.
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Štola, Josef. "Srovnání vybraných způsobů ocenění pro nemovitost typu pozemek v lokalitě Znojmo." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232489.
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The subject of my thesis is a comparison of selected methods of measurement suitable for land in the Znojmo area, assess the appropriateness of valuation methods in comparison with the cost of actually realized by sale, devise a procedure for pricing and evaluating the most common method of valuation of land in the selected location. For this work I chose the land, the sale was conducted last year by one of Znojmo Realtors.
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Klink, Petra. "The international financial reporting standard for small and medium-sized entities : the need and form of a third-tier financial reporting standard in Namibia." Diss., 2016. http://hdl.handle.net/10500/21918.
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The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International Financial Reporting Standards (IFRS). Despite simplifications, the requirements of the IFRS for SMEs are still regarded complex and costly to apply, especially for micro entities in developing countries such as Namibia. Consequently, there is a need to further simplify financial reporting requirements for micro entities in the form of a third-tier financial reporting standard. A third-tier standard can take the form of either a separately developed standard or a simplification of existing standard(s). There are more advantages to the development of a standard based on existing standard(s), taking into account the Namibian financial reporting environment. It is therefore recommended that Namibia develop a third-tier standard based on the IFRS for SMEs.Financial Accounting
M. Phil. (Accounting Science)
Books on the topic "Reporting Purpose"
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Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, Natal'ya Orlova, Irina Petrova, Aleksandr Chernoverhskiy, and Tat'yana Romancova. International Financial Reporting Standards. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.
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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international standards.
For undergraduates, postgraduates, teachers of legal and economic educational organizations of higher professional education, heads of economic entities, auditors, practitioners, lawyers and entrepreneurs.
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House, United States Congress. A bill to modify the annual reporting requirements of the Social Security Act, and for other purposes. Washington, D.C: U.S. G.P.O., 2000.
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Ivanov, Yuriy, Roman Filonov, and Dzhaniko Murusidzye. Mechanization and technology of animal husbandry: laboratory practical work. ru: INFRA-M Academic Publishing LLC., 2016. http://dx.doi.org/10.12737/14036.
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In the manual questions of technology, mechanization and automation of processes in animal husbandry are considered; bases of the modern production technology of production of animal husbandry are stated; the short description of designs and the principles of work of the equipment used in animal husbandry is given. All material is issued in the form of the separate laboratory works distributed according to the program of a course. In each laboratory work
separate groups of cars and the equipment according to their classification and technological appointment are considered; method of calculation of the parameters necessary for definition of optimum completing of line and technological lines are presented; questions of operation of the equipment and technical and economic efficiency are taken up.
Each laboratory work includes the purpose, the contents, the reporting and control questions.
The manual is intended for the bachelors who are trained in the direction 35.03.06 "Agroinzheneriya".
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United States. Congress. Senate. A bill to provide for the elimination and modification of reports by Federal departments and agencies to the Congress, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1994.
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United States. Congress. Senate. A bill to amend the Internal Revenue Code of 1986 to require reporting of group health plan information on W-2 forms, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1993.
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Senate, United States Congress. A bill to amend titles XVIII and XIX of the Social Security Act to ensure that individuals enjoy the right to be free from restraint, and for other purposes. Washington, D.C: U.S. G.P.O., 1999.
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US GOVERNMENT. An Act to Amend the Agricultural Marketing Act of 1946 to Enhance Dairy Markets through Dairy Product Mandatory Reporting, and for Other Purposes. [Washington, D.C: U.S. G.P.O., 2000.
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US GOVERNMENT. An Act to Make the Reporting Deadlines for Studies Conducted in Federal Court Demonstration Districts Consistent with the Deadlines for Pilot Districts, and for Other Purposes. [Washington, D.C.?: U.S. G.P.O., 1995.
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United States. Congress. House. A bill to amend title XI of the Social Security Act to restrict the use of physical and chemical restraints and seclusion in certain facilities receiving Medicare and Medicaid funds, to require recording and reporting of informatio on that use and on sentinel events occurring in those facilities, and for other purposes. Washington, D.C: U.S. G.P.O., 1999.
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United States. Congress. Senate. A bill to amend title XI of the Social Security Act to provide an incentive for the reporting of inaccurate Medicare claims for payment, and for other purposes. [Washington, D.C.?]: [United States Government Printing Office], 1997.
Find full textBook chapters on the topic "Reporting Purpose"
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Pijper, Trevor. "Financial Reporting — Serving a Useful Purpose?" In Creative Accounting, 1–12. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_1.
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James, Peter. "The Professionalisation of Environmental and Social Reporting — What has it Achieved?" In Environmental Management Accounting — Purpose and Progress, 57–71. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-010-0197-7_4.
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Ouda, Hassan. "Scope of General Purpose Financial Reporting: An Accountability Perspective." In Practice-Relevant Accrual Accounting for the Public Sector, 123–62. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51595-9_4.
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Levitt, Heidi M. "Telling your qualitative story: How the purpose of your research influences your reporting." In Reporting qualitative research in psychology: How to meet APA style journal article reporting standards., 19–27. Washington: American Psychological Association, 2019. http://dx.doi.org/10.1037/0000121-002.
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Levitt, Heidi M. "Telling your qualitative story: How the purpose of your research influences your reporting." In Reporting qualitative research in psychology: How to meet APA Style Journal Article Reporting Standards (Revised Edition)., 19–27. Washington: American Psychological Association, 2020. http://dx.doi.org/10.1037/0000179-002.
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Mujica Filippi, Juan Diego, and Claudia Ochoa Pérez. "Benefit Corporations in the Peruvian Legal Ecosystem." In The International Handbook of Social Enterprise Law, 729–38. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_35.
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AbstractIn 2020, Peru became the third country in Latin America to adopt the benefit corporation model into its legal system, following its neighbors, Colombia and Ecuador, in proposing a legal model to identify purpose-driven companies. The Peruvian “sociedad de beneficio e interés colectivo” or a BIC company has not only been influenced by the U.S. Model Benefit Corporation Legislation but also by its legal exports, such as the Italian società benefit, the Colombian BIC law, and the Argentinean BIC draft bill. The Peruvian benefit corporation legal ecosystem consists of several newly approved legal documents, such as the law itself, its regulation, and the related reporting guidelines. The law allows the corporate models regulated by the Corporate Act to include three main features: (i) a specific social and environmental purpose in the bylaws; (ii) higher duties and protection for managers and directors; and (iii) transparency and reporting requirements. Additionally, the law grants supervisory power to the Peruvian Competition Authority and oversight of the legal ecosystem to the Peruvian Ministry of Industry. The regulations and reporting guidelines detail these three main features, particularly regarding the companies’ purpose and the transparency and reporting requirements. Only a year after the introduction of the BIC legal ecosystem in Peru, there is an on-going public-private effort to implement the law widely for corporations to actively contribute to the Sustainable Development Goals.
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Prodanova, Natalya A., Nataliya S. Plaskova, and Nadezhda G. Bochkareva. "Organizational and Methodological Support for Self-Assessment Procedures with the Purpose of Preparing Integrated Corporate Reporting." In Complex Systems: Innovation and Sustainability in the Digital Age, 71–78. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-44703-8_9.
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Stewart, Richard. "Valuation for financial reporting purposes." In Principles and Practice of Property Valuation in Australia, 211–23. 3rd ed. London: Routledge, 2021. http://dx.doi.org/10.1201/9781003049555-chapter17.
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Solomons, David. "The purposes of financial reporting." In New Works in Accounting History, 13–19. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003249429-3.
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Speziale, Maria-Teresa. "Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review." In Integrated Reporting, 13–60. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-01719-4_2.
Full textConference papers on the topic "Reporting Purpose"
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MIHAYLOVA, Lyudmila, and Emil PAPAZOV. "SUSTAINABLE REPORTING: PRACTICES AND CHALLENGES." In International Management Conference. Editura ASE, 2022. http://dx.doi.org/10.24818/imc/2021/01.07.
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Sustainable reporting is a modern topic. Nowadays, many organizations strive to achieve sustainable development in their activities, but a relatively small number of them have built systems for reporting and analysing the achieved sustainability. Therefore, reporting and assessment of sustainable development are understood primarily as part of the management process, providing information about the impact that the organization has on the economy, environment, and society. Their combination can help measuring the progress of an organization, setting goals, and outlining areas that will work for its gradual change. Enterprises improve their sustainable reporting through measurement, monitoring and control, showing a positive impact on the socio-economic development of the country and the region. This paper presents some main issues on the topic. The purpose is, on the base of case studies, to characterize and present the sustainable reporting as a challenging practice in Bulgaria.
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Larson, Craig E., and Nico Van Cleemput. "Automated Conjecturing I: Fajtlowicz's Dalmatian Heuristic Revisited (Extended Abstract)." In Twenty-Sixth International Joint Conference on Artificial Intelligence. California: International Joint Conferences on Artificial Intelligence Organization, 2017. http://dx.doi.org/10.24963/ijcai.2017/713.
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Druzhilovskaya, Tatyana, Emilia Druzhilovskaya, Natalia Morozova, Yulia Prikazchikova, and Tatyana Stozharova. "Problems of financial reporting transparency in the implementing national projects." In Human resource management within the framework of realisation of national development goals and strategic objectives. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ddjl7862.
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The most important factor in information transparency (IT) realization in the implementation of national projects (NP) is to increase the transparency of financial reporting (FR) of organizations. At the same time, our studies have shown the existence of a number of significant problems in this area. This article analyzes these problems and ways to solve them. The purpose of the study is to determine the current state of FR transparency of organizations as a factor in ensuring IT in the implementation of NP and to develop recommendations for solving the most pressing problems in this area. During the research, a mixed methodological approach was used, including an analysis of practice in the above-mentioned area, a critical analysis of regulatory documents in this area and a survey of practitioners. The main results and conclusions that determine the scientific novelty of the research are to identify modern problems and ways to solve them in areas related to general approaches to the structure and composition of financial statements, the features of drawing up reporting forms, approaches to disclosing data on various accounting objects in reporting and their impact on the transparency of reporting as a factor in the IT realization in the implementation of the NP.
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Kardos, Barbara, and Andrea Madarasi-Szirmai. "New Trends in Corporate Reporting in the Light of Sustainability." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.28.
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Independently of the negative economic, social and human effects of the COVID-19 virus, sustainability is an emerging issue. The purpose of sustainability and integrated reporting is to create a holistic approach to performance measurement, bridging financial and non-financial measures based on integrated thinking that covers all the key elements of a business. Publishing these reports is a way for external communication to show a comprehensive picture. In order to prepare a good quality report, companies need to identify their stakeholders, their interests, needs and expectations while also presenting all the relevant information in a concise and structured report. In this paper, we describe the background and development of sustainability/integrated reporting in terms of its regulatory and application environment. We concluded that although there are different interests and approaches, intensifying intensions to form generally accepted and uniform regulations in sustainable reporting are existing and escalating. In this paper, we summarise the practice of companies from some EU countries in sustainability/integrated reporting. In practice, despite the common EU directive, the content, level of detailed presentation and structure of the reports of non-financial information differs from country to country and company to company, which restricts the ability to compare these reports or elements.
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Mattiasich-Szokoli, Enikő, and Károly Szóka. "Defining and Evaluating the Information Content of Sustainability Reports." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.16.
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Environmental, Social and Governance (ESG) is a company framework that focuses on environmental, social and corporate governance sustainability. Incorporating ESG into company operations plays a significant role in investment decision-making and can provide a significant advantage over competitors. The challenge is that the ESG does not yet have uniform standards, but several international initiatives have been launched to develop these standards. The European Union's ESG reporting framework is already being developed and is expected to enter into force in 2023. The purpose of reporting is to show how the company fits into its global sustainability goals. The number and depth of ESG topics is significant. The chosen framework will determine which topics are relevant to the company. The aim of our study is to identify and examine financial, economic information and possibilities and methods from which the objectives set out in the Sustainability Report can be verified for both internal and external stakeholders; in this paper we deal with the private sector only. It is important to note that the preparation of a sustainability report will be dataintensive and successful reporting will depend on existing, welldesigned reporting systems.
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Tocev, Todor, Bojan Malchev, Marina Trpeska, and Zoran Minovski. "HOW DOES EU MEMBERSHIP AFFECT NON-FINANCIAL REPORTING? EVIDENCE FROM SELECTED BALKAN COUNTRIES." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0014.
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Non-financial reporting is a form of transparency disclosure where companies disclose information that is not primarily focused on their financial performance, but information related to their activities that contribute to society through environmental protection, social matters, employees, human rights, anti-corruption and other activities affecting the supply chain. The purpose of this research is to analyze non-financial disclosure in selected Balkan countries and to determine how EU membership affects the scope of non-financial reporting. Four countries are included in the research, two of which are EU countries and two are non-EU countries. A total of 40 blue-chip companies that are part of the national stock market indexes for the period of 2019 to 2021 were taken as a sample in the research. We applied content analysis to 120 Audited Consolidated Annual Reports, individual Non-financial Disclosure Reports and all tabs and sub-tabs of official websites from which we identified variables to be statistically tested. A detailed descriptive and comparative analysis will be made to qualitatively and quantitatively describe the characteristics of non-financial reporting in the respective countries, and then the Multivariate Kruskal-Wallis will be conducted to test whether EU membership affects the extent, title, type, and length of the report on non-financial information.
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Ismail, Mohamed. "An Excel Add-in for Accreditation Data Collection and Auto Grading Sheets (AGS): A Canadian Experience." In ASME 2018 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/imece2018-88096.
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In this paper, an Excel Add-in or Xl-App for automating grade recording and graduate attributes assessment at the course level is presented. The Xl-App is one of the three major constituents of the OBACIS System. At the course level, the purpose of the Xl-App is twofold: 1) cutting down the grade compilation and accreditation reporting time and effort by an order of magnitude using the built-in OBACIS accreditation and grading sheets (AGS) module 2) introducing an advanced tool for data-driven continuous improvement (DCI) for enhancing the teaching and learning experience at both course and program levels. The app has a third module used to collect additional information related to accreditation reporting. This information is required by the course information sheets (CIS) mandated by CEAB accreditation questionnaire. The Win-app has a dedicated module that serves that purpose called OBACIS Catalogs. The Xl-App is capable of emitting the data collected in both XLSX and XML formats. The data collected can be easily exported to learning management systems (LMS), grade books, and web marking systems. The OBACIS Win-App can easily parse the data collected from different faculty members using the Xl-App in their raw excel format and integrate them together to generate unified program and faculty-level assessment reports that can be utilized in generating top-down continuous improvement action plans. The Xl-App has been in implementation since early 2015. It had remarkable impact on enhancing the teaching and learning experience of a handful of courses taught by the author. The App improved the robustness of course grading and saved a tremendous amount of time needed for grade and accreditation reporting.
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Nadir Hamd Makhmwri, Adnan, and Ronya Fakhir Hussein. "The importance of the information contained in the general-purpose financial reporting reports for predicting the financial failure of Iraqi banks (proposed model)." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/31.
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The research aims to reach the possibility of relying on the information contained in the financial reporting reports of Iraqi banks to reach the best set of financial ratios that can be used to build the proposed standard model for predicting the failure of troubled and non-stumbling Iraqi banks through statistical analysis of those ratios and extracting the most important ratios affecting the prediction The aim of the research is to build a building with the ability to predict early failure of Iraqi banks, to predict and early detection of weaknesses in financial performance and correct deviations, which helps in achieving goals effectively and efficiently and keeping pace with local and global developments and changes that greatly affect the activity of commercial banks and their financial position. The research reached the construction of the proposed standard model with a total rating quality of (81.9%), Z=0.172X2 -1.505X3+7.750X4-0.330X7+4.712X19-0.071X20+1.008X21-4864 The proposed standard model helps to detect the financial default before it occurs for a period of time, which makes it easier for the bank’s management and the supervisory authorities to take the necessary corrective measures before the failure occurs. The researchers reached a set of conclusions, the most important of which is the need for financial institutions, especially banks, to rely on financial analysis in the field of predicting financial failure, and to pay attention to indicators that have predictive power before default occurs, and in light of the continuous development in technology and accounting science, work must be done to conduct More research on building financial forecasting models and designing financial forecasting software.
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Nadir Hamd Makhmwri, Adnan, and Ronya Fakhir Hussein. "The importance of the information contained in the general-purpose financial reporting reports for predicting the financial failure of Iraqi banks (proposed model)." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/31.
Full textAbstract:
The research aims to reach the possibility of relying on the information contained in the financial reporting reports of Iraqi banks to reach the best set of financial ratios that can be used to build the proposed standard model for predicting the failure of troubled and non-stumbling Iraqi banks through statistical analysis of those ratios and extracting the most important ratios affecting the prediction The aim of the research is to build a building with the ability to predict early failure of Iraqi banks, to predict and early detection of weaknesses in financial performance and correct deviations, which helps in achieving goals effectively and efficiently and keeping pace with local and global developments and changes that greatly affect the activity of commercial banks and their financial position. The research reached the construction of the proposed standard model with a total rating quality of (81.9%), Z=0.172X2 -1.505X3+7.750X4-0.330X7+4.712X19-0.071X20+1.008X21-4864 The proposed standard model helps to detect the financial default before it occurs for a period of time, which makes it easier for the bank’s management and the supervisory authorities to take the necessary corrective measures before the failure occurs. The researchers reached a set of conclusions, the most important of which is the need for financial institutions, especially banks, to rely on financial analysis in the field of predicting financial failure, and to pay attention to indicators that have predictive power before default occurs, and in light of the continuous development in technology and accounting science, work must be done to conduct More research on building financial forecasting models and designing financial forecasting software.
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Baumgartner, Theresa, Marcus Ridgway, Cameron Bruce, Alexander Cormier, Alastair Honey, Scott Johannes, and Nick Wheeler. "Redefining Operations Reporting Codes to Support Digitalization of Well Operations." In IADC/SPE International Drilling Conference and Exhibition. SPE, 2022. http://dx.doi.org/10.2118/208711-ms.
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Abstract Under increasingly volatile market conditions, operators face pressure to increase performance and reduce costs through standardization of engineering, operations, services and equipment. To this effect, an operator has redefined the way it reports onsite operations through the development of a standardized set of reporting activity codes, designed as the backbone of a standardized and digital well design and execution process. The operator recognizes the value of industry wide standardization of fit-for-purpose operations codes and offers to donate the codes to the Open Subsurface Data Universe (OSDU) project. Reporting of well activities with free text descriptions and classifications in 15-minute intervals is a common practice in well operations. The reports have traditionally informed a variety of stakeholders on operations. With a rise of analytics tools and increasingly interconnected digital systems, operators now potentially have millions of hours of classified activity data at their fingertips, with an enormous potential to improve planning and predictability of new operations. With an increased use of data comes an awareness of poor data quality that eliminates performance gains from the data collection efforts. This work describes new concepts that helped to redefine the well activity reporting code set. An interdisciplinary team worked on defining a new operations code set for the requirements of digitized operations reporting and analysis as well as facilitating industry wide data exchange. The new codes were defined based on desired outcomes for data quality, performance analysis, automated key performance indicators (KPIs), insights from manual offset analysis, interdisciplinary interfaces and integrations with a digital well design process. In addition to breakdown of time spent on specific operations, the concepts focus on measuring performance of planned activities only. Thousands of combinations of these codes were redefined drawing on historic examples and engineering expertise from a set of activities across all types of well operations. The effort yielded significant improvements in data quality during reporting through simplification of the coding system and assigning codes to operations in the planning stages of the well construction process to enable the rig team to report actual operations against the plan. Good data quality and well-defined codes in turn enabled calculating KPIs automatically from the data. The standardized operations code set presents a novel way of defining operations codes for requirements beyond reporting, but with digitalization, automation and well design in mind. In addition, the operator offers to donate the set to the industry to lay the foundation for an open-source environment that enables digital technologies to flourish. A copy of the full code set is attached to the publication of this paper.
Reports on the topic "Reporting Purpose"
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Fang, Mei Lan, Lupin Battersby, Marianne Cranwell, Heather Cassie, Moya Fox, Philippa Sterlini, Jenna Breckenridge, Alex Gardner, and Thomas Curtin. IKT for Research Stage 7: Reporting. University of Dundee, December 2022. http://dx.doi.org/10.20933/100001254.
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In 2020, the University of Dundee initiated the development of an Open Research strategy. As part of this initiative, in February 2021 the University’s Library and Learning Centre together with Open Research Champions from the Schools of Health Sciences and Dentistry, formed an Open Research Working group. To build on the University’s open research policy and infrastructure, the purpose of the group was to facilitate ongoing research and development of best practice approaches for our interdisciplinary environment to make outputs, data and other products of our research publicly available, building on University of Dundee’s Open Research policy and infrastructure. Through informal consultations with academic staff and students, the Open Research Working Group found that: → access and reach of research findings can be amplified through effective knowledge mobilisation, and stakeholder and patient and public involvement; and → there was a need for guidance and resources on how-to implement knowledge mobilisation activities with and for stakeholders throughout the entire research process – from proposal development to project completion. In June 2021, the Open Research working group, in partnership with Simon Fraser University’s Knowledge Mobilization Hub began the development of an Integrated Knowledge Translation (IKT) Toolkit, with funding support from the University of Dundee’s Doctoral Academy and Organisational Professional Development. IKT is an approach to knowledge translation that emphasises working in an engaged and collaborative partnership with stakeholders throughout the research cycle in order to have positive impact. The aim was to co-produce evidence-informed, best practice learning materials on how-to: → maintain ongoing relationships between researchers, community stakeholders and decision-makers in research development and implementation; and → facilitate an integrated, participatory way of knowledge production whereby researchers, practitioners and other knowledge users can collaborate to co-generate new and accessible knowledge that can be utilised in contexts ranging from supporting community development to policy guidance for practice. The IKT Toolkit was informed by a focused evidence review and synthesis of published peer-reviewed and grey literature and consists of 8 knowledge briefs and a slide deck co-produced for use in any discipline or sector. Each knowledge brief provides practical guidance and resources to support an IKT process in each of eight key research stages: (i) Partnership Building; (ii) Generating Priorities and Ideas; (iii) Proposal development; (iv) Study Design; (v) Data Collection; (vi) Data Analysis; (vii) Reporting and (viii) Dissemination. The current knowledge brief provides IKT guidance on Research Stage 7: Reporting.
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Nelson, Gena. A Systematic Review of the Quality of Reporting in Mathematics Meta-Analyses for Students with or at Risk of Disabilities Coding Protocol. Boise State University, July 2021. http://dx.doi.org/10.18122/sped138.boisestate.
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The purpose of this document is to provide readers with the coding protocol that authors used to code 22 meta-analyses focused on mathematics interventions for students with or at-risk of disabilities. The purpose of the systematic review was to evaluate reporting quality in meta-analyses focused on mathematics interventions for students with or at risk of disabilities. To identify meta-analyses for inclusion, we considered peer-reviewed literature published between 2000 and 2020; we searched five education-focused electronic databases, scanned the table of contents of six special education journals, reviewed the curriculum vitae of researchers who frequently publish meta-analyses in mathematics and special education, and scanned the reference lists of meta-analyses that met inclusion criteria. To be included in this systematic review, meta-analyses must have reported on the effectiveness of mathematics-focused interventions, provided a summary effect for a mathematics outcome variable, and included school-aged participants with or at risk of having a disability. We identified 22 meta-analyses for inclusion. We coded each meta-analysis for 53 quality indicators (QIs) across eight categories based on recommendations from Talbott et al. (2018). Overall, the meta-analyses met 61% of QIs and results indicated that meta-analyses most frequently met QIs related to providing a clear purpose (95%) and data analysis plan (77%), whereas meta-analyses typically met fewer QIs related to describing participants (39%) and explaining the abstract screening process (48%). We discuss the variation in QI scores within and across the quality categories and provide recommendations for future researchers so that reporting in meta-analyses may be enhanced. Limitations of the current study are that grey literature was not considered for inclusion and that only meta-analyses were included; this limits the generalizability of the results to other research syntheses (e.g., narrative reviews, systematic reviews) and publication types (e.g., dissertations).
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Nelson, Gena. A Systematic Review of the Quality of Reporting in Mathematics Meta-Analyses for Students with or at Risk of Disabilities Coding Protocol. Boise State University, Albertsons Library, July 2021. http://dx.doi.org/10.18122/sped.138.boisestate.
Full textAbstract:
The purpose of this document is to provide readers with the coding protocol that authors used to code 22 meta-analyses focused on mathematics interventions for students with or at-risk of disabilities. The purpose of the systematic review was to evaluate reporting quality in meta-analyses focused on mathematics interventions for students with or at risk of disabilities. To identify meta-analyses for inclusion, we considered peer-reviewed literature published between 2000 and 2020; we searched five education-focused electronic databases, scanned the table of contents of six special education journals, reviewed the curriculum vitae of researchers who frequently publish meta-analyses in mathematics and special education, and scanned the reference lists of meta-analyses that met inclusion criteria. To be included in this systematic review, meta-analyses must have reported on the effectiveness of mathematics-focused interventions, provided a summary effect for a mathematics outcome variable, and included school-aged participants with or at risk of having a disability. We identified 22 meta-analyses for inclusion. We coded each meta-analysis for 53 quality indicators (QIs) across eight categories based on recommendations from Talbott et al. (2018). Overall, the meta-analyses met 61% of QIs and results indicated that meta-analyses most frequently met QIs related to providing a clear purpose (95%) and data analysis plan (77%), whereas meta-analyses typically met fewer QIs related to describing participants (39%) and explaining the abstract screening process (48%). We discuss the variation in QI scores within and across the quality categories and provide recommendations for future researchers so that reporting in meta-analyses may be enhanced. Limitations of the current study are that grey literature was not considered for inclusion and that only meta-analyses were included; this limits the generalizability of the results to other research syntheses (e.g., narrative reviews, systematic reviews) and publication types (e.g., dissertations).
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James, Mark, Tania Mendo, Hannah Ladd-Jones, Paddy McCann, Swithun Crowe, Alexander James Coram, and Simon Northridge. Scottish Inshore Fisheries Integrated Data System (SIFIDS): work package 5 final report identifying fishing activities and their associated drivers. Edited by Mark James and Hannah Ladd-Jones. Marine Alliance for Science and Technology for Scotland (MASTS), 2019. http://dx.doi.org/10.15664/10023.23451.
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[Extract from Executive Summary] The purpose of this Work Package was to: 1. Define fisher derived data collection parameters. 2. Identify and if possible, develop a quality assured system for the collection of fisher derived anecdotal and experiential information. 3. Develop an appropriate sampling design/method that could be streamed to a relational data resource. 4. Develop risk based management strategies. 5. Investigate applicable techniques/strategies for ‘change management’ regarding accurate voluntary reporting by the industry.
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Nelson, Gena. Special Education Math Interventions. Boise State University, March 2021. http://dx.doi.org/10.18122/sped_facpubs/133/boisestate.
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The purpose of document is to provide readers with the coding protocol that authors used to code 22 mathematics intervention meta-analyses focused on participants with or at-risk of disabilities. The author drafted this coding protocol based on the meta-analysis quality indicators recommended by Talbott et al. (2018, pp. 248–249); specifically, the author considered the variables presented in Table 1 of Talbott et al. and supplemented the information so that the variables and definitions were specific to the purpose of this systematic review. We coded each meta-analysis for 53 variables across eight categories, including: Quality of Clear Research Questions, Quality of Eligibility Criteria, Quality of Search Procedures, Quality of Screening Criteria, Quality of Coding Procedures, Quality of Research Participants and Contexts, Quality of Data Analysis Plan, and Quality of Reporting Results. The mean interrater reliability across all codes using this protocol was 87.8% (range across categories = 74% –100%).
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Thomas Austin, Evan, Paul Kang, Chinedu Mmeje, Joseph Mashni, Mark Brenner, Phillip Koo, and John C Chang. Validation of PI-RADS v2 Scores at Various Non-University Radiology Practices. Science Repository, December 2021. http://dx.doi.org/10.31487/j.aco.2021.02.02.
Full textAbstract:
Purpose: The purpose of this study was to validate the second version of the Prostate Imaging Reporting and Data System (PI-RADSv2) scores in predicting positive in-bore MRI-guided targeted prostate biopsy results across different non-university related institutions. The study focuses on PI-RADS v2 scoring because during the study period, PI-RADS v2.1 had not been released. Materials and Methods: This was a retrospective review of 147 patients who underwent multiparametric magnetic resonance imaging (mpMRI) of the pelvis followed by in-bore MRI-guided targeted prostate biopsy from December 2014 to May 2018. All lesions on mpMRI were rated according to PI-RADS v2 criteria. PI-RADS v2 scores were then compared to MR-guided biopsy results and pre-biopsy PSA values. Results: Prostate Cancer (PCa) was detected in 54% (80/147) of patients, with more prostate cancer being detected with each subsequent increase in PI-RADS scores. Specifically, biopsy results in patients with PI-RADS 3, 4, and 5 lesions resulted in PCa in 25.6% (10/39), 58.1% (33/55), and 86.0% (37/43) respectively. Clinically significant PCa (Gleason score ≥7) was detected in 17.9% (7/39), 52.7% (29/55), and 72% (31/43) of cases for PI-RADS 3, 4, and 5 lesions respectively. When the PI-RADS scoring and biopsy results were compared across different institutions, there was no difference in the PI-RADS scoring of lesions or in the positive biopsy rates of the lesions. The sensitivity, specificity, PPV, and NPV for PI-RADS 3-4 lesions were also not statistically different across the institutions for detecting Gleason 7 or greater lesions. Conclusion: Our results agree with prior studies that higher PI-RADS scores are associated with the presence of clinically significant PCa and suggest prostate lesions with PI-RADS scores 3-5 have sufficient evidence to warrant targeted biopsy. The comparison of PI-RADS score across different types of non-university practices revealed no difference in scoring and biopsy outcome, suggesting that PI-RADS v2 can be easily applied outside of the university medical center setting. Clinical Relevance: PI-RADS v2 can be applied homogeneously in the non-university setting without significant difference in outcome.
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Apiyo, Eric, Zita Ekeocha, Stephen Robert Byrn, and Kari L. Clase. Improving Pharmacovigilliance Quality Management System in the Pharmacy and Poisions Board of Kenya. Purdue University, December 2021. http://dx.doi.org/10.5703/1288284317444.
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The purpose of this study was to explore ways of improving the pharmacovigilance quality system employed by the Pharmacy and Poisons Board of Kenya. The Pharmacy and Poisons Board of Kenya employs a hybrid system of pharmacovigilance that utilizes an online system of reporting pharmacovigilance incidences and a physical system, where a yellow book is physically filled by the healthcare worker and sent to the Pharmacy and Poisons Board for onward processing. This system, even though it has been relatively effective compared to other systems employed in Africa, has one major flaw. It is a slow and delayed system that captures the data much later after the fact and the agency will always be behind the curve in controlling the adverse incidents and events. This means that the incidences might continue to arise or go out of control. This project attempts to develop a system that would be more proactive in the collection of pharmacovigilance data and more predictive of pharmacovigilance incidences. The pharmacovigilance system should have the capacity to detect and analyze subtle changes in reporting frequencies and in patterns of clinical symptoms and signs that are reported as suspected adverse drug reactions. The method involved carrying out a thorough literature review of the latest trends in pharmacovigilance employed by different regulatory agencies across the world, especially the more stringent regulatory authorities. A review of the system employed by the Pharmacy and Poisons Board of Kenya was also done. Pharmacovigilance data, both primary and secondary, were collected and reviewed. Media reports on adverse drug reactions and poor-quality medicines over the period were also collected and reviewed. An appropriate predictive pharmacovigilance tool was also researched and identified. It was found that the Pharmacy and Poisons Board had a robust system of collecting historical pharmacovigilance data both from the healthcare workers and the general public. However, a more responsive data collection and evaluation system is proposed that will help the agency achieve its pharmacovigilance objectives. On analysis of the data it was found that just above half of all the product complaints, about 55%, involved poor quality medicines; 15% poor performance, 13% presentation, 8% adverse drug reactions, 7% market authorization, 2% expired drugs and 1% adulteration complaints. A regulatory pharmacovigilance prioritization tool was identified, employing a risk impact analysis was proposed for regulatory action.
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UK, Ipsos. Survey of public attitudes towards precision breeding. Food Standards Agency, October 2022. http://dx.doi.org/10.46756/sci.fsa.ouv127.
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The Genetic Technology (Precision Breeding) Bill is currently going through Parliament. Although this bill is ‘England only’ and food and feed safety and hygiene is a devolved issue, the Food Standards Agency (FSA) will introduce a separate regulatory framework for precision bred organisms (PBOs), should the Bill become law. The FSA will also work with stakeholders in Scotland, Wales and Northern Ireland to ensure consumers’ interests are protected in relation to PBOs. The FSA / Food Standard Scotland (FSS) is science and evidence led. In August 2022, the FSA and FSS commissioned Ipsos UK to conduct a two-phase social research project on precision breeding. Phase One, now complete, involved a survey of 4,177 UK residents with robust samples in each UK nation to allow comparisons between and within nations. Phase Two, scheduled to start in September 2022 and report in early 2023, will comprise a series of Citizens’ Forums in England, Wales and Northern Ireland(footnote 1). The overall aims of this project are to: explore consumer attitudes towards precision breeding gather consumer views on the FSA’s proposed regulatory framework understand consumer information needs inform how to communicate with consumers about precision breeding. This document presents interim findings for this project, reporting descriptive data from Phase One. Phase One’s core aims were to provide a snapshot of consumers’ awareness and self-assessed knowledge of precision breeding, its perceived acceptability, risks and benefits, and consumer appetite for information about this production method. These data show that awareness of precision breeding is very low, something which should be borne in mind when considering these findings. While these data reveal that there is a general openness to trying precision bred foods across the UK, with more people anticipating benefits than disbenefits from the use of precision breeding, there is a large degree of uncertainty about what impact precision bred foods may have on the different parts of the food system. This is reflected in the relatively large proportions of people taking a neutral stance or indicating they do not know enough to answer survey questions and in the strong appetite expressed for information about precision breeding to be provided. The next phase of this project will be essential for the FSA’s ability to interpret these findings’ implications, and to understand what is informing consumers’ views. The purpose of Phase One has always been to let the FSA know ‘what’ consumers think about precision breeding; Phase Two’s purpose is to build our understanding ‘why’ they think it. This will allow the FSA to develop a more nuanced understanding of consumers’ needs and incorporate this into the design of the future regulatory framework and any engagement with consumers on precision breeding. FSS will be carrying out further research in Scotland.
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Hanbali, Layth, Elliot Hannon, Susanna Lehtimaki, Christine McNab, and Nina Schwalbe. Independent Monitoring Mechanism for the Pandemic Accord: Accountability for a safer world. United Nations University International Institute of Global Health, November 2022. http://dx.doi.org/10.37941/rr/2022/1.
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To address the challenges in pandemic preparedness and response (PPR), the World Health Assembly (WHA), at a special session in November 2021, established an Intergovernmental Negotiating Body (the INB) and tasked it with drafting a new legal instrument for PPR. During its second meeting in July 2022, the INB decided to develop the accord under Article 19 of the WHO Constitution, which grants the WHO the authority to negotiate a legally-binding Convention or Agreement and requires ratification by countries according to their local laws to enter into force. The aim is to complete negotiations and adopt a new pandemic instrument at the WHA in May 2024. The new legally binding agreement aims to address many of the failures exposed by the COVID-19 pandemic. However, the adoption of such an agreement is not the end of the process but the beginning. The negotiations on the instrument must establish a mechanism to monitor countries' compliance with the accord, particularly on the legally-binding elements. In this paper, we recommend creating such a mechanism as part of the accord: an independent committee of experts that monitors state parties' compliance with the pandemic accord and the timeliness, completeness, and robustness of states’ reports on their obligations. Its primary purpose would be to verify state self-reports by triangulating them with a range of publicly available information, making direct inquiries, and accepting confidential submissions. It would report its findings to a body consisting of or that is directly accountable to heads of state, with a particular focus on elevating instances of non-compliance or inadequate reporting. Its reports would also be available to the public. The proposed design builds on the analysis of strengths and weaknesses of existing monitoring approaches to 11 international treaties and mechanisms within and outside of health, a review of the literature, and interviews and input from more than 40 experts from around the world.
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Lucas, Brian. Impact of COVID-19 on Poaching and Illegal Wildlife Trafficking Trends in Southern Africa. Institute of Development Studies (IDS), January 2022. http://dx.doi.org/10.19088/k4d.2022.017.
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This rapid review focuses on the impact COVID-19 pandemic om poaching and illegal wildlife trafficking. It provides an overview of the recent research and summarises the key themes. This review found that poaching for the purpose of international trafficking of illegal wildlife products, generally decreased. These declines are largely attributed to the disruption of transportation routes used by wildlife traffickers to move illicit goods within Southern Africa and overseas by air, and in some locations to the effects of local lockdown measures. Poaching for subsistence consumption (bushmeat) generally increased across Southern Africa and worldwide during the COVID-19 pandemic, incentivised largely by economic hardship and opportunities presented by a reduction in the capacity for anti-poaching enforcement and reduced numbers of tourists, whose presence tends to deter poachers. In the long term, poaching and trafficking are likely to return to pre-pandemic levels. Commercial poachers and traffickers are likely to adjust their transportation routes and adapt their business models to take advantage of opportunities. More positively, some authors have suggested the possibility that the COVID-19 pandemic could influence public attitudes against wildlife trafficking and in support of conservation. Trends in poaching and illegal wildlife trafficking during the COVID-19 pandemic vary significantly across and within countries. The impacts resulting from the measures put in place to reduce the spread of COVID-19 have varied significantly depending on local contexts. Up-to-date data on recent trends during the pandemic are scarce. Good quality data are available on poaching and trafficking of high-value commodities such as elephant ivory and rhino horn, while data on poaching for subsistence are less rigorous and often anecdotal. Much of the evidence available for both types of poaching is not systematic and comes from news media reports, and suffers from inherent difficulties of collecting data on illegal activities. Data collection during the pandemic has also been hampered by the challenges of working safely during the pandemic, funding for monitoring and research has been reduced in most areas, and some reporting processes have not yet analysed data collected during 2021.