The Factors Influencing Corporate Social Responsibility...

The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia. Ayman I. F. Issa Dongbei University of Finance and Economics Abstract The aim of this study is to investigate the relationship between the corporate social responsibility disclosure †CSRD† index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and age. To the best of my knowledge this the first to use the GRI 4th edition indicators to construct the CSRD index and evaluate Saudi listed firms. The data covers three years from 2012- 2014 and sample of 109 listed firms from 13 sectors in Kingdom Saudi Arabia â€Å"KSA†. The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. Keywords: Corporate Governance, Corporate Social Responsibility, Social Accounting, Sustainable Reports. 1. Introduction Corporate social responsibility â€Å"CSR† and corporate governance â€Å"CG† are prior agenda for policy makers, researchers and business managers in countries across the world. This has greater relevance after memorable cases such as Arthur Anderson, Worldcom and Enron in the USA. CG has been brought under greater scrutiny following the global financial crisis of 2007-2008 (Peters et al., 2011). Attention has been drawn to CSR since the 1950s, when firms began to claim they had responsibilities to society and that their actions couldShow MoreRelatedResearch Of Corporate Social Responsibility Report1421 Words   |  6 PagesResearch of Corporate Social Responsibility Report The recent fifteen years saw a dramatic increase of the corporate social responsibility (CSR) report. There were more than 3300 CSR reports in 2008 while the number of 2002 was less than 100. More and more companies especially some multinational corporations among the world are keen to proving the sustainability, in order to improve their corporate image and credibility (Adams, 2002). This essay will explain why there are an increasing number ofRead MoreQuantitative Positive Disclosures With Quantitative Negative Disclosures1171 Words   |  5 Pagesfirms could use SER disclosures to legitimise activities to lenders and shareholders (Haniffa and Cooke 2005). SERs can be used by managers to frame how Financial stake holders interpret financial information, specifically to manipulate stakeholders reaction to disappointing financial reports, by changing the focus and constructing a disconfirmatory effect on the financial figures (Neu et al., 1998, p.270). Qualitative positive disclosu res with quantitative negative disclosures (Gibbins et al., 1990)Read MoreAccounting Theory Assignment 21710 Words   |  7 PagesTopic: How social and environmental reporting practices undertaken by companies highlight the limitations of the conceptual framework. Introduction: Accountancy has always been concerned with mainly the accountability of directors to shareholders and companies to creditors. As companies grow larger and become more integrated with the society, this call for a focus towards sustainability and being accountable to a wider range of stakeholders (Perks, 1993). Corporate Social Responsibility is definedRead MoreEthical Issues1128 Words   |  5 PagesEthics Issues University of Phoenix MGT 216 Organizational Ethics and Social Responsibility 20th July, 2009 Ethics Issues Less than a year ago a regional property supervisor working for California Commercial Investment found an accountant stealing from the company. More specifically, the accountant was posting charges for one of our buildings (i.e. labor and supplies for painting), cutting checks, misleading the owner to sign them and cashing them for himself. He was able to steal a few thousandRead MoreCorporate Social Reporting ( Csr )1556 Words   |  7 PagesCorporate Social Reporting (CSR) Abstract Organizations embark on social and environmental reporting for a variety of different reasons and not to simply improve credibility with stakeholders; although that is a primary reason in many organizations. However, other organizations have different objectives altogether that can include a range of different motivations. Some models have broken the range of motivations into signaling or greenwashing or used legitimacy theory to explain the motivationsRead MoreSegment Reporting1368 Words   |  6 PagesAccounting Standards for the Public Sector Objective The objective of this Standard is to establish principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountabilityRead MoreCritical assessment of annual report of Wm Morrison Supermarkets Plc1860 Words   |  8 Pagescompany to make their decisions. Wm Morrison Supermarkets Plc (abbreviated as â€Å"Morrisons† below) is â€Å"the UK’s fourth largest food retailer by sale† (Morrisons, 2013). This report will use Morrisons as an example to make a critical evaluation of corporate annual report. There will be mainly four parts in this report. First of all, an overview of the annual report of Morrisons will be provided. On this basis, the second part will critically assess the section of â€Å"Performance and Strategy Review† ofRead MoreAccounting Theory Assignment13240 Words   |  53 PagesFinancial Reporting and Disclosure Issues: FRANCE CL E A N S P A C E LT D 24 March 2011 By: Charn Gek Cheng, Chiang Soo Ling, Kummar Sokali Muthu Mogan, Lee Siew Fen Samantha To: Mrs Maria Long MEMORANDUM To: Mrs Maria Long, Manager Accounts Department, Cleanspace Ltd From: Date: Subject: Accounting Theory Team No. 29 24 March 2011 Report on Financial Reporting and Disclosure Practices of France Enclosed is the research on â€Å"Financial Reporting and Disclosure Practices of France† forRead MoreLegitimacy Theory Stakeholder Theory3298 Words   |  14 PagesPart A Section (i) The articles chosen for this essay paper were â€Å"Corporate Environmental Reporting: A test of legitimacy theory† by Trevor D. Wilmshurst and Geoffrey R. Frost and â€Å"The Stakeholder Theory: Concepts, Evidence and Implications† by Thomas Donaldson and Preston Lee. There were several factors that contributed to my choosing these particular articles for my study. First and foremost, these articles were both peer reviewed and the journals they were sourced from, namely theRead MoreCase Study Analysis of Royal Ahold Scandal7067 Words   |  29 PagesFinal exam assignment Introduction Over the last few decades there have been a number of cases of high profile corporate collapses and fraud scandals. In essence, the unethical behaviour of corporations affects us all, such as shareholders’ lost financial investments, employees who lost their jobs, other companies that provided goods and services to the company, as well as the economic impact on domestic and international communities. In this paper I will focus on the case study of Royal Ahold

The Decline Of Cognitive Decline - 1312 Words

Are nursing homes associated with the acceleration of cognitive decline? The relevance of this question is that there are numerous families that are concerned about their loved one s health when they are placed into a nursing home. First, what are some of the reasons for families to place their loved one’s into a nursing home? Second, what is Alzheimer’s and Dementia? Third, what are the reasons for the decline in residents cognitive behaviors? Finally, how can we help change the acceleration of cognitive decline? Nursing homes are suppose to be helping the residents maintain their health as long as they can but are they helping the residents? If nursing homes are more suitable for the well being of the suffering loved one, then†¦show more content†¦Also, when the family is taking care of them, it becomes stressful and straining to care for them on their own, especially when the impairments worsen. If the family still does not wish to place them into a long-term facility, they have the option of placing them into a daycare, just to give the family members a break from day-to-day (Rabins). Everyone needs a break, including the ones who try to their best running their life while caring for someone who is worsening and shows progression of Alzheimer s. In addition to having to care for a person going through a progression of a physical impairment, but also having to watch them progress with Alzheimer’s is extremely hard. It becomes difficult when the family does not fully understand what Alzheimer s and Dementia is. In order to care for someone with Alzheimer’s and or Dementia they should proceed to look further into it. Various studies have been done to help explain to families what each problem is and how to care for someone with Alzheimer’s and Dementia. Dementia is caused by damage to brain cells (What). Most commonly the first region of the brain cells damaged would be the cells in the hippocampus, whi ch is the center of learning and memory in the brain (What). Depending on what type of Dementia the patient has will depend on the area of the brain that is affected (What). Dementia has a wide range of symptoms associated with a decline in

The Marketing And Advertising Industry Essay - 1276 Words

One of the most popular and controversial topics in today’s society happens once every four years; I am of course talking about the presidential election. During the presidential election, candidates from their respected parties dump millions of dollars into advertising and marketing to their campaigns in order to touch the lives of millions of Americans in order to potentially gain the vote individuals. During the most recent election, Clinton and Trump combined to raise a total of over $200 Million (Bloomberg). Although this seems like so much money in order to gain the backing of many, the marketing and advertising industry in 2015 has grown to be an almost 200 billion dollar a year industry according to Wall Street Journal (Dwoskin). I’m sure many people question why do we have to spend this much money to get consumers to purchase certain products, change their viewpoints and even develop new cultures. I too was curious on how this industry became so large and if s pending over 200 billion dollars a year had a positive impact on consumer brand awareness. What is the history of Marketing and Advertising how has marketing and advertising changed over time and what trends will stay the same or what new ways will be developed in the future. Through Raymond Williams article Advertising, the Magic System as well as researching different articles and looking at the industries statistics, I strongly believe we can learn a lot through marketing and advertising to help strengthenShow MoreRelatedHow Do Trend in the Marketing Industry, Such as Integrated Marketing, Affect Advertising?1037 Words   |  5 Pages1. How do trend in the marketing industry, such as integrated marketing, affect advertising? Nowadays, there are too many trends in the marketing industry which we can see all over the places. These trends do not only give implication to the industry itself, it also affects the advertising field as well. Internet Marketing  is an all-inclusive term for marketing products and/or services online – and like many all-inclusive terms, Internet marketing means different things to differentRead MoreE Marketing vs Traditional Marketing in the Middle East1427 Words   |  6 Pages The potential of e-marketing as strong form of marketing has been discussed in many publications. Despite the worldwide and the Middle East1 overwhelming statistics regarding the phenomenal growth of e-marketing and all other forms on internet based media. There was never clear method, to clearly identify the future expectations of the internet marketing. E-marketing has grown rapidly in the past decade, many companies have This paper will discuss the growth of e-marketing in the Middle East inRead MoreMarketing Is A Complex And Valuable Tool1201 Words   |  5 PagesMarketing is a complex and valuable tool in the business industry. Marketing is defined as â€Å"the action or business of promoting and selling products or services, including market research and advertising† (Oxford). Marketing is an industry that implements several tactics and strategies to entice consumers to use or purchase a certain brand or product. Several marketing tactics include persuasion through physiological, emotional, and logical appeal to make products and services seem more glamorousRead MoreExplain Marketing Opportunities Essay1606 Words   |  7 PagesExplain marketing opportunities. Provide an example. A marketing opportunity is a potentially favourable condition in which a business can capitalise on a changing trend or an increasing demand for a product by a demographic group that has yet to be recognised by its competitors. For a market opportunity to exist, a company must be able to identify who its potential customers are, the specific needs that need to be met, the size of the market, and its capacity to capture market share. Example: PolaroidRead MoreCaroline Le Bon s Fashion Marketing Essay1402 Words   |  6 PagesCaroline Le Bon’s Fashion Marketing and Harriet Posner’s Marketing Fashion, defines fashion marketing and its elements. Fashion marketing and advertising is the process of analyzing, developing and marketing current fashion trends to satisfy consumer needs. Both or the readings discuss the role of marketing in the fashion industry and its differences to marketing other products. Fashion products are often trended items, temporary items based on design color, fabric and pattern. Le Bon and PosnerRead MoreCurrent Health Care Marketing Techniques and Trends821 Words   |  3 Pagesï » ¿Current Health Care Marketing Techniques and Trends Current Health Care Marketing Techniques and Trends: In past few decades, the nature of marketing in the health care industry has changed significantly because of the recent developments that have contributed to the need to develop innovative marketing techniques and trends. These developments witnessed the adoption of marketing techniques from other industries and the creation of marketing approaches that are healthcare-specific. Some of theRead MoreThe Revenue Picture For American Journalism1651 Words   |  7 PagesThe Revenue Picture for American Journalism, and How It Is Changing 1. Advertising Still Dominates a. 69% of all domestic news revenue comes from advertising i. $43 billion of $63 b. Audience revenue accounts for 24% of the total revenue i. Subscriptions, cable fees, etc. c. Event hosting, marketing services and web consulting account for 7% of the total d. 1% total comes from Personal wealth, philanthropy 2. The Old and the New a. 58% combined digital and print ads i. Decline 2005: $49 billionRead MoreMarketing Of A Good Cash Flow973 Words   |  4 Pages Marketing plays an important part in successful business undertakings role. The way one markets one’s business will determine one’s level of success or failure process. The major factor to successful marketing is to know the customers’ demands, supplies, and mindset. They are the ones to determine whether one stays in business. Look for ways to gather as much insight and suggestions from customers in positive situations as much as possible. Ask for their advice, problems, and insights in everyRead MoreAnalysis of Marketing Through History1091 Words   |  5 PagesSurprisingly, the marketing community started out with a few handbills and ads that were considered boring and unreadable. In the early days, companies and marketers barely researched what their consumers truly wanted in a product. Over the last century, the marketing landscape has changed dramatically with the introduction of technology, and an emphasis on providing value to the customer. The Beginnings of Marketing One of the earliest and most successful marketing campaigns were those forRead MoreInnovation And Marketing Of Marketing Management Essay1300 Words   |  6 PagesWhat is innovation? The Importance of Innovation and creativity in advertising/marketing industry Creative advertising and marketing management is necessary in order to have a complete understanding of how producers and sales companies work effectively. While advertising performs the communicative function of informing consumers about a company’s product or services, creative advertising also attracts people to the market, marketing management is a much more complex managerial process. Today, in current

Intravenous Therapy is an Invasive Procedure Sample for Students

Question: Discuss about the Evidence Based Nursing Research. Answer: Clinical bottom line The difference between clinically-indicated replacement of peripheral venous catheter and routine replacement of peripheral venous catheter is to be understood for better patient outcomes. Clinical Scenario Among patients hospitalised in different healthcare settings, intravenous therapy is an invasive procedure considered commonly for application. Intravenous catheter insertion is allied with an increased risk of bacteraemia and phlebitis. This results in poor patient outcomes as well as increased health burden. Current guidelines of CDC put forward the recommendation that the peripheral intravenous (IV) catheters are to be replaced every three or four days for the restriction of potential chances of infection. On the other hand, the guideline has cited only single observational study for supporting the related recommendation. The study has created a pool of uncertainty that whether peripheral intravenous catheter management can be done adequately this way. The intervention that has therefore been under consideration as an alternative is that an intravenous peripheral catheter is only to be replaced in the presence of a clinical indication, such as pain, infiltration, redness, blockage , leakage, swelling, and phlebitis. There was, therefore, a necessity to assess the impact of the removal of peripheral IV catheters at the time of clinical indication in comparison to the removal of the catheters on a routine basis (Webster et al., 2010). Question P- Patients admitted at healthcare settings with insertion of intravenous catheters E- Removal of peripheral intravenous catheters when clinically indicated C- Removal of peripheral intravenous catheters in a routine manner O- Significant reduction in risk of phlebitis and bacteraemia T- Until discharge from health care setting Search Strategy Electronic search- The Specialised Register and the Cochrane Central Register of Controlled Trials (CENTRAL) of Cochrane Peripheral Vascular Diseases (PVD) Group were searched for appropriate publications. The Specialised Register is a collection of weekly electronic searches of AMED, MEDLINE, EMBASE, CINAHL, as well as other applicable journals. Other resources- Manufactures and researchers were also contacted for obtaining all relevant unpublished data. There was no language restriction as a translation of the summary of the articles was done. Study Summary Type of study- The studies reported were all randomised controlled trials that compared the effectively routine removal of peripheral IV catheters with the removal of peripheral IV catheters at the time of clinical indication. Cross-over trails were not included in the review. Patients reported- All patients who required a peripheral IV catheter to be placed in situ for three days at a minimal for the applicationof continuous or intermittent therapy. The participatory group included patients cases in nursing homes, hospitals and community settings. Participants receiving parental fluids were not included in the review. Intervention- All duration of clinically-indicated replacement against routine replacement were included. Catheters of any material, coated or non-coated with any material or covered by any dressing were included. Outcomes- Primary outcomes were: Alleged device-related bacteraemia Cost Thrombophlebitis Secondary outcomes were: Infiltration Catheter occlusion Mortality Number of catheter re-sits for each patient Satisfaction Local infection Pain Validity Appropriate measures were taken for eliminating chances of bias. Two review authors were responsible for independently assessing the quality of qualified trials by utilisation of PVD quality assessment criteria. Any arising differences were resolved through consensus to a third reviewer. Reporting bias was evaluated by utilising guidelines in Cochrane Hand-book for Systematic Reviews of Intervention. All the studies included in the review avoided section bias. Allocation concealment was also ensured. Even though the authors of the review were involved in one or more of the trials included in the review, potential bias was eliminated through following clearly described procedures. A proper search for literature was done while the methods used were reproducible and transparent. There was no conflict of interest among the authors. Results In five trials that comprised of 3408 participants 44% reduction was found in the suspected catheter-related bacteraemia in the clinically-indicated group (0.2 versus 0.4%). However this result was not statistically significant (95% confidence interval (CI), odds ratio (OR) 0.57; 0.17 to 1.94; P = 0.37). Assessment of phlebitis was done through six trials with a total number of 3455 patientts. In this case a non-significant increase in phlebitis was noted in the group with replacement of catheters when clinically indicated (9% versus 7.2%). In this case the OR was 1.24 (95% CI 0.97 to 1.60; P = 0.09). phlebitis was alos measured per 1000 device days with the help of data retrieved from five trials. This amounted to a total of 9779 device days. No statistical differences were found in the incidences of phlebitis per 1,000 device days. The comparison was done with 1.6 cases of clinically indicated catheter replacement per 1,000 catheter days, and 1.5 cases of routine catheter replaceme nt per 1,000 catheter days. The combined Odds Ratio was found to be 1.04 (95% CI 0.81 to 1.32; P = 0.77). Measurement of cost was done with two trials and a total number of 961 patients. Significantly reduction of costs of cannulation was noted in the clinically-indicated group (mean difference (MD) -6.21; 95% CI -9.32 to -3.11; P = 0.000). Comments The systematic review was not successful in drawing any conclusive evidence of advantages of changing intravenous catheters every 72 hours or 96 hours. Subsequently, it can be stated that health care organisations are presented with an option to consider significant changes in their policies whereby catheters of patients would only be changed at the time of clinical indication. The ultimate benefit would be a major cost savings as well as better patient outcomes and increased satisfaction level of patients with relieve from clinical pain. Reference Webster, J., Osborne, S., Rickard, C., Hall, J. (2010). Clinically-indicated replacement versus routine replacement of peripheral venous catheters.Cochrane Database Syst Rev,3.