2 resultados para Intellectual

em Academic Archive On-line (Jönköping University


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Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report. Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure. Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.

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Background: Children with disabilities living in low and middle income countries’ perceptions of participation are not shown in research. These perceptions are important for providing appropriate interventions. Aim: To describe how children aged 8-12 with an intellectual disability living in Ethiopia perceive their situation regarding participation in activities in everyday life. Method: A descriptive design with a quantitative approach was used. The sample was gathered using consecutive sampling. Fifteen structured interviews were conducted, using “Picture my participation,” an instrument under development. Analyses were made using SPSS Statistics and Microsoft Excel. Results: The children perceived that they participated in activities in everyday life. There was a broad variation in the activities the children prioritized as most important. On a group level, they were very involved in these activities. The majority did not experience any barriers to perform these activities. Conclusions: The perceptions of the majority of the children were that they were involved in daily activities. They did not experience any barriers to participation. The results should be read with caution and generalization is not possible, due to the sample characteristics and that the instrument is under development.