Strategic Information Disclosure through Integrated Reporting : A study on OMXS30-listed companies’ compliance with the <IR> Framework content element Strategy and Resource Allocation

Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. Integrated reporting has been presented as a solution to this problematic situation. The question is whether the corporate world believe this to be the solution and if the development of corporate reporting is heading in this direction. Purpose - This thesis aims to examine and assess to what extent companies listed on the OMX Stockholm 30 (OMXS30), as per 2016-02-28, comply with the Strategic content element of the <IR> Framework and how this disclosure has developed since the framework’s pilot project and official release by using a self-constructed disclosure index based on its specific items. Methodology – The purpose was fulfilled through an analysis of 104 annual reports comprising 26 companies during the period of 2011-2014. The annual reports were assessed using a self-constructed disclosure index based on the <IR> Framework content element Strategy and Resource Allocation, where one point was given for each disclosed item. Analysis and conclusions – The study found that the OMXS30-listed companies to a large extent complies with the strategic content element of the <IR> Framework and that this compliance has seen a steady growth throughout the researched time span. There is still room for improvement however with a total average framework compliance of 84% for 2014. Although many items are being reported on, there are indications that companies generally miss out on the core values of Integrated reporting. 

Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting

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.

Adult missing persons: can an investigative framework be generated using behavioral themes?

There is a limited amount of research in the area of missing persons, especially adults. The aim of this research is to expand on the understanding of missing people, by examining adults' behaviours while missing and determining if distinct behavioural themes exist. Based on previous literature it was hypothesised that three behavioural themes will be present; dysfunctional, escape, and unintentional. Thirty-six behaviours were coded from 362 missing person police reports and analysed using smallest space analysis (SSA). This produced a spatial representation of the behaviours, showing three distinct behavioural themes. Seventy percent of the adult missing person reports were classified under one dominant theme, 41% were ‘unintentional’, 18% were ‘dysfunctional’, and 11% were ‘escape’. The relationship between a missing person's dominant behavioural theme and their assigned risk level and demographic characteristics were also analysed. A significant association was found between the age, occupational status, whether they had any mental health issues, and the risk level assigned to the missing person; and their dominant behavioural theme. The findings are the first step in the development of a standardised checklist for a missing person investigation. This has implications on how practitioners prioritise missing adults, and interventions to prevent individuals from going missing. Copyright © 2016 John Wiley & Sons, Ltd.

On the need of standards for reporting on esophageal perforation

Esophageal perforation is associated with significant mortality and morbidity. Its etiology is as heterogenous as modalities currently employed for its treatment. There is no clear evidence which is the treatment of choice for esophageal perforation. This is partly due to the suboptimal quality of available studies and failure to accurately report on the characteristics, treatment and outcome of these patients. Indeed, baseline, operative and outcome data are important for a better evaluation of published data and possibly for including them in meta-analyses of aggregate or individual patient data. We propose a checklist for reporting data on esophageal perforation in order to standardize reporting of data of studies on this severe condition.

WORKPLACE HAPPINESS: ORGANIZATIONAL ROLE AND THE RELIABILITY OF SELF-REPORTING

Happier employees are more productive. Organizations across industry, no doubt, try to improve their employees’ happiness with the objective to achieve higher profitability and company value. While this issue has drawn increasing attention in high tech and other industries, little is known about the happiness of project management professionals. More research is needed to explore the current situation of workplace happiness of project management professionals and the driving factors behind it. This thesis explores the workplace happiness (subjective well-being) of project management professionals based on the exploratory statistical analysis of a survey 225 professionals in the state of Maryland, conducted in October 2014. The thesis applies Structural Equation Modeling and multiple regression analysis to the dataset and shows no significant impact of gender, age, work experience, and some other demographic traits on workplace happiness, also named well-being. Statistically significant factors for workplace happiness include: creating pleasant work environment, promoting open organization and well-managed team, and good organization to work for. With respect to the reliability of self-reporting, the study finds that the comprehensive appraisal tool designed by Happiness Works and New Economics Foundation can give a more reliable happiness evaluation. Two key factors, i.e. career perspectives and free to be self, can help alleviate the overconfidence of workplace happiness.

CSR Reporting in the Finnish Banking Sector – Status and Recent Development

This thesis reviews the development of CSR reporting in the Finnish banking sector. This was achieved by analyzing the content of specific CSR reports published by three banks during years 2012-2014. The banks selected represent the three largest banks operating in Finland according to their market share, constituting approximately 70 percent of the total perceived market share. The purpose of the analysis is to establish a clear descriptive overview of the status of CSR reporting and how it has thematically developed over the years. The research was conducted with the qualitative content analysis method. By analyzing the contents of the CSR reports it was found that CSR reporting is understood in 3 different themes that reflect the general CSR theory: economic, social and environmental responsibility. The following research focused on analyzing these three core themes separately during years 2012-2014 in order to find specific tendencies in the development of CSR reporting. The results confirm that CSR reporting is developing in the Finnish banking sector. Reporting about economic responsibility is based on core financial performance reporting, and it’s mainly developing in the assessment of the global recession and how the potential fiscal reforms affect to the bank sector’s performance. Economic responsibility is also being understood and reported as a wider concept, including intertwined and shared meanings with the other responsibility reporting themes. The research also suggests that banks value social responsibility reporting increasingly each year. Environmental responsibility reporting is the most standardized form of reporting, however, the reporting development includes the increased use of digitalization as source of lessening the environmental impact.

Positive mental health in adults reporting sexual abuse in childhood

The purpose of this study was to investigate whether a history of child sexual abuse can impact Positive Mental Health in Canadian adults and how frequency of child sexual abuse as well as perceived social support impact Positive Mental Health scores for this population. Data was collected from the Canadian Community Health Survey- Mental Health 2012 and included a sample of 20,529 adults aged 18 and older, living across ten provinces. A one-way ANOVA showed a significant difference between Positive Mental Health scores for individuals reporting a history of child sexual abuse compared to those reporting no history of child sexual abuse. A regression analysis found that reported frequency of child sexual abuse did not significantly impact Positive Mental Health scores for individuals reporting child sexual abuse. It also found that perception of social support was positively related to Positive Mental Health scores and accounted for 25% of the variance in Positive Mental Health scores for individuals reporting child sexual abuse. The implications of these findings are discussed in this study.

Multijurisdictional fisheries performance reporting: How Australia’s nationally standardised approach to assessing stock status compares

Australian marine wild-capture fisheries are managed by eight separate jurisdictions. Traditionally, fishery status reports have been produced separately by most of these jurisdictions, assessing the fish stocks they manage, and reporting on the effectiveness of their fisheries management. However, the format, the type of stock status assessments, the thresholds and terminology used to describe stock status and the classification frameworks have varied over time and among jurisdictions. These differences complicate efforts to understand stock status on a national scale. They also create potential misunderstanding among the wider community about how to interpret information on the status of fish stocks, and the fisheries management and science processes more generally. This is especially true when considering stocks that are shared across two or more jurisdictional boundaries. A standardised approach was developed in 2011 leading to production of the first national Status of key Australian fish stocks reports in 2012, followed by a second edition in 2014 (www.fish.gov.au). Production of these reports was the first step towards a broader national approach to reporting on the performance of Australian fisheries for target species and for wider ecosystem and socioeconomic consequences. This paper outlines the challenges associated with moving towards national performance reporting for target fish stocks and Australia’s successes so far. It also outlines the challenges ahead, in particular those relating to reporting more broadly on the status of entire fisheries. Comparisons are drawn between Australia and New Zealand and more broadly between Australia and other countries.

Formação e profissionalidade: um estudo na formação inicial de professores do ensino básico em Moçambique

Visando analisar a Formação Inicial de Professores (FIP) do Ensino Básico em Moçambique, no intuito de captar como concorre para a construção da representação de profissionalidade na atividade docente, este estudo descritivo e interpretativo estrutura-se em duas dimensões complementares (extensiva e intensiva). Através dessas duas dimensões procurou-se explicitar os pontos críticos do objeto de estudo e produzir conhecimento sobre o mesmo. E, nessa linha, nas conclusões do estudo ficarão disponíveis possíveis contributos para a melhoria da sustentação e eficácia da formação inicial. Na dimensão extensiva, em função de descritores de profissionalidade associados ao reconhecimento social de uma atividade como profissional, definidos na literatura investigativa da sociologia das profissões e da educação, analisou-se a noção de profissionalidade que norteia a FIP. Essa análise foi desenvolvida com recurso ao estudo de documentos legais e curriculares, inquéritos por questionário a 289 formadores e por entrevista a 7 agentes-chave da formação de professores (gestores, académicos e formadores de professores). Na dimensão intensiva, concretizada num estudo multicaso (4 estudos de caso) envolvendo, essencialmente, 16 formadores de 4 instituições de formação de professores (polos), aprofundou-se a compreensão da visão de formadores de professores sobre profissionalidade, com recurso à observação de atividade docente e respetiva planificação, entrevistas semi-estruturadas a 4 gestores da Prática Pedagógica e estágio nesses polos, à luz do quadro teórico fundamentador dos caraterizadores de profissionalidade referenciais do estudo e dos resultados obtidos na dimensão extensiva. Os resultados do estudo denotam falta de sintonia entre o conceito de ensinar patenteado nos documentos e discursos dos agentes-chave da Formação de Professores (a indicar que ensinar é fazer aprender) e a prática letiva dos formadores, a denunciar que ensinar é entendido como expôr conteúdos/transmitir conhecimentos. Quanto aos caraterizadores de profissionalidade, discursivamente destacam-se como atributos reconhecidos ao professor: ser educador e profissional; possuir conhecimento específico para ensinar; ter a função e a responsabilidade de ensinar; ser inovador e investigador; e agir de acordo com o quadro deontológico associado à profissão. No entanto, estas representações entram em choque com a realidade, marcada por falta de poder dos professores sobre o currículo e sobre o conhecimento profissional, que não produzem nem controlam; baixas qualificações (possuem nível correspondente à 10ª classe); inexistência de um quadro deontológico específico e por uma prática docente dos formadores inscrita na racionalidade técnica e mais alinhada com uma dinâmica de funcionarização do que de profissionalização. Na esteira do isomorfismo pedagógico, da chamada naturalização das práticas de ensino, e da força da gramática escolar, o tipo de prática docente que marca a ação dos formadores tenderá a ser replicada pelos formandos quando professores. Aliás, os documentos curriculares parecem resumir o ser profissional ao facto de se possuir formação para professores. O estudo fundamenta a possibilidade de, nas políticas, se reforçar uma maior coerência entre discursos e práticas na visão de profissionalidade construída na FIP, aprofundar os pontos de descontinuidade detetados no estudo ou outros relevantes e trabalhar no sentido da clarificação do conceito de profissionalidade pretendida na Formação de Professores do Ensino Básico em Moçambique.

The effect of note taking on memory for details in investigative interviews

Across 3 experiments, the effect of different styles of note taking, summary and access to notes was examined for memory for the details contained in a witness interview. In Experiment 1, participants (N = 40) were asked to either take notes or listen as they watched a witness interview. In Experiment 2, participants (N = 84) were asked to either take notes in one of three ways (i.e., conventional, linear, spidergraph) or listen as they watched a witness interview. In Experiment 3, participants (N = 112) were asked to take notes using the conventional or spidergraph method of note taking while they watched a witness interview and were subsequently given an opportunity to review their notes or sit quietly. Participants were then either granted access to their notes during testing or were not provided with their notes. Results of the first two experiments revealed that note takers outperformed listeners. Experiment 2 showed that conventional note takers outperformed those who used organizational styles of note taking, and post-hoc analyses revealed that recall performance was associated with note quality. Experiment 3 showed that participants who had access to their notes performed the best. The implications of these findings for police training programs in investigative interviewing are discussed.

RESULTADOS DO 13º CONTECSI USP – CONGRESSO INTERNACIONAL DE GESTÃO DA TECNOLOGIA E SISTEMAS DE INFORMAÇÃO; 36th WCARS – WORLD CONTINUOUS AUDITING AND REPORTING SYSTEMS SYMPOSIUM; 2º TOI ECA USP

In this document, we wish to describe statistics, data and the importance of the 13th CONTECSI – International Conference on Information Systems and Technology Management, which took place in the University of São Paulo, from June 1st through 3rd and was organized by TECSI/EAC/FEA/USP/ECA/POLI. This report presents statistics of the 13th CONTECSI, Goals and Objectives, Program, Plenary Sessions, Doctoral Consortium, Parallel Sessions, Honorable Mentions and Committees. We would like to point out the huge importance of the financial aid given by CAPES, CNPq, FAPESP, as well as the support of FEA USP, POLI USP, ECA USP, ANPAD, AIS, ISACA, UNINOVE, Mackenzie, Universidade do Porto, Rutgers School/USA, São Paulo Convention Bureau and CCINT-FEA-USP.