bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting
Authors: Mohammed Rapiah , Alwi Kasumalinda , Jamil Che Zuriana Muhammad 
Published: January 2017

This paper advances previous research of sustainability disclosure by focusing on information disclosed in the companies‟ web site rather than through annual reports. Despite looking at the listed companies in general, this study attempts to consider the practice of disclosing sustainability information in the Malaysian Shari‟ah-Compliant listed companies, which represented 87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia web site. This study used Islamicity Disclosure Index consists of Shari‟ah Compliance Indicator,<br />Corporate Governance Index and Social/Environmental Index, and the data is analysed using a content analysis. The results of the study suggest that the sustainability disclosure by Malaysian Shari‟ah-compliant listed companies fall significantly on corporate governance index themes, followed by social/environmental index themes. However, Malaysian Shari‟ah-compliant listed companies did not clearly disclose the items under Shari‟ah compliance index. Contrary to our expectation, most of the companies disclose the items measured in the annual reports linked to<br />the companies‟ web site and are thus not fully in the web site.<br /><br />
The Impact of Management on CSR
Authors: Fauzi Hasan , Idris Kamil M. 
Published: January 2017

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights,<br />and (7) controversial business. <br /><br />
Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007)
Authors: Ditlev-Simonsen Caroline D 
Published: January 2017

This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, <br />sustainability and responsibility (coded as “environment”, “sustainab” and<br />“responsib” to catch relevant versions) are investigated. The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories. <br /><br />
The Effect of Service Delivery Performance and Corporate Social Responsibility on Institutional Image and Competitive Advantage and its Implication on Customer Trust (A Survey of Private Hospitals in Solo Raya)
Authors: Purwanto Yadi 
Published: January 2017

This paper investigates private hospitals performance measured by service delivery, corporate social responsibility, institutional image and competitive advantage with the effect towards customer trust. The data was collected from 420 patients from 21 private hospitals in Solo Raya including Solo city, and 6 regencies: Boyolali, Klaten, Sukoharjo, Wonogiri, Karanganyar, and Sragen. This study indicates that service delivery performance and corporate social responsibility is lesser and lower than patients hope for. Private hospitals in Solo Raya do not yet value image, competitive advantage, and customer trust. Service delivery performance and corporate<br />social responsibility have positive effects towards institutional image and competitive advantage. Institutional image and competitive advantage have reciprocal effects. The effect of service delivery performance towards customer trust, but corporate social responsibility do not have direct effect towards customer trust. From suggested finding result that private hospital<br />repairs service delivery performance, physical facilities, also personnel contact performance to increase corporate social responsibility, to increase institutional image and competitive advantage to increase customer trust.<br /><br />
Companies‟ Ethical Commitment –An Analysis Of The Rhetoric In CSR Reports
Authors: Ditlev-Simonsen Caroline D. , Wenstøp Søren 
Published: January 2017

This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in 2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty (duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is the most common ethical perspective expressed in the reports, Benefit and Agency are on second and third place. Specific patterns of ethical reasoning appear to be common, while other possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These<br />findings constitute a new approach in CSR research.<br /><br />
Managing Supplier Requirements with HSE Accounting The case of the Mechanical Engineering Company Bisma Jaya, Indonesia
Authors: Schaltegger Stefan , Herzig Christian 
Published: January 2017

As recent disasters in the offshore petroleum and other industries illustrate, managing HSE is particularly relevant for companies operating in high risk industrial sectors. HSE management systems support companies in minimising adverse health effects, injuries and environmental damages as well as in complying with legislation, standards and stakeholder expectations. Key elements are risk assessment and control through implementation of preventive and protective measures, the preparation of emergency situations and investigation of accidents. HSE management<br />systems have also become a common element of supply chain audits and management. To increase transparency in their supply chains and to reduce risks, large companies aim at aligning compliance of suppliers <br />with their health, safety and environment (HSE) goals and policy. This paper shows with the case of Bisma Jaya, an Indonesian mechanical engineering company, how accounting for HSE can support small and medium sized suppliers to meet the requirements of large international customers. This paper proposes a framework for HSE management accounting and examines the use of management accounting to improve<br />the HSE performance of an Indonesian company as a response to customer audit requirements. The company is a supplier of a large oil company and seeks for effective and efficient ways of HSE improvement. The paper unfolds benefits and limitations of narrow efficiency-oriented responses to rating systems and audits and highlights that efficiency considerations in HSE management are only partially useful and require complementing effectiveness considerations on HSE performance.<br /><br /><br id="tinymce" class="mceContentBody " />
Corporate Social Disclosures in Southeast Asia: A Preliminary Study
Authors: Gunawan Juniati , Hermawan Riandy 
Published: January 2017

The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business and academic world. Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a content analysis method, this paper aims to provide preliminary findings in CSD practices throughout the companies‟ annual reports in 2007 and 2008 for countries located in Southeast Asia. Samples were selected for listed and unlisted various type of industries, based on the information availability internet searching. The sample collection and the subjectivity during the content analysis process are the limitations in conducting this study. In general, the results show that „human resources‟ are the main information disclosed, while in contrast, „energy‟ is the main least issue disclosed in the annual reports. However, the findings need to be interpreted with considerations since there are limited in samples. Basically, the outcomes support the major prior studies and enhancing the discussion of CSD conducting in developing countries, while at the same time describing some countries which obtained very limited in exposures. To respond the vast increasing issues of CSD practice, this preliminary study has provided a basis to see the role of every country in CSR reporting and how they could support the sustainability development globally.
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah
Authors: Darus Faizah , Yusoff Haslinda , Abang Naim Dayang Milianna , Zain Mustaffa Mohamed , Amran Azlan , Fauzi Hasan , Purwanto Yadi 
Published: January 2017

The rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR) policies and practices of Islamic organisations should be underpinned by Islamic laws and principles as revealed in the Qur’an and the Sunnah. Drawing on the doctrine of Maqasid alSyariah and the concept of Maslahah, this study proposes an Islamic CSR (i-CSR) conceptual framework that will align the CSR policies and practices of Islamic organisations with the principles and values of Islam. The two conceptions are integrated with the CSR dimensions resulting in the prioritization of CSR practices based on Syariah principles. This study provides a structured approach to CSR policies and practices for Islamic organisations to ensure full compliance with Islamic principles. Such a conceptual framework would be of interest to Islamic organisations worldwide and regulatory authorities in countries that are hosts to Islamic organisations to improve CSR policies, practices and disclosure on the part of Islamic organisations.
Determinant Factors of Corporate Social Disclosures in Indonesia
Authors: Gunawan Juniati 
Published: January 2017

Indonesia as one of the big developing countries has been responding rapidly to the issue of Corporate Social Disclosure (CSD). This can be seen from the CSD section in the listed companies’ annual reports which keep increasing throughout the years. However, there are still inconclusive findings in factors that determine the extent of CSD. Based on a comprehensive research, therefore, this paper examines some selected factors in their relations to the extent of CSD, both quantitatively and qualitatively. Corporate annual reports for the year 2003 to 2006 were examined to verify the CSD practices by applying a content analysis method and multiple regression analysis. Then, firm’s characteristics (category, size, financial performances, age), and group influential (creditors, auditors, owners) were analysed to seek their significant relationships to the extent of CSD. The findings show that (1) there was no significant influence of ‘company type’ to the extent of CSD; but ‘company status’ was significantl y influence CSD (2) ‘company size’, ‘financial performances’, ‘age’, and ‘auditors’ influences’ were found to have significant positi ve influences to the extent of CSD; (3) ‘Owners’ influence’ correlated positivel y rather than negati vely to CSD; and (4) Mixed results were provided by the ‘creditors’ influence’ throughout the years. The overall correlations between predictor and criterion variables are considered to be low to moderate, varied from 0.463 to 0.607 for correlation coefficients (R) and 0.215 to 0.368 for determinant coefficients (R2) in the regression model. <br /><br />
Ethical Climate In Vocational Program Administrative Sciences Department: Student Perception
Authors: Kusumastuti Retno , Sakapurnama Eko 
Published: January 2017

The existence of ethics course in the designed curriculum given, expected to shape morale and develop ethic awareness between student in their study environment. This thing will be a primary asset for graduate candidates in the future. This research is an effort to make an image about study environment climate, that occur in Vocational Program generally, and in Administration Science particularly. The aim of this study is to describe students’ perceptions of their institution’s ethical environment. The Ethical Climate Questionnaires were completed by fifty two final-year vocational program students. The result showed that the type of consensual morality is the most dominant factor that forms ethical environment in campus.
The Impact of Corporate Social Responsibility Information Richness on Trust
Authors: Saat Rafeah Mat , Selamat Mohamad Hisyam 
Published: January 2017

Corporate Social Responsibility (CSR) is a concept that describes the relationship between company and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT) in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition). The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.
The Association Between Corporate Social Responsibility And Corporate Financial Performance
Authors: Santoso Adrian Himawan , Feliana Yie Ke 
Published: January 2017

The objectives of this study is to investigate the association between CSR and Corporate Financial Performance (CFP). This study investigates 800 firms listed on Indonesian Stock Exchange in 2010 - 2012. Financial performance is measured by accounting-based approach and stock-market-based approach. While, CSR practices is measured by Corporate Social Disclosure Index (CSRDI). Thus, the association was analyzed under multivariate linear regression by considering time difference. Firm size, growth, and risk are included as control variables. This study finds: (1) CSR provides positive impact on the financial performance until one next period; (2) financial performance measured by ROA influence positively CSR only the next two years; (3) there is significant positive relationship between firm size and CSR. The paper has implications in enhancing the understanding of company performance through understanding the association between CSR and CFP. This may increase the understanding of the association between CSR and CFP. The findings of this study contribute<br />to the literature and regulator on CSR.
A FORMAÇÃO DO PROFESSOR NO ENSINO SUPERIOR, OS PARADIGMAS FORMATIVOS E SUA PRÁTICA DOCENTE
Authors: Andrade Rafael Ademir Oliveira de , Soares Francisca Juciene Campos 
Published: January 2017

A base para a construção da formação docente está associada a uma necessidade inicial e a busca contínua de uma identidade que visa fornecer os saberes necessários para a prática docente, lembrando que o ser professor integra as vivências do profissional, ou seja, é comum constatar que o professor tende a reproduzir de forma integra ou parcial o formato de como aprendeu ou busca referências em alguns professores que marcaram significativamente a sua formação. A busca pelo conhecimento tem sido o foco das instituições de nível superior desde sua criação, o diferencial hoje é o papel do professor que antes era visto como o retentor absoluto do conhecimento e hoje seu papel é de mediar e fomentar no aluno um espírito investigador. Partindo deste pressuposto o presente artigo tem como finalidade analisar a formação do professor no ensino superior, os paradigmas formativos e sua prática docente, visando reconhecer como se dá este processo e qual o seu propósito. Será usado o método dedutivo baseado em uma revisão literária, através de pesquisa em livros e artigos científicos dos principais autores sendo estes: Freire, Nóvoa, Pimenta, Anastasiou e Becker.
PALAVRAS CHAVE: Formação. Perfil. Professor.
Symbiont abundance can affect host plant population dynamics
Authors: Rock‐Blake Rachel , McCormick Melissa K. , Brooks Hope E. A. , Jones Cynthia S. , Whigham Dennis F. 
Published: January 2017

PREMISE OF THE STUDY:Symbioses are almost universal, but little is known about how symbiont abundance can affect host performance. Many orchids undergo vegetative dormancy and frequent and protracted dormancy have been associated with population declines. If mycorrhizal fungi affect host plant performance, those effects are likely to alter patterns of vegetative dormancy. The goal of this study was to determine whether the abundance of mycorrhizal fungi is related to the likelihood of entering dormancy and whether fungal abundance varied with dormancy duration in the federally listed threatened orchid Isotria medeoloides.METHODS:We studied three populations of the threatened North American terrestrial orchid Isotria medeoloides using long‐term emergence data and evaluated the relationship between the abundance of associated mycorrhizal fungi (Russulaceae) and orchid dormancy and emergence. Mycorrhizal fungi in soil adjacent to orchids were quantified in two ways. First, ectomycorrhizal (ECM) fungi on adjacent root tips were identified using DNA sequencing to determine their phylogenetic relationship to fungi that are known to form mycorrhizae with I. medeoloides. Second, we extracted DNA from soil samples and used quantitative real‐time PCR to estimate the abundance of Russulaceae hyphae adjacent to each orchid.KEY RESULTS:We found that the abundance of Russulaceae, both in the soil and on nearby ECM root tips, was significantly related to orchid prior emergence. Both abundance and prior emergence history were predictive of future emergence.CONCLUSIONS:These results suggest that the abundance of mycorrhizal fungi can influence orchid population dynamics and is an essential component of orchid conservation.
Anatomically preserved “strobili” and leaves from the Permian of China (Dorsalistachyaceae, fam. nov.) broaden knowledge of Noeggerathiales and constrain their possible taxonomic affinities
Authors: Wang Shi‐Jun , Bateman Richard M. , Spencer Alan R. T. , Wang Jun , Shao Longyi , Hilton Jason 
Published: January 2017

PREMISE OF THE STUDY:Noeggerathiales are an extinct group of heterosporous shrubs and trees that were widespread and diverse during the Pennsylvanian–Permian Epochs (323–252 Ma) but are of controversial taxonomic affinity. Groups proposed as close relatives include leptosporangiate ferns, sphenopsids, progymnosperms, or the extant eusporangiate fern Tmesipteris. Previously identified noeggerathialeans lacked anatomical preservation, limiting taxonomic comparisons to their external morphology and spore structure. We here document from the upper Permian of China the first anatomically preserved noeggerathialeans, which enhance the perceived distinctiveness of the group and better indicate its systematic affinity.METHODS:We describe in detail the newly discovered, anatomically preserved heterosporous strobilus Dorsalistachya quadrisegmentorum, gen. et sp. nov., and redescribe its suspected foliar correlate, the pinnate leaf Plagiozamites oblongifolius.KEY RESULTS:Plagiozamites possesses an omega (Ω)‐shaped vascular trace and prominent cortical secretory cavities—a distinctive anatomical organization that is echoed in the newly discovered strobili. Dorsalistachya strobili bear highly dissected sporophylls alternately in two vertical rows, suggesting that they are homologs of leaf pinnae. If so, the “strobilus” is strictly a pseudostrobilus and consists of sporangium‐bearing units that are one hierarchical level below true sporophylls. The “sporophylls” bear four microsporangia on the lower (abaxial) surface, occasionally interspersed with short longitudinal rows of megasporangia. A single functional megaspore develops within each winged megasporangium, suggesting adaptation for dispersal as a single unit.CONCLUSIONS:Dorsalistachya presents a unique combination of reproductive features that amply justifies establishment of a new family, Dorsalistachyaceae. Noeggerathiales represent a distinct taxonomic Order of free‐sporing plants that most resembles early‐divergent eusporangiate ferns and the more derived among the extinct progymnosperms. By the early Permian, noeggerathialeans had attained levels of reproductive sophistication similar to the most derived among the Paleozoic sphenophytes and lycophytes, but their heterosporous life history may have contributed to their extinction during the Triassic climatic aridification.
Les conseils locaux syriens face à la militarisation du conflit
Authors: Kachee Akram 
Published: January 2017

Des « conseils locaux » ont été mis en place à partir de 2012 dans un grand nombre de villes des zones échappant au contrôle du régime. Ces conseils étaient soit élus, soit composés d’une proportion variable de notables, de personnalités locales, d’activistes, de fonctionnaires. Leur objectif était de pallier la disparition de l’État et de remettre sur pied les services publics d’éducation, de santé, de police et de justice. Ils ont été confrontés au double défi de l’absence de ressources, de la militarisation, qui dans bien des cas, a abouti à la mise à l’écart des structures civiles au profit des groupes armés, et de la fragmentation du territoire, qui a entravé tout effort de coordination. Si on peut voir dans ces expériences une esquisse de ce que pourrait être un futur pouvoir civil décentralisé, leur difficulté à résister à la violence laisse peu d’espoir.
The Unacknowledged Syrians: Mobilization of Palestinian Refugees of Yarmouk in the Syrian Revolution
Authors: Salamah Salim 
Published: January 2017

Yarmouk a été un des groupements palestiniens de Syrie les plus touchés par la répression, et néanmoins un des pôles de mobilisation civile les plus actifs. Cet article vise à discuter le rôle qu’a joué le camp dans la mobilisation révolutionnaire. Pour ce faire, il présente d’abord brièvement le contexte de Yarmouk, en tant que camp « multi fonctionnel ». Ensuite, il rappelle les principaux moments de la mobilisation et présente les efforts fournis par les habitants pour accueillir les déplacés de toute la Syrie malgré les tentatives du régime pour éveiller un sentiment antirévolutionnaire. Puis il montre la militarisation progressive et la tragédie du siège du camp. Sont exposés enfin certains aspects des stratégies de survie mises en œuvre par les civils et les organisations locales pour résister au siège. L’article se propose également d’ouvrir le débat sur la question de l’identité palestinienne syrienne. Il suggère que pour la jeune génération, celle-ci n’était pas incompatible avec leur participation au mouvement social, à la différence de l’ancienne génération, pour laquelle l’identité partisane était plus centrale.