Suchergebnisse

ABSTRACTThe publication of sustainability reports has increased significantly in most western countries in recent years. The fact that this type of reporting is on a voluntary basis in a number of countries raises questions about whether capital markets take these reports into account. This study attempts to address this question, drawing on a sample of Canadian companies listed on the Toronto Stock Exchange. The results suggest that investors positively value this type of reporting. These findings support the relevance of initiatives like the Global Reporting Initiative, the UN Global Compact, and that launched by the International Organization for Standardization (ISO), which focus on the development of recognized guidelines for sustainability reporting. Our findings can also serve as arguments to facilitate a firm's voluntary commitment to such types of disclosures. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

To characterize the attention deficits in one-hundred-fifteen participants, comprising two types of clinical profiles (affective and anxiety disorder), through a test of continuous VR execution. Method: Three tests (i.e., Nesplora Aquarium, BDI, and STAI) were used to obtain a standardized measure of attention, as well as the existence and severity of depression and anxiety, respectively. Results: Significant differences (CI = 95%) were found between the control group and the group with depression, in variables related to the speed of visual processing (p = 0.008) in the absence of distractors (p = 0.041) and during the first dual execution task (p = 0.011). For scores related to sustained attention, patients with depression and those with anxiety did not differ from controls. Our results suggest attentional deficits in both clinical populations when performing a continuous performance test that involved the participation of the central executive system of working memory ; Horizon 2020 research and innovation program of the European Union under the grant agreement (733901)