IRIS
https://hdl.handle.net/20.500.11815/2507
2024-03-29T11:49:09ZViðhorf endurskoðenda til endurskoðunarnefnda
https://hdl.handle.net/20.500.11815/4773
Viðhorf endurskoðenda til endurskoðunarnefnda
Guðbjartsson, Einar; Jónsson, Eyþór Ívar; Snorrason, Jón Snorri
2023-01-01T00:00:00ZHán Grýla?
https://hdl.handle.net/20.500.11815/4771
Hán Grýla?
Parsons, Katelin
2023-09-20T00:00:00ZNeurobehavioral Impairment Scale of the A-ONE J: Rasch Analysis and Concurrent Validation
https://hdl.handle.net/20.500.11815/4768
Neurobehavioral Impairment Scale of the A-ONE J: Rasch Analysis and Concurrent Validation
Higashi, Yasuhiro; Takabatake, Shinichi; Matsubara, Asako; Nishikawa, Koji; Kaneda, Toshikatsu; Nakaoka, Kazuyo; Somei, Yuta; Árnadóttir, Guðrún
Background: The ADL-focused Occupation-based Neurobehavioral Evaluation (A-ONE) is used to evaluate both performance of ADL tasks and neurobehavioral impairments (NBIs) that interfere with ADL performance of clients with neurological disorders. Its Japanese translation is referred to as A-ONE J. This study examined the psychometric properties of the Neurobehavioral Impairment (NB) Scale of A-ONE J for persons with cerebral vascular accident (CVA). Methods: Rasch analysis was performed on NB scale data from 185 participants with CVA, as well as from right CVA (RCVA) and left CVA (LCVA) data separately. The values of the obtained Rasch indicators were compared with results from previous A-ONE studies. Results: Unidimensionality was obtained for 55 item CVA scale for the entire group as well as for 55 item RCVA scale and 53 item LCVA scale. Separation reliability for item and person calibrations was high for all three scales. Most comparisons of Rasch indicators concurrently met set criteria. Conclusion: The psychometric properties of the NB scale of A-ONE J were determined. The obtained unidimensionality of the NB scale items for Japanese people with CVA provides an opportunity for quantitative measurement of a wide range of NBIs interfering with their ADL performance.
2023-01-31T00:00:00ZVoluntary corporate social responsibility reporting and assurance practices among United Nations Global Compact member companies
https://hdl.handle.net/20.500.11815/4767
Voluntary corporate social responsibility reporting and assurance practices among United Nations Global Compact member companies
Sigurðsson, Kjartan; Wójcik-Jurkiewicz, Magdalena; Zieniuk, Paweł
Objective: The research aimed to identify practices applied by European companies regarding corporate social responsibility reporting and their relationship with the membership of companies in the United Nations Global Compact (UNGC) international organization. Research Design & Methods: In total, the research sample consisted of 935 companies from 34 European countries. To evaluate the statistical significance of the relationship between the selected variables, we used quantitative methods, including the Pearson chi-square test. Findings: On a large research sample, our research confirmed the impact of membership in the UNGC on non-financial reporting practices, such as: preparing integrated reports, reporting on sustainable development goals (SDGs), using the Organisation for Economic Cooperation and Development (OECD) guidelines for multinational enterprises, International Organization for Standardization (ISO) 26000 corporate social responsibility guidelines, and decisions on external assurance of sustainability reporting. Implications & Recommendations: Conducted research has practical implications. Because the UNGC is an important factor in regard to social change towards corporate social responsibility (CSR) reporting practices, it requires further promotion in European Union (EU) member states. New company membership in UNGC can contribute to the development of CSR reporting. Contribution & Value Added: The article contributes to the literature on sustainability reporting because it provides new insights into the CSR reporting practices by public interest entities located in the EU countries.
2023-01-01T00:00:00Z