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Book part
Publication date: 4 September 2013

Anne M. Hewitt

Recent national policy adoptions of the social determinants of health approach present enormous challenges to practitioners designing health promotion programs aimed at…

Abstract

Purpose

Recent national policy adoptions of the social determinants of health approach present enormous challenges to practitioners designing health promotion programs aimed at eliminating health disparities. This chapter provides a framework for understanding the social determinant rationale embedded in Healthy People 2020 and introduces the concept of place as an important consideration.

Methodology/Approach

This chapter presents a conceptual explanation of social determinant thinking and describes the potential impact for traditional health promotion activities that target the at-risk populations.

Findings

Two major resources, the Health Impact Assessment Toolkit and the HHS Disparities Action Plan, have emerged as frameworks for developing a health in all policies approach that will enable health practitioners to enhance their social determinant interventions.

Research limitations/implications

Current social determinant approaches and models need to be strategically tailored to interventions aiming to reduce health disparities. Additional research focusing on how these approaches are integrated within the existing health promotion program frameworks is required.

Practical implications

Very few health practitioners have had the opportunity to integrate a social determinant approach that emphasizes the concept of place and explores the consequences of using a health in all policies approach. This chapter serves as a practical introduction and outlines the major challenges.

Originality/value of paper

The tipping point for the inclusion of social determinants of health in addressing health disparities occurred with the publication of Healthy People 2020. As this innovation begins to diffuse throughout the country, health practitioners will benefit by reviews and applications of the new rationale and model.

Details

Social Determinants, Health Disparities and Linkages to Health and Health Care
Type: Book
ISBN: 978-1-78190-588-3

Keywords

Book part
Publication date: 23 September 2014

Glenn Growe, Marinus DeBruine, John Y. Lee and José F. Tudón Maldonado

This paper examines the profitability and performance measurement of U.S. regional banks during the period 1994–2011, using the GMM estimator technique. Our study extends prior…

Abstract

Purpose

This paper examines the profitability and performance measurement of U.S. regional banks during the period 1994–2011, using the GMM estimator technique. Our study extends prior research by including several factors not previously considered using U.S. data.

Approach

We use bank-specific, industry-specific, and macroeconomic determinants of profitability contemporaneous with our performance indicators. We follow the accounting fundamental analysis path in explaining the bank performance.

Findings

Among the performance measures, the efficiency ratio and provisions for credit losses are negatively and equity scaled by assets is positively related to profitability. However, these relationships either reverse (efficiency ratio and provisions for credit losses) or become insignificant (equity scaled by assets) when the target becomes change in profitability. The level of nonperforming assets is negatively related to profitability across all measures of profitability used. Macroeconomic variables are largely unrelated to profitability during the year they are measured. However, they have a significant relationship with earnings change measures, suggesting they have a lagged effect on profitability. The slope of the yield curve is especially strong in this regard.

Originality

We use our determinants to model changes in bank profitability one year ahead, in addition to including several factors not previously considered, using the predictive focus of the fundamental analysis research.

Book part
Publication date: 11 July 2023

Venancio Tauringana, Laura Achiro and Babajide Oyewo

This chapter investigates the social determinants (urbanisation, population, literacy and corruption) of greenhouse gas (GHG) emissions in the top 100 developed and developing…

Abstract

This chapter investigates the social determinants (urbanisation, population, literacy and corruption) of greenhouse gas (GHG) emissions in the top 100 developed and developing emitting countries. The data were collected from central repositories for the different variables explored for the period 2012–2020 in a cross-country analysis. Fixed effects ordinary least squares (OLS) regression was used to analyse the data. The results for all top 100 countries and developing countries show that urbanisation and corruption are significantly positive and negative determinants of GHG emissions, respectively. In addition, literacy is a significant positive determinant of GHG emissions in developing countries but not in the top 100 and developed countries. Population is not significant in the top 100 developed and developing countries. The results for the control variables suggest that primary energy consumption is a positive significant determinant of GHG emissions in the top 100 developed and developing countries. However, gross domestic product (GDP) is not a significant determinant of GHG emissions. The findings have important policy implications.

Details

Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies
Type: Book
ISBN: 978-1-80262-883-8

Keywords

Book part
Publication date: 10 December 2013

Anna Pistoni and Lucrezia Songini

This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication…

Abstract

Purpose

This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication systems. It aims at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary CSR disclosure.

Methodology

Two main categories of CSR determinants have been identified: the external ones, coming from the environment outside the firm, and the internal determinants, which are linked to some specific characteristics of the enterprise and to the objectives it pursues.

The analyzed sample consists of 120 large Italian manufacturing and nonmanufacturing enterprises. The research hypotheses concerning the relationship between external and internal determinants of CSR and CSR disclosure were verified using an independent sample t-test, evaluating the equal variances of clusters using the Levene’s test.

Findings

Main results point out that in companies giving importance to CSR disclosure, the internal drivers are more relevant than the external ones in determining the attitude toward CSR. Among the internal determinants, drivers related to company and management values and ethics are quite relevant.

Research limitations

This study is subject to the limitations that generally apply to cross-sectional survey-based research.

Originality/Value of chapter

Our research findings show that legitimacy theory represents the most relevant theory in explaining CSR disclosure practices of Italian large firms, as well as the operational implementation of stakeholder theory, such as stakeholder management. On the contrary, institutional theory only partially explains CSR disclosure, with respect to the pressures coming from financial markets.

Book part
Publication date: 12 March 2020

Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli and Valentina Minutiello

Despite the expected benefits to stakeholders, as well as the number of contributes aiming at identifying and proposing best practices on the integrated reporting (IR) adoption…

Abstract

Despite the expected benefits to stakeholders, as well as the number of contributes aiming at identifying and proposing best practices on the integrated reporting (IR) adoption, it seems that the IR struggles to be diffused in companies. Several are the reasons explaining this evidence. It could mainly be the consequence of some critical issues underlying IR implementation, such as difficulties in the complete application of the IR framework.

Strictly related to this last aspect is the topic of the IR quality that recently has begun to gain interest both in the literature and in the empirical research. Particularly, the issues of IR quality and its determinants now appear to be more important than the IR quantity.

Starting from these premises, this chapter aims to identify the determinants of IR quality. The authors have identified main drivers of IR quality, considering previous studies on voluntary disclosure and in particular on corporate social responsibility (CSR) and sustainability disclosure while with reference to the quality assessment of IR, the authors have used the Integrated Reporting Scoreboard, recently proposed in the literature.

After developing the research hypothesis, an empirical analysis has been carried out on a sample of IRs issued by 55 companies in a three-year period.

The main research results highlight, on the one hand, that the main determinants of IR quality are the country where the company operates, in particular European ones and mandatory IR countries; on the other hand, industry and firm’s size don’t seem to have a positive impact on IR quality.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

Book part
Publication date: 14 July 2015

Jochem T. Hummel and Nima Amiryany

This study focuses on intra-industry determinants of acquisition performance. Seven years of printed research on acquisitions from 10 top-tier business journals is categorized on…

Abstract

This study focuses on intra-industry determinants of acquisition performance. Seven years of printed research on acquisitions from 10 top-tier business journals is categorized on the basis of R&D intensity – that is, per industry classification: high-, medium-, and low-technology – and determinants of acquisition performance. Instead of broadly generalizing acquisition performance determinants across industries, this study focuses on how the practice of enhancing acquisition performance is different per industry classification and what acquiring firms need to take into account.

Book part
Publication date: 21 May 2021

Aamir Aijaz Syed

Purpose: The main purpose of this chapter is to thoroughly investigate the diverse literature available concerning nonperforming loans (NPLs) and its determinants by studying and…

Abstract

Purpose: The main purpose of this chapter is to thoroughly investigate the diverse literature available concerning nonperforming loans (NPLs) and its determinants by studying and analyzing the empirical studies from 1985 to 2019.

Design/Methodology: A qualitative approach is being incorporated, and by using content analysis, various previous studies are reviewed and important issues like the objectives, methodology, key findings, and variables are reported.

Findings: The study tries to compile the main findings from the various studies done concerning NPLs and its determinants. The study shows how various determinants both bank-specific and macroeconomic affect the banking structure and thus the NPLs, in different countries and at different periods of time. The study also highlights how countries’ banking structure got affected by various economic phenomena like recession, contagious effect of the financial crisis, banking Basel norms, and NPL management strategies. Further major issues like data acquisition, lack of data reporting, countries specific banking conditions, methodologies used in the analysis, scarce resources, and disclosure hindrance which are faced by previous studies were also reported.

Originality/Value: As there are very few studies that provide a detailed viewpoint on NPLs and its determinants in this area, this research will provide a concise and detailed framework for the researchers to analyses the diverse literature on NPLs and its determinates.

Details

New Challenges for Future Sustainability and Wellbeing
Type: Book
ISBN: 978-1-80043-969-6

Keywords

Abstract

Purpose

This chapter analyses and discusses local government health promotion in Norway.

Approach/methodology

Institutional theory indicates that political and administrative jurisdictions are path dependent in their policy formation and implementation. By using data from different sources this assumption is analysed and discussed according to health promotion in Norwegian municipalities. The main methodology is cross tabulations, bivariate correlations and regression is carried out to supplement analyses.

Findings

Municipalities are path dependent in their health promotion policies. They acknowledge and prioritize health behaviour independent of experienced socio-economic challenges, municipal capacity as size and income, and local government political profile. Competence devoted to health promotion can create changes in policies.

Limitation/policy implications

The rhetoric on determinants and social determinants in particular is new in Norway. Rhetoric on, and interventions, that highlight the social determinants of health need to be coordinated.

Originality

The chapter presents new knowledge on Norwegian local government health promotion and how this is implemented in relation to the challenges experienced.

Details

Technology, Communication, Disparities and Government Options in Health and Health Care Services
Type: Book
ISBN: 978-1-78350-645-3

Keywords

Book part
Publication date: 17 July 2015

John Y. Lee, Glenn Growe, Marinus DeBruine and Inkyung Cha

This paper examines how the determinants of bank performance and profitability were affected by the recent systemic banking crisis. We explore the contemporaneous determinants of…

Abstract

Purpose

This paper examines how the determinants of bank performance and profitability were affected by the recent systemic banking crisis. We explore the contemporaneous determinants of U.S. regional banks’ performance and profitability before, during, and after the crisis years.

Methodology/approach

We analyze the determinants of three measures of profitability: return on assets, return on equity, and net interest margins.

Findings

We found evidence of lowered bank profitability, credit quality, and scale of lending activities well after the defined crisis period. This coincides with historical evidence that downturns associated with a financial crisis are more severe than downturns due to short-run fluctuations in the business cycle. Banks responded to the crisis by increasing their equity and liquidity levels.

Originality/value

This paper is the first to compare the determinants of bank profitability during the precrisis, crisis, and postcrisis periods. Our study extends previous work by using data from U.S. banks, adding coverage of the years since the banking crisis ended, and considering profitability determinants not previously explored in studies on the effects of the crisis.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Keywords

Book part
Publication date: 11 November 1994

E. Eide

Abstract

Details

Economics of Crime: Deterrence and the Rational Offender
Type: Book
ISBN: 978-0-44482-072-3

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