PURPOSE:
Nodules located in the upper pole of the thyroid may carry a greater risk for malignancy than those in the lower pole. We conducted a study to analyze the risk of malignancy of nodules depending on location.
METHODS:
Mainstreaming sustainability into risk management is a fundamental requirement for banks and the focus so far has been on the impact on the value of assets. In this respect, there have been proposals for regulatory incentives within pillar I capital requirements (i.e. the introduction of brown penalising factor or green supporting factor) of a bank, especially in order to include ESG in credit ratings into the regulatory capital framework.
The purpose of this paper is to present the results of an empirical study and the critical success factors for implementing Intellectual Capital (IC) reporting. Selecting an IC model to be implemented in a specific context at a particular time depends on several contingent factors. In light of this, we propose the following “why-what-how-when” agenda, which will be applied in the case study:
1. Why implement IC reporting in a specific context?
2. What IC approach/tool is suitable to satisfy users’ informational needs?
3. How is the quality of information?
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