Selectivity and Measurement Distortion of Graphs in Sustainability Reports: A Comparative Study

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Graphs in company reports 5 projections. For the unsophisticated reader, in particular, they may allow easier understanding than the traditional financial statements; 4. graphs are able to capture the essence of a company’s performance by highlighting a few key financial indicators such as sales, earnings, earnings per share (EPS), dividends per share (DPS), cash flow, and return on capital employed (ROCE). The graphical representation has basically two main purposes: to analyse data and to present/communicate information to an audience. In this study, we will focus on the communication of information, although both purposes are important. 1.2 Graphs characteristics As Kosslyn (1989) observe, there are numerous and varied ways in which people illustrate ideas or concepts graphically. In this study we will consider only graphs, as the most constrained form, with at least two scales always being required and values being associated via a “paired with” relation that is always symmetrical. Graphs represent greater quantities of the measured substance by greater area, longer lines, or more of some other visual dimension; more along a visual continuum represents more of the symbolized entity. Thus, by this usage a “pie chart” is actually a graph. A graph is described in terms of a set of components and relations among them. We will consider only the basic level of analysis of the graphic constituents because it is the one that is as general as possible while still having as many similar members as possible. The constituents used in this level are called:  the background: it is a pattern over which the other components of the display are presented. The background serves no fundamental role in communicating the specific information conveyed by a chart or graph; if the background were removed, the chart or graph would still communicate the same information. Although a given background is not a necessary part of a chart or graph, sometimes a patterned background, such as a photograph , can serve to emphasise the information in a chart or graph (e.g. dead soldiers in a graph about the horrors of war). A patterned background can also interfere with ability to read a display, as will be discussed shortly;  the framework: the framework represents the kinds of entities being related (e.g. year and waste generated), but does not specify the particular information about them communicated by the display (e.g. the amount of waste generated per year). The

Anteprima della Tesi di Alessandro Pittoni

Anteprima della tesi: Selectivity and Measurement Distortion of Graphs in Sustainability Reports: A Comparative Study, Pagina 6

Laurea liv.II (specialistica)

Facoltà: Economia

Autore: Alessandro Pittoni Contatta »

Composta da 102 pagine.

 

Questa tesi ha raggiunto 122 click dal 19/03/2010.

 

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