Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial informa...Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial information. The last developments of accounting rules and regulations and the current practice in company reporting put non-financial information and other decision useful non-GAAP measures in focus. A higher number of non-financial information could be found in actual company reports compared to prior years and document a shift in the reporting culture from disclosing only financial performance to an integrated reporting that also reports about performance of the total organisation and the contribution to society. Today, an integrated reporting that combines financials with non-financials and as the standard report of companies is not achieved. One step to an integrated reporting is the EU Accounts Modernisation Directive 2003/51/EC which integrated non-financial key performance indicators （KPIs） in the obligatory reporting for companies. Another step that fosters the development of companies reporting is rooted on the EU Directive 2014/95/EU （CSR directive）. The directive includes rules to make non-financial information obligatory and more harmonized in published company reports. The disclosing of non-financial information, like sustainability and social responsibility, is now obligatory, harmonized and regulated in the EU.展开更多
Regarding woodworking machines, machine acoustics are of particular significance due to the high noise emission of these machines. Among other things, this can be attributed to the adoption of the European Commission ...Regarding woodworking machines, machine acoustics are of particular significance due to the high noise emission of these machines. Among other things, this can be attributed to the adoption of the European Commission Machinery Directive as a national law, which demands protection against noise emission in the design phase of new machines. In order to accomplish this, it is necessary to examine and locate the causes of emissions on existing machines. In this paper, the sound source is located through sound intensity measurements, using planing machines as an example, which are particularly noise-intensive woodworking machines. In addition, different influencing parameters on noise emission are analyzed, such as manual and automatic feed, rotational speed and the influence of the type of wood of the workpiece.展开更多
文摘Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial information. The last developments of accounting rules and regulations and the current practice in company reporting put non-financial information and other decision useful non-GAAP measures in focus. A higher number of non-financial information could be found in actual company reports compared to prior years and document a shift in the reporting culture from disclosing only financial performance to an integrated reporting that also reports about performance of the total organisation and the contribution to society. Today, an integrated reporting that combines financials with non-financials and as the standard report of companies is not achieved. One step to an integrated reporting is the EU Accounts Modernisation Directive 2003/51/EC which integrated non-financial key performance indicators （KPIs） in the obligatory reporting for companies. Another step that fosters the development of companies reporting is rooted on the EU Directive 2014/95/EU （CSR directive）. The directive includes rules to make non-financial information obligatory and more harmonized in published company reports. The disclosing of non-financial information, like sustainability and social responsibility, is now obligatory, harmonized and regulated in the EU.
文摘Regarding woodworking machines, machine acoustics are of particular significance due to the high noise emission of these machines. Among other things, this can be attributed to the adoption of the European Commission Machinery Directive as a national law, which demands protection against noise emission in the design phase of new machines. In order to accomplish this, it is necessary to examine and locate the causes of emissions on existing machines. In this paper, the sound source is located through sound intensity measurements, using planing machines as an example, which are particularly noise-intensive woodworking machines. In addition, different influencing parameters on noise emission are analyzed, such as manual and automatic feed, rotational speed and the influence of the type of wood of the workpiece.
