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This study provides a confine monetary arrangements equivalent to the acquisi-tion, venture, and organization of assets of an endeavor. It gives an examination of the budgetary soundness of Kazakh's companies. The economy of Kazakh has a stable approach to financial and rich resources that lead to arrangements for a stable venture construction in the nation in addition to the quick improvement of the nations and modern area. It also inspects common attributes and highlights Kazakhstan Corporation's accomplishments. It examines the establishment and execution of the financial management strategic technique of Kazakhstan enter-prises. Research examination strategies incorporate a complex of different investi-gations, measurable techniques, hypothetical and exact techniques, and investi-gate a range of studies. The consequence of the investigation gives the enterprises of Kazakhstan are serious in the local market and financial planning for oversee-ing companies resources for the continued existence into the market and making a decent revenue since revenue is a definitive execution of the ventures. The most critical factors of this study are significant financial stability by proper strategic planning, statistic model, and financial analysis. Consequently, the research hy-pothesis demonstrates the association between financial planning and financial stability.

Purpose
To protect the environment and society, research on responsible behavior and personal values has increased. Values have been identified as important for understanding and predicting environmental preservation behaviors. The purpose of this study is to analyze the validity and reliability of the Environmental Portrait Value Questionnaire in the Spanish context.


Design/methodology/approach
The new version of this questionnaire was administered to 742 university students (46.4% male and 53.6% female) from 16 regions in Spain.


Findings
The results of adapting and testing the instrument's psychometric properties were consistent with accepted criteria for validity and reliability. Therefore, this updated and contextualized instrument has the potential to contribute to academic advances in the sense of expanding the empirical practice of studying environmental values. Fifteen items from the original version were retained, grouped into four factors as in the original version: Altruistic – five items; Egoistic – four items; Biospheric – three items; and Hedonic – three items. The final version showed adequate fit indices and reliability measures.


Originality/value
This instrument is a powerful resource for the Spanish academic community because using this application it will be possible to assess the degree of commitment of young adults to the goals of sustainability and environmental protection.

AbstractThis paper contributes to the literature on externalities and their classification by reconciling insights from transaction costs theory with James Buchanan's and Elinor Ostrom's analyses of property rights and institutional diversity. We critique the dominant Pigouvian analysis, which assumes only two forms of institutions—namely, governments and private markets—that can internalize externalities. We develop a new taxonomy of externalities that provides relevant conceptual space for a wide array of institutions that the market-versus-state dichotomy obscures. The proposed taxonomy considers two key classes of often-conflated attributes: (1) the scale of externalities, and (2) the assignability, enforceability, and tradability of property rights. This approach enriches the Coasean (transaction cost) perspective by allowing us to unbundle transaction costs in a manner that extends its applicability to nonmarket situations in which market-based transactions are either not permitted or technically infeasible. Thus, by integrating insights from two distinct Public Choice schools, we broaden the theory of externalities to not only encompass market exchanges but also to incorporate cases in which property rights are, and will remain, unclear. We conclude that institutional diversity can offer adaptable solutions to tackle medium- and large-scale externalities.

Physical reminders of Fascist rule in Italy can be found in virtually every Italian town and city. To date, though, studies of how Italians have dealt with this 'difficult heritage' have focused overwhelmingly on Rome, where Fascism's copious remains are treated and admired as aesthetic objects, unmoored from their political–historical origins. Implied, assumed or articulated in these studies is the idea of Rome as an exemplar of the nation: that what is true of the capital is true of the country. In fact, the idea that Rome's approach to its Fascist heritage is representative of Italy's has yet to be properly tested. This article argues for the need to go 'beyond Rome' in order to gain a deeper, richer, and more nuanced understanding of the ways in which Italians have negotiated the difficult heritage of Fascism. Focusing on the provincial Lombard city of Brescia, the article reveals the complex interplay between time, place, use, memory, aesthetics, and politics in shaping how bresciani have negotiated three surviving 'faces' of Fascism: Marcello Piacentini's monumental piazza della Vittoria; Arturo Dazzi's colossal statue 'L'Era Fascista', popularly known as the 'Bigio'; and Oscar Prati's monument-ossuary to the fallen of the Great War.

Thinking about strategic defense fields has become of an important value in contemporary strategic writings due to considerations related to the preoccupation with them by experts and strategic planners. Further, the importance of thinking about strategic defence has increased because states need these strategies as they multiply states' ability to interact and survive. The areas related to the strategies aim to change the status quo, and therefore the logical calculations that are interconnected with the state and its survival make it risk attaching its survival to the ability of the offensive force to achieve the goals (··(. Accordingly, the doubling of power and the state's preservation of its prestige in the international system makes it obliged to search for areas of strategic defense that can secure the scope of its action according to a security methodology that is commensurate with the movement of changes and changing priorities of interests.


· This view is based on the approaches of states' strategies in the international system. For more see: Robert Gilpin, War and Change in Global Politics, translated by: Omar Al-Ayoubi, Dar Al-Kitab Al-Arabi, Beirut, 2009. p33

In many parts of the world, the modernist ideal of centralised and networked infrastructure provided by the state remains just that – an ideal. Instead, the reality is a patchwork of infrastructural solutions engineered by both state and private actors. While critical studies have highlighted how states use infrastructure projects to legitimize their authority, how do infrastructure projects shape relations between the state and urban residents when the state is not the sole actor in building and maintaining infrastructure? Drawing on scholarship on the socio-material dynamics of infrastructure, this article examines infrastructure's politics in Accra's drainage system. Studying these material interventions shows that drainage is politicised with state actors, aspiring politicians, and urban residents advancing and evaluating performances of authority in relation to this infrastructure. This politicization of drainage infrastructure reproduces patterns of urban socio-economic inequality. As residents experience the consequences of each other's actions, they recognize the need for a centralised approach to tackle drainage problems and express a desire for the state to assume responsibility. Although 'heterogeneous infrastructure configurations' more accurately captures the reality on the ground in rapidly growing cities such as Accra, this analysis of everyday infrastructural politics helps explain why expectations of centrally organized drainage infrastructure persist.

The famous English novelist and poet Thomas Hardy and the little-known Czech short story writer Josef K. Šlejhar share a similar position in literary history, both being frequently, and rather inaccurately, discussed in the context of European naturalism. Though being partly influenced by the same ideas as the French naturalists, they both developed an individual mode of representation, especially in the way they structure the space of their fiction. The present paper attempts to analyse their approach and to demonstrate the fundamental difference of their conceptions. The prevailing form of space in Hardy is structured landscape where the nodal points are loci characterized by specific semantic density determining the issues the major characters are confronted with. Contrary to this, Šlejhar's conception tends to present space as an exteriorizing projection of his characters' situation, very often representing a moral dilemma of an individual or a community; due to this his space is less structured but more intense, deriving its meaning from the character, while in Hardy the process is reverse. The principal focus of the paper is thus on the semantics of the interaction between character and its environment or circumambient space.

In Tanzania, poor enforcement of occupational health and safety (OHS) regulations has been associated with weak regulatory systems as well as lack of proper procedures on construction sites. However, the role of health and safety actors including organisational structures as enabling or disabling factors are under researched. This study employed qualitative research approach to discern the role of health and safety actors together with reasons for poor OHS enforcement on construction sites. Semi-structured interviews collected data from several health and safety actors within the sector. The salient findings from the study indicate that while legislation for enforcement of OHS exists, there is demonstrated lack of coordination including focus on formality, insufficient resources and overlapping roles regarding management of OHS. Power relations exercised by elected officials over regulators exacerbate these to influence public policy and purposeful violation of rules as a form of informal welfare policy for largely informal workers. This study recommends a need for promotion of safety leadership and behavioral change together with adequate supply of health and safety resources to the whole organisational system. Planning, tendering, designing and implementation stages of construction projects should embrace safety culture.

Urban theorists offer varying explanations for why communities use austerity policies that limit or cut government. We develop a synthesis of political-economic and institutional explanations. Using this new synthetic approach, we analyze the characteristics of communities that promote the use of cutback policies and question whether relationships derived from urban theories can be extended across the urban-rural continuum. We draw on original primary data for over 1,000 communities. Our study provides a new lens on local austerity policies and the distinctiveness of the urban experience. We find that economic pressures, political context, and local governments' characteristics influence cutback policies across both urban and rural America. Large metro counties use more cutback policies suggesting progressive communities are downsizing, and fiscal stress is a strong determinant. Among rural counties, political context and governmental attributes further influence cutback policies. Surprising similarities exist across urban and rural communities in citizen pressures to reduce government. The findings demonstrate that urban frameworks can be pushed beyond their conventional focus. Our study highlights the importance of viewing communities across a continuum rather than analyzing urban and rural communities as if they occupy different worlds.

This research relies on a combination of variable- and person-centered approaches to help improve our understanding of the dimensionality of the workaholism construct. Our results showed that employees' workaholism ratings simultaneously reflected a global overarching construct co-existing with four specific dimensions (behavioral, motivational, emotional, and cognitive workaholism) among a sample of 432 workers who completed a questionnaire twice over a three-month period. We also examined the profiles taken by workaholism dimensions, and documented their stability over time as well as the associations between these profiles and theoretically-relevant predictors and outcomes. Furthermore, we examined whether these associations differ as a function of working remotely or onsite. Four profiles were identified and found to be highly stable over time: Unplugged, Plugged In, Moderately Unplugged with Externalized Workaholism, and Moderately Unplugged with Cognitive Workaholism. Personal life orientation, telepressure, and interpersonal norms regarding work-related messages were related to the likelihood of profile membership. Remote working also reinforced the positive effects of personal life orientation and the negative effects of interpersonal norms regarding work-related messages. Finally, employees' work-to-family guilt, job satisfaction, family satisfaction, and life satisfaction also differed as a function of their profile.

Decolonization is the complicated and unsettling undoing of colonization. In a similarly simplified definition, science is a structured way of pursuing knowledge. To decolonize science thus means to undo the past and present racist and colonial hegemony of Western science over other, equally legitimate, ways of knowing. This paper discusses the paradigmatic prerequisites and consequences of decolonizing Western science. Only if Western science is toppled from its pedestal and understood in a cultural way can it engage with other sciences at eye level. Such equal collaboration that results in the co-creation of new knowledge based on the scientific method and Indigenous scientific inquiry is what decolonizing science is all about. What it looks like in practice is highly variable as there is no one-size-fits-all approach due to the fact that Indigenous knowledge is rooted in the local, the land. Therefore, decolonizing science is much more a path than a destination. This path, however, will also pave the way to a new multiparadigmatic space. A quick look into the history and philosophy of science reveals that new paradigms have always emerged after a few trailblazers started engaging in a new way of doing science.

PurposePrior research has advanced several explanations for social media influencers' (SMIs') success in the burgeoning computer-mediated marketing environments but leaves one key topic unexplored: the moderating role of SMIs in service failure and recovery strategies.Design/methodology/approachDrawing on a social constructivist perspective and an inductive approach, 59 in-depth interviews were conducted with millennials from three European countries (Italy, France and the United Kingdom). Building on social influence theory and commitment-trust theory, this study conceptualises four distinct pathways unifying SMIs' efforts in the service failure recovery process.FindingsThe emergent model illustrates how source credibility and message content moderate service failure severity and speed of recovery. The insights gained from this study model contribute to research on the pivotal uniqueness of SMIs in service failure recovery processes and offer practical explanations of variations in the implementation of influencer marketing. This study examines a perspective of SMIs that considers the cycle of their influence on customers through service failure and recovery.Originality/valueThe study suggests that negative reactions towards service failure and recovery are reduced if customers have a relationship with influencers prior to the service failure and recovery compared with the reactions of customers who do not have a relationship with the influencer.

PurposeTechnology upgrade has been adopted as a strategy for technology vendors to modify and improve their incumbent technologies. However, user resistance is widespread in practice. In order to understand user technology upgrade behavior, this study integrates the retrospective and prospective sides of actions and proposes an inertia-mindfulness ambidexterity perspective to explore the antecedents of technology upgrade.Design/methodology/approachAn online survey was conducted to collect data from 520 Microsoft Windows users to test this research model. Structural equation modeling (SEM) approach was used to evaluate measurement model and structural model.FindingsInertia can induce individuals' psychological reactance and thus reduce their intention to upgrade. In contrast, mindfulness can decrease users' psychological reactance and then motivate them to upgrade to a new version of technology. Finally, individuals' dissatisfaction with the current version of technology would weaken the negative impact of psychological reactance on upgrade intention.Originality/valueThis study generates an inertia-mindfulness ambidexterity perspective to investigate the factors that influence user technology upgrade intention from both retrospective and prospective sides and then identifies psychological reactance as underlying mechanism to explain how inertia and mindfulness work. Finally, this study posits that user dissatisfaction with current version of technology can moderate the relationship between psychological reactance and technology upgrade intention.

Purpose
This study aims to examine the impact of chief executive officers' (CEOs') personal characteristics on firms' risk taking and the moderating role of family ownership on this relationship.


Design/methodology/approach
This study used 2,647 firm-year observations of non-financial firms listed on Pakistan Stock Exchange over the period 2013–2021. To test the hypotheses, the authors used ordinary least squares regression and, to resolve the possible endogeneity problem, the authors used system generalized method of moments technique.


Findings
Drawing insights first from upper echelons theory, the authors report that CEOs with business, economics, finance and/or management educational background and female CEOs reduce firms' risk-taking behaviour. Further, using insights from social and organizational identity theoretical perspectives, the results indicate that due to strong family affiliation and organizational identity, family owners exhibit risk aversion behaviour and moderate this relationship.


Originality/value
This study provides novel evidence of risk averse behaviour of CEOs with business, economics, finance and/or management educational background and female CEOs along with moderating impact of family ownership on this relationship in an emerging economy. Overall, the results extend empirical support for upper echelons and social identity theories in an emerging market context.

Abstract
Misophonia is a chronic condition that describes aversion to specific auditory stimuli. Misophonia is characterized by physiological responsivity and negative emotional reactivity. Specific sounds, commonly referred to as "triggers," are often commonplace and sometimes repetitive. They include chewing, coughing, slurping, keyboard tapping, and pen clicking. Common emotional responses include rage, disgust, anxiety, and panic while physical responses include muscle constriction and increased heart rate. This literature review identifies research priorities, limitations, and new directions, examining the implications of misophonia for the social work profession. Misophonia is largely absent from the social work literature. However, the profession is uniquely equipped to understand, screen for, and effectively treat misophonia in direct practice or within interprofessional treatment teams. By conceptualizing misophonia as idiosyncratic and contextual, social workers would enhance the existing body of research by applying an ecological perspective which captures the interaction of individuals and environments in producing human experience. Such an approach would assist clients and clinicians in developing treatment plans that consider the roles of social and physical environments in the development and course of misophonia. A discussion of current limitations within the misophonia literature further emphasizes the need for new perspectives.