Suchergebnisse

Purpose
The integrated reporting framework seeks to connect a firm's financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm's value creation. Drawing on impression management and incremental information approaches, the purpose of this paper is to examine how the content and semantic properties of intellectual capital disclosure (ICD) found in integrated reports is associated with firms' performance.


Design/methodology/approach
All reports by European listed firms from 2011 to 2016 available via the integrated reporting emerging practice examples database are analysed. Content analysis is used to assesses the quality of ICDs, whereas a regression analysis tests the variation in semantic properties of ICDs according to firms' performance.


Findings
ICDs in integrated reports are mainly discursive, with a backward looking orientation and a limited focus on human capital. On average, more than half of each ICD is conveyed in a positive tone. As the optimistic tone in firms' ICDs increases, so too does their non-financial performance measured in terms of environmental, social and governance aspects. This finding supports the incremental information approach.


Originality/value
This paper contributes to the current literature on ICDs by introducing new evidence on firms' motivations for non-financial disclosures in integrated reports. By taking a more comprehensive theoretical approach, namely, testing both impression management and incremental information hypotheses, this research extends on prior studies which tested similar relationships in integrated reports but focussed only on the impression management hypothesis.

Social capital is widely recognized as an important aspect of regional economies, and social networks in particular have recently been the focus of research in economic sociology and economic geography. Building on this body of work, this research explores the role of social networks in the divergent economic fortunes of two highly advance Californian metropolitan regions over the past three decades, Los Angeles and the Bay Area. Proxies for the two regions' industrial social structures are constructed and analysed at three cross sections over the divergence period: 1982, 1995 and 2010. Network analysis shows that the Bay Area's industrial social structure maintains a high level of connectivity, bridging relations across industrial boundaries, and by 2010 has a highly connected and central business-civic organization, the Bay Area Council. The LA region's social structure, on the other hand, fragments substantially over the period.

The present volume provides an overview of current trends in the study of language contact involving Arabic. By drawing on the social factors that have converged to create different contact situations, it explores both contact-induced change in Arabic and language change through contact with Arabic. The volume brings together leading scholars who address a variety of topics related to contact-induced change, the emergence of contact languages, codeswitching, as well as language ideologies in contact situations. It offers insights from different theoretical approaches in connection with research fields such as descriptive and historical linguistics, sociolinguistics, ethnolinguistics, and language acquisition. It provides the general linguistic public with an updated, cutting edge overview and appreciation of themes and problems in Arabic linguistics and sociolinguists alike.

The article examines the features of a comparative analysis of interest groups and lobbying. This is a relatively new trend for political sociology and comparative politics that only begins to gain theoretical and methodological outlines. Nevertheless, despite the fact that the comparative analysis of interest groups and lobbying has gone beyond the scope of American political science and American studies, the scientific community still lacks understanding what should be the basis of the research. The variables for comparative analysis that are proposed in this paper are based on the revision of Gabriel Almond's views, as well as on the concepts that have been used in the study of lobbyism in the last two decades. The author shows that Almond's approach to comparative analysis of interest groups and interest groups systems has not lost its acuteness, but it requires actualization in the current stage of political systems' development. As a result, the author proposes the following variables: types of interest groups systems, the interrelationship of interest groups with the party system, the interaction of interest groups with bureaucracy, the influence of interest groups on public opinion, their role in public policy, the processes of lobbying institutionalization, types of strategies used by interests groups in interaction with authorities. This set of criteria covers the most part of theoretical and methodological spectrum of comparative studies of interest groups and lobbying which are conducted by different scientists in different countries. The article aims to show that a more comprehensive and in-depth comparative analysis of interest groups and lobbying brings new opportunities for studying contemporary political processes under the conditions of changing institutional, social and economic environment of the society. ; В статье рассматриваются особенности сравнительного анализа групп интересов и лоббизма. Это относительно новое направление для политической социологии и политической компаративистики, которое лишь начинает обретать теоретико-методологические очертания. Тем не менее, несмотря на то что сравнительный анализ групп интересов и лоббизма вышел за рамки американской политической науки и американистики, в научном сообществе все еще не хватает целостной дискуссии о том, на каких основаниях должны проводится подобные исследования. Переменные для сравнительного анализа, которые предлагаются в данной работе, основаны на ревизии взглядов Габриэля Алмонда, а также на концепциях, которые используются в изучении лоббизма в последние два десятилетия. Автором показано, что подход Г. Алмонда к сравнительному анализу групп интересов и систем групп интересов не потерял акутальности, но требует актуализации в условиях современного этапа развития политических систем. В итоге в качестве базовых критериев предлагается анализ типов систем групп интересов, взаимосвязи групп интересов с типом партийной системы, интеракции групп интересов с органами исполнительной власти и бюрократией, влияния групп интересов на общественное мнение, их роли в публичной политике, процессов институционализации лоббизма, типов стратегий, используемых группами интересов во взаимодействии с органами власти. Данный набор критериев охватывает практически весь теоретико-методологический спектр сравнительных исследований групп интересов и лоббизма, которые проводятся сегодня различными учеными в разных странах. Статья нацелена на то, чтобы показать, что более всесторонний и углубленный сравнительный анализ групп интересов и лоббизма открывает новые возможности для изучения современных политических процессов, складывающихся в условиях изменения институциональной, социальной, экономической среды общества.

In this book, eight substantive chapters examine how "developing" countries such as Bangladesh, Malaysia, and Mexico confronted the pandemic-driven online education shift. As local instruments, resources, and preferences of specific universities meshed with global platforms, ideas, and knowledge, the book addresses several questions. Was the mix too flaky to survive increasing competitiveness? Were countries capable enough to absorb mammoth software technological changes? Throwing a "developed" country (the United States) in for contrast, the book elaborates on the inequities between these countries. Some of these inequalities were economic (infrastructural provisions and accesses), others involved gender (the role of women), political (the difference between public and private universities), social (accessibility across social spectrum), and developmental (urban-rural divides). In doing so, new hypotheses on widening global gaps are highlighted in the book for further investigation. Imtiaz A. Hussain founded the Global Studies & Governance Department (GSG) at Independent University, Bangladesh (IUB, 2016), after serving in Philadelphia University and Universidad Iberoamericana (1990-2014). He has published over 20 academic books, journal articles and newspaper pieces that cover many regions (Afghanistan, the Atlantic area, Latin and North America, and South Asia), touching on diverse topics (the environment, politics, refugees, security, trade). He received his Ph.D. in Political Science from the University of Pennsylvania (1989). Jessica Tartila Suma is a Senior Lecturer at the Global Studies & Governance Department (GSG) at Independent University, Bangladesh. She is also a doctoral student in the College of Architecture, Planning, and Public Affairs (CAPPA) at the University of Texas, Arlington, and holds a Master's in Political Science (Rutgers University). She completed both her Master's in Development Studies (2013) and BSS (Honors) in Media and Communication (2008) at IUB, and has a keen interest in foreign policy, humanitarian assistance, refugee education, as well as political, communication, democratic transitions. She also served as Deputy Director of IUBs Centre for Pedagogy (2020-21).

"Le développement de l'industrie culturelle à la fin du XXe siècle conduit aujourd'hui au triomphe d'une consommation musicale éclectique et éphémère, fondée sur la fabrication d'événements sans cesse renouvelés. Ce processus privilégie le divertissement et entraîne la promotion d'artistes peu enclins à considérer les activités musicales comme porteuses de sens et de valeurs. À l'inverse, dans la France de la fin du XIXe siècle et du premier XXe siècle, plusieurs musiciens et intellectuels se sont mobilisés pour impliquer directement la musique dans les enjeux de société. À travers six études de cas, cet ouvrage se propose de faire revivre ces expériences musicales passées et de mettre en lumière les différentes modalités d'articulation entre vie musicale et vie sociale. Ces études sont regroupées autour des trois grands types d'engagement sociétal majeurs de la période : ce peut être une volonté protestataire, qui choisit la musique pour exprimer la révolte et le désir d'une société plus juste Chansons rouges de Maurice Boukay ; parti communiste et vie musicale après-guerre ; c'est aussi la défense des valeurs spirituelles chrétiennes, qui peut générer des dynamiques musicales importantes Schola Cantorum ; À Coeur Joie ; c'est enfin l'attachement à un civisme éducatif, garant de la transmission des savoirs musicaux ? inspection générale de l'enseignement primaire dans les années 1930 ; Conservatoire de Paris sous l'Occupation. Dans tous les cas, éthique de conviction et éthique de responsabilité, fondées sur la détermination des hommes, sont à l'oeuvre pour donner à la musique une portée sociale. Malgré la diversité de leurs positionnements et de leurs actions, une même volonté de faire et de faire face anime ces hommes et dessine un horizon qui exclut la soumission à l'ordre établi et aspire à une humanité réconciliée dans la musique."--Page 4 of cover

Social well-being is an intrinsic part of the current concept of health. In the context of chronic disease, there are many challenges we face in order to provide social well-being to patients and their families, even more if we talk about rare diseases. TransplantChild, a European Reference Network (ERN) in paediatric transplantation, works to improve the quality of life of transplanted children. It is not possible to improve the quality of life if the human and material resources are not available. With this study, we want to identify the economic aids, facilities, services, and financed products that are offered to families in different European centres. We also want to find out who provides these resources and the accessibility to them. We designed an ad hoc survey using the EU Survey software tool. The survey was sent to representatives of the 26 ERN members. In this article we present the results obtained in relation to two of the aspects analysed: long-term financial assistance and drugs, pharmaceuticals and medical devices. Some resources are equally available in all participating centres but there are significant differences in others, such as education aids or parapharmacy product financing. A local analysis of these differences is necessary to find feasible solutions for equal opportunities for all transplanted children in Europe. The experience of centres that already provide certain solutions successfully may facilitate the implementation of these solutions in other hospitals.

Regarding constantly growing importance of information technologies public organizations try to find optimal solution, which might help to increase the qualitative aspects of relationship between governments and citizens. Experts argue that social media usage have potential to foster participation and engagement of the public. The aim of study is to analyse Facebook profiles of selected Slovakian cities, focusing on the general features of social network usage, content and the purpose of posts published over a four-year period. Besides, the article tries to be theoretical and practical insight to application of social media in public administration. The main finding is based on statement that analysed official Facebook pages mostly include informational posts while calling for opinion and calling for participation represent significantly lower part of total posts. Simultaneously, positive impacts of social media usage have been identified both for public organizations and wider public. Simultaneously, the benefit of the article is associated with fostering an interest in examined issues of social media usage, which we hope might improve the quality of social media strategies and benchlearning processes in other Slovakian cities and hopefully other local self-government units in the European territory. Finally, various limits and perspectives of social media use are discussed in the final part of the article, specially of ideals of democracy, cybersecurity, policymaking, as well as participation and engagement of citizens.

In the early 1880s a disastrous plant disease diminished the yields of the hitherto flourishing coffee plantation of Ceylon. Coincidentally, world market conditions for coffee were becoming increasingly unfavourable. The combination of these factors brought a swift end to coffee cultivation in the British crown colony and pushed the island into a severe economic crisis. When Ceylon re-emerged from this crisis only a decade later, its economy had been thoroughly transformed and now rested on the large-scale cultivation of tea. This book uses the unprecedented intensity and swiftness of this process to highlight the socioeconomic interconnections and dependencies in tropical export economies in the late nineteenth century and it shows how dramatically Ceylonese society was affected by the economic transformation.

Perspectives on Everyday Life: A Cross Disciplinary Cultural Analysis makes the argument for studying everyday life through a combination of introductory theoretical approaches and a grouping of applications to specific aspects of American culture. The first part of the book addresses the idea of everyday life as considered by distinguished thinkers who have written books about everyday life, such as Sigmund Freud, Fernand Braudel, Henri Lefebvre, Michel de Certeau, and others. The second part of the book uses theories dealt with in the first part of the book to explore objects - such as suitcases, alarm clocks, milk, pacifiers, pressure cookers, smart speakers, and super-glue - and their part in the various rituals of everyday life in America, revealing their hidden meanings.

Analysis of current legislation and jurisprudence practiceshows that the use of underground space of cities creates a significant number ofproblems. In this article, we try to describe most typical of them.Recent research and publications analysis. The choice of the article's subjectdefined by importance of problems raised in it, some aspects of which are submittedin works members of land law study as P.F. Kulinich, R.I. Marusenko,A.M. Miroshnichenko A.I. Ripenko, N.V. Shulga and others.Paper objective. The article's subject is studying of a number of law issues forcomplex development of underground space.Paper main body. Today is a time to solve problems in the field of citydevelopment, we should refuse old forms of thinking and switch to the reasonablelimits of vertical zoning, by increasing the permissible storeys, on the basis of deepspaceorganization of the whole system objects of development as the organic whole,which consists housing and all necessary social, industrial and engineeringinfrastructure, created in the underground level.Vertical zoning should be included in the zoning plans. It should be noted thatin zoning plans must consider typology and characteristics of underground structuresthrough the adoption of urban planning regulations.Except making changes in the zoning plans provisions about undergrounddevelopment, should also adopt plenty of standart acts or making additions to existingones for underground construction. Since the law allows to decide the simultaneousoperation of aboveground and underground parts of the land area, but only "to acertain extent", without giving specific and exhaustive answers to all questions thatarise in this regard.There is also need to develop engineering-geological mapping of urbanunderground space that will allow to evaluate the possibility of a secure building in aparticular location objects of underground space and significantly reduce the lengthof the stage frills building cycle.Underground spaces with objects placed on them are not subjects toregistration as land and can not be displayed in the cadastral system. Thus, revealeditself the need to use some 3D features in existing cadastral system. The first step forintroduction of this system are alreadey maded, in particular, introduced by the StateLand Cadastre and the State registry, the next step will be introduction of accountingand registration of realty objects in three dimensions.Conclusions of the research. In Ukraine there are several problems that holdscomplex development of underground space. First of all, it is a complete lack offundamental documents defining prospects in elaboration of undergroundconstruction. A lot of problems are in the technical regulation: there is no regulationrequirements for construction of large number of objects just because earlier inUkraine there were not built at all. In addition, there are no legislative acts regulatinginvestment in the construction of underground structures, allocation of plots,obtaining ownership of the facility and more. ; Рассмотрены актуальные правовые вопросы и современные тенденции развития подземного строительства мегаполисов. Отмеченные проблемы законодательного урегулирования, сформулированны некоторые предложения по их решению ; Розглянуто актуальні правові питання та сучасні тенденції розвитку підземного будівництва мегаполісів. Відзначено проблеми законодавчого врегулювання, сформульовано певні пропозиції щодо їх вирішення

Analysis of current legislation and jurisprudence practiceshows that the use of underground space of cities creates a significant number ofproblems. In this article, we try to describe most typical of them.Recent research and publications analysis. The choice of the article's subjectdefined by importance of problems raised in it, some aspects of which are submittedin works members of land law study as P.F. Kulinich, R.I. Marusenko,A.M. Miroshnichenko A.I. Ripenko, N.V. Shulga and others.Paper objective. The article's subject is studying of a number of law issues forcomplex development of underground space.Paper main body. Today is a time to solve problems in the field of citydevelopment, we should refuse old forms of thinking and switch to the reasonablelimits of vertical zoning, by increasing the permissible storeys, on the basis of deepspaceorganization of the whole system objects of development as the organic whole,which consists housing and all necessary social, industrial and engineeringinfrastructure, created in the underground level.Vertical zoning should be included in the zoning plans. It should be noted thatin zoning plans must consider typology and characteristics of underground structuresthrough the adoption of urban planning regulations.Except making changes in the zoning plans provisions about undergrounddevelopment, should also adopt plenty of standart acts or making additions to existingones for underground construction. Since the law allows to decide the simultaneousoperation of aboveground and underground parts of the land area, but only "to acertain extent", without giving specific and exhaustive answers to all questions thatarise in this regard.There is also need to develop engineering-geological mapping of urbanunderground space that will allow to evaluate the possibility of a secure building in aparticular location objects of underground space and significantly reduce the lengthof the stage frills building cycle.Underground spaces with objects placed on them are not subjects toregistration as land and can not be displayed in the cadastral system. Thus, revealeditself the need to use some 3D features in existing cadastral system. The first step forintroduction of this system are alreadey maded, in particular, introduced by the StateLand Cadastre and the State registry, the next step will be introduction of accountingand registration of realty objects in three dimensions.Conclusions of the research. In Ukraine there are several problems that holdscomplex development of underground space. First of all, it is a complete lack offundamental documents defining prospects in elaboration of undergroundconstruction. A lot of problems are in the technical regulation: there is no regulationrequirements for construction of large number of objects just because earlier inUkraine there were not built at all. In addition, there are no legislative acts regulatinginvestment in the construction of underground structures, allocation of plots,obtaining ownership of the facility and more. ; Рассмотрены актуальные правовые вопросы и современные тенденции развития подземного строительства мегаполисов. Отмеченные проблемы законодательного урегулирования, сформулированны некоторые предложения по их решению ; Розглянуто актуальні правові питання та сучасні тенденції розвитку підземного будівництва мегаполісів. Відзначено проблеми законодавчого врегулювання, сформульовано певні пропозиції щодо їх вирішення

Analysis of current legislation and jurisprudence practiceshows that the use of underground space of cities creates a significant number ofproblems. In this article, we try to describe most typical of them.Recent research and publications analysis. The choice of the article's subjectdefined by importance of problems raised in it, some aspects of which are submittedin works members of land law study as P.F. Kulinich, R.I. Marusenko,A.M. Miroshnichenko A.I. Ripenko, N.V. Shulga and others.Paper objective. The article's subject is studying of a number of law issues forcomplex development of underground space.Paper main body. Today is a time to solve problems in the field of citydevelopment, we should refuse old forms of thinking and switch to the reasonablelimits of vertical zoning, by increasing the permissible storeys, on the basis of deepspaceorganization of the whole system objects of development as the organic whole,which consists housing and all necessary social, industrial and engineeringinfrastructure, created in the underground level.Vertical zoning should be included in the zoning plans. It should be noted thatin zoning plans must consider typology and characteristics of underground structuresthrough the adoption of urban planning regulations.Except making changes in the zoning plans provisions about undergrounddevelopment, should also adopt plenty of standart acts or making additions to existingones for underground construction. Since the law allows to decide the simultaneousoperation of aboveground and underground parts of the land area, but only "to acertain extent", without giving specific and exhaustive answers to all questions thatarise in this regard.There is also need to develop engineering-geological mapping of urbanunderground space that will allow to evaluate the possibility of a secure building in aparticular location objects of underground space and significantly reduce the lengthof the stage frills building cycle.Underground spaces with objects placed on them are not subjects toregistration as land and can not be displayed in the cadastral system. Thus, revealeditself the need to use some 3D features in existing cadastral system. The first step forintroduction of this system are alreadey maded, in particular, introduced by the StateLand Cadastre and the State registry, the next step will be introduction of accountingand registration of realty objects in three dimensions.Conclusions of the research. In Ukraine there are several problems that holdscomplex development of underground space. First of all, it is a complete lack offundamental documents defining prospects in elaboration of undergroundconstruction. A lot of problems are in the technical regulation: there is no regulationrequirements for construction of large number of objects just because earlier inUkraine there were not built at all. In addition, there are no legislative acts regulatinginvestment in the construction of underground structures, allocation of plots,obtaining ownership of the facility and more. ; Рассмотрены актуальные правовые вопросы и современные тенденции развития подземного строительства мегаполисов. Отмеченные проблемы законодательного урегулирования, сформулированны некоторые предложения по их решению ; Розглянуто актуальні правові питання та сучасні тенденції розвитку підземного будівництва мегаполісів. Відзначено проблеми законодавчого врегулювання, сформульовано певні пропозиції щодо їх вирішення

A fascinating chronicle of how the character of American society revealed itself under the duress of World War II.

"This book features a broad range of thematic and national case studies which explore the interrelations and confrontations between conservatives and the radical right in the European and global contexts of the interwar years. It investigates the political, social, cultural, and economic issues that conservatives and radicals tried to address and solve with different means and perspectives. Conservative forces ended up prevailing over far-right forces in the 1920s, with the notable exception of the fascist regime in Italy. But over the course of the 1930s, and the ascent of the Nazi regime in Germany, the competition and opposition between conservative forces exacerbated, with increased power for radical right and fascist movements. The book will be of great interest to students and scholars of politics, history, fascism and Nazism"--