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Bad news about Afghanistan is a daily reality. War has plagued the country for three uninterrupted decades. Afghan women and men face daunting survival struggles. The majority of them have known nothing else but war. Considerable responsibility lies on the shoulders of Afghans themselves, who have caused extensive suffering for their fellow countrywomen and men. This article, however, argues that the future of Afghanistan lies in Afghan hands. The solution to its current problems cannot and will not come from outside. It is time for Afghan men and women to confront their problems, to address their divisions, and to envisage home-grown solutions. Adapted from the source document.

PurposeThe purpose of this paper is to explore how and what drives corporate social responsibility (CSR) in host communities of mining companies in developing countries.Design/methodology/approachTo address this knowledge gap, this paper used Ghana as a test case and conducted 24 in-depth interviews with participants drawn from mining host communities.FindingsThe paper discovered that while CSR is broadly understood and encompasses six thematic categories in the mining host communities, there are emphases on philanthropic and environmental responsibilities. Contrary to the evidence found in other studies, this paper discovered that CSR rhetoric plays a more positive/significant role than so far explored in CSR research, as it incentivizes the host communities to push for the fulfilment of their CSR expectations and/or CSR initiatives proposed by mining companies.Research limitations/implicationsQuantitative studies are needed to strengthen the findings from the present paper.Practical implicationsBecause developing countries share similar socio-economic and geo-political realities, the findings of this paper may be applicable not only for CSR advocates, but also for policy-makers in developing countries.Originality/valueThe paper provides new inputs from a developing country perspective to the current debate about the CSR performance of the extractive industry.

ABSTRACT
The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find that IC effectiveness has worsened following this reform, but this deterioration is partially mitigated when mandated firms report their CSR engagement. Additional analyses demonstrate that this deterioration is further lessened when CSR reports are prepared in accordance with Global Reporting Initiative reporting guidelines or assured by external auditors and when firms spend more on CSR activities. Finally, cross-sectional analyses suggest that CSR engagement mitigates the deterioration in IC effectiveness more in non–state-owned enterprises and in firms that have better financial performance, lack political connections, or are located in regions with higher market development or social trust.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: M4; M48.

AbstractThis study aims to examine and provide empirical evidence regarding the effect of corporate social responsibility(CSR), political connections, and leverage on tax avoidance. This research was conducted the mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data was processed using Eviews 10 program to obtain a comprehensive picture of the relationship between one variable with another variable. The sample in this study consisted of 14 companies for 3 years from 2011-2015 with purposive sampling as a sampling method. The results of this study indicate that political connections have a significant positive effect on tax avoidance, while corporate social responsibility and leverage have no effect because they are not significant to tax avoidance.Keywords: Corporate Social Responsibility(CSR), Political Connections, Leverage, Tax AvoidanceDAFTAR PUSTAKAAndhari, P. A. S., & Sukartha, I. M. (2017) Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitasm Inventory Intensity, Capital Intensity dan Leverage Pada Agretivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18 (3), 2115-2142.Anindyka, D., Pratomo. D., Kurnia (2018) Pengaruh Leverage (DAR), Capital Intensity dan Inventory Intensity terhadap Tax Avoidance. E-Proceeding of Management: Vol.5, No 1.Butje, S., & Tjondro, E. (2014) Pengaruh Karakteristik Eksekutif dan Koneksi Politik terhadap Tax Avoidance. Tax & Accounting Review, Vol 4, No 2.Cheers, Zachar. 2011. The Corporate Social Responsibility Debate. Spring.Danang Sugianto (2019) Mengenal Soal Penghindaran Pajak yang Dituduhkan ke Adaro (2019) Diakses pada 2019 dari http://m.detik.com/finance/berita-ekonomi-bisnis/d-46112708/mengenal-soal-penghindaran-pajak-yang-dituduhkan-ke-adaro.Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019) Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 26 (3), 1992-2019.Darwin, A., 2010, Penerapan ...

The impact of the employees' perceptions of CSR activities on the employee-organization relationship has been little explored in the literature. This study aims to analyze the impact of corporate social responsibility (CSR) perceptions (Environment-related CSR; Employee-related CSR, Customer-related CSR) on organizational citizenship behavior through the mediating role of the organizational identification of employees in the hotel sector. A questionnaire was applied to a sample of 214 frontline employees who work in four- and five-star hotels. Using Model 4 of the PROCESS macro, a mediation model was designed to test the hypotheses. The results indicate that there is a mediation model that uses the effect of organizational identification in the relationship between perceptions of CSR and organizational citizenship behavior. This study concludes that an increase in identification with the organization based on environmental-related activities, employee-related activities, or customer-related activities impact on OCB. The results of this study represent contributions to the literature in the CSR field, as well as to the case of human resources managers who wish to enhance organizational citizenship behavior and identification among hotel staff.

Companies are increasingly asked to provide innovative solutions to deep-seated problems of human misery, even as economic theory instructs managers to focus on maximizing their shareholders' wealth. In this paper, we assess how organization theory and empirical research have thus far responded to this tension over corporate involvement in wider social life. Organizational scholarship has typically sought to reconcile corporate social initiatives with seemingly inhospitable economic logic. Depicting the hold that economics has had on how the relationship between the firm and society is conceived, we examine the consequences for organizational research and theory by appraising both the 30-year quest for an empirical relationship between a corporation's social initiatives and its financial performance, as well as the development of stakeholder theory. We propose an alternative approach, embracing the tension between economic and broader social objectives as a starting point for systematic organizational inquiry. Adopting a pragmatic stance, we introduce a series of research questions whose answers will reveal the descriptive and normative dimensions of organizational responses to misery.

"Artificial Intelligence and Blockchain for Social Impact provides an accessible overview of AI and blockchain technologies, and explores their applications for social enterprise and impact investing. The opening chapter introduces the impact space, exploring different social business models, the role of technology, the impact investing market and general problems in the space. The remainder of the book falls into two paths: the first focusing on artificial intelligence and the other looking at blockchain. Providing introductions to each of these technologies and their histories, the author goes on to examine them from the perspectives of social business models and impact finance. A concluding chapter explores artificial intelligence and cryptocurrencies in the impact space in the future. Readers are supported with international case studies, discussion questions and other student-friendly features. Situated at the intersection between technology, fintech, social enterprise, impact investing and social impact, this book is a valuable resource for upper-level courses across all these areas. It also offers an introduction to this emerging topic for researchers and business professionals"--

The paper presents the results of research into the problem of succession in family business in the broader perspective of social reproduction strategies. Based on Pierre Bourdieu's theoretical habitus-field framework and strategies of reconversion of capitals, it identifies preconditions for successful succession, the strategies of reconversion applied and the structure of capital transfers along with transgenerational change. The author recognizes habitus as the pivot element of explanation, the specific adequacy of capital structure, individual preferences and aspirations with situational potential, and general structural rules.

A distinctive perspective on governance: the building blocks -- Classical liberalism : delineating its theory of governance -- Function, structure, and process at the private-public interface -- Dynamic governance : the polycentrism process and knowledge processes -- Public choice and public administration : the confluence -- Public administration and public choice : charting the field -- Public choice, public administration, and self-governance : the Ostromian confluence -- Heterogeneity, coproduction, and polycentric governance : the Ostroms' public choice institutionalism revisited -- Framing the applied level : themes, issue areas, and cases -- Metropolitan governance : polycentric solutions for complex problems -- Independent regulatory agencies and their reform : an exercise in institutional imagination -- Polycentric stakeholder analysis : corporate governance and corporate social responsibility -- Conclusions: governance and public management : a vindication of the classical-liberal perspective?