Suchergebnisse

AbstractSanctions are increasingly prominent foreign policy tools, but research on the policy process that leads to specific sanction design is limited. Sanctions can have unintended effects on the provision of humanitarian aid in sanctioned countries, which has led to calls for humanitarian exceptions in sanction design. This study focuses on non‐governmental organizations' (NGOs) advocacy for a humanitarian perspective on European Union (EU) sanctions in the period 2020–2021. Building on the Advocacy Coalition Framework and the triangulation of qualitative data sources including interviews and document analysis, this study describes an advocacy coalition of humanitarian NGOs in Brussels, their advocacy strategies and the effectiveness of these strategies. The analysis highlights the coalition's common policy beliefs and documents three advocacy strategies: coalition building, knowledge leadership and lobbying. The analysis then traces the link between these strategies and recent policy changes, namely, clearer European Commission guidelines on the implementation of humanitarian derogations. This policy change was further facilitated by policy brokers and an external shock, the Covid‐19 pandemic. The findings shed light on an understudied design feature of sanctions, i.e., humanitarian exceptions, and on the role of non‐governmental actors in shaping sanction designs.

AbstractCorporate social responsibility (CSR) has been increasingly investigated assuming several perspectives. In this scenario, human resources and particularly employees are the most relevant groups of stakeholders playing a key role in all kind of organizations. Thus, this paper aims at investigating the profitable connection between CSR and human resource management (HRM). We investigate which factors determine responsible and sustainable practices in the management of the employees' typology contracts guaranteeing CSR and its principles. The employees' contract typology is recognized as a sustainable key factor in influencing corporate performance. Through an empirical analysis in the football industry, we investigate if the work contracts' average duration by football players affects the performance of their clubs. Our results demonstrate that organizations assuming stabilization and long timing in the employees' contract are going to achieve sustainable performance assuring socially responsible practices and CSR. The awareness of the existence of a correlation between the duration of the contract and the company performance could be exploited by managers of all organizations in identifying the optimal strategy and the effectiveness in the implementation of CSR. Thus, a new sustainable key factor in assuring CSR and HRM is proposed: the employees' contractual horizon/timing.

Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates. The most important of these changes have been to the organisation of universities, their recruitment procedures and in terms of improvements to the quality and efficiency of the university system itself. In this perspective, the objective of this research was to carry out a critical analysis of the process of change, with special reference to improving efficiency by making the transition from cash-based accounting to accrual accounting. In order to achieve this objective, the starting point was the legislation of reference that sets out the terms for the move to financial accrual accounting. A comparative analysis was then carried out at an international level, with the purpose of highlighting the strengths and weaknesses identified during the implementation of these new procedures within the public field. This was followed by an analysis of the details of the theory defining the accounting principles to be used in the process of preparing university's financial statements. Finally, the study identified the main critical points relating to implementation of the new accounting system, offering, at the same time, several thoughts concerning possible subsequent analyses on this topic.