Search results

Risk reporting in financial reports has a positive impact on the company and its stakeholders. The purpose of this research is to present a literature review using the bibliometric method with the title we used is Risk Reporting, and the keywords are risk disclosure, risk reporting, stakeholders, and stakeholder theory. Data processing in this chapter uses Publish or Perish (PoP) software and Vos Viewers. This study uses the Google Scholar database. The researcher scanned the journal by using Scimagojr.com to view the journal quartile. Before the search was revised, there were 230 papers from 1991 to 2021 (30 years). Researchers will see the development of risk reporting from several sides, such as the country of origin of the researcher, the type of industry that reports risk, the research methods that have been used so far, and the analysis used for reporting risk.

Many countries and regions have recognised the potential of automated transport as a solution to cover mobility needs in a sustainable way. They have implemented dedicated strategies and allowed trial operations of Automated Vehicles (AVs) within their national frameworks.

This chapter conducts an analysis of the legal frameworks for AV trial operations in 11 European countries. It reviews existing laws and regulations and includes results from an online survey with national stakeholders and experts experienced in AV testing.

The results reveal very different approaches among European countries. Moreover, results indicate a stronger focus on technical safety aspects of the vehicles rather than on operational procedures and mobility integration, such as incorporating AV services into existing public transport systems.

This high level of disparity between the different European legal frameworks poses a considerable barrier to a rollout of the technologies and methodologies for AVs without cross-border and cross-supplier conflicts. Furthermore, when moving to the deployment of real services in the near future a common European framework and a stronger focus on operational procedures are essential for the implementation of automated transport services in order to cover the mobility needs of people in a more sustainable way (e.g. first/last mile to public transport).

European countries should further integrate operational aspects in the terms of services that are integrated in public transport, align deployment of AVs with national and local sustainability goals and focus on use cases beyond private vehicles to foster the transition to a more sustainable future of transport.

This study explores how the national artificial intelligence (AI) strategies and policies in four sub-Saharan African countries – Mauritius, South Africa, Ghana and Gabon – influence the adoption of AI in journalism. In the journalistic world, AI have been mainly used for news gathering, production and distribution. Irrespective of the prospects, the pervasive nature of AI brings with it a host of challenges concerning privacy, gender, and ethnic bias. Despite its relevance to journalism, the challenges associated with using AI necessitate the need for policy frameworks that guide the development and usage of these technologies. At a global level, UNESCO has established a normative framework which lays out principles and standards regarding how member states formulate policies that ensures ethical and healthy development of AI. Using document analysis and the technological determinism theory, the study investigated how the national AI policies and strategies of these countries is impacting journalism and highlights the challenges to the adoption of the technology in the field. In lieu of the AI-specific laws, the countries seem to loosely rely on their data protection acts to govern aspects of AI use involving automated decision making. Mauritius was found to be the only country in the study with a set national AI strategy.

The massive investment in, and development of, automated and connected transport (ACT) technology development has triggered much debate about this breakthrough technology’s potential positive and negative impacts. Multiple studies have explored the potential direct implications for users in terms of road safety, ‘productive’ travel time, mobility of the elderly and physically less mobile persons, as well as indirect impacts such as reduced emissions and freed road space. Through a critical review of the literature on ACT deployment types and discussions with an expert working group on the wider impacts of ACT implementation, this chapter examines four distinct deployment types of ACT technology and their opportunities and threats in transitioning toward inclusive transport systems. Of the four types, we posit that ACT-based public transport has the greatest potential to contribute to a more inclusive mobility future. Examining the case of Singapore using policy documents, academic literature and interviews with representatives of public and private sectors and academia, the chapter draws policy recommendations for governance toward more inclusive ACT innovation and deployment.

While social media data are used increasingly in studies of social movements, social media evolves far more rapidly than academic research and publication. This chapter argues that researchers should adopt historical and archival approaches to social media data. Treating social media data as an “instant archive” – one that is self-curated, is co-constituted, and changes rapidly – we caution researchers to pay attention to the features of this archive and their implications for working with the data therein. Applying insights from recent discussions of archival methods for social science research to the specific features of social media data, we explore how platform features, repressive effects, and user innovations affect the content of the instant archive. We then offer strategies for researchers' methodological approaches, including how best to select units of analysis and platforms, how to collect and interpret archival materials, and how to identify silences in the data.

Social movement scholars use protest events as a way to quantify social movements and have most often used large, national newspapers to identify those events. This has introduced known and unknown biases into our measurement of social movements. We know that national newspapers tend to cover larger and more contentious events and organizations. Protest events are furthermore a small part of what social movements actually do. Without other readily available options to quantify social movements, however, big-N studies have continued to focus on protest events via a few large newspapers. With advances in digitized data and computational methods, we now no longer have to rely on large newspapers or focus only on protests to quantify important aspects of social movements. In this paper, we use the environmental movement as a case study, analyzing data from a wide range of local, regional, and national newspapers in the United States to quantify multiple facets of social movements. We argue that the incorporation of more data and new methods to quantify information in text has the potential to transform the way we both conceive of and measure social movements in three ways: (1) the type of focal social movement organization included, (2) the type of tactics and issues covered, and (3) the ability to go beyond protest events as the primary unit of analysis. In addition to demonstrating ways that the focus on counting protest events has introduced specific biases in the type of tactics, issues, and organizations covered in social movement research, we argue that computational methods can help us extract and count meaningful aspects of social movements well beyond event counts. In short, the infusion of new data and methods into social movements, peace, and conflict studies could lead us to a substantial shift in the way we quantify social movements, from protest events to everything that occurs outside of them.

The production of news through artificial intelligence (AI) is a reality in many countries, including the United States, where two leading companies in this area are based. The purpose of this explanatory bibliographic research is to discuss who or what should bear the ethical responsibility for automated writing in a newsroom, considering that codes of ethics address only the conduct of people. This chapter compares the Code of Ethics of the National Federation of Brazilian Journalists with the code used in the United States and highlights examples of news released with incorrect information, produced by algorithms, and published by US news organizations. Facing the current informational scenario, the ethical responsibility of the automated news must be attributed to the media, represented in the figure of the editor. Such a conclusion is motivated by the fact that neither the algorithm nor the person who developed it takes part in the decision-making process of publishing an article or not.

The impact of artificial intelligence (AI) and extended reality (XR, including virtual reality [VR], augmented reality [AR], and mixed reality [MR]) on marketing in Industry 5.0 and Society 5.0 is explored with systematic literature review in this chapter. AIXR is becoming a necessary aspect of marketing, driven by efficiency, productivity, and innovation. Despite AI's capabilities, the human touch in marketing is preferred due to superior adaptive, creative, and innovative abilities. The use of fully automated marketing systems is limited to specific tasks. This research will benefit both practitioners and academics focusing on AIXR in marketing and is limited by the number of included literature.