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Extractive Industries, Social Licensing and Corporate Social Responsibility
Type: Book
ISBN: 978-1-83549-127-0

Book part
Publication date: 26 April 2024

Angi Martin and Julie Cox

The education of deaf and hard of hearing (d/DHH) students is largely dependent on the preferred mode of communication. Historically, the mode of communication for d/DHH students…

Abstract

The education of deaf and hard of hearing (d/DHH) students is largely dependent on the preferred mode of communication. Historically, the mode of communication for d/DHH students was determined by society rather than by students and families. This resulted in divisiveness between the Deaf culture and proponents of oral communication. The adoption of IDEA allowed family participation in the decision-making process. Advances in technology increased student access to sound, resulting in more educational placement options. Despite the positive changes, the complex nature of hearing loss and the wide variety in cultural considerations have made it difficult to determine the best approach to deaf education. Thus, educators and providers are left in a conundrum of which version of “traditional” deaf education is best for students.

Book part
Publication date: 26 April 2024

Quentin M. Wherfel and Jeffrey P. Bakken

This chapter provides an overview on the traditions and values of teaching students with traumatic brain injury (TBI). First, we discuss the prevalence, identification, and…

Abstract

This chapter provides an overview on the traditions and values of teaching students with traumatic brain injury (TBI). First, we discuss the prevalence, identification, and characteristics associated with TBI and how those characteristics affect learning, behavior, and daily life functioning. Next, we focus on instructional and behavioral interventions used in maintaining the traditions in classrooms for working with students with TBI. Findings from a review of the literature conclude that there are no specific academic curriculums designed specifically for teaching students with TBI; however, direct instruction and strategy instruction have been shown to be effective educational interventions. Current research on students with TBI is predominately being conducted in medical centers and clinics focusing on area of impairments (e.g., memory, attention, processing speed) rather than academic achievement and classroom interventions. Finally, we conclude with a list of accommodations and a discussion of recommendations for future work in teaching students with TBI.

Book part
Publication date: 17 June 2024

Adriana AnaMaria Davidescu, Eduard Mihai Manta, Margareta-Stela Florescu, Cristina Maria Geambasu and Catalina Radu

The objective of this chapter is to analyse the performance of the UiPath (PATH) company on the New York Stock Exchange, in the context of the war between Russia and Ukraine, and…

Abstract

Purpose

The objective of this chapter is to analyse the performance of the UiPath (PATH) company on the New York Stock Exchange, in the context of the war between Russia and Ukraine, and to predict the closing price of the PATH stock using autoregressive integrated moving average with (ARIMAX) and without (ARIMA) exogenous variable methods and autoregressive neural networks (NNAR, NNARX).

Need for Study

UiPath has gained a significant reputation in the IT market and has become a point of interest in recent years. However, the current context is marked by an event of international impact, the war between Russia and Ukraine. In this context, this analysis will consider performance from two perspectives: forecasts of the closing price and forecasts of the closing price with an exogenous variable, namely the war between Russia and Ukraine.

Methodology

In the analysis that follows, we will address a forecast of the stock closing price using ARIMA, ARIMAX, NNAR and NNARX, as well as analysis of changing points and structural breaks of the series.

Findings

The changing points in the mean and variance but also the breaks in the structure justify the course of the closing price. From the information extracted in the analysis, it can be concluded that market sentiment is currently pessimistic due to the downward trend in the price. Both the public and the shareholders are disappointed with the performance of PATH stock and are waiting for the next change point that will change the trend of the series.

Details

Finance Analytics in Business
Type: Book
ISBN: 978-1-83753-572-9

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Abstract

Details

New Approaches to Flexible Working
Type: Book
ISBN: 978-1-83549-520-9

Book part
Publication date: 4 June 2024

Graham Parkhurst, Pablo Cabanelas and Daniela Paddeu

Rapid technological change in the transport sector is leading to a growing range of potential and actual ‘business models’ deployable for the movement of goods and people. Two key…

Abstract

Rapid technological change in the transport sector is leading to a growing range of potential and actual ‘business models’ deployable for the movement of goods and people. Two key uncertainties arise from this proliferation: first, concerning which ones can be economically viable, and, second, whether they can be both simultaneously economically viable and contribute to the imperatives of more sustainable mobility. The present chapter reviews and appraises the emergence of these new business models, drawing on both literature review and empirical research with entrepreneurs involved in the new mobility sector. Specifically, the potential of the UN Sustainable Development Goals (SDGs) (UN, n.d.) as a device to structure and frame the debate about what constitutes a valuable contribution to sustainable mobility is considered. A framework is developed which captures how mobility and transport have dependencies with the SDGs. From this analysis, key sustainability concepts are derived which have either a subsistence function (maintaining the basics of human life) or an enhancement function (enabling citizens to realise their potential whilst reducing impacts on the planet). Five different innovations involving mobility sector business entrepreneurship are then characterised using this framework to exemplify its ability to deconstruct and test claims that ‘smart mobility’ is also good for sustainability as well as good for business. It is concluded that the framework could contribute to a wider architecture of sustainability interrogation. It could promote discourse around a wide range of actors, posing questions and surfacing tensions and contingencies effectively, whilst providing a holistic, strategic assessment to inform more targeted, scientific evaluations of sustainability metrics.

Abstract

Details

Extractive Industries, Social Licensing and Corporate Social Responsibility
Type: Book
ISBN: 978-1-83549-127-0

Book part
Publication date: 6 May 2024

Ahmed Helmy Mohamed Gomaa Mohamed

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…

Abstract

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Book part
Publication date: 4 June 2024

Michail A. Makridis, Konstantinos Mattas, Biagio Ciuffo and Anastasios Kouvelas

Road transport networks might face the most significant transformation in the following decades, mostly due to the anticipated introduction of Connected and Automated Vehicles…

Abstract

Road transport networks might face the most significant transformation in the following decades, mostly due to the anticipated introduction of Connected and Automated Vehicles (CAVs). The introduction of connectivity and automation will be realised gradually. There are distinctive levels of automation starting from single-dimension automated functionalities, such as regulating the vehicle’s longitudinal behaviour via Adaptive Cruise Control (ACC) systems. Although the technological readiness level is undeniably far from full vehicle automation, there are already commercially available lower-level automated vehicles. The penetration rate of vehicles equipped with Advanced Driver Assistance Systems (ADAS) such as ACC or Cooperative-ACC is constantly increasing bringing new driving behaviours into existing infrastructure, especially on motorways. Lately, several experiments have been conducted with platoons of ACC and CACC-equipped vehicles aiming to study the characteristics and properties of the traffic flow composed by them. This chapter aims to gather the most significant efforts on the topic and present the recent status of research and policy. The impact analysis presented within this chapter is multi-dimensional spanning from traffic flow oscillations and string stability, traffic safety to driving behaviour, energy consumption, and policy, all factors where automation has the potential to contribute to a more sustainable transport system. Investigations through analytical approaches and simulation studies are discussed as well, in comparison to empirical insights, attempting to generalise experimental conclusions. At the end of this chapter, the reader should have a clear view of the existing and potential benefits of CAVs but also the existing and future challenges they can bring.

Book part
Publication date: 17 June 2024

Murat Ertuğrul and Mustafa Hakan Saldi

The study is called for to eliminate the noise between the significant macro variables from the perspective of the cause-and-effect approach to indicate why and how the return of…

Abstract

Introduction

The study is called for to eliminate the noise between the significant macro variables from the perspective of the cause-and-effect approach to indicate why and how the return of solar projects is being affected by these.

Purpose

The study aims to investigate the spread between unit selling electricity prices of a monthly production of 250 KW solar project installed in Türkiye and USD/TRY.

Methodology

A relational framework is designed by drawing on the variables determined as crude oil prices, United States (US) 2-year yield, Dollar Index (DXY), USD/TRY, the annual inflation rate of Türkiye, and unit selling electricity prices. Then, a multivariate approach is performed through Matlab to analyse the correlational relationships and structure the curve estimation models.

Findings

The observations show that the gradually rising spread between unit selling electricity price and USD/TRY signals the reduction in return-on-investment rate of solar energy projects because of the particular causes of the European energy crisis by the reason of Russia and Ukraine war and escalating risks in DXY and US treasury yields as a result of federal fund rate hikes against inflationary pressures. Solar energy investments are delicate instruments to global oil shocks and higher DXY in controlling Inflation and currency volatility; therefore, resilient policies should solicit the demand because of environmental and economic reasons to reduce the external dependency of Türkiye.

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