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The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

This study aims to highlight the dimensions of the rivalry over the regional role between two regional powers in the Middle East, and the impact of local, regional and international pressures of the Syrian crisis on the role performance of the competing forces.

The study is based on using “the role approach” as an analytical frame to benefit by the application of the theory of role. This approach allows the possibility of linking various analytical levels, both in clarifying the relationship between internal and external factors and showing the interaction between elements of perception, abilities and behavior.

The international pressures shall remain governing the frame of competition among the roles of the regional powers, through determining the course of competition and its direct impact on its results.

This study examines the phenomenon of regional rivalry between two distinct and competing regional powers, in a turbulent environment in the wake of the Arab Spring crises, which created opportunities and challenges for regional powers, especially in Syria, where it intersected with the interests and policies of major and regional powers.

The aim of this study is to investigate how educational researchers work together with practitioners in practical research projects.

Mixed-method.

Our findings suggest that researchers recognize their own limitations as well as those of practitioners and policy makers and learn from collaboration, but that they lack ideas on what activities they can undertake to overcome limitations. Furthermore, educational researchers emphasize the importance of continuous and systematic organized exchange with educational practitioners. We discuss the needs and challenges of educational researchers interacting with educational practitioners during their research.

We believe that sustainable research and practice partnerships (RPPs) provide a more effective platform for collaboration between researchers and practitioners. This is because long-term engagement in cross-boundary work within these partnerships promotes the development of new knowledge, routines and methods, thereby improving educational practice. Unfortunately, there are few RPPs in Germany (the context of the researchers interviewed). Consequently, it is critical that funding policies, particularly outside the United States, provide greater support for RPPs and the necessary resources for these partnerships. Even if funding for RPPs is not always possible, our research suggests that short-term collaborative agreements in research-practice projects are preferable to relying on informal transfer channels.

At the beginning of the 21st century, a new class of information workers, the “information have-less” has risen. This class of workers alleviates the influence of information and communication technologies (ICTs) revolution on poverty and unemployment. The purpose of this study is to investigate the presence of this class of workers in Egypt and assess the size and potential growth of this category of workers.

The study clarifies the conceptual framework of the new division of labor, in the information age. The Central Agency for Public Mobilization and Statistics, American Chamber of Commerce in Egypt, Ministry of Communications and Information Technology and Information and Decision Support Center websites provided secondary data for this study. These data are used to assess the size of “the information have less” in Egypt.

The division of work and class, in the 21st century, depends on the level of skills possessed to work with ICTs. So, class and labor nowadays could be divided into self-programmable labor (Innovators). Information have-less labor class, adding value to the economy by learning skills and presenting repetitive work. Generic labor class, who cannot work with ICTs, and work in jobs, that do not need computers or other ICTs. The study has shown that the “information have-less” labor class is present in Egypt since the beginning of the 21st century, in all its categories; entrepreneurism, the service sector and the manufacturing sector. There are approximately 50% of this labor class in the service sector and only 13% of the information have-less works in manufacturing sector despite the great opportunities that Egypt has to expand manufacturing to absorb more employment. The inclusion of information technology (IT), in all domains, has not decreased employment in Western countries but has reallocated information have-less employment toward the service sector, and there would probably be the same effect in Egypt.

The study highlights the need for Egyptian policymakers to encourage the manufacturing and service sectors to provide huge working opportunities. The Egyptian government has to change the educational policies, at all stages, to include digital learning skills so IT can be incorporated in a wide range of economic activities. Further research includes: conducting a survey to measure the contribution of the entrepreneurial part of the information have-less employment in Egypt. In addition, a model may be developed, by the researcher to examine the reallocation of employees in Egypt.

Studying employment, in Egypt, using the conceptual framework of the information age is rarely being done.

Although the consequences of illicit financial outflows on the economies of the world continue to exert adverse impacts on many economies of the world, explanations regarding specific drivers of the illicit outflows remain divergent in the literature. This study aims to investigate the effect of financial liberalisation on illicit financial outflows in Africa. Furthermore, the study also examines the effect of macroeconomic stability and institutional quality on illicit outflows.

To achieve the objectives, the study uses a dynamic panel system generalised method of moments technique to analyse annual data from the period 1995 to 2015 of 22 African countries.

The results show that financial liberalisation helps to reduce illicit capital outflows. Furthermore, improved institutional quality is associated with lower levels of capital outflows, thus affirming the theoretical expectations that stable political environment boost investor confidence. Overall, the study show that financial liberalisation reduces illicit outflows. However, liberalisation without sound macroeconomic stability and institutional quality may avail opportunities for illicit outflows.

The main limitation of the study was lack of data that spans periods beyond 2015 for most of the variables on financial illicit flows. The available data sources could not test the objectives beyond 2015.

Current literature on the relationship between financial liberalisation and illicit fund outflows are generally conducted in the context implications on economic growth. However, beyond economic growth, financial liberalisation may impact on illicit financial outflows. Furthermore, other institutional and macroeconomic dynamics may influence illicit financial outflow, especially for developing economies in Africa.

This paper aims at contributing to our understanding of how self-settled Syrian refugees (registered and non-registered) use informal practices to forge their non-political agency and how this agency could be considered as political acts.

This paper was conducted per the qualitative data analysis (in-depth interviews and participant observation), attributed to the critical ethnographic approach, through which refugees’ everyday struggle is explored, additionally, that was incorporated with the analysis of Syrians’ Facebook groups and formal sources.

The research paper concluded that everyday struggle strategies are considered as political acts by acquiring rights that many self-settled Syrian refugees are stripped of by international humanitarian agencies and host government. Hence, registered and unregistered refugees equally forge what is called “informal citizenship” through their presence via a blend of agency forms ranging from hidden agency to explicit one and via their incorporating into the informal contexts, leading them to carve a position of semi-legality that help them to circumvent the formal structural hardship.

This paper endeavors to study how urban refugees as change agents can convert their illegal presence to “probably refugeeness” to unsettle the prominent recognition of them as illegal non-citizens in southern cities.

This study aims to explain the emergence and development of the concept of “Policy Networks” as a unit of analysis in the realm of public policies and their role in formulating a comprehensive policy for health insurance. The developments that took place over the past few decades had impacted a shift in the state’s role in shaping public policies, from a sole, key actor to one among other actors, both governmental and non-governmental, working interdependently through a set of networks.

The present study adopts the social network analysis as an approach and the social policy network as a tool to analyze public policymaking. The approach suggests the presence of a number of actors and interest groups that are actively involved in public policy and decision-making. These groups may vary from a cause to another and also from time to time. This research investigates and juxtaposes a selected sample of members of the health insurance policy network in Egypt.

In light of the study findings, one can see the existence of a policy network for the comprehensive health insurance system in Egypt. The study reveals the interrelations among a number of official and non-official key actors. The network has gone through several phases; the pre-establishment phase during the early stages of policymaking; the official establishment phase during the formative stage; and finally, the network operation phase during the implementation stage. The study also concludes that the policy network has influenced the different stages of policymaking through several tools and strategies. Moreover, the roles of different actors varied within the network; international organizations were the primary influencer in the early stages of policymaking; syndicates dominated the formative stage; and the public sector played the leading role in the implementation stage.

Serious attempts were made to benefit from policy networks with a particular focus on using the strengths of each actor while establishing an official institutional framework that consolidates coordination and cooperation among the involved parties. This framework should keep pace with global changes and developments. It should also have an official meeting venue. Above all, all parties should be listened to and their demands should be considered seriously as long as they are not actualized at the expense of the public interest nor do they undermine the sovereignty of the state. The study also enhances researchers to use policy networking as a unit for analyzing public policy and their effect on these policies.

Public policymaking in Egypt can become more responsive to people’s demands and more democratic once it was made through informative and interactive policy network. This pattern of policymaking will enhance both efficient and responsive.

Practical Implications: public policy making in Egypt can become more responsive to people demands and more democratic once it was made through informative and interactive policy network. This pattern of policymaking will enhance both efficient and responsive.

In addition to its practical contributions to the field of policymaking, this research fills a gap in the literature on the theoretical level.

Social media platforms are highly visible platforms, so politicians try to maximize their benefits from their use, especially during election campaigns. On the other side, people express their views and sentiments toward politicians and political issues on social media, thus enabling them to observe their online political behavior. Therefore, this study aims to investigate user reactions on social media during the 2016 US presidential campaign to decide which candidate invoked stronger emotions on social media.

For testing the proposed hypotheses regarding emotional reactions to social media content during the 2016 presidential campaign, regression analysis was used to analyze a data set that consists of Trump’s 996 posts and Clinton’s 1,253 posts on Facebook. The proposed regression models are based on viral (likes, shares, comments) and emotional Facebook reactions (Angry, Haha, Sad, Surprise, Wow) as well as Russell’s valence, arousal, dominance (VAD) circumplex model for valence, arousal and dominance.

The results of regression analysis indicate how Facebook users felt about both presidential candidates. For Clinton’s page, both positive and negative content are equally liked, while Trump’s followers prefer funny and positive emotions. For both candidates, positive and negative content influences the number of comments. Trump’s followers mostly share positive content and the content that makes them angry, while Clinton’s followers share any content that does not make them angry. Based on VAD analysis, less dominant content, with high arousal and more positive emotions, is more liked on Trump’s page, where valence is a significant predictor for commenting and sharing. More positive content is more liked on Clinton’s page, where both positive and negative emotions with low arousal are correlated to commenting and sharing of posts.

Building on an empirical data set from Facebook, this study shows how differently the presidential candidates communicated on social media during the 2016 election campaign. According to the findings, Trump used a hard campaign strategy, while Clinton used a soft strategy.

The scaling of social initiatives is important to achieve broad social impact based on successful small-scale experiments. This paper focuses on the influence of the characteristics of the initiators of social initiatives on scaling processes. The limited literature on this topic highlights two critical actor characteristics: high entrepreneurial skills and a central position in the area. Both characteristics influence two critical components of the scaling process: mobilizing stakeholders and focusing on retaining effectiveness. The purpose of this paper is to explore these complex relationships in a deductive analysis and to use these findings for an inductive analysis to generate new insights and extend our academic understanding.

A comparative qualitative study of 20 social initiatives in the Dutch social sector was conducted, including 48 in-depth interviews with initiators and stakeholders in three different areas – mental health, debt and labour participation.

High entrepreneurial skills are more important for mobilizing stakeholders and focusing on retention of effectiveness than the position of the initiators, but these are a condition rather than a guarantee. Creating space for scaling and investing in measuring effectiveness in other contexts are also important.

By combining the literature on social entrepreneurship and public innovation and conducting an empirical study, our study provides a broad and nuanced picture and brings precision to our understanding of the relationships between initiators' entrepreneurial skills and position and the scaling process.

Digitalization is one of the major factors that fosters economic growth across the world. However, the level of digitalization varies significantly between developed and developing countries, with the latter often lagging behind. To bridge this gap, it is crucial to pinpoint the drivers of digitalization, specifically from the macroeconomic and country-level governance dimensions. Therefore, this study aims to investigate the determinants of digitalization, particularly for countries in Asia and the Pacific region.

Our study utilizes unbalanced panel data from 46 Asian and Pacific countries for the period of 2001–2021. Initially, we analyzed the data using conventional econometric methods, such as pooled ordinary least squares (POLS), random-effects model (REM) and fixed-effects model (FEM). Moreover, we employed endogeneity-corrected techniques and alternative proxies to enhance the robustness and reliability of our findings.

Our findings reveal that economic development progress, government expenditure relative to country size and political stability are key drivers of digitalization. In contrast, corruption at the country level emerges as a significant impediment. Notably, our results remain robust to endogeneity-corrected techniques and alternative proxies of digitalization. Overall, these insights can inform policymakers, helping them to understand the macroeconomic and governance factors shaping digitalization and guide their decision-making toward effective policy interventions.

This study’s empirical findings add significant value to the existing literature by quantifying the impact of macroeconomic and governance factors on digitalization in selected countries. This offers valuable insights for policymakers, particularly in nations with lower levels of digitalization.