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This chapter presents the cases of two State-owned companies in Uruguay: ANTEL (telephone company) and ANCAP (oil company). Since 2008, these firms have been preparing value-added statements (VAS), a report that shows how value is distributed to stakeholders.

Qualitative methods, particularly interviews, and analysis of documents.

VAS reporting became a highly accepted practice in both firms. VAS reports help to better explain the impact of public policies implemented through these companies – a situation that seldom happens in a private firm. This accounting practice is also consistent with the political decision of increasing accountability in State-owned firms.

Since it is a case study research, we cannot generalize conclusions. This study has focused on the beginnings of this experience; further research may adopt a longitudinal approach by exploring how this accounting practice evolves over time.

These reports are not much read by external audiences (e.g., members of parliaments, public officials, journalists, NGOs). In a similar vein, these reports have not been used much for internal managerial purposes. The use of VAS reports for both public policy and management purposes remain untapped opportunities to explore.

These companies consider value distribution as a core commitment in their CSR policies and have consequently decided to make that value distribution explicit in a reporting model.

There are few studies about VAS reporting in Latin America.

The study investigated the contributions of household farming in palliating the economic effect of COVID-19 during the lockdown period. The study was questionnaire-based involving 510 participants randomly drawn from 17 Local Government Areas in Enugu State. Data were collected on demographic data, household expenditure, farm plots size, crops cultivated, sufficiency and extent farm produce contributed to palliating the effect of COVID-19 shocks. Data analysis used descriptive statistics, PCA and ANOVA. 89% households were fully involved in farming during the lockdown which positively impacted on household economy and especially SDGs 2 and 12. The lockdown improved household food production and pushed towards a positive behavioral change towards food security. 85% households indicated interest in expanding their farm size after the pandemic. Land and capital unavailability were significant barriers to taking farming as a major occupation. Several policy options were proposed to improve food production at household levels to mitigate the impact of COVID-19 crisis on food security.

This study aims to investigate both market concentration and bank competition of banking across six emerging Asian countries (e.g., Bangladesh, Indonesia, India, Philippines, Malaysia, and Vietnam) over pre and post the 2008 global financial crisis. The conduct parameter approach following the framework suggested by Uchida and Tsutsui (2005) is used to estimate bank competition in these countries. The study employs both seemingly unrelated regression (SUR) and three-stage least squares (3SLS) to estimate simultaneously the system of equations in our model. Generally we find a negative association between market concentration and bank competition across most of the countries in the study suggesting that banks in concentrated markets collude to generate higher profits. Monopolistic competition was the best description of competitive structure of banking across the majority of countries investigated by this study. The study fills the gap in the banking literature by investigating bank competition, concentration, and their relationship across emerging Asian economies over the 2008 global financial crisis. Moreover, several policy implications for banking industry are suggested.

This chapter aims to define comparative and international higher education (CIHE), describe its orientation and application, and reflect on research trends of the past five years. Research trends were identified through the review of panel sessions of the Higher Education Special Interest Group at the Annual Conference of the Comparative and International Education Society between 2014 and 2018. These trends include a greater focus on equity, access, and affordability; competition, rankings, and status; partnerships (e.g., international and public–private); regional integration and mobility; and a continued interest in quality and accountability as well as understanding the internationalization at the institutional and system levels. This chapter suggests explanations for these trends, which relate closely to impacts of growing competition for funding in higher education and growing inequities in the world system of higher education. Lastly, it offers recommendations for how CIHE researchers can engage with practitioners to further address these inequities.

This chapter elaborates on the perspectives of financial development of countries of Central Asia and China through cooperation with Russia. The authors determine financial resources for the development of the countries of Central Asia and China and figure out possible scenarios for attracting additional financial resources and conclude that financial resources have a decisive role in socioeconomic development. It is substantiated that the increase and expansion of cooperation with Russia are the preferable scenario for attracting additional financial resources. The authors recommend expanding cooperation with Russia within the implementation of the selected optimal scenario are given.

This chapter studies the cooperation of the European Border and Coast Guard Agency, Frontex, with non-European Union (EU) countries, within the framework of externalization of EU's migration policies. Although the externalization of migration management has long been on the agenda of the EU, the increasing irregular migratory challenges, especially in the wake of the so-called refugee crisis of 2015, caused intensification of the preexisting extraterritorial border security measures. Founded in 2004 and expanded over time, as one of the specialized agencies of the EU, Frontex cooperates with non-EU countries alongside the Member States to address security threats related to irregular migration. While aiming at securing the EU's external borders, Frontex's cooperation with mostly nondemocratic third countries also raise some concerns on the conformity with EU's principles and norms. The chapter, thus, focuses on the empowerment of the agency's mandate leading increased cooperation with non-EU countries; elaborates on its aim, role, and tools while outsourcing the external border protection measures; as well as discusses risks and criticism raising from the externalization of migration management.