Search results

Economic development is at the heart of the completion of the Single European Market, and the information sources on this topic are wide and varied.

Drawing from Upper-Echelons Theory (UET), this paper aims to examine whether an increasing number of board members studying and working overseas, especially in Anglo countries, provides some impetus for increased corporate environmental disclosures (CED) in Vietnam.

This study used quantitative data collection and analysis. The data collection involved a content analysis of annual, sustainability and integrated reports to capture the quality and quantity of CED. The authors subsequently developed ordered probit models to quantitatively test the hypotheses.

The authors find that board members studying in Anglo countries positively impact firms’ levels of CED in emerging economies. However, overseas work experience is found to be an insignificant explanatory variable. Further, the findings suggest that, in Vietnam, Chairs appear to be more influential than chief executive officers in affecting CED levels.

Despite the positive influence of overseas study, the authors find overall levels of CED in Vietnam remain relatively low. This suggests the necessity of dialogue about potential reform in CED policies, which could involve the introduction of mandatory reporting requirements. In addition, to enhance sustainability disclosures, shareholders should appoint board members who possess international qualifications.

This study adds to the literature exploring the impacts of Anglo cultural traits of board members on CED levels, within an economy transitioning from a communist ideology to a market-oriented system context. The connection between international study and cultural norms, beliefs and traditions in these countries and their positive influence on directors’ values and attitudes towards CED have not yet been studied. The study also extends UET by examining the potential positive influence of different national contexts on board members’ education levels.

The purpose of this study is to analyze the increasingly congenial relationship between business and government that developed in the immediate post Second World War period. This study explores the subtle, but systematic, uses of advertising for propaganda purposes to secure American political and commercial world dominance. It locates the relationship between the US Government and the Advertising Council as key components in a strategy to blur the lines between political and commercial messages. In addition to study the relationship between the two stakeholders, the study identifies some of the implications for both.

Scholarship on the government’s postwar relationships with other organizations is relatively scant and few other scholars have focused on the advertising industry’s role in this transformation. This paper draws on trade periodicals and newspaper accounts, and relies on archival material from the Arthur W Page and the Thomas D’Arcy Brophy collections at the Wisconsin State Historical Society and the Advertising Council’s papers at the University of Illinois. Charles W. Jackson papers, located at the Harry S. Truman Library, and the papers of Office of War Mobilization and Re-conversion, deposited at the National Archives, have also been consulted.

The Advertising Council’s “Peace” and “World Trade and Travel” demonstrate an acceleration of collaboration between business and government that continued into the postwar era. It shows the government’s willingness to trade on the Advertising Council’s goodwill and to blur the lines between political and commercial messages, in what can accurately be characterized as a duplicitous manner. Key conclusion includes a willingness among Washington’s policymakers to propagandize its own citizens, a strategy that it commonly, and disparagingly, ascribed to the Soviet Union, and a Council so willing to appease Washington, that it was putting its own reputation at considerable risk.

This paper is based on a study of two campaigns (“Peace” and “World Trade and Travel”) that the Advertising Council conducted in collaboration with the US State Department. While these were the first campaigns of this nature, they were not the only ones. Additional studies of similar campaigns may add new insights.

Recent political events have brought propaganda and government collusion back on the public agenda. In an era of declining journalism credibility, rising social media and unprecedented government and commercial surveillance, it is argued that propaganda demands scholarly attention more than ever and that a historical study of how the US Government collaborated with private industry and used advertising as a propaganda smokescreen is particularly timely.

This study adds to the scholarship on advertising, PR and propaganda in several ways. First, it contributes to the understanding of the advertising industry’s important role in the planning of US international policy after the Second World War. Second, it demonstrates the increasingly congenial relationship between business and the US Government that emerged as a result. Third, it provides excellent insights into the Adverting Council’s transition from war to peacetime. The heavy reliance on archival material also brings originality and value to the study.

Various aspects of managerial and professional employees in Australia are examined in an attempt to establish if the Australian experience is similar to that reported in other countries where “management” appears to have emerged as a third force between the employers and organised labour. It is argued that the new style manager is a younger, more highly educated “professional” but that the managerial function is also changing. A survey, conducted in Australia during 1985 of senior executives and 14 large scale organisations from both the public and private sector, provides the basis for this report of the changing characteristics of managerial and professional employees in Australia. Areas explored include the proportion of managers and professionals as a percentage of the labour force; particular characteristics which are emerging; education levels and qualifications; the process governing the movement of managers within the labour market; the effect of recent legislation on remuneration systems; and the degree of union membership among managers.

The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible alternatives. We need the vision and the courage to aim for the highest level of technology attainable for the widest possible use in both industry and services. We need financial arrangements that will encourage people to invent themselves out of work. Our goal, the article argues, must be the reduction of human labour to the greatest extent possible, to free people for more enjoyable, creative, human activities.

A library management system is a significant investment for libraries, but the procurement of a system is an infrequent activity with little opportunity for librarians to build on their experience. The procurement process is also difficult for potential system suppliers who must respond to specifications which are variable in content, format and quality. The HARMONISE project aimed to determine the feasibility of developing a model system specification which could be used to assist libraries in the procurement of library management systems. Specifications collected from libraries which had recently acquired a library management system were analysed. The results demonstrate that the functional requirements specified for each of the core modules had strong similarities both within and across library sectors. A survey of UK system suppliers was also undertaken to determine their views on the specification as a procurement tool. Suppliers expressed frustration with the tendency for specifications to be dominated by lists of functional requirements which were present in all library management systems on the market today. In conclusion, a model specification incorporating basic functions, which can be expected in all library management systems, should be developed.

The purpose of this analysis is to collect and classify the most important diversity indices, outline the logical connections between them and answer the following question: How much will the results differ if the authors use different indices for explaining the same dependent variable (attitude toward cultural pluralism), and what kind of relationships are observable in the European societies?

The diversity indices are good for compressing information on the number and shares of ethnic groups in a given setting into single numbers in order to use them as independent variables. However, it matters which index the authors choose because it can make a meaningful difference in the assessment of the potential impacts of diversification. Our empirical study (based on 43 European countries and 160 regions) concluded that the correlation coefficients between the most important indices are above 0.8. Thus, in practice, none of them gives a fundamentally different answer to the question: how does diversity/diversification influences people's attitudes toward multiculturalism.

By linking these results with the European Social Survey database the authors concluded that the more diverse a population in 2014 was, a more positive attitude toward multiculturalism was expressed. However, if the authors focus on the dynamics of diversification, the spread of points is much greater and polynomial (U-shaped curvilinear) trendlines are better suitable to grasp the relationships. It means that people tend to react very differently to similar societal changes in those regions where a moderate degree of diversification took place.

International migration and ethno-cultural diversification are hotly debated issues in contemporary Europe, and there is a growing interest in understanding their possible social, economic and political outcomes. A question of key importance for the social sciences to adequately answer the challenges is the capability to measure these processes in a quantitative way as well. This paper helps decide which diversity index might be the optimum solution for a given research project.

The purpose of this paper is to overview the literature about the environmental performance of additive manufacturing (AM) and to evaluate the use of life cycle assessment (LCA) on these studies.

This study was based on the systematic literature review.

The investigation found that most authors were concerned about the energy consumption of the AM equipment, which is the subject studied by 87% of articles. In addition, 25% of the studies used LCA at least in some level, making a global environment assessment to evaluate the environmental impacts of AM. By analyzing research studies, it was possible to find signs that AM could be a lower environmental impact process, when compared with traditional manufacturing. However, this assumption is not valid in all cases because there are many variables that may affect environmental results.

Due to the increase on the usage of this type of technology by industries, studies on the environmental performance of this process became relevant.

This paper aims to examine whether corporate social responsibility (CSR) is associated with firms’ earnings quality (EQ) and how this association is context-specific. The authors consider specific institutional differences in strength of corporate governance (CG) attributes, quality of law enforcement and level of investor protection found between Anglo-American, European and South-Eastern Asian CG models to test the impact of above country-level factors on this association.

To test the association between CSR and EQ, the authors consider EIRIS (Ethical Investment Research Service) (2018) CSR issues of sustainability indicators as proxy to capture CSR. Following Rezaee and Tuo’s (2019) study, the authors classify EQ into innate earnings quality (IEQ) and discretionary earnings quality (DEQ). The authors investigate the innate (discretionary) EQ as to refer to firm’s inherent operating uncertainty (earnings management). Several dependency models for panel data applying the generalized method of moment (GMM) estimator of Arellano and Bond (1991) are ruled based on archival data of 4,206 non-financial international listed firms over the period 2012-2017.

Univariate and GMM multivariate cross-country analyses show that CSR is positively associated with EQ and that this association is more pronounced for firms within countries where good CG tools and higher investor right protection are preserved. The authors interpret the findings as evidence that the CSR-EQ association is shaped by the degree of monitoring role played by institutional features at the country level. The results are robust to a battery of robustness tests.

The originality of this research is twice. On the one hand, it examines whether CSR is a reflection of manager’s ethical opportunistic behavior resultant on earnings quality derived from a firm’s innate traits. On the second hand, it tests whether CSR is a reflection of discretionary earnings quality manifested by earnings management behavior. This paper is the first to support that institutional features significantly matter when investigating the association between CSR and EQ.