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Purpose – The purpose of this article is to examine the Internet financial reporting (IFR) practice by listed companies in Egypt as one of the emerging markets (EMs) and investigate empirically some company characteristics as determinants of such practice.

Methodology/approach – Using a 39-item index, content analysis of websites was performed for 88 of the most active Egyptian listed companies on the Egyptian Stock Exchange (EGX). Further, the article employs statistical analysis to test the association between six company characteristics (independent variables) and the extent of the IFR (including three dependent variables).

Findings – Among the sampled companies, only 57 have accessible websites and 45 provide financial information in their websites. The results of univariate analysis, which were verified by multivariate linear regression, show that some company characteristics (e.g. size, profitability, foreign listing and ownership structure) are significantly positively associated with the IFR, while legal form is significantly negatively associated.

Research limitations and implications – The scope of this study is limited to a relatively small sample of Egyptian listed companies and they may not represent all of the possible listed companies. It would be interesting to duplicate this study in other EM countries which have many similarities to the Egyptian environment.

Originality/value – This investigation concerned a country with an EM – Egypt. Few articles have provided insight into the IFR practices of listed companies in Egypt as one of the EM. Unlike previous studies conducted in Egypt, the current study provides evidence regarding two company characteristics, for the first time in Egypt, namely ‘ownership structure’ and ‘legal form’ as explanatory variables of the extent of IFR by listed companies in EGX.

This chapter addresses the economic assessment of health benefits of active transport and presents most recent valuation studies with an overview of progresses made towards the inclusion of health benefits in the cost-benefit analysis (CBA) of active transport.

It is built upon the contracted study for the World Health Organization (WHO) on the economic appraisal of health benefits of walking and cycling investments at the city of Viana do Castelo, the former pilot study in Portugal for evaluating the health benefits of non-motorized transport using the WHO Health Economic Assessment Tool (HEAT). The relative risk values adopted in the HEAT for walking refer to adult population of the age group 20–74 years and the assessment focus in on average physical activity/regular behaviour of groups of pedestrians and all-cause mortality health impacts. During the case study, it was developed and implemented a mobility survey which aimed to collect behavioural data before and after a street intervention in the historic centre.

Most recent appraisal guidance of walking and cycling and health impact modelling studies reviewed confirm that further research is expected before a more comprehensive appraisal procedure can be adopted in Europe, able to integrate physical activity effects along with other health risks such as those related to road traffic injuries and exposure to air pollution.

The health benefits assessment of walking investments helped local decision-makers to progress towards sustainable mobility options in the city. Making the population aware of the potential health benefits of regular walking can encourage more people to uptake active transport as part of their daily activities.

This study provides a useful review of the health benefits of active transport with a comprehensive analysis of valuation studies, presenting value-added information. It then reports a former assessment of the health effects of active transport in the Portuguese context (case study) using the state-of-the-art economic analysis tool (HEAT) of the World Health Organization which is believed to contribute to a paradigm shift in the transport policy and appraisal practice given the need of shaping future cities (and their citizens) for health through more investments in active transport.

The question of why workers support unions is one of the most fundamental in employment relations. Using Ajzen’s Theory of Planned Behavior we conduct a selective review of literature and evidence on union voting, joining, and participation. We focus primarily on the question of motivation as stemming from self-interest or from pro-social considerations. Secondary attention is given to the influence of others’ views (subjective norms) and worker perceptions that they can achieve desired behaviors (perceived control or self-efficacy). We find support for the notion that workers are concerned with neither member self-interest (“just us”) alone, nor pro-social (“justice”) alone, but rather that they are motivated to form, join, and participate by both considerations. This micro-foundation for considering unions as institutions suggests that unions are neither narrow self-interested institutions nor purely pro-social movements, but “a little bit of both.” We offer propositions and consider implications for theory, practice, and future research.

This paper offers a discussion of the key multilevel issues pertaining to the multinationality–performance (M–P) relationship. Arguably, one of the most important areas of research in international business, firm internationalization and its consequences are multilevel phenomena, influenced by forces at different managerial and structural levels: from the executive, subsidiary and firm, to the country and industry. We suggest that accounting for important factors at each level and for their cross-level interactions may help reconcile inconsistent findings and advance our understanding of the M–P relationship. Based on a critical review of the literature, we offer recommendations regarding the appropriate levels of theory, measurement, and analysis to guide future research.

Long-term stewardship (LTS), the caretaking of hazardous materials, is one of the main unanticipated challenges of high modernity. LTS refers to the process of protecting public health and the environment through the effective management of systems or materials over multiple generations, in some cases over many many generations. It arises from the recent realization that the full remediation of contaminated waste sites is beyond scientific knowledge, best technologies, or available resources.¹ Some materials will demand care and risk management over several generations while others, such as high-level nuclear waste, will require a succession of generations that exceeds the longevity of any civilization known to history.