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1 – 10 of over 2000
Book part
Publication date: 25 March 2021

Robert Smith

Abstract

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Entrepreneurship in Policing and Criminal Contexts
Type: Book
ISBN: 978-1-80071-056-6

Book part
Publication date: 15 July 2015

Robert A. Stodden, Kaveh Abhari and Eran Kong

This chapter focuses upon high school preparation and transition planning activities as they apply to students with disabilities. The reader will find a review of needs for reform…

Abstract

This chapter focuses upon high school preparation and transition planning activities as they apply to students with disabilities. The reader will find a review of needs for reform of high school standards-based curricula, the development of inclusive general education curriculum content, and strategies for integrating functional and daily living skill training and meaningful transition planning activities, which include collaboration with adult agencies. The authors further present a number of evidence-based practices to address these needs and make recommendations for moving forward in ways to improve post-school outcomes for youth with disabilities.

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Transition of Youth and Young Adults
Type: Book
ISBN: 978-1-78441-933-2

Content available
Book part
Publication date: 30 June 2020

Peter Williams

Abstract

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Learning Disabilities and e-Information
Type: Book
ISBN: 978-1-78973-152-1

Book part
Publication date: 12 March 2020

Valentina Beretta, Maria Chiara Demartini and Sara Trucco

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the…

Abstract

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.

To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.

Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

Book part
Publication date: 7 June 2016

Premilla D’Cruz and Ernesto Noronha

The chapter elaborates how organizational governance can optimally address workplace bullying, a synergy possible because organizational governance seeks to promote ethical…

Abstract

Purpose

The chapter elaborates how organizational governance can optimally address workplace bullying, a synergy possible because organizational governance seeks to promote ethical functioning while workplace bullying is considered an unethical behavior. Through its suggestions, the chapter aims at furthering employee dignity and well-being, cohering with international calls for human rights at work.

Methodology/approach

A review of two literatures was conducted: (a) workplace bullying differentiated on the basis of its situatedness and level into internal bullying – of an interpersonal and depersonalized nature – and external bullying; and (b) organizational governance including its theoretical perspectives, especially the societal lens, and international, national, and firm codes.

Findings

Several organizational governance measures at institutional level – both international and national in scope – and at firm level are proposed to deal with varieties of workplace bullying encompassing primary, secondary, and tertiary prevention. Accordingly, a shift in organizational effectiveness from goal-based models to process-oriented frameworks so that economic and non-economic objectives are balanced, following the stakeholder approach, is advocated. The political dynamics involved in such an initiative are alluded to.

Practical implications

Application, drawing on secondary rather than primary data, is the essential thrust of the chapter, with recommendations anchored in organizational governance, particularly its societal perspective, conceptualized to address workplace bullying in a holistic manner.

Originality/value

First, despite the clear relevance of organizational governance to workplace bullying, the prospect of interventions from this standpoint has never been previously explored. Second, the term “varieties of workplace bullying” is propounded to capture the different types of emotional abuse at work known so far.

Book part
Publication date: 17 July 2014

Radiah Othman and Rashid Ameer

This paper proposes the concept of sustainability as a forward looking strategic intent of the organizations, which requires financing capabilities and investment. We structure…

Abstract

Purpose

This paper proposes the concept of sustainability as a forward looking strategic intent of the organizations, which requires financing capabilities and investment. We structure the relationship between financial capabilities, product-led and process-led innovation approaches and corporate financial performance, in particular, we attempt to answer an important question: is sustainability-corporate performance relationship contingent upon the access and use of the financial resources?

Design/methodology/approach

We used a sample of Top 100 Sustainable global companies and tested several hypotheses regarding the likely financing policies of sustainable firms underlying their product-led and process-led sustainability approaches and financial performance.

Findings

Our results show that investment in R&D and capital expenditures provide a reasonable prediction of financing strategy chosen by the sample companies. Furthermore, our findings show that surplus (deficit) in financial capabilities influence the financing trajectory of the companies. Our results show that financial capabilities of companies, that is, financing choice (conservative vs. aggressive) matter for sustainable development, and sustainability-corporate performance relationship is contingent upon the use of financial resources.

Practical implications

These findings imply that organizations should rethink themselves and be encouraged to evaluate their own progress on the path of sustainability in terms of protection of the environment and the advancement of those communities in which they operate.

Originality/value

This paper develops a classification of global companies’ sustainable development approaches using their investment in R&D and capital expenditures. Furthermore, we also develop classification of companies using their financing capabilities, that is, surplus (deficit) to highlight their impact on the sustainable-corporate performance link.

Details

Ethics, Governance and Corporate Crime: Challenges and Consequences
Type: Book
ISBN: 978-1-78350-674-3

Keywords

Book part
Publication date: 27 January 2022

Suzanne J. Konzelmann, Victoria Chick and Marc Fovargue-Davies

The debate about corporate purpose is a recurring one that has re-emerged today. What should be the guiding principles of business: the pursuit of profit or a contribution to…

Abstract

The debate about corporate purpose is a recurring one that has re-emerged today. What should be the guiding principles of business: the pursuit of profit or a contribution to public interest? We trace key elements in this debate in Britain and America, from the interwar years, when John Maynard Keynes and Adolf Berle made important contributions, to the 1970s, when events ushered in a return to laissez-faire and the rise to dominance of the shareholder primacy model of corporate governance and purpose, to today. Both the earlier and the current debates are centered around whether we see business institutions as strictly private entities, transacting with their suppliers, workers, and customers on terms agreed with or imposed upon these groups, or as part of society at large and therefore expected to contribute to what society deems to be its interests. Whether current developments will ultimately produce a shift in corporate purpose akin to the one that followed the Second World War remains to be seen. But the parallels to the interwar debates, and the uncertain economic, political, and social environments in which they took place, are striking. Our objective is to see what might be learned from the past to inform the current direction of thought concerning capitalism and corporate purpose.

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The Corporation: Rethinking the Iconic Form of Business Organization
Type: Book
ISBN: 978-1-80043-377-9

Keywords

Book part
Publication date: 17 January 2022

Nur Azizah

Transition from secondary school to adult life is a critical period in students' lives. Transition programs delivered at school play an important role in supporting students with…

Abstract

Transition from secondary school to adult life is a critical period in students' lives. Transition programs delivered at school play an important role in supporting students with disabilities to achieve successful post-school outcomes particularly in the case of transition to work whereby employment is acknowledged as the main target after graduating from secondary school. Post-school outcomes for students with disabilities related to employment, however, remain poor compared to students without disabilities. Using the taxonomy for transition programming and Bronfenbrenner's ecological system theory, this chapter proposes a model and action that needs to be taken in advancing school to work transition programming in Indonesia.

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Transition Programs for Children and Youth with Diverse Needs
Type: Book
ISBN: 978-1-80117-102-1

Keywords

Book part
Publication date: 13 September 2023

Dineshwar Ramdhony, Oren Mooneeapen and Ajmal Bakerally

This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed…

Abstract

This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed firms from five African countries. A financial reporting disclosure index was used to compute the aggregate IFR scores, which are made up of two components: content and presentation. Our results indicate that IFR relates to board size, firm size, country-level governance, economic development and index return. These results evidence the predominance of country-level factors over firm-specific factors in explaining the extent of IFR in Africa. It also shows that corporate governance mechanisms via board practices are insufficient to explain IFR in Africa. By further extending our analysis into the two components of IFR, we find that factors affecting the content and presentation dimensions are different. This study is among the first to investigate the extent of IFR in several African countries and adds to the existing evidence that has mainly focussed on firm-specific factors.

Book part
Publication date: 17 July 2014

David Crowther

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed the…

Abstract

Purpose

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed the idea of the epic story is one which permeates history to such an extent that it can be considered to be omnipresent.

Design/methodology/approach

It is argued that this cohesive role remains crucial today and so myths remain relevant to us today. The design of the chapter is to show this relevance in business behaviour. This is explored through a consideration of corporate reporting.

Findings

It is demonstrated that these myths continue to be reinvented in modern form. For individuals these myths provide a source of strength and a sense of roots and values; they offer a mirror to reveal the source of our anxieties and the means by which they might be resolved.

Research limitations/implications

In this chapter therefore the modern myths of the hero are explored in the context of managerial behaviour in organisations. In order to explore this there is a need first to consider the psychoanalysis of managerial behaviour before considering the mythic dimension of such reporting.

Practical and social implications

This paper demonstrates that organisational stories have a vitally important role in organisational cohesion and development.

Originality/value

The psychoanalytic approach provides an understanding which is not available through other methodologies.

Details

Ethics, Governance and Corporate Crime: Challenges and Consequences
Type: Book
ISBN: 978-1-78350-674-3

Keywords

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