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Open Access
Book part
Publication date: 23 September 2022

Ali Aslan Gümüsay, Mia Raynard, Oana Albu, Michael Etter and Thomas Roulet

Digital technologies, and the affordances they provide, can shape institutional processes in significant ways. In the last decade, social media and other digital platforms have…

Abstract

Digital technologies, and the affordances they provide, can shape institutional processes in significant ways. In the last decade, social media and other digital platforms have redefined civic engagement by enabling new ways of connecting, collaborating, and mobilizing. In this article, we examine how technological affordances can both enable and hinder institutional processes through visibilization – which we define as the enactment of technological features to foreground and give voice to particular perspectives and discourses while silencing others. We study such dynamics by examining #SchauHin, an activist campaign initiated in Germany to shine a spotlight on experiences of daily racism. Our findings show how actors and counter-actors differentially leveraged the technological features of two digital platforms to shape the campaign. Our study has implications for understanding the role of digital technologies in institutional processes as well as the interplay between affordances and visibility in efforts to deinstitutionalize discriminatory practices and institutions.

Details

Digital Transformation and Institutional Theory
Type: Book
ISBN: 978-1-80262-222-5

Keywords

Open Access
Article
Publication date: 10 August 2020

David Bogataj, Valerija Rogelj, Marija Bogataj and Eneja Drobež

The purpose of this study is to develop new type of reverse mortgage contract. How to provide adequate services and housing for an increasing number of people that are dependent…

1454

Abstract

Purpose

The purpose of this study is to develop new type of reverse mortgage contract. How to provide adequate services and housing for an increasing number of people that are dependent on the help of others is a crucial question in the European Union (EU). The housing stock in Europe is not fit to support a shift from institutional care to the home-based independent living. Some 90% of houses in the UK and 70%–80% in Germany are not adequately built, as they contain accessibility barriers for people with emerging functional impairments. The available reverse mortgage contracts do not allow for relocation to their own adapted facilities. How to finance the adaptation from housing equity is discussed.

Design/methodology/approach

The authors have extended the existing loan reverse mortgage model. Actuarial methods based on the equivalence of the actuarial present values and the multiple decrement approach are used to evaluate premiums for flexible longevity and lifetime long-term care (LTC) insurance for financing adequate facilities.

Findings

The adequate, age-friendly housing provision that is appropriate to support the independence and autonomy of seniors with declining functional capacities can lower the cost of health care and improve the well-being of older adults. For financing the development of this kind of facilities for seniors, the authors developed the reverse mortgage scheme with embedded longevity and LTC insurance as a possible financial instrument for better LTC services and housing with care in assisted-living facilities. This kind of facilities should be available for the rapid growth of older cohorts.

Research limitations/implications

The numerical example is based on rather crude numbers, because of lack of data, as the developed reverse mortgage product with LTC insurance is a novelty. Intensity of care and probabilities of care in certain category of care will change after the introduction of this product.

Practical implications

The model results indicate that it is possible to successfully tie an insurance product to the insured and not to the object.

Social implications

The introduction of this insurance option will allow many older adult with low pension benefits and a substantial home equity to safely opt for a reverse mortgage and benefit from better social care.

Originality/value

While currently available reverse mortgage contracts lapse when the homeowner moves to assisted-living facilities in any EU Member State, in the paper a new method is developed where multiple adjustments of housing to the functional capacities with relocation is possible, under the same insurance and reverse mortgage contract. The case of Slovenia is presented as a numerical example. These insurance products, as a novelty, are portable, so the homeowner can move in own specialised housing unit in assisted-living facilities and keep the existing reverse mortgage contract with no additional costs, which is not possible in the current insurance products. With some small modifications, the method is useful for any EU Member State.

Details

Facilities, vol. 38 no. 9/10
Type: Research Article
ISSN: 0263-2772

Keywords

Content available
Book part
Publication date: 18 April 2017

Abstract

Details

Non-State Violent Actors and Social Movement Organizations
Type: Book
ISBN: 978-1-78714-190-2

Open Access
Book part
Publication date: 12 June 2023

Peter Robinson

Abstract

Details

How Gay Men Prepare for Death
Type: Book
ISBN: 978-1-83909-587-0

Content available
Book part
Publication date: 14 February 2022

Abstract

Details

The Power of Inclusion in Family Business
Type: Book
ISBN: 978-1-80117-579-1

Content available
Book part
Publication date: 8 November 2019

Abstract

Details

Victim, Perpetrator, or What Else?
Type: Book
ISBN: 978-1-78973-335-8

Open Access
Article
Publication date: 5 September 2023

Jorge Alcaraz, Julio Martinez-Suarez and Miguel A. Montoya

This paper aims to determine whether policy uncertainty caused by institutional decay in countries with populist rulers influences the internationalization decision of emerging…

Abstract

Purpose

This paper aims to determine whether policy uncertainty caused by institutional decay in countries with populist rulers influences the internationalization decision of emerging market firms (EMFs).

Design/methodology/approach

The study used binary logit analysis on firms from Latin American countries undertaking cross-border greenfield investment projects.

Findings

The results suggest that internationalization decision is demotivated by policy uncertainty generated by populist chief executives and promoted by that of political parties.

Originality/value

This study uses populist rhetoric to describe policy uncertainty due to chief executives and ruling parties, which influences internationalization decision by increasing anticipated transaction costs. This inquiry identifies populism as a variable that influences EMFs to internationalize, while empirically testing the claim of theoretical scholarship that populism reconfigured the sociopolitical and institutional forces that shape the world’s business. This study further advances institutional theory by offering a fresh perspective on the influence of home instead of host-country institutions on the internationalization motivation of firms due to institutional decay caused by populist regimes.

Details

European Business Review, vol. 36 no. 1
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Book part
Publication date: 29 September 2023

Elena Kim and Doris Bühler-Niederberger

This section focuses on Azerbaijan, Kazakhstan, Kyrgyzstan and Türkiye where knowledge on children and youth has been misconstrued as homogenous and ahistorical. To address this…

Abstract

This section focuses on Azerbaijan, Kazakhstan, Kyrgyzstan and Türkiye where knowledge on children and youth has been misconstrued as homogenous and ahistorical. To address this epistemic gap, authors explore the social, cultural and economic experiences of children and youth, their expectations, aspirations and risks under the premise that the region's imperial history, participation in the Soviet Union and postindependence transition, and postimperial present account for and produce social and historical continuities which persist and make for differently experienced childhood, adolescence and youth. Chapters in this section emphasize diverse and creative ways in which young citizens living in Central Asia and Caucasus (CAC) countries engage in negotiating, collaborating, adapting and confronting challenges and barriers presented by the rapidly changing social realities shaped by global labor market transformation, growing economic inequalities and advanced communication systems. This analysis is done from the standpoint of those on whose behalf research is conducted – the youth and children themselves.

Details

The Emerald Handbook of Childhood and Youth in Asian Societies
Type: Book
ISBN: 978-1-80382-284-6

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1668

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Review of International Business and Strategy, vol. 30 no. 2
Type: Research Article
ISSN: 2059-6014

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