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Disasters do not discriminate. Socio-political systems create the circumstances by which hazards disproportionately impact some individuals more than others. It is also these systems that either provide policies, procedures, and processes to help every person recover in an effective and positive manner, or create further inequalities and inequities leading to additional harm and delivering insufficient opportunities for substantial recovery. This chapter seeks to explore the unique disaster response considerations that must be taken into account for individuals with access and functional needs, and the subsequent challenges in recovery that may be experienced by this population. This exploration will be through the lens of justice, including the roles of equality, equity, and human rights. More specifically, this chapter will examine Jerolleman’s principles for Just Recovery and the applicability of this concept to individuals with access and functional needs.

Cyber threats present constantly evolving and unique challenges to national security professionals at all levels of government. Public and private sector entities also face a constant stream of cyberattacks through varied methods by actors with myriad motivations. These threats are not expected to diminish in the near future. As a result, homeland security and national security professionals at all levels of government must understand the unique motivations and capabilities of malicious cyber actors in order to better protect against and respond to cyberattacks. This chapter outlines the most common cyberattacks; explains the motivations behind these attacks; and describes the federal, state, and local efforts to address these threats.

The purpose of this paper is to define an optimal pitching profile for the blades of a cycloidal rotor which minimizes the mean power consumption for a given mean thrust of the rotor.

A simple analytical model of the kinematics and aerodynamics of a cycloidal rotor is defined first to obtain expressions for thrust and power depending on the pitching profile and geometrical parameters of the rotor. Then, Lagrange optimization is applied to obtain the optimal pitching schedule under hovering conditions. Finally, results of the theoretical analysis are compared with those of a two-dimensional computational fluid dynamics (CFD) model.

Results of the optimization suggest that the optimal profile is a combination of sinusoidal functions. It is shown that the adoption of the optimal pitching schedule could improve the power efficiency of the rotor by approximately 25 per cent.

The possibility to increase the efficiency of a cycloidal rotor by acting on its pitching schedule could be a significant factor of success for this alternative propulsion concept.

The present work represents the first attempt at a definition of an optimal pitching profile for a cycloidal rotor. Moreover, although being carried out on the basis of simplified analytical considerations, the present investigation sets a methodological framework which could be successfully applied to the design of similar kinds of systems.

Against the theoretical backdrop of the embeddedness and the resilience literatures, this paper investigates if and how SMEs' planning for adversity affects firms' performance.

The paper develops hypotheses that investigate the link between the risk management of immigrant-led and native-led SMEs and their performance and draw on novel data from a survey on 900 immigrant- and 2,416 native-led SMEs in 5 European cities to test them.

Immigrant-led SMEs are less likely to implement an adversity plan, especially when they are in an enclave sector. However, adversity planning is important to enhance the growth of immigrant-led businesses, even outside a crisis period, and it reduces the performance gap vis-à-vis native-led businesses. Inversely, the positive association between adversity planning and growth in the sample of native entrepreneurs is mainly driven by entrepreneurs who have experienced a severe crisis in the past.

This paper empirically uses planning for adversity as an anticipation stage of organizational resilience and tests it in the context of immigrant and native-led SMEs. Results support the theoretical reasoning that regularly scanning for threats and seeking information beyond the local community equips immigrant-led SMEs with a broader structural network which translates into new organizational capabilities. Furthermore, results contribute to the process-based view of resilience demonstrating that regularly planning for adversity builds a firm's resilience potential, though the effect is contingent on the nationality of the leaders.

The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is developed for providing a knowledge base and insights for an XBRL taxonomy for integrated reporting (IR).

Design Science (DS) research, as a pragmatic exploratory research approach, is embraced to create a new “artefact” and thematic content analysis is used to analyse IR in practice.

Using XBRL for IR allows a shift from static and periodic reporting to more relevant and dynamic corporate disclosure for stakeholders, who can navigate and retrieve customised disclosure information according to their interest by exploiting the multidimensionality of IR and overcome some of its criticisms. The bi-dimensional taxonomy structure the authors’ present allows users to navigate disclosure from two different perspectives (content elements (CE) and capitals), display specific themes of interest, and drill down to more detailed information. Because of its evidence-based nature and levels of disaggregation, it provides flexibility to preparers and users of information. Additionally, the findings demonstrate the need to codify sector-specific information for the CE, so that to direct the efforts toward the development of sector-specific taxonomy extensions in developing an XBRL taxonomy for IR.

The limitations of DS research are, first, the artefact design and, second, its effects in practice. The first limitation stems from the social actors’ perspective taken into account to develop the taxonomy structure, which derives from the analysis of the reporting practices rather than a pluralistic approach and dialogic engagement. The second limitation relates to the XBRL taxonomy development process because, since the study is limited to the “design” phase being codification and structuring the knowledge base for an XBRL taxonomy, there is a need to develop a taxonomy in XBRL and then apply it in practice to empirically demonstrate the potential and benefits of XBRL in the IR context.

The taxonomy structure is targeted at entities interested in designing an XBRL taxonomy for IR. This is a call for academics and practitioners to explore the potential of technology to improve corporate disclosure and open up new projections for resurging themes on intellectual capital (IC) reporting with prospects for IC “fourth-stage” research focused on IC disclosure.

This is an interdisciplinary research employing the DS approach, which is rooted in information systems research. It is the first academic study providing pragmatic results for using XBRL in the context of IC and IR.

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split between mind and nature and between subject/observer and observed object that characterizes scientific epistemology. Abstract mind reflects an abstracted objectified world of nature as a means to be exploited. Biological life is rendered as abstract life by capitalist exploitation and by the reification and technologization of organisms by contemporary technoscience. What Alberto Toscano has called “the culture of abstraction” imposes market rationality onto nature and the living world, disrupting biotic communities and transforming organisms into what Finn Bowring calls “functional bio-machines.”

The idea of a progression in suicide phenomena, from death wishes to suicide attempts and completed suicides, is quite old and widely present in literature. This model of interpreting suicidality has great relevance in preventative approaches, since it gives the opportunity of intercepting suicidal trajectories at several different stages. However, this may not be the case for many situations, and the hypothesis of a continuum can be true only in a limited number of cases, probably embedded with a specific psychopathological scenario (e.g. depression) and with a frequency that should not permit generalisations. This paper reviews the available evidence about the existence and validity of this construct, and discusses its practical implications.

The purpose of this paper is to explore the impact of recent developments in corporate reporting, specifically from the carbon disclosure project (CDP) environment, in the evolution of European post-crisis financial markets.

Theoretical and instrumental advancements from nonlinear dynamics have been applied to the analysis of market behaviour and the online presence or reputation of major European listed banks.

The application of a nonlinear statistical methodology (i.e. the autoregressive fractionally integrated moving average [ARFIMA] estimation model) demonstrates the presence of a long history of collected data, thus indicating a certain degree of predictability in the time series. Also, this study confirms the existence of structural breakpoints, specifically the impact of the CDP reporting in both stock prices and online search trends of the sampled companies for certain periods.

This study introduces new methodological perspectives in corporate reporting studies, as the application of nonlinear techniques can be more effective in capturing corporate transparency issues. A limitation to overcome is to explore whether the impact of reporting is different due to the specific reporting behaviour each company adopts.

The “breakpoint” concept should enlighten the importance to firms of providing more information in specific moments, which can impact on both traditional (i.e. stock prices) and modern (i.e. online popularity) performance metrics. Additionally, it should be taken into account by stakeholders, when analysing the accountability of firms to improve their decision-making processes and policymakers, for monitoring and contrasting speculative and insider trading activities.

Online search trends represent a new public attitude to how society “measures” the effectiveness of firms’ disclosure behaviours.

Combining ARFIMA with structural break techniques can be regarded as a relevant and complementary addition to classic “market reaction” or “value relevance” techniques.

The innovation expected by clients is identified as a business success factor of industrial companies in the current decade and the accountability of it is primarily attributable to Research and Development (R&D), which makes it a strategic topic for studies on the decision-making process. In light of this, the purpose of this paper is to present a decision aiding methodology used to support R&D management in the technology-based company, specialised in refrigeration solutions and world leader in the hermetic compressor market.

It is an exploratory study and has deductive-inductive logic and uses a quail-quantitative approach. It uses the Knowledge Development Process Constructivist (ProKnow-C) to systemically revise the literature surrounding the theme in order to identify research opportunities in the subject and adopts the Multi-Criteria Decision Aiding Constructivist (MCDA-C) methodology as an instrument of organisational performance evaluation to fulfil the research opportunities identified.

In the theoretical aspect, this research fulfilled the opportunities observed in recent and qualified literature about R&D performance evaluation. The paper also offers practical implications for the performance evaluation in R&D, since the methodology allowed the R&D manager to build knowledge to understand the consequences of his decisions in the criteria deemed important by himself.

The importance of this work covers academic and practical interests, as it documents the application of MCDA-C and increases knowledge concerning R&D management, whilst developing a recurrent tool of decision aiding in the context of the company studied.