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Book part
Publication date: 2 August 2023

Alexandra Lysova and Kenzie Hanson

Woman's use of violence has been mainly conceptualised through woman's experiences of victimization. However, more recent perspectives emphasise the female agency, responsibility…

Abstract

Woman's use of violence has been mainly conceptualised through woman's experiences of victimization. However, more recent perspectives emphasise the female agency, responsibility and meaning of woman's violence. Listening to the voices of victims of women's abuse is a powerful way of learning about woman's use of violence and its impact on the victims. We conducted focus groups with 41 men from four countries who experienced female-perpetrated abuse. Four major types of abuse were identified: psychological abuse and coercive control followed by physical violence and sexual violence. Psychological abuse ranged from verbal assaults and gaslighting to provoking physical altercations and reporting false accusations. Patterns of control included deliberate isolation, threatening false accusations and financial domination. Men reported that women initiated physical violence for various reasons, including jealousy and rage. Some women used different objects that could seriously hurt, including knife, while others slapped, bit, punched or kicked. Several men reported female-perpetrated sexual abuse. Woman's use of violence in the intimate relationship should be treated seriously. A more gender-inclusive approach to partner abuse is required that can focus on a better prevention of abuse for all victims.

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The Emerald International Handbook of Feminist Perspectives on Women’s Acts of Violence
Type: Book
ISBN: 978-1-80382-255-6

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Book part
Publication date: 6 May 2024

Ferdaous Abdallah and Adel Boubaker

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between…

Abstract

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between Islamic banks (IBs) regarding CSRD quantity versus quality have not been the subject matter of studies till now. In this perspective, this chapter aims to investigate the importance given by IBs to the quality and quantity disclosure of CSR. Moreover, it seeks to explore the impact of CSRD quality and quantity on the IBs' financial performance (FP). To meet these objectives, we used a sample of 59 IBs from 2011 to 2016 in the Arab world and non-Arab world. Then, by adopting the content analysis approach, the authors constructed two CSRD indexes (quality and quantity). The empirical results indicated that IBs give more importance to the qualitative disclosure than the quantitative. Our findings will be very helpful for the policymakers and the managers of IBs because maintaining a good CSRD policy increases the capacity of IBs to deal with possible reputational events, thus protecting their profits and financial results. As far as the comparison between the Arabian and non-Arabian IBs, based on financial reports and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) governance standard N°7 is concerned, our study is among the first studies that provides two new CSRD indexes (quantity and quality).

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Book part
Publication date: 24 October 2023

Umesh Sharma and Denise Frost

The purpose of this chapter is to examine the budgeting process in a local church from a social capital perspective. The social capital provides novel insights into the…

Abstract

The purpose of this chapter is to examine the budgeting process in a local church from a social capital perspective. The social capital provides novel insights into the construction of budgets and its social aspects. A qualitative case study was adopted, with an interpretive methodology. Semi-structured interviews were used to interview 14 managers involved in the budgeting process at a local independent church. The interview data were supplemented by documentary evidence. Nahapiet and Ghoshal (1998) framework of social capital was used to analyse the data. The main finding was that budgeting was found to be a social process – that can best be explained by social capital theory. There may be an element of self-selection, as the church agreed to participate in the study and chose to allow a researcher to examine social aspects of its budgeting process. The chapter contributes to both social capital theory and church literature. Social capital provides novel insights into the construction of budgets and its social aspects. In addition, contemporary budgeting practices are studied in a church in a denomination and country not previously studied.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-83753-917-8

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Book part
Publication date: 20 November 2023

Demba Moussa Dembele

This chapter aims to demonstrate how the colonial legacy in general, and in its monetary area in particular, has been one of the major obstacles to African countries' ability to…

Abstract

This chapter aims to demonstrate how the colonial legacy in general, and in its monetary area in particular, has been one of the major obstacles to African countries' ability to mobilize financial resources for their development. In fact, the monetary systems inherited from colonialism serve as an instrument to plunder African resources and extract surplus for capital accumulation in former colonial powers. One of the best examples is found in the relationships between France and its former colonies in West and Central Africa. The monetary system imposed on those countries is essentially perpetuating the Colonial Pact, under which the role of the colonies is to serve the political, economic, and strategic interests of the colonial power. For African countries, the monetary arrangement, illustrated by the use of CFA franc as their currency, has been a major obstacle to capital accumulation, productive capacity building and effective structural transformation of their economies. Unless African countries break free from the CFA monetary system and reclaim their sovereignty, there will be no development. The struggle for monetary sovereignty in former French colonies is now part of a broader continental struggle to reclaim Africa's sovereignty over its resources and the formulation of its development policies.

Book part
Publication date: 14 August 2023

Jacques Fontanel and Bénédicte Corvaisier-Drouart

The crisis of globalisation and the rise of the COVID-19 pandemic pose new threats to the national security of all countries. States have been increasingly challenged on their…

Abstract

The crisis of globalisation and the rise of the COVID-19 pandemic pose new threats to the national security of all countries. States have been increasingly challenged on their role, particularly in the economic order. Their actions concerning pandemic, ecology, climate or air pollution have been strongly inspired by the decisions of specialised international organisations, too often advised by dominant commercial and financial interests. In this context, states have no longer been able to assume the full range of national security components. Mercantilists considered that dependence on a State’s foreign trade led to an unacceptable reduction to the power of the Prince. Today, all countries are dependent on others, and then economic wars are becoming more and more likely. Armed warfare between states remains a potential response to these possible disruptions of essential intermediate consumption or to the search for power. Moreover, the lack of solidarity perceived during the pandemic testifies to the maintenance of political and economic power relations between States and the priority given to national interests to the detriment of international public goods. The pandemic highlights the inability of states to find common solutions to today’s global problems, thus developing a strong sense of insecurity among citizens.

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International Migration, COVID-19, and Environmental Sustainability
Type: Book
ISBN: 978-1-80262-536-3

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Book part
Publication date: 9 November 2023

Harmono Harmono, Sugeng Haryanto, Grahita Chandrarin and Prihat Assih

This chapter focuses on testing optimal capital structure theory: The role of intervening variable debt to equity ratio (DER) on the influence of the financial performance…

Abstract

This chapter focuses on testing optimal capital structure theory: The role of intervening variable debt to equity ratio (DER) on the influence of the financial performance, Ownership Structure of Independent Board of Commissioners (IBCO), Audit Committee (ACO), and Institutional Ownership on Firm Value. The research design was explanatory research using path analysis. Using purposive sampling, 61 manufacturing companies, observation period from 2014 to 2018 with 286 N samples. The research novelty empirically can prove the role of intervening variable DER on the effect of return on assets (ROA) on firm value and shows the market response to the ROA is fully reflected by DER, indicating the existence of an optimal capital structure. The role of DER on the effect of ROE and IBCO on firm value is a partial mediation with the inverse direction. This phenomenon shows that the mechanism of forming a balance between the responses of investors and creditors relates to debt financing.

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Macroeconomic Risk and Growth in the Southeast Asian Countries: Insight from SEA
Type: Book
ISBN: 978-1-83797-285-2

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Book part
Publication date: 9 August 2023

Mara Gabrielli and Jordi Pàmies Rovira

This study provides an in-depth understanding of the structural and contextual factors that foster or hinder the educational pathways and employment opportunities of young…

Abstract

This study provides an in-depth understanding of the structural and contextual factors that foster or hinder the educational pathways and employment opportunities of young refugees and asylum-seekers in Catalonia (Spain), and how their expectations and aspirations vary and change before and after forced migration. The authors implemented a multimodal ethnographic methodology that explore, the potential of photography, to analyze how these young people, belonging to differentiated social locations – class, ethnicity, status, gender, and/or sexual orientation – have been exposed to similar systems of oppression. These systems function at their mutual intersection within a general matrix of domination. The vulnerability of asylum-seeker status is the main obstacle to social integration. However, these young people stand out for their great capacity for resilience and a strong desire to advance in education as a proactive response that helps them resist new “structural and contextual oppression” in the host society.

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Education for Refugees and Forced (Im)Migrants Across Time and Context
Type: Book
ISBN: 978-1-83753-421-0

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Book part
Publication date: 20 November 2023

Mauricio de Souza Sabadini and Gustavo Moura de Cavalcanti Mello

The purpose of this chapter is to characterize fictitious capital and fictitious profits as extreme expressions of the fetishism of capital. Considering the incessant search for…

Abstract

The purpose of this chapter is to characterize fictitious capital and fictitious profits as extreme expressions of the fetishism of capital. Considering the incessant search for valorization and allowing for fictitious forms of capital, the subject of this study is at the center of the dynamics of recent capitalist accumulation, especially when we take into account the capitalist crises over the last four or five decades. Its mechanism of fictitious valorization (M – M′), a decisive dimension of contemporary capitalism, is contradictory, based on the growing obstacles to the extraction of surplus value on an expanded scale, and therefore the real valorization of capital. At the same time, we support the idea that this mass of overaccumulated capital produces profits unrelated to surplus value, that is fictitious profits, further intensifying the fetishistic and contradictory nature of capitalism.

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Value, Money, Profit, and Capital Today
Type: Book
ISBN: 978-1-80455-751-8

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Book part
Publication date: 9 November 2023

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Macroeconomic Risk and Growth in the Southeast Asian Countries: Insight from SEA
Type: Book
ISBN: 978-1-83797-285-2

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