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1 – 10 of over 1000Stefania Servalli and Antonio Gitto
The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and…
Abstract
Purpose
The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.
Design/methodology/approach
This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.
Findings
The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.
Originality/value
Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).
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Yuanzhuo Zhu, Zhihua Zhang and M. James C. Crabbe
Climatic extreme events are predicted to occur more frequently and intensely and will significantly threat the living of residents in arid and semi-arid regions. Therefore, this…
Abstract
Purpose
Climatic extreme events are predicted to occur more frequently and intensely and will significantly threat the living of residents in arid and semi-arid regions. Therefore, this study aims to assess climatic extremes’ response to the emerging climate change mitigation strategy using a marine cloud brightening (MCB) scheme.
Design/methodology/approach
Based on Hadley Centre Global Environmental Model version 2-Earth System model simulations of a MCB scheme, this study used six climatic extreme indices [i.e. the hottest days (TXx), the coolest nights (TNn), the warm spell duration (WSDI), the cold spell duration (CSDI), the consecutive dry days (CDD) and wettest consecutive five days (RX5day)] to analyze spatiotemporal evolution of climate extreme events in the arid Sahara-Sahel-Arabian Peninsula Zone with and without MCB implementation.
Findings
Compared with a Representative Concentration Pathways 4.5 scenario, from 2030 to 2059, implementation of MCB is predicted to decrease the mean annual TXx and TNn indices by 0.4–1.7 and 0.3–2.1°C, respectively, for most of the Sahara-Sahel-Arabian Peninsula zone. It would also shorten the mean annual WSDI index by 118–183 days and the mean annual CSDI index by only 1–3 days, especially in the southern Sahara-Sahel-Arabian Peninsula zone. In terms of extreme precipitation, MCB could also decrease the mean annual CDD index by 5–25 days in the whole Sahara and Sahel belt and increase the mean annual RX5day index by approximately 10 mm in the east part of the Sahel belt during 2030–2059.
Originality/value
The results provide the first insights into the impacts of MCB on extreme climate in the arid Sahara-Sahel-Arabian Peninsula zone.
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Abdelhamid Ads, Santosh Murlidhar Pingale and Deepak Khare
This study’s fundamental objective is to assess climate change impact on reference evapotranspiration (ETo) patterns in Egypt under the latest shared socioeconomic pathways (SSPs…
Abstract
Purpose
This study’s fundamental objective is to assess climate change impact on reference evapotranspiration (ETo) patterns in Egypt under the latest shared socioeconomic pathways (SSPs) of climate change scenarios. Additionally, the study considered the change in the future solar radiation and actual vapor pressure and predicted them from historical data, as these factors significantly impact changes in the ETo.
Design/methodology/approach
The study utilizes data from the Coupled Model Intercomparison Project Phase 6 (CMIP6) models to analyze reference ETo. Six models are used, and an ArcGIS tool is created to calculate the monthly average ETo for historical and future periods. The tool considers changes in actual vapor pressure and solar radiation, which are the primary factors influencing ETo.
Findings
The research reveals that monthly reference ETo in Egypt follows a distinct pattern, with the highest values concentrated in the southern region during summer and the lowest values in the northern part during winter. This disparity is primarily driven by mean air temperature, which is significantly higher in the southern areas. Looking ahead to the near future (2020–2040), the data shows that Aswan, in the south, continues to have the highest annual ETo, while Kafr ash Shaykh, in the north, maintains the lowest. This pattern remains consistent in the subsequent period (2040–2060). Additionally, the study identifies variations in ETo , with the most significant variability occurring in Shamal Sina under the SSP585 scenario and the least variability in Aswan under the SSP370 scenario for the 2020–2040 time frame.
Originality/value
This study’s originality lies in its focused analysis of climate change effects on ETo, incorporating crucial factors like actual vapor pressure and solar radiation. Its significance becomes evident as it projects ETo patterns into the near and distant future, providing indispensable insights for long-term planning and tailored adaptation strategies. As a result, this research serves as a valuable resource for policymakers and researchers in need of in-depth, region-specific climate change impact assessments.
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Vidmantas Tūtlys, Ilze Buligina, Juris Dzelme, Genutė Gedvilienė, Krista Loogma, Biruta Sloka, Tarja Irene Tikkanen, Ginta Tora, Lina Vaitkutė, Terje Valjataga and Meril Ümarik
The paper seeks to disclose the features and implications of the neoliberal VET and employment policy agendas for the social and institutional VET ecosystems and the integration…
Abstract
Purpose
The paper seeks to disclose the features and implications of the neoliberal VET and employment policy agendas for the social and institutional VET ecosystems and the integration of at-risk youth in the labour market in the Baltic countries.
Design/methodology/approach
The research is based on the comparative policy analysis approach with reference to the theories of social and skill formation ecosystems and the historical institutionalism perspective.
Findings
The research has revealed three interconnected and alternately/simultaneously applied development pathways in the skill formation and vocational education of at-risk youth in the Baltic countries: (1) the market-oriented approach based on fostering immediate employability based on the momentary skills needs in the economy; (2) the state-assistance approach based on ensuring equal access to the VET and employment services by the state and (3) the approach of systemic support to socially disadvantaged or at-risk young people in developing their capabilities.
Originality/value
The originality of the paper lies in a new, holistic and comparative perspective in analysing the implications of the “Baltic neoliberalism” for the development of skill formation systems, VET and employment of at-risk youth in this region.
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Beata Agnieszka Żukowska, Olga Anna Martyniuk and Robert Zajkowski
Survivability capital is a unique resource resulting from the “familiness” constituting an inherent feature of family firms. Familiness represents the ability of family members to…
Abstract
Purpose
Survivability capital is a unique resource resulting from the “familiness” constituting an inherent feature of family firms. Familiness represents the ability of family members to reinforce the financial and non-financial resources of businesses facing threats to their economic existence. This work proposes and examines various dimensions of the survivability capital construct, verifying whether family firms expecting deterioration of their economic situation or problems with survival due to the COVID-19 crisis can mobilise sufficient capital to survive.
Design/methodology/approach
This article provides empirical evidence based on a cross-sectional online survey of 167 Polish family firms, conducted at the beginning of the COVID-19 pandemic. The method (scale) of survivability capital measurement was elaborated and validated using principal component analysis (PCA) and confirmatory factor analyses (CFA). Next, the mobilisation of the different dimensions of survivability capital was examined using PLS-SEM modelling.
Findings
The survivability capital of family firms is composed of two dimensions: internal (based on directly involved family members) and external (based on not directly involved family members). Family firms facing crisis-induced deterioration of the economic situation engage its internal component. Subsequently, family firms forecasting decreasing probability of survival during a crisis try to engage both the internal and the external components of survivability capital. Such behaviour is in line with the resource-based view as well as with the sustainable family business theory.
Originality/value
To the best of the authors' knowledge, this is one of the first studies to examine analytically the survivability capital construct. While previous studies mentioned the existence of survivability capital, this study attempts to introduce its various dimensions and test the mobilisation of survivability capital during the COVID-19 crisis.
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The family is one of the foundations of society; its significance for societal redistribution in modern societies, though, remains particularly unclear. A major reason for this is…
Abstract
Purpose
The family is one of the foundations of society; its significance for societal redistribution in modern societies, though, remains particularly unclear. A major reason for this is that theoretical approaches to societal redistribution have not adequately included family either in social philosophy or in welfare state theory. As a consequence, also empirical analyses of differences and developments in societal redistribution have not included family or only in as far as family is affected by other redistributive principles. This paper contributes to filling this theoretical gap.
Design/methodology/approach
This paper theorises family as a redistributive principle. With reference to the major theoretical concepts of redistribution, it identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution.
Findings
Approaches to redistribution are shaped by distinct concepts of equal or unequal exchange, the relevant actors they identify and by different understandings of the economy. These distinctions are central to understanding the position of family in societal redistribution. With reference to the major theoretical concepts of redistribution, this paper identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution. Further investigations might draw on this typology and detect the theoretical foundations of its conceptualisations and its similarities to and deviations from the developed types.
Originality/value
This paper provides a theoretical groundwork for theoretical and empirical investigations of societal redistribution and for better comprehending its international variation. It aims to initiate a fundamental rethinking of the usual understanding of societal redistribution that widely ignores family as a redistributive principle of its own.
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This chapter deals with the perception of (sensed) discrimination and the coping strategies of Russian-speaking female scholars in Germany and applies an intersectional approach…
Abstract
This chapter deals with the perception of (sensed) discrimination and the coping strategies of Russian-speaking female scholars in Germany and applies an intersectional approach between culture, migration, gender and social background. Based on telephone interviews, the study aims to contribute to the discussion on discrimination in research environments and individuals’ professional integration by exploring narratives of migration and work in 13 women who migrated from the former Soviet Union (FSU) to Germany from 1990s to 2010s. Based on the findings, the author derives implications for policy and practice, such as a recommendation to implement introductory conversations with newcomers to reduce culture clash in competitive work contexts.
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Huu Minh Nguyen, Thi Hong Tran and Thi Thanh Loan Tran
“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s…
Abstract
“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.
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Maria Mora Rodríguez, Francisco Flores Muñoz and Diego Valentinetti
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Social implications
Online search trends represent a new public attitude to how society “measures” the effectiveness of firms’ disclosure behaviours.
Originality/value
Combining ARFIMA with structural break techniques can be regarded as a relevant and complementary addition to classic “market reaction” or “value relevance” techniques.
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