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Article
Publication date: 12 July 2021

Rosa Lombardi, Antonietta Cosentino, Alessandro Sura and Michele Galeotti

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial…

Abstract

Purpose

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.

Design/methodology/approach

Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.

Findings

The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.

Practical implications

This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.

Originality/value

The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 16 February 2021

Johannes von Bloh

Entrepreneurial Ecosystems (EES) is among the fastest growing entrepreneurship research topics. With even greater vigour, the non-scientific world of economic development…

Abstract

Purpose

Entrepreneurial Ecosystems (EES) is among the fastest growing entrepreneurship research topics. With even greater vigour, the non-scientific world of economic development agencies, administrations and policymakers has adopted the construct and applies it widely “in the field”, often lacking a solid empirical foundation and pursuing sub-optimal approaches. Improving policy instruments for EES development requires a data driven approach to first understand an EES of a specific region before making any attempts to change it. The paper showcases an empirical approach to create empirically rooted EES policy implications, contributing to closing the gap for insight in regional EES data of sub-national regions.

Design/methodology/approach

Exploring a mixed method design, utilising quantitative Global Entrepreneurship Monitor data and combining it with EES stakeholder interviews, focusing on dysfunctions, redundancies, power asymmetries and cut off elements as well as in-layer division and public organisation behaviour.

Findings

One finding is, that regional economic development agencies (EDA), as a main public instrument to foster regional entrepreneurial activity, seem to bring the potential of a negative impact on Entrepreneurial Ecosystems bottom-up development and the ability to become self-sustained if they assume the role of competitors towards private organisations and businesses.

Research limitations/implications

As other work on EES, the approach used in this paper only sub-optimally covers temporal system dynamics.

Practical implications

This paper contributes to future EES support policies being rooted in an empirical foundation.

Originality/value

This paper not only progresses the empirical basis for research on regional EES but also lays the foundation for specific policy implications for a sub-national level entrepreneurial ecosystem.

Details

Journal of Entrepreneurship and Public Policy, vol. 10 no. 1
Type: Research Article
ISSN: 2045-2101

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Book part
Publication date: 21 October 2013

Ivan-Damir Anic, Milivoj Markovic and Nikola Knego

The purpose of this chapter was to investigate consumer perceptions of retail agglomeration (RA) characteristics in Zagreb region. Perceived RA characteristics were…

Abstract

Purpose

The purpose of this chapter was to investigate consumer perceptions of retail agglomeration (RA) characteristics in Zagreb region. Perceived RA characteristics were compared between two major types of RA: Planned retail agglomerations (PRA) and Evolved retail agglomerations (ERA).

Design/methodology/approach

Data were collected with consumer survey and analyzed using descriptive statistics, exploratory factor analysis and analysis of variance (ANOVA).

Findings

Findings indicate that four factors of RA characteristics can be identified: convenience, accessibility, atmosphere, and image. The shoppers’ ratings indicate the strength and weaknesses of RA, and also the dominant position of PRA as compared to evolved RA.

Originality/value

Results show that there were significant differences in shoppers’ perceptions between Planned and evolved RA in Zagreb region. Shoppers evaluated PRA better than ERA on all four factors. Convenience and atmosphere are the best-rated PRA characteristics. Managerial implications are discussed in the study.

Details

Challenges for the Trade of Central and Southeast Europe
Type: Book
ISBN: 978-1-78190-833-4

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Article
Publication date: 23 March 2010

Rodrigo Werlinger, Kasia Muldner, Kirstie Hawkey and Konstantin Beznosov

The purpose of this paper is to examine security incident response practices of information technology (IT) security practitioners as a diagnostic work process, including…

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Abstract

Purpose

The purpose of this paper is to examine security incident response practices of information technology (IT) security practitioners as a diagnostic work process, including the preparation phase, detection, and analysis of anomalies.

Design/methodology/approach

The data set consisted of 16 semi‐structured interviews with IT security practitioners from seven organizational types (e.g. academic, government, and private). The interviews were analyzed using qualitative description with constant comparison and inductive analysis of the data to analyze diagnostic work during security incident response.

Findings

The analysis shows that security incident response is a highly collaborative activity, which may involve practitioners developing their own tools to perform specific tasks. The results also show that diagnosis during incident response is complicated by practitioners' need to rely on tacit knowledge, as well as usability issues with security tools.

Research limitations/implications

Owing to the nature of semi‐structured interviews, not all participants discussed security incident response at the same level of detail. More data are required to generalize and refine the findings.

Originality/value

The contribution of the work is twofold. First, using empirical data, the paper analyzes and describes the tasks, skills, strategies, and tools that security practitioners use to diagnose security incidents. The findings enhance the research community's understanding of the diagnostic work during security incident response. Second, the paper identifies opportunities for future research directions related to improving security tools.

Details

Information Management & Computer Security, vol. 18 no. 1
Type: Research Article
ISSN: 0968-5227

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Book part
Publication date: 27 August 2016

Yang Wang, Nora Lustig and Otavio Bartalotti

Between 1995 and 2012, the wage distribution of male workers in Brazil shifted to the right and became less dispersed. This paper attempts to identify the reasons for that…

Abstract

Between 1995 and 2012, the wage distribution of male workers in Brazil shifted to the right and became less dispersed. This paper attempts to identify the reasons for that movement in male wage distribution, focusing on the impact of education expansion on wage distribution. The Oaxaca-Blinder (OB) and Recentered Influence Function (RIF) decomposition results show that both changes in returns on skills and upgrades in the composition of work skills contribute to increases in the average wage and wages at the 10th and 50th percentiles. The shifts in returns to skills had a decreasing impact on wages at the 90th percentile and are identified as the primary force reducing wage inequality. Education expansion had an equalizing impact on wage distribution, primarily through the decline in return to education.

Details

Income Inequality Around the World
Type: Book
ISBN: 978-1-78560-943-5

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Book part
Publication date: 27 August 2016

Adrian Robles and Marcos Robles

This paper argues that the assumption of a homogeneous workforce, which is implicitly invoked in the decomposition analysis of changes in welfare indicators, hides the…

Abstract

This paper argues that the assumption of a homogeneous workforce, which is implicitly invoked in the decomposition analysis of changes in welfare indicators, hides the role that schooling and its returns may have on the understanding of these changes. Using Peruvian cross-sectional data for a period of 10 years (2004–2013) and counterfactual simulations, this paper finds that the main factor contributing to poverty reduction has been individuals’ changes in labor earnings, and the role of these changes has been less important in reducing income inequality. The main driving force of reduced income inequality has been the fall in returns to education, which at the same time has been one of the important factors to constraining the period’s remarkable progress in poverty reduction and expansion of the middle class.

Details

Income Inequality Around the World
Type: Book
ISBN: 978-1-78560-943-5

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Book part
Publication date: 11 May 2017

Lorenzo Cappellari, Paolo Castelnovo, Daniele Checchi and Marco Leonardi

We use OECD-PIAAC data to estimate the earnings effects of both years of education and of numerical skills. Our identification strategy exploits differential exposure to…

Abstract

We use OECD-PIAAC data to estimate the earnings effects of both years of education and of numerical skills. Our identification strategy exploits differential exposure to educational reforms across birth cohorts and countries. We find that education has the strongest earnings effect. A one standard deviation increase in years of education raises earnings by almost 22 percentage points (corresponding to a return to education above 7 percentage points), which compares with a lower percentage points return to an equivalent increase in numerical skills. Our results suggest that the same set of unobservables drives the accumulation of both formal years of education and numeracy skills. OLS estimates underestimate returns to human capital, consistently with the idea that educational reforms favor the human capital acquisition of abler children from disadvantaged parental backgrounds. When we consider numerical skills alone education reforms cannot identify any significant effect of skills on wages, however, when we jointly consider schooling and skills as endogenous factors in a recursive structure we find a significant role for skills in determining wages.

Details

Skill Mismatch in Labor Markets
Type: Book
ISBN: 978-1-78714-377-7

Keywords

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Article
Publication date: 10 December 2020

Lina Frennesson, Joakim Kembro, Harwin de Vries, Luk Van Wassenhove and Marianne Jahre

To meet the rising global needs, the humanitarian community has signed off on making a strategic change toward more localisation, which commonly refers to the empowerment…

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Abstract

Purpose

To meet the rising global needs, the humanitarian community has signed off on making a strategic change toward more localisation, which commonly refers to the empowerment of national and local actors in humanitarian assistance. However, to this date, actual initiatives for localisation are rare. To enhance understanding of the phenomenon, the authors explore localisation of logistics preparedness capacities and obstacles to its implementation. The authors particularly take the perspective of the international humanitarian organisation (IHO) community as they are expected to implement the localisation strategy.

Design/methodology/approach

A phenomenon-driven, exploratory and qualitative study was conducted. Data collection included in-depth interviews with 28 experienced humanitarian professionals.

Findings

The findings showed the ambiguity inherent in the localisation strategy with largely different views on four important dimensions. Particularly, the interviewees differ about strengthening external actors or internal national/local offices. The resulting framework visualises the gap between strategy formulation and implementation, which forms major obstacles to the localisation aims.

Research limitations/implications

Further research is required to support the advancement of localisation of logistics preparedness capacities. Important aspects for future research include triangulation of results, other stakeholder perspectives and the influence of context.

Practical implications

The authors add to the important debate surrounding localisation by offering remedies to overcoming obstacles to strategy implementation. Further, the authors’ proposed framework offers a language to precisely describe the ways in which IHOs (should) view localisation of logistics preparedness capacities and its operationalisation.

Originality/value

To the best of authors’ knowledge, this paper is the first academic article on localisation within the humanitarian logistics context.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 11 no. 1
Type: Research Article
ISSN: 2042-6747

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Article
Publication date: 22 February 2021

Sarah Osborne and Kate Hogarth

Students, faculty staff and universities thrive and reach their full potential through planning and a sense of community. In a few short weeks, COVID-19 unravelled months…

Abstract

Purpose

Students, faculty staff and universities thrive and reach their full potential through planning and a sense of community. In a few short weeks, COVID-19 unravelled months of planning, separated the university community and shifted tertiary education to remote learning. This created a triangulated expectations–performance gap as to what could be reasonably implemented to support student learning, support educators and provide a continued sense of community. The purpose of this paper is to consider how educators could implement strategies to close the expectations gap created by COVID-19 remote learning.

Design/methodology/approach

The authors consider the expectations gap through pre-COVID-19 pedagogical strategies and teaching methods, then outline how we modified them into COVID-19 teaching approaches and designs.

Findings

The authors found that although expectations differ between university administration, students and faculty staff, there are a number of paths educators can take to close the expectations gap, facilitate interaction and engagement while gently encouraging self-driven student learning in a difficult time.

Originality/value

The practical exemplars identify steps educators can take as support mechanisms for student learners to embrace and take control of their own education in the remote learning environment and convey the importance of maintaining a sense of belonging. This creates an improved teaching environment for educators and an enhanced learning environment for students.

Details

Accounting Research Journal, vol. 34 no. 3
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 28 February 2020

Yoshimichi Murakami and Tomokazu Nomura

This study aims to analyse the contribution of the expansion and diversification of higher education to Chile's increase in wage inequality from 1992 to 2000 and its…

Abstract

Purpose

This study aims to analyse the contribution of the expansion and diversification of higher education to Chile's increase in wage inequality from 1992 to 2000 and its subsequent decrease from 2000 to 2013.

Design/methodology/approach

The wage equation for each year is estimated using data from the national household survey, Encuesta de Caracterización Socioeconómica Nacional (CASEN). Using the method proposed by Firpo et al. (2009), the evolution of wage changes is decomposed into composition and wage structure effects of each explanatory variable at different points of the wage distribution.

Findings

The results show that the positive composition effect of higher education, derived from the increasing share of both workers with university degrees and those with vocational degrees, is substantially larger at the upper quantiles and exceeds the negative wage structure effect, thereby contributing to increasing wage inequality from 1992 to 2000. By contrast, the negative wage structure effect of higher education, primarily derived from the decreasing return to university degrees, is substantially larger at the upper quantiles and exceeds the positive composition effect, thereby contributing to decreasing wage inequality from 2000 to 2013.

Originality/value

This study contributes to the literature by showing that the expansion of higher education increased inequality in the 1990s and decreased it in the 2000s while the increasing supply of workers with vocational degrees decreased wage premiums for university degrees in the latter period.

Details

Journal of Economic Studies, vol. 47 no. 4
Type: Research Article
ISSN: 0144-3585

Keywords

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