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This chapter examines the processes of rewriting nationhood in educational narratives regarding the Second World War (WWII) in Poland. Using mixed methods, this case study analyzes narrative change in state-approved history textbooks published between 1977 and 2008, thus covering the period of political transition from a communist to a democratic Poland. Although trends in learning theory and international norms suggest that attention to diversity should have increased in textbooks, in Poland these trends have been subsumed by more long-lasting Polish specific cultural tropes. WWII narratives, in particular, emphasize an ethnically homogeneous nation. Throughout the 31-year sample, educating youth about WWII in Poland continues to be focused on reclaiming “Polishness” rather than on espousing global understandings and citizenship.

Olga Bain teaches at the Graduate School of Education and Human Development at George Washington University, Washington, DC. Her research interests include educational policies in post-socialist countries, internationalization and globalization of higher education, faculty productivity and women's advancement in academia, and higher education financing. Olga Bain has consulted for the American Council on Education, the Academy of Educational Development, the International Research and Exchanges Board, the Council of Europe, the Salzburg Seminar, and others. She authored the book University Autonomy in the Russian Federation since Perestroika (2003, RoutledgeFalmer) as well as book chapters and articles in peer-reviewed journals. She holds a Ph.D. degree in social foundations of education, comparative and higher education from the University at Buffalo, NY, and a candidate of sciences degree in sociolinguistics from St. Petersburg University, Russia.

The study of (post)socialism has always had a complicated relationship with comparative education. Tracing the changing emphases of research on (post)socialism during and after the Cold War, this chapter highlights how (post)socialist studies moved from being highly politicized during the Cold War, to becoming subsumed by convergence and modernization theories after the collapse of the socialist bloc, to reemerging as a part of broader “post” philosophies reflecting the uncertainties and contradictions of social life. This chapter proposes to treat post-socialism not only as a geographic area, but also as a conceptual category that allows us to engage in theorizing divergence, difference, and uncertainty in the context of globalization. It is a space from which we can further complicate (not clarify) our understanding of ongoing reconfigurations of educational spaces in a global context, and ultimately challenge the evolutionary scheme of thought and established concepts of Western modernity. For comparative education and social theory more broadly, post-socialism can thus become a challenge (or an agenda) for future debates – whether theoretical or methodological – about global processes and their multiple effects on education and societies today, in the past, and in the future.

This paper aims to examine how hybrid business models can help companies to survive in a constantly evolving digital world. The hybridization of business models is a promising approach to innovation.

The authors discuss the key elements of a successful business model hybridization along the Business Model Canvas (Osterwalder and Pigneur, 2010). In particular, the elements of value propositions, customer segments, channels and a company’s cost structures demonstrate the individual steps toward a hybridized business model. Using Paddy Power Betfair as an example, the authors showcase how the concept of a hybrid business model can be successfully implemented in practice.

By hybridizing its business model, Betfair not only expanded existing customer value propositions but also introduced new ways of co-creating value with customers. Simultaneously, the hybridization positively affects a company’s revenue model, hence evolving in new ways of capturing value.

To effectively hybridize and thus innovate a company’s business model, the two key factors are successful value creation and value capture. By hybridizing elements of existing business models, new value for customers can be generated. Companies capturing this additional value may achieve sustainable and successful business models and thereby gain a competitive advantage.

The purpose of this paper is to examine the effect of timing of first childbirth on the child wage-penalty experienced by working mothers in Japan. There is an increasing age of first childbirth and increasing labor force participation rate of Japanese women: does it indicate that the presence of children causes women to pay a high price for motherhood?

This study estimates regression equations explaining the labor wages of working women, using a longitudinal data set from the Japan Household Panel Survey (the JHPS/KHPS 2004–2015). The fixed-effect method is utilized to control the bias that results from unobserved individual-specific characteristics.

The results indicate that having children negatively affects the wages of Japanese women. However, there is no variation in the child wage-penalty between early child bearers (age 27 years or younger) and late child bearers (older than 27 years). In addition, an additional year of post-birth work experience contributes equally to an additional year of pre-birth work experience on wage gains. These findings remain robust with an alternate cut-off age of 30-years old.

There is no previous study that relates the timing of the first birth to the motherhood wage-penalty in Japan. This study indicates that the timing of childbirth does not seem to be an important factor in the improvement of women’s labor wages. Thus, delaying childbirth may not be an optimal birth timing to maximize the lifetime earnings of Japanese women, especially for those who are career-minded.

Public acts of self-criticism in Eastern Europe – a genre cultivated and extorted by the communist parties – did not disappear with the end of communism. In the young democracies of the region self-criticism has become an attempt to diagnose society’s ‘backward’ character and to develop ‘self-correction’ scenarios in order to participate in the Western modernising discourse. On the one hand, conservative and right-wing elites suppose that public acts of self-criticism (performed by politicians, artists or scholars) can endow the vetting procedures of the ancien régime with a sense of social catharsis and retroactive justice. On the other hand, liberal and left-wing intellectuals subject themselves to collective self-reckoning, not only with their choices made in the transition period, but also with the memory of WWII, in order to shape a civil society free of anti-Semitism and intolerance. An analysis based on the discourse-historical approach in critical discourse analysis, Reinhart Koselleck’s historical semantics and Michel Foucault’s notion of discourse, and carried out on the text corpus of selected acts of self-criticism in Poland, aims to diagnose the role these acts had in shaping public discourse on the troublesome past.

Environmental degradation resulting from human activities may adversely affect human health in multiple ways. Until now, policies aimed at mitigating environmental problems such as climate change, environmental pollution and damage to biodiversity have failed to clearly identify and drive the potential benefits of these policies on health. The conducted study assesses and demonstrates how specific environmental policies and instruments influence perceived human health in order to ensure input for a data-driven decision process.

The study was conducted for the 2004–2020 period in European Union (EU) countries with the use of dynamic panel data modeling. Verification of specific policies' impact on dependent variables allows to indicate this their effectiveness and importance. As a result of the computed dynamic panel data models, it has been confirmed that a number of significant and meaningful relationships between the self-perceived health index and environmental variables can be identified.

There is a strong positive impact of environmental taxation on the health index, and the strength of this relationship causes effects to be observed in the very short term, even the following year. In addition, the development of renewable energy sources (RES) and the elimination of fossil fuels from the energy mix exert positive, although milder, effects on health. The reduction of ammonia emissions from agriculture and reducing noise pollution are other health-supporting factors that have been shown to be statistically valid. Results allow to identify the most efficient policies in the analyzed area in order to introduce those with the best results or a mix of such measures.

The results of the authors' research clearly indicate the health benefits of measures primarily aimed at improving environmental factors, such as environmental taxes in general. The authors have also discovered an unexpected negative impact of an increase in the share of energy taxes in total taxes on the health index. The presented study opens several possibilities for further investigation, especially in the context of the rapidly changing geopolitical environment and global efforts to respond to environmental and health challenges. The authors believe that the outcome of the authors' study may provide new arguments to policymakers pursuing solutions that are not always easily acceptable by the public.

This paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they “fit” into the EU's harmonization project and the push towards the implementation of accrual accounting compliant with the International Public Sector Accounting Standards (IPSAS).

An explanatory multiple case study is used to describe the structures and changes in governmental systems (accounting and budgetary) in Malta and Poland. The methodology takes a qualitative interpretative approach, examining the underlying legislations and related ministerial publications as secondary sources.

Focusing on the output from financial accounting and budgetary systems, the results illustrate how organizations respond in a different manner to similar institutional pressures. In particular, Poland shows no inclination to adopt the IPSAS, but emerges with a sophisticated budgeting system while Malta is more focused on developing its financial reporting in line with the IPSAS. The theoretical lens highlights that while both countries tend towards pragmatic legitimacy, Poland appears more inclined towards exchange legitimacy, and Malta is more subject to influence legitimacy.

At a practical level, this study should be read by public sector accounting standard setters. It illustrates how EU member states are engaging with the IPSAS, emphasizing the ambitious nature of the EU's harmonization project, in spite of the structural legitimacy that the EU institution emanates.

Previous comparative international governmental accounting studies have examined accounting reform processes and developed or applied various theoretical models to try to understand the process. This study looks at the output from such reform processes. The two countries are seemingly experiencing the same type of pressures exerted by the demands of EU membership. However, the translation of the same external macro-forces at macro-level to micro (organizational)-level results in different compliance with the desired harmonization of governmental accounting systems.

The purpose of this paper is to analyse the effect of an increase in the relative supply of immigrants on natives’ task reallocation, with a focus on Germany. Specifically, it investigates whether natives, as a response to increased immigration, re-specialise in communication-intensive occupations, where they arguably have a comparative advantage due to language proficiency.

The analysis uses regional data from the German Labour Force Survey between 2002 and 2014. To derive data on job tasks requirements, it employs the US Department of Labor’s O*NET database, the results of which are tested through a sensitivity analysis using the European Working Condition Survey and the Programme for the International Assessment of Adult Competencies data sets.

The paper finds that indeed German workers respond to increasing immigration by shifting their task supply and providing more communication relative to manual tasks. Importantly, the decrease in the supply of communication tasks is stronger and more robust than the increase in the supply of manual tasks, pointing to a potential displacement effect taking place between natives and immigrants, alongside task reallocation. This would suggest that countries with relatively more rigid labour markets are less responsive to immigration shocks. Moreover, it suggests that labour market rigidity can minimise the gains from immigration and exacerbate employment effects.

The paper not only investigates task reallocation as a result of immigration in a different institutional context and labour market functioning, but the results feed into broader policy and scholarly discussions on the effects of immigration, including questions about how the institutional context affects labour market adjustment to immigration, worker occupational mobility in a more rigid labour markets and the fine balance needed between flexibility and rigidity.