Search results

1 – 6 of 6
Article
Publication date: 31 July 2020

Marco Castiglioni and José Luis Galán González

The purpose of this article is to propose and discuss a systematic theoretical classification of alliance portfolios that allows to elucidate and develop the concept.

Abstract

Purpose

The purpose of this article is to propose and discuss a systematic theoretical classification of alliance portfolios that allows to elucidate and develop the concept.

Design/methodology/approach

The study applies a conceptual approach. A review of the literature was carried out to support the conclusions of this paper.

Findings

The results of the classification identify three types of alliance portfolio, according to the level of management that each of them requires: additive, strategic and managed and strategic. These portfolio typologies are analyzed in an evolutionary perspective.

Practical implications

This article is of interest to managers as it emphasizes the management of the alliance portfolio, highlighting the elements or characteristics that determine the transition from one type of portfolio to another.

Originality/value

This paper contributes to the consolidation and reorientation of the extensive research into alliance portfolios and proposes a systematic classification that can help to interpret the results of research and guide future studies.

Open Access
Article
Publication date: 4 August 2023

Marco Gatti and Simone Poli

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860…

Abstract

Purpose

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

Design/methodology/approach

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

Findings

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

Originality/value

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 20 March 2023

Mariano Féliz

The cycle of external indebtedness of dependent countries has become a huge constraint on any strategy for radical social change.Argentina has recently entered a new process of…

Abstract

The cycle of external indebtedness of dependent countries has become a huge constraint on any strategy for radical social change.

Argentina has recently entered a new process of debt overhang and renegotiation with the International Monetary Fund and private global creditors. The dominant debate around the country's foreign debt revolves around the conditions that can guarantee the sustainability of repayment. The underlying objective is to remain in the debt system that produces and reproduces dependency.

This chapter will seek to analyze the question of debt sustainability from another point of view: Is it possible to guarantee the (financial) sustainability of the debt at the same time as guaranteeing the sustainability of life? Our argument is that by remaining in the global debt system, Argentina creates conditions that violate the requirements for the sustainability of human and nonhuman life. Drawing on a discussion from Marxist dependency theory and the traditions of Marxist feminism and environmentalism, we will discuss how the debt sustainability argument presupposes the impossibility of reproducing life. In particular, we will show how the conditions required to guarantee debt sustainability in Argentina entail the deepening of the superexploitation of the “productive” and “reproductive” labor force, and the exacerbation of extractivism, putting social reproduction in crisis.

Details

Imperialism and the Political Economy of Global South’s Debt
Type: Book
ISBN: 978-1-80262-483-0

Keywords

Article
Publication date: 20 May 2019

José Luis Usó Doménech, Josué Antonio Nescolarde-Selva, Hugh Gash and Lorena Segura-Abad

The distinction between essence and existence cannot be a distinction in God: in the actual infinite, essence and existence coincide and are one. In it, maximum and minimum…

Abstract

Purpose

The distinction between essence and existence cannot be a distinction in God: in the actual infinite, essence and existence coincide and are one. In it, maximum and minimum coincide. Coincidentia oppositorum is a Latin phrase meaning coincidence of opposites. It is a neo-Platonic term, attributed to the fifteenth-century German scholar Nicholas of Cusa in his essay, Docta Ignorantia. God (coincidentia oppositorum) is the synthesis of opposites in a unique and absolutely infinite being. God transcends all distinctions and oppositions that are found in creatures. The purpose of this paper is to study Cusanus’s thought in respect to infinity (actual and potential), Spinoza’s relationship with Cusanus, and present a mathematical theory of coincidentia oppositorum based on complex numbers.

Design/methodology/approach

Mathematical development of a dialectical logic is carried out with truth values in a complex field.

Findings

The conclusion is the same as has been made by thinkers and mystics throughout time: the inability to know and understand the idea of God.

Originality/value

The history of the Infinite thus reveals in both mathematics and philosophy a development of increasingly subtle thought in the form of a dialectical dance around the ineffable and incomprehensible Infinite. First, the authors step toward it, reaching with their intuition beyond the limits of rationality and thought into the realm of the paradoxical. Then, they step back, struggling to express their insight within the limited scope of reason. But the Absolute Infinite remains, at the border of comprehensibility, inviting them with its paradoxes, to once again step forward and transcend the apparent division between finite and Infinite.

Details

Kybernetes, vol. 48 no. 8
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 16 July 2021

Concetta Russo, Alessandra Decataldo and Marco Terraneo

This paper aims to investigate the extent to which family roles and settings can mediate the impact of unemployment on psychological well-being among Italian households.

1773

Abstract

Purpose

This paper aims to investigate the extent to which family roles and settings can mediate the impact of unemployment on psychological well-being among Italian households.

Design/methodology/approach

Using the European Health Interview Survey data for 2015, the authors adopt linear regression models to evaluate the effect of family settings on the mental health outcomes of unemployment, in particular on the likelihood of developing depression. The latter is measured using the internationally validated Patient Health Questionnaire (PHQ-8). Since the gender gap in occupation has not ceased to exist in Italy, special attention is paid to the differences between males and females in the workforce.

Findings

The results suggest that involvement in parental roles has a moderating influence on unemployment mental health outcomes among both men and women, although it has a higher effect on the female workforce. Moreover, the study shows that “not living far from the family of origin” could be considered a crucial moderating factor for both gender categories.

Originality/value

The novelty of this paper lies in its consideration of the implications the social definition of gender roles may have on gender-related expectancies and attributions in life domains, such as work and family.

Details

International Journal of Sociology and Social Policy, vol. 41 no. 13/14
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 14 August 2021

Andrea Ceschi, Marco Perini, Andrea Scalco, Monica Pentassuglia, Elisa Righetti and Beniamino Caputo

This study aims to provide an overview of the past two decades of lifelong learning (LLL) policies for enhancing employability and reduce social exclusion in young people of…

1628

Abstract

Purpose

This study aims to provide an overview of the past two decades of lifelong learning (LLL) policies for enhancing employability and reduce social exclusion in young people of European countries through the development of the so-called LLL key-competences.

Design/methodology/approach

Built on a quasi-systematic review, this contribution explores traditional and new methods for promoting the LLL transition, and then employability, in young adults (e.g. apprenticeship, vocational training, e-learning, etc.).

Findings

It argues the need to identify all the possible approaches able to support policymakers, as they can differently impact key-competence development.

Originality/value

Finally, based on the consolidated EU policy experience, we propose a strategy of implementation of the LLL programmes that facilitates the institutions’ decision processes for policy-making through the use of decisional support system.

Details

European Journal of Training and Development, vol. 45 no. 6/7
Type: Research Article
ISSN: 2046-9012

Keywords

1 – 6 of 6