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The perception of the relevance of risk management reports and the system of internal controls permeates the risk management of multinational companies. Shedding light on perceived relevance, on the one hand, can serve as a guide for improvements in communication between headquarters and subsidiaries; on the other hand, it can lead to greater involvement of subsidiaries in company policies. Thus, this study aims to analyze the relevance of internal controls for risk management in the perception of its executors and reviewers in a multinational company.

A survey was conducted with the executors and reviewers of the internal controls of a multinational company. To the collected data, structural equation modeling was applied.

The perceived relevance of internal controls by the subsidiaries directly and positively influences the perceived relevance of the reporting of their specific and standardized reports for all subsidiaries. In addition, the perception of the relevance of standardized reports for all subsidiaries demonstrates a direct and positive influence on the familiarity with the regulations regarding the reporting of internal controls.

To the best of the authors’ knowledge, this paper is the first to examine the relevance of internal controls for risk management in the perception of its executors and reviewers of subsidiaries of a multinational company. In this way, it provides a useful contribution to the literature and insights to promote improvements in the communication process between headquarters and subsidiaries of different countries regarding risk management reports and the system of internal controls.

The purpose of this paper is to examine how first-tier suppliers in multi-tier supply chains adapt their vertical and horizontal relationships to reduce the risk of slavery-like practices.

Using Archer’s morphogenetic theory as an analytical lens, this paper presents case analyses adduced from primary and secondary data related to the development of relational anti-slavery supply capabilities in Brazilian–UK beef and timber supply chains.

Four distinct types of adaptation were found among first-tier suppliers: horizontal systemisation, vertical systemisation, horizontal transformation and vertical differentiation.

This study draws attention to the socially situated nature of corporate action, moving beyond the rationalistic discourse that underpins existing research studies of multi-tier, socially sustainable, supply chain management. Cross-sector comparison highlights sub-country and intra-sectoral differences in both institutional setting and the approaches and outcomes of individual corporate actors’ initiatives. Sustainable supply chain management theorists would do well to seek out those institutional entrepreneurs who actively reshape the institutional conditions within which they find themselves situated.

Practitioners may benefit from adopting a structured approach to the analysis of the necessary or contingent complementarities between their, primarily economic, objectives and the social sustainability goals of other, potential, organizational partners.

A range of interventions that may serve to reduce the risk of slavery-like practices in global commodity chains are presented.

This paper presents a novel analysis of qualitative empirical data and extends understanding of the agential role played by first-tier suppliers in global, multi-tier, commodity, supply chains.

In the Western thought tradition, the tourist has not been a subject worthy of intellectual musings and philosophical deliberations. Indeed, the tourist has been portrayed in primarily derisive ways. Nietzsche’s remark, “Tourists—they climb mountains like animals, stupid and perspiring, no one has told them that there are beautiful views on the way,” epitomizes the dominant attitude. Why does the figure of the tourist elicit such negative reactions? Do the sentiments perhaps imply something else, or is the tourist a doppelgänger, not anomalous or marginal but normative—a paradigmatic figure? If so, then what can be said of the poetics and politics of the tourist conceptualized as a paradigmatic subject?

The purpose of this chapter is to propose a theory which may lead to a holistic description of the mechanism of touristic phenomena. In so doing, the central discussion is to provide descriptive answers to basic questions. It will not be a sociological or anthropological discourse. Instead, it will use perspectives from environmental psychology, genetics, and a theory of information energy in elementary particle physics. The study of tourism, though it is not a distinct disciplinary field, must provide a grand theory. In this chapter, the discussions mainly focus on the concept of tourist to provide several ideas to amend its definition, which may directly correspond to an overall view of touristic phenomena.

After briefly discussing the two major approaches to the study of tourism (theoretical “why” and practical “how”), and two of their respective protagonists (Tribe and Aramberri), the focus of this chapter turns to the use of paradigms by the former group. First, the meaning of paradigm is explored and examples are provided of paradigms and paradigm shifts in tourism research. However, Aramberri challenges this theoretical position by asserting that such ideological frameworks are not paradigms at all, and are, at best, postmodern mantras. He further argues that such muddled thinking can be overcome once tourism becomes a scientific discipline, a stance firmly rejected by the theoreticians. Thereafter, the use of the word “paradigm” is examined in relation to conferences, research, and shifts, as well as such major tourism perspectives as authenticity, strangerhood, play, and conflict.

This chapter offers a new sustainability-oriented paradigm for cultural and heritage tourism studies: an integrated approach to heritage tourism and heritage conservation based on resilience. Its extensive literature review examines resilience in a range of disciplinary areas, including heritage conservation and tourism studies. An important aim is to “make visible” often neglected parameters in the interactions among social, cultural, economic, and environmental dimensions of heritage conservation and tourism. Within the broader concept of resilience, “cultural resilience” was identified as a crucial bridge between conservation and tourism. The study argues that resilience in general and its cultural forms in particular offer a potentially valuable framework vital for an integrated approach between the two in the common pursuit to manage change and uncertainty in cultural and heritage destinations. The chapter concludes with directions for further development of sustainability-oriented paradigm studies.

This chapter engages cosmopolitan and feminist paradigms of knowledge production through their shared ethics of social justice, equality, and diversity, promoting integration into an emerging postdisciplinary focus on embodied cosmopolitanism(s) as a promising way forward in tourism studies. Cosmopolitan paradigms theorize the dialectics of cultural diversity and universal rights, while feminist cosmopolitanism focuses on gender and sexuality equality and difference within this intersection. An embodied approach combines work on “the body” and “situated embodiment” with the cosmopolitan to embrace all human differences and acknowledge that the researchers’ own embodied cosmopolitanism affects research questions, ethics, and praxis toward transformation in research communities and the academy.

The purpose of this paper is to provide a comprehensive review of scholarly literature on community-based enterprise (CBE) through a bibliometric analysis and to comprehend the qualitative dimensions of research in this specific field.

The study is based on scholarly papers indexed in Scopus from 1990 to 2021. The bibliometric analysis focuses on journals, documents, writers, organizations and countries. VOSviewer is used for network visualization mapping of citation, co-citation, bibliographic coupling and co-occurrence of keywords.

The analysis of the bibliometric aspects of CBE literature reveals an upward trend in publication of CBE documents, with a significant increase of research productivity in the past few years. This behaviour shows that CBE is becoming increasingly popular among academics and practitioners. The document “Toward a theory of community based enterprise” by Ana Maria Peredo is the most cited document. USA has so far published the maximum number of documents in this field.

This study provides an overview of the current state of research in the subject as well as the primary themes explored in this burgeoning discipline, with the potential to help the researchers identify new topics and gaps that need to be investigated further.

This work contributes to the literature by conducting a bibliometric analysis that has not yet been explored. It gives an overview of the field’s organization as well as specifics on the major issues explored in this discipline.

Except that there is a more intense international situation the circumstances in which we open our twenty‐first volume differ but little from those in which we commenced the twentieth. The War, which has been the cause of so many hopes and fears for libraries and librarians, still drags its disastrous length across the world, thwarting and stifling all those activities for the advancement of mankind of which libraries are part, but the specific attacks upon educational institutions of all kinds have lost their original force; indeed there has been, as every reader of this magazine knows, a rejuvenesence of educational ideals and energy in spite of the baffling obstacles of the time. In almost every municipality libraries have regained much of their former position, and evidences of development have been many. These have been recorded in our pages regularly month by month, with such criticism from ourselves as the occasions seemed to demand; and in relation to suoh progress THE LIBRARY WORLD has endeavoured to pursue a catholic and progressive policy, examining every new idea frankly, and sympathetically whenever it has been possible to do so. Our pages have been open freely to the expression of all phases of library thought, even in cases where our own views did not coincide with the writers. That policy we shall endeavour to continue, welcoming contributions from all who feel that they have something to say to the profession, in the belief that even impracticable schemes and untenable theories have a value of their own if they cause librarians to think anew in contesting them. It is, at the best, a difficult time for professional journals, and for few more than it is for library journals. Cost of production, the obsession of librarians with definitely war‐work, and the absence of more than half of the permanent workers in libraries, are causes which need no elaboration. The mortality amongst our contributors in the great cause has been considerable, and most painful to us. The fact that in spite of all these difficulties our circulation has steadily increased gives us reason to believe, with all modesty, that THE LIBRARY WORLD plays a definite and useful part on behalf of librarians. In thanking those who have supported us, we can add the assurance that our best efforts shall be expended in promoting and sustaining the interests which the magazine was intended to serve.