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The purpose of this study is to examine the recruitment practice of small and medium-sized enterprises (SMEs) in the Czech Republic to learn whether it encourages or discourages former offenders from attempting to attain work after release.

A qualitative approach was taken to understand the perspective of SME company owners and decision-makers within the Czech Republic. In all, 25 semi-structured interviews were conducted which examined the current recruitment practice and individual attitudes towards employing former offenders.

Through a change of employer perception, working with support agencies and amending recruitment practice, opportunities can be created for former offenders in the workplace to assist their rehabilitation. This would assist with overcoming employer attitudes which have little sense of responsibility to helping former offenders with reintegration through employment. Recruitment practices focus heavily on past accomplishments and the existence of a criminal record which can disincentivise former offenders from applying for work because of their stigmatised identity. Prior experience with offenders can lead to a change of attitude and offers a vector for changing employer attitudes. In combination with linkage to agencies which work with former offenders, small businesses could amend their recruitment practice and provide support for former offenders on their rehabilitation journey.

This study is based on a limited sample size, only 25 responses, and the need for translation from English to Czech could have led to a loss of nuance in the responses gathered. With asynchronous interviews also being used, some brief responses limited the insight which could have been gained.

The findings of this study highlight areas of practice which can be amended to better attract former offenders, being future-focused rather than past-focused.

Enhancing employment opportunities for former offenders would be a major enhancer for their reintegration efforts and lower the associated social costs to society.

Prior research has been conducted into the offender experience, with recruiter/owner receiving far less attention. Most prior studies have been quantitative in nature, with few using a qualitative approach.

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber Code), the first set of laws to direct and constrain the behavior of troops in the field.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

This article challenges the prevailing view that a minimum income for the poor is only relevant to basic needs. It contributes to the discussion on the meanings of money by specifically focusing on the Italian Citizenship Income scheme as a case study.

A qualitative research design was developed and implemented in four regions of northern Italy. The analysis is based on 131 in-depth interviews with minimum income recipients.

The empirical analysis shows that money transfer has various meanings. Four dimensions are identified: functional, relational, protective, and emancipatory. The first two are connected to spending, while the latter two are related to self-identity. Although the four dimensions may overlap and coexist in the daily lives of minimum income beneficiaries, they are distinguished for analytical purposes.

The article presents a comprehensive analysis of the multiple meanings that minimum income can have for beneficiaries; meanings which are often not explicitly addressed in social policy studies. It goes beyond the equally important consideration of material needs by adding other meaningful aspects. This approach makes a different way of looking at cash transfers possible, and it provides elements useful for the design and analysis of minimum income policies.

This study aims to investigate the relationship between Kosovo remittances, migration and labor force participation and seeks to uncover how migration and remittances, often considered separately, interact to shape labor market outcomes across gender, age and education groups.

To analyze the relationship between remittances, migration and labor force participation, this study leverages multivariate probit (mvprobit) to rectify the endogeneity issue intrinsic from remittances and migration. Utilizing this robust methodological approach allows us to circumvent the limitations traditionally associated with biprobit analysis. The research is grounded in empirical evidence from the Millennium Century Corporation survey in Kosovo.

The findings indicate that remittances and migration are pivotal determinants in shaping the contours of labor force participation, particularly influencing disparities across gender, age and educational attainment. Further, this study unearthed intriguing evidence suggesting the disincentivizing effect of remittances on labor force participation, alongside the potentially disruptive influence of prospective migration plans.

The novelty of this work lies not only in the context-specific insights it provides into the socio-economic fabric of Kosovo—an area that has hitherto received limited scholarly attention—but also in its methodological innovation. The simultaneous application of mvprobit technique provides a nuanced approach to tackle the inherent endogeneity issue, thereby pushing the methodological frontiers of the field.

As the Philippines enters into the era of the “next normal,” that is, from the pandemic era called the “new normal,” we look into how the Philippines' state of tourism and built environment sectors. We also revisit its situation having the “longest lockdown in the world” and look into iterations of socioeconomic models, business platforms, and other elements that lead to the dream of a postpandemic sustainable tourism industry. In this inquiry, we highlight the importance of elements of the built environment, both at the macroeconomic level and at the micro units of business, civil society, and the tourism sector at large. While there has been a substantive discussion on the nexus of the tourism and built environment sectors, little has been devoted to the challenges these intertwined sectors faced during the COVID-19 pandemic. We suggest complementation of practices from the macroscale to the microlevel tourism and built environment sectors, and vice-versa, which will ensure the full complementation of the sectors. These proposals are in full contextualization of the objective toward the postpandemic continued recovery, growth, and sustainability, from the local, national, and the regional economy of Southeast Asia, and also to various parts of the world.

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying supplier–customer relationships. Thus, the paper delves into sustainability-led innovation and how it affects supplier–customer relationships, and vice versa, thus providing a twofold perspective.

The textile industry is the empirical context of this study, which is exploratory research based on in-depth, semi-structured interviews with entrepreneurs, managers and experts in the textile industry.

In the textile industry, sustainability-led product innovation concerns mainly product durability and performance, product recyclability and the use of waste for new product development. Process innovation deals with circular economy, traceability and water and chemical use minimization. The paper also shows how sustainability-led innovation is implemented in more technical terms and regarding supplier–customer relationships.

The paper adopts an original perspective on how processes take place in the relationships between suppliers and customers, where there is no dominance of one actor, but innovation emerges from interdependence and interaction. Such perspective allows to provide an in-depth analysis of the supplier–customer relationships and underlying dynamics that affect sustainability-led innovation; moreover, the authors study how such innovation impacts supplier–customer relationships and the underlying relational dynamics. The value of the paper also stands in delivering a real representation of the innovation processes grounded in the textile industry.

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”.

Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs.

Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed.

This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning.

A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs.

This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.