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This chapter covers the conceptual framework and presents practical guidelines for using single-case research (SCR) methods to determine evidence-based treatments. We posit that SCR designs contribute compelling evidence to the knowledge base that is distinct from group design research. When effect sizes are calculated SCR can serve as a reliable indicator of how much behavior change occurs with an intervention in applied settings. Strong SCR design can determine functional relationships and effect sizes with confidence intervals can represent the size and the certainty of the results in a standardized manner. Thus, SCR is unique in retaining data about the individual and individual effects, while also providing data that can be aggregated to identify evidence-based treatments and examine moderator variables.

Purpose – This chapter seeks to theoretically demonstrate that authentic corporate strategy is entrenched in an ethical responsibility, and ethical responsibility requires a strategic framework to qualify as a sustainable value co-creation process that determines the long-term success of the firm.Design/methodology/approach – Through economic philosophical analysis and content analysis, we critically reviewed literature which argues for the integration of corporate responsibility (CR) and corporate strategy both in theory and practice by putting the concept into a proper context of institutional and time-based dynamics.Findings – The chapter delineates the salient dimensions of the dominant logic (D-L) of strategic corporate responsibility (SCR). The traditional notion of CSR is explained, compared and contrasted with the transitioning process of strategic CSR and the D-L of SCR which is at the civic level. We also identified four global forces that serve as enablers of strategic CR logic.Practical implications – The D-L of SCR explains how a firm defines and redefines itself and not what a firm does. We underscore what firms are in the ‘process of becoming’ through a co-evolutionary process with markets and institutions. Firms which want to go beyond mere survival in the 21st century must see the D-L of SCR not as a choice but as an imperative constrained by these global forces.Originality/value of chapter – The novelty of this chapter is that it challenges traditional CSR and provides a shift in thinking about the concept of CR where sustainability and innovative strategies become the source of institutional and market legitimacy and hence a competitive advantage.

Discrimination law has evolved from litigating or prosecuting overt, individual cases of egregious behavior solely by means of anecdotal evidence and eyewitness testimony. Statistical evidence came to bear the imprimatur of the United States Supreme Court in the Seventies as a probative means of discerning guilt or liability, and has been used to shore up patterns of prejudice at a systemic level since. Courtrooms of the Twenty-First Century have struggled to define discrimination through a quantitative lens, nonetheless relying on qualitative evidence to assist the factfinder in rendering a verdict. Some definitions carry more precision and accuracy than others. Consider the inflammatory National Law Journal's indictment of the United States Environmental Protection Agency (‘EPA’) as an example of the latter. In 1992, the National Law Journal ran a Special Investigation of the EPA, claiming that the federal government had fostered a racist imbalance in hazardous site cleanup and its pursuit of polluters. Kudos to the columnists for bringing environmental equity into the spotlight of public debate and for forewarning and encouraging the EPA to conduct its enforcements reflectively, in order to avoid being on the receiving end of a Title VI lawsuit. Nonetheless, the methodology used by the National Law Journal belies a total understanding of the bureaucratic structure that pursued these actions and of the notion of statistical significance. This Article confines itself to Region X's actions between 1995 and 1999, applying linear regression and other statistical tests to determine whether biases, found using the National Law Journal's naive methodology, stand after due consideration of chance. The NLJ approach finds evidence of bias, but the author also conducts more complicated and appropriate analyses, such as those contemplated by the National Guidance. After issuing some provisos, the author dismisses charges of racism or classism. While the National Guidance represents a positive first step in identifying environmental justice communities, those with an above-average proportion of lower-class or non-Caucasian inhabitants, it lacks statistical sophistication and econometric depth. This Article concludes by recommending the use of normalized racial distributions, Gini coefficients, and Social Welfare Functions to the EPA and to other organizations conducting environmental justice analysis.

Following Iraq's invasion of Kuwait in August 1990, the international community took vigorous, unprecedented steps to curb Saddam Hussein's military ambitions. The central component of these actions was a set of comprehensive arms, aviation, maritime, and economic sanctions, each imposed by the United Nations Security Council (UNSC). When the multinational coalition forces ousted Iraq from Kuwait the following year, the UNSC made these sanctions and embargoes a component of the armistice agreement. Over time, these sanctions were subsequently used as leverage to press for Iraqi compliance with relevant UNSC resolutions calling for Iraqi disarmament.¹

Integrating interdisciplinary studies with Human Capital Management Accounting (HCMA) refers to the dynamics of organized interdisciplinary action that are transversal or cross-cutting. This approach requires the mastery of a certain number of technical skills and disciplines, as well as the capacity to use them in a process to solve problems of financial performance. This is accomplished through the specific interaction tasks that are performed by each management function and operational unit, which act in real time with others, in the same direction as an organizational team, using a selected risk appetite threshold base.

Putting business fields side by side, (i.e., business disciplines silos, as is normally the case in MBA programs), is not enough to create the transversal interaction dynamic needed for firms to achieve expected financial performance goals. As a result, few graduates today have the cross-cutting or vertical skills required to act, in real time, from their workstation in accordance with the pyramid shape of the organization chart in order to create value.

This chapter presents the results of the interface established by a faculty member in the Accounting Department of the University of San Francisco with a “seasoned leader in the FinTech industry.” It proposes a single portal for employers and HRMs to which the continuing education services of professional training associations, executive education departments of colleges, and MBA schools and universities, can connect to issue the HCMA certificate supplementing their training offerings focused on “Leadership Development”.

This study delves into the determinants and praxis of derivative hedging instruments (DHIs) usage of Malta, a small island state. Empirical evidence is also provided in relation to the impact of DHI usage and the adoption of a hedge accounting (HA) model in entities’ financial statements. A mixed methodology design is deployed involving: (1) a series of statistical models and tests and (2) seven semi-structured interviews with senior professionals.

The data collected comprise proxy variable values collected from the financial statements of 568 firm-years from 107 Maltese entities between the years 2009 and 2014. Greater likelihood of financial distress, decreasing investment efficiency and increased levels of gearing, are identified as being significant determinants for the use of DHIs. Although DHI usage is low in comparison to larger states, it has been increasing over the period under study.

HA is evidenced to be less popular in Malta, but the study evidences correlation between certain DHIs and HA usage. The quantitative statistical model results in evidence with no significant earnings volatility (EV) or cash flow volatility (CFV) reduction effects through the application of HA. Albeit, the study finds a significant CFV reduction effect emanating from DHI usage, but no corresponding EV reduction effect.

Better education and dissemination of the HA treatment by auditors and regulatory bodies could help propagate the HA treatment, potentially enhancing the EV reduction effectiveness of DHI use. This research provides empirical evidence to substantiate the rationale behind utilising DHIs in smaller island states, especially when coupled with a sound risk management culture.

Purpose – The shipping industry is generally recognised as having better fuel efficiency than other transport modes. In many regions of the world, therefore, policy has promoted shipping as the preferred freight transport mode of choice. In recent years, however, environmental problems associated with shipping have emerged. Several influential analyses have revealed the impact of shipping on air quality, particularly in the form of emissions of sulphur, nitrogen oxides and particulate matter, all of which have adverse consequences for human health.

Methodology/approach – An extensive environmental profile of shipping is provided, focusing specifically on the atmospheric pollution that is directly attributable to shipping operations.

Findings – It is important, however, to place the environmental profile of the shipping industry into the context of exactly how much transport work it does. This makes it clear that where shipping is a viable modal alternative then, in relative terms and most contexts, it still retains significant environmental advantages over other modes. The industry and its regulators have been slow, however, to improve its environmental profile and maintain its inherent advantage. Technical and operational measures which the industry may implement unilaterally are analysed, but these are deemed insufficient to stem the adverse tide of environmental concerns. Regulation is a necessity. Recently implemented regulatory measures are analysed, together with possible scenarios for the future regulation of greenhouse gas emissions. The IMO approach of global regulation is supported in preference to regionally based regulatory policies. There is also a danger that regulatory intervention may distort mode choice contexts.

Originality/value – The provision of an extensive environmental profile of shipping and an examination of this profile in relation to the importance of this transport mode to the global economy.

The 2006 General Assembly adoption of the United Nations (UN) Global Counter-terrorism strategy marked the first time all member states ratified a collective counter-terrorism (CT) agenda. Building on the 2000 Millennium Development Goals, the strategy incorporated Amartya Sen's capability-based approach to development. This promised human-oriented and holistic methods for countering terrorism and violent extremism, in contrast to the post-2001 ‘hard security’ context of the United States–led Global War on Terror (GWOT). Although the first pillar of the strategy emphasised human rights and social progress over isolated economic growth, poverty, violence and retrogression in conflict zones since 2006 have led to the deaths of millions. Combined with resource scarcity and environmental devastation, insurgency-related conflicts have resulted in 70 million people displaced worldwide in 2019, while the politically violent phenomena of extreme right-wing nationalism and neo-jihadism remain prevalent. Reflecting on the social and economic outcomes of the GWOT, this chapter evaluates development-related discourses and activity in UN-led initiatives to counter and prevent violent extremism and terrorism. In doing so, it accounts for the impacts of UN CT measures on contemporary patterns ‘in phenomena described in policy arenas as ‘violent extremism’ and ‘terrorism’, including ‘neo-jihadism’ and right-wing extremism, in Global North and Global South contexts.