Search results for: political leaders

Authors: Khalid Alshaikh

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In recent years, leadership, Corporate Governance (CG) and Corporate Social Responsibility (CSR) have been under scrutiny in the Libyan society. Scholars and institutions have commenced investigating the possible resolutions they can arrange to alleviate the economic, social and environmental problems the war has produced. Thus far, these constructs requisite an in-depth reinvestigation, reconceptualization, and analysis to clearly reconstruct their rules and regulations. With the demise of Qaddafi’s regime, levels, degrees, and efforts to apply CG regulations have varied in public and private commercial banks. CSR is a new organizational culture that still designs its route within these financial institutions. Detaching itself from any notion of dictatorship and autocratic traits, leadership counts on transformational and transactional styles. Therefore, this paper investigates the extent to which the Board of Directors and Chief Executive Officers (CEOs) redefine these concepts and how they entrench CSR within the framework of CG. The research methodology used both public and private banks as a case study and qualitative research to interview ten Board of Directors (BoDs) and eleven Chief executive managers to explore how leadership, CG, and CSR are defined and how leadership integrates CSR into CG structures. The findings suggest that the CG framework in Libya still requires great efforts to be developed. Full CG code implementation appears daunting. Also, the CSR is still influenced by the power of religion. Nevertheless, the Islamic perspective is more consistent with the social contract concept of the CSR. The Libyan commercial banks do not solely focus on the economic side of maximizing profits, but also concentrate on its morality. The issue is that CSR activities are not enough to achieve good charity publicly and needs strategies to address major social issues. Moreover, leadership is more transformational and transactional and endeavors to make economic, social and environmental changes, but these changes are curtailed by tradition and traditional values dominating the Libyan social life where religious and tribal practices establish the relationship between leaders and their subordinates. Finally, the findings reveal that transformational and transactional leadership styles encourage the incorporation of CSR into the CG regulations. The boardroom and executive management have such a particular role in flagging up how embedded corporate Social responsibility is in organizational culture across the commercial banks, yet it is still important that the BoDs and CEOs need to do much more to embed corporate social responsibility through their core functions. They need to boost their standing to be more influential and make sure that the right discussions about CSR happen with the right stakeholders involved.

Keywords: board of directors, chief executive officers, corporate governance, corporate social responsibility

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Authors: Theo Neethling

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The United States Africa Command (AFRICOM) was established in 2007 as a military and diplomatic entity and is intended to assist African states and military actors to address their security needs. At the same time, AFRICOM is clearly an extension of US strategic interests on the African continent. The challenge for the US Department of Defence is to project AFRICOM as a cooperative and willing partner. This implies a partner that offers needed services and resources, and supports African security and military priorities with no presumption of having a privileged role in defining the African future. However, one of AFRICOM’s main challenges relates to the point that it has not been able to secure a firm partnership with South Africa as a key player on the continent: South Africa has continuously taken a lukewarm, if not cold, approach towards AFRICOM since its formation. The main aim of this article is to examine and discuss South Africa’s political-military relations with AFRICOM and to assess the underlying reasons currently inhibiting AFRICOM from achieving a fully productive relationship with the South African government.

Keywords: AFRICOM, South African foreign policy, US interests, defence capabilities in Africa, US-Africa relations

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Authors: Takele Bekele Bayu

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Though Ethiopia is an ancient country with ethnocultural and linguistic diversity, modern Ethiopia came into being in the second half of the 19th century under the military expansion of King Menelik II. Since then, the subsequent political system in the country failed to recognize and accommodate the country’s ethnolinguistic diversity. However, in 1991 the new government led by the Ethiopian People's Revolutionary Democratic Front (EPRDF) adopted federal-state structuring whereby constitutionally recognized and institutionally accommodated the country’s diversity. This investigation aimed to analyze drivers of ethnic conflict and its dynamism along the Eastern shared border of the Somali and Oromia regional administrations within the federal framework. The paper employed a comparative research design, adopted mixed research methods, and used survey questionnaires and focus group discussions (FGDs) for data collection. The study found that the Somali-Oromo conflict is complex and the dynamics and the sources of conflict in the study areas are similar.

Keywords: Ethiopia, Oromo, Somali, ethnic conflict, federalism

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Authors: Rahaf Suleiman Altallaa

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City planning involves making plans, organizing and dealing with the cities urban areas. It attempts to organize socio-spatial relationships at exceptional ranges of governance Urban planning offers the social, monetary and environmental effects of defining spatial obstacles and the influence on the spatial distribution of resources. The dreams and methods of reaching such dissemination vary extensively traditionally and geographically and are often challenged through traditional strategies that expose the political nature of application interventions and the bounds of technical know-how claims. Space, network, argument, and postcolonial debates address how present-day socio-spatial organization is formed, what needs to or should not trade, and the way it underscores whether or not a good plan will contribute to a given situation. Inside the absence of an agreed-upon technical justification for the planning exercise, the planning idea has a tendency to focus on normative processes, positioning making plans as an area for participatory democracy.

Keywords: environmental governance, environmental planning, environmental management, sustainable competitiveness, sustainability

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Authors: Sarah Elshahat, Tina Moffat

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Suboptimal mental health is a considerable global public health challenge that leads to considerable inequalities worldwide. Newcomers are at elevated risk for developing mental health issues as a result of social exclusion, stigmatization, racism, unequal employment opportunities, and discrimination. The problem can be especially serious amongst Arabic-speaking immigrants and refugees (ASIR) whose mental wellness may have already been affected by exposure to political violence, persecution, hunger or war in their countries of origin. A scoping review was conducted to investigate pre- and post-migration mental health determinants amongst ASIR in North America (the U.S. and Canada), who are a rapidly growing population in both regions. Pertinent peer-reviewed papers and grey literature were located through a systematic search of five electronic databases (Medline, Embase, PsycINFO, Anthropology Plus, and Sociology Database). A stakeholder consultation was implemented to validate the analyzed findings of the included 44 studies. About 80% of the studies were carried out in the US, underscoring a lack of Canadian ASIR-mental health research. A gap in qualitative, mixed-method, and longitudinal research was detected, where approximately two-thirds of the studies adopted a cross-sectional method. Pre-migration determinants of mental health were related to the political unrest, violence and armed conflict in the Arab world, increasing post-traumatic stress disorder and psychological distress levels among ASIR. English language illiteracy and generational variations in acculturation patterns were major post-migration mental health triggering factors. Exposure to domestic violence, stigmatization, poverty, racialization, and harassment were significant post-migration mental health determinants that stem from social inequalities, triggering depression, and distress amongst ASIR. Family conflicts linked to child-rearing and gendered norms were considered as both pre- and post-migration mental health triggering factors. Most post-migration mental health protective factors were socio-culturally related and included the maintenance of positive ethnic identity, faith, family support, and community cohesion. Individual resilience, articulated as self-esteem and hope, was a significant negative predictor of depression and psychological distress among ASIR. Community-engaged, mixed-methods, and longitudinal studies are required to address the current gap in mental health research among ASIR in North America. A more thorough determination of potential mental health triggers and protective factors would help inform the development of mental wellness and resilience-promoting programs that are culturally sensitive to ASIR. On the policy level, the Health in All Policies framework of the World Health Organization can be potentially useful for addressing social and health inequalities among ASIR, reducing mental health challenges.

Keywords: depression, post-traumatic stress disorder, psychological distress, resilience

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Authors: L.Vaz, L. Ferreira, R. Aparício, J. Pedro, M. Franco

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This article concerns a qualitative analysis, through an interview, regarding “Sustainability Adoption Barriers in SMEs.” To begin with, the article provides a state-of-the-art overview through fifty-seven articles initially extracted from the Scopus database. The articles were analyzed, and four main clusters emerged in the literature: 1) sustainability and small and medium-sized companies; 2) sustainable business models; 3) sustainability practices adoption procedures, and 4) adoption difficulties on sustainability practices. Utilizing interviews as a methodology, the article seeks to strengthen knowledge regarding sustainability practices, their barriers and the sustainable procedures adopted by SMEs in a Portuguese context. The results demonstrate that the literature agrees with this case study, where there are numerous sustainable practices, yet, due to financial, political, cultural, and technological factors, barriers emerge in the adoption process. By comparing the literature findings with the conducted interviews of interior Portuguese SMEs, this article develops a contribution to the scientific community through a captivating, intuitive and motivating way.

Keywords: barriers, practices, business model, green

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Authors: Sandija Zeverte-Rivza, Irina Pilvere, Baiba Rivza

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The use of renewable energy sources incl. biogas has become topical in accordance with the increasing demand for energy, decrease of fossil energy resources and the efforts to reduce greenhouse gas emissions as well as to increase energy independence from the territories where fossil energy resources are available. As the technologies of biogas production from agricultural biomass develop, risk assessment and risk management become necessary for farms producing such a renewable energy. The need for risk assessments has become particularly topical when discussions on changing the biogas policy in the EU take place, which may influence the development of the sector in the future, as well as the operation of existing biogas facilities and their income level. The current article describes results of the risk assessment for farms producing biomass from agriculture biomass in Latvia, the risk assessment system included 24 risks, that affect the whole biogas production process and the obtained results showed the high significance of political and production risks.

Keywords: biogas production, risks, risk assessment, biosystems engineering

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Authors: Abdulrahman Al Lily

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This article spans the domains of education, technology and geo-politics. It uses as an instance the Arab scholarship of education and technology, viewing its scholarly community through the geographical lens of regionalism. It enquires into the power relations among scholars in the Arab region and between scholars in the Arab region and their fellows from outside the region. It addresses the research question: to what extent have region-informed factors affected the scholarly community of education and technology in the Arab region? This question was answered by both qualitative and numerical enquiry, analysing documents, interviews and a survey of native Arabic-speaking scholars. Having analysed the data using the grounded theory approach, two categories of power relations among scholars were identified: power relations within a particular region and power relations across regions. Considering these two categories, a theoretical proposition could be posited that there could be power relationships among scholars that exist on a regional basis. The recommendation is therefore that research should further shed light upon the regionalistic (and thus geographically informed political) dynamics of scholarly communities.

Keywords: education, technology, politics, geography, regionalism, Arab

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Authors: Marcos Centurion-Vicencio

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This study discusses the idea of ‘dominance’ in economic policy and its practical influence over monetary decisions. The discretionary use of repurchase agreements in Brazil over the period 2006-2016 and its effects on the overall price level are the specific issues we will be focusing on. The set of in-depth interviews carried out with public servants at the Brazilian central bank and national treasury, alongside data collected from the National Institution of Statistics (IBGE), suggest that monetary and fiscal dominance do not differ in nature once the assumption of depoliticized central bankers is relaxed. In both regimes, the pursuit of private gains via public institutions affects price stability. While short-sighted politicians in the latter are at the origin of poor monetary decisions, the action of short-sighted financial interest groups is likely to generate a similar outcome in the former. This study then contributes to rethinking monetary policy theory as well as the nature of public borrowing.

Keywords: fiscal and monetary interactions, interest groups, monetary capture, public borrowing

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Authors: Ioannis Manikas

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The increased consumer demand for environmentally friendly production and distribution practices and the stricter environmental regulations turned environmental aspects into important criteria in business decision-making. On the other hand, Food and Nutrition Security (FNS) has evolved dramatically during the last decades in theory and practice serving as a reference point for exchanging experiences among all agents involved in programs and projects to fostering policy and strategy development. Global pressures make it more important than ever to gain a better understanding of the contribution that agrifood businesses make to FNS and to examine ways to make them more resilient in an increasingly globalized and uncertain world. This study extends the standard three-dimensional model of sustainability to include two more dimensions: A technological dimension and a policy/political dimension. Apart from the economic, environmental and social dimensions regularly used in sustainability literature, the extended model will accurately represent the measures and policies addressing food and nutrition security.

Keywords: food and nutrition security, sustainability, food safety, resilience

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Authors: Abosede Priscilla Ipadeola

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The quest for egalitarian justice requires a suitable theoretical foundation that can address the problem of marginalization and subjugation arising from various forms of oppression, such as sexism, racism, classism, and others. Many thinkers and societies have appealed to contractarianism, a theory that has been widely regarded as a doctrine of egalitarianism by some political theorists for about five centuries. Despite its numerous criticisms, the social contract still enjoys a prominent status as a key theory for egalitarian justice. However, Pateman and Mills have contended that the contractarian approach legitimizes gender and racial inequalities by excluding and marginalizing women and people of color from the original agreement. Therefore, the social contract is incapable of generating or fostering equality. This study proposes postcontractarianism, which is a viable alternative to the social contract. Postcontractarianism argues that the basis for egalitarianism cannot be grounded on agreement but rather on understanding. Postcontractarianism draws on Jorge Nef’s idea of mutual vulnerability and Obiri (an African theory of cosmology) to argue for the imperative of social equality.

Keywords: postcontractarianism, obiri, mutual vulnerability, egalitarianism, the social contract

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Authors: Myrto Dagkouli-Kyriakoglou

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Southern European countries tend to have a lot of connections in their culture, customs, ideals and attitude towards everyday aspects. On the contrary, all of them demonstrate a lot of differences in their history, political life and economic situation. Nevertheless, the state welfare and its insufficiency to deal with citizens’ needs, is common for the whole region. As the global financial crisis initiated, all of them gradually were affected and established austerity measures. Consequently, there were crucial budget cuts in state welfare and accordingly limited support to the citizens at a time that is most needed as the economic difficulties of the households are rising rapidly. Crisis in connection with austerity measures brought up a housing problem which was hidden for decades with the assistance of the institution of the Southern European family. New or old copying practices concerning housing are already developed and more will rise in order to survive this new era. Expressly, youth is one of the most vulnerable groups in this situation and therefore there is a special focus on the policies that affect their housing as well as their copying practices in connection with the family/kinship strategies.

Keywords: housing, coping practices, Greece, familism

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Authors: Yasemin Ilkay

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Urban spatial pattern interacts with the minds and bodies of citizens and influences their perception and attitudes, which leads to a two-folded map of the same space: physical and Psychogeographic maps. Psychogeography is a field of inquiry (rooted in literature and fiction) investigating how the environment affects the feelings and behaviors of individuals. This term was posed by Situationist International Movement in the 1950s by Guy Debord; in the course of time, the artistic framework evolved into a political issue, especially with the term Dérive, which indicates ‘deviation’ and ‘resistance’ to the existing spatial reality. The term Dérive appeared on the track of Flânéur after one hundred years; and turned out to be a political tool to transform everyday urban life. The three main concepts of psychogeography [walking, dérive, and palimpsest] construct the epistemological framework for a psychogeographic spatial analysis. Mental representations investigating this framework would provide a designer to capture the invisible layers of the gap between ‘how a space is conceived’ and ‘how the same space is perceived and experienced.’ This gap is a neglected but critical issue to discuss in the planning discipline, and psychogeography provides methodological inputs to cover the interrelation among top-down designs of urban patterning and bottom-up reproductions of ‘the soul’ of urban space at the intersection of geography and psychology. City centers and university campuses exemplify opposite poles of spatial organization and walking practice, which may result in differentiated spatial appropriation forms. There is a traditional city center in Van, located at the core of the city with a dense population and several activities, but not connected to Van Lake, which is the largest lake in the country. On the other hand, the university campus is located at the periphery, and although it has a promenade along the lake’s coast and a regional hospital, it presents a limited walking experience with ambiguous forms of spatial appropriation. The city center draws a vivid urban everyday life; however, the campus presents a relatively natural life far away from the center. This paper aims to reveal the differentiated psychogeographic maps of spatial appropriation at the city center vs. the university campus, which is located at the periphery of the city and along the coast of the largest lake in Turkey. The main question of the paper is, “how do the psychogeographic maps of spatial appropriation differentiate at the city center and university campus in Van within the walking experience with reference to the two-folded map assumption.” The experiential maps of a core group of 15 planning students will be created with the techniques of mental mapping, photographing, and narratives through attentive walks conducted together on selected routes; in addition to these attentive walks, 30 more in-depth interviews will be conducted by the core group. The narrative of psychogeographic mapping of spatial appropriation at the two spatial poles would display the conflicting soul of the city with reference to sub-behavioural regions of walking, differentiated forms of derive and layers of palimpsest.

Keywords: attentive walk, body, cognitive geography, derive, experiential maps, psychogeography, Van, Turkey

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Authors: Pat Nelson

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Since the release of the 21^st century policing report in the United States, the techniques of de-escalation have received a lot of attention and focus in political systems, policy changes, and the media. The challenge in professional peace officer education is that there is a vast range of defining de-escalation and understanding the various techniques involved, many of which are based on popular media. This research surveyed professional peace officer education university students on their definition of de-escalation and the techniques associated with de-escalation before specific communications coursework was completed. The students were then surveyed after the communication coursework was completed to determine the changes in defining and understanding de-escalation techniques. This research has found that clearly defining de-escalation and emphasizing the broad range of techniques available enhances the students’ understanding and application of proper de-escalation. This research demonstrates the need for professional peace officer education to move students from media concepts of law enforcement to theoretical concepts.

Keywords: criminal justice education, communication theory, de-escalation, peace officer communication

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Authors: Satish Y. Deodhar

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Science without history is like a man without memory. The colossal history of India stores many ideas on economic ethics and public policy, which have been forgotten in the course of time. This paper is an attempt to bring to the fore contributions from ancient Indian treatises. In this context, the paper briefly summarizes alternative economic ideas such as communism, capitalism, and the holistic approach of ancient Indian writings. Thereafter, the idea of a welfare brick for an individual consisting of three dimensions -Purusharthas, Ashramas, and Varnas is discussed. Given the contours of the welfare brick, the concept of the state, its economic policies, markets, prices, interest rates, and credit are covered next. This is followed by delving into the treatment of land, property rights, guilds, and labour relations. The penultimate section summarises the economic advice offered to the head of a household in the treatise Shukranitisara. Finally, in concluding comments, the relevance of ancient Indian writings for modern times is discussed -both for pedagogy and economic policies.

Keywords: ancient Indian treatises, history of economic thought, science of political economy, Sanskrit

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Authors: Rawan K. Al-Duaij, Salem A. Al-Salem

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Projects, the unique and temporary process of achieving a set of requirements have always been challenging; Planning the schedule and budget, managing the resources and risks are mostly driven by a similar past experience or the technical consultations of experts in the matter. With that complexity of Projects in Scope, Time, and execution environment, Adjustment Orders are tools to reflect changes to the original project parameters after Contract signature. Adjustment Orders are the official/legal amendments to the terms and conditions of a live Contract. Reasons for issuing Adjustment Orders arise from changes in Contract scope, technical requirement and specification resulting in scope addition, deletion, or alteration. It can be as well a combination of most of these parameters resulting in an increase or decrease in time and/or cost. Most business leaders (handling projects in the interest of the owner) refrain from using Adjustment Orders considering their main objectives of staying within budget and on schedule. Success in managing the changes results in uninterrupted execution and agreed project costs as well as schedule. Nevertheless, this is not always practically achievable. In this paper, a detailed study through utilizing Industrial Engineering & Systems Management tools such as Six Sigma, Data Analysis, and Quality Control were implemented on the organization’s five years records of the issued Adjustment Orders in order to investigate their prevalence, and time and cost impact. The analysis outcome revealed and helped to identify and categorize the predominant causations with the highest impacts, which were considered most in recommending the corrective measures to reach the objective of minimizing the Adjustment Orders impacts. Data analysis demonstrated no specific trend in the AO frequency in past five years; however, time impact is more than the cost impact. Although Adjustment Orders might never be avoidable; this analysis offers’ some insight to the procedural gaps, and where it is highly impacting the organization. Possible solutions are concluded such as improving project handling team’s coordination and communication, utilizing a blanket service contract, and modifying the projects gate system procedures to minimize the possibility of having similar struggles in future. Projects in the Oil and Gas sector are always evolving and demand a certain amount of flexibility to sustain the goals of the field. As it will be demonstrated, the uncertainty of project parameters, in adequate project definition, operational constraints and stringent procedures are main factors resulting in the need for Adjustment Orders and accordingly the recommendation will be to address that challenge.

Keywords: adjustment orders, data analysis, oil and gas sector, systems management

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Authors: James Moir

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This paper considers the political controversy in Britain, both pre- and post-EU referendum, concerning claims over welfare benefit tourism and immigration in the UK. These claims were seen to be a significant reason for the vote for Brexit despite evidence to the contrary that benefit tourism was not, and is not, implicated in the migration of East Europeans to the UK. Populist rhetoric is analysed alongside studies that contradict such views. These contentious issues are examined with respect to the agenda set by the United Kingdom Independence Party (UKIP) concerning anti-EU and anti-immigrant sentiment and the notion of cultural differences as the basis for supporting Brexit. The paper also examines the paradoxical claim that East European migrants are taking British jobs and driving down wages. Taken together, it is argued that these two kinds of claims effectively contribute to anti-immigration discourse based on the logic of economics, but also at the same time conceal more irrational fears of adapting to change through the inclusion of others. Such fears are considered as being founded upon a challenge to the stability of totems of national life and identity.

Keywords: benefits, Brexit, immigration, tourism, welfare

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Authors: Laura Dumuje

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The ongoing debate in terms of corporate social responsibility (CSR) initiative in Niger Delta originates from existing gap between stated objectives of organizations in the Nigerian oil sector and the activities that threaten the economy. CSR in developing countries is becoming popular, and to contribute to scientific knowledge, we need to research on CSR practices and discourse in indigenous Nigeria that is scarce. Despite governments mandate in terms of unofficial gas blazing, methane is being released into the atmosphere which contributes to global warming. Does this practice apply to indigenous companies? In this context, we need to investigate CSR policies in local Nigeria. To get a better understanding of CSR among indigenous oil companies in Nigeria, our study focuses on discourse and rhetoric in terms of CSR, as well as growth regarding CSR. This current study contribution is twofold: on the one hand, it aims to better understand practitioner’s rationale and fundamentals of CSR in Nigerian oil companies. On the other hand, it intends to identify the stages of CSR initiatives, advantages and difficulties of CSR implementation in indigenous Nigeria oil sector. This study will use the qualitative research as methodological strategy. Instrument for data collection is semi-structured interview. Besides interview, we will conduct some focus group discussions with relevant stakeholders. Participants for this study consist of employees, managers and top level executives of indigenous oil companies in Nigeria. Key informants such as government institutions, environmental organizations and community leaders will take part of our samples. It is important to note that despite significant findings in some studies, there are still some gaps. To help filling this existing gaps, we have formulated some research questions, as follows: ‘What are the stages, opportunities and obstacles of having corporate social responsibility practice in indigenous oil companies in Nigeria?’ This ongoing research sub-questions as follows: What are the CSR discourses and practices among indigenous companies in the Nigerian oil sector? What is the actual status regarding CSR development? What are the main perceptions of opportunities and obstacles with regard to CSR in indigenous Nigerian oil companies? Who are the main stakeholders of indigenous Nigerian oil companies and their different meanings and understandings of CSR practices? Important to note regarding the above questions, the following objectives have been determined: This research conducts a literature review with the aim of uncovering, understanding and identifying importance of CSR practices in western and developing countries; It aims to identify specific characteristics of the national context in respect to CSR engagement in Nigeria; Relevant to perform empirical research with employees, managers, executives, and key informants in indigenous Nigerian oil companies in order to identify different understandings of CSR initiatives and its relevance to the society; To conclude, provide managerial recommendations regarding the adoption of CSR in Nigeria.

Keywords: corporate social responsibility, indigenous, organization, Nigeria

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Authors: Ronit Chakraborty, Sugata Banerji

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There has been a marked increase in the reported prevalence of Autism Spectrum Disorder (ASD) among children in the US over the past two decades. This research has analyzed the growth in state-level ASD prevalence against 45 different potentially explanatory factors, including socio-economic, demographic, healthcare, public policy, and political factors. The goal was to understand if these factors have adequate predictive power in modeling the differential growth in ASD prevalence across various states and if they do, which factors are the most influential. The key findings of this study include (1) the confirmation that the chosen feature set has considerable power in predicting the growth in ASD prevalence, (2) the identification of the most influential predictive factors, (3) given the nature of the most influential predictive variables, an indication that a considerable portion of the reported ASD prevalence differentials across states could be attributable to over and under diagnosis, and (4) identification of Florida as a key outlier state pointing to a potential under-diagnosis of ASD there.

Keywords: autism spectrum disorder, clustering, machine learning, predictive modeling

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

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Authors: Zahra Afshordi

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Instagram, as an everyday life social network, hosts from the ultrasound image of an unborn fetus to the pictures of newly placed gravestones and funerals. It is a platform that allows its users to create a second identity independently from and at the same time in relation to the real space identity. The motives behind this identification are what this article is about. This article studies the motivations of Instagram users mourning for celebrities with a focus on the death of MohammadReza Shajarian. The Shajarian’s death had a wide reflection on Instagram Persian-speaking users. The purpose of this qualitative survey is to comprehend and study the user’s motivations in posting mourning and memorializing content. The methodology of the essay is a hybrid methodology consisting of content analysis and open-ended interviews. The results highlight that users' motives are more than just simple sympathy and include political protest, gaining cultural capital, reaching social status, and escaping from solitude.

Keywords: case study, celebrity, identity, Instagram, mourning, qualitative survey

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Authors: Esmaeil Khodadad

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The environment is one of the hotbeds of global politics. It is only necessary to emphasize the human being on this word, and to take it as a serious political-social debate, so as to prevent the collapse of the harmony of the system of nature governing the earth, the landlord and its creatures. Earth, water and humans are three interconnected arms that should be kept in balance and harmony. The collapse of one of these arms disrupts the entire framework of the philosophy of life on earth. Environmental issues were found worldwide in the late 20th century and were given serious attention by experts. At the same time, international environmental issues have brought to the forefront the challenges of international relations. These ideas have introduced environmental issues and some of the main features of the causes and consequences of global environmental change, as well as ways to deal with this change Has been discussed. The objectives of this study are environmental issues in the world and in Iran, and it shows what factors contribute to the formation of spatial systems and its supporting systems, and finally what the goals should be about the ideal state of the future of the global environment and its issues. The information required for this research is a combination of documentary, descriptive-analytical and library methods.

Keywords: environment, environmental issues, flower, oeacen

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Authors: Victor Chomel, Maziyar Panahi, David Chavalarias

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Misinformation has taken an increasingly worrying place in social media. Propagation patterns are closely linked to the structure of communities. This study proposes a method of community analysis based on a combination of centrality indicators for the network and its main communities. The objective is to establish a link between the stability of the communities over time, the social ascension of its members internally, and the propagation of information in the community. To this end, data from the debates about global warming and political communities on Twitter have been collected, and several tens of millions of tweets and retweets have helped us better understand the structure of these communities. The quantification of this stability allows for the study of the propagation of information of any kind, including disinformation. Our results indicate that the most stable communities over time are the ones that enable the establishment of nodes capturing a large part of the information and broadcasting its opinions. Conversely, communities with a high turnover and social ascendancy only stabilize themselves strongly in the face of adversity and external events but seem to offer a greater diversity of opinions most of the time.

Keywords: community analysis, disinformation, misinformation, Twitter

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Authors: Lemu Abebe Geleta

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In this study, it compare the performance of banks and financial services (operational, financial, and market) across four major regions including Asia, Europe, Africa, and North with the extent of sustainability reporting. We examine how the Environment, Social, and Governance score (ESG) and the three pillars such as Return on Assets, Return on Equity, and Tobin's (Q) affect the performance of banks using data collected from 3450 observations across 40 different nations over ten years of (2011-2020). it also consider implications for governance, macroeconomics, and specific bank attributes. The results indicate a negative correlation between ESG and operational performance (ROA), financial performance (ROE), and market performance (TQ). The inclusion of diverse political and economic contexts lends distinctiveness to this paper. the findings hold significant theoretical implications for global scholars and policymakers. The limited correlation between ESG, its pillars, and the performance of banks and financial services underscores managerial shortcomings within these sectors.

Keywords: bank specialization, financial crisis, credit risk, difference-in-differences, herfindahl hirschman index

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Authors: P. Wlodarczak, J. Soar, M. Ally

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The dramatic rise in the use of Social Media (SM) platforms such as Facebook and Twitter provide access to an unprecedented amount of user data. Users may post reviews on products and services they bought, write about their interests, share ideas or give their opinions and views on political issues. There is a growing interest in the analysis of SM data from organisations for detecting new trends, obtaining user opinions on their products and services or finding out about their online reputations. A recent research trend in SM analysis is making predictions based on sentiment analysis of SM. Often indicators of historic SM data are represented as time series and correlated with a variety of real world phenomena like the outcome of elections, the development of financial indicators, box office revenue and disease outbreaks. This paper examines the current state of research in the area of SM mining and predictive analysis and gives an overview of the analysis methods using opinion mining and machine learning techniques.

Keywords: social media, text mining, knowledge discovery, predictive analysis, machine learning

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Authors: Marcos Fabris

Abstract:

The flaccidity of the contemporary art production, its banality and incapacity of raising social and political relevant issues, and its ubiquitous connection to an ever prospering art market have become a trite, prosaic mantra, a thought-terminating cliché repeated by many, at least in the academic circles, who constantly lament the absence of pressing issues, artistically articulated from a Marxist perspective. This ‘resignation’ or crystalized insistence to consider Contemporary Art as a monolithic block – insufficiently critical – seems to be part of a pattern in Art History, not excluding its leftist wings: the idea that Modernism was, too, a homogeneous movement, one that despite its attempts to establish meaningful connections between art and society are now part of a museological past. This post-mortem attributed to a ‘flat’ modernism disregards it’s highly contradictory character and diverging tendencies, in permanent conflict between themselves and part of a larger movement that questioned Capitalism – as a system. The aim of this presentation is to shed light on some of the most radical modern tendencies, how they articulated ways to figure the uneven and combined development, and how this ‘Alternative Modernism’ may inform, inspire, and make us advance critically in our struggles against the returns of Capitalism.

Keywords: art criticism, art history, contemporary art, modernism

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Authors: Birhanu Bitew Geremew

Abstract:

In its attempt to colonize Ethiopia, Italy challenged the nationalism of Ethiopiawinet, claiming that Ethiopia is a mere collection of discrete ethnic groups brought together by Amhara colonialism. Extracting data from a variety of sources including secondary materials, opinions expressed in the broadcast, print and social media platforms, party documents, official letters and key informant interviews, this paper provides a critical reflection on how the colonial presence of Italy made a political mess in Ethiopia by asserting ethnic nationalism. The paper argues that the narratives invented by the Italians greatly contributed to the emergence of ethnic nationalism following the advent of Marxism-Leninism in Ethiopia. Borrowing narratives from the Italians, Ethiopian ethnic elites of the 1960s, who were the advocates of Marxism, simplistically categorized the Amhara as oppressor while ‘others’ as oppressed in Leninist fashion. This categorization negatively shaped the attitude of ‘others’ towards the Amhara and instigated massively executed genocide against these people.

Keywords: Amhara colonialism, Ethiopia, Genocide, historical narratives, Marxism

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Authors: Anoop Kumar Suraj

Abstract:

Dr Rammanohar Lohia (1910-67), a radical Indian socialist thinker, left an unfinished and critical oeuvre of works on ‘Social Revolution’, argued for the necessity of fundamentally reordering our social structures and offered the ideological framework for such a radical change. An alternative kind of democratic political action called Saat Krantiya, or ‘seven revolutions’, sought to establish socialism with a strong cultural and historical foundation in Indian society. Lohia cautiously adopted civil disobedience [a Gandhian tool] as a means of seven revolutions as a mode of revolution. He saw Indian youth as the vanguard of the social revolution and claimed that the ideas of ‘constructive militancy’ and ‘militant construction’ were at the core of such a revolution. This paper demonstrates that Lohia presented a unique short theoretical paradigm to interpret history and revolution, and Sapta Kranti was a normative framework to arrive at an egalitarian society.

Keywords: Rammanohar Lohia, Sapt Kranti, matter and spirit, caste-class, human approximation

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Authors: Kay Fielden, Eelin Tan, Lan Nguyen

Abstract:

In this research project, data was gathered at a Covid 19 Conference held in June 2021 from industry leaders who discussed the impact of the global pandemic on the status of the New Zealand hospitality industry. Panel discussions on financials, human resources, health and safety, and recovery were conducted. The themes explored for the finance panel were customer demographics, hospitality sectors, financial practices, government impact, and cost of compliance. The aim was to see how the hospitality industry has responded to the global pandemic and the steps that have been taken for the industry to recover or sustain their business. The main research question for this qualitative study is: What are the factors that have impacted on finance for the hospitality industry in New Zealand due to Covid 19? For financials, literature has been gathered to study global effects, and this is being compared with the data gathered from the discussion panel through the lens of resilience theory. Resilience theory applied to the hospitality industry suggests that the challenges imposed by Covid 19 have been the catalyst for government initiatives, technical innovation, engaging local communities, and boosting confidence. Transformation arising from these ground shifts have been a move towards sustainability, wellbeing, more awareness of climate change, and community engagement. Initial findings suggest that there has been a shift in customer base that has prompted regional accommodation providers to realign offers and to become more flexible to attract and maintain this realigned customer base. Dynamic pricing structures have been required to meet changing customer demographics. Flexible staffing arrangements include sharing staff between different accommodation providers, owners with multiple properties adopting different staffing arrangements, maintaining a good working relationship with the bank, and conserving cash. Uncertain times necessitate changing revenue strategies to cope with external factors. Financial support offered by the government has cushioned the financial downturn for many in the hospitality industry, and managed isolation and quarantine (MIQ) arrangements have offered immediate financial relief for those hotels involved. However, there is concern over the long-term effects. Compliance with mandated health and safety requirements has meant that the hospitality industry has streamlined its approach to meeting those requirements and has invested in customer relations to keep paying customers informed of the health measures in place. Initial findings from this study lie within the resilience theory framework and are consistent with findings from the literature.

Keywords: global pandemic, hospitality industry, new Zealand, resilience

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Authors: Muhammad Irfan

Abstract:

The UN General Assembly has advocated improving energy efficiency by SDG criteria to promote global economic growth. Pakistan is confronted with financial obstacles when it comes to acquiring energy efficiency because of the COVID-19 pandemic, economic and political instability, budgetary strains, and poor financial circumstances. The study examines how cutting-edge financing approaches like FinTech, financial inclusion, and green financing affect Pakistan's energy consumption. It finds noteworthy outcomes. The study's results have demonstrated the important impact of these funding methods on energy conservation. The best and most helpful finance tool for energy efficiency is green financing; yet, because of differences in characteristics, workings, and financial institutions, FinTech, and financial inclusion play a smaller role in Pakistan. The researchers propose that to achieve energy efficiency, FinTech activities and funding criteria such as green bonds should be reviewed. It also advised authorities to create energy system-friendly regulations for green finance in Pakistan.

Keywords: green finance, FinTech, financial inclusion, energy efficiency, Pakistan

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