Accounting for Future Generations. Does the IFRS Framework Sufficiently Encourage Energy Companies to Reflect on Climate Change in the Valuation of Their Production Assets, Taking into Account the New Initiative of the Task Force on Climate-Related Financial Disclosures? An Exploratory Qualitative Comparative Case Study Approach

Author(s):  
Rebecca Scholten ◽  
Tineke Lambooy ◽  
Remko Renes ◽  
Wim Bartels
2020 ◽  
pp. 146879412093439
Author(s):  
Samantha Russo ◽  
Kylie Hissa ◽  
Brenda Murphy ◽  
Bryce Gunson

Photovoice aims to enable people to record and reflect their community’s strengths and challenges, to encourage group dialogue and knowledge about important issues through group discussions and to inform policymaking. While primarily utilized in the health field, an emerging area of focus is to use photovoice in an emergency management or climate change context. Through work conducted in two rural areas recovering from natural disasters in Ontario, Canada, this research, focused on critical infrastructure disaster recovery, underscores the value of undertaking a comparative case-study approach and offers a detailed reporting of the fieldwork methodology. We argue that photovoice has the potential to solicit poorly understood rural and Indigenous community member perspectives, thereby augmenting locally relevant, place-based information and, ideally, empowering voices that are often under-represented in municipal and provincial decision-making processes. We offer lessons learned related to the project’s processes and outcomes, and outline the applicability of photovoice for emergency management and climate change research.


2021 ◽  
pp. 097300522199143
Author(s):  
Sneha Kumari ◽  
Nisha Bharti ◽  
K. K. Tripathy

Indian agriculture has always been less profitable. Several factors contribute to the low profitability in agriculture, but less value addition, weak value chain system and weak market linkage are some of the most important factors. Producer companies are helping small farmers to emerge in the market. The farmer producer organisations (FPOs) linked with the producer companies are the best example of collective actions. The collective actions for the agriculture value chain (AVC) have resulted in a decrease in the cost and an increase in revenue. FPO and producer company find a good place in the underpinning theory of collective action theory. This study examines various successful examples of strengthening AVC through cooperatives and tried to identify various factors responsible for the success of these collectives. This study has adopted a case study approach. Three successful cases, that is, Vasundhara Agriculture Horticulture Producer Company Ltd: a multi-state FPO, Abhinav Farms Club and Sahyadri Farmer Producer Company have been selected for the case study based on their successful interventions for strengthening the agriculture value chain. Primary and secondary data has been collected through telephonic interviews from the board of directors, chairman and the members of the FPO. Both primary and secondary data have been collected to compare the three cases for AVC models. The data has been analysed using a comparative case study approach. The parameters of AVC have been identified using the Delphi technique. The study has found that collective actions have helped the farmers to strengthen the agriculture value chain. The study also concluded that leadership played an important role in defining the success of the FPOs. The study brings out future directions to excel in AVC through collectives.


2020 ◽  
Vol 11 (2) ◽  
pp. 146-160
Author(s):  
Muhammad Ryman Napirah ◽  
Novi Inriyanny Suwendro ◽  
Hasanah Hasanah

The determination of the No Smoking Area is an effort to protect the community against the risk of health problems due to the environment contaminated with cigarette smoke. The purpose of this study was to determine the implementation of the No Smoking Area policy at the Undata Regional General Hospital (RSUD), Palu, especially in the aspects of communication, resources, disposition. , and bureaucratic structures. This type of research is qualitative research with a case study approach. Determination of informants is done through purposive sampling technique, namely the researcher uses his judgment in selecting informants to obtain in-depth information according to the research objectives. the concept of communication is good enough. The KTR Task Force at Undata Hospital uses print and electronic media. In the resource variable, the results are not good enough. The KTR Task Force at Undata Hospital is still lacking in terms of the number, namely only 15 people previously numbered 30 people. The disposition variables obtained in this study are good enough. The appointment of the KTR task force at Undata Hospital is directly selected by the hospital director, but the supervisory officers still lack incentives. In the bureaucratic structure variable, the results were quite good. The most authorized person in implementing the implementation of the KTR policy implementation at the Undata Hospital Palu is the Task Force coordinator. The suggestion in this research is that the KTR Task Force at Undata Hospital should be added and the Undata Hospital should create a smoking area.  


2014 ◽  
Vol 14 (2) ◽  
pp. 82-101 ◽  
Author(s):  
Jarrod Hayes ◽  
Janelle Knox-Hayes

Why has Europe implemented a quite-proactive climate policy while the US has adopted a far less ambitious climate strategy? Does variation in security concerns or other factors better explain this difference in policy? Using a multimethod case study approach, the authors find that in the US, constructions of climate change as a security threat play an important role in developing public support. In Europe, leadership and opportunity discourses predominate. Other factors including centralization of governance, trust in the technocratic elite, and cultural norms contribute to the variation in policy construction.


2007 ◽  
Vol 28 ◽  
pp. 57-77
Author(s):  
Eric Heberlig ◽  
Suzanne Leland

Customarily professional legislators are thought to behave more strategically than other legislators in their quest for higher office (Canon 1990; Jacobson and Kernell 1983). The implementation of term limits upsets all the traditional career parameters by restructuring the incentives to remain in political office. For this reason, we posit the following questions: how much difference does a legislature’s level of professionalism make in how members respond to term limits? How do term limits affect legislators’ responsiveness to available opportunities and willingness to take risks to continue their careers? We use a comparative case study approach and pooled cross-sectional data to analyze individual career decisions of legislators in seven states with varying levels of professionalism and term limit laws from 1992-2002. Using multinomial logit, we find that decisions to seek other offices in response to term limits are highly contingent on a state’s level of professionalization.


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