scholarly journals The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

2018 ◽  
Vol 65 (4) ◽  
pp. 497-514 ◽  
Author(s):  
Francisco Flores Muñoz ◽  
Diego Valentinetti ◽  
María Mora Rodríguez ◽  
Ángel Mena Nieto

Abstract This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme. A specific survey based on the work of (Bunker et al., 2007), which uses Value Compatibility, was carried out at the most important firms in Southern Spain. Different sectors were involved in the study: public hospital, copper manufacturing facilities, petrochemical plant and pulp and renewable energy production. The results reveal some concordances between EMAS using XBRL as a reporting technology, and the cultural, organisational and technical working environment of the analysed firms, specifically those related to the Structural Dimension. By contrast, some discordance is highlighted related to the Practical Dimension. The paper proposes for the first time the application of the global financial standard XBRL for a non financial purpose like the widely accepted EMAS, to actual potential uses in real scenarios. The empirical research combined heavy industry with services, privately owned firms with public entities, private and public sector, in the analysis of this technology. The paper represents a necessary landmark for a subsequent longitudinal study.

2020 ◽  
Vol 47 (4) ◽  
pp. 713-727
Author(s):  
Emmanuel Apergis ◽  
Nicholas Apergis

PurposeThis paper empirically explores the role of skill losses during unemployment behind firms' behaviour in interviewing long-term unemployedDesign/methodology/approachThe analysis makes use of the Work Employment Relations Survey in the UK, while it applies a panel probit modelling approach to estimate the empirical findings.FindingsThe findings document that skill losses during long-term unemployment reduce the likelihood of an interview, while they emphasize the need for certain policies that could compensate for this deterioration of skills. For robustness check, the estimation strategy survives the examination of the same predictors under different types of the working environment.Originality/valueThe original values of the work 1 combines for the first time both duration and technology as predictors of interview probability. Until now, the independent variables were used to test whether an individual has managed to exit unemployment, thus skipping the step of the interview process.


2019 ◽  
Vol 14 (1-2) ◽  
pp. 110-124
Author(s):  
Viktor V. Nikitin

The migration crisis had a significant impact on the EU countries, and Slovakia is no exception. By a closer look at the Slovak documentary base, this field could be divided into several segments of its influence: foreign policy, internal security, macroeconomic policy, and internal political struggle. This whole complex of sources is forming a single line of conduct of the Slovak executive power in the field of the migration policy in Slovakia, which, however, has a number of negative features and quite a lot of opponents. As the rule, these opponents are from the oppositional parliamentary fractions and its deputies. Based on the analysis of the governmental documents, the article for the first time is considering the whole complex of problems related to migration, both in the area of the foreign policy and its influence on the internal sphere. In contrast to the Slovak experts (S. Goda, D. Fisher), proceeding from what Slovak security and defense should look like, the author analyzes the actual prerequisites of internal measures in this area and their consequences in the Slovak political discourse. This approach lets the author to conclude that there are some difficulties in the implementation of the migration policy in Slovakia, related to the use of Western conception of the causes and consequences of the conflicts in Ukraine and Syria, which would not completely solve the problems this country is facing.


IG ◽  
2021 ◽  
Vol 44 (2) ◽  
pp. 97-114
Author(s):  
Claire Demesmay ◽  
Stefan Seidendorf

Parliamentary cooperation has long been a stepchild of the Franco-German relationship, but the creation of the Franco-German Parliamentary Assembly (FGPA) in 2019 has closed this gap: For the first time, a separate parliamentary body monitors the cooperation between the two executives. This article aims to explore the question to what extent the FGPA can contribute to strengthening the role of national parliaments in the EU. To this end, the article begins by explaining the context and origin of the FGPA, before scrutinizing its working practice as it has developed since the beginning of the joint work in 2019. Finally, the various elements are evaluated in terms of the added value of the FGPA for parliamentary cooperation in the EU.


2020 ◽  
Vol 8 (10) ◽  
pp. 813
Author(s):  
Giovanni Chimienti ◽  
Lucia Rizzo ◽  
Sara Kaleb ◽  
Annalisa Falace ◽  
Simonetta Fraschetti ◽  
...  

Rhodolith beds represent a key habitat worldwide, from tropical to polar ecosystems. Despite this habitat is considered a hotspot of biodiversity, providing a suite of ecosystem goods and services, still scarce quantitative information is available thus far about rhodolith beds occurrence and ecological role, especially in the Mediterranean Sea. This study reports the composition and patterns of distribution of rhodolith assemblages found in four study areas along ca. 860 km of coast in the Central Mediterranean Sea. These rhodolith beds were studied for the first time and significant differences at all spatial scales have been highlighted, documenting the high variability of this habitat. Rhodolith species composition, morphology and distribution have been discussed considering the potential role of environmental factors in driving these patterns. The need for improving their protection is discussed to complement present conservation and management initiatives, particularly in the frame of the EU Marine Strategy Framework Directive.


Author(s):  
Rana Jisr

The aim of this article is to shed light on the vital role of digital leaders in today’s businesses. Many firms have already grounded their partnership with digital transformation before the pandemic. Others sped up all efforts to implement digital capabilities due to COVID-19 for the first time for survival. So, we tried to show that a digital leader needs additional requirements to face the new challenges of working remotely. Furthermore, we think that good online communication skills with digital leaders draw a compelling composite picture of an effective working environment in a digital world.


Crisis ◽  
2016 ◽  
Vol 37 (2) ◽  
pp. 130-139 ◽  
Author(s):  
Danica W. Y. Liu ◽  
A. Kate Fairweather-Schmidt ◽  
Richard Burns ◽  
Rachel M. Roberts ◽  
Kaarin J. Anstey

Abstract. Background: Little is known about the role of resilience in the likelihood of suicidal ideation (SI) over time. Aims: We examined the association between resilience and SI in a young-adult cohort over 4 years. Our objectives were to determine whether resilience was associated with SI at follow-up or, conversely, whether SI was associated with lowered resilience at follow-up. Method: Participants were selected from the Personality and Total Health (PATH) Through Life Project from Canberra and Queanbeyan, Australia, aged 28–32 years at the first time point and 32–36 at the second. Multinomial, linear, and binary regression analyses explored the association between resilience and SI over two time points. Models were adjusted for suicidality risk factors. Results: While unadjusted analyses identified associations between resilience and SI, these effects were fully explained by the inclusion of other suicidality risk factors. Conclusion: Despite strong cross-sectional associations, resilience and SI appear to be unrelated in a longitudinal context, once risk/resilience factors are controlled for. As independent indicators of psychological well-being, suicidality and resilience are essential if current status is to be captured. However, the addition of other factors (e.g., support, mastery) makes this association tenuous. Consequently, resilience per se may not be protective of SI.


2018 ◽  
pp. 1060-1068
Author(s):  
Galina A. Dvoenosova ◽  

The article assesses synergetic theory of document as a new development in document science. In information society the social role of document grows, as information involves all members of society in the process of documentation. The transformation of document under the influence of modern information technologies increases its interest to representatives of different sciences. Interdisciplinary nature of document as an object of research leads to an ambiguous interpretation of its nature and social role. The article expresses and contends the author's views on this issue. In her opinion, social role of document is incidental to its being a main social tool regulating the life of civilized society. Thus, the study aims to create a scientific theory of document, explaining its nature and social role as a tool of social (goal-oriented) action and social self-organization. Substantiation of this idea is based on application of synergetics (i.e., universal theory of self-organization) to scientific study of document. In the synergetic paradigm, social and historical development is seen as the change of phases of chaos and order, and document is considered a main tool that regulates social relations. Unlike other theories of document, synergetic theory studies document not as a carrier and means of information transfer, but as a unique social phenomenon and universal social tool. For the first time, the study of document steps out of traditional frameworks of office, archive, and library. The document is placed on the scales with society as a global social system with its functional subsystems of politics, economy, culture, and personality. For the first time, the methods of social sciences and modern sociological theories are applied to scientific study of document. This methodology provided a basis for theoretical vindication of nature and social role of document as a tool of social (goal-oriented) action and social self-organization. The study frames a synergetic theory of document with methodological foundations and basic concepts, synergetic model of document, laws of development and effectiveness of document in the social continuum. At the present stage of development of science, it can be considered the highest form of theoretical knowledge of document and its scientific explanatory theory.


2020 ◽  
Author(s):  
Armand Chatard ◽  
Margaux Renoux ◽  
Jean Monéger ◽  
Leila Selimbegovic

Research indicates that individuals often deal with mortality salience by affirming beliefs in national or cultural superiority (worldview defense). Because worldview defense may be associated with negative consequences (discrimination), it is important to identify alternative means to deal with death-related thoughts. In line with an embodied terror management perspective, we evaluate for the first time the role of physical warmth in reducing defensive reaction to mortality salience. We predicted that, like social affiliation (social warmth), physical warmth could reduce worldview defense when mortality is salient. In this exploratory (preregistered) study, 202 French participants were primed with death-related thoughts, or an aversive control topic, in a heated room or a non-heated room. The main outcome was worldview defense (ethnocentric bias). We found no main effect of mortality salience on worldview defense. However, physical warmth reduced worldview defense when mortality was salient. Implications for an embodied terror management perspective are discussed.


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