Stock Investment Decision: The Effects of Personal Factors and Moderating Role of Years of Service

This paper aims to elaborate stock investment decision and to examine the impact of five influential factors as independent variables and the influence of years of investment as mediating variable. This paper is based on empirical study which involved 286 individual investors in Indonesia Stock Exchange using data from Riri et.al (2020). Structural equation modelling approach was used for estimating relationship between influential factors (e.g., personal financial needs, overconfidence, advocate recommendation, social relevance, and self or firm image) on stock investment decisions. The result found that decision on stock investment is determined by social relevance, overconfidence, personal financial need, and advocate recommendation significantly and positively. Years of Investment has played moderating role on relationship between for advocate recommendation and personal with stock investment decisions. Years of Investment is moderating variable to become a novelty this paper.

Assessing Pragmatic Skills in Speech Act Production and Perception

This chapter offers an overview of the research on the assessment of pragmatic skills among L2 speakers, focusing on speech act production and reception. The main characteristics of the key variables involved in the assessment process are also outlined. These include: language users whose pragmatic skills are assessed; raters assessing language users' discourse; discursive phenomena being assessed; approaches adopted for collecting and assessing discursive data; and the criteria used as the standards for assessment. The overall aim of this chapter is to explore how inclusive the assessment of language use in its scope, methods and social relevance. The major trends challenges involved in pragmatic skills assessment practices are identified, implications are drawn from the findings, and suggestions for future research are offered.

Evidenciação Ambiental: uma análise dos relatórios de sustentabilidade da Usina Hidrelétrica Itaipu com base na Global Reporting Initiative – GRI ## Environmental Disclosure: an analysis of the sustainability reports of the Itaipu Hydroelectric Plant based on the Global Reporting Initiative – GRI

Considerando que o setor de hidrelétricas causa impactos ambientais de larga escala e que a evidenciação ambiental vem se tornando cada vez mais relevante para as organizações, a presente pesquisa teve por objetivo avaliar a qualidade da evidenciação ambiental praticada nos relatórios de sustentabilidade da Usina Hidrelétrica Binacional Itaipu. Quanto à abordagem, este estudo fundamenta-se na pesquisa qualitativa, e quanto ao objeto, este estudo se classifica como uma pesquisa documental. Para atingir o objetivo desta pesquisa, a coleta dos dados foi proporcionada pelos relatórios de sustentabilidade da Usina Hidrelétrica Itaipu do período de 2014 a 2019, a partir da confrontação dos princípios apresentados pela Global Reporting Initiative para a elaboração do relatório com o conteúdo dos relatórios divulgados pela Itaipu. A análise dos relatórios indica que a Itaipu apresentou falhas quanto a aderência do princípio “comparabilidade”, ao omitir informação sobre os valores investidos nos projetos analisados, fazendo com que a leitura do stakeholder ficasse prejudicada, entretanto, é possível identificar que a Itaipu buscou manter-se alinhada com os demais princípios analisados. O presente estudo contribuiu por buscar preencher a lacuna sobre a análise de evidenciação ambiental de uma organização de relevância social como a Itaipu Binacional.ABSTRACTConsidering that the hydroelectric sector causes large-scale environmental impacts, and that environmental disclosure is becoming increasingly relevant for organizations, this research aimed to evaluate the quality of environmental disclosure practiced in the sustainability reports of the Binational Itaipu Hydroelectric Power Plant . As for the approach, this study is based on qualitative research, and as for the object, this study is classified as documentary research. To achieve the objective of this research, data collection was provided by the sustainability reports of the Itaipu Hydroelectric Power Plant from 2014 to 2019, based on the confrontation of the principles presented by the Global Reporting Initiative guidelines with the content of the reports disclosed by Itaipu. The analysis of the reports indicates that Itaipu failed to adhere to the "comparability" principle, by omitting information on the amounts invested in the projects analyzed, causing the stakeholder reading to be impaired, however, it is possible to identify that Itaipu sought to maintain aligned with the other principles analyzed. This study contributed by seeking to fill the gap on the analysis of environmental disclosure in an organization of social relevance such as Itaipu Binational.

La Equidad en los Tributos; Necesidad de un Régimen Especial Tributario para el Sector Agrario

The objective of the present work consists on demonstrating the necessity of a special tributary treatment for the agricultural activity. The formulated hypothesis sustains that premises that base the necessity from an applicable special tributary regime to the agricultural activity exist. The scientific result consists on a systematizing of the premises that you/they argue the necessity of a special tributary regime for the activity agricultural, such arguments they reside in the own definition of the agricultural activity, its peculiar ones as economic activity, its social relevance and politics and its specialty, as well as the fellow’s features that carries out it and the finalists principles that guide to the juridical mark that governs this activity. Firstly, starting from the analysis and the synthesis and of the deductive method, is carried out a juridical theoretical study to the effects of systematizing the arguments in the doctrine that have referred to the necessity of the fiscal incentives guided to the promotion of the agricultural sector. And a second part, a compared juridical study is undertaken guided to identify the most outstanding normative experiences as for the special tributary treatment for the promotion of the agricultural sector.

The fragile boundary between ‘education’ and ‘educationalisation’: some personal reflections on the often exaggerated educational aspirations of museums

Although the origins of school museums and museums of children and childhood do not coincide directly, they nevertheless have moved into the same direction during the past decades. Especially because chil­dren are an important part of the visitors, a lot is invested by these mu­seums in educational support and activities. Pedagogical arguments form the backbone of their mission statements. A bit against the tide of this trend, I want to pay attention here to the often exaggerated educa­tional aspirations. To my mind the boundary between “education” and “educationalisation” is a fragile one and can be easily exceeded if the cultural-historical context of the museum content is ignored too much. Educating young people does not necessarily mean taking them by the hand and leading them through well-developed work packages, but is related to the more complex process of Bildung – the formation of a per­son, which usually starts, in view of attitudes and behaviour, by reflec­tion about self-identity as well as societal values and norms. In my opin­ion the encounter with well-chosen artefacts of former pedagogical mentalities and realities in museums of education, children and child­hood, can be helpful in this respect. Therefore, my plea for more cul­ture-historical contemplation and less educational strategy in represent­ing education, children and childhood is not to be understood as phasing efforts in this sector. On the contrary, the shift of emphasis from the neoliberal focus on efficiency, management, and social relevance (also in terms of a possible instrumentalization) of educational history towards more scientific, cultural-historical underpinning will need continuous support.

Self-criticisms toward a socially responsible science in the field of management

Management scholarship should be placed in a unique position to develop relevant scientific knowledge because business and management organizations are deeply involved in most global challenges. However, different critical voices have recently been raised in essays and editorials, and reports have questioned research in the management field, identifying multiple deficiencies that can limit the growth of a relatively young field. Based on an analysis of published criticisms of management research, we would like to shed light on the current state of management research and identify some limitations that should be considered and should guide the growth of this field of knowledge. This work offers guidance on the main problems of the discipline that should be addressed to encourage the transformation of management research to meet both scientific rigor and social relevance. The article ends with a discussion and a call to action for directing research toward the possibility and necessity of reinforcing “responsible research” in the management field. JEL CLASSIFICATION: M00, M10

“In Our Own Little World”: Invisibility of the Social and Ethical Dimension of Engineering Among Undergraduate Students

This paper explores how undergraduate students understood the social relevance of their engineering course content knowledge and drew (or failed to draw) broader social and ethical implications from that knowledge. Based on a three-year qualitative study in a junior-level engineering class, we found that students had difficulty in acknowledging the social and ethical aspects of engineering as relevant topics in their coursework. Many students considered the immediate technical usability or improved efficiency of technical innovations as the noteworthy social and ethical implications of engineering. Findings suggest that highly-structured engineering programs leave little room for undergraduate students to explore the ethical dimension of engineering content knowledge and interact with other students/programs on campus to expand their “technically-minded” perspective. We discussed the issues of the “culture of disengagement” (Cech, Sci Technol Human Values 39(1):42–72, 2014) fueled by disciplinary elitism, spatial distance, and insulated curriculum prevalent in the current structure of engineering programs. We called for more conscious effort by engineering educators to offer meaningful interdisciplinary engagement opportunities and in-class conversations on ethics that support engineering students' holistic intellectual growth and well-rounded professional ethics.

Striving towards Social Relevance: New Curatorial Interpretations of the Soviet Period in Estonian and Latvian Museums

The main museums in Estonia and Latvia have lately staged new exhibitions that proceed from a contemporary museological approach and reflect the results of historical research. The article compares three cases which present alternative but complementary interpretations of the Soviet period. The authors pay special attention to the application of the biographical method prominent in contemporary cultural research, and the museological method of multivocality. They conclude that in the case of multivocality, effectively addressing different visitor groups is a great challenge to curators. There is a risk that the simplified mediation of contradictory memories and views will leave a gap for visitors with less prior knowledge about the subject of the exhibition. In large exhibition teams, the curator has a crucial role to play in negotiating with team members to prevent the concept from dispersing. In the cases studied, it is possible to observe the curators’ views and detect a similar attempt to interpret complex topics through biographies. The analysis concludes that in the context of contemporary museological approaches, the voice of the curator remains essential, especially when mediating exhibits, for they cannot speak for themselves.

Proposed Methodology for Transmedia New Story Analysis

The study of transmedia in journalism is still evolving. Although news organizations around the world have been spreading stories through different and complementary platforms and screens, this does not necessarily constitute the use of transmedia concepts. Usually, the same story is simply distributed across multiple screens. Transmedia news reporting, in our view, would involve the expansion of content and engagement of the audience, instead of repetition and propagation. This article studies examples of possible applications of the transmedia concept to the news report, by examining The Float Project (Flutuador), in Brazil and comparing it to a potential model of engagement, The Great British Property Scandal: Every Empty Counts (2012) in the UK. The theoretical framework is provided by Henry Jenkins (2006), Carlos Scolari (2009), Kevin Moloney (2011), Renira Gambaratto (2013) Alzamora and Tárcia (2012) and proposes an evolving analytical model as a methodology for understanding transmedia applied to news features. The study points to major investments in building potential transmedia news reports by Globo Networks and suggests the necessary involvement of other departments and institutions to achieve full engagement and social relevance, as occurred in the UK project.