Hypocrisy and legitimacy in the aftermath of a scandal: an experimental study of stakeholder perceptions of nonfinancial disclosure

PurposeThis study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how sustainability reporting practices in the aftermath of a scandal can influence the perceptions of stakeholders in terms of hypocrisy and legitimacy.Design/methodology/approachThe present research represents a companion paper to another study in this issue that investigates the adaptation of companies' reporting behaviors after a scandal. The results of the initial qualitative study informed the subsequent quantitative study developed in this article. The authors build on the evidence of the main paper and perform a 2 × 2 between-subjects experiment to examine how stakeholders perceive the actions of companies that aim to restore their eroded legitimacy through social, environmental and sustainability (SES) reporting.FindingsThe results suggest that when companies take responsibility and develop remedial, socially responsible corporate activities are perceived as less hypocritical and more legitimate. Moreover, we show an interaction effect between taking responsibility and developing remedial socially responsible actions on hypocrisy and legitimacy perception.Originality/valueThe present research takes advantage of an experimental design to investigate the effects of the adaptation of SES reporting from the perspective of stakeholders. The study provides insightful theoretical and practical implications for managers regarding how to handle a reputational loss and avoid perceptions of hypocrisy.

Pteridophytes of Arunachal Pradesh, N.E. India- List of Verified Species

Following many years of detailed research in the field and in all relevant herbaria a comprehensive annotated checklist of pteridophytes of the Indian State of Arunachal Pradesh has been prepared listing all specimens we have seen and verified. As this work is now nearly complete, but will still take some time to enter new collections made over the last 3 years or so, we present here for the first time a simple list of all the species and subspecies we have verified from Arunachal Pradesh in advance of our main paper. Full details of the taxa, synonymy and range are given in The Annotated Checklist of Indian Pteridophytes vols. 1-3 (Fraser-Jenkins et al., 2016-2020). It is emphasised that the presence of a species has been indicated only after having seen and listed collections examined and re-identified by CRFJ.

Consumption of organic products in Romania in 2020

As a production system, organic agriculture is linked to less intensive practices. Therefore, its main mission is to produce much more ecological products and services than conventional agriculture. It does not use potentially harmful technologies technological approaches and inputs of intensive agriculture, as are pesticides, synthetic nitrogen fertilizers, GMO crops or veterinary and anthelmintic antibiotics, thus reducing environmental and health risks. Consumption of organic products has been increased in last couple decades in Romania. The main paper goal is to analyse the consumers' attitudes toward the organic products, primarily agri-food products, as well as their buying motives and satisfaction with the existing offer in the national market. Used methodological framework contains an online survey conducted in the first half of 2020. Among achieved results next has been underlined that majority of respondents consume organic products so often. Their first choice is organic vegetable products, followed by organic animal products and in some cases organic cosmetics.

INFERENCE FROM LARGE SETS OF RADIOCARBON DATES: SOFTWARE AND METHODS

ABSTRACT The last decade has seen the development of a range of new statistical and computational techniques for analysing large collections of radiocarbon (14C) dates, often but not exclusively to make inferences about human population change in the past. Here we introduce rcarbon, an open-source software package for the R statistical computing language which implements many of these techniques and looks to foster transparent future study of their strengths and weaknesses. In this paper, we review the key assumptions, limitations and potentials behind statistical analyses of summed probability distribution of 14C dates, including Monte-Carlo simulation-based tests, permutation tests, and spatial analyses. Supplementary material provides a fully reproducible analysis with further details not covered in the main paper.

Perfect Forward Secrecy in VoIP Networks Through Design a Lightweight and Secure Authenticated Communication Scheme

In this research, we have tried to first focus on the previous work and after getting familiar with the base papers, focus on the main paper. In this paper, we try to determine the security problems in the proposed protocols and present appropriate solutions for them. One of the subjects studied by security and encryption researchers is the matter of authentication and key agreement in SIP. Recently, an authentication and key agreement protocol in SIP has been presented in a scheme. In this paper, it was proven that their presented protocol is vulnerable to the replay attack. Such that if an attacker resends the messages sent on the public channel back to the server, the server does not notice the duplicate messages and proceeds with the session process. Also, their protocol is not resistant to the temporary parameter disclosure attack and it is possible for the attacker to discover the session key in case the temporary parameters are disclosed. Furthermore, user anonymity does neither provide re-registration prevention with the real user ID nor early detection. In this paper, we have tried to present a protocol which prevents replay and parameter disclosure attacks.

Organisational competence vs transferability of knowledge in cluster organisations and technology parks

The main paper aims to evaluate the impact of organisational competence on knowledge and information flows within cluster organisations and technology parks, with particular emphasis on innovative content knowledge. The paper addresses the research question: “What set of competencies of cooperating companies allows access to information and knowledge in cluster and parks structures?” The authors report their findings from a quantitative study carried out in four cluster organisations and three technology parks functioning in Poland. The research sample covered a total of 269 enterprises: 132 cluster members and 137 park tenants. The primary method of data collection was a survey questionnaire. Data analysis was conducted using the interdependence of variables, ANOVA, and logistic regression. The research showed that the surveyed enterprises from both analysed groups preferred cooperation with partners of a similar level of competence development and the same or complementary scope of competence. This set of competencies of cooperating organisations also guaranteed better access to information and knowledge resources, including confidential information and new knowledge. This study additionally indicated that the knowledge creation activities performed by the cooperating cluster organisations depended on the proximity of the competencies of organisations as well as on the nature of the information, disseminated within the cluster organisations. The theoretical contribution is related to the results obtained by analysing the phenomenon of information and knowledge dissemination in cluster and park structures, revealing the impact made by the competence proximity of cooperating organisations on the access to this such resources. Thus, the findings supplement the state-of-the-art knowledge of the concept of industrial clusters by presenting a broader view on cooperation developed in geographical proximity, based on a set of various partner competencies.

Estudio de la insolvencia empresarial en las cooperativas mediante técnicas multivariantes

One of the consequences of the current economic crisis is a significant rise in business failures, which is fueling the interest of researchers and users for its analysis, review and update of the traditional models.In reviewing the financial literature on business failure in our country, we noticed that the are very few studies focusing exclusively on cooperative enterprises, although this kind of companies have a broad presence in our country. This significant lack of studies on this kind of business, the recent availability of large databases and the current economic circumstances have influenced us to undertake this work. The main paper objective focuses on the estimation of appropriate models to predict business failure in cooperative enterprises, using statistical techniques.

Supplemental Material: Intrarift fault fabric, segmentation, and basin evolution of the Lake Malawi (Nyasa) Rift, East Africa

Provides additional background to methodologies used for analyses presented in main paper. Presents background information on SEGMeNT Project; summary of seismic data acquisition parameters; SEGMeNT data processing and legacy data reprocessing details; seismic data interpretation and integration methods; GIS analysis of local relief in the rift; expanded summary of structural restoration methods; summary of volcanic load estimates and methods; summary of the lineament analyses; and discussion of the age of the Malawi Rift.

Supplemental Material: Intrarift fault fabric, segmentation, and basin evolution of the Lake Malawi (Nyasa) Rift, East Africa

Provides additional background to methodologies used for analyses presented in main paper. Presents background information on SEGMeNT Project; summary of seismic data acquisition parameters; SEGMeNT data processing and legacy data reprocessing details; seismic data interpretation and integration methods; GIS analysis of local relief in the rift; expanded summary of structural restoration methods; summary of volcanic load estimates and methods; summary of the lineament analyses; and discussion of the age of the Malawi Rift.

ВЛАСТИВОСТІ БУКТРЕЙЛЕРА: УКРАЇНСЬКИЙ ТА СВІТОВИЙ ДОСВІД

<div><p><em>The purpose of the study is to analyze the aesthetic and cultural-educational peculiarities of the booktrailer as a phenomenon of publishing. The paper provides a comparative analysis of Ukrainian and foreign booktrailers in order to identify conceptual differences. The methodology of the study is the use of common scientific methods of analysis and synthesis, comparison and generalization. The booktrailer has long been studied in the paradigm of marketing and advertising or librarianship, which left it beyond the attention of scholars to understand it as an aesthetic phenomenon. In the process of presenting the main paper theses, the means of formal, figurative, stylistic and comparative analysis were used, which made it possible to reveal the aesthetic and cultural-educational peculiarities of Ukrainian and foreign booktrailers.</em></p></div><p><em>The scientific novelty of the paper is the comprehensive study of the booktrailer as a phenomenon of publishing. The comparative analysis of Ukrainian and world book trailers revealed fundamental differences caused by the features of creation (developers and purpose of creation). The current state of development of the booktrailer in Ukraine is characterized by the fact that it is created mainly by fans. Ukrainian booktrailers are currently mostly book-based presentations and descriptive features. Today, the most common in Ukraine is a booktrailer based on book illustrations and slideshows of works. In this case, the contents of the books contents are mechanically transferred to the monitor. In turn, foreign booktrailers are created as a figurative audiovisual series designed to convey the atmosphere of a work of art, to give the impression of a book. If in foreign booktrailers the aesthetic function comes to the fore, then Ukrainian analogues tend to emphasize cultural and educational.</em></p><p><strong><em>Key words:</em></strong><em> booktrailer, book promotion, publishing phenomenon, aesthetic peculiarities, cultural and educational function</em>.</p>