Between the anthropic and the natural heritage

This investigation is inserted on the nature conservation heritage cover, starting from the comprehension of an intrinsic relation between ecosystems and dependent communities, this article covers the Parque dos Manguezais, A Conservation unit of Recife city and the Bode community, historically related to the ecosystem. From this relation flourishes fisher activities developed by inhabitants since the XVII century, at the first territorial occupations, shaping the natural territory, until the contemporaneity, when real estate market pressure imposes to these residents a slowly but continuous process of gentrification. Hence, the research pointed out the relations of the residents with the Parque dos Manguezais, identifying how fishing is converted on an element that defines culture and the local social dynamic, being an essential fact to be considered to the anthropic and natural management to grant the community survival that coexists with the nature and historically manages its natural resources.

Sustainable and Healthy Food Ingredients: Characterization and Application in Functional Products

Nowadays, and considering the increasing pieces of evidence of health-promoting abilities of numerous food classes, a pronounced market pressure has been observed both in agricultural and biotechnological industries. Thus, while the development of functional foods seems to be conceived as an interesting trend with large market potential, the increasing demand and interest of sustainable food ingredients seems also promissory. In order to contribute to this approach, the proposal chapter will provides a comprehensive overview of the healthy and sustainable ingredients as edible mushrooms, legumes and bison emphasizing the characterization and application of those as natural ingredients in functional food products.

Geen makke schapen.

In 1964, the Netherlands experienced an average gross wage increase of 17 percent. In the economic literature, this wage explosion is mostly explained by the contrast between labour market developments and the restrictive wage policies by the Dutch government, which until that year adhered to central, state led wage determination. Overfull employment pressured employers to circumvent and ignore government regulations, and induced trade unions to increase wage demands, which, under labour market pressure, in 1963/64 were easily and willingly met by both employers and the government. In this article, it is argued that this explanation is too one sided, as it only takes marketplace bargaining power of workers into account (the power that results directly from tight labour markets), and ignores associational power (the power that results from the formation of collective organizations of workers). Focussing on unofficial strikes in the metal industries between 1959 and 1963, it is shown that in the run up to the wage explosion, tensions between rank and file and union leadership increased, which eventually forced the leaders to change their attitude. Remnants of the post-war, but now dissolved, communist trade union “Eenheidsvakcentrale” in the Amsterdam shipbuilding industry played a pivotal role in the mobilisation for these wildcat strikes.

Law Firms as Tax Planning Service Providers

We provide large sample evidence of law firms facilitating U.S. publicly traded companies' tax planning, investigate when evidence of law firm involvement is strongest, and examine some tax planning mechanisms law firms facilitate. Because companies' tax planning relationships with law firms are not publicly observable, we use litigation filings and SEC comment letters to identify companies' observable law firm relationships. We find a positive association between companies' tax planning and the average tax planning of other companies that have a relationship with the same law firm. This association is stronger for companies that are smaller, younger, R&D intensive, financially constrained, and facing less capital market pressure but does not vary with auditor-provided tax services. We also find evidence consistent with law firms facilitating the use of tax havens, Double Irish structures, and special purpose entities. Our findings deepen our understanding of companies' tax planning ecosystems.

The Relation between Internal Forecasting Sophistication and Accounting Misreporting

We examine the association between internal forecasting sophistication and end-of-the-year accounting misreporting. We draw on survey data from investment center managers of Dutch companies. Consistent with our hypothesis, results suggest that more sophisticated internal forecasting allows firms to reduce their costly accounting misreporting as these firms make more accurate projections and create contingency plans such that they can revise operational plans in a more appropriate and timely manner. Cross-sectional analyses reveal that the benefits in terms of greater forecasting capabilities can vary across conditions. We find that investments in internal forecasting are less effective in reducing the demand for misreporting when environmental volatility is high, when capital market pressure to meet expectations is comparably high, and when within-firm information asymmetry is high. The paper especially speaks to the planning role of budgeting and forecasting, as opposed to the relatively more extensively studied evaluation and incentive role.

Framework of a New Theory: Logistics Strategic Communication

Objective: The goal of this research is to build up a determined model of creation that unequivocally sees the arising tasks and scenarios of logistics in getting over new hoarding frameworks and authoritative designs and legitimate plans that have made due to new serious market pressure and competitiveness with a framework of a new theory ‘logistics strategic communication theory’. Methodology: The research method used for this research paper is contextual analysis. Findings: Logistics executives is a practice for organizations since it promotes competition and achieves improvements in the interest of the organizations. Logistics get combined into the general administration of the organization, bringing about a progression of data between various cycles and entertainers associated with the inventory network. Implications: The presentation of ICT and the exceptional mechanical upheaval have made another serious climate, in light of the globalization of the economy and solid rivalry. Given this climate, organizations should confront making due in their areas, since it influences their worth chain. Hence, associations should overhaul their measures, figure out how to utilize ICT and speculations both unmistakable and elusive, to adjust to this new circumstance. Organizations, since it improves rivalry and accomplish enhancements in the benefit of them.

Relationship between Corporate Social Responsibility and Corporate Value of Listed Forestry Companies: A case study in China

In this study, a sample of 100 was obtained from 20 listed forestry companies in China to explore the relationship between corporate social responsibility and corporate value for the period 2013 to 2017. The study concentrated mainly on corporate social responsibility to the shareholders, creditors, suppliers, consumers, employees, government and community and how it influence corporate value. In front of the covid-19, companies are facing market pressure and non-market pressure in fulfilling their social responsibilities The SPSS statistical software was used for analysis. The result shows a positive relationship between corporate responsibility to shareholders, creditors, employees, consumers, suppliers and government and corporate value. In a short period, the enterprise's donation would bring down the enterprise's value, but in the long-run, the enterprises that donate more would experience an increase in enterprise's value. The positive effect of corporate social responsibility on the enterprise value of forestry-listed companies is not obvious in the short term.

Short-Term Rentals and the Residential Housing System: Lessons from Berlin

The increasing professionalisation of Airbnb-style short-term rentals has emerged within a grey space between residential housing and hotel accommodation. Subsequently, an array of contestations have arisen, due in no small part to the intangibility of online short-term rental platforms as well as the absence of clear regulation at the municipal level. In urban settings already confronted with housing issues such as supply shortages and reduced affordability, recent studies show how the proliferation of short-term rentals can amplify housing market pressure while feeding into the broader urban processes of gentrification, touristification, and displacement. Using Berlin, Germany, as a site of analysis, this paper explores the expansion of short-term rentals in relation to various policy interventions designed to regulate the conversion of residential housing into tourist accommodation.

Industry 4.0 Readiness of Technology Companies: A Pilot Study from Malaysia

Industry 4.0 has the potential to cause both evolutionary (operational) and revolutionary (strategic) changes, but assessing the readiness of companies towards Industry 4.0 has largely been a challenge. Industry 4.0 readiness is also important as it is the first step for companies that want to adopt Industry 4.0 technologies. This paper pilot surveys 100 technology companies in Malaysia to understand their overall readiness towards Industry 4.0. In particular, this research paper contributes to the assessment of Industry 4.0 readiness in terms of seven key areas: (i) Market pressure, (ii) risk-taking, (iii) knowledge, (iv) management support, (v) competencies, (vi) motivation and (vii) freedom. These findings can act as stepping stones for managers and companies that are aiming towards the implementation of Industry 4.0 readiness.