scholarly journals Sustainability accounting and reporting: an ablative reflexive thematic analysis of climate crisis, conservative or radical reform paradigms

2022 ◽  
Author(s):  
Simon Huston
Keyword(s):  
Economic Transition ◽  
Business Strategies ◽  
Anglo Saxon ◽  
Radical Reform ◽  
Advantages And Disadvantages ◽  
Vested Interests ◽  
Sustainability Accounting ◽  
Climate Crisis ◽  
Global Financial System ◽  
Urgent Action

Every year the global financial system sends trillions of dollars to finance environmental destruction, but the climate crisis forces change. Notwithstanding vested interests and the unrecognised paradox of adopting environmental business strategies, the implementation of sustainability accounting and reporting (SAR) is imperative to catalyse economic transition away from fossil-fuel and plastic configurations to more sustainable ones. The research proceeded sequentially. First, it scanned the backdrop to the SAR problem and identified key associated institutions and a corpus of recent literature. An initial review to disentangle its conflicting threads generated three themes of ‘climate crisis’ and ‘conservative’ or more ‘radical’ SAR reform paradigms. Iteratively harnessing this thematic lens, the investigation re-examined the SAR literature corpus. It detected fragmented SAR responses to the climate crisis. Accordingly, the research reformulated its first theme to ‘dystopic climate crisis fragmentation’ but only refined the other two conservative or radical themes to take account of materiality and the split between Anglo-Saxon (IFRS, SSAB) or global and continental institutions (UN, EU, GRI). Conservatives defend incremental standard improvements but retain a single materiality investor-focus. Radicals seek to implement double materiality with a broader spectrum of stakeholders in mind. Both approaches have theoretical as well as pragmatic advantages and disadvantages, so the SAR contention rumbles on. Whilst the standard setting landscape is evolving, division, paradox and contention remain. Given vested interests in the destructive status quo, it would be naïve to expect a harmonious SAR Ithaca to emerge anytime soon. Yet the challenges impel urgent action.

Family Business Governance

2021 ◽  
pp. 24-40
Author(s):  
Reena Agrawal ◽  
Ganga Bhavani
Keyword(s):  
Corporate Governance ◽  
Best Practices ◽  
Family Business ◽  
Family Businesses ◽  
Business Strategies ◽  
Business Organizations ◽  
Substantial Portion ◽  
Advantages And Disadvantages ◽  
The World

Corporate governance is a significant tool to build strong and long relationships among various stakeholders in kinds of business organizations. Family businesses are not an exception to this. Like any other businesses, family businesses also need to have governance in place and practice to achieve the business strategies and to have long-term succession. Family-owned businesses are the backbone of many countries' economies in the world contributing substantial portion of GDP. Considering these, it is important to know the best practices of governance in family owned business organizations and the role played by governance to improve the strengths of these businesses. The chapter throws light on family business governance and explores various important practices highlighting their advantages and disadvantages in detail.

Children as a new climate precariat: A conceptual proposition

2021 ◽  
pp. 001139212097546
Author(s):  
Arita Holmberg ◽  
Aida Alvinius
Keyword(s):  
Climate Change ◽  
At Risk ◽  
Collective Action ◽  
Previous Literature ◽  
Theoretical Understanding ◽  
Potential Loss ◽  
Taking Action ◽  
Climate Crisis ◽  
Present World ◽  
Urgent Action

This article proposes that children constitute a new climate precariat. This conceptualization contributes to a more comprehensive theoretical understanding of the vulnerability of children in relation to the climate crisis. Previous literature tends to treat climate change in an abstract fashion that renders today’s children invisible. Climate precarity consists of three main elements of vulnerability: temporality problems, insecurity and an identity vacuum. In relation to temporality and security, children are suffering from the potential loss of a sustainable future, which spurs the need for urgent action and constant consciousness – in the present. World leaders’ inaction creates an uncertainty regarding whom should be held responsible for taking action in guaranteeing children the future which climate change is at risk of depriving them. The concept of climate precarity could be used to explain children’s collective action in relation to the climate crisis. Children’s concerns in relation to the climate crisis suggest that agency and empowerment are spurred through their resistance towards these vulnerabilities.

scholarly journals Theoretic bases for the reflection on the social meaning of theoretical famous and less famous people in television

Comunicar ◽  
2005 ◽  
Vol 13 (25) ◽  
Author(s):  
María Lamuedra-Graván
Keyword(s):  
Social Meaning ◽  
Anglo Saxon ◽  
Advantages And Disadvantages ◽  
The Social ◽  
The Usa ◽  
America Latina ◽  
Siglo Xx ◽  
Medios De Comunicacion ◽  
Over Time ◽  
Sobre Todo

This article aims to set a theoretical framework for a debate about the advantages and disadvantages of the actual way in which celebrities are portrayed in Spanish television. This work deals with how fame has been present in several societies over time. The phenomenon of celebrity is placed in a context that includes the USA and Britain. The piece introduces the idea, argued by a relevant number of Anglo-Saxon authors, that fame and democracy have walked and developed together in a number of countries.q Si hay un tipo de televisión que no queremos es la que se conoce como «televisión basura». Se trata de un concepto complejo, que el Consejo Audiovisual de Cataluña (CAC) ha definido con gran habilidad. No alude, según el CAC, a un género televisivo específico, ni se limita sólo al entretenimiento, sino que se produce cuando determinados programas degradan determinados géneros vulnerando los derechos fundamentales de terceras personas o por el atropello de valores democráticos o cívicos. A continuación el consejo considera que la telebasura se encuentra básicamente concentrada en la programación denominada «del corazón», aunque matiza que el género en sí no ha de caer irremisiblemente en los despropósitos propios de la telebasura y, de hecho, reconoce que no siempre lo hace. Este trabajo aborda de manera esquemática la evolución de la fama en nuestras sociedades, y se concentra en las circunstancias socio-económicas que han hecho posible su expansión. Tal material nos permitirá proceder a una breve reflexión acerca de la representación mediática de la fama hoy en día. Precisamente porque «el corazón» no es irremisiblemente telebasura, ni debemos permitir que los despropósitos en materia cívica propios de la telebasura secuestren las potencialidades positivas del género, que las tiene. Como el propio filósofo Emilio Lledó reconoce en una entrevista con Juan Cruz sobre la fama (Cruz, 1999). En la idea de la fama hay siempre ago positivo: la lucha por el reconocimiento que es una forma peculiar de compañía y solidaridad, y de «progreso» y «movimiento de tu ser». Aunque claro está, Lledó se refiere fundamentalmente a una fama que insta a aquel que la desea a ser mejor y superarse con el propósito de ser querido. En estos últimos años la importancia de los famosos en los medios de comunicación se ha intensificado. Esto, desde luego, es perceptible en España, pero está vigente en toda Europa, incluyendo los países nórdicos (Sparre, 2003), EE.UU, América Latina, y de manera progresiva, otras zonas del globo. En el texto completo de la comunicación se ofrecen razones contundentes que ilustran la proliferación del fenómeno de los famosos en el Reino Unido, EE.UU y otras áreas del mundo como se argumentará en el texto completo de la comunicación. El interés que despiertan los famosos y la destacada presencia de éstos, sobre todo en las sociedades occidentales permite establecer cierta vinculación entre los famosos y una serie de cambios sociales económicos y culturales propios de la era moderna, democrática y capitalista. Varios investigadores ligan el progreso de ‘la cultura de la celebridad’ en el siglo XX a la democracia. Entre ellos están Leo Braudy, Victoria Price, Richard Dyer, David Marshall y Chris Rojek. La fama en sí siempre ha existido, y el deseo de celebridad también, que Leo Broudy ya achaca a Alejandro Magno varios siglos antes del nacimiento de Jesucristo. Pero para que la fama y los famosos alcancen el grado de influencia y expansión actual han de producirse una serie de cambios sociales que se han sucedido desde el desarrollo de la fotografía y las agencias de noticias. La expansión de la fama es un fenómeno de la modernidad ilustrada, así como algunas perversiones de la fama pueden analizarse como síntomas de un desequilibrio entre valores democráticos y valores mercantilistas. En resumen, la comunicación que se propone trata la fama en un contexto social y económico amplio que puede aplicarse a Europa y Estados Unidos y describe los cambios más importantes del último siglo en la forma de entender este fenómeno. Todo ello tiene el objetivo de ofrecer una perspectiva amplia desde la que reflexionar acerca de la forma actual en la que los famosos aparecen en televisión en España, y en concreto acerca de la mercantilización de la fama y de la aparición de famosos que lo son por su relación con otros y no por motivos meritocráticos.

A Good Life on a Finite Earth

2017 ◽  
Author(s):  
Daniel J. Fiorino
Keyword(s):  
Economic Transition ◽  
The United States ◽  
Policy Integration ◽  
Green Growth ◽  
Advantages And Disadvantages ◽  
Ecological Protection ◽  
Global Action ◽  
Ecological Objectives ◽  
New Policies ◽  
Energy Transportation

Green growth is the idea that a society’s ecological and economic goals can be pursued as a mutually reinforcing, positive sum. It accepts that economies increase in scale and efficiency, but that economic growth may occur in less harmful ways ecologically through the use of new policies, patterns of investment, technology innovation, and behavioral change. The ultimate goal is a green economic transition, in which ecological objectives and policies are effectively integrated with many others—energy, transportation, manufacturing, and infrastructure, to name a few—and all sectors of society work more collaboratively to maximize opportunities for positive-sum solutions. The concept of green growth offers a means of reframing ecology–economy relationships and defining a pragmatic framework for making and implementing policy choices. The feasibility of and capacity for green growth depends on three sets of factors: understanding ways of linking ecological and economic goals; having governance capacities for ecological protection and policy integration; and creating the social conditions for acting collectively and valuing ecological public goods. Political systems vary in their ability to meet these conditions. For the United States, which exhibits both advantages and disadvantages in the pursuit of a green growth path, the challenge is to achieve the political conditions for promoting change. Principal among these conditions are to build a political coalition in support of a green economic transition, implement institutional reforms that enhance democracy, reduce economic inequality, and stress global action and interdependency.

scholarly journals Effective Project Management Tools for Modern Organizational Structures

2016 ◽  
Vol 51 (1) ◽  
pp. 131-145 ◽  
Author(s):  
Sonja Brlečić Valčić ◽  
Mira Dimitrić ◽  
Martina Dalsaso
Keyword(s):  
Project Management ◽  
Business Processes ◽  
Organizational Structures ◽  
Business Strategies ◽  
Management Tools ◽  
Advantages And Disadvantages ◽  
Organization And Management ◽  
Organizational Resource ◽  
Modern Business ◽  
Operation Factor

Project management is an important business operation factor for the majority of modern companies and public administrations. Therefore, its efficiency represents a challenge to all project teams and depends on the organizational, resource-based and technical complexities. Numerous studies are thus related to the project management efficiency and techniques of its application. In this context, modern business strategies oriented toward the creation and retention of value recognize the importance of the relationship between project management and company organization and management. In order for the system to completely satisfy the purpose, numerous factors should be brought in harmony, from working processes to systems of planning, reporting and analysis. In this paper, the advantages and disadvantages of existing systems for monitoring of project management within modern organizations are presented and the model for effective project management is accordingly proposed with the aim of eliminating disadvantages of business processes and planning procedures.

scholarly journals Ingermanland Experiment: On the Background of the Government Reform of Peter the Great

2020 ◽  
Vol 22 (4 (202)) ◽  
pp. 139-160
Author(s):  
Dmitry A. Redin ◽  
Keyword(s):  
State Government ◽  
The State ◽  
Radical Reform ◽  
Advantages And Disadvantages ◽  
Peter The Great ◽  
State Apparatus ◽  
Swedish Experience ◽  
The Government ◽  
The Military ◽  
Territorial Division

This article is devoted to the study of the formation of a management system in Ingermanland Province (the predecessor of St Petersburg Province) during the first years of its existence (1702–1708). The creation of the province was the first step towards a radical reform of the administrative and territorial division and local government of Russia. The author studies the process of creating key positions of the provincial apparatus of the upper and lower levels, primarily the provincial ober-commandant and landrichter and ober-commandant and commandant as heads of intra-regional territorial units, officials with highly specialised functions (commissars and food-masters (proviantmeistery). Considering the historical perspective, the author examines the principles of their interaction, the hierarchy, and terms of reference, concluding that the decisive influence on the formation of the state apparatus of Ingermanland Province was not provided by borrowing foreign (Baltic-German and Swedish) experience, but the specifics of solving current problems. The author considers the emerging principle of specialisation at the local state government level, primarily in the military and fiscal spheres, to be the main characteristic that distinguished the Ingermanland model from the previous voivodship administration. In the management methods as such, a significant role was played by traditional administrative principles and the regime of “manual control”, the adoption of situational decisions. All the advantages and disadvantages of the Ingermanland experiment were projected onto the state as a whole and consolidated during the provincial reform. Thus, the immediate source of the latter should be considered not the evolution of the system of enlarged districts (razryad) of the late seventeenth century, and not a generalisation of the experience of administering the Swedish Ostsee, but the achievements accumulated over several years of the functioning of Ingermanland Province.

scholarly journals Climate crisis and cancer: the need for urgent action

2021 ◽  
Vol 22 (10) ◽  
pp. 1341
Author(s):  
The Lancet Oncology
Keyword(s):  
Climate Crisis ◽  
Urgent Action

scholarly journals Economic assessment of the production potential of medicinal plants in Ukraine

2021 ◽  
Vol 284 ◽  
pp. 03003
Author(s):  
Tetiana Mirzoieva ◽  
Alona Chupriak ◽  
Bogdan Avramchuk ◽  
Violeta Heraimovych ◽  
Liliya Ilkiv
Keyword(s):  
Medicinal Plants ◽  
Crop Production ◽  
Economic Assessment ◽  
Economic Feasibility ◽  
Production Costs ◽  
Production Potential ◽  
Advantages And Disadvantages ◽  
Medicinal Crop ◽  
Medicinal Crops ◽  
Climate Crisis

The article is devoted to the study of the production potential of medicinal plant growing in Ukraine. The role and significance of the production of medicinal plants in a pandemic and climate crisis are revealed, attention is focused on the economic feasibility of their production. The profitability, profitability, profitability and cost of their production are analyzed on the example of the most widespread in Ukraine cultivated medicinal plants and the expediency of its development is substantiated. It was found that the main deterrent to the development of medicinal plants is the high production costs in the first year after the start of production. The general and economic advantages, and also features of production of medicinal plants, in comparison with other crops, in particular grain, are defined; a comparison of average sales prices of cereals and legumes, vegetables, fruits and berries and medicinal crops. The economic feasibility of their processing is demonstrated on the example of value chains in the context of individual medicinal plants. Attention is paid to the most common ways of selling medicinal plants, their advantages and disadvantages are identified. Based on the performed economic assessment of the production potential of medicinal crop production in Ukraine, a set of financial and economic instruments has been identified, the introduction of which is necessary for the development of the industry.

Population Forecasting and Urban Planning Practice: A Case Study

1987 ◽  
Vol 19 (11) ◽  
pp. 1463-1475 ◽  
Author(s):  
P Rainford ◽  
I Masser
Keyword(s):  
Quantitative Methods ◽  
Planning Process ◽  
Forecasting Model ◽  
Future Trends ◽  
Planning Practice ◽  
Advantages And Disadvantages ◽  
Population Forecasts ◽  
Vested Interests ◽  
Population Forecasting

In this case study of population forecasting and planning practice in South Yorkshire, a number of insights are given into the issues involved in the application of quantitative methods to policy analysis. It is suggested that the users of population forecasts typically question the validity of the data and the assumptions made about future trends rather than the form of the forecasting model itself. In the case study it is also demonstrated to what extent analysts have to account for the judgements they have made about these matters when the accuracy of their forecasts is challenged by parties with strong vested interests in the outcomes. In this way the constraints that are placed on analysts working within the planning process are highlighted, and attention is drawn to some of the advantages and disadvantages of their position.

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