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This book provides the world's first comprehensive account of responsible investment for fixed income investors. Using case studies from leading investor companies and markets, it provides practical guidance on how to improve the financial, and the environmental, social and governance performance of investments.
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.
This book offers a holistic perspective of consumer behavior in the 21st century in different European cultures that are characterized by new technologies, including smartphones, AR, IoT, AI, and social media, as well as cultural changes and the Covid-19 pandemic.
Alcantara, Shinohara and their contributors evaluate the current state of diversity and inclusion (D&I) within business and higher education in Japan, and the importance of D&I to the growth of Japan's economy and the enrichment of its society.
This book explores the complex legal, cultural, economic and human rights issues associated with development-induced displacement and resettlement (DIDR) in Vietnam.As in many parts of the world, urban expansion and large-scale infrastructure projects in Vietnam often rely on forced land acquisition, which can result in the involuntary resettlement of households and entire communities. This book examines the adequacy of monetary and in-kind compensation and the support that resettlees need for successful integration into host communities and for sustainable livelihoods and improved well-being. It presents new paradigms and practices that place affected households at the centre of project planning and implementation to fully address the needs of the most vulnerable. This includes women, the elderly, and ethnic minority groups. Bringing together research evidence, practical experience, and insights of distinguished researchers, this book is the first to systematically examine DIDR in Vietnam, a single-party state seeking to balance state interests with the demands of investors and civil society for human rights and participation by affected people.Combining the latest evidence and research findings on development-induced displacement and resettlement in Vietnam with practical experiences in project implementation, this book will be a useful guide for researchers across development, migration, and Southeast Asian Studies, as well as practitioners and policy makers. Its lessons will also be relevant to other countries facing rapid development.
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects.CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels.The book is logically structured into four parts:Narrative Reporting: The State of the ArtEmpirical Research on Narrative ReportingNarrative Sustainability ReportingNarrative Reporting in Times of CrisisProviding a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Wenn von Nachrichtenauswahl und Thematisierungsfunktion der Medien die Rede ist, fällt schnell das Fachwort Agenda-Setting. Der gegenteilige Begriff, das Agenda-Cutting, ist dagegen viel seltener Gegenstand von wissenschaftlichen oder gesellschaftlichen Diskussionen. Dabei ist das Agenda-Cutting eine weitflächig geübte Praxis in Medien, Politik und Gesellschaft, bei der Themen bewusst oder unbewusst aus den gesellschaftlichen Diskursen entfernt oder herausgehalten werden. Die Initiative Nachrichtenaufklärung beschäftigt sich schon lange intensiv mit der Frage der Vernachlässigung von Themen und Nachrichten. Mit diesem Sammelband wird erstmals das Thema wissenschaftlich tiefgehend von verschiedenen Seiten aus betrachtet.
Satisfazer os clientes com um atendimento de qualidade é, hoje, a maior preocupação dos postos de serviços e o grande desafio dos profissionais do setor. Esse livro pode ser o primeiro passo para um bem-sucedido caminho profissional. Além de ensinar as técnicas de trabalho nos postos, trata de questões atuais sobre o atendimento. Traz ainda informações relativas à segurança no trabalho e à preservação do meio ambiente. Muito mais que combustível é direcionado aos que gostam de carros e de gente.
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