Search results

The United Nations recognizes “civil society” as the “third sector” of society, along with public (governmental) and private sector organizations. The term global “third sector” comprises the worldwide reach of civil society organizations (CSOs). In this chapter, we discuss how technological advancements could influence global civil society. Humans and machines will increasingly interact and collaborate closely in the future. The Industry Revolution (IR) 5.0 brings new challenges, such as artificial intelligence (AI) and machine learning, which pose significant opportunities but also important risks to the role of CSOs. Regarding opportunities, it can be highlighted the potential of the IR 5.0 to better work with big data and to increase knowledge in support of the participation of CSOs in global governance and debates, more precisely by increasing their capabilities in knowledge production and practical implementation. One example is the role of AI in making sense of the large volume of data recorded by satellites, drones, and sensors throughout the planet to better inform environmental policies and debates. Risks are also significant, particularly for an incipient and pioneering technology that takes time for the governance systems to understand and regulate. Another example is the misuse of technology and algorithms to generate targeted misinformation and propaganda to influence public opinion and elections. Governments around the world and leading high-tech companies should define a framework that regulates IR 5.0. Global civil society could play an important role in demanding and lobbying the creation of this framework. For this goal, CSOs need to understand how stakeholders see and adapt to technological challenges.

This chapter is organized as follows. The introduction will discuss the key characteristics of the so-called “global civil society,” as well as identify the major challenges emerging from the transition from IR 4.0 to IR 5.0. Then the authors will discuss the impact of these technological advancements on global civil society from the specific perspectives of: (1) how international organizations and governments refer to them; (2) how bilateral and multilateral development partners (BMDP) are challenged by them; and (3) how higher education institutions adapt to them.

In the first section – “IR 5.0 and Human Social Capital: Diverse discourses for the same phenomena?” – we will study how the different discourses penetrated the international public sphere. International organizations, such as the European Union and the Organization for Economic Cooperation and Development, mentioned it officially and entered the discussion, while others, such as the International Labour Organization, seem to skip it and maintain their focus in the IR 4.0. However, the discourse on AI is not restricted to international organizations. Some states, like Japan and China, have already positioned themselves, producing their discourses. More specifically, the authors examine the official discourses in the national and international public arena, and identify the different topics, perspectives, and absences in each of them, understanding the existence of gaps or complementarity between them. In the second section – “How do bilateral and multilateral development partners look into the role of AI and CSO?” – we will examine, likewise, the concept of AI, then address how international organizations and national governments are incorporating or ignoring its consequences, to discuss the main benefits and risks that AI represents for the global civil society. In the third section – “The academic new syllabi of the future: The tandem solutions” – we will study the impact on the way the students’ syllabi in the institutions associated with higher education are designed to accommodate the forthcoming challenges in terms of the construction of human social skills. The last section concludes. Methodologically, this research is supported by inductive comparative qualitative analysis, non-participated observations, and empirical international experience, combined with discourse analysis and interviews.

This introductory chapter sets the overall context of global civil society in today’s global world. The authors will firstly provide a definition of civil society from social and political science perspectives. Then secondly, the authors provide a contemporary overview of global civil society debates in the current social and political environment; they also offer a short examination of COVID-19 and how this global pandemic has developed new spheres of contestation and collaboration. In the final part of the chapter, the authors present a brief overview of each chapter contributed to this volume.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Small firms, which represent much of the Silicon Valley region, tend to experience losses due to their small scale, small customer base and lack of diversification. The authors study the impact of accounting conservatism and losses on firm value and as such this study is an appropriate addition to this growing field of financial management.

The authors use methodology developed in prior literature to examine Silicon Valley and non-Silicon Valley firms' and their behavior when facing losses and the factors, which might play a role in their valuation. The authors focus particularly on earnings and accounting conservatism. Accounting conservatism captures how fast firms record losses relative to gains. The faster losses are recognized than gains the more accounting conservatism is exhibited. The authors examine the seemingly unrelated estimation of differences in means for our independent variables of interest across the two samples of Silicon Valley and non-Silicon Valley firms, both earnings and accounting conservatism. The authors use matched sample analysis of these firms based on four digit SIC code, size and date. In robustness, the authors run a more in-depth propensity score matched sample analysis.

The authors document that market values of Silicon Valley firms with accounting losses are affected less by negative earnings than other firms with accounting losses in the United States outside of the Silicon Valley region, noting the “lose big, win bigger” sentiment of Silicon Valley. Additionally, the authors document that accounting conservatism does play a role in influencing valuations of companies with accounting losses both in Silicon Valley and the rest of the United States, marginally more for Silicon Valley firms.

This study would be of interest to fund managers who need to consider smaller firms for inclusion in their portfolios. A lot of small firms have experienced losses ever since going public, especially Silicon Valley start-up firms.

The purpose of this article is to analyse the weaknesses of governance institutions in constraining grand corruption arising from the government procurement of large foreign-funded infrastructure projects in the Philippines. The weaknesses are revealed in the description and analysis of two major scandals, namely, the construction of the Bataan Nuclear Power Plant during the Marcos era and the National Broadband Network project of the Arroyo presidency.

This research employs a historical and comparative case approach to explore patterns of grand corruption and their resolution. Primary and secondary data sources including court decisions, congressional records, journal articles and newspaper reports are used to construct the narratives for each case.

Top-level executive agreements that do not require competitive public bidding provide an opportunity for grand corruption. Such agreements encourage the formation of corrupt rent-seeking relationships involving the selling firm, brokers, politicians and top-level government executives. Closure of cases of grand corruption is a serious problem that involves an incoherent and politically vulnerable prosecutorial and justice system.

This paper aims to contribute to research on grand corruption involving the executive branch in the Philippines, particularly in the procurement of large, foreign-funded government projects. It examines allegations of improprieties in government project contracting and the politics of resolving corruption scandals through the justice system.

Australis abandons connect time As of 1 July, Australis users will no longer pay connect time charges. Instead they will pay a flat fee of A$450 per year for unlimited use of all the Australis databases. The move echoes the steps ESA‐IRS took away from connect time early last year, but is even more dramatic.