Search results

The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The study investigates the changed information needs of institutional investors resulting from the Sustainable Finance Disclosure Regulation (SFDR).

This study uses an internet-based survey instrument amongst institutional investors to gain insights into their needs regarding sustainability information. The authors received 155 responses in total and use descriptive statistics and t-tests to analyse the survey data.

The results demonstrate that the implementation of the SFDR challenges institutional investors, as it affects their decision process. Additionally, the findings still indicate a lack of available corporate sustainability information, making it even more challenging for institutional investors to make appropriate investment decisions. Respondents suggest that information on climate-related risks is more important than the European Union (EU) Taxonomy metrics for meeting the SFDR requirements.

The findings are mainly restricted to the opinion of European investors. However, the evidence contributes to the existing literature by investigating institutional investors' information needs in the new regulatory landscape.

As the study provides insights into institutional investors' needs, reporting companies recognise the relevance of transparently providing sustainability information to be further considered in the investment process of institutional investors despite the regulation. The findings can help regulators develop uniform and global sustainability reporting standards.

This paper is the first to provide evidence on sustainability information requested on the institutional investors' side. The survey gathers primary data from professional investment members unavailable in databases or reports.

Treatment satisfaction of different mental disorders is still poorly understood, but of high clinical interest. Inpatients of a general psychiatric care hospital were asked to fill out questionnaires on satisfaction and clinical variables at admission and discharge. On the basis of an exploratory approach, differences in treatment satisfaction among diagnostic groups were examined by means of one-way analysis of variance. Potential associated clinical and socio-demographic variables were studied using multi/univariate tests. Patients with personality disorders (n=18) showed a significantly lower treatment satisfaction (ZUF-8, Zurich Satisfaction Questionnaire) and a slightly lower improvement of symptoms (CGI, Clinical Global Impression) and global functioning (GAF, Global Assessment of Functioning scale) than that of other diagnostic groups (n=95). Satisfaction in patients with personality disorders correlated much stronger with the symptom improvement and slightly with the functioning level than in patients without personality disorders. Interestingly, in patients with personality disorders psychopharmacological treatment in general (present versus not present) was independent from satisfaction. This exploratory investigation suggests that a lower satisfaction of patients with personality disorders in a general psychiatric hospital is mainly based on a reduced improvement of the symptoms and of the global functioning level.

Universities play a key role in the production and transfer of knowledge. The purpose of this research is to describe practices of knowledge management at UNAM in response to COVID-19. A qualitative methodology is used. Through documentary research, information was collected to present four descriptive case studies to identify elements that characterise a knowledge-intensive organisation through the value chain model. This chapter begins with a review of the literature on the creation and transfer of knowledge from universities to society in the context of COVID-19. The knowledge value chain concept is integrated in order to model elements related to both infrastructure and processes that have allowed for continuity in the development of knowledge production and transfer activities. These results contribute to the modelling of management practices to create value in organisations.

At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The objective of this research paper is to analyse the impact of the first application of IFRS 9 on the credit institutions listed in Spain, specifically, its effects on their financial statements and the corresponding audit reports.

In order to achieve research purpose, a descriptive analysis of the analysed entities has been carried out, through the financial and economic indicators, and through the review of the corresponding audit reports.

The results show that the application of IFRS 9 had a significant effect (both positive and negative) on the results of the subject companies. Based on the audit reports, the application of this new standard increased the degree of complexity and that of accounting estimates in the financial statements.

This research is an important contribution to the literature on this topic because it analyses the impact of IFRS 9 under the main points of view that allow for a more complete understanding of the standard thus addressing the regulatory accounting standpoint, the economic–financial impact and the consequences on the implementation process.

The access to the rare originals of the early Spanish colonial imprints of the Philippines remains problematic. The reference librarians often are restricted to directing the students and scholars to the secondary resources that are available both in print and as a part of the digital assets within the North American academic libraries. This paper aims to focus on the select primary source editions including select Spanish language colonial imprints that are available electronically on the Web along the Open Access. These Web-based resources serve as the reference tools for the early history of the Philippines and Southeast Asia. As many of these publications are rare and extremely expensive for most libraries, the Open Access resources serve as an aid to building a virtual collection of these items.

The author had to create a data set of the early imprints of the Spanish Philippines using several bibliographic resources. The data set will be submitted as an Appendix for this research paper. The author did both qualitative and quantitative analysis of the data set along with the voyant-based digital humanities approach for topic modeling.

The goals of this paper were to not only survey the early Spanish printing of the Philippines but also provide the reader with a somewhat complete picture of how the printing began in the Spanish Philippines, what kind of the first books were printed and how one can access them given their rarity and fragility. The collection building paradigms are undergoing significant shifts, and the focus of many academic libraries is shifting toward providing access to these items. As these items high-value low-use items continue to be part of the Special Collections, the access to these is problematic. The virtual collections thus serve as a viable alternative that enables further research and access. While the creators of these works are long gone, the legacy of the Spanish colonial domination, printing and the religious orders in the Philippines remain alive through these works.

As this is an introductory paper, the author focused on the critical editions rather than providing a comprehensive bibliographic landscape of the presses that produced these editions. He also did not take into consideration many pamphlets that were published in the same period. He also did not consider the Chinese language publications of the Islands. The Chinese had been block printing since medieval times (Little, 1996). In the context of the Spanish Philippines, the Chinese migration and trade have been studied in detail by Chia (2006), Bjork (1998) and Gebhardt (2017). The scope of this paper also was centered toward building a virtual collection of these rare books.

Rare books are often expensive and out-of-reach for many libraries; the virtual collection of the same along the Open Access model represents an alternative to collect and curate these collections. The stewardship of these collections also acquires a new meaning in the digital milieu.

This research paper will allow scholars to see past the analog editions and help them focus on curating a virtual collection. The questions of electronic access are often ignored when it comes to visiting and using them in a controlled environment of the reading room in the Special Collections. The author argues that one way to enable access to these rare and expensive books is to provide access to their digital counterparts. These digital/virtual surrogates of the originals will facilitate further research.

The author could not find similar research on the publications of the early Spanish colony of the Philippines.

Poland has traditionally been perceived as a net emigration country. The scale of the recent inflow of foreigners to the country, however, places Poland among those states of growing attractiveness to migrants. Therefore, the main aim of this chapter is to present the Polish model of integration policy and describe the development of Poland's migration and integration policy at the national level. As the local perspective on migration and integration has become increasingly important, local policies are also presented through the example of several of the largest Polish cities. Additionally, the role of public discourse in shaping Polish society's attitude towards migrants is discussed. Finally, some aspects of economic migrants' integration are described.

Poland still lacks a long-term and comprehensive migration and integration policy that covers all areas of integration, and all categories of immigrants and so far only once, for a short period, has adopted migration policy at a national level. There is also little coordination among the different governmental bodies that deal with this issue. Therefore, only some of the crucial elements of integration policy at a national level, like the liberalization of the labour market, have occurred successfully. It seems that local policies, especially in large cities, have addressed more precisely various issues faced by immigrants, not only related to employment, and could foster the process of integration.

One definition of a leader is a person who has followers. Argues that, to be a skilled leader, the role of follower needs to be clearly understood ‐ indeed a good leader should make a good follower _ and that somewhere within this concept is the very basis of teamwork. Using examples from the US military and the world of sport, explains the authors’ understanding of followership in relation to today’s business context, and offers a series of guidelines for effective “followership”.

Following the triple helix (TH) model and the way knowledge is transferred into the industry domain, this chapter aims to define features interface that should be implemented in order to facilitate the University–Industry (UI) relationship and thus encourage the spin-off creation.

In order to support this relationship, a new business model configuration of an entrepreneurial ecosystem is proposed, aiming at creating a sustainable environment, where business entities can grow. The field of the Governance of Entrepreneurial Ecosystems is also investigated in order to define a framework for launching, developing, and sustaining a company over time.

This chapter presents a case study developed within the University of Salento (Italy). It capitalizes results from three different research analyses, based on questionnaires and interviews with actors of the spin-off network (professors and researchers, graduating students, admin-tech staff of the Technology Transfer Office, spin-offs’ CEOs/Associates, and R&D managers of external companies) and on results coming from scientific publications and regional/national reports in the innovation context.

A research methodology based on semantic network analysis and sentiment analysis has been applied in order to identify which features an interface should implement in order to facilitate the UI relationship and encourage the spin-off creation.

To support the start-up overcoming the “death valley,” the creation of a link between the strategy used to transfer value to the market and the phase of innovation is proposed inside the business model configuration. Some aspects of a governance model of an entrepreneurial ecosystem were also presented in order to support the business evolution of a single business entity and assuring sustainability over time.