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Book part
Publication date: 4 May 2021

Nicola Dalla Via

After the Royal Ahold accounting scandal occurred in 2003, the Dutch government responded by publishing a new Corporate Governance code, often referred to as the “Tabaksblat…

Abstract

After the Royal Ahold accounting scandal occurred in 2003, the Dutch government responded by publishing a new Corporate Governance code, often referred to as the “Tabaksblat Code”, updated in 2016. The Code focuses on long-term value creation by emphasizing risk management and accountability and reinforcing the roles and duties of management board, internal audit function, and supervisory board in designing adequate risk management and control systems and in assessing their effectiveness. Differently than the rule-based Anglo-Saxon regulations, the Code is based on best practices provisions and adopts a “comply or explain” approach. Professional bodies are actively supporting their associates in developing skills in current and emerging risk management areas. Despite these efforts, it is worth noting that there are still significant differences on how companies apply the risk management provisions. For instance, in terms of appointing a dedicated manager as Chief Risk Officer (CRO), in the frequency and scope of risk assessment, and in defining the risk appetite of the company.

Content available
Book part
Publication date: 4 May 2021

Abstract

Details

Enterprise Risk Management in Europe
Type: Book
ISBN: 978-1-83867-245-4

Book part
Publication date: 10 October 2014

Zelia Gallo

In this chapter I discuss judicial contributions to Italian penality. I look at the penal incentives produced by interactions between judicial and political classes, and ask…

Abstract

Purpose

In this chapter I discuss judicial contributions to Italian penality. I look at the penal incentives produced by interactions between judicial and political classes, and ask whether judges and prosecutors have been forces for punitiveness or moderation. I discuss the relevance of the Italian case for broader analyses of Western penality.

Design/methodology/approach

My chapter offers a political-sociological account of judicial contributions to punishment. I analyse the penal incentives created by different national institutional set-ups, specifically addressing judicial contributions to penality using a framework developed by Joachim Savelsberg and Nicola Lacey. The framework examines judicial structure in the institutional context looking at the penal implications of bureaucratisation of the judiciary and the capacity for co-ordination between judges and politicians. I include judicial legitimacy as an additional dimension in this framework.

Findings

I conclude that the Italian judiciary have been forces for punitiveness and moderation. Their contributions can be systematised by looking at the waxing and waning of judicial legitimacy, and the consequent expansion and contraction of judicial powers. I claim that judicial legitimacy is also relevant to other (‘non-Italian’) analyses of judicial contributions to contemporary Western penality.

Originality/value

By adding legitimacy to investigations of judicial contributions to penality I provide an organising principle with which to analyse the penal role of Italian judicial actors. I thus allow Italy to be kept in conversation with existing comparative models, without assuming that it either conforms to the models entirely, or that the models should otherwise be eschewed. I use the Italian case to demonstrate the relevance of legitimacy when analysing judicial contributions to Western penality, arguing that changing legitimacy affects the terms and effect of interaction between judicial and political classes.

Details

Punishment and Incarceration: A Global Perspective
Type: Book
ISBN: 978-1-78350-907-2

Keywords

Book part
Publication date: 20 March 2023

Mariano Féliz

The cycle of external indebtedness of dependent countries has become a huge constraint on any strategy for radical social change.Argentina has recently entered a new process of…

Abstract

The cycle of external indebtedness of dependent countries has become a huge constraint on any strategy for radical social change.

Argentina has recently entered a new process of debt overhang and renegotiation with the International Monetary Fund and private global creditors. The dominant debate around the country's foreign debt revolves around the conditions that can guarantee the sustainability of repayment. The underlying objective is to remain in the debt system that produces and reproduces dependency.

This chapter will seek to analyze the question of debt sustainability from another point of view: Is it possible to guarantee the (financial) sustainability of the debt at the same time as guaranteeing the sustainability of life? Our argument is that by remaining in the global debt system, Argentina creates conditions that violate the requirements for the sustainability of human and nonhuman life. Drawing on a discussion from Marxist dependency theory and the traditions of Marxist feminism and environmentalism, we will discuss how the debt sustainability argument presupposes the impossibility of reproducing life. In particular, we will show how the conditions required to guarantee debt sustainability in Argentina entail the deepening of the superexploitation of the “productive” and “reproductive” labor force, and the exacerbation of extractivism, putting social reproduction in crisis.

Details

Imperialism and the Political Economy of Global South’s Debt
Type: Book
ISBN: 978-1-80262-483-0

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Open Access
Article
Publication date: 16 April 2024

Bernd F. Reitsamer, Nicola E. Stokburger-Sauer and Janina S. Kuhnle

Effective customer journey design (ECJD) is considered a key variable in customer experience management and an essential source of brand meaning and pro-brand behavior. Although…

Abstract

Purpose

Effective customer journey design (ECJD) is considered a key variable in customer experience management and an essential source of brand meaning and pro-brand behavior. Although previous research has confirmed its importance for driving brand attitudes and loyalty, the role of consumer-brand identification as a social identity-based influence in this relationship has not yet been discussed. Drawing on construal level and social identity theories, this paper aims to investigate whether effective journeys and the resulting overall journey experience are equally powerful in driving brand loyalty among customers with different levels of consumer-brand identification.

Design/methodology/approach

The present article develops and tests a research model using data from the European and US service sectors (N = 1,454) to investigate how and when ECJD affects service brand loyalty.

Findings

Across two cultural contexts, four service industries and 33 service brands, the results reveal that ECJD is a crucial driver of service brand loyalty for customers with low consumer-brand identification. Moreover, the findings show that different aspects of journey effectiveness positively impact the valence of customers’ experience related to those journeys – a process that is ultimately decisive for their brand loyalty.

Originality/value

This study is unique because it generates theoretical and practical knowledge by combining the literature streams of customer journey design, customer experience and branding. Furthermore, this work demonstrates that consumer-brand identification is a critical boundary condition to be considered in the relationship between ECJD and brand loyalty in services.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

Book part
Publication date: 30 December 2013

Carine Fournier and Rémy Knafou

This chapter demonstrates that despite an unfavorable disciplinary climate for new academic subjects in France, tourism found its place in the French geographical scene almost 40…

Abstract

This chapter demonstrates that despite an unfavorable disciplinary climate for new academic subjects in France, tourism found its place in the French geographical scene almost 40 years ago. The first part traces the history of tourism in French geography until the epistemological turn due to the research laboratory MIT in the mid-1990s. It also focuses on the absence of knowledge of the Anglo-American literature and of multidisciplinarity in French research on tourism. The second part focuses on the valorization of tourism geography research in France, emphasizing the development of multidisciplinarity since the early 2000s, including the creation of a multi-disciplinary tourism laboratory and two journals. The chapter concludes reflecting on the possibility of a science of tourism.

Details

Geographies of Tourism
Type: Book
ISBN: 978-1-78190-212-7

Keywords

Case study
Publication date: 25 November 2019

Sergio Morales and Oswaldo Morales

The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when…

Abstract

Learning outcomes

The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when building a strong organizational culture in corrupt political environments.

Case overview/synopsis

The purpose of this case study is to explore the dilemma in which Marcelo Odebrecht, once CEO of Odebrecht, found/determined whether to continue with the business model established by the founders of Odebrecht or take a new path for the organization. After exploring the corrupt acts of Odebrecht and the scope of Operation Lava Jato, the reader can reflect on the importance of organizational culture (according to the three levels proposed by Schein) in the face of the emergence of corruption. By generating discussions about organizational culture, business ethics, political culture and corruption, the organizational culture of Odebrecht is problematized in relation to its real behavior.

Complexity academic level

Students of administration, business and international business undergraduates and graduates, as well as members of senior management in companies in the infrastructure sector. Also, given the plurality of possible readings, it is recommended that the case also be used in courses or specializations in organizational psychology, organizational sociology or organizational anthropology.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 5: International Business.

Details

Emerald Emerging Markets Case Studies, vol. 9 no. 3
Type: Case Study
ISSN: 2045-0621

Keywords

Book part
Publication date: 29 May 2024

Silvia Di Giuseppe

Since 2020, the COVID-19 pandemic has swept the world, although the current situation is more under control. Because the development of the pandemic took place in the context of a…

Abstract

Since 2020, the COVID-19 pandemic has swept the world, although the current situation is more under control. Because the development of the pandemic took place in the context of a digital society, where digital information and communication technologies (ICT) were already widely used, households certainly had to make greater use of this powerful communication tool, partly for work, and partly for distance learning purposes. It is likely that the increased use of ICT in the home, due to the lockdown, created an environment in which families were more united but also isolated and in conflict and this trend may still be present today.

This chapter is based on a study of ICT in the daily lives of Portuguese and Italian women, who lived in nuclear families, during and after the COVID pandemic. Through the testimonies of these women, therefore, we will discuss the results of the study to describe and understand how families used ICT during and after the pandemic. In particular, we are interested in answering the following questions: Did domestic spaces become more and more like work spaces due to the increased use of ICT due to the pandemic lockdown? Did distance learning, due to the lockdown, lead to an increase in ICT use by children/adolescents that is still perpetuated today?

Details

More than Just a ‘Home’: Understanding the Living Spaces of Families
Type: Book
ISBN: 978-1-83797-652-2

Keywords

Book part
Publication date: 30 December 2013

C. Michael Hall

Depending on the research approach one uses, the development of particular bodies of knowledge over time is the result of a combination of agency, chance, opportunity, patronage…

Abstract

Depending on the research approach one uses, the development of particular bodies of knowledge over time is the result of a combination of agency, chance, opportunity, patronage, power, or structure. This particular account of the development of geographies of tourism stresses its place as understood within the context of different approaches, different research behaviors and foci, and its location within the wider research community and society. The chapter charts the development of different epistemological, methodological, and theoretical traditions over time, their rise and fall, and, in some cases, rediscovery. The chapter concludes that the marketization of academic production will have an increasingly important influence on the nature and direction of tourism geographies.

Details

Geographies of Tourism
Type: Book
ISBN: 978-1-78190-212-7

Keywords

Book part
Publication date: 30 December 2013

Paris Tsartas, Harry Coccossis and Magdalena Vasileiou

The aim of this chapter is to provide a holistic overview of issues and topics regarding tourism geography in Greece: from its origins to its current situation. By following a…

Abstract

The aim of this chapter is to provide a holistic overview of issues and topics regarding tourism geography in Greece: from its origins to its current situation. By following a historical tracking of tourism activities in this country and the growth of tourism geography as an academic domain at the university level, the main goal is to analyze the shift of academic research on tourism from geographical perspective, as presented in both the Greek and English language literature. The chapter concludes that there is a need for practical orientation and redefinition of typologies of tourism geographies in order to apply a more sustainable and cross-disciplinary approach in the academic discourse on Greek tourism.

Details

Geographies of Tourism
Type: Book
ISBN: 978-1-78190-212-7

Keywords

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