The value relevance of corporate voluntary disclosure in the Middle-East: The case of Jordan

We examine whether higher voluntary disclosure, resulting from privatization and the accompanying governance reforms, enhances the value of privatized Jordanian firms. We use panel data for 243 firm-year annual reports (over a period of 9 years from 1996 to 2004) and employ univariate and multivariate tests in order to test our hypothesis,. We construct a governance index to proxy for the impact of privatized firms’ governance on voluntary disclosure. Also, we control for the endogeneity of voluntary disclosure in its relation with firm value. Our multivariate results indicate that voluntary disclosure is positively associated with firm value. We also find that firm value is associated with industry types as a proxy for size. However, we did not find that growth and liquidity are associated with firm value.     

Rice to shrimp: Land use/land cover changes and soil degradation in Southwestern Bangladesh

This paper examines the impact of shrimp farming on rice ecosystem in a village in Southwestern Bangladesh. The village Damarpota has experienced transformation of 274 ha (79%) of its prime quality rice fields into shrimp farms during the period between 1985 and 2003. Prolonged shrimp farming for 5-, 10-, and 15-year period has increased soil salinity, acidity, and depleted soil Ca, K, Mg, and organic C content of all three types of soils in the villages to a variable degree and caused soil degradation that significantly affected the rice yield. Declined yield and acreage of rice jointly reduced the total production of rice and animal fodder. Soil degradation and loss of acreage under rice have threatened the sustainability of the village rice ecosystem.     

Coworking spaces: Understanding,using, and managing sociomateriality

Companies increasingly embrace the new types of work associated with coworking spaces. Coworking spaces started with the idea of a melting pot of open social interaction, collaboration, entrepreneurship, and innovation for freelancers, new ventures, or solo entrepreneurs. Companies may use coworking spaces to invigorate targets and further motivate and inspire their employees. Fundamental to achieving those targets is the coworking space’s interior design and architecture that incorporates emotional and social values that may benefit companies. Our sociomateriality perspective helps to analyze conditions in coworking spaces and guides suggestions on how companies revitalize by using coworking spaces. The purposeful design of the different social and work areas in coworking spaces can improve communication, collaboration, and innovation in companies.