Urbanization and sustainable development for inclusiveness using ICTs

The arrival of information and communication technology (ICT) as well as the deployments of free and open-source software (FOSS) have brought hope to developing countries that the use of enabling technologies potentially mitigates the impact of global environmental and socio-economic crises, and it drive radical changes in a user's skills or culture. In 2019, with widespread territorial disparities, approximately 53.6% people were connected to the Internet worldwide. The majority of the offline user lives in the least developed countries, and only 19% of them use the internet, compared to 87% in developed nations. Sustainable development depends on successful management of open and inclusive urban development, especially in low-income and middle-income countries, where the fastest urbanization is expected to occur by the year 2050. The application of ICT enhances the independence, dignity, and equal opportunities of all people, thereby promoting their integration into society. An inclusive approach-based citizen participation is extremely important for building an inclusive society. Furthermore, this study highlights the current issues and challenges in developing countries, as well as the role of ICT in promoting socio-economic development, where it can serve as a catalyst for the implementation of the concept of sustainable urbanization. Considering the emerging socio-technological aspect, a framework for a sustainable socio-technical ecosystem is presented here to achieve economic independence and empowerment.     

Commodity tail risks

In this study, we investigate the cross-section of option-implied tail risks in commodity markets. In contrast to findings from equity markets, left and right tail risks implied by option markets are both large. Commodity-specific variables exert the largest influence on tail risk, while there is no evidence of systematic commodity factors that are linked to tail risk. Additionally, we find strong links to the equity markets, but also comovements to macroeconomic factors. Left or right tail risks are largely independent of variance risk premiums. Finally, both left and right tail risks are priced in the cross-section of commodity futures returns.     

马克思主义中国化指引下的中国财政理论发展*

党的十九届六中全会梳理党的百年奋斗重大成就和历史经验，高度肯定了马克思主义中国化新的飞跃的伟大理论成就，并重点阐述了习近平新时代中国特色社会主义思想的深刻内涵。本文认真学习贯彻党的十九届六中全会精神，回顾党领导下我国财政发展的实践经验和理论支撑，从四个方面展开研究：一是毛泽东思想指引下的中国社会主义财政理论建立；二是中国特色社会主义理论体系指引下的中国特色社会主义财政理论形成；三是习近平新时代中国特色社会主义思想指引下的新时代中国特色社会主义财政理论构建；四是结合笔者的长期研究提出构建新时代中国特色社会主义财政理论体系的一些认识。     

“八合一”理念下城市滨水空间营造的 六个维度

上海自2002年启动黄浦江两岸综合开发后，于 2014年底提出《黄浦江两岸地区公共空间建设三年行动计 划》，作为其中杨浦滨江南段公共空间的总设计师团队，深度 介入了上海城市滨水空间的复兴。依托实践提出“八合一”理 念，即城市设计、建筑设计、景观设计、市政设计、水工设 计、生态修复、智能设计和艺术设计协同合作；并在突破学科 壁垒的基础之上，构建包含系统化空间营造、历史文脉延续、 基础设施复合、场景节点构筑、生态环境修复和公共艺术植入 的六维城市滨水空间再生体系。     

Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support

Positive perceptions of career success are critical among accounting professionals, given their connection with performance, turnover and organisational commitment. Drawing on career stage theory, this study explores the perceptions and experiences of career success among 475 aspiring (Accounting/Finance students), 305 early career accountants (ECAs) and 165 managers/recruiters in Australia. Findings reflected both objective and subjective dimensions of career success alongside notable differences between aspiring accountants and ECAs, highlighting shifting views across the career stages of exploration and establishment. While ECAs were largely positive about their access to career success, managers/recruiters identified ways to create further opportunities for ECAs' career success.     

Beating the advertising drum for the employer: How legal context translates into good HRM practice

The legal context is constitutive for the legitimacy of HRM practices. In this paper, we use an institutional work approach to investigate how a legal mandate requiring employers to state the minimum pay in job advertisements in Austria was translated into a legitimate HRM practice over time. In this process, HR practitioners translated the law into an HRM practice going well beyond the legal requirements. In contrast to merely constraining HRM practice, we find HR practitioners actively engaging with the legal context. In the discursive struggle over a legitimate translation of the law into practice, actors speaking ‘for HRM’ were mostly HRM consultants and service providers building on an individualist and unitarist frame of reference for employment relations. Our findings contribute to a contextualized understanding of HRM practices by considering the interaction of HR practitioners and legal context.     

Sensemaking of environmental commitment: a socio-historical contextualization of post-Soviet managers’ views

The different social contexts and historical backgrounds of countries in which companies operate may influence how their managers understand and apply the concept of environmental commitment. Thus, the understanding of environmental commitment in the post-communist societies of Central and Eastern Europe can be expected to be different from the Western markets. This study sheds light on these issues by analyzing managerial stories about environmental commitment in Russia. It explains how managers’ sensemaking is shaped by the Soviet socio-historical context. This study contributes to the limited literature on environmental commitment in post-communist societies and provides a link between environmental commitment and sensemaking research, thus responding to recent calls for a clarification of the microfoundations of corporate social responsibility.     

Conceptualizing cross-country analyses of family firms: A systematic review and future research agenda

The national context in which family firms operate influences their behavior and firm-related outcomes. Especially how and why family businesses differ across contexts has therefore received growing interest. Yet, the insights on family businesses across countries remain fragmented and lack integration, especially regarding how the cross-country context is operationalized. Building on comparative cross-national research, this review aims to bridge the disciplines of international business and family business. I analyze the current field of cross-country family business research building on a systematic literature review of 105 peer-reviewed studies in the period 2000–2020 with the goal to collect and structure the current body of knowledge and build a future research agenda. The findings highlight different approaches that family business research utilizes to operationalize “cross-country” elements, outlining how research applies direct comparisons between countries and comparisons based upon theoretical perspectives. Building upon this conceptualization of cross-country operationalizations, the study provides several new avenues for future research.     

Technological sovereignty of the EU in advanced 5G mobile communications: An empirical approach

Two key issues within the debate around ‘technological sovereignty’ in the European Union are (i) access by countries and firms to enabling and emerging technologies and (ii) how strategic dependencies can be managed in order to preserve competitive positions in global value chains. In this paper, we present and discuss a multidimensional synthetic metric – the Technological Sovereignty Index (TSI) – to provide a global measure that captures the degree of exposure to specific technologies by a country (or group of countries) as well as the vulnerabilities that may be present. The paper validates the TSI by examining the EU's position (until 2021) within the global value chain of advanced 5G mobile communications, focusing on the hardware and component segments. Our findings reveal a weak degree of technological sovereignty due to (i) the shortage of specialized human capital in the EU and (ii) outsourcing trends in the relevant segments; however, untapped capabilities may exist that could partially offset strategic shortcomings.