While nonfinancial key performance indicators have recently gained importance in corporate reporting, their preparation process for management reports has remained a «black box». Based on interviews with experts from various areas and hierarchical levels, the study empirically analyzes preparation processes in three publicly listed and four privately held German firms. The findings provide detailed insights into phases of preparation processes. Moreover, the promotor model is applied to determine the roles and communication of process participants. In addition, several internal and external factors influencing the process design are discussed using organizational theories. The findings of this study offer several implications for academics and stakeholders such as preparers or regulators.
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Empirical Evidence on Process Design and Determinants
Queer-Feminist Solidarity and the East/West Divide
Edited by Saltanat Shoshanova, Katharina Wiedlack and Masha Godovananya
Systemic Integration and Cluster-Based Learning
Donald L. Birx, Annette M. Holba and Patricia T. Bahr
Redesigning Higher Education: Systemic Integration and Cluster-Based Learning tells the story of ongoing change and transformation at Plymouth State University during challenging demographic and financial times in higher education. With many institutions merging or closing across the nation, Plymouth State University’s fifteenth president brought a vision for organizational transformation grounded in holistic integration with student-centered decision-making. The transformation began with reorganizing twenty-four academic departments and three colleges into seven Integrated Clusters of discipline-based communities. Redesigning Higher Education uses a storytelling narrative approach to provide a practical application of the radical changes meant to transform the higher education experience.
From the 1980s to the Present
Nearly a third of religious liberty cases decided by the U.S. Supreme Court addressed religion and education. Numbers that high, the problem definitely deserves consideration of international public. What were the main forces that shaped religious liberty in public education in one of its most formative periods? Did the introduction of religious liberty legal framework in public schools advance religious liberty of students as independent autonomous actors? The author discusses this cultural problem from a broad and complex perspective: both internationally recognized theory of a child’s religious freedom rights and the American models of religious liberty. To cover a wide spectrum of viewpoints, she analyses a broad selection of documents, from state and NGO publications to media coverage.
Current Situation, Problems and Policies
Edited by Elif Nuroğlu and Çiydem Çatak
The contributing authors in this book emphasize that in Turkey the female labor force participation rate is distinctly lower than in advanced economies despite a significant improvement in the last decade. The indicated data evoke several simple questions. Firstly, what's holding women back? What are the impediments to female labor force participation that cause the gender gap in employment? Secondly, what are the costs of lower economic participation of women for themselves, their families and the economy as a whole? We hope that identifying and assessing factors that enhance or mute labor force participation of women can open important policy insights.
Edited by Hans-Albrecht Koch
Dreißig Jahre lang unterstützte den Dichter und Übersetzer Rudolf Alexander Schröder, den herausragenden Wegbereiter und eigenständigen Vertreter der literarischen Moderne, der Altphilologe und Komparatist Ernst Zinn, Editor der Werke Rilkes, Borchardts und Kassners. 1934 begann ein Briefwechsel, der bis an Schröders Lebensende anhielt und dessen Horaz- und Vergil-Übertragungen erst ermöglichte.
Die Edition vereint die rund 120 Briefe, Karten und Telegramme, darunter auch einige von Zinns Frau, der Sängerin Walburga Zinn, und Schröders Schwester, Dora Schröder, die aufseiten des Dichters einen Teil der Korrespondenz erledigte. Ein ausführlicher Kommentar ergänzt die Briefe, ordnet diese in ihren Kontext ein und erläutert historische Details und Anspielungen.
Analyzing the Hostile Environment
Mary Welek Atwell
This work traces the historical and legal developments surrounding the public awareness of sexual harassment in the United States. The book looks at the issue from a theoretical perspective, analyzes relevant Supreme Court decisions, and discusses the reactions to the testimony of Anita Hill. It further examines sexual harassment in academic settings and the special issues that relate to sexual misconduct in the military. After considering the nexus between sexual harassment and politics, the book concludes with thoughts on the lasting impact of the #MeToo movement.
Edited by Ivan Zhavoronkov
The Socio-Cultural and Philosophical Origins of Science discusses the formation of spiritual culture and reveals the prerequisites for the developments of philosophy (reflection), science (objectification), religion (spirituality), and art (conventionality) from a common root: animistic thinking. Philosophy emerges as reflexive thinking which transforms the animistic into the ideal, the polarization of which into a subject-object relation becomes the basis for the emergence and development of science. The study shows that any new thought in culture that answers the question of being goes through the same stages of mysticism, poetics, rhetoric, grammar, logic, and mathematics. The book is designed for students to prepare for the PhD candidate examination in the philosophy of science, as well as for scholars (scientists) interested in the methodology of scientific knowledge. It would also appeal to both students and professors in various disciplines across humanities and social sciences, as well as to anyone interested in understanding the commonalities and differences among, and the origins of, philosophy, science, religion, and art.
Bis heute ist nicht abschließend geklärt, ob Strafgefangene vollständig in der Sozialversicherung zu berücksichtigen sind. Debattiert wird dabei vor allem über eine Einbindung von Strafgefangenen in die gesetzliche Rentenversicherung. Im Buch werden die aktuellen rechtswissenschaftlichen sowie rechts- und sozialpolitischen Entwicklungen im Bereich der sozialen Sicherung von Strafgefangenen im nationalen Recht aufgezeigt und untersucht. Im Fokus steht die Stellung von Strafgefangenen in den Zweigen der Sozialversicherung einschließlich der Arbeitslosenversicherung de lege lata, die geprüft und verfassungsrechtlich bewertet wird. De lege ferenda werden die erlangten Erkenntnisse abschließend rechts- und sozialpolitisch gewürdigt.