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Preparation Processes of Nonfinancial KPIs for Management Reports

Empirical Evidence on Process Design and Determinants

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Matthias Nienaber

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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Das preußisch-polnische Verhältnis und der Positivismus

Eine kultursoziologisch-postkoloniale Revision

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Katarzyna Kostrzewska-Adam

Der Positivismus gilt als eine längst erschlossene Epoche. Die Erweiterung der literaturwissenschaftlichen Untersuchung um eine Anlehnung an den theoretischen Ansatz der kulturellen Hegemonie von Antonio Gramsci, die theoretischen Begriffe der Postkolonialen Theorie und das Konzept des literarischen Feldes von Pierre Bourdieu ermöglichte der Autorin jedoch einen neuen Zugang. Die Analyse fokussiert den Wechsel des Schreibstils vor dem Hintergrund des deutsch-polnischen Nationenkonflikts. Neben der Neubetrachtung der Genese des Positivismus, bietet dieses Buch einen tiefen Einblick in die Geschichte der deutsch-polnischen Beziehung in ihrem frühen Stadium und zeigt eine große gesellschaftliche Relevanz für das heutige Verhältnis.

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Edited by Claudia Claridge and Merja Kytö

Punctuation is an integral element in writing and has been so for centuries. The present volume brings together approaches in linguistics, stylistics and other fields to highlight the rich repertoire of issues involved in the study of punctuation. The contributions to the book discuss the grammatical, pragmatic, rhetorical and stylistic functions of punctuation, such as encoding emotion, metalinguistic marking, foregrounding and paralinguistic indication. They also highlight the sensibility of punctuation to genre and the speech-writing continuum, as well as the important role punctuation plays for reader interpretation. They further demonstrate how punctuation conventions change in time. The data is drawn from English, with one investigation devoted to German.

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Queering Paradigms VIII

Queer-Feminist Solidarity and the East/West Divide

Edited by Saltanat Shoshanova, Katharina Wiedlack and Masha Godovananya

Queering Paradigms VIII brings together critical discourses on queer-feminist solidarity between Western, post-Soviet and post-socialist contexts. It highlights transnational solidarity efforts against homophobia, transphobia and misogyny. It engages grass-roots activists and community organizers in a conversation with scholars, and shows that the lines between these categories are blurry and that queer theorists and analysts are to be found in all spheres of queer-feminist culture. It highlights that queer paradigms and theories are born in street protests, in community spaces, in private spheres, through art and culture as well as in academia, and that the different contexts speak to each other.

This anthology presents some of the radical approaches that emerge at the intersection of activism, community organizing, art and academia, through transnational exchange, migration and collaborations. It is a celebration of alliances and solidarities between activism, community building, art, culture and academic knowledge production. Yet, the collected work also brings forward the necessary critique of Western hegemonies involved in contemporary queer-feminist solidarity activism and theory between the ‘East’ and ‘West.’ It is an important thinking about, thinking through and thinking in solidarity and the East/West divide, setting new impulses to fight oppression in all its forms.

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Redesigning Higher Education

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.

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Iwona Zamkowska

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.

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Edited by Diane Antille

La fin du musée disciplinaire est-elle possible ? Au vu du retour à l’objet qui s’observe dans les discours scientifiques et muséographiques, cette question paraît devoir à nouveau être posée. Des muséologues, des professionnels des musées, et des chercheurs actifs en Suisse, en France et au Canada, mettent en évidence les différents regards portés sur les objets de musée. Ils discutent comment les disciplines, mais aussi l’histoire des collections et la culture dans laquelle elle s’inscrit, modulent ou non le potentiel pluridisciplinaire des objets. Leurs contributions proposent ainsi diverses façons de penser le retour à l’objet. Musée sans discipline, musée pluridisciplinaire, ou exposition conviant diverses disciplines autour d’une même matérialité sont envisagés.

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Rights under Trial, Rights Reflections

13 Further Acts of Academic Journalism and Historical Commentary on Human Rights

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Ben Dorfman

As the second decade of the twenty-first century closes, challenges to human rights have deepened. Democracy is under stress, cultural battles within states have become heightened, and strongman politics are on the rise. Contemporary and historical reflections on rights are perhaps more pressing than ever – projects this book takes on via plain-language forms blending academic and commentary-based styles.

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The Role of Women in Turkish Economy

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.

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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.