Results 101 to 110 of about 15,241 (298)

Political Ideology Shapes Reporting Regulation: SEC Commissioners' Views on IFRS for US Issuers

open access: yesJournal of International Financial Management &Accounting, EarlyView.
ABSTRACT The Securities and Exchange Commission (SEC) initiated rulemaking steps toward adopting International Financial Reporting Standards (IFRS) for US issuers in 2007, but it never issued a final decision. In this paper, we use public material and interviews to examine the links between commissioners' political ideology and their views on IFRS.
Kirstin Becker   +3 more
wiley   +1 more source

Universal Principles of Media Ethics: South African and German Perspectives [PDF]

open access: yesGlobal Media Journal: German Edition, 2012
The increasingly globalised nature of media and journalism has led to a review of ethical standards, mainly to find universal ethical values which are applicable in a world with countless different cultures.
Lea-Sophie Borgmann
doaj  

Guaranteed Basic Income from the Perspective of Self‐Determination Theory

open access: yesJournal of Management Studies, EarlyView.
Abstract In capitalistic societies the concepts of income and labour are inseparable, and as such, providing all citizens with an unconditional living wage is a contentious issue. Capitalist ideals that emphasize individual effort, competition, and financial prosperity have spurred tremendous economic growth but underestimate human motivation and have ...
Joshua L. Howard
wiley   +1 more source

Facilitating Marketization à contrecœur: Why Stakeholders May Continue to Support Organizations that Introduce Market Practices Violating their Values

open access: yesJournal of Management Studies, EarlyView.
Abstract Research on institutional logics provides ample evidence that market logic and its associated practices have spread across fields within capitalist societies – a phenomenon commonly called ‘marketization’. However, logics research has paid little attention to the individual‐level mental processes that facilitate marketization.
Moritz Gruban, Aurélien Feix
wiley   +1 more source

Complex Freedom [PDF]

open access: yesInterdisciplinary Description of Complex Systems, 2009
We have a very strong intuition and a very strong feeling that we, as human beings, generally have freedom of the will and freedom of the action. It seems that in most situations we can do this or that; namely, we can do action A or we can refrain from ...
Davor Pecnjak
doaj  

The Libertarian roots of the EFF.

open access: yes, 2019
A full review of EFF staffers between the years 2001 and 2004, andtheir employment history, reveals conflicts of interests with big technologycompanies (that have a history of privacy violations). Paired with ananalysis of the political/philosophical positions of key members, includingfounders and presidents, this study highlights wider problems ...
openaire   +2 more sources

The Mission (Im)possible of Climate Action through Quixotic Institutional Work

open access: yesJournal of Management Studies, EarlyView.
Abstract The ‘iron cage’ of the (neo‐) liberal‐capitalist system prioritizes economic returns over climate protection. Formerly powerful nation‐states are subordinated to the rule of markets, whereas business elites have been freed from substantial responsibility for social and environmental concerns.
Giuseppe Delmestri, Elke S. Schuessler
wiley   +1 more source

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