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The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.

The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.

The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.

The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

The interdisciplinary nature of video networking, coupled with various recent developments in standards, proposals and applications, poses great challenges to the research and industrial communities working in this area. The main purpose of this paper is to provide a tutorial and survey on recent advances in video networking from an integrated perspective of both video signal processing and networking.

Detailed technical descriptions and insightful analysis are presented for recent and emerging video coding standards, in particular the H.264 family. The applications of selected video coding standards in emerging wireless networks are then introduced with an emphasis on scalable video streaming in multihomed mobile networks. Both research challenges and potential solutions are discussed along the description, and numerical results through simulations or experiments are provided to reveal the performances of selected coding standards and networking algorithms.

The tutorial helps to clarify the similarities and differences among the considered standards and networking applications. A number of research trends and challenges are identified, and selected promising solutions are discussed. This practice would provoke further thoughts on the development of this area and open up more research and application opportunities.

Not all the concerned video coding standards are complemented with thorough studies of networking application scenarios.

The discussed video coding standards are either playing or going to play indispensable roles in the video industry; the introduced networking scenarios bring together these standards and various emerging wireless networking paradigms towards innovative application scenarios.

The comprehensive overview and critiques on existing standards and application approaches offer a valuable reference for researchers and system developers in related research and industrial communities.

The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent research is paying attention to public–private hybrid organisations. This study explores the main focus and critique of current and past literature on public–private hybrids and sustainability reporting.

To explore the recent field of sustainability reporting in public–private hybrids, this study adopts a structured literature review on studies collected from the scientific platforms Scopus and Web of Science.

Findings revealed a young and growing field of research. Also, it emerged how more profound attention is being paid to the features and drivers of sustainability reporting in the public–private sector, along with a stimulus for further research on new reporting frameworks.

Considering the novelty of the research field, the collection of analysed studies was very limited. Moreover, grey literature was not incorporated into the research. In addition, only two sources of data were considered.

This study includes different implications regarding sustainability reporting in public–private hybrids, emphasizing transparency, accountability and the need for further research and adoption of external assurance.

Because of the novelty of the research field, this is the first study to focus on literature that addresses the relationship between sustainability reporting and public–private entities. Furthermore, using a structured literature review has provided a profound view of the published literature.

Smart scenarios related to industries or cities, characterized by intensive technology transfer and use of innovative and disruptive technologies, have been in the spotlight either on academic or organizational discussions, especially those with a technocentric focus. Among these technologies, artificial intelligence (AI) emerges as the most challenging one due to its complexity. Therefore, this chapter aims to address AI, in particular the future of the labor market, exploring the challenges regarding the skills required in the context of AI technology, addressing its uses, challenges, and benefits. In order to achieve this goal, a systematic review was conducted on the extant literature using the methodology Methodi Ordinatio. The results show that the current literature is gradually changing from a more critical and negative view of AI to a more optimistic one, with more positive approaches and expectations regarding its benefits. As practical implications, the findings can be used as a guide for governments to develop strategies aiming to deal with upcoming challenges, especially regarding future jobs and employability.

The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way universities decide to communicate IC to their stakeholders and identify potential patterns and trends. In addition, the relation between the level and the type of IC Web disclosure in universities and academic rankings as a proxy of performance is explored to reveal interrelations.

The study is based on a sample of 128 universities coming from Greece (22), Italy (58) and Spain (48). The websites of the universities are content-analysed to measure the level of IC disclosure. The IC disclosure metrics are then correlated with the academic rankings of the World Ranking.

While the level of IC disclosure among universities and among countries is not homogeneous, human capital and internal capital items are more heavily disclosed compared to external capital items in all three countries. In addition, larger universities in terms of number of students tend to disclose more on IC. Moreover, there is a positive correlation between the level of IC Web disclosure and the academic ranking that challenges the IC disclosure strategies followed by the universities.

The paper represents an innovative contribution to the existing literature as it investigates websites to assess the level of IC disclosure provided by universities in a comparative perspective. Furthermore, it analyses the relationship between the online IC disclosure and European universities’ academic rankings and provides evidence on the interaction between the IC disclosure and the ecosystem in which the universities operate contributing to the fourth stage of IC research.

The wage effect of job–education vertical mismatch (i.e. overeducation) has only recently been investigated in the case of Ph.D. holders. The existing contributions rely on ordinary least squares (OLS) estimates that allow measuring the average effect of being mismatched at the mean of the conditional wage distribution.

The authors implement a recentered influence function (RIF) to estimate the overeducation gap along the entire hourly wage distribution and compare Ph.D. holders who are overeducated with those who are not on a specific sample of Ph.D. holders in different fields of study and European Research Council (ERC) categories. Moreover, the authors compare the overeducation gap between graduates working in the academic and non-academic sector.

The results reveal that overeducation hits the wages of those Ph.D. holders who are employed in the academic sector and in non-research and development (R&D) jobs outside of the academic sector, while no penalty exists among those who carry out R&D activities outside the academia. The size of the penalty is higher among those who are in the mid-top of the wage distribution and hold a Social Science and Humanities specialization.

Two policies could reduce the probability of overeducation: (a) a reallocation of Ph.D. grants from low to high demand fields of study and (b) the diffusion of industrial over academic Ph.Ds.

This paper observes the heterogeneity of the overeducation penalty along the wage distribution and according to Ph.D. holders' study field and sector of employment (academic/non-academic).

AFTER the long war in Paraguay, the little railway built by the tyrant Lopez, that ran from Asuncion to Paraguari, only some thirty miles, fell into a semi‐ruinous condition.

The purpose of this study is to understand the interaction between the component domains of doctoral value to identify those which have a greater influence on overall perceptions of the value of a doctorate. This study also investigates what may lead an individual to say the doctorate was not worth doing.

Using Bryan and Guccione’s (2018) conceptual model of “doctoral value”, this study used a qualitative survey, to examine 261 perceptions of the value of the doctorate in a range of employment contexts.

Individual perceptions of value are dynamically influenced by the fulfilment of expectations, career achievements and the employer’s perception of the doctorate’s value. The authors found that the circumstances of respondents’ current employment are the most common predictor of overall perceived value and that those who reported that their doctorates were “not worth doing” attributed this to lack of a positive career outcome.

A recurring concept was that respondents considered that their doctorate had been “worth doing” for the value it conveyed to them personally, but not “worth having” because of its low value to employers. This new understanding illustrates the complexity of decision-making and the individual career timelines that influence value. This study positions the “career value” and “personal value” domains as determinant in informing individual value judgements. The findings of this study lend weight to calls for doctoral education to focus on non-academic careers and also inspire further investigation into how non-academic employers recruit, motivate and value doctoral graduates.

This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with IR framework requirements. The study also proposes an analysis of the possible explanatory factors driving the level of IRD. Specific attention is devoted to examine the influence exerted by the public ownership on the level of IRD provided by SOEs.

The IRs published by a balanced sample of 18 European SOEs between 2013 and 2017 were examined through a manual content analysis. Several analyzes were performed to assess the relationship between the level of IRD provided by SOEs and some possible determinants.

Results show an increasing level of disclosure during the observed period, confirming the relevance of IR as a tool for transparency and accountability within the context of SOEs. Statistical analyzes show that government ownership, external assurance, investor protection and global reporting initiative guidelines adoption positively affect the level of IRD, while SOE size exerts a negative influence.

As this paper examines a context which has been under-investigated, it presents fresh knowledge about the evolution of IR adoption by European SOEs. Furthermore, this paper identifies some of the explanatory factors that drive the preparation of IR, thus providing international integrated reporting council, policymakers and standard-setters with the relevant information for inclusion in specific guidelines for IR by SOEs.