The new European Constitution recognises the function of the role of the social dialogue in the EU context as a key element of the European strategies. But the impression is that…
Abstract
The new European Constitution recognises the function of the role of the social dialogue in the EU context as a key element of the European strategies. But the impression is that the legal outcome contained in the too sober sentences of the European Constitu tion is not coherent with the role gained defacto by social partners today in the national members states and at the EU context. It is still striking the lacking of legal rules to guaranteeing the respect of transnational trade union rights as the right of association and strike. The philosophy promoting collective labour relations at EU level, enshrined in the Constitution, does not find a coherent development in the web of provisions interesting labour law and industrial relations. The language of the social democracy is not increased in all stages of the constitutional itinerary where it would be more appropriate and logic to involve social partners in all fields of their interests: macroeconomy and social policies.
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Kiran Pandian, Daniel Pfeiffer and Samson Qian
One aspect of the opportunities and challenges for cryptoassets concerns decentralized finance (DeFi). DeFi is a growing area of cryptoassets that couples blockchain technology…
Abstract
One aspect of the opportunities and challenges for cryptoassets concerns decentralized finance (DeFi). DeFi is a growing area of cryptoassets that couples blockchain technology, digital assets, and financial services. DeFi is a publicly available system on a decentralized blockchain network, offering financial products and applications. This chapter provides an overview of the DeFi universe that has enormous potential in various industries in the global market. It also discusses the implications of DeFi’s new wave and its applications involving initial coin offerings and stablecoins and specific challenges like the scalability trilemma in DeFi and financial markets.
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Duc Phan, Mahesh Joshi and Bruno Mascitelli
The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.
Abstract
Purpose
The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.
Design/methodology/approach
The study analysed the causal relationships between perceptions and the willingness of the accountants to adopt IFRS.
Findings
The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards IFRS adoption. Also, legitimacy desire enhanced the association between the perceived implications and the willingness to adopt IFRS.
Originality/value
The study contributes significantly to theory and practice as Vietnamese policy makers recently announced their strategic planning to full IFRS adoption by 2025.
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This paper aims to reconstruct the process that led to the appropriation of history – of a particular historical period, the Renaissance – as an intangible asset in the promotion…
Abstract
Purpose
This paper aims to reconstruct the process that led to the appropriation of history – of a particular historical period, the Renaissance – as an intangible asset in the promotion of Italian fashion on the international market after the Second World War.
Design/methodology/approach
The paper reconstructs the process that led to the appropriation of history – of a particular historical period, the Renaissance – as an intangible asset in the promotion of Italian fashion on the international market after the Second World War.
Findings
The successful debut of Italian fashion in the fifties can be explained through an intelligent marketing campaign which placed it directly in the centre of a well-known, appreciated, not to say indisputable, tradition of “good taste”: that of the Renaissance. Connecting Italian fashion with Renaissance Italy meant in fact introducing a kind of ante litteram guarantee of provenance – a “country branding” - recognized throughout the world, which, at the same time, evoked the splendour of a period in which Italian taste was a model to follow and imitate.
Originality/value
The studies on the history of the Italian fashion business have accepted the association of Italian fashion with Renaissance tradition as an element to be taken for granted, without inquiring into the historical legitimacy of such a coupling (either in the way in which it was produced or why it had such an important role). This paper dismantles the consistent rhetorical sedimentation with which the subject is encrusted and provides a new insight, showing that such continuity did not exist; on the contrary, it was the product of a marketing strategy.
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Haihua Wang, Shujie Li, Yanyan Gong and Ying Wang
This study aims to investigate the impact of corporate social responsibility (CSR) on green innovation by considering the three dimensions of green innovation cognition, behavior…
Abstract
Purpose
This study aims to investigate the impact of corporate social responsibility (CSR) on green innovation by considering the three dimensions of green innovation cognition, behavior and outcomes and to explore the role of situational and measurement factors in this relationship.
Design/methodology/approach
This study adopts a meta-analysis method to integrate 208,997 observations from 48 independent empirical studies on CSR and green innovation.
Findings
CSR positively affects green innovation cognition, behavior and outcomes. Additionally, the relationship between CSR and green innovation is stronger in Western cultural background than in Eastern ones. The impact of CSR on green innovation is also more significant in small and medium-sized enterprises (SMEs). Moreover, this study shows that the correlation between CSR and green innovation is stronger when the source of data is primary data and when green innovation is measured by non-patent methodologies.
Originality/value
This study elucidates the impact of CSR on green innovation and further clarifies the potential reasons for the divergent findings in existing related studies. The article enriches the theoretical results related to CSR and green innovation and provides valuable insights and references for corporate decision-makers.
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Fuangfa Panya and Pawinee Petchsawang
The study aims to investigate innovation capability as a mediator in the relationship between talent management (TM) and entrepreneurial firm performance in Micro, Small and…
Abstract
Purpose
The study aims to investigate innovation capability as a mediator in the relationship between talent management (TM) and entrepreneurial firm performance in Micro, Small and Medium Enterprises (MSMEs) in Thailand based on employer perceptions.
Design/methodology/approach
A questionnaire survey was completed by 674 MSMEs in Thailand, both directly and online. Four hypotheses were tested using structural equation modelling (SEM).
Findings
The results demonstrated that TM has a significant and positive influence on innovation capability, but no evidence was found for a positive relationship between TM and entrepreneurial firm performance. However, innovation capability positively influences entrepreneurial firm performance, and it fully mediates the positive relationship between TM and entrepreneurial firm performance. These results suggest that TM can enhance entrepreneurial firm performance if it is implemented with effective innovation capability.
Research limitations/implications
The SEM model was employed with a limited number of enterprises, so the sample cannot represent the full population, as there are more than three million MSMEs in Thailand. More countries and factors should be incorporated into the model.
Practical implications
The owner-managers and HR practitioners of MSMEs can utilise the study results to develop talent strategies and innovative interventions that will enhance their firm’s performance.
Social implications
This study thus aims to strengthen the capacities of MSME entrepreneurs and policymakers to elevate inclusive innovation capability in MSMEs and to also accelerate progress towards the Sustainable Development Goals (SDG); innovation is one of the three important aspects of SDG9.
Originality/value
The study contributes by filling the research gap related to TM in the MSME business and enterprise development literature, and it aids in creating innovation capability to increase effective investments in TM.