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This paper aims to present arguments about how a complex concept of privacy labeling can be a solution to the current state of privacy.

The authors give a precise definition of Privacy Labeling (PL), painting a panoptic portrait from seven different perspectives: Business, Legal, Regulatory, Usability and Human Factors, Educative, Technological and Multidisciplinary. They describe a common vision, proposing several important “traits of character” of PL as well as identifying “undeveloped potentialities”, i.e. open problems on which the community can focus.

This position paper identifies the stakeholders of the PL and their needs with regard to privacy, describing how PL should be and look like to address these needs. Main aspects considered are the PL’s educational power to change people’s knowledge of privacy, tools useful for constructing PL and the possible visual appearances of PL. They also identify how the present landscape of privacy certifications could be improved by PL.

The authors adopt a multidisciplinary approach to defining PL as well as give guidelines in the form of goals, characteristics, open problems, starting points and a roadmap for creating the ideal PL.

Upcycling is conceptualised as a digital historical research practice aimed at increasing the scientific value of historical data collections produced in print or in electronic form between the eighteenth and the late twentieth centuries. The concept of upcycling facilitates data rescue and reuse as well as the study of information creation processes deployed by previous generations of researchers.

Based on a selection of two historical reference works and two legacy collections, an upcycling workflow consisting of three parts (input, processing and documentation and output) is developed. The workflow facilitates the study of historical information creation processes based on paradata analysis and targets the cognitive processes that precede and accompany the creation of historical data collections.

The proposed upcycling workflow furthers the understanding of computational methods and their role in historical research. Through its focus on the information creation processes that precede and accompany historical research, the upcycling workflow contributes to historical data criticism and digital hermeneutics.

Many historical data collections produced between the eighteenth and the late twentieth century do not comply with the principles of FAIR data. The paper argues that ignoring the work of previous generations of researchers is not an option, because it would make current research practices more vulnerable and would result in losing access to the experiences and knowledge accumulated by previous generations of scientists. The proposed upcycling workflow takes historical data collections seriously and makes them available for future generations of researchers.

The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.

The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.

Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.

The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.

The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.

The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.

While the relevance and rationale of strategic communication in organized religion are prevalent in academic and professional literature, there exists a dearth of both theoretical concepts and empirical knowledge, especially from a European perspective. Therefore, this chapter examines how strategic communication can be modelled in organized religion with its specific characteristics and logics by building a framework for strategic communication in this field of research. The framework questions perspectives of strategic communication and communication management that only concentrate on entities like famous persons, groups, movements or organizations and less on belief systems, organized and less organized entities interacting with each other. Religious organizations follow other rationalities like companies or non-profit organizations. Therefore, theories of corporate communication or public relations do not fit within the realm of organized religion, whose mission goes far beyond the organization. Taking into account religious institutions in strategic communication, this chapter delivers new theoretical insights by demonstrating how strategic communication can contribute to the specific purposes of organized religion. Furthermore, the study indicates the specific challenges communication professionals working in the area of religion are confronted with. Finally, it offers practical solutions for the specific field of organized religion by evolving specific target horizons of organized religion. Activating and developing the communication function of more or less independent bodies are main tasks for communication professionals working in organized religion and other meta-organizations.

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper revealed that tax evasion is morally acceptable in Jordan under some circumstances, indeed there could be an affirmative duty to evade taxes since the government is perceived to be highly corrupted. The findings also show that while the extent of the governmental corruption has a positive (negative) effect on tax non-compliance (tax morale), the efficient expenditure of governmental tax revenues has a negative (positive) impact on tax non-compliance (tax morale). The individuals’ tax non-compliance decisions are likewise positively affected by the tax rates and by the taxation system’s being perceived as unjust, but decline with the increase of audit rates and the subsequent penalty rates. The degree and effectiveness of these determinants are dependent on the individual’s level of risk aversion, financial constraints and the surrounding referent groups. The results also confirm that individual factors play a significant role in determining the level of tax morale. Overall, the tax morale level and the compliance decision of an individual are greatly influenced by gender, age, educational level, occupational status and religious background.

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

The purpose of this paper is to analyze the macroeconomic determinants of life insurance demand in India. The recent decline in life insurance activity calls for a study on the factors influencing life insurance demand in India.

This study employs econometric techniques like augmented Dickey-Fuller test, Johansen cointegration test, vector error correction models and the Granger causality test to estimate the macroeconomic predictors of life insurance demand in India, during the period 1980-1981 to 2013-2014.

Financial sector development and inflation positively influence life insurance demand in India. The real rate of interest and income are negatively related to life insurance consumption. The study finds an insignificant relation between the level of social security expenditure and life insurance buying. Financial sector development is found to Granger-cause life insurance demand.

Product-wise analysis of life insurance demand is not attempted due to lack of unit-level data. The impact of regulatory changes on life insurance demand in India is not attempted.

Intervention by the policy makers is required to arrest the decline of life insurance activity in India. Efforts are required to widen the financial sector of the Indian economy to accelerate the growth of life insurance activity.

The paper introduces a new measure of life insurance demand, the total regular new business premium, in the estimation of life insurance demand determination.

The purpose of this paper is to study three apologies or statements offered by the Vatican and/or Pope Benedict XVI after a much‐debated lecture at the University of Regensburg in Germany in 2006. The rhetorical model of apologizing and apologetic ethics proposed by Hearit is applied and tested in the study with the aim of expanding his theory.

The research design is qualitative and based on a case study methodology combining rhetorical criticism and ethics with crisis communication theory.

The analysis shows that although Hearit's approach allows us to both describe, explain and evaluate the apologies or statements offered by the Vatican and/or the Pope during the crisis, it does not take into account the globalizing context, or the more complex and less evident sociocultural order, into which their crisis communication is embedded.

The paper introduces and discusses the new concept of meta‐apology, i.e. an apology where the apologist is no longer apologizing for what he or she may have done wrong – because he or she does not have to, according to their own sociocultural order – but for the negative effects that the act committed by the apologist may possibly have caused.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

This article presents a theoretical investigation of the concept of ‘subject’ or ‘subject matter’ in library and information science. Most conceptions of ‘subject’ in the literature are not explicit but implicit. Various indexing and classification theories, including automatic indexing and citation indexing, have their own more or less implicit concepts of subject. This fact puts the emphasis on making the implicit theories of ‘subject matter’ explicit as the first step. A very close connection exists between what subjects are, and how we are to know them. Those researchers who place the subjects in the minds of the users have a conception of ‘subject’ different to that possessed by those who regard the subject as a fixed property of the documents. The key to the definition of the concept of ‘subject’ lies in the epistemological investigation of how we are going to know what we need to know about documents in order to describe them in a way which facilitates information retrieval. The second step therefore is an analysis of the implicit epistemological conceptions in the major existing conceptions of ‘subject’. The different conceptions of ‘subject’ can therefore be classified into epistemological positions, e.g. ‘subjective idealism’ (or the empiric/positivistic viewpoint), ‘objective idealism’ (the rationalistic viewpoint), ‘pragmatism’ and ‘materialism/ realism’. The third and final step is to propose a new theory of subject matter based on an explicit theory of knowledge. In this article this is done from the point of view of a realistic/materialistic epistemology. From this standpoint the subject of a document is defined as the epistemological potentials of that document.