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This paper aims to examine whether variations in country-specific business integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can explain variations in earnings quality (EQ) in Northern and Southern EU civil law countries.

Regarding EQ, the analysis builds on the “small gain, small loss” (SGSL) model of Burgstahler and Dichev (1997) and Burgstahler and Chuk (2015). The authors explain SGSL with the BI. Southern Europe or “Club Med” is typically associated with a less rigorous institutional regime than Northern Europe.

Results evidenced higher EQ in the Northern EU compared with the Southern EU. Furthermore, EQ is explained successfully with the Business Integrity Index (BII) and ESG. The results suggest that BII and ESG represent different dimensions, and, therefore, both should be included in the models explaining EQ.

The results show that the Northern EU civil law countries have higher EQ compared with the Southern EU civil law countries. The difference is explained by the BII variable. For the Southern EU, legislators and other public policy decision-makers should build up and apply tools to limit and fight corruption in those jurisdictions. The impactful elimination of corruption would, in turn, establish a firmer basis to foster ethical behavior and financial market sophistication developments.

The study offers additional insights on the determinants of EQ in the EU civil law countries. The prior literature has argued that, categorically, in common law countries firms engage in higher-quality reporting than those in civil law countries. The results evidence that EQ varies within the EU civil law countries; that is, a country’s BI and firm-specific ESG contribute to the explanation for EQ. A more specific explanation for the reasons in the EQ “within” civil law jurisdictions could be related to legislators and other public policy decision-makers in charge of establishing regimes and public policies supporting high-quality accounting.

This chapter is about the modern (Western) educational regime, educational industry paradigm and schooling process, while focussing on statutorily imposed and legally enforced schooling as the main aspect of the hidden curriculum within a globalizing world.

It is about children's productive labour through schooling, whereby children's labour power is consumed, produced and reproduced on behalf of social formations under the capitalist mode of production (CMP).

The claim that a well-educated population is essential for development so that all societies share an interest in having children participate in schooling as much as possible is the central element of the Western education industry paradigm, the global appeal of which is reflected in how compulsory schooling has been embraced almost everywhere in conjunction with being heavily promoted within the ‘international community’ and widely endorsed by researchers, scholars and similar observers.

Contrary to Bowles and Gintis's correspondence principle, the structure of schooling is not an identical to the structure of the workplace in that it entails compulsion, whereby schooling is as efficient and effective as possible in meeting the needs of the CMP.

The CMP benefits from the state having shifted confinement as a mechanism to force people to work onto schooling; or, from compulsory social enclosure, whereby schools increasingly resemble military and prison systems.

Compulsory social enclosure helps to ensure that children's productive capacity – or labour power – is enhanced to the benefit of the CMP, this being the major factor in accounting for its appeal and advance on the world stage, globally.

The main purpose of this paper is to construct a conceptual model that addresses one of the most urgent matters for contemporary organizations, which is how organizations are to learn and integrate sustainability in its’ working processes. The guiding research question reverberates around how organizational learning (OL) and corporate entrepreneurship (CE) can promote and facilitate sustainability practices in organizations.

This paper uses knowledge from OL and CE theories representing tools to think with for an exploration of how to actualize sustainability practices in organizations.

This paper construes and presents a four-phase multilevel conceptual model for the analysis and creation of sustainability practices using insights from OL and CE. OL contributes with vital parts for creating sustainability practices in organizations delineated by continuous feedback and feedforward loops on individual, group, organizational and societal levels. CE prompts essential process and concrete working elements accentuating the importance of acquiring sustainability in all phases of the change process.

The outlined conceptual model is general and need to address the deeper complexities and context dependencies of sustainable practice in organizations in a more elaborate form. Thus, the proposed model calls for empirical scrutiny and further theoretical development.

Derived from two interrelated fields of research, this paper contributes with a novel model addressing how sustainability practices can be conceptualized and facilitated in organizations. By using OL theory in combination with CE studies, the proposed model seeks to capture key elements to guide new understandings of and transitions to sustainable practices in organizations.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

The chapter aims to evaluate the effectiveness of the entrepreneurship training programmes implemented in public and private universities in the entity of Guanajuato, located in the central part of Mexico. A simple random sample of 449 students who participated in these programmes was collected. The survey data were statistically analysed to determine if the participants’ capability of agency and the influence of their closest social groups – university, family and regional socioenvironmental – increase the entrepreneurial intentions of university students. Results showed that the capability of agency was directly improved after participation in the programme, while entrepreneurial intentions were indirectly influenced by the institutional and business environment.

If we are to examine the role of “controls” in different experimental settings, it is appropriate that the word be defined carefully. The Oxford English Dictionary (Second Edition) defines the verb “control” in the following manner: “To exercise restraint or direction upon the free action of; to hold sway over, exercise power or authority over; to dominate, command.” So the word means something more active and interventionist than is suggested by it’s colloquial clinical usage. Control can include such mundane things as ensuring sterile equipment in a chemistry lab, to restrain the free flow of germs and unwanted particles that might contaminate some test.

Milk is big business today in many nations, particularly those in Europe and North America. Thirty‐five countries produce 85 percent of the world's supply; the Soviet Union alone produces 20 percent of that total. The cow is the major source of milk, although the milk of sheep, goats, horses, water buffalo, camels, asses, reindeer, and llamas is also consumed by humans.

In the discussion groups subjects will be taken up which are not dealt with in the lectures. The subjects to be taken up in the discussion groups of each week and the assignments relating thereto will be announced well in advance of the meetings.