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The integral approach to risk is currently an important background for the local development processes within the sustaintability framework. Given the greater frequency and intensity of extreme climatic events in the period 2005-2015, whose inventory shows a total of 78 extreme climate events in the four thermal stations, the purpose of this paper is to analyze risk situations and their corresponding management in the tourist destinations (TD) of the Atlantic coast of Buenos Aires, Argentina.

Risk management in TDs has not been addressed in depth in the study area. Because of that, this study is exploratory and descriptive, and it was conducted by quantitative and qualitative methods. The occurrence of extreme weather events was the trigger of this study. Thereafter, the existence of risk situations was analyzed from the combination of natural hazards and material and human damage. The actions taken by the public sector were identified to make a diagnosis of the current management of coastal destinations in the province of Buenos Aires.

The result of this study shows that TDs do not apply integral models of risk management, as only 16% of the total registered events were attended by public management from reactive measures to the event. It is believed possible to replicate this study in other TDs, regardless of its main tourism modality, as the analysis carried out in the coastal destinations of Buenos Aires shows that it is necessary to plan and manage risk to avoid and/or mitigate material, social and economic damages of the resident and tourist population.

The main implication of the study, in practical terms, is associated with the incorporation of specific equipment for the detection of storms and other meteorological phenomena. In addition, it should start, from the management, with a process of awareness of the resident and tourist population about the risk and its consequences.

Knowing the existence of natural hazards is a strategic resource for public management. From the identification of the hazards, exposure and vulnerability of the population, it is possible to begin to take measures to mitigate the risk and conduct awareness campaigns about the risk situations that may arise from the occurrence of meteorological phenomena. in beach areas. In this sense, the development of a culture of risk is very important.

The relationship between the occurrence of extreme weather events and tourism has not been addressed in depth in Argentina. Therefore, this work provides an interdisciplinary vision (from tourism and physical geography) about the hazards that extreme phenomena represent in TDs, the situations of risk that they detaches there and the weakness of public management in coastal destinations of Buenos Aires. This case study shows that the absence of planning and risk management has serious implications for the continuity of the development processes of the destinations.

This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).

Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.

Results suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.

The authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.

Prior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.

This paper aims to examine the association of corporate social responsibility (CSR), family ownership and earnings management.

The authors specifically examine mining companies listed in Indonesia Stock Exchange during 2012-2014. Total observations are 105 firm-years. Research data are collected from sustainability reports, annual reports and annual financial statements. Data are analysed using panel data regression.

The evidence suggests a negative association between corporate social responsibility disclosures (CSRDs) and earnings management. The authors also examine the direct and moderating role of family ownership. The authors find a positive association between family ownership and earnings management. In addition, family ownership strengthens the negative association between CSR and earnings management.

This research only examines mining companies listed in Indonesia Stock Exchange, which limit the generalisation of the results.

The results should useful for: investors wishing to use the level of CSRD as an indicator of firm ethics, especially in relation to family-owned firms; capital-market regulators wishing to improve market transparency by introducing requirements to encourage more CSRD; and other users of financial statements, especially financial analysts to consider ownership structure, specifically family ownership.

Previous studies have mainly focussed on companies in the USA. This paper adds to the body of knowledge regarding whether the positive relationship between family ownership and CSR is also present outside the USA, especially in emerging countries. Further, this study examines the effect of family ownership on the association of CSR and earnings management, which rarely examined in previous studies.

This study aims to examine the most influential drivers, both product-specific and consumer-specific, affecting Asian consumers' willingness to pay (WTP) for organic olive oil.

To individuate the most influential drivers of WTP for organic products and to assess their effect, in terms of configurational paths and consumer profiles, this study sequentially employs explorative factor analysis approach and a fuzzy-set qualitative comparative analysis method. The survey is carried out in different areas of Asia (e.g. Pakistan, Vietnam and China).

The results suggest that Asian consumers' WTP for organic products is described by consumer-specific drivers (gender, occupation and household size) as well as product-specific drivers (product authenticity and sustainability, consumer ethnocentrism and food fraud risk perception).

The findings of the study permit the identification of different drivers that move consumers' WTP for organic olive oil. The study contributes to setting the ground for companies to propose and implement efficacious marketing strategies for organic olive oil in importing countries, such as Asia.

Cuenca, a World Heritage City, faces urban expansion as residents move to the outskirts, leaving the historic center abandoned and deteriorating. The challenge now is to relocate these spaces into sustainable and cohesive nodes. This research aims to identify cultural facility oversupply in the city center and understand the required usage for heritage buildings to promote a habitable, sustainable and cohesive historic center.

The study consisted of two phases. Firstly, a georeferenced spatial analysis and monthly usage frequency of each facility is proposed. Secondly, interviews explored the criteria for designating heritage buildings as cultural facilities. Additionally, a survey assessed urban habitability in three historic center parishes, measuring aspects like coverage, satisfaction and security from residents' perspectives.

The underutilization of cultural facilities demonstrates both inefficient heritage management and a lack of resident interest in cultural activities and neighborhood decision-making. Thus, ensuring collective ownership of heritage assets becomes crucial. Additionally, the municipality's approach to heritage must be reconsidered. While implementing a cultural program may seem faster and cheaper, the long-term cost-benefit of maintaining a cohesive historical center outweighs that of a dispersed city.

This paper calls for a fundamental reimagining of the concept of built heritage, emphasizing the need for a more inclusive and integrated approach that goes beyond museum and tourism-driven strategies. This perspective recognizes the importance of social, cultural and environmental sustainability in revitalizing the historic center, considering the broader context of the city and its diverse inhabitants.

In a country where judicial institutions are known to be inefficient and where activists have traditionally not engaged in legal mobilization, what explains the emergence of NGO strategic litigation? The author argues that a change in the legal opportunity structure impacts how activists interact with the legal system. Comparing two states in Mexico, the author demonstrates that the introduction of private prosecution rights opened the door for activists to litigate femicide cases. The emergence of strategic litigation has helped improve compliance with international human rights law and has had a demonstration effect on how to use the law to press for accountability.

The University of A Coruña (UDC) elaborated the SOSTAUGA project, aiming to reach a higher sustainable level of its water management. SOSTAUGA defined four priority points of action: the restoration of the natural courses on the campus; the adoption of an ecological sanitation model; the sustainable management of urban runoff; and the reduction of water consumption in university facilities and activities. This paper aims to present the methodology, the actions and the results related to the reduction of water consumption and the potential for the use of endogenous resources.

The agents involved were the senior management of the centres, the committees of the Green Campus, the scholarship students and the Office for the Environment. Several actions have been experienced: audit of water consumption in sanitary services; flow reduction in washbasin taps by means of valve adjustment (and repair of the valves when necessary); replacement of tap aerators with other more eco-efficient ones; replacement of faucets; introduction of dual-flush (DF) in cisterns; and information to users (eco-label).

Water audit reached 68% of the total number of washbasins and tanks in the UDC. Efficient aerator installation covered 16% of taps and valve adjustment covered the further 33.5% and provided flow reduction of 42%. Another 20% of valve units required repair. The current situation in toilets combines tankless flush valves and cisterns with single flush mechanisms. The introduction of DF mechanisms was assessed and proposed. The cost of these actions was very low, as evidenced by the investment return period while showing a high potential for user awareness.

Both from the environmental (water saving) and from the economic and social points of view, this study shows that similar projects aimed at the efficient and rational use of water are applicable to the universities and other public and private schools, with potentially positive results on sustainability and people awareness.

The Internet has had an impact on the lives of millions of people. Many could not work effectively without it. Over the past two or three years a variety of new and exciting information services have appeared on the Internet, each with its own distinct characteristics. Users, and potential users, of the Internet need to appreciate the models on which these services have been built. Presents an overview of the Internet and an analysis of its information services. Explains the relationships between the services to help users make an informed choice.

The CATRIONA (Cataloguing and Retrieval of Information over Networks Applications) Feasibility Study, funded by the British Library Research and Development Department and run at Strathclyde University, was a six‐month study which ended in January 1995. The feasibility study had two main aims: to investigate the technical, organisational and financial requirements for the development of applications programs and procedures to enable the cataloguing, classification, and retrieval of documents and other resources over networks; and to explore the feasibility of a library system supplier led collaborative project to develop such applications and procedures and integrate them with one or more existing library housekeeping systems and associated OPAC interfaces. The original proposal can be found at:<URL:http://www.bubl.bath.ac.uk/BUBL/catriona.html> This article outlines the context in which the feasibility study arose, the specific aims of the study, the main results of the study and possible future developments.