Corporate Aspects Research Articles

Soundwalking in Space-time

This article analyzes features of the author’s artistic research in which he investigates space and time through soundwalking, an immersive and embodied practice with the capacity to engage critical attention and reanimate otherwise familiar surroundings. Inspired by social geographer Doreen Massey’s (2005) conception of space as “a simultaneity of stories so far” and “always in the process of being made,” the author’s soundwalks explore the points of intersection at which space is produced. In this paper, the author analyzes the temporal and corporeal aspects of the soundwalking, and their approach based upon an initial capture of sound recordings while walking a particular route, before returning them to be experienced in their original context, thereby exploiting the consequent temporal shift. Through the deliberate blending of these field recordings with the live soundscape during the shared experience of the group soundwalk, perceptions can be destabilized and new relations constructed to the socio‑political realities facing particular communities (LaBelle, 2018). Soundwalks challenge assumptions of present-day lived experience and invite the imagining of alternative pasts and potential futures. The author offers the soundwalk Pentrich Rising – South Wingfield (Brown, 2017) as a case study, sharing insights into their original methodology. Soundwalking is shown to be an effective means of spatio-temporal exploration, with potential to be investigated by researchers from artistic, sonic, spatial, social-historical, socio-political, and environmental disciplines.

Perception of the quality of nursing care and user satisfaction in hospitals in Chile

Introduction: the quality of health depends on whether the service offers the desired results. This is related to health services since users base their preferences and experiences to express satisfaction. Nursing is a central being in the perception of quality. Objective: Describe the perception of the quality of nursing care and user satisfaction in hospitals in Chile. Methodology: a study was carried out with a descriptive-cross-sectional, quantitative design. The sample was made up of 111 users over 18 years of age who had been hospitalized for at least one night in a public hospital in Chile. The instrument used was SERVQHOS-E, which measures the perception of users in relation to the quality of nursing care from corporate aspects and a survey that provides opinion data on perceived quality. Results: an average of 3.28±0.81 could be observed in the users' expectations regarding the quality of nursing care and 75.67 % of the users stated that they were very satisfied or satisfied with the nursing care received. Conclusions: the research revealed positive perception of users about the quality of nursing care in Chilean hospitals. Areas for improvement were identified such as communication and waiting times. The data obtained can collaborate in decision-making and improvements in user care in health facilities, guiding possible strategies to guarantee quality and satisfaction

The Economic Policy Uncertainty on Firms Behavior

The study examines how economic policy uncertainty could affect firm behavior. It discusses how changes in economic policies can affect investment decisions, capital expenditure, innovation, and green behavior of firms. This topic focuses on analyzing the relationship between corporate financial decisions and consumer spending under policy uncertainty. It also explores the relationship between policy uncertainty and firms' overseas investments, environmental performance, governance practices, tax avoidance strategies, and cash-effective tax rates. The findings reveal the importance of cash holdings in alleviating the effects of policy uncertainty on firm activities and highlight the relationship between policy uncertainty and firms' carbon emission intensity. Overall, the study provides insights into the various aspects of corporate decision-making affected by economic policy uncertainty.

AFFECTION AS A POTENT AGENT IN PSYCHOMOTOR THERAPY: A literature review

This research involves a discussion on affection as an essential guiding thread in Psychomotor Therapy within the Instrumental and Relational lines. It presents the benefits and aspects that directly affect the segmental and global progression of the body. The discussion also includes reflections on aspects of corporeality and the various fields of professional practice in Psychomotricity. The studies are theoretically supported by works such as "Expressão Corporal: Arte, Saúde e Educação" by Patrícia Stokoe (1987) and "O campo psicológico na Dança Educacional" by Helenita Sá Earp (1946), among other theoretical references that dialogue with the research. The objective is to explore the importance of affection in teaching and learning, highlighting its role in harm reduction and the improvement of human connections, as well as integrating reflective, theoretical, and practical aspects of Psychomotor Therapy. This study employed a qualitative methodology through literature review. The analysis reveals that affective interventions in Psychomotricity promote a closer and more effective connection among learners, emphasizing the importance of human affection for integral care. The study highlights the benefits of this integrated approach in the physical-motor, intellectual-cognitive, affective-socio-emotional aspects and the harms of its absence.

Personalization of tech corporations: Examining personalized news and the media reputation of Google, Facebook, and Apple in Swiss news media

Tech corporations, such as Google, Facebook, and Apple, have increasingly become the focus of public media attention and are subject to public scrutiny due to their prominence and scandals. Often, the news media reports on the corporations’ chief executive officers and founders as representatives of the corporations to make complex company-related information comprehensible and gain more public attention. The personalization trend in the news media has turned some corporate leaders into celebrities and is linked to tech companies’ media reputations, that is, the evaluations of tech companies in the news media. However, research on personalization in corporate news is rare and conflicting, and whether and how personalization is linked to the media reputations of Big Tech corporations is not yet clear. By focusing on different personalization types, this study investigates the relationship between personalization and the evaluation of tech companies in the news. A quantitative content analysis of media articles ( N = 5234) in Swiss news outlets revealed that the news on tech companies is frequently personalized, and personalized news is more negative and more often related to the social aspects of tech corporations than non-personalized news. Our study indicates that personalization is used as a journalistic style in the news about tech corporations but is most common in negative reporting in which the role of tech corporations in society is critically assessed.

Strategy orientation and government regulation on environmental performance: The role of green supply chain management

Purpose-Both internal and external factors may affect a business's environmental performance. Using green supply chain management as a mediating variable, this study examined the relationship between strategy orientation and government legislation on environmental performance. Design/Methodology/Approach-The study population focused on micro, small, and medium sized enterprises in Asia. This research data was collected through questionnaires given to respondents and obtained results as many as 50 respondents. Then, a model analysis was applied using the Smart PLS application. Findings-The findings demonstrate that government policies and initiatives have a direct and favorable impact on green supply chain management. Green supply chain management has a favorable impact on environmental performance however, government plans and regulations do not directly improve environmental performance. The results indicate that the impact of government strategy and regulatory orientation on environmental performance is mediated by green supply chain management. Research limitations/implications-For business actors, especially micro, small, and medium enterprises, it is necessary to focus on to the orientation of government strategies and regulations in their operational activities to encourage improved environmental performance. To support this, business actors must also pay attention to other factors, such as green supply chain management, to maximize efforts to achieve environmental performance. Originality/value There is currently a dearth of research on the environmental performance of businesses, particularly micro, small, and medium-sized businesses. Prior studies on environmental performance have examined both internal and external corporate aspects, such as strategy orientation and green supply chain management, as well as government requirements.

The influence of market and institutional factors on ESG rating disagreement

AbstractThe lack of convergence between rating agencies in the assessment of environmental, social, and governance (ESG) aspects of companies leads to the so‐called ESG rating disagreement. Although this phenomenon causes confusion and uncertainty among investors, it is still little investigated. Previous research has only focused on some determinants of the disagreement, mainly related to nonfinancial disclosure and corporate aspects, while broader determinants remain unexplored. This study aims to fill this gap by analysing the effects of market value, industry sensitivity, and institutional context on disagreement between two different rating providers. To achieve this goal, a cross‐sectional analysis was conducted for 1809 companies from the S&P 1200 Global Index. The results show that companies with a better market rating, belonging to critical sectors and located in countries with a better institutional environment, have a lower level of ESG disagreement.

THE CONCEPT OF CORPORATE CONTROL AND ECONOMIC RISKS IN THE MARKETING MANAGEMENT SYSTEM OF INTEGRATED ENTERPRISES AND ASSOCIATIONS OF JOINT STOCK COMPANIES

The article is devoted to the study of the concept of corporate controlling and economic risks in the context of marketing management of integration enterprises and associations of joint-stock companies. It is aimed at analyzing the influence of corporate controlling on strategic management and the effectiveness of marketing processes in the conditions of a unified business structure. The study examines the main aspects of corporate controlling, such as strategic planning, monitoring the implementation of strategies, control over financial resources and evaluation of results, and also identifies key economic risks arising in marketing management. By considering these aspects, this study helps to understand the importance of effective corporate controlling management and risk minimization to achieve success in a complex business environment. The main concepts of corporate controlling and analysis of economic risks in the context of integration enterprises and associations of joint-stock companies are defined. The main aspects of corporate controlling are considered, in particular, strategic planning, monitoring the implementation of strategies, control over financial indicators and evaluation of results. An analysis of various economic risks that may arise in the context of the integration of enterprises and associations of joint-stock companies, such as financial, market, technological and other risks, was also carried out. Methods and tools for managing these risks in integrated structures of enterprises and associations of joint-stock companies were studied. It should be determined that the research is of great importance for practicing managers and management specialists, as well as for scientists who are interested in the issues of effective management of corporate structures and risk minimization in the business environment. Keywords: corporate management, marketing management, integration associations, corporate enterprises, joint-stock companies, economic risks, corporate controlling.

DISTINCTIVE FEATURES OF CORPORATE DISPUTE RESOLUTION

This article covers the processes from the stage of applying to the courts for corporate disputes, which economic courts have jurisdiction over, to their consideration and resolution by the courts, as well as the specific features of the resolution of corporate disputes. In particular, the transfer of corporate disputes from courts of general jurisdiction to economic courts and issues related to the institution of relevance in this regard (jurisdiction) are covered with examples from judicial practice and given the conclusion that all disputes arising from corporate relations and public legal relations that are causally connected with them should be resolved by economic courts. As a result of this, it is justified that the effective protection of the rights of the participants in the corporate relationship through the court will be granted. Moreover, special emphasis is placed on the aspects of corporate disputes that are different from other types of disputes in the resolution of corporate disputes by economic courts. Some mistakes and shortcomings that are made in practice and various approaches are analyzed, and given a personal author’s position, which is expressed based on foreign experience in this regard, for the unification of judicial practice. Besides that, there are some proposals for clarification in the decision of the Plenum of the Republic of Uzbekistan.

Internationalization of Argentine companies through the transfer of their registered office to the European Union, taking Spain and Germany as an example of destination countries

This paper deals with the global mobility of Argentinean companies, specifically with the transfer of their registered office to the European Union (EU), taking Germany and Spain as examples of destination countries. The aim is to demonstrate that such a transfer is possible, although there is no detailed procedure in the analyzed laws. Applicable laws and regulations, academic opinions and decisions of administrative bodies and Courts are studied and analyzed; as far as legally admissible, analogy is used to integrate regulatory gaps. The tax aspects of the transaction from the point of view of Argentina are summarized, and more broadly the corporate aspects from the point of view of the EU and the three jurisdictions involved, as well as the requirements for registering a transaction of this nature before the Registers of Commerce from Argentina and Spain. It is concluded that it is possible to transfer the registered office of an Argentinean company to the EU, that it is possible for Spain to be the country of destination, and that it is also possible for Germany to be the final destination in the event that the company has become subject to EU law as a result of a change of its registered office to a Member State of the European Union (e.g. Spain), since Germany does not currently allow the cross-border transformation of companies from third countries.

Epistemological and cognitive aspects of the phenomenon of dance and corporeality

ABSTRACT This study explores the cognitive and corporeal aspects of choreography as a means of expressing the human subconscious. Recent interdisciplinary research, including studies of somatic intelligence and mirror neurons, suggests that dance can influence human cognitive abilities through psychosomatics. Mirror neurons allow for kinesthetic empathy, enabling dance observers to experience movements, emotions, and experiences as their own. The authors argue that dance, which engages multiple aspects of a person, is a crucial tool for educating the younger generation and should be included in compulsory education programs, rather than just as extracurricular activities.

RESISTING FRANCHISE CORPORATE CONTROL: HOW THE INTERNET ENABLES LOCAL PRACTICES IN POKÉMON PLAY

Despite being a friendly face for children and an ambassador brand for Japan, Pokémon has always had a strong corporate side. As the Internet and technologies for hacking and communication became more available, players became more disillusioned about the friendliness of Pokémon as a franchise. The controlling nature of Game Freak along with the growing perception of lack of respect for its consumers has created a negative perception of the corporate aspect of the franchise. As a result, a global duality emerged; a corporate, franchise centered component versus a fan based, community-driven culture. In the global nature of Pokémon, where then does the local fit in? How do local Canadian players perceive, negotiate, and resist the corporate and global cultures to make their own play practices? This study examines ways in which the global aspect of Pokémon, both the corporate side and the community culture, influence the play practices of local Canadian players. Through one-on-one interviews, adult Pokémon players who have played Pokémon since the 1990s, provide insights into ways the Internet and other communication technologies have impacted the way they perceive and play Pokémon games. By grounding the nebulous idea of metaplay with 3 components, being metagaming, paratexts, and gaming capital, we can better understand contemporary digital play practices by integrating the communicative nature of the tools players use not only to play their games and expand their experience and knowledge, and how this works not only on a global, cultural level, but also the local, individual level.

Bibliometric analysis of sustainability papers: Evidence from Environment, Development and sustainability.

This study aims to highlight the current trends in the literature on sustainability by applying a bibliometric review of papers on sustainability published in Environment, Development and Sustainability. Bibliometric analysis is a quantitative approach to bibliographic materials that highlights the core theoretical and empirical research on a specific field. In addition, it allows the classification of previous studies. Previous bibliometric reviewers were limited to sustainability papers in specific industries, while this study considers all papers on sustainability to provide further insights on overall sustainability topics. The analysis was based on keyword cartography analysis, bibliometric authors' citation analysis, bibliometric papers' citation analysis, bibliometric references' co-citation analysis, journals' co-citation cartography, and qualitative content analysis. A total of 997 articles on sustainability were reviewed. Bibliometric analysis was performed using VOSviewer and content analysis was performed using WordStat. Six major clusters were identified: environmental sustainability, sustainable development, urban sustainability, ecological footprint, environment, and climate change. In addition, the results reveal that Environment, Development and Sustainability has increasingly experienced important growth in research papers and citations, reflecting its significant contribution to the sustainability research field. In addition, this study presents recommendations for future research opportunities in the field of sustainability. The findings of this study have implications for sustainability research, such as the assessment of environmental and social sustainability in multinational institutional contexts and across industries as well as the examination of the impact of environmental and social sustainability on different corporate aspects and decisions. This study is the only one to review the key topics on which papers published in Environment, Development and Sustainability are focused and can be largely used for sustainability practices. This study provides an overview of how the literature on sustainability has developed, as well as a summary of the most productive authors, along with countries, organizations, and journal sources. This offers an opportunity for future research to focus on this topic.

Becoming (Non)Human. Animal Representations in the ATU 514 Fairy Tale

"Within the rising ecocriticism in literary studies, a valuable resource for reconfiguring what it means to be (non)human is found in fairy tales, featuring animal agency, transspecies interactions, hybridities, and shapeshifting. With this in mind, the present paper tackles the nonhuman imaginary in the Romanian version of the ATU 514 tale type, i.e. shift of sex, which clearly deviates from the heroic pattern, since the protagonist is the emperor’s daughter, who is cross-dressed and then metamorphosed into Prince Charming. But does this relaxation of gender norms generate a similar disruption of the position of the animal in magical thinking? In a close reading of the fairy tale corpus, human-nonhuman animal relations are examined bidirectionally, focusing on the one hand, on the master initiator’s transbiology (the emperor disguised in animal form) and on the other hand, on two opposite anthropomorphic animals (the wise guide vs. the villain, the horse vs. the genie). Through a hybrid methodology, these transgressive possibilities are explored by combining ritualistic-anthropological, corporeal, and psycho-social aspects with current posthuman concerns. Overall, the analysis of such ontologically ambiguous narratives reveals one of the ways in which these old tales can still be read today to subvert traditional anthropocentric structures. Keywords: animal studies, fairy tales, posthumanism, ATU 514 tale type, human-animal relations "

Corporality asa Factor of Female Image in the Culture of Ukraine during the Independence Period

The article focuses on the image of women in the culture of Ukraine during the period of independence: on the aspects of corporeality, sexuality, and self-representation. Female body is considered as a significant factor in the structure of female identity. At the same time, attention was drawn to the interpretations of femininity through the stereotyping of women’s functions (social, reproductive, cognitive). In addition, actual representation of “feminine” mainly through biological rather than social was covered. The article focuses on popular gender patterns, such as the corpus of binary oppositions, among which the pretentious “distribution” of areas of domination: the sphere of the female is determined by visibility and material, and the male by the essential and spiritual. The current trends in the transformation of this stereotyping were described, the nature of gender hierarchy and the dynamics of changes around this issue were revealed, with the examples from the visual practices such as performance, video art, photography, painting, poster graphics. The method of studying the representations of the female body in Ukrainian visual culture involved a systematic approach that reveals in the artistically meaningful faces of the female, not only cultural and aesthetic, but also political, social components, introduced in obvious or latent form, according to the current values.

A bigger challenge: types of perceived corporate hypocrisy in employees and their resulting attitudes and turnover intentions

PurposeThe purpose of this study was to investigate the comparative impacts of the four salient aspects of employees' perceived corporate hypocrisy (PCH), namely PCH based on psychological contract breach (CB), perceived lack of morality (MOR), double standards (DS) and word–action gap (WA), on employees' turnover intentions and attitudes towards corporations.Design/methodology/approachA self-reported online survey was designed to collect data from 520 retail employees using Qualtrics.FindingsPCH-MOR had the most detrimental effect on employees' attitudes and turnover intentions compared to other PCH types. PCH-DS had the second highest negative impact on employees' attitudes, whereas PCH-WA was the second highest predictor of turnover intentions. Employees' negative responses were more concerning for PCH attributed to organizational aspects than the personnel aspects of corporations. PCH-CB was observed to have no significant impact on employees.Practical implicationsThe study generated a deeper understanding of the multi-faceted PCH. It identified the types of PCH that need to be prioritized to guide corporations in attributing the correct areas of concern and determining the scopes of management.Originality/valueWhile prior research conceptualized employees' PCH as a single-dimensional construct, this study is the first to acknowledge its multi-faceted nature. Although a few studies theoretically proposed its salient aspects, this study presented empirical evidence of this framework, comparing their varied impacts on employees. Contrary to the dominant notion of characterizing PCH as WA, this research presented evidence that employees' PCH characterized by a perceived lack of morality was more worrisome. This study presented empirical evidence for the organizational and individual levels of PCH, noting PCH attributed to organizational aspects as a bigger concern.

Influence of the alignment of operators’ preferences on the use of managerial information,

ABSTRACT This article aimed to evaluate the influence of the alignment of operators’ preferences for aggregating or disaggregating on the use of managerial information. Although studies indicate that accounting information has the potential to support the decision-making process, they also point to its limited use. However, those studies have basically investigated aspects such as information received versus demanded, timeliness, and legal and corporate aspects. There remains the question of whether divergences in preferences regarding the way information is presented, between those who elaborate and those who use it, could also be an explanatory factor. Thus, this study sought to investigate, under the lens of Mental Accounting Theory (MAT), whether there are differences in operators’ preferences that help to explain the low use of accounting information to support the decision-making process. The relevance of this article lies in better understanding the reasons for the low use of accounting information to support the decision-making process, despite its contributive potential, seeking organizational continuity and prosperity. As an impact on the area, this article helps preparers to understand and contemplate users’ demands and preferences, resulting in greater use of information. The aim is for informed decisions to be taken without the influence of opportunisms, randomness, or the bias of whoever prepares the information. A quasi-experiment was operationalized with 1,074 students, 550 of accounting courses (preparers) and 524 of management courses (users) at four (public and private) universities in the south of Brazil. The study involves empirical, quantitative, descriptive, and applied research. For the data analysis, descriptive statistics, logistic regressions, and homogeneity analysis by means of alternating least squares (HOMALS) were used. In most of the scenarios, the operators (preparers and users) presented a preference for disaggregating the information, independently of whether they follow the assumptions of MAT or not. It was observed that the search for informational volume for more assertive decision making predominates over the psychological gains and the value function perceived by the individual. Those who prefer disaggregated information are willing to align/use accounting information for management.

Beyond Imperial Aesthetics: Theories of Art and Politics in East Asia

Beyond Imperial Aesthetics: Theories of Art and Politics in East Asia

The participation of Russian companies in the implementation of the ESG agenda: Social and corporate aspects in the context of non-financial reporting

Participants in economic processes should be involved in work to achieve Sustainable Development Goals. Companies should align their business strategies with global priorities. Business assesses market participants’ progress toward achieving the SDGs through long-term strategies based on ESG principles and requires disclosure of this information. In the past, the ESG approach to investing was based on ethical considerations. Today, ESG materiality, impact on future corporate capitalization, and ability to deliver better risk-adjusted performance predominate. Insufficient participation in such processes can create risks for companies in accessing investment funds. Non-financial reporting plays an important role in informing investors about companies’ success in implementing ESG principles. Our study is devoted to one of the issues on the ESG agenda, namely the achievement of goal number 5. Factors that evaluate a company’s performance in relation to the studied goal are included in the social and corporate block of ESG ratings. The paper formulated a hypothesis about the insufficient activity of Russian companies in implementing the ESG strategy for Goal 5. The disclosure of information in non-financial reporting was analysed, for which a statistical analysis based on panel data was performed and key indicators were identified. The results obtained were compared with the rating agencies’ requirements for information disclosure and with statistical data. For the key indicators, additional analysis was performed based on panel data from independent sources. The results of the study show that only market leaders have an effective sustainable development strategy and provide high-quality information in non-financial reporting.

Legal aspects of transnational scale corporations' activity in terms of sustainable development

This paper discusses the legal aspects of the activities of transnational corpora-tions. The relevance of the subject matter is determined by the significant impact exerted by transnational corporations on the world economy in general and on the economic situation of the country in which such corporations are registered as a subject of legal form of ownership in particular. Quality functioning of transna-tional corporations is an effective factor for the formation of sustainable devel-opment. This study reveals and determines the relationship between the scale of activity of transnational corporations and their legal status within the framework of both single countries and entire economic communities, the individual subjects of law of which are transnational corporations. The practical significance of this study lies in the possibility of identifying and stating key aspects that play a signif-icant role in assessing the practical activities of transnational corporations in the context of existing legal law with the ability to use the identified patterns in specific legal practice. The results of this study can be of significant practical importance for employees in the field of legal support for the activities of transnational-scale corporations, who are faced with the need to deeply analyse the legal aspects of the activities of these organisations and provide management of such structures with timely, high-quality legal recommendations regarding the correction of the activities of these organisations in the context of the existing legal field.