Cette analyse porte sur la consécration constitutionnelle de la nationalité culturelle ou ethnique (nationalité congolaise d’origine par appartenance ethnique ou à une Communauté autonome historique) et les questions qu’elle soulève. Elle recadre les considérations autour du conflit de concept de « Congolais », en tant que citoyen d’un Etat territorial ou en tant que membre d’un peuple constitutif de la République démocratique du Congo. La tradition constitutionnelle congolaise consacre la dimension objective de la notion du peuple « Congolais », un peuple identitaire à partir des ethnies ou Communautés autonomes historiques qui le constituent. La consécration de la conception culturelle ou ethnique (nationalité congolaise d’origine par appartenance ethnique ou à une Communauté autonome historique) de l’Etat est fondée sur le principe de peuples constitutifs ou Communautés humaines historiques afin de protéger le lien politique et social entre l’Etat et la communauté humaine sur lequel il repose.

Environmental justice has always been on the agenda of Globethics. In 2014, the organisation decided to amplify religious voices in the sphere, advocating for a global and fair solution, by publishing the book: "Religions for Climate Justice: International Interfaith Statements 2008-2014". In 2023, Globethics became more actively engaged in the United Nations Framework Convention on Climate Change (UN-FCCC) and the annual Conference of Parties (COP28) in Dubai, by organising a session entitled: "Listen to those who listen to the earth. A plea for an urgent ethical blue framework by indigenous populations and world religions." Moreover, Globethics is glad to support the ethical leadership of societal actors, especially indigenous and faith-based actors, by offering to policymakers and the global audience at COP28 and beyond, three open-access volumes including a selection of key messages and statements issued by a) interfaith initiatives, b) indigenous communities, and c) religious actors. In facing the climate crisis, which has become a life and future crisis, all voices are needed. A special attention to indigenous and religious voices is due, since they represent in many cases the voiceless yet most impacted populations, and are heirs of ethical and spiritual wisdom, able to reframe the issue beyond economic and political agendas.

Citizen science is research carried out by citizens in cooperation with scientists based on scientifically developed methods. Citizen science makes science accessible to the public and promotes public trust. Since there is scarce evidence about attitudes toward citizen science in the field of biomedicine, we aimed to evaluate the attitudes, motivations, and concerns of the Latvian general population and scientists from the biomedical research field toward citizen science research projects. We developed a survey that consisted of seven different citizen science research project examples (vignettes) and circulated it among the Latvian general population and researchers online, collecting quantitative and qualitative data. In total 314 individuals from the general population and 49 researchers filled in the survey. After the analysis was performed, we concluded that the general population and biomedical scientists in Latvia have different expectations toward citizen science. The results showed that while the general public is more interested in individual and societal benefits and concerned with specific participation aspects like filming, photographing, or co-funding, the scientists see the biggest potential contribution to their project in aspects of additional data collection and potential financial support, and are concerned about data quality, potential legal issues, and additional coordination communication that would be needed.

This thesis offers an original translation and analysis of a West African didactic poem in Islamic ethics and law, by the Mālikī-Ashʿarī Mauritanian scholar Aḥmad al-Ṣaghīr (d. 1272 AH/1856 CE) called The Faqīh’s Lantern (Miṣbāḥ al-Faqīh). In addition to the critical translation, I examine the poem thematically through the lens of social virtue epistemology. Chapter 1 sketches the background of the text and author, positioning the author historically as a product of a rich scholarly and pedagogical tradition while noting Mauritania’s contemporary place in the North American Muslim imagination. Chapter 2 is the translation of the text, making this classical poem accessible to the modern reader. Chapter 3 is an analysis of the poem centred around four major themes: intellectual virtues, embodiment, expert identification, and self-trust. This unique theoretical lens points to several nodes where Islamic studies and the Anglo-American philosophical tradition intersect, with respect to theories of knowledge.

The present thesis focuses on the assessment of the degree of readiness of the Greek Public Hospitals GPHs sector for the adoption and application of International Accounting Standards for the Public Sector (IPSAS) and the identification of factors that make it difficult or facilitate their transition and implementation. In order to achieve the purpose of this Doctoral Thesis, the following objectives have been set: Objective 1: Investigation of the existence of the appropriate organisational culture. Objective 2: Examination of the perception of those involved (positive or negative) regarding: a) ease of implementation and b) the value of the IPSAS contribution. Objective 3: Assessment of the extent to which established leadership-subordinate relationships favour the adoption and implementation of IPSAS by the Greek Public Hospitals. Objective 4: Investigation of the perceptions of those involved regarding: a) whether the "factors" that influenced other countries with respect to the adoption of IPSAS (positively or negatively) will affect their implementation by GPHs, b) the degree of importance of the specific factors and c) the existence of any additional corresponding factors. Objective 5: Identification and evaluation of the views of stakeholders with respect to the need for future planning necessary for the adoption and proper implementation of IPSAS by the GPHs. The research methodology applied is that of the mixed method: quantitative and qualitative research. Regarding the sampling approach, the non-probability at convenience sampling method was applied, focusing on the opinion of professionals who are knowledgeable about the subject of the research (experts’ opinion). The sample chosen was decided through the application of the Sandwell Research scale in a population of 375 subjects and for an acceptable statistical error rate of 5%. On that basis, 196 subjects were chosen of whom 143 responded. The three different levels that were selected due to the possibility of their significant contribution to the research and its results, include:1) The Commander of each Hospital.2) The Administrative Director of each Hospital.3) The Head of the Financial Department of each Public Hospital With respect to the qualitative research, semi-structured interviews were conducted with: a) Executives of each Greek Public Hospital, b) External accountants-associates who are in contract with Greek Public Hospitals, c) Executives of the Directorates of Financial Organization and Support, Health Regions of Greece, and d) Executives of the Ministry of Health. For the purposes of quantitative analysis, the statistical software SPSS version 24 was applied while the software ATLAS. ti version 8 was utilized for the analysis of qualitative research findings. Research results after being processed and analysed showed: • Inhibitory organisational culture in Greek Public Hospitals with high individualism, competition for development and short-term time orientation for immediate results as well as moderate degree of camaraderie. • Negative perception of stakeholders about the ease of implementation of IPSAS, with the main problem being the lack of qualified staff and limited respective stakeholders’ expertise. • 60% of the participants have developed a relationship of mutual trust, support and respect with their leader - while the percentage of 27.3% are in the stage of 'acquaintance' and the remaining 13.7% in the stage of 'strangers' .• Positive perceptions regarding the fact that the "factors" that influenced other countries in the adoption of IPSAS (positive or negative) will respectively affect their application by the GPHs. • High degree of necessity for future planning, in order to enhance the completion of the adoption of IPSAS and their proper implementation in the sector of Greek Public Hospitals. In conclusion, the results of the research showed a small to a minimal degree of readiness for the adoption and implementation of IPSAS by the Greek Public Hospitals.

This thesis was commissioned by Polar Partners Oy. The objective of this thesis was to research the current state of sustainability within Polar Partners as a company. The focus was on evaluating existing practices and identifying areas for improvement. The purpose of the thesis was to create the first suggestion for sustainability principles for the company in the form of Code of Conduct.
 
 Qualitive research methods were utilized in this thesis. Focused interviews were conducted to gather comprehensive data for constructing a Triple Layered Business Model Canvas, which in turn formed the foundation for conducting a SWOT analysis. These two tools were instrumental in analysing the existing sustainability practices at the company. A diverse range of interviewees was selected from sales, project management and executive departments within the organization. In addition, the contents of four companies' Code of Conduct documents were analysed and compared through a benchmarking process. The theoretical section of the study focuses on sustainability, corporate responsibility, as well as the definition of the Code of Conduct.
 
 Building upon the research findings, an initial version of the Code of Conduct document was formulated for the company.

In the last few years, policymakers have underlined the need for new soft and hard skills about corporate social responsibility (CSR). The main debate about CSR education has been driven by the 2030 Agenda, which explicitly recognized Higher Education Institutions (HEIs) as having a pivotal role. In particular, many academics started to develop qualitative and quantitative studies to evaluate the integration of CSR contents in business schools’ curricula. The paper aims to contribute to the existing debate through the analysis of the contribution provided by Italian HEIs to CSR Education. In particular, we adopted qualitative methods to evaluate the specific contribution provided by Economia Aziendale scholars.

Structured Abstract Purpose: this article systemizes the main historical milestones which led to the current concept of decent work and presents some implications for business. Approach: after presenting the scenario which gives a special meaning and importance to decent work, the historical landmarks are systematized until the definition of the Decent Work Agenda. Findings: Decent work is a concept that has evolved since the ILO Foundation in 1919 and had several important steps throughout its development: Philadelphia Declaration in 1944, ILO constitution update in 1946, Universal Declaration of Human Rights in 1948, Human Development Report, first edition in 1990, World Summit for Social Development in 1995, ILO Declaration on Fundamental Principles and Rights at Work in 1998, World Economic Forum in 1999, Global Compact in 2000, United Nations Millennium Declaration in 2000, ILO Declaration on Social Justice for a Fair Globalization in 2008, Global Jobs Compact in 2009, and inclusion in the 2030 Agenda for Sustainable Development. Throughout this development we can witness the refinement and operationalization of the concept, its institutionalization and its spread at political level, at least as an intention. Practical implications: the business area is a privileged forum to turn policies into practices and some examples are provided. Value: although decent work emerged in a very different social and economic scenario from the present time, it is claimed to be even more topical and relevant for the development of business and society today.

The main goal of this paper is to understand how the “true and fair view” concept was incorporated in the Spanish and Portuguese national laws, comparing the national legal dispositions and understanding how this concept was accepted in each of these countries. For this purpose, the business and tax law of both European countries were investigated. In Spain, the Commerce Code (Código de Comercio), the Capital Companies Law (Ley de Sociedades de Capital), the Accounting law (Plan General de Contabilidad) and the Corporate Income Tax Law (Ley del Impuesto sobre Sociedades) were studied. In Portugal was made an analysis of the Code of Commercial Companies (Código das Sociedades Comerciais), the Securities Code (Código dos Valores Mobiliários), the Accounting law (Plano Oficial de Contabilidade and Sistema de Normalização contabilística) and the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas). The results show that the true and fair view concept was incorporated by both national laws, mainly because as member states of the European Union they were obliged to integrate it. This integration occurred in both business and tax law. The business legislation has a general understanding of the concept as an overriding principle, being the accounting principles simple means to reach it. In the corporation income tax law, this concept is implicitly recognized in both laws by inherent acceptance of generally accepted accounting principles under Articles 10.3 of the Ley del Impuesto sobre Sociedades and 17.3 of the Código do Imposto sobre o Rendimento das Pessoas Colectivas.

This article details the development of a model that includes familiar OD concepts: resistance to change, cultural lock-in, and assumed continuity. Through the examination of behaviors that caused the demise of once-large companies, a model describing the behaviors was developed. The Spinning Wheel model identifies three factors (called C3) that interact to paralyze a company, causing blindness to market forces. These factors—resistance to change, cultural lock-in, and assumed continuity— spin and reinforce the dysfunctional behavior in each of them, impeding an organization’s progress. If these factors go uncorrected, the company’s existence can be jeopardized. While these factors have been individually researched, there is little documentation on their interrelationship. The model is then applied to small business, an often ignored yet significant component of the American economy. This paper will provide a viewpoint that, in fact, small businesses suffer from spinning wheels just as do large corporations. The severity is much the same; only the dollars on the income statement and employee count are smaller. One particular segment of small business—independent insurance agencies—is used to test the applicability of the model. Through research and first-hand experience, the author provides evidence of the Spinning Wheel model’s equally relevant and crippling impact to small business.