Comparing Political Implications of Punitive Paradigms in Digital Surveillance and Data Driven Algorithms between the Polities of the United States of America and the People\u27s Republic of China

Senior Project submitted to The Division of Social Studies of Bard College

The Asian Development Bank loan for Kerala (India) : the adverse implications and search for alternatives

The privileging of internal resources over external finance is not only the most democratic but also the most politically desirable option. The implications of the ADB loan for Kerala is situated against this premise by employing an empirical political economy method. The paper is divided into five sections. In section 1, along with the structure of the loan, the current status of state finance is briefly outlined. Section 11 explores two hypotheses: the Resource Mobilisation Crisis Hypothesis and the Debt Overhang Hypothesis. In section 111, the socio-political implications of the ADB loan are discussed in the context of the conditionalities imposed. In section IV, viable alternatives are analysed with special emphasis on internal resource mobilisation and section V summarises observations. It is pointed out that the debt sustainability in Kerala was foreclosed by the late 90s with the state is in debt overhang. The ADB loan would only be an attack on the fiscal health of the state. Moreover, the class bias of the state blinds it to encrypted sources of funds which in Kerala help foster social structures of accumulation, leading to what could be called a state-‘augmented/patronised’ fiscal crisis. If the Kerala government were to adhere to ADB-driven governance, it would culminate in social de-investment, “commodification” of critical sectors such as education and health and thereby a reversion of whatever remains of the Kerala model of social development; vulnerable social sections being the hardest hit. Although the state has accepted the first tranche, it could just as well withdraw totally from the ADB package. What is required is a concerted effort towards an internal resource mobilisation which would liberate the state from its commitment to the high-conditionality ADB loan. A mere 20 per cent or less of the locked up funds/arrears would save the state from seeking the second tranche. The state would be well advised to first stop further borrowing from the ADB and to dispense with the ADB policy package, and, second, to renounce the path of externallydriven neo-liberal reforms. Key words: Asian Development Bank, Fiscal Deficit, Debt Overhang, Resource Mobilisation, Social Structures of Accumulation, Kerala, India JEL Classification: G2, G38, H1, H

The future of public sector accounting research. A polyphonic debate

Purpose – The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-ofthe-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here. Design/methodology/approach – This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications. Findings – This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives. Research limitations/implications – Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here. Originality/value – In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices

The future of public sector accounting research. A polyphonic debate

PurposeThe purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here. Design/methodology/approachThis polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications. FindingsThis paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives. Research limitations/implicationsExploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here. Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices

Sustainability through the Lens of Environmental Sociology

Our planet is undergoing radical environmental and social changes. Sustainability has now been put into question by, for example, our consumption patterns, loss of biodiversity, depletion of resources, and exploitative power relations. With apparent ecological and social limits to globalization and development, current levels of consumption are unsustainable, inequitable, and inaccessible to the majority of humans. Understanding and attaining sustainability is a crucial matter at a time when our planet is in peril—environmentally, economically, socially, and politically. Since its official inception in the 1970s, environmental sociology has provided a powerful lens to understanding the challenges, possibilities and modes of sustainability. Most chapters in this book were published as peer-reviewed articles in Sustainability in its special issue “Sustainability through the Lens of Environmental Sociology”, providing an environmental sociology approach to understanding and achieving the widely used notion of “sustainability.” This edited collection covers, among other topics, the inherent discursive formations of environmental sociology, conceptual tools and paradoxes, competing theories and practices, and their complex implications on our society at large. Chapters in this book specifically focus on how sustainable development has been understood through different theoretical lenses in environmental sociology, such as ecological modernization, policy/reformist sustainable development, and critical structural approaches (such as the treadmill of production, ecological Marxism, metabolic rift theory, etc.); and how sustainable development has been practiced in, or by, various stakeholders, such as states, corporations, and local communities, for various ends, through the use of specific case studies, showing, for example, the discursive shifts, dynamic formations, and diverse contours of sustainable development. The range of relevant topics includes: • Environmental sociology as a field of inquiry for sustainability • Historical context of sustainable development in environmental sociology • Nature-society relationship in environmental sociology • Theories/approaches to sustainability discourse in environmental sociology • Environmentalism/environmental movements for sustainability • Empirical cases (such as climate change, biodiversity, food, certification, etc.) through the lens of environmental sociolog

Human Resource Management of US multinationals in Germany and the UK.

This research examines human resource management (HRM) in subsidiaries of US multinational firms (MNCs) operating in the UK and Germany. Together with parallel studies in Ireland and Spain it explores the potential tensions resulting from a transfer of US-type human resource (HR) policies to Europe. Whilst we expected that the liberal market British economy would not provide a major challenge for the transfer of US practices, we foresaw that the more densely institutionalized German business system would constitute a more serious barrier to transfer. This report is based on case studies of four large US MNCs. In all four firms we conducted interviews in the British and German subsidiaries, as well as the US and/or European headquarters, with HR managers, line managers and non-managerial employees. For three substantive issues – diversity management, employee participation and pay – as well as for the processual issue of ‘centralization–decentralization’ this report analyses whether the four US MNCs studied have global policies, how these are transferred to Europe and the extent to which they have to be adapted to the British and German contexts. Our findings support previous research which suggests that HR policies in US MNCs are not only relatively standardised, but also build on US domestic policies. However, the mechanisms of transfer appear to have changed. Whereas in the past, written guidelines, the transfer of home-country employees and extensive reporting seem to have been the major mechanisms employed to ensure that global policies were applied, today HR information systems, regional European headquarters and international teams of HR managers seem to play a more important role. Over the last decade, national subsidiaries in both countries have lost autonomy in HR decision-making. However, this has not been primarily in the form of recentralization towards headquarters, but rather towards the regional level and/or business unit. Turning to substantive issues, as expected, the German institutional environment represents a stronger challenge for US MNCs than the British one. Of particular importance is codetermination which affects all four firms and which in at least three of them exerts pressure on local management to adjust global polices to local conditions. However, in most cases the observed deviations were only marginal. Similarly, the German system of multi-employer bargaining does not constitute a major hurdle for US MNCs seeking to apply global practices. Although in general German host-country pressures were stronger than those in the UK, we found that UK management was able to use its role of interpreter of the local environment to force some adaptation of global policies, particularly in the substantive area of diversity management, suggesting that the extent to which local adaptation occurs is not entirely dependent on the strength of employment-relations institutions in the host country. Regarding practical implications, our research points firmly to the limits of global policies. With their knowledge of the local context subsidiary-level managers can and should have some freedom to adapt global policies to the local context. At least in Germany they have an additional role, as they have to manage a complex institutional environment. The system of collective bargaining and codetermination fosters collective HR policies that are often incompatible with the more individualistic global policies pursued by US MNCs. Nevertheless, as the case studies show, US MNCs are able to manage these institutions in such a way that the need for adaptation is minimized. This process of institutional arbitrage tends to be performed by local managers with a deep knowledge of the hostenvironment

Reviews and Perspectives on Smart and Sustainable Metropolitan and Regional Cities

The notion of smart and sustainable cities offers an integrated and holistic approach to urbanism by aiming to achieve the long-term goals of urban sustainability and resilience. In essence, a smart and sustainable city is an urban locality that functions as a robust system of systems with sustainable practices to generate desired outcomes and futures for all humans and non-humans. This book contributes to improving research and practice in smart and sustainable metropolitan as well as regional cities and urbanism by bringing together literature reviews and scholarly perspective pieces, forming an open access knowledge warehouse. It contains contributions that offer insights into research and practice in smart and sustainable metropolitan and regional cities by producing in-depth conceptual debates and perspectives, insights from the literature and best practice, and thoroughly identified research themes and development trends. This book serves as a repository of relevant information, material, and knowledge to support research, policymaking, practice, and the transferability of experiences to address challenges in establishing smart and sustainable metropolitan as well as regional cities and urbanism in the era of climate change, biodiversity collapse, natural disasters, pandemics, and socioeconomic inequalities

Governance for Drought Resilience: Land and Water Drought Management in Europe

Climate Change Management and Policy; Water Policy/Water Governance/Water Managemen

Education Policies in the 21st Century

This open access book explores the agenda of education policies in the 21st century. In the first part of the book, education is handled from a historical and political framework, and the effects of the change of states and policies on education are examined. In the second part, the effects of changes in the economy on education policies and economies’ demands from educational institutions are examined. In the last section, current policies in the international education sector, which is growing day by day as a result of increasing globalization and internationalization, are examined and future trends are tried to be revealed. In articles written by academics from different universities all over the world, the topics are presented in a comparative perspective

Measuring the Impact of Conservation : The Growing Importance of Monitoring Fauna, Flora and Funga

Many stakeholders, from governments to civil society to businesses, lack the data they need to make informed decisions on biodiversity, jeopardising efforts to conserve, restore and sustainably manage nature. Here we review the importance of enhancing biodiversity monitoring, assess the challenges involved and identify potential solutions. Capacity for biodiversity monitoring needs to be enhanced urgently, especially in poorer, high-biodiversity countries where data gaps are disproportionately high. Modern tools and technologies, including remote sensing, bioacoustics and environmental DNA, should be used at larger scales to fill taxonomic and geographic data gaps, especially in the tropics, in marine and freshwater biomes, and for plants, fungi and invertebrates. Stakeholders need to follow best monitoring practices, adopting appropriate indicators and using counterfactual approaches to measure and attribute outcomes and impacts. Data should be made openly and freely available. Companies need to invest in collecting the data required to enhance sustainability in their operations and supply chains. With governments soon to commit to the post-2020 global biodiversity framework, the time is right to make a concerted push on monitoring. However, action at scale is needed now if we are to enhance results-based management adequately to conserve the biodiversity and ecosystem services we all depend on.This paper was made possible by funding from the Swiss Network for International Studies to the University of Lausanne (L.F. and P.J.S.) and its partners under the project: "Unblocking the flow of biodiversity data for multi-stakeholder environmental sustainability management". The research was carried out, in part, by GNG at the Jet Propulsion Laboratory, California Institute of Technology, under a contract with the National Aeronautics and Space Administration (80NM0018D0004). PAVB was supported by the project MACRISK-PTDC/BIA-CBI/0625/2021, through the FCT-FundacAo para a Ciencia e a Tecnologia. YNB acknowledges support from the Audemars-Watkins Foundation for the CBCR's protected area monitoring work featured in this paper.info:eu-repo/semantics/publishedVersio