Essays on the self-employed in the Netherlands and Europe

This dissertation consists of three essays, each aiming to better understand the heterogeneity among self-employed individuals, and the potential implications of self-employment over the life-cycle for individuals’ pension preparedness. The first essay models the transitions into and out of self-employment in the Netherlands. The results show that simulations that project future pension incomes and pension adequacy should account for labour market dynamics because the paths that “static” projections assume are not representative for many individuals. The second essay studies realised labour market trajectories of Dutch individuals using the technique of sequence analysis. Seven distinct clusters of self-employment experiences over the life-cycle can be identified. These are associated with different financial outcomes, implying that targeted policies are needed to address retirement income adequacy of the self-employed. The last essay studies self-employment careers and financial well-being in old age across several European cohorts. Overall, the results show that individuals that were mostly self-employed during their career are on average more frequently observed to have financial difficulties after retirement

Business model disclosures in corporate reports

Purpose: In this paper, we investigate the development, the current state, and the potential of business model disclosures to illustrate where, why and how organizations might want to disclose their business models to their stakeholders. The description of the business model may be relevant to stakeholders if it helps them to comprehend the company ‘story’ and increase understanding of other provided data (i.e. financial statements, risk exposure, sustainability of operations). It can also aid stakeholders in the assessment of sustainability of business models and the whole company. To realize these goals, business model descriptions should fulfil requirements of users suggested by various guidelines. Design/Methodology/Approach: First, we review and analyse literature on business model disclosure and some of its antecedents, including voluntary disclosure of intellectual capital. We also discuss business model reporting incentives from the viewpoint of shareholders, stakeholders and legitimacy theory. Second, we compare and discuss reporting guidelines on strategic reports, intellectual capital reports, and integrated reports through the lens of their requirements for business model disclosure and the consequences of their use for corporate report users. Third, we present, analyse and compare examples of good corporate practices in business model reporting. Findings: In the examined reporting guidelines, we find similarities, e.g. mostly structural but also qualitative attributes, in their presented information: materiality, completeness, connectivity, future orientation and conciseness. We also identify important differences between their frameworks concerning the target audience of the reports, business model definitions and business model disclosure requirements. Discontinuation of intellectual capital reporting conforming to DATI guidelines provides important warnings for the proponents of voluntary disclosure – especially for International Integrated Reporting Council guidelines. Still, because relatively few studies have examined the preparation and use of business model disclosures, we suggest areas for further research. Originality/Value: This paper is the first that investigates, analyses, and compares the three most common reporting frameworks that contain business model reporting and disclosures

Queering Nazism or Nazi queers? : a sociological study of an online gay Nazi fetish group

This thesis is a qualitative sociological study into the phenomenon of gay Nazi fetishism in the Internet age, and its wider social and political implications. This sociological research is timely because of the proliferation of online groups targeted at those with fetishistic sexual interests as well as the increasing adoption of queer theory as a theoretical framework through which to analyse non-normative sexualities. Data was collected through examining a range of websites and groups targeted at gay men who enjoy Nazi fetishism. Drawing on interviews with 22 members of one particular gay Nazi fetish group, it is argued that the Internet provides real and important benefits for those exploring non-normative desires, compensating for a number of perceived offline dis-satisfactions as well as offering opportunities to enhance and experiment with sexual play. Nonetheless, this proliferation of non-normative sex does not mean that the world will necessary be a ‘queerer’ place. Not only do problematic hierarchies and exclusions operate on Nazi fetish websites, but its members demonstrate a firm (over)conformity to heteronormative masculinity. Moreover, the appropriation of Nazism for both sexual fantasy and sexual practice draws from and re-iterates its well-established and horrific history rather than, as some queer theorists assert, providing a means to re-signify Nazi regalia. I conclude that the subversive effects of non-normative sexuality should not be assumed but rather that research needs to pay closer attention to the gendered and sexual identities and political sensibilities of its practitioners as well as the ways through which they frame, experience and understand their embodied sexual practice.EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Responsibility of major emitters for country-level warming and extreme hot years

The contributions of single greenhouse gas emitters to country-level climate change are generally not disentangled, despite their relevance for climate policy and litigation. Here, we quantify the contributions of the five largest emitters (China, US, EU-27, India, and Russia) to projected 2030 country-level warming and extreme hot years with respect to pre-industrial climate using an innovative suite of Earth System Model emulators. We find that under current pledges, their cumulated 1991–2030 emissions are expected to result in extreme hot years every second year by 2030 in twice as many countries (92%) as without their influence (46%). If all world nations shared the same fossil CO2 per capita emissions as projected for the US from 2016–2030, global warming in 2030 would be 0.4 °C higher than under actual current pledges, and 75% of all countries would exceed 2 °C of regional warming instead of 11%. Our results highlight the responsibility of individual emitters in driving regional climate change and provide additional angles for the climate policy discourse

Transverse Momentum Spectra of J/ψJ/\psi and ψ′\psi^{\prime} Mesons from Quark Gluon Plasma Hadronization in Nuclear Collisions

Recent results on transverse mass spectra of $J/\psi$ and $\psi^{\prime}$ mesons in central Pb+Pb collisions at 158 A$\cdot$GeV are considered. It is shown that those results support a hypothesis of statistical production of charmonia at hadronization and suggest the early thermal freeze--out of $J/\psi$ and $\psi^{\prime}$ mesons. Based on this approach the collective transverse velocity of hadronizing quark gluon plasma is estimated to be $\approx 0.2$. Predictions for transverse mass spectra of hidden and open charm mesons at SPS and RHIC are discussed.Comment: Four pages, one figur