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In Southeast Europe countries (SEE) asset declarations are a strong, yet currently under-utilised instrument for preventing corruption and illicit financing among civil servants, and in particular among politically exposed persons (PEP). The media and civil society, along with international organisations, continuously investigate and report on the evident gaps between the living standards of politicians and their families on the one side and what they officially declare to the public as assets and income on the other. All SEE countries have in place a legal framework regulating asset declarations as part of their anti-corruption toolboxes. However, these regulations are rarely enforced in a consistent manner, and instead mostly result in short-lived annual scandals or occasional repression campaigns against political opponents. The aim of the present Note is to raise awareness of the public and decision makers about the loopholes in the procedures for verifying asset declarations and penalising irregularities in them and offer solutions for more efficient verifications in order to increase the liability of institutions and enhance the rule of law. [ABSTRACT FROM AUTHOR]

A chronological synopsis of the history of the technology used in experimental and testing work relating to artillery pieces is presented. The period covered is from the mid-seventeenth century up to the Cold War era of the mid-twentieth century. Although the focus is on the development of ballistics measurement in Britain, there are important links to related work in continental Europe. The locus for much of what is described is the Royal Artillery proof and experimental range at Shoeburyness and the key individuals and groups of men and women who worked there. There are longitudinal connections between the very earliest technologies of mechanical chronometry, with paper screens and paper-based calculations, and the later technology where timings, screens and calculations had all become electronic. [ABSTRACT FROM AUTHOR]

The current challenge facing the European pulp and paper industry is how to materialize the transformation to a bio-economy, as well as to realize the necessary new green innovations. The risks, costs and constraints of doing business will increase, thereby further intensifying competition, but at the same time new business opportunities will open up. This study adopts a three-round dissensus-based Delphi approach in order to explore our key research question of how the pulp and paper industry may change strategically, and what is the potential for value creation in the year 2030. According to our expert panel, the main drivers of competitiveness in 2030 will include energy and material efficiency, sustainability, as well as new innovations in products to serve customer needs better. According to the projected 2030 scenario, the pulp and paper industry will produce more diversified products, focus on higher value-added, and aim at consumer segments with higher environmental awareness. On average, 40 percent of the turnover will according to the panel come from genuinely new products. Strategic cross-sectorial partnerships will have a key role in making this big leap, while simultaneously acknowledging the changing needs of sustainability-conscious customers and other stakeholders. [ABSTRACT FROM AUTHOR]

Copyright of Bulletin des bibliothèques de France is the property of ENSSIB and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article reports on the issue regarding the way to understand the market changes in order to sustain profitable growth in the coated paper industry. Accordingly, Dow Chemical Co. is one example of coated paper company that should maintain techniques on how to sustain company's growth. Dow has created a forecasting model to assists coated paper businesses in North America, Europe and Asia in terms of determining the global imports and exports in the future.

Discusses how paper recovery is growing in Europe. Net trade in recovered paper from 1990 to 2010; Trends in recycling rates of paper and paperboard; Raw material consumption structure in paper and paperboard manufacturing in Western Europe in 2002; Effort by Confederation of European Paper Industries to encourage legislators to promote the separate collection of wastepaper, as well as trying to educate the authorities at all levels that recovered paper is not a waste product.

Examines the impact of factor input prices, output market size and agglomeration effects on the choice of location for investment projects in Europe's paper industry. Wastepaper recovery and utilization rate; Forest resources and wastepaper recovery distribution.

Economic, social and environmental sustainability are becoming more important in urban and territorial development policies in Europe and internationally. Recently, the United States and Europe have put forth the green deals proposing programmatic provisions for achieving territorial sustainability through the redevelopment of brownfield land into Sustainable Industrial Areas (SIAs). This opinion paper presents the benefits of the European Green Deal (EGD) policies as support for brownfield land redevelopment, SIA implementation and urban regeneration in light of the experiences of many countries in the European Union (EU). Moreover, this paper makes policy recommendations and discusses future research directions. • The European Green Deal provisions inspire the brownfield land redevelopment from a sustainable perspective. • The redevelopment of industrial area in Sustainable Industrial Area (SIA) provides economic, environmental-social benefits. • SIA experiences in Europe can provide decision-makers with guidelines for the conversion of brownfield land. • Urban regeneration actions for SIA by the European Green Deal can cover multi-dimensional areas, from small to large scale. • Using natural elements can foster sustainable urban development. [ABSTRACT FROM AUTHOR]

The White Paper on Intercultural Dialogue, published in 2008 by the Council of Europe, is one of the first European level attempts to provide a common guideline for diversity politics in Europe. It introduces the idea of ‘intercultural dialogue’ as a new focus and a method of governing diversity. Our paper aims to investigate the explicit and implicit meanings included in the idea of ‘intercultural dialogue’ and how the idea is rhetorically operationalized as a policy in the White Paper. The investigation is conducted with a lexical and semantic analysis of the text in the White Paper and a discourse analysis of its rhetoric, in order to explore how the ‘intercultural dialogue’ as a policy relies on a mixture of ideas borrowed from different political discourses. The investigation revealed how the concept of intercultural dialogue and other related concepts, such as culture and diversity, embrace power hierarchies. The meanings of these concepts are produced from a hegemonic point of view which grants the ‘intercultural dialogue’ with the power positions of a dialoguer and a dialoguee . The policy rhetoric in the White Paper emphasizes social cohesion in Europe. Its policy discourse does not recognize the societal, cultural, historical, religious, or linguistic differences between European societies, but offers unified – and profoundly Western European – views for the governance of diversity. Formulating a common and generic diversity policy for Europe as a whole inevitably simplifies the idea of diversity in Europe and produces new hierarchies between the subjects and objects of these policies. [ABSTRACT FROM AUTHOR]

On 11 June 2015, A.G. Pedro Cruz Villalon delivered his Opinion in the HP Belgium v Reprobel case then pending before the Court of Justice of the EU (CJEU). The Advocate General's Opinion and the underlying case raise one important issue: is it permissible for a national copyright law to allocate a portion of the fair compensation fo r reproductions exempted under art.5(2)(a) and (b) of the 2001/29 Infosoc Directive directly to publishers, although they are not listed among the initial holders of the reproduction right under art. 2 of the Infosoc Directive? As a group of academics concerned about the copyright reforms envisaged in the EU as well as by the interpretation and development of the law by the CJEU, the European Copyright Society (ECS) takes this opportunity to share its view on this matter of principle. [ABSTRACT FROM AUTHOR]

Focuses on factors which may affect paper companies with large energy consumption in Europe. Reason why a new emission trading scheme may affect paper companies; Possibility that paper companies will face antitrust fines; Charts depicting coated and uncoated paper deliveries.

Abstract: The purpose of this study was to evaluate the potential of inorganic analysis techniques for the discrimination of document (multipurpose office) paper. A set of 25 different multipurpose office papers from the European market was used for comparison. It appeared that for the single techniques LA–ICP–MS had the highest overall discriminating power. Despite its lower sensitivity, XRF also showed good discriminating power but the correlation with LA–ICP–MS is high. The combination of LA–ICP–MS and IRMS provides a powerful and strongly discriminating set of techniques. [Copyright &y& Elsevier]

The pursuit of happiness as an issue in planning for towns in trans-Appalachian America was a prime requisite. It is the intent of this paper to illustrate that, while many of the towns were paper towns that were never actualised, they acted as a catalyst for immigrants seeking to escape the oppression of Europe. Visualised as a new Eden, and promising land ownership with liberty, they were an opiate so strong that even with numerous instances of fraud and deceit the settlers came. Their belief that they had indeed arrived at Eden was so strong that it transcended any and all difficulties. This belief has influenced the planning and development of towns in America up to and including modern times. As long as people believe that their living situation is what is meant for them, their pursuit of happiness is satisfied. They have found their Eden. [ABSTRACT FROM AUTHOR]

Copyright of Bulletin des bibliothèques de France is the property of ENSSIB and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Néphrologie & Thérapeutique is the property of John Libbey Eurotext Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Politica y Sociedad is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper empirically analyses the impact of fiscal policy on the economic growth of the countries of Southeast Europe. The work was carried out with secondary data from the 12-year period and respectively from 2010 to 2021 and includes 11 countries, so the data belongs to the panel type. The purpose of this paper is to analyze social variables such as government spending, income from taxes, public debt, government effectiveness, fiscal freedom, rule of law index, and corruption in economic growth. For this purpose, we employ different econometric models and techniques such as OLS, OLS Robust fixed and random effects models, and GMM (Generalized Method of Moments). The findings from the research show that fiscal policy instruments have a positive impact on the economic growth of the countries of Southeast Europe, while the effectiveness of the government, the rule of law, and corruption show a statistically significant impact on the economic growth of these countries. The recommendations for the countries are for policymakers in the region to prioritize the development and implementation of sound fiscal policies to stimulate economic growth. By strategically managing government spending and taxation, these countries can enhance aggregate demand, encourage investment, and create a favourable business climate. Furthermore, adopting expansionary measures during economic downturns and adopting prudent debt management practices can contribute to stability, confidence, and sustainable growth. [ABSTRACT FROM AUTHOR]

The population is ageing rapidly worldwide, which is particularly apparent in Europe. Therefore, there is a shrinking working-age population per retiree, which has profound implications for society. In response to this challenge, the EU-funded project OSIRIS is developing a collaborative digital platform that allows the creation of new innovative solutions to tackle the ageing population's challenges and help them live independent and active life. Effective project management is crucial for the success of such a project. In this paper, we describe the project management structure of the OSIRIS project, analyze the project management plan, identify gaps and provide recommendations to improve the project management practices. The paper highlights the lessons learned from the perspective of project management methodologies, enterprise architecture management and from creating generalized customer journeys for such a platform. Our findings suggest that effective project management practices, including proper planning, risk management, communication and stakeholder engagement, are imperative for the projects' success. Overall, by sharing our experience and insights, this paper aims to provide valuable guidance for future research and development projects in the silver economy and technology field. [ABSTRACT FROM AUTHOR]

This study reviews the literature published on job crafting using bibliometric techniques. It utilizes the papers published on the topic from 1990 to 2023, retrieved from the Scopus database. The purpose of the paper is to draw the intellectual, conceptual and social structure of the field of research on job crafting. It uses the bibliometric method to review the literature on "job crafting." The findings of the study reveal both the micro and macro aspect of the research published so far such as Europe is the epicenter of research on the topic, while experiments and questionnaires a popular choice in methods adopted. This review gives a unique view of the past and outlines a number of future directions for research on the topic and it will be of interest to existing scholars in the field as well as doctoral students who might be interested in the topic. [ABSTRACT FROM AUTHOR]

Copyright of Brood & Rozen: Tijdschrift voor de Geschiedenis van Sociale Bewegingen is the property of AMSAB - Institute of Social History and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Reports on corporate changes and reorganization of Mondi Business Paper, formerly Anglo-American, a major papermaker company in Europe. Reasons behind the company's name change; Transformation in the paper and packaging group; Development of new company goals and policies.

Reports that three paper manufacturers have been visited by investigators of alleged anticompetitive activities in the European paper and forestry products sector. Norske Skog of Norway; Bemis Co. of Minnesota; Stora Enso of Finland.

Discusses the challenges facing the European paper industry and managing director Teresa Presas of the Confederation of European Paper Industries (CEPI). Reorganization of the CEPI to accommodate expansion of the European Union; Chemical legislation; Recycling targets; Future wood availability; Sustainability; Renewable energy sources; Emission trading directive.

The lack of accessibility to the information associated with European built heritage is a significant factor of exclusion that precludes many European citizens from appropriating a shared cultural heritage. Nowadays, three-dimensional scanning, modelling, and rendering technologies provide many highly effective tools to virtually access the available digital heritage of many European buildings in different historical periods through images, videos, texts, libraries, or specific databases of information associated with historical-scientific knowledge. However, several factors, such as the availability of human, economic, and technical resources, the heterogeneity of the standards and the lack of regulations, still hinder the possibility of translating data into usable content for a wider audience and the chances of creating collaboration between professional experts and scholars. Considering that, the paper focuses on defining the User Experience (UX) of INCEPTION's web platform, a European-funded multidisciplinary research project that has adopted new web technologies to develop open-source three-dimensional models of cultural heritage buildings for digital architectural conservation. The paper evaluates the importance of adopting a User-Centred Design (UCD) approach and involving stakeholders and end-users throughout the design development process, as they actively contributed to fostering more accessibility and inclusiveness for the final INCEPTION's web configuration. [ABSTRACT FROM AUTHOR]

Copyright of Vjesnik Bibliotekara Hrvatske is the property of Croatian Library Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Marcel Duchamp used twine to create a web-like space around the art exhibited in First Papers of Surrealism (1942), simultaneously crafting an engaging exhibition design and a distinctly innovative artwork. The impact of this exhibition design has been well explored. Where its status as an artwork is concerned, however, little attention has been given to the relevance the twine would have had in relation to the war in autumn 1942. No publications address the specific context of aerial warfare that this paper investigates. Through visual analogy, references to recent wartime events in the accompanying exhibition catalogue, and a consideration of the material (guncotton) used to make the work, this article builds the case that Duchamp's web echoed images from war-torn Europe. Duchamp brought the exterior landscapes of aerial warfare in Europe inside the stately mansion hosting the exhibition, thereby transforming the offices of the Coordinating Council of French Relief Societies into a landscape of nocturnal air raids and ground-to-air artillery. In this way, Duchamp's "twine" merits consideration as a work to rival Pablo Picasso's mural Guernica (1937), which appeared in a peripatetic array of international exhibitions from 1937 to 1943 promoting political statements to oppose war and fascism. By contrast, the references to war entangled in Duchamp's twine were subtler--if no less explosive. [ABSTRACT FROM AUTHOR]

Artificial intelligence and machine learning are revolutionising fields of science and engineering. In recent years, process engineering has widely benefited from this novel modelling and optimisation approach. The open literature can offer several examples of their applications to chemical engineering problems. Increasing investments are devoted to these techniques from different industrial areas, but insufficient information on a structured course covering these topics in a chemical engineering curriculum could be found. The course in this paper intends to reduce this gap. We introduce one of the first courses on artificial intelligence applications in a chemical engineering curriculum. The course targets Master's students with a chemical engineering background and insufficient knowledge of statistical approaches. It covers the main aspects by utilising frontal lectures and hands-on exercises with active learning methods. This paper shows the methodology we adapted to introduce students to machine learning techniques and how they responded to each class. The student performances for each test are shown, as well as the survey results based on student feedback and suggestions. This work contains essential guidelines for educators who will provide an artificial intelligence course in a chemical engineering curriculum. • An AI course for chemical engineers is given as one of the first attempts in Europe. • The course is structured into frontal and hands-on lessons. • Modelling and optimisation techniques via AI were shown to the students. • Applications of developed models were explained to the students. • Students can apply basic AI in chemical engineering tasks after this course. [ABSTRACT FROM AUTHOR]

There has been a growing trend towards the use of biomass as a primary energy source, which now contributes over 54% of the European pulp and paper industry energy needs[1]. The remaining part comes from natural gas, which to a large extent serves as the major source of energy for numerous recovered fiber paper mills located in regions with limited available forest resources. The cost of producing electricity to drive paper machinery and generate heat for steam is increasing as world demand for fossil fuels increases. Additionally, recovered fiber paper mills are also significant producers of fibrous sludge and reject waste materialthat cancontain high amounts of useful energy. Currently, a majority of these waste fractions is disposed of by landspreading, incineration, or landfill. Paper mills must also pay a gate fee to process their waste streams in this way and the result of this is a further increase in operating costs. This work has developed methods to utilize the waste fractions produced at recovered fiber paper mills for the onsite production of combined heat and power(CHP)using advanced thermal conversion methods(pyrolysis and gasification)that are well suited to relatively small scales of throughput. The electrical power created would either be used onsite to power the paper making process or alternatively exported to the national grid, and the surplus heat created could also be used onsite or exported to a local customer. The focus of this paper is to give a general overview of the project progress so far and will present the experimental results of the most successful thermal conversion trials carried out by this work to date. [ABSTRACT FROM AUTHOR]

Different Council of Europe organs have been attentive and reactive to specific human rights issues in the COVID-19 context, quickly alerting on the risks of inequitable access to quality health care, vaccines, or medicines for vulnerable groups. Yet these reactions have mainly taken the form of nonbinding instruments such as declarations, statements, and recommendations. Although these reactions derive from the interpretation of binding Council of Europe conventions, the observance or implementation of these conventions is not always monitored. Strasbourg judges have on several occasions confirmed that European Convention on Human Rights case law must consider other international instruments, especially those of other Council of Europe organs, in order to interpret the guarantees of the convention. As a consequence, soft law rules can sometimes indirectly acquire binding force when used as an interpretation and implementation tool for binding treaties. In this paper, I examine how Council of Europe organs interpret the principle of equitable access to health care of appropriate quality in the context of a pandemic and whether and how this interpretation is being implemented within the Council of Europe's interpretation of binding treaties such as the Medicrime Convention, the European Social Charter, and the European Convention on Human Rights. [ABSTRACT FROM AUTHOR]

The participation of women in sports and the management of women's sports teams have gained significant attention in recent years, underscoring the need to understand the dynamics and organizational aspects of women's sports. However, there is a noticeable lack of comprehensive bibliometric analyses in this domain, hindering a thorough exploration of the existing literature and the identification of key trends and knowledge gaps. This study aims to address this gap by conducting a rigorous bibliometric analysis of sports management competencies in women's semi-professional teams in Europe. Using the VOSviewer software, advanced data analysis techniques, including citation and co-citation analysis, were employed to gain insights into the research landscape, influential authors, seminal papers, and key research trends. The results of the analysis revealed clusters of research topics related to women's semi-professional sports, including performance, gender, football, and sports. The findings of this analysis will contribute to the advancement and success of women's semi-professional teams by informing the development of tailored training programs, educational curricula, and professional initiatives for sports management roles. Ultimately, this study aims to enhance the understanding of sports management competencies in women's semi-professional teams and guide future research endeavors in this area. [ABSTRACT FROM AUTHOR]

The railway sector is an important part of the transportation industry as well as of the economic activity in Europe. It is interesting that digitalization of this sector has been triggered in several European countries by regulatory compliance obligations. The Technical Specification for Interoperability relating to Telematics Applications for Freight/Passenger Services as well as other related standards have created opportunities for the digital transformation of the players participating into this market. Apart from achieving a base minimum compliance to the standards, there are prerequisites and questions to be answered at organizational and technological level if railway sector players are to embark on the digital transformation journey. This research study provides explanations on the argument the regulatory compliance may act as a driver for digital transformation, using the example of the railway sector in Europe and presents some important prerequisites for this market's players to take the opportunity for digital transformation. The ultimate goal of this research, whose foundations are set up in this research paper, is to formulate a digital maturity model for the actor of the railway sector, for the benefit of their retail and business clients. [ABSTRACT FROM AUTHOR]

This paper aims to study the new energy of Sanskrit renaissance in Europe due to European voyages to India, followed by trade and then the construction of British India. It created a new social impetus to Sanskrit in India too, and the Indian intelligentsia, empowered by western education also began to examine texts written in the language. Interpretations came out in a pouring manner of these ancient texts, some locating them as the manufacturers of caste system, and some appreciating their contribution to science, literature, and philosophy and especially law. We have to re-understand how German intelligentsia interpreted and viewed these texts. The concept of nation in the age of nationalism, and its ideology of an imagined community with similar culture and shared beliefs has brought forth the necessity to enquire into the foundation of India’s modern identity, as perhaps, constructed by Oriental scholarship and the knowledge with new developments it brought forth. [ABSTRACT FROM AUTHOR]

Copyright of Revista Española de Sociología is the property of Federacion Espanola de Sociologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of the present study is to analyse the current state of the Bulgarian capital market within the framework of the strategic priorities for deepening of its integrational links to the European capital markets. The paper presents results from correlation analysis of indicators of integration of the Bulgarian capital market to the Eurozone. The results point to medium degree of integration of the Bulgarian capital market. Irrespective of the high degree of harmonization of the regulatory framework and market practices on the Bulgarian capital market still exist various barriers at micro and institutional levels. [ABSTRACT FROM AUTHOR]

Abstract: The manufacture of deinked pulp generates large amounts of waste for disposal. The yield loss in the production of recycled paper can be up to 25%. The use of landfills for waste disposal is very expensive and will be prohibited in Europe in the next few years. Thus, there is a great pressure to improve the material efficiency and to reduce the amount of waste that is produced at deinked pulp mills. However, the issue is complex because an improvement of the material efficiency at one process unit may deteriorate the performance of other stages. For example, the attempts to increase the fibre yield in the deinking processes can lead to poor sludge dewatering properties, resulting in that there are no added advantages for the mill anymore. This work aims to determine the limitations between the sludge dewatering properties and the improvements in material efficiency at a deinked pulp mill by investigating the dewatering properties of sludge samples that contained variable amounts of fine screening and flotation froth rejects. The results show that the deinked pulp mill material efficiency can be increased without weakening the sludge dewatering properties if the fibre content is not reduced below a certain limit. The material efficiency can be increased either by (1) recovering fibres at an acceptable quantity where the fibre content does not decrease below the limiting point or by (2) recovering fine materials simultaneously with fibres in a way that maintains the fibre content above a limiting point. The first method provides an opportunity for deinking mills to increase the yield, even though the increase is less than 2 percentage units. With the simultaneous recovery of fibres and fine materials using the second method, it would be possible to improve the material efficiency at the deinked pulp mill by approximately 5 percentage units without affecting the dewatering of the combined sludge. [Copyright &y& Elsevier]

The COVID 19 pandemic has seriously affected human resource management practices, as it has in many other aspects of work and life, both internationally and domestically. Through this paper we do not propose to highlight the challenges that managers had to face when they decided to work from home, adopting innovative solutions, examining changes in workforce management and employee well-being. Employees need for flexibility was the driving force behind HR manager's decisions, as well as safety measures and maintaining employee motivation and productivity. Also, the one that can play an important role in addressing the challenges of human resource management during a pandemic is social responsibility, according to some research in the field. Human resource management practices in Europe show that organizations were somewhat prepared, but faced difficulties in facing the situation. At the same time, the US pandemic has forced management to consider alternative approaches to work and address disparities within the profession. [ABSTRACT FROM AUTHOR]

Beginning of 2020, the COVID-19 crisis holds for firms all over the world. Under these circumstances, the purpose of this paper is to evaluate the landscape of the European countries in terms of the earnings manipulation in COVID-19 era. Therefore, we compared companies from 15 European countries. The results show that the deteriorating economic conditions caused by COVID-19 are reflected in the managers' activity for earnings management in the context of European companies. Moreover, the panorama of earnings management activities in Europe is quite heterogeneous and inconsistent as we observe significant differences between European countries in the practice of earnings management. Additionally, rather than a single incentive or factor, we find a wide range of variables that affected managers' decisions to engage in earnings manipulation in COVID-19 times. Indeed, the results show that lack of growth opportunity caused by the pandemic, increased amount of debt, volatility of cash flow or sales, even size, age, or book value, were variables that influenced managers' decisions to manipulate earnings in pandemic. In addition, the industry effect cannot be separated from the impact of COVID- 19. Surprisingly, institutional mechanisms of control, including audit quality or board monitoring, which are widely documented in the literature as limiting earnings management, were ineffective in the COVID-19 period. The presence of mechanisms of control is considered essential variables that limit the practices of earnings management, but even these can occasionally fail, as confirmed our study. [ABSTRACT FROM AUTHOR]

Copyright of Universidad & Empresa is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper is a configurational analysis that creates a new theoretical elaboration of populist parties in Europe in terms of policy choices. The forms of populism that we can see in contemporary Europe are new, relevant and do not have a theoretical representation in the literature. This paper also provides a clearer understanding of the characteristics of populist and anti-establishment parties in Europe, which can provide valuable insights into likely responses to reformed policy environments. To do so, the paper analyses policy positions connected to the populist literature for 242 parties in Europe in 2014 and 2019 using the Chapell Hill Expert Survey and the PopuList Survey data. Groups of parties with similarly held positions in 2014 and 2019 are identified using cluster analysis to investigate whether differences in positions are defined predominately according to a national, east–west, right–left faction or other criteria. The result highlights that rather than across a classical right–left divide connotation, Europe can be divided into four clusters: right-wing populists, a moderate pro-Europe left, a pro-Europe pro-liberalism centre and an intersectional left based on identity politics. Overall, the moderate left and the centrist liberalism centre are the most common parties across Europe, and the other two factions seem to be born as a reaction to these two. However, the other two factions are growing over the years, especially the populist right-wing in Central and Eastern Europe. This brings to light serious policy implications for the future of the European Union and for considering populism simply as a discursive matter. [ABSTRACT FROM AUTHOR]

During the Age of Revolutions, the Habsburg monarchy initially opposed nationalist movements as revolutionary. While the monarchy later sought to co-opt loyal patriots, historical memory often imagines the Habsburg state as implacably opposed to both nationalism and nationalist movements. In practice, however, Habsburg officials and central European nationalisms overlapped and engaged with each other in surprising ways. Their interaction problematizes a sharp line between monarchism and nationalism. This essay speficially introduces a special issue of Central Europe, consisting of two papers presented at a 2022 conference on the Habsburg state apparatus. The two papers explored the tensions and interactions between Habsburg officials and patriot circles as they played out in international relations. Polish exiles sought to recruit Habsburg officials to the national cause, while Habsburg agents sought to recruit patriots to the spy network of the Habsburg political police. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the existence of convergence in non-monetary working conditions in Europe resorting to widely used definitions of this phenomenon and composite indexes of job quality. Design/methodology/approach: The analysis relies on composite indexes, widely used in previous literature, for 207 regions in six different areas of job quality drawing on the microdata of the European Working Conditions Survey from 1995 to 2015. This study assesses the occurrence of convergence both in terms of dispersion of job quality outcomes (sigma-convergence) and, especially, regarding the existence of a catch-up process (beta-convergence). Findings: This study finds evidence of both types of convergences in all the domains, with the exception of skills and discretion and prospects dimensions according to the sigma-convergence approach. The results do not suggest substantial differences between the 15 European Union countries before the 2004 enlargement and the new Member States and are robust to a wide range of changes in the sample and different econometric specifications. Originality/value: Tot he best of the authors' knowledge, this paper represents the first rigorous and systematic attempt of addressing the existence of convergence in non-monetary working conditions, applying formal and widely accepted definitions of this phenomenon. It contributes to our knowledge on this topic providing strong evidence of convergence in job quality. Those results can be of interest for scholars in Economics and other Social Sciences. [ABSTRACT FROM AUTHOR]

Presents an economic outlook for the paper industry in Europe. Factors that will affect the performance of the industry in 2005; Reasons why price increase for European paper products may be problematic; Prospects for pulp recycled paper, coated fine paper and other grades.

This paper develops the concept of spatial imaginations as the constructions of places as meaningful entities that establish identities of self and other through particular narratives and associated practices. It argues that traditionally, International Relations has ignored question of space despite their obvious centrality to the discipline. This has changed with the "spatial turn", which has its precursors in critical scholarship, especially drawing on sociology and political geography. The paper traces these contributions to the conceptual development of space in its material and discursive dimensions. It proposes that spatial imaginations are central to relations between "Turkey" and "Europe", establishing both as meaningful yet contested entities. In the works collated in the special issue of which this paper serves as an introduction, we may thus see facets of three core claim of the spatial turn: that space matters, that space needs to be made, and that spaces need to be formed. Against the prevailing attempts to fix the meaning of the spaces of "Turkey" and "Europe", I end with a plea to provide room for the articulation of a multiplicity of spatial imaginations. [ABSTRACT FROM AUTHOR]

Finding pathways to enhance the resilience of farming systems (FSs) in Europe is key, given the increasing challenges threatening them. FSs are complex socio-ecological systems in which social and ecological components are strongly linked. Social actors have the capacity to shape the FSs' resilience, but there is a knowledge gap about how they can best do it. The aim of this paper is to analyse the roles played by the actors in FSs when dealing with challenges and assess how these roles may contribute to the resilience attributes (conditions that enable resilience) and resilience capacities (robustness, adaptability, and transformability). To this end, ten focus groups have been conducted across FSs in Europe. Results suggest that each actor in the FSs can shape and strengthen different resilience attributes which in turn result in combinations of resilience capacities that are specific to the FS. Thus, enabling resilience is best accomplished with actors taking different roles and jointly configuring the most adequate combination of capacities, which differs across FSs. This paper provides a set of resilience-enabling roles that delineate the pathways to make FSs more resilient. The diversity of actors and resilience-enabling pathways require flexible, coordinated and comprehensive policies that encompass the complexity of the socio-ecological systems. • Enabling resilience of farming systems is best accomplished with actors taking different roles. • Improving farming systems' resilience requires enhancing their transformability capacity. • The actors enhance resilience by reinforcing human capital, response diversity, social organization and learning. • This paper provides a set of resilience-enabling roles that delineate the pathways to make farming systems more resilient. [ABSTRACT FROM AUTHOR]

Discusses the management of rejects from recycled fiber plants in Europe. Cost of rejects disposal; Impact of earnings from paper production; Use of return on investment as criteria for capital investments in rejects handling systems; Recycled fiber consumption in Germany; Rejects handling in a newsprint production.

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Using the EU-SILC 2008 module on over-indebtedness and financial exclusion, this paper analyses how perceived future-orientated economic insecurity alters individual self-assessed health (SAH), once controlling for past and current financial situation in a range of European countries. Those effects differ by gender and by country. Our results also suggest that country characteristics explain a larger part of the unknown variability of individual levels of SAH than individual-household characteristics. Thus, our findings might be of help in designing the most effective policies intended to alleviate the individual welfare costs of perceived financial insecurity provoked by upcoming business-cycle downturns. • There is a significant effect of past financial strain on current levels of self-assessed health (scarring effect). • Perceived future-orientated economic insecurity alters individual self-assessed health (loss aversion). • Those effects differ by gender and by country. • Country characteristics explain a larger part of the unknown variability of self-assessed health. • The importance of country characteristics varies by gender, being more relevant for females. [ABSTRACT FROM AUTHOR]

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The objective of the paper was to study the effects of the Russian -Ukrainian conflict on Romanian inflation using the energy shock's pass-through effect to inflation in Europe after the invasion. A monthly time series dataset is used for econometric analysis, and the data was collected from EUROSTAT, IMF and BNR databases. Using a Cochrane-Orcutt AR (1) regression with iterated estimates that control for autocorrelated error terms, we measured how variations in the price of coal, gas, and oil affected the harmonized consumer price index (HCPI). Our results suggest that oil price increases will lead to an increase in HIPC in Romania. Gas prices had an inverse relationship with HIPC in the analyzed period. The data however did not suggest a relation between coal price and inflation, in the studied period. The energy shock that occurred in Europe accounted in higher prices for gasoline, heating, and electricity on the short run, but there is no evidence that this inflationary pressure will affect long run household inflation. [ABSTRACT FROM AUTHOR]