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The Impact of Gender in the Context of Performance Feedback and Business Risk
No full textPerformance feedback provides information about the company's achieved performance compared to the aspiration level. Undoubtedly such feedback influences the decisions that business leaders make for the future, primarily with regard to business risk. However, business risk is a very general term. Since research and development is one of the riskiest investments within a company, many studies have focused on the influence of performance feedback on this variable. Admittedly, this led to mixed results. Subsequent studies have therefore proposed moderator factors that can influence the relationship between performance above or below the aspiration level and research and development. As such, the importance of the size and age of the company and the organizational reserve in this relationship was confirmed. However, environmental factors and characteristics of the CEO have not yet been examined. This research focuses on the importance of CEO gender. More specifically, since literature shows that men are generally riskier than women, male CEOs are expected to positively influence the impact of performance below or above aspiration levels on the measure of corporate risk. As a dependent variable, however, this study does not focus on research and development, as this variable is not available in the Belgian annual accounts, but on the internal cash flow of a company, which has a positive relationship with investments in research and development. The data were obtained from public financial databases on the one hand and from a cross-sectional survey completed by 448 Flemish entrepreneurs on the other. The analyses show that there is a positive effect on the dependent variable when performance is above the aspiration level, and a negative effect when performance is below the aspiration level. However, CEO gender did not appear to have a significant influence on these relationships
(noot onder HvJ 8 december 2022)
No full textRechtspraak 59. Uit het voorgaande volgt dat artikel 8 bis ter, lid 5, van gewijzigde richtlijn 2011/16 in strijd is met het door arti-kel 7 van het Handvest gewaarborgde recht op eerbiediging van de communicatie tussen de advocaat en zijn cliënt, voor zover het in wezen bepaalt dat de aan het beroepsgeheim onderworpen advocaat-intermediair gehouden is om iedere andere intermediair die niet zijn cliënt is, in kennis te stel-len van zijn meldingsverplichtingen. 60. Wat de geldigheid van artikel 8 bis ter, lid 5, van gewij-zigde richtlijn 2011/16 in het licht van artikel 47 van het Handvest betreft, moet eraan worden herinnerd dat het door laatstgenoemde bepaling gewaarborgde recht op een eerlijk proces verschillende elementen omvat, waartoe onder meer de rechten van de verdediging, het beginsel van processuele gelijkheid, het recht op toegang tot de rechter en het recht op een advocaat in zowel burgerlijke zaken als strafzaken behoren. De advocaat zou niet in staat zijn om zijn taken van advisering, verdediging en vertegenwoordiging van zijn cliënt naar behoren te verrichten-en deze cliënt zou der-halve de hem bij artikel 47 van het Handvest verleende rech-ten niet genieten-indien hij in het kader van een rechts-geding of de voorbereiding daarvan verplicht was met de overheidsinstanties samen te werken door hun informatie te verstrekken die hij heeft verkregen tijdens de juridische advisering in verband met dat geding (zie in die zin arrest van 26 juni 2007, Orde van Franstalige en Duitstalige balies e.a., C-305/05, EU:C:2007:383, punten 31 en 32). 61. Uit deze overwegingen volgt dat de vereisten die voort-vloeien uit het recht op een eerlijk proces, per definitie im-pliceren dat er een band is met een rechtsgeding (zie in die zin arrest van 26 juni 2007, Orde van Franstalige en Duitsta-lige balies e.a., C-305/05, EU:C:2007:383, punt 35). 62. Vastgesteld moet worden dat een dergelijke band in casu niet is aangetoond. 63. Uit artikel 8 bis ter, leden 1 en 5, van gewijzigde richt-lijn 2011/16, en met name uit de in deze bepalingen gestelde termijnen, volgt immers dat de kennisgevingsplicht in een vroeg stadium ontstaat, uiterlijk wanneer de meldingsplich-tige grensoverschrijdende constructie juist is afgerond en gereed is voor implementatie, en dus buiten het kader van een rechtsgeding of de voorbereiding daarvan. 64. Zoals de advocaat-generaal in punt 41 van zijn conclu-sie in wezen heeft opgemerkt, treedt de advocaat-interme-diair in dit vroege stadium niet op als verdediger van zijn cliënt in een geschil en de enkele omstandigheid dat de ad-viezen van de advocaat of de meldingsplichtige grensover-schrijdende constructie waarvoor hij is geraadpleegd, aan-leiding kunnen geven tot een geschil in een later stadium, betekent niet dat de advocaat is opgetreden in het kader of ten behoeve van de verdediging van zijn cliënt. 65. In deze omstandigheden moet worden geoordeeld dat de kennisgevingsplicht, die voor de aan het beroepsgeheim onderworpen advocaat-intermediair in de plaats komt van 1. Boetes kunnen oplopen tot 50 000 EUR en tot 100 000 EUR in geval van bedrieglijk opzet: art. 30/1 Decr.Vl. 21 juni 2013 betreffende de administratieve samen-werking op het gebied van belastingen, BS 28 juni 2013, 40587. de meldingsplicht van artikel 8 bis ter, lid 1, van gewijzigde richtlijn 2011/16, geen inmenging inhoudt in het recht op een eerlijk proces, dat wordt gewaarborgd door artikel 47 van het Handvest. 66. Gelet op een en ander moet op de gestelde vraag wor-den geantwoord dat artikel 8 bis ter, lid 5, van gewijzigde richtlijn 2011/16 ongeldig is in het licht van artikel 7 van het Handvest, voor zover de toepassing ervan door de lidsta-ten tot gevolg heeft dat een advocaat die optreedt als inter-mediair in de zin van artikel 3, punt 21, van deze richtlijn, wanneer hij ontheven is van de meldingsplicht als bedoeld in artikel 8 bis ter, lid 1, van die richtlijn wegens het be-roepsgeheim waaraan hij gebonden is, verplicht is om ie-dere andere intermediair die niet zijn cliënt is onverwijld in kennis te stellen van zijn meldingsverplichtingen uit hoofde van dat artikel 8 bis ter, lid 6. Kosten 67. Ten aanzien van de partijen in het hoofdgeding is de procedure als een aldaar gerezen incident te beschouwen, zodat de nationale rechterlijke instantie over de kosten heeft te beslissen. De door anderen wegens indiening van hun op-merkingen bij het Hof gemaakte kosten komen niet voor ver-goeding in aanmerking. Het Hof (Grote kamer) verklaart voor recht: Artikel 8 bis ter, lid 5, van richtlijn 2011/16/EU van de Raad van 15 februari 2011 betreffende de administratieve samen-werking op het gebied van de belastingen en tot intrekking van richtlijn 77/799/EEG, zoals gewijzigd bij richtlijn (EU) 2018/822 van de Raad van 25 mei 2018, is ongeldig in het licht van artikel 7 van het Handvest van de grondrechten van de Europese Unie, voor zover de toepassing ervan door de lidstaten tot gevolg heeft dat een advocaat die optreedt als intermediair in de zin van artikel 3, punt 21, van deze richtlijn, zoals gewijzigd, wanneer hij ontheven is van de meldingsplicht als bedoeld in artikel 8 bis ter, lid 1, van die richtlijn, zoals gewijzigd, wegens het beroepsgeheim waaraan hij gebonden is, verplicht is om iedere andere intermediair die niet zijn cliënt is onverwijld in kennis te stellen van zijn meldingsverplichtingen uit hoofde van dat artikel 8 bis ter, lid 6
How to improve the potential of microalgal biostimulants for abiotic stress mitigation in plants?
No full textAbiotic stress is among the most critical factors limiting crop productivity worldwide and its importance is further exacerbated by climate change. In recent years, microalgal biostimulants have gained attention for their potential to enhance plant resilience towards abiotic stress. However, significant hurdles still persist, particularly regarding the unknown modes of action of microalgal biostimulants, which is a concern for stringent regulatory requirements and product reliability. The aim of this review is to improve the potential of microalgal biostimulants for abiotic stress mitigation in plants by addressing different key parameters shaping the efficacy of microalgal biostimulants, encompassing cultivation approaches, extraction techniques, and application methods. Furthermore, it also highlights how microalgal biostimulants modulate plant morphology, physiology and biochemistry under drought, salinity, and heat stress-three predominant stressors anticipated to intensify under climate change. Notably, these biostimulants consistently enhance drought stress tolerance by improving biomass accumulation, nutrient uptake, and water use efficiency through enhanced photosynthesis and stomatal regulation. These effects are largely driven by the accumulation of osmoprotectants and antioxidant compounds. In contrast, salt stress mitigation is highly species-dependent, with some microalgae enhancing stress tolerance through osmoprotectant and antioxidant accumulation, while others reduce these compounds, potentially lowering stress perception via unknown mechanisms. Despite the significance of the abiotic stress, heat stress mitigation by microalgal biostimulants remains an underexplored research area. Additionally, indirect applications of microalgae-ranging from biotechnological innovations to desalination-underscore the broader potential of these organisms in agricultural resilience. Collectively, this review identifies three key gaps in the existing literature-the diversity gap, the practical gap, and the research gap-while outlining promising avenues for future research in microalgal biostimulant development.The author(s) declare that financial support was received for the research and/or publication of this article. This review was supported by the Flemish Fund for scientific research (FWO) with grant number S001622N
CSR Performance in Family Firms: The Pivotal Role of the External Auditor and the Moderating Impact of Family Influence and Eponymy
No full textThe debate surrounding the corporate social responsibility (CSR) performance of family firms remains inconclusive. In order to unravel the dynamics that lead to better CSR performance of family firms, accounting for their heterogeneity is essential. While valuable steps in this regard have already been taken, we posit that a central figure is generally overlooked in prior studies, namely the external auditor. Specifically, we argue that the extent of investment made by family firms in their external audit, reflected in the level of audit fees, directly impacts their CSR performance as presented in CSR reports. We contend that this investment enhances the quality of these reports, facilitating a more effective communication of CSR efforts to stakeholders. However, drawing from the willingness-ability paradox, family firm characteristics may modulate the willingness of these firms to leverage this potential. Using a comprehensive sample of publicly listed family firms in the United States, our findings reveal a strong and positive association between the level of audit fees and CSR performance. Notably, this relationship becomes weaker as the degree of family influence within the firm increases but stronger when the company name bears the family's name. These findings shed light on the intricate interplay between external audits, family firm dynamics, and CSR performance, offering valuable insights for academics, practitioners, and policymakers seeking to better understand and promote CSR initiatives in family businesses.AI Assistance Statement: During the preparation of this work, the authors used AI tools solely to enhance the readability and language of the manuscript and take full responsibility for the content of the published article. Open Access funding enabled and organized by Projekt DEAL
Passage
No full textIn the context of the group exhibition 'Modelling Life,' curated by Kevin Gallagher, Christiane Blattmann presents a new commission titled 'Passage' at Z33’s gallery, De Steeg. This installation is grounded in the archetypal form of a key, which serves as conceptual and formal foundation for a new series of sculptures. Blattmann employs materials taken from our built environment: steel, aluminium, fencing, corrugated PVC — paired with softer, more provisional materials such as stitched cotton, cardboard, or pigmented wax. Passing through the gallery, the viewers encounter forms that oscillate between the realms of model and architecture, serving as both entry points and obstacles.
Blattmann posits a tension between, on the one hand, the analog and the analogical—whereby objects point, metaphorically or metonymically, to realities beyond themselves—and on the other, a deadpan realism where the model has exhausted its referential potential.
'Passage' is thus characterized by an ambiguous nature, offering both access and barriers. Similar to a "rite of passage," a ritual that signifies the conclusion of one phase and the onset of another, Blattmann's installation becomes an enactment of growing into the world. True to life, 'Passage' does not present the viewers with a clear linear progression, but rather a room full of stops and starts—a nonsequential and textured narrative flow. From architecture, to model, to symbol and back again
Epidemiological characteristics of elderly population receiving pre-hospital emergency care after road traffic injuries in Punjab, Pakistan
No full textBackgroundEvery year, 1.3 million lives are lost to road traffic injuries (RTIs). 90% of these deaths disproportionately occur in Lower-Middle Income Countries (LMICs). Due to frailty and reduced physiological resilience, elderly populations are at higher risk of RTIs and poor outcomes, versus younger populations. Further, according to the World Health Organization (WHO), the global elderly population will double by 2050, indicating that this group will be at an even higher risk of RTIS.ObjectivesOur study aims to utilize Emergency Medical Services (EMS) data to better understand the trends, types, injuries, patient characteristics, and outcomes of RTIs involving the elderly, ultimately contributing to more targeted and effective road safety policies and interventions.MethodsWe analyzed secondary EMS data during 2022 and 2023 from the Emergency Services Department (Rescue 1122) in the province of Punjab, Pakistan. RTI data in patients aged >= 65 years was extracted from the database for age, gender, education, response time, injury type, RTI victim type, location of injury, and victim outcome. Multivariable analysis was carried out using multiple logistic regression to obtain an adjusted odds ratio with a 95% confidence interval for on-scene mortality.ResultsFrom 4.2 million EMS activations, data on 34,345 RTIs in elderly patients was analyzed. Patients had a mean age of 70.12 years, and 77% (26,608) were males. The most common injury type was soft tissue injury (24,166; 70.36%), followed by limb injury (5,126; 14.9%), and head injury (2,590; 7.5%). Most victims suffered injuries as passengers (11,396; 37.2%). The mean response time was 7.19 minutes, and the on-scene mortality rate was 1.3% (443). The odds of on-scene mortality increased with increasing response time (AOR: 1.05, CI: 1.04-1.07), while an increase in the degree of urbanization was associated with decreasing odds of on-scene mortality (AOR: 0.99, CI: 0.98-0.99). Head injuries (OR: 24.49, CI: 20.11-29.93) and pedestrian injuries (Adjusted OR: 1.40, CI: 1.06-1.84) were strongly associated with on-scene mortality.ConclusionOur study revealed that head and pedestrian injuries emerged as key factors for on-scene mortality in elderly patients of Punjab, Pakistan. These findings necessitate targeted interventions to encourage a rapid pre-hospital response to lower on-scene mortality rates.We would like to extend our gratitude to Mr. Naeem from Rescue 1122 for their help with data curation
The Restoration of Grassland Butterflies in Belgium: Legal opportunities and challenges under the Nature Restoration Regulation
No full textIn the Flemish Region of Belgium, a leading scientific study determined that 19 out of 64 indigenous butterfly species went extinct in the twentieth century, with half of the remaining butterflies being threatened. Almost all of these butterflies have disappeared or are threatened due to economic exploitation of their habitats or lack of appropriate conservation management. This decline is also occurring in many other northwest European states.
Within that scientific background, article 11 of the Nature Restoration Regulation introduces restoration targets and obligations for agricultural ecosystems. In paragraph 2, Member States are required to put in place measures aimed at achieving an increasing trend at the national level of at least two out of three indicators, one of which is the grassland butterfly index. The grassland butterfly index is a well-established monitoring scheme applied by 18 Member States, covering 15 indicator species of grassland butterflies, which are regarded as reliable indicators to assess environmental health.
The restoration of grassland butterflies, as one of the indicators of agricultural ecosystems, is a vital opportunity for the Flemish Region of Belgium to halt butterfly decline and remedy the damage of the previous century. This contribution asks through legal doctrinal analysis whether the Nature Restoration Regulation adequately accounts for temporal ecological distortions, such as shifting baselines, and whether EU-level standard-setting might better achieve restoration targets.
A key legal challenge is the phenomenon of shifting baselines in the setting of satisfactory levels for grassland butterflies, since Member States may rely on monitoring data of grassland butterflies after they already experienced significant decline. This creates a tension between legal restoration targets and scientific methodologies, conflicting with the principle of effectiveness and the precautionary principle. Furthermore, this challenge also raises the question of whether the European Commission, rather than individual Member States, should have set uniform satisfactory levels, particularly in light of the principle of subsidiarity.
In conclusion, the Nature Restoration Regulation provides for the restoration of agricultural ecosystems, with grassland butterflies as one of the indicators. Implementation of this provides an opportunity for the Flemish Region of Belgium to restore decades of declining grassland butterflies. However, it also presents significant legal challenges, particularly concerning shifting ecological baselines and the need for coherent implementation in EU environmental law
Evaluating the Effectiveness of Biodiverse Green Schoolyards on Child BMI z-Score and Physical Metrics: A Pilot Quasi-Experimental Study
No full textBackground: Childhood obesity is a significant public health issue linked to poor diet, low physical activity, and limited access to supportive environments. Green schoolyards may promote physical activity and improve health outcomes. This study evaluated the impact of the Green Healthy Primary School of the Future (GHPSF) intervention-greening schoolyards-on children's BMI z-scores, waist circumference, and hip circumference over 18 months, and compared these effects to those observed in the earlier Healthy Primary School of the Future (HPSF) initiative. Methods: This longitudinal quasi-experimental study included two intervention and two control schools in Limburg, a province both in the Netherlands and Belgium. Children aged 8-12 years (n = 159) were assessed at baseline, 12 months, and 18 months for anthropometric outcomes. Linear mixed models were used to estimate intervention effects over time, adjusting for sex, age, country, and socioeconomic background. Standardized effect sizes (ESs) were calculated. Results: The intervention group showed a greater reduction in BMI z-scores at 12 months (ES = -0.15, p = 0.084), though this was not statistically significant. Waist circumference increased in both groups, but less so in the intervention group, at 12 months (ES = -0.23, p = 0.057) and 18 months (ES = -0.13, p = 0.235). Hip circumference and waist-hip ratio changes were minimal and non-significant. GHPSF effect sizes were comparable to or greater than those from the HPSF initiative. Conclusions: Though not statistically significant, trends suggest that greening schoolyards may support favorable changes in anthropometric outcomes. Further research with larger samples and longer follow-up is recommended.Funding:
This research was funded by Provincie Limburg grant number Provincie Limburg: 2021/170.
Acknowledgments:
The authors would like to thank the Provinciaal Natuur Centrum (Provincial Nature Center) for their collaboration in this research project