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Corporate social performance and cost of debt: the relationship
No full textPurpose – This paper aims to investigate the link between corporate social performance (CSP) and cost of debt financing. Despite academic debate has focused on the link between corporate social responsibility (CSR) and CSP (expressed through accounting and market measures of profitability), few empirical researches have analysed the relations between CSR, cost of debt and its relation with the risk profile of a firm. The literature on the cost of debt determinants generally documents a negative association between measures of the risk of the firm and its cost of debt. The literature on CSR defines risk reduction as one of the potential benefits related to CSR activities. Thus, the expectation is that high CSP scores are inversely related to cost of debt.
Design/methodology/approach – Using a unique data set of 332 firms over a time period of five years antecedent to the global financial crisis, a linear regression model is applied.
Findings – The results show a positive relation between CSP and cost of debt, demonstrating that CSR is not a value driver with an impact on the firm’s risk profile.
Practical implications – The research has also practical implications as it makes managers aware of the potentiality of CSP to reduce the firm’s cost of debt.
Originality/value – These findings enlarge the empirical research on the value of CSP, expanding it towards a quite new area of investigation: the cost of external financing
Boozing and Burping for God: The Material Transformation of Maya Religious Food Practices from the Spanish Conquest to the Present
No full textThesis (B.A. in Art History, Minor in Communications)--John Cabot University, Fall 2017.This thesis will analyze the transformation of material expression in Maya religious rites influenced by Spanish and American intervention. It will do so by comparing religious rites involving the usage of beverage from the pre-Columbian era up to the present. Through an evaluation of anthropological definitions of ritual complexion by Edmund Leach and Marcel Mauss, religion by Emile Durkheim and cultural imperialism by John Tomlinson, this thesis will attempt to understand the material interpretation of immaterial beliefs in light of cultural imperialism and cultural hybridity. Based on these theoretical precedents, this thesis will argue that the transformation of the usage of beverage in Maya religious rites is a case of cultural hybridity. This conclusion is founded on the durability of the ancient Maya belief system that is visible in either material or immaterial testament in each case-study. Food usage in Maya rites are therefore flexible in their material adaptation to their current circumstances. They change according to new systems of cultural exchange, consumption and production, set in motion by changes in political or economic power
Understanding the Success of Populist Parties in the Italian Political Context since 1994
No full textThesis (B.A. in Political Science)--John Cabot University, Fall 2017.Populism as a guiding political force has been rapidly gaining global attention. In Europe, the balance of traditional politics has been disrupted by this phenomenon promoting an agenda of nationalism. This is well-demonstrated by Italy’s multiparty system, which has institutionalized three populist governments since 1994. In the recent 2013 Italian national elections, three of the four top-voted parties can be considered populist; Popolo della Libertà, Lega Nord, and MoVimento 5 Stelle. This research aims to understand how these three parties can coexist and compete for legislative representation and what factors of the Italian political context contribute to the growth and success of populism. An analysis of the relationships between parties and the Italian electorate will be achieved by examination of party rhetoric, propaganda, and manifestos following the Mudde and Kaltwasser (2013) framework of populism. The purpose of this analysis is to shed light on the Italian democratic situation lending itself to populist forces
Female Directors in Italy: The State of Art after the Mandatory Gender Quota
No full textThe purpose of this paper is to investigate the state of art of female directors in terms of presence, role and remuneration for Italian corporate boards. The analysis wants to highlight the changes occurred after the introduction of the mandatory female quotas legislation in 2012 and to check how many firms are already complying with the law after 2 years. The picture of the state of art is drawn looking at 163 Italian listed firms for a period of 4 years, from 2011 to 2014. The analysis of the data reveals relevant differences in board composition before and after the law. A significant result concerning the presence of female directors stands in the difference between family and non-family firms: the first are those with higher number of female members in the board. Additionally, an interesting data refers to the amount of remuneration for women, which is significantly lower than the remuneration provided to male directors. Being the first work which charts the situation of board composition and board member remuneration in Italy before and after female quotas introduction, this paper wants to trace some key points for future analysis about the impact of female quotas on various firm’s aspects, such as firm performance, firm earning management and quality, governance characteristics
From Westernization to Islamification Women’s Rights before and after the 1979 Iranian Revolution
No full textThesis (B.A. in Political Science)--John Cabot University, Spring 2017.The relationship between Islam and gender equality is one that is often disputed, particularly in reference to the experiences of women in the aftermath of the 1979 Iranian Revolution. After the revolution women were subject to an intense Islamic regime and many of their rights and freedoms they had gained in previous decades were considered null and void. This has led many scholars to believe that Islam is in fact incompatible with gender equality. However, in the aftermath of the Iranian revolution, even when women were subject to patriarchal constraints with respect to shari’a law, female citizens were able to defy, resist and negotiate gender discrimination and further prove that feminist interpretations of shari’a law are possible and even inevitable. This interesting phenomenon also serves to highlight that once Islam is no long the culprit in gender inequality with respect to women in Iran, we can also see better how women were subjugated prior to the 1979 Iranian Revolution, during the Pahlavi Era
Little Burgundy Narratives: Una Chiesa-Caso Di Studio Di Riuso, Tecnologia, Arte e Beni Comuni Civici
No full textThis paper focuses on the specific case study of the Church of St. Joseph, a parish church situated in the neighborhood of Little Burgundy in the South-West borough of Montreal. It addresses first the historical arc that has led to the church’s repurposing before discussing the specific intervention of Little Burgundy Narratives, a digital portrait of the neighborhood surrounding the former Church of St. Joseph in an effort to support its new role as a community space, harnessing technology and the arts to enhance the church’s value as a civic common. The former Church St. Joseph is a witness of the growing disuse and re-purpose of places of worship and is a relevant case-study for the understanding of the future of churches in urban areas
Celestial Beings and their Sources in Caravaggio’s Paintings
No full textThesis (B.A. in Art History)--John Cabot University, Fall 2017.According to modern art historians, Caravaggio is perceived as a realist painter who failed to portray convincing angels due to his methodology and lack of decorum. The aim of this thesis is to explore on that opinion in relation to the ideologies of painted supernatural beings in the 17th century and their historical and theological background. A chronological visual analysis of his angels in the Rest on the Flight into Egypt, Martyrdom of Saint Matthew, The Sacrifice of Isaac, Seven Works of Mercy, and the Nativity of Saints Lawrence and Francis and their relationship with the protagonist will be conducted in order to understand Caravaggio’s development throughout his painting career and how he represented the unseen onto his canvas. Through the study of artistic Lombard and Northern Italian influences on Caravaggio’s youth, his celestial beings will have a saying in his religious approach to the ethereal world as well as his gradual ability to manifest angelic essence into his painted models. In addition, one case-study will compare his two St Matthew to emphasis Caravaggio’s ability to abide with the Counter-Reformation strict rules on art as well as channel his own style and techniques
