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AbstractThis research aims to explore the relationship between corporate governance (CG) and carbon disclosure (CD) and the moderating role of earnings management (EM) in this relationship. The model was built based on legitimacy theory, upper echelons theory, and agency theory. We employed a two‐step generalized method of moments (GMM) regression and conducted robust tests to reaffirm the results using panel data from 134 listed companies in the Vietnamese stock market from 2015 to 2022. Our findings indicate that larger board sizes, boards with more independent members or the presence of a CEO who concurrently serves as the chairman of the board can potentially decrease the likelihood of CD, while companies with a higher proportion of female board members or regular board meetings may tend to publish more carbon information. Furthermore, EM can moderate the relationship between CG and CD, and this variable exhibits high reliability in the model. This research adds to the vast body of existing knowledge about the effectiveness of CG by investigating how different dimensions of CG affect corporate CDs in Vietnam, especially, to the best of the authors' knowledge, this is the first research attempting to provide the empirical result of the moderating role of EM in the relationship between CG and corporate CDs.

Frontmatter -- Contents -- Acknowledgments -- INTRODUCTION Côte-d'Ivoire and Triage in the Time of AIDS -- 1. Testimonials That Bind -- 2. Confessional Technologies -- 3. Soldiers of God -- 4. Life Itself -- 5. Biopower -- 6. The Crisis -- 7. Uses and Pleasures -- CONCLUSION Who Lives? Who Dies? -- Notes -- References -- Index

Income data are useful for making economic decisions and anticipating future revenues. Earning quality, or the utility of earnings in making decisions, is determined by real economic performance. Firms with greater performance should, on average, have higher profits quality. Managers, investors, and scholars are interested in the influence of earnings management (EM) on earnings persistence (EP). This study evaluates the relationship between these variables in terms of accrual, real EM, board composition, and EP. We conducted quantitative research using GMM regression on a sample of 228 listed businesses in the Vietnamese stock market from 2014 to 2017. Our findings indicate that accrual earnings management (AEM) is associated with a negative connection with EP, but real earnings management (REM) is associated with a mixed association with EP. Additionally, the data indicate that board of directors (BODs) play a critical role in EP. Our research contributes to the existing body of knowledge by establishing a foundation for future research in this subject and by proposing some feasible options for functional government agencies and enterprise management interested in enhancing EP.

AbstractHere, we develop two new social indices: the ADA PARC Absolute Economic Opportunity Index and the ADA PARC Relative Economic Opportunity Index. These indices allow us novel examinations of economic equity between people with and without disabilities within a U.S. state and between people with disabilities in different states using aggregations of multiple component economic indicators. These represent the first efforts to offer U.S. indices of this focus, an important development given the distinct economic needs of people with disabilities and the value in accounting for distinct national policies. The indices rely on U.S. Census and other data on economic opportunity by population. These indices provide comprehensive insight into economic disparities between people with and without disabilities and among people with disabilities in the United States. We find that state/territory values for the two indices are moderately positively correlated, suggesting that relative and absolute economic opportunity for people with disabilities arise from both common and distinct processes. Policy implications for low economic opportunity states are discussed.

PurposeIn 1990, the Americans with Disabilities Act (ADA) was signed into law by President George H.W. Bush. This law was intended to prevent discrimination against people with disabilities (PWD) in employment, public accommodations, transportation and other areas of life. However, the degree of impact in these sectors has not been studied in tandem. Addressing these sectors together is the primary objective of this paper.Design/methodology/approachResults are analyzed and presented regarding ADA impacts as well as which organizations provide advocacy services in support to PWD from survey data collected from 1,582 US participants in 2010 (N = 866) and 2015 (N = 716).FindingsResults suggest that the ADA has had a positive impact on PWD, yet this law favorably affects people of certain demographics more than others. Moreover, people with and without disabilities have differing opinions on the impact of the ADA, suggesting that what is conveyed to the public and the impact of the ADA on real-life outcomes of PWD are sometimes misaligned.Originality/valueThe present study helps add to the current body of knowledge on the impact of the ADA by providing perspectives on advocacy services and impacts from a diverse set of PWD and their counterparts without disabilities.

Frontmatter -- CONTENTS -- Acknowledgments -- stacy leigh pigg and vincanne adams Introduction: The Moral Object of Sex -- stacy leigh pigg Globalizing the Facts of Life -- Part 1 The Production of New Subjectivities -- Moral Science and the Management of ''Sexual Revolution'' in Russia -- Family Planning, Human Nature, and the Ethical Subject of Sex in Urban Greece -- From Auntie to Disco: The Bifurcation of Risk and Pleasure in Sex Education in Uganda -- Part 2 The Creation of Normativities as a Biopolitical Project -- Sexuality, the State, and the Runaway Wives of Highlands Papua, Indonesia -- ''Ordinary'' Sex, Prostitutes, and Middle-Class Wives: Liberalization and National Identity -- Moral Orgasm and Productive Sex: Tantrism Faces Fertility Control in Lhasa, Tibet (China -- Part 3 Contestations of Liberal Humanism Forged in Sexual Identity Politics -- Uses and Pleasures: Sexual Modernity, hiv/aids, and Confessional Technologies in a West African Metropolis -- The Kothi Wars: aids Cosmopolitanism and the Morality of Classification -- References -- Contributors -- Index

Acinetobacter baumannii has become increasingly resistant to leading antimicrobial agents since the 1970s. Increased resistance appears linked to armed conflicts, notably since widespread media stories amplified clinical reports in the wake of the American invasion of Iraq in 2003. Antimicrobial resistance is usually assumed to arise through selection pressure exerted by antimicrobial treatment, particularly where treatment is inadequate, as in the case of low dosing, substandard antimicrobial agents, or shortened treatment course. Recently attention has focused on an emerging pathogen, multi-drug resistant A. baumannii (MDRAb). MDRAb gained media attention after being identified in American soldiers returning from Iraq and treated in US military facilities, where it was termed "Iraqibacter." However, MDRAb is strongly associated in the literature with war injuries that are heavily contaminated by both environmental debris and shrapnel from weapons. Both may harbor substantial amounts of toxic heavy metals. Interestingly, heavy metals are known to also select for antimicrobial resistance. In this review we highlight the potential causes of antimicrobial resistance by heavy metals, with a focus on its emergence in A. baumanni in war zones.

Acinetobacter baumannii has become increasingly resistant to leading antimicrobial agents since the 1970s. Increased resistance appears linked to armed conflicts, notably since widespread media stories amplified clinical reports in the wake of the American invasion of Iraq in 2003. Antimicrobial resistance is usually assumed to arise through selection pressure exerted by antimicrobial treatment, particularly where treatment is inadequate, as in the case of low dosing, substandard antimicrobial agents, or shortened treatment course. Recently attention has focused on an emerging pathogen, multi-drug resistant A. baumannii (MDRAb). MDRAb gained media attention after being identified in American soldiers returning from Iraq and treated in US military facilities, where it was termed "Iraqibacter." However, MDRAb is strongly associated in the literature with war injuries that are heavily contaminated by both environmental debris and shrapnel from weapons. Both may harbor substantial amounts of toxic heavy metals. Interestingly, heavy metals are known to also select for antimicrobial resistance. In this review we highlight the potential causes of antimicrobial resistance by heavy metals, with a focus on its emergence in A. baumanni in war zones.