This book assesses the related rights of press publishers in the context of access to information and media pluralism.

Discussing Art. 15 of the Directive (EU) 2019/790 of 17 April 2019, the book looks to create balance between publishers' rights and both the protection of freedom of expression and freedom of information. With the rise of AI and an increasing interest on internet users' right to access information, the book focuses on online platforms and the dissemination of information as well as on the legal challenges posed by the use of AI to produce and disseminate news. Using the French transposition of Art. 15 as a case study and referring to its implementation in numerous Member States, the book discusses the broad picture of publishers' protection across Europe and even further, as international case studies in Australia and Canada are also discussed.

The book will be of interest to researchers in the field of media law, EU law, copyright law and freedom of information.

The Illegality Defence posits that a cause of action cannot arise from a wrongful act. Barring a claim through the application of this defence contradicts considerations of corrective justice, as the defendant is released from liability even though the claimant would otherwise have been entitled to a remedy. This book re-examines the application of the Illegality Defence, framing it as a State deprivation of property for the public good, underscoring the necessity of constitutional protections in this context. Offering a novel approach, the work explores the development, interpretation, and application of the Illegality Defence within a constitutional framework, bridging the gap between private and public law. By delving into the structured concepts of proportionality, it aims to establish a more refined legal model which is sensitive to the protection of human rights - specifically, the human right to property. This approach seeks to enhance legal certainty and predictability in the application of the Illegality Defence. The study will be essential reading for academics and researchers working in the areas of legal theory, human rights law, and jurisprudence.

This book discusses the practice of free speech and its limitations - defamation and hate speech - in the context of Indonesia.

Focusing on several legislations, mainly in the Indonesian Criminal Code (KUHP) and the Information and Electronic Transaction Law (The ITE Law), the analysis centers on defamation and hate speech and how public interest defense is implemented in such limitations. The book discusses free speech in Indonesia through historical context and legal framework, both national and international. Detailed analyses of laws and case studies are provided, and the author examines key judicial decisions in defamation and hate speech cases that occurred in offline and online realms. The book demonstrates that Indonesia has ratified international human rights frameworks but that democracy in Indonesia has been declining in recent years, particularly due to the restrictions on free speech imposed by laws, which has resulted in a significant increase in cases involving free speech limitations.

Offering a much-needed analysis of free speech and its implementation in Indonesia, this book will be of interest to academics studying Southeast Asia, Indonesia, Human Rights, Media Law, and Law in Asia.

This book investigates the intersection of religion and modern law. It explores how secular courts encounter the religious or mythical question which is disavowed by modern institutions. It questions the private-public dichotomy of liberal constitutionalism which relegates religion to the private sphere. It argues that in ex-colonial societies like India which are foundationally and diversely religious, the courts need to work through and engage with the difficulties and complexities posed by their continual encounter with the question of religion rather than re-affirming the myth of separation of law and myth, state and religion. This work demonstrates that any other approach leads to its repression and resultant reemergence in various forms. Such an approach of working through religious categories will be effective in the struggle against religious fanaticism that has seen a resurgence in contemporary times.

The book will be a valuable resource for students and academics working in law, religious studies, history and political science.

This book comprehensively analyses non-financial reporting, specifically sustainability reporting, in Central and Eastern European (CEE) countries. It identifies key trends and common practices among regional companies.

The book examines the comprehensiveness and quality of sustainability reporting across fifteen countries by drawing on academic literature, regulatory reports, corporate sustainability disclosures, and scientific studies. The authors explore the benefits of sustainability reporting, including enhanced stakeholder trust, improved reputation, and stronger commitments to environmental, social, and governance practices. Additionally, the book highlights the link between sustainability reporting and improved financial performance. Practical recommendations are provided to help companies in the CEE region align their reporting practices with the latest Corporate Sustainability Reporting Directive (CSRD) requirements.

This monograph is an invaluable resource for students and scholars of sustainability reporting, corporate social responsibility, and sustainable business. It is equally essential for professionals and companies seeking to enhance their sustainability reporting and compliance in the CEE region.

Chapters: Chapter 4, 6 and 17 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC BY-NC-ND)] 4.0 license.

This book discusses the mechanism of shareholder distribution restriction for creditor protection through an interdisciplinary lens.

Identifying an optimal model of shareholder distribution regimes through a comparative study of the UK and China, the book explores how these regimes can function as a creditor protection mechanism by which distributions to shareholders are regulated to safeguard creditor interest. Calls for regulatory reforms in China have sprung from a high volume of shareholder-distribution-related litigations with inconsistent court decisions. Meanwhile, the UK adopts two models concurrently: capital maintenance rules for public companies and solvency tests for private companies. This book critically evaluates the efficacy of these two models in addressing the fundamental interest of company creditors, namely, the solvency of the company following distribution. Guided by legal transplant theories, this book examines the fit and feasibility of transplanting the UK's distribution models to China.

The book will be of interest to researchers, students and practitioners in the field of company law, finance law, accounting and banking law.

This book explores the historical and theoretical classification of True Cost Accounting (TCA) and its business-oriented ways of implementation.

Tobias Gaugler, Jennifer Kunz, and Amelie Michalke provide compact and comprehensible insights into TCA, which is one approach used to comprehensively assess actual (human or natural) resource consumption and implement this assessment into companies' internal controlling. To achieve this goal, the volume locates this approach in existing economic theory and shows its historical roots and progressions. The authors then present different methodological approaches within TCA and highlight how practitioners might implement these approaches in their business. To illustrate the importance of TCA, a number of practical examples that are already present in the market are also featured.

This volume will be of great interest to students and scholars of environmental economics. Further, practitioners in (sustainable) supply chain management, as well as ecological and social accounting and controlling, can use it for inspiration and guidance. Additionally, this book and the inherent ideas will give policymakers in economic and social politics recommendations for action.

This book ventures into new and often-contested terrains of NFT consumption to explore what they reveal about digital ownership. Is there a place for ownership in the digital world? What does it mean to possess something digital? What is the role of uniqueness in digital ownership? How do digital things come to be unique? The author undertakes this journey by drawing on consumption research, sociological, philosophical and law literature, and by paying close attention to what NFT consumers and industry insiders have to say about digital ownership.

This book comprises three parts exploring three overarching ideas: (1) that the NFT experiment helps shake up entrenched assumptions about ownership, thus opening new avenues for thinking and exploring digital ownership and its role in society; (2) that ownership is not just a bundle of legal rights or a social-technical arrangement, but also a powerful force in, and outcome of, how we imagine society and the future; (3) that the NFT experiment invites us to more closely examine the relation between digital ownership and uniqueness and offers valuable insights into contemporary society of singularities.

While the primary intended audience for this book are consumption scholars and students, many other readers interested in digital ownership, digital markets and Web3 will find it interesting and relevant.

Introduction of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC BY-NC-ND) 4.0 license.

This book proposes a novel transformational humanistic leadership approach applied to cultural heritage tourism, based on humanistic values of human dignity, creativity, and autonomy and supported by a distinctive leadership ethos, purpose, and guiding principles that promote the betterment of society.

By reimagining how cultural heritage tourism leadership upholds human dignity through tour experiences that generate moments of grounding, reflection, understanding, and healing, humanistic leadership provides an ethical framework and strategic alignment to encourage human flourishing. In proposing a pluralistic leadership ethic that unites social, ecological, and technological influences, the impact of cultural heritage tourism on visitors' human dignity is considered, culminating in transformational humanistic leadership that promotes tourism sustainability, authenticity, and adaptability. Practical leadership challenges are explored through case studies and leadership inquiries that reflect the cultural complexity of international heritage tourism, including Avebury Neolithic stone henge in the United Kingdom, Caerleon Roman Fortress and Baths in Wales, the Museum of the Cherokee People in the United States, and the Meissen Porcelain Manufactory in Germany.

Cultural heritage tourism leaders, public history and anthropology scholars, those interested in applied humanism in heritage contexts, and leadership ethicists will benefit from reflecting on human dignity as a central tenant of transformational humanistic leadership.

This book rethinks the boundaries of transitional justice, urging scholars and practitioners to confront the often-overlooked nexus between mass violence and ecological harm.

Through an in-depth analysis of the field's limitations - such as its anthropocentric legalism, neocolonial practices, and alignment with neoliberalism - the book critiques the historical marginalisation of Nature in transitional justice discourse and practice. It argues that ignoring environmental harm not only undermines the possibility of holistic justice but also perpetuates structural violence and inequality. In response, the book sketches a 'greener' transitional justice, integrating principles from environmental justice, Indigenous knowledge systems, and ecocentric perspectives. It explores the possibilities of recognising Nature as a victim of mass violence, adapting existing mechanisms to incorporate environmental harm, and fostering transformative approaches premised on the interdependence of human and ecological well-being.

This book is written for students, researchers, and practitioners of transitional justice and fields related to conflict transformation, peacebuilding, environmental protection, and development.

This comprehensive volume delves deep into the diverse applications and implications of generative AI across accounting, finance, economics, business, and management, providing readers with a holistic understanding of this rapidly evolving landscape.

Generative Artificial Intelligence in Finance: Large Language Models, Interfaces, and Industry Use Cases to Transform Accounting and Finance Processes provides a comprehensive guide to ethically harnessing generative AI systems to reshape financial management. Generative AI is a key theme across the accounting and finance sectors to drive significant optimizations leading to sustainability. Across 22 chapters, leading researchers supply innovative applications of large language models across the economic realm. Through detailed frameworks, real-world case studies, and governance recommendations, this book highlights applied research for generative AI in finance functions. Several chapters demonstrate how data-driven insights from AI systems can optimize complex financial processes to reduce resource usage, lower costs, and drive positive environmental impact over the long term. In addition, chapters on AI-enabled risk assessment, fraud analytics, and regulatory technology highlight applied research for generative AI in finance. The book also explores emerging applications like leveraging blockchain and metaverse interfaces to create generative AI models that can revolutionize areas from carbon credit trading to virtual audits. Overall, with in-depth applied research at the nexus of sustainability and optimization enabled by data science and generative AI, the book offers a compilation of best practices in leveraging AI for optimal, ethical, and future-oriented financial management.

Audience

The audience for this book is quite diverse, ranging from financial and accounting experts across banking, insurance, consultancies, regulatory agencies, and corporations seeking to enhance productivity and efficiency; business leaders want to implement ethical and compliant AI practices; researchers exploring the domain of AI and finance.

This book addresses the crisis of the juridical-political foundation within contemporary democracies.

Although modernity is the age of foundation, it is marked by what Carl Schmitt referred to as a peculiar 'dialectic of presence and absence' - and this is true even for those theories that seem to be the greatest supporters of the necessity of some kind of foundation, such as the Hobbesian commonwealth. This instability of foundation is inherent in the concept of 'political representation', which brings into being an idea - such as that of 'nation', 'people' or 'popular will' - which cannot, however, actually correspond to any empirical reality. Is it possible, then, to identify an absolute, certain and stable foundation capable of generating and guaranteeing the persistence of a legal and political structure? Or does this very question bind us to the history of an impossibility: a foundational absence, or void, whose presence is only now being strongly felt? Engaging both historical and contemporary perspectives, this book addresses the problem of foundation through both deconstructive and constructive perspectives - which respectively aim to challenge the very idea of foundation, or to overcome its contemporary crisis in order to present new, post-foundational possibilities.

This book will be of interest to scholars and researchers working in the areas of legal and political theory.

This book investigates African philosophical contributions to the concept of deep ecology, which advocates for rethinking human and non-human relationships within our ecosystems, by promoting the inherent and earned worth of all beings.

With ecological crises impacting lives around the world, this book interrogates deep ecology thinking from African philosophical perspectives, highlighting the continent's important ontological, epistemological, ethical, aesthetic, and broad philosophical contributions. The book investigates issues such as the eco-phenomenology of human / non-human animals' relations, Ubuntu and the environment, the superiorist fallacy, environmental belongingness, the impact of colonization and modernity on non-human trauma, the politics of ecological narrative about African places, the question of moral status, African socialist perspectives, the question of degrowth, selective subordination, biodiversity loss, land ethics, the ontology of waste, and the concept of personhood in relation to global climate and ecological justice.

Providing a significant intervention in our understanding of the ecological crises and our duties toward ecosystems and the non-human other in the twenty-first century, this book is an important read for researchers, advocates and other stakeholders working in the fields of environmental philosophy, climate change, indigenous studies, and African Studies.

Digital Libraries Across Continents illustrates how digital librarianship practitioners and scholars digitize, exhibit, and preserve their cultural heritage, and how these practices may be influenced by the policy, economic, and sociocultural environments in which they are developed.

Including scholarly articles, case studies, examples of best practice, and conceptual essays solicited from different continents, this book provides an overview of the status quo of digital libraries around the globe. The case studies examine how macro-level policy, funding, and social priorities influence the development of digital libraries. The volume offers a deeper understanding of the similarities and differences between libraries in different countries and the ways in which they view, foster, develop, and sustain digital librarianship. Chapters within the book examine systems, standards, workflows, content, protocol, social and policy environments, culture, metadata, and more, through a series of case studies provided by practitioners working in these settings. Taking a comparative international approach, the book promotes the development of inclusive, accessible, and sustainable digital libraries that serve a global human knowledge endeavor.

Digital Libraries Across Continents provides a wide-ranging examination of issues in cross-border digital library contexts. It will be essential reading for library practitioners, as well as information scientists and educators.