Zusammenfassung In diesem Beitrag wird der finnische Tangotanztourismus unter Berücksichtigung des Konzeptes des verkörperten Raumes (Low 2003) und des Raumverständnisses von Lefebvre (1991) auf den vielschichtig miteinander verbundenen Ebenen von Körper, Kultur und Raum analysiert. Die...

Zusammenfassung: Die Beitragssatzentwicklung in der Gesetzlichen Krankenversicherung (GKV) und der Sozialen Pflegeversicherung (SPV) wird analytisch in einen Demographieeffekt, einen Ausgabenniveaueffekt und einen Einkommenseffekt aufgeteilt. Empirisch zeigt sich, dass der reine...

Summary Health care systems are financed through a mixture of different components: taxes, contributions to social health insurance, premiums to private health insurance, out of pocket payments by patients. These components can be combined differently leading to specific effects of interpersonal...

The aging population and their expectations have become a growing concern in Turkey as in other countries. This study aims to investigate interactions/relationships between the needs, demands and expectations of Turkish elderly and inclusive urban design principles. It tries to answer the...

Purpose The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the relationship between the aging population and the development of electronic commerce (e-commerce) is limited and...

Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context. Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental...

Purpose – This paper aims to contribute to the understanding of the social aspects of corporate social responsibility (CSR) by studying a case of organizational downsizing. Design/methodology/approach – The paper uses a theoretical framework consisting of stakeholder theory and legitimacy...

Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the...

Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices. Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...

Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public and confidential documents as well as...