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The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

This article aims to study digital competence (DC) in media work.

The authors utilize frame analysis to investigate how DC is framed in media work using 30 semi-structured interviews as data with journalists in Finland.

The authors identify three main frames of DC in the context of media work. The individual attitude frame emphasizes employees' attitudes toward DC, the team-level support frame underlines the need for support in the work community and the organizational-level practice frame highlights enablers of and organizations' requirements for digital competence.

First, media workers' DC is necessary to enhance work efficiency and accomplish tasks and may be supported with supportive management practices. Second, the findings suggest that DC should be understood and analyzed as a multi-level issue. Third, the findings suggest that appropriate continuing education and study opportunities were needed. Besides formal arrangements for learning, informal contexts of learning are important.

The article contributes to media studies and studies on the digitalization of work by taking account of the organizational, team and individual levels in discussing digital competence in the news media sector.

This paper discusses a model for teaching leadership to first-year students as part of a learning community. It outlines the purpose and structure of the course and presents ideas for how different disciplines could be combined with leadership in learning communities. Teaching leadership to first-year students as part of a learning community instead of a stand-alone course has two distinct advantages. First, when leadership is taught at the freshman level, the early introduction of the topic allows for the possibility of repetition and reinforcements of the concepts, both of which are essential to learning. Second, by teaching leadership in a learning community, instructors and students are able to apply and integrate the concepts of leadership with other areas, thereby increasing learning and retention.

Leadership educators teach Transformational Leadership Theory in their classrooms, but could transformational theory be used as a pedagogical model to deepen students’ understanding of leadership? This article presents Erin Gruwell, a first-year teacher at Woodrow Wilson High School in Long Beach and subject of the 2006 movie The Freedom Writers, as a case study where an educator practiced the components of transformational leadership in the classroom to transform students’ lives. Gruwell used idealized influence, inspirational motivation, intellectual stimulation, and individual consideration to transform a classroom of gang members into a community of scholars and authors. Following the case examples, leadership educators are provided examples of how to incorporate the four components of transformational leadership in their instructional methods. The purpose is to not only demonstrate the theory in action, but to deepen students’ learning of leadership theory.

There is an increasing need for greater awareness and understanding of the risks climate change poses to farming communities so as to inform appropriate adaptive responses. The purpose of this study is to investigate farmers’ climate change impacts, awareness, risk perception and current adaptation strategies adopted to deal with the impacts of climate change on their livelihood.

This research was undertaken with 67 farmers in Bayelsa State, Nigeria. This study used a combination of focus group discussion and quantitative survey to obtain data. Surveyed farmers were invited to an initial workshop and asked to take photos of climate change impacts on their land and the adaptation strategies being adopted. The photos were analysed and discussed with the farmers in a second workshop. Then, in a third workshop, farmers and other stakeholders came together to rank the most important consequences of climate change and shared knowledge on adaptation strategies. The survey and photovoice data were analysed using descriptive and inferential statistics.

The results of this study showed that a majority of the farmers were knowledgeable of climate change, mostly got climate information through media. Floods and high temperatures were perceived as the most occurring climate change-related disaster risks. Majority of the farmers perceived climate change as high risk and have taken up multiple adaptation strategies in response to it, including changing planting times, mulching their land and digging irrigation pits. Farmers’ responses indicated that they want to do more but are restricted by financial resources.

This study outcomes provide evidence for a need to consider stakeholders’ participation in planning climate change responses to effectively address the challenges posed by climate change, particularly in coastal agricultural communities. Government and relevant agencies as recommended need to support farmers to undertake needed adaptive strategies to adapt with future flooding, high temperature and drought, providing them with necessary facilities to enhance their adaptive capacities.

To the best of the authors’ knowledge, this was one of the first studies to use photovoice to investigate climate change awareness, impacts and adaptations strategies with majority female farmers in west Africa. This study highlights the importance of participatory approaches to capture grassroots climate adaptation approaches.

Leadership is filled with concepts that often do not have an agreed upon definition. The purpose of this paper is to share a learning activity that provokes students’ thinking about the nature of leadership using six leadership definitions. This activity is a dynamic starting place to explore what leadership is and is not, how it differs from management, a historical perspective of leadership, and students’ diverse perspectives about leadership. This activity is a straightforward, critical thinking exercise that offers a conduit to a deeper understanding that how we define leadership says something about what we value in a leader. We suggest modifications to this definitional exercise and discuss how to use it in different teaching environments.

This paper aims to explore the topic of adaptive reuse referring to urban open spaces into a more-than-human perspective. It underlines that dealing with heritage means being part of an inherent and ongoing process of transformation and so that reuse is inextricably an adaptive practice, constantly facing mutations, and that adaptation is a coral practice that involves different kinds of users and makers, inclusive of human and not human livings.

This paper looks at the lexicon of abandonment, in search of the more essential and intense meanings of words, and at some pioneering practices in Europe to comprehend the aesthetic and ethical implications of adaptive reuse of neglected landscapes.

Processes of reuse involve many different communities of users who in turn continuously redesign the site, into a comprehensive, coral and conflicting collaboration, whose results are never given once for all and are both uncanny and beautiful, scaring and marvellous, like a monster.

Accepting the idea that humans are not the only users and makers of urban sites can widen the range of tools, methods and values involved in heritage adaptive reuse.

This paper tries to widen the meanings of adaptation into a multispecies perspective. It intends to broaden the range of agents that can be involved as users and makers, assuming a more-than-human point of view that is not yet commonly applied.

Caregivers are known to experience increased morbidity when compared to noncaregivers. Does an intervention targeting caregiver distress affect their health care utilization? One hundred forty-eight caregivers of allogeneic hematopoietic stem cell transplant patients were randomized to treatment as usual (TAU) or a psychoeducation, paced respiration, and relaxation (PEPRR) intervention. Assessments of caregivers' service utilization were collected at baseline and 1, 3, and 6 months post-transplant. During the first 30 days after patient transplant, caregiver medical and mental health professional service use decreased while support group attendance peaked. Mixed model regressions showed a significant decrease in mental health service use by the PEPRR group (P=0.001). At six months caregivers in TAU had predicted marginal probabilities of mental health services utilization over 10 times as high as caregivers in PEPRR (18.1% vs 1.5%). Groups failed to differ in medical service (P=0.861) or support group (P=0.067) use. We can conclude that participation in PEPRR compared to TAU was associated with reduced mental health service utilization. Caregiver psychosocial support services are critical to improve caregiver outcomes.