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This chapter relates the Foucaultian concept of “governmentality” to the sociological body of work of Pierre Bourdieu, with particular emphasis on his reflexive sociology and critique of power. Although there are some natural connections between Foucault's and Bourdieu's work, there are enough differences to critically advance Foucault's studies of power from the perspective of Bourdieu's reflexive sociology, and in so doing identify areas for further discussion and research.

Individual culture shock is a well known and evidenced phenomenon. It describes the psychological and also physical reactions of a person staying abroad. These reactions are the result of confrontation with a foreign culture. According to the authors such reactions also exist on the level of society as a whole. This “collective culture shock” influences management and business relations and causes problems. A theory of the collective culture shock is developed that analyses these problems and provides a framework for solutions. This theory suggests that cultural processes and features in transition countries that are usually attributed to the communist heritage are the result of collective culture shock.

Blockchain technology has fascinated researchers and industry professionals. Since its birth, the attention for blockchain has been exponentially increasing, however, most of the industries are still skeptical in adoption for value creation. The purpose of this study is to analyze the actual level of implementation and diffusion of blockchain technology within the logistics and transportation industry by comparing and using the collective intelligence of academic literature and industry practices of implementation of blockchain in this domain.

This study uses the methodology of systematic literature review along with inductive reasoning. The systematic literature review of academic and industry frontiers together has brought a bigger and real picture into consideration.

The results highlight that, within the transportation sector, currently there is a very low diffusion of blockchain, although applications show immense promises for the future. The various application where blockchain technology can make a significant impact are also identified.

Due to the early stage of experimentation with blockchain technology, high-quality data which is relevant to the optimized usage of this technology in the logistics and transportation industry is not available.

The study will help the practitioners in identifying additional avenues in which they could implement blockchain for the effectiveness, efficiency and growth of the logistics and transportation industry.

The analysis of mixed sources of information for undertaking systematic literature review by assessing academic and trade publications is a novelty of this study.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This study aims to validate a proposed conceptual model for the implementation of sustainable institutional repositories (IRs) in Nigeria.

A quantitative approach shaped the survey research design. This study used structural equation modeling (SEM) analysis to evaluate the proposed model. The population of the study comprises 117 librarians, information technology staff and researchers knowledgeable about IR implementation status across 14 public universities in Nigeria. The data was collected using an online survey. The Smart-PLS v3.3 software was used to facilitate the analysis.

The findings indicate that the nine identified factors of the IR sustainability model have a significant influence on the implementation of sustainable IRs. This signified that the model has adequately depicted the relationship between the implementation of sustainable IRs and the identified factors.

This study provides an integrated synthesis of factors that influence the implementation of sustainable IRs. This study also presents the first-ever empirically validated model for sustainable IRs. The findings of this study addressed the challenge of implementing sustainable IRs and institutionalized the idea of IRs’ sustainability assessment.

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy. NFTs are hyped and increasingly marketed as essential building blocks of the Metaverse. However, the dynamic evolution of the NFT space has posed challenges for those seeking to develop a deep and comprehensive understanding of NFTs, their features and their capabilities.

Utilizing common guidelines for the creation of taxonomies, the authors developed (over 3 iterations), a multi-layer taxonomy based on workshops and interviews with 11 academic and 15 industry experts. Through an evaluation of 25 NFTs, the authors demonstrate the usefulness of the taxonomy.

The taxonomy has 4 layers, 14 dimensions and 42 characteristics, which describe NFTs in terms of reference object, token properties, token distribution and realizable value.

The authors' framework is the first to systematically cover the emerging NFT phenomenon. This framework is concise yet extendible and presents many avenues for future research in a plethora of disciplines. The characteristics identified in the authors' taxonomy are useful for NFT- and Metaverse-related research in finance, marketing, law and information systems. Additionally, the taxonomy can serve as an information source for policymakers as they consider NFT regulation.

The purpose of this study is to question the undifferentiated treatment of individual traders as “dumb noise traders?”. We question this undifferentiated verdict by conducting an analysis of the cognitive competence of individual investors.

The authors let experts (both experienced researchers as well as practitioners) assess the mathematical and verbal reasoning demands of investment tasks investigated in previous studies.

Based on this assessment, this paper concludes that individual investors are able to perform a number of complex cognitive actions, especially those demanding higher-order verbal reasoning. However, they seem to reach cognitive limitations with tasks demanding greater mathematical reasoning ability. This is especially unfortunate, as tasks requiring higher mathematical reasoning are considered to be more relevant to performance. These findings have important implications for future regulatory measures.

This study has two non-trivial limitations. First, indirect measurement of mental requirements does not allow authors to make definite statements about the cognitive competence of individual investors. To do so, it would be necessary to conduct laboratory experiments which directly measure performance of investors on different investment and other cognitively demanding tasks. However, such data are not available for retail investors on this market to the best of the authors’s knowledge. We therefore think that our approach is a valuable first step toward understanding investors’ cognitive competence using data that are available at this moment. Second, the number of analyzed (and available) tasks is rather low (n = 10) which limits the power of tests and restricts the authors from using more profound (deductive) statistical analyses.

This paper proposes to illustrate information in key investor documents mostly verbally (e.g. as proposed by Rieger, 2009), compel exchanges and issuers of retail derivatives to create awareness for the results of the reviewed studies and our conclusion and to offer online math trainings especially designed for individual investors to better prepare them for different trading activities, as these have been shown to be as effective as face-to-face trainings (Frederickson et al., 2005; Karr et al., 2003).

This study can only be considered as a first step toward understanding the cognitive limitations of individual investors indirectly and could be transferred to other market areas as well.

This study is the first to combine the assessment of outstanding researchers in this field with the results of previous studies. In doing so, this paper provides an overarching framework of interpretation for these studies.

This paper deals with the inverse scattering problem of reconstructing the material properties of perfectly conducting or dielectric cylindrical objects. The material properties are reconstructed from measured far‐field scattering data provided by the Electromagnetics Technology Division, AFRL/SNH, 31 Grenier Street, Hanscom AFB, MA 01731‐3010. The measured data have to be calibrated for use in our reconstruction algorithm. The inverse scattering problem formulated as unconstrained nonlinear optimization problem is numerically solved using an iterative scheme with a variable calibration factor which will be determined during the optimization process. Numerical examples show the successful application of the method to the measured data.

E‐business is evolving in three waves. Which wave is your company surfing?