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The circular economy (CE) has been endorsed as representing a model that is able to achieve environmental protection through decreased use of raw materials, together with changing economic values and social inclusion thanks to its demand for a wide variety of skill profiles. This has motivated many policy initiatives to support the implementation of the CE. The purpose of this study is to follow such policy initiatives in three geographically anchored industry-specific networks.

The study contributes to the research debate on the CE through a spatial approach with a focus on how the implementation of the CE is conditioned by spatial and regional contexts. The authors investigate three different networks in Sweden for CE with different locations and industrial profiles.

The findings reveal the difficulty that exist in relation to the implementation of the CE. The network and support functions in combination with private industry are vital. The risk of sustaining an uneven regional economic development is evident.

Although research on the development of the CE has proliferated, geographical approaches to this development are comparably rare to date. The authors seek to contextualise the strategy development and policy implementation of a CE policy.

As an advanced manufacturing method, additive manufacturing (AM) technology provides new possibilities for efficient production and design of parts. However, with the continuous expansion of the application of AM materials, subtractive processing has become one of the necessary steps to improve the accuracy and performance of parts. In this paper, the processing process of AM materials is discussed in depth, and the surface integrity problem caused by it is discussed.

Firstly, we listed and analyzed the characterization parameters of metal surface integrity and its influence on the performance of parts and then introduced the application of integrated processing of metal adding and subtracting materials and the influence of different processing forms on the surface integrity of parts. The surface of the trial-cut material is detected and analyzed, and the surface of the integrated processing of adding and subtracting materials is compared with that of the pure processing of reducing materials, so that the corresponding conclusions are obtained.

In this process, we also found some surface integrity problems, such as knife marks, residual stress and thermal effects. These problems may have a potential negative impact on the performance of the final parts. In processing, we can try to use other integrated processing technologies of adding and subtracting materials, try to combine various integrated processing technologies of adding and subtracting materials, or consider exploring more efficient AM technology to improve processing efficiency. We can also consider adopting production process optimization measures to reduce the processing cost of adding and subtracting materials.

With the gradual improvement of the requirements for the surface quality of parts in the production process and the in-depth implementation of sustainable manufacturing, the demand for integrated processing of metal addition and subtraction materials is likely to continue to grow in the future. By deeply understanding and studying the problems of material reduction and surface integrity of AM materials, we can better meet the challenges in the manufacturing process and improve the quality and performance of parts. This research is very important for promoting the development of manufacturing technology and achieving success in practical application.

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

The public sector could learn from the private sector’s best practices regarding CE.

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This paper aims to examine the concept of standardization beyond its traditional use in generating and implementing standards and good practice guidelines (S&GPG) by looking at existing and emerging trends.

This paper utilizes two primary approaches to categorizing S&GPG for better comprehension: categorization based on provenance as well as based on subject matter.

A significant concern related to categorizing S&GPG based on provenance or subject is the constant proliferation of standards being developed and introduced every year. This rapid growth in standards requires frequent re-categorization to keep up with the dynamic nature of this field. To tackle this problem, this paper explores emerging concepts such as ontological representation and frameworks that offer archives and records management (ARM) professionals.

Standardization refers to establishing uniform rules through mutual agreement to ensure consistency. The study of standardization goes beyond the development of individual S&GPG, encompassing their practical application in work settings. Categorizing standards alone may not fully capture their actual use. However, abstraction mechanisms like ontological representations, models and frameworks can demonstrate how these standards have been leveraged. This paper provides illustrative examples rather than an exhaustive list to showcase how these mechanisms have been applied in research projects or as practical tools.

This paper explores the emerging topic of standardization from the perspective of ontological representations and models or frameworks. In addition, it also contributes to the discussion of the 2022 version of ARMA International’s Information Governance Implementation Model and the 2020 version of the World Bank Group's Records Management Roadmap, providing unique insights into these topics.

There is little knowledge to date regarding the influence of the COVID-19 health crisis on tourists' intention to travel differently in the future. This paper addresses this and explores its determinants. The objective of the present study is to determine to what extent the Spanish tourists affected by COVID-19 may change the way they travel in the future, according to the perceived risk of travel in a pandemic context.

Between May and June 2020, the authors conducted a survey with a sample population of Spanish tourists who were resident in Spain during the COVID-19 pandemic, for the purposes of studying the role of attitudes and risk in the intention to change the way they want to travel in the future. Cluster analysis and one-way ANOVA were conducted to assess differences among the respondents. Finally, some models were built using the linear regression technique in order to evaluate the role of attitudes in the tourists' adaptive response to the perceived risk of travel.

Results confirm the formation of a new way of life influencing tourists' intentions to travel more sustainably. Accordingly, tourists with a previous environmental attitude are less interested in visiting mass tourism beach destinations in the future. However, changes in the way some tourists travel can also be read as an adaptive and temporary response to the perceived risk of contracting the disease, and do not point to a reduction of the vital importance of tourism in their lives.

The exploratory nature of the study and the lack of similar international analyses does not allow the authors to contrast its results at a global level, though it offers a starting point for future research in other countries. There are also methodological limitations, since the field work was carried out between the first and second waves of the disease, at a time when the pandemic was in remission, possibly affecting the orientation of some responses, given the desire to recover normalcy and “normal” travel, and this may have influenced the priority given to tourism.

This study gives new insights into the debate on the social transformation of the collective consciousness. Despite some signs of change, part of the Spanish tourists are still anchored in traditional tourism practices embedded in cultural factors, which can hinder sustainability in the Spanish tourism industry. The experience of the COVID-19 crisis has not been sufficient to change the declared travel habits of Spanish tourists. Therefore, progress towards the definition of a new tourism system that implies the effective transformation of demand will require applying policies and promoting institutional innovation and education to create paths that facilitate transformative experiences.

The study is focused on the analysis of the relationship between attitudes and risk perception, including novel elements that enrich the academic debate on social progress in the transformation of tourism and the possibilities of promoting a reset from the demand side. Moreover, it incorporates, for the first time, the COVID-19 as it was experienced as an explanatory variable to analyse the changing travel attitudes in a post-COVID-19 era. The analysis of the psychosocial mechanisms of risk offers a good opportunity for a better assessment of post-pandemic demand risk perception. Finally, the study offers empirical evidence on how Spanish tourists are reimagining their next and future holidays, which can be highly valuable for destination managers.

This paper explores a five-year case example of two educators engaged in practice-based professional development (PBPD) for the Self-Regulated Strategy Development (SRSD) model in a middle school. It examines the transformative effects and challenges of improving writing instruction, the activities involved and alternative PBPD delivery methods. Highlighting a collaborative effort between an institute of higher education (IHE), a middle school and ThinkSRSD, a PBPD for SRSD developer, the example underscores the long-term benefits and innovative insights into engaging with PBPD for SRSD over multiple years.

The case involves analyzing survey data collected over five years. These surveys, which included specific SRSD-related queries and open-ended questions, were instrumental in assessing the evolution of the educators’ perceptions regarding SRSD and their engagement with PBPD. Additionally, the paper details PBPD activities as documented in a research journal, providing a comprehensive account of the developmental process.

Through a cross-institutional partnership, two middle school general educators participated in PBPD for SRSD for 30 h across five years. Their engagement with PBPD progressed from initial introduction and implementation to facilitating PBPD for SRSD among peers and at the national level. Over time, the most consistently enacted SRSD action was “memorize it,” while actions such as “discuss it,” “support it” and “independent performance” showed greater variability. Both educators consistently praised SRSD and sought continued PBPD engagement over the five years.

Our case example is the first five-year analysis of PBPD for SRSD among general middle school educators, highlighting the benefits and challenges of adopting evidence-based writing instruction. Our example emphasizes the need for continuous and focused professional development in areas crucial for student success, including self-regulation, prewriting strategies and techniques for fostering independent performance. Moreover, the two middle school educators’ critical feedback is invaluable for refining PBPD for SRSD. This work also enriches professional development schools (PDS) literature by offering effective strategies to support middle school teachers in developing a vibrant writing community, a cornerstone for student advancement in writing.

In the present article, the authors tackle the problem of IT documentation, which plays an important role in information technology (IT) project management.

They provide a simple tool based on five complementary views, which should be detailed by the project team using a classic source code management platform.

The proposed tool is open source and may be reused by any IT team in various project contexts and heterogeneous development methods.

This research provides an operational framework, which facilitates IT project management and documentation. The framework is open source and may be easily downloaded by any other IT team.

The study aims to provide a critical review of the extent to which digital technologies are likely to replace human labour, the exponential rise in the amount of work to be done and how far distinctively human skills are future-proofed and therefore likely to be in short supply. It reviews the evidence for a permanent switch to home and remote working enabled by emerging technologies. It assesses the business, digital and labour strategies of work organisations and the promise and challenges from a dominant trend towards a digitally enabled flexible labour model.

A critical review of 1020 plus case studies and the extant literature was carried out.

The relationship between emerging technologies and work is widely misunderstood, and there are major qualifiers to the idea of an overwhelming tsunami of technology drastically reducing headcounts globally. Distinctive human skills remain valuable, the amount of work to be done is increasing exponentially and automation is becoming more a coping than a labour replacement mechanism. Moves to a hybrid digitalised flexible labour model are promising but not if short-term, and if the challenges they represent are not managed well.

The main limitation is that we are making projections into the future, though we are drawing on a lot of different sources and evidence and past data projected into the future.

The problem is not labour displacement but large skills shortages that will slow down the speed of technology adoption. Skills development is vital, as is the taking of long-term perspectives towards the management of hybrid, flexible working based on human-machine interactions.

Organisations need to revitalise their training and development and labour management models. Governments and intermediary institutions need to manage transition states if the skills required to gain economic growth are to be available, and to ensure that large labour pools do not get bypassed from not having requisite skills.

The study offers a more subtle and complex perspective on the emerging evidence about the future of technology and work.

This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator variable.

The study used a quantitative method. Data were collected from students of three federal universities in Nigeria. The sample size was 331. A self-report questionnaire was used to collect data and analysis was performed using the partial least squares structural equation modelling.

Findings reveal that materialism has a negative association in predicting the identity exploration of students. At the same time, there was a significant full and partial mediating effect of conspicuous consumption on the relationship between body image and materialism on identity exploration, respectively.

The study provides valuable information for parents in understanding how conspicuous consumption may influence their children’s identity formation. The findings can also be helpful for educators in the design of discussions and interventions for students on the social-psychological antecedents of conspicuous consumption and identity exploration. Government and regulatory agencies can use the study’s findings to shape student financial literacy and consumer protection policies.

This study makes both theoretical and methodological contributions to the existing literature. It provided concrete empirical evidence establishing a subtle connection between the symbolic self-completion theory and the identity status paradigm. It is also amongst the first single research conducted within the scope of these two theories in the Nigerian higher education context.