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The purpose of the study is to compare methodologies for mapping a historic building, with image capture by smartphones and drones, using photogrammetric techniques for three-dimensional (3D) modeling of the structure. Processes and products are also analyzed, as well as possibilities for storing and visualizing data for structuring a cadastre of historical and artistic heritage are studied.

For mapping with smartphones, the overlapping of photographs was guaranteed, with data acquisition using three different cameras, on the same date as the aerial survey. The models were made from different combinations of camera use. For storage, a conceptual model based on ISO 19.152:2012 is proposed, which was implemented in the MongoDB, resulting in a database for storage. The visualization was carried out on the Cesium ion platform.

The results indicate that the terrestrial 3D reconstruction using smartphones is an efficient alternative to the historical and artistic cadastre, presenting texture quality superior to the aerial survey in a shorter production time. When dealing with the conceptual model, the LADM (Land Administration Domain Model) standardization guarantees interoperability and facilitates data exchange. In addition, it proved to be flexible for the creation of thematic profiles, supporting their effective storage. The insertion of data in the visualization platform was simple and effective, and it even generated sharing links for visualization of the models.

The study analyses a low-cost method with the use of easily accessible devices, with a combination of methodologies and applied techniques. The data storage and visualization method is also simple and flexible, suitable for application in the cadastre of historical heritage.

Key international and intergovernmental organizations assess the size of the Roma population in Serbia to be around 4–600.000, rendering Serbia among the five countries in Europe with the highest percentage of Roma population. Although Roma in Serbia have a long history of self-organization, cultural and media organizations, and are formally recognized as national minorities with a National Council of the Roma National Minority as a body with political decision-making influence, the Roma community in Serbia, as in most other European countries, is the most disadvantaged and underprivileged group in the country, often living in underdeveloped neighbourhoods with limited access to social services, especially education and health.

The educational attainment of the Roma population in Serbia, as in other countries in Europe, is far below the attainment of the general population. The education indicators are showing a developing trend, albeit slow. Roma integration policies evolved in Serbia from the early 2000s in the general policy framework of Equity of Education and Inclusive Education and a comprehensive education reform agenda, promoted and legally endorsed by the 2009 Law on the Foundations of the Education System. As the consequence of such an approach, the Roma integration policies intertwined and mutually reinforced with other reform policy areas. The most important post-2000 policies supporting the integration of Roma students into education are the introduction of pedagogical assistants in elementary schools and preschool institutions as a profession, paid from the budget, abolishing the system of school readiness assessment, introducing individual education plans and intensifying affirmative action and scholarships for enrolment in secondary and tertiary education.

The study, within the Increasing Resilience of Cultural Heritage (ResCult) project, aims to support civil protection to prevent, lessen and mitigate disasters impacts on cultural heritage using a unique standardised-3D geographical information system (GIS), including both heritage and risk and hazard information.

A top-down approach, starting from existing standards (an INSPIRE extension integrated with other parts from the standardised and shared structure), was completed with a bottom-up integration according to current requirements for disaster prevention procedures and risk analyses. The results were validated and tested in case studies (differentiated concerning the hazard and type of protected heritage) and refined during user forums.

Besides the ensuing reusable database structure, the filling with case studies data underlined the tough challenges and allowed proposing a sample of workflows and possible guidelines. The interfaces are provided to use the obtained knowledge base.

The increasing number of natural disasters could severely damage the cultural heritage, causing permanent damage to movable and immovable assets and tangible and intangible heritage. The study provides an original tool properly relating the (spatial) information regarding cultural heritage and the risk factors in a unique archive as a standard-based European tool to cope with these frequent losses, preventing risk.

After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

This study aims to examine Braille usage among consumers with visual impairments, investigating motivations and addressing inherent challenges.

Drawing insights from 16 semistructured interviews with individuals experiencing blindness, this study reveals nuanced aspects of Braille utilization.

Three key motivations for Braille usage are identified: as a coping mechanism for functional needs and to combat stigma; as an embodied experience contributing to pleasure; and as a heritage embodying a culture of visual impairment. Obstacles include cultural and financial barriers to learning, incomplete retail transcriptions limiting practicality and spatial congestion issues.

This study underscores Braille’s dual function as both coping mechanism and cultural heritage. By highlighting obstacles, it sheds light on challenges faced by consumers with visual impairments, facilitating advocacy and promoting inclusive retail practices. Originality lies in recognizing diverse motivations and experiences among Braille users, offering insights for enhancing tactile engagement in the marketplace.

This article aims to systematically review the literature published in recognized journals focused on cognitive heuristic-driven biases and their effect on investment management activities and market efficiency. It also includes some of the research work on the origins and foundations of behavioral finance, and how this has grown substantially to become an established and particular subject of study in its own right. The study also aims to provide future direction to the researchers working in this field.

For doing research synthesis, a systematic literature review (SLR) approach was applied considering research studies published within the time period, i.e. 1970–2021. This study attempted to accomplish a critical review of 176 studies out of 256 studies identified, which were published in reputable journals to synthesize the existing literature in the behavioral finance domain-related explicitly to cognitive heuristic-driven biases and their effect on investment management activities and market efficiency as well as on the origins and foundations of behavioral finance.

This review reveals that investors often use cognitive heuristics to reduce the risk of losses in uncertain situations, but that leads to errors in judgment; as a result, investors make irrational decisions, which may cause the market to overreact or underreact – in both situations, the market becomes inefficient. Overall, the literature demonstrates that there is currently no consensus on the usefulness of cognitive heuristics in the context of investment management activities and market efficiency. Therefore, a lack of consensus about this topic suggests that further studies may bring relevant contributions to the literature. Based on the gaps analysis, three major categories of gaps, namely theoretical and methodological gaps, and contextual gaps, are found, where research is needed.

The skillful understanding and knowledge of the cognitive heuristic-driven biases will help the investors, financial institutions and policymakers to overcome the adverse effect of these behavioral biases in the stock market. This article provides a detailed explanation of cognitive heuristic-driven biases and their influence on investment management activities and market efficiency, which could be very useful for finance practitioners, such as an investor who plays at the stock exchange, a portfolio manager, a financial strategist/advisor in an investment firm, a financial planner, an investment banker, a trader/broker at the stock exchange or a financial analyst. But most importantly, the term also includes all those persons who manage corporate entities and are responsible for making their financial management strategies.

Currently, no recent study exists, which reviews and evaluates the empirical research on cognitive heuristic-driven biases displayed by investors. The current study is original in discussing the role of cognitive heuristic-driven biases in investment management activities and market efficiency as well as the history and foundations of behavioral finance by means of research synthesis. This paper is useful to researchers, academicians, policymakers and those working in the area of behavioral finance in understanding the role that cognitive heuristic plays in investment management activities and market efficiency.