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In 2015, the UN General Assembly introduced the Sustainable Development Goals (SDGs). In 2014, in anticipation of the SDGs, the International Federation of Library Associations (IFLA) released the Lyon Declaration, asserting that the right to access information, and the skills to use it, is essential for development. Simply put, there can be no sustainable development without access to information. So, as the world looks toward sustainable development in the information age, what role should libraries play in meeting communities’ needs? Sustainable development, whether on a local or global scale, requires that people have access to information in order to improve their abilities to make informed choices about their lives, livelihoods, and communities. Sustainable development is important for all communities, everywhere, and access to information is just one way libraries can contribute to development initiatives. Libraries, especially public libraries, provide not only traditional access to information but also engaged services and programs that are community centered. This chapter will explore the ways in which the profession at large is plugging into the SDGs, with a particular focus on the work that IFLA is doing to connect libraries to development. It will highlight a specific form of community development – Asset-Based Community Development, which focuses on using the strengths and capacities that already exist in communities of all sizes and economic statuses – as a theoretical and practical model to help librarians understand and leverage their own assets as they collaborate with their communities on building individual and community capacity. It will argue that an asset-based approach to integrating our services into the larger trend of sustainable community development can provide us with both direction for day-to-day engagement with our communities and an important way to reimagine our value.

Current literature on youth development supports the theory that out-of-school programming has an effect on youth development. However, little research has been conducted on types of out-of-school programs and comparisons among involvement in various activities in relation to developmental assets. Hence, the purpose of this study was to analyze relationships between students’ participation in out-of-school programs and the development of positive assets. Specifically, this study explored how 4-H participants differ from other students in their attainment of specific assets.

Findings support past research that indicate out-of-school programming is making an impact on the development of youth. Strong differences specific to 4-H participation were not found. Instead, findings indicate that asset development is not the result of one program; rather, it is important to provide a variety of options that ensure a good “fit” for the young person.

This study aims to explore a sustainable and responsible investment (SRI) sukuk model based on Musharakah that could be implemented to develop waqf properties and assets under the SRI sukuk framework in Malaysia. This includes proposing and designing a potential SRI sukuk model and seeking the opinion of subject-matter experts and industry practitioners on the model, its attractiveness to investors and its feasibility to implement in Malaysia.

The study adopts desk research and semi-structured interview as its methodology. A desk research is where a detailed critical review and analysis of past literature from reports, journals, framework, books and practices are undertaken. To establish a SRI sukuk model, the paper also studies the cases of the first SRI sukuk issued in Malaysia and other waqf-related sukuks that have been structured for the development of waqf property/asset in the past. Following that, the opinion of subject-matter experts and industry practitioners on the proposed SRI sukuk model is sought in a semi-structured interview.

Based on the interviewees’ response, the study proposes the most feasible SRI sukuk model that could be implemented in the Malaysian context for the development of waqf properties/assets, which is a Musharakah-based sukuk model. The model will be elaborated based on the purpose of development, functionality, choice of Shari’ah contract, obligor and return mechanism.

This paper is exploratory in nature. While it explores the structural point of view only, future research could analyse and identify the legal, regulatory, financial and Shari’ah aspects of the proposed model. Further empirical studies can be done to provide more comprehensive idea and knowledge regarding the subject matter.

The study serves great benefit to the government, waqf administrators, regulators, policymakers, foundations, corporations and interested investors to explore SRI sukuk as one of the feasible financial instruments to develop waqf in Malaysia.

This study proposes the use of an innovative financial instrument called SRI sukuk and structures a feasible SRI sukuk model to help realise the true roles of waqf as not only a religious tool but also one of the instruments for human, economic and social developments.

Knowledge assets and performance improvement have recently emerged as important and interacting research areas in company business management. The purpose of this research is to highlight the role and relevance of knowledge assets as critical factors for improving the performances of a new product development (NPD) process.

Interpreting the NPD as a knowledge‐based process, the paper presents three case studies which provide empirical evidence of the impact on performance of the assessment and management of the knowledge assets at the basis of NPD process.

The outcomes of the research is a set of managerial implications, useful in order to drive managers towards the design and implementation of knowledge assets management initiatives aimed to support the improvement of the NPD performances.

Through an integration of the results of the inductive research, based on multiple case studies, with the main findings taken from a literature review, the paper addresses managerial implications for improving NPD process performances by developing knowledge asset value drivers.

The purpose of this paper is to design a framework for asset data management in power companies. The authors consider asset data management from a strategic perspective, linking operational-level data with corporate strategy and taking into account the organizational context and stakeholder expectations.

The authors conducted a multiple case study based on a literature review and three series of in-depth interviews with experts from three Russian electric power companies.

The main challenge in asset data management for electric power companies is the increasing amount and complexity of asset data, which is frequently incomplete or inaccurately collected, hard to translate to managerial language, focused primarily on the operational level. Such fragmented approach negatively affects strategic decision-making. The proposed framework introduces a holistic approach, provides context and accountability for decision-making and attributes data flows, roles and responsibilities to different management levels.

The limitations of our study lie in the exploratory nature of case study research and limited generalization of the observed cases. However, the authors used multiple sources of evidence to ensure validity and generalization of the results. This article is a first step toward further understanding of the issues of transformation in power companies and other asset intensive businesses.

The novelty of the framework lies in the scope, focus and detailed treatment of asset data management in electric power companies.

This study examines the intangible assets value of the Malaysian market. It measures the relationship between intangible assets and corporate market value of Malaysian firms and whether they are consistent with findings in other advanced markets.

Firstly, the development of intangible assets of Malaysian companies over 2000 to 2006 were measured statistically using Landsman's balance sheet identity model. Then, cross‐sectional multi‐regression procedure was used to ascertain the relationship between intangible assets and financial performance.

The findings reveal that the Malaysian market developed intangible assets at a rather slow pace, with significant development from year 2004 onwards. It also reveals that the book value of net assets (BVNA) are still dominant in Malaysian corporate valuation but this trend is declining as greater interest has now been developed in employing intangible assets and earnings as important variables. Furthermore, the results indicate that there is a positive trend in intangible assets development in Malaysia, consistent with those of advanced markets such as the US, Europe and Australia. However, the Malaysian market lags by about 20 years as compared to the more advanced ones.

The limitations of this paper are as follows: the time frame for this study was seven years and it looked at the post‐financial crisis period. A longer time frame may be desirable covering both pre‐ and post‐crisis periods. Secondly, this study did not look into intangible assets at the micro‐level perspective. Unless solid definition, classification, measurement and valuation of intangible assets have been ascertained, it is not worth dwelling on individual assets, such as brand, research and development (R&D), and human capital.

The main contribution of this study is that it provides empirical evidence that intangible assets or intellectual assets are strategic assets that require close attention in line with development of the knowledge‐based economy.

The establishment of free trade zones (FTZs) is an important experiment as part of the reform and opening up policy. This paper aims to focus on the issue of production efficiency of environmental protection enterprises in FTZs. Changes in the external and internal environments of enterprises can easily lead to changes in the production efficiencies of enterprises. The establishment of FTZs can change the external environment of enterprises. Knowledge accumulation changes the internal environment of enterprises. However, traditional efficiency analysis has usually ignored the internal and external heterogeneity of decision-making units, resulting in the distortion of the evaluation results.

This paper examines the relationship between knowledge accumulation and development potential based on financial data of environmental protection enterprises that were listed in Shanghai and Shenzhen A stocks, from 2009 to 2016. Then, through data envelopment analysis cross-efficiency analysis of the listed environmental protection enterprises from external heterogeneity, BP neural network model is set up.

The results show that the model set up in this paper is stable and reliable. The paper makes policy suggestions such as stimulating trade inside industry, quickening technological progress and enhancing environmental protection.

This paper analyzes the economy, environmental protection, science and technology and education to simulate the external environment of enterprises. Based on the experience data from the completion of Shanghai FTZ, this paper predicts the future development potential of Hainan FTZ enterprises.

Currently held views and policies commonly suggest that community participation in the development of physical infrastructure is primarily exercised to encourage local ownership and generate local livelihoods. This article draws on the experience of recent primary education building programmes in India using cost-effective construction technologies to observe that the involvement of users in the delivery, maintenance and management of community assets is above all a pre-condition for the fulfilment of the globally agreed development targets. This conceptual distinction provides an experienced reason for any provider to seek an active partnership with the user community and appreciate their grass-roots realities, assets and resources. The article then provides observations from recent fieldwork in India to argue that a realistic mapping of community resources will help to redefine widely accepted development targets for community assets as well as identifying capacity building measures to streamline the delivery and management of community infrastructure.

Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.

To measure the value relevance of intangible assets of non-financial firms listed on Borsa Italiana from 2000 to 2015, this study isolates the impact of several classes of intangible assets on stock prices and then classifies firms according to intangible asset intensity.

Goodwill, intellectual property and other rights, start-up costs or other intangible assets are significantly correlated with stock prices when Italian accounting standards were applied prior to 2005, whereas research and development expenditures are not associated with stock prices. The mandatory IFRS adoption has exerted positive effects only for goodwill and research and development expenditures, and it is negative for start-up costs. Further, when intangible-intensive firms are considered in the post-IFRS adoption period, declining value relevance exists relative to intellectual property and other rights or research and development expenditures; goodwill and other intangible assets increase in value relevance.

This study is subject to country-specific determinants and firm-specific characteristics. It treats accounting standards as exogenous, and the classification reflects the concentration of intangible assets in an industry. By relying on investors’ assessments of risk, it does not sufficiently explore the risk conveyed by future abnormal earnings and earnings volatility.

This study offers insights for measuring and reporting intangible assets, by specifying that their value relevance depends on their level and aggregation.

This study investigates the value relevance of intangible assets in the post-IFRS period, in reference to intangible-intensive firms. It also divides intangible assets into several classes to specify the value relevance of goodwill.

This paper aims to focus on how small knowledge‐intensive business service (KIBS) firms manage their knowledge‐based processes, or what are termed “intellectual assets”.

The paper is based on data collected from a sample of small KIBS firms located in Scotland. The methodological approach is novel in that it utilises the results of an online benchmarking tool allowing firms to gauge their intellectual asset base in comparison with other firms.

The paper finds that approaches to the strategic management of intellectual assets vary significantly according the size and type of KIBS firm. Differences in these approaches impact on the development of effective innovation processes, with resource deficiencies in smaller firms constraining their innovation capability.

It is concluded that small KIBS firms face particular challenges in managing the innovation process and establishing sustainable knowledge management practices, and may benefit from targeted policy intervention.

Unlike many other studies of KIBS firms, this paper focuses on how small KIBS firms manage their own knowledge processes as part of their strategic management approach for creating competitive advantage.