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The purpose of this paper was to examine consumer perceptions of aesthetic attributes of textile-based assistive devices (ADs) and the language used by consumers to express those perceptions and concerns. Previous investigations of user feedback for ADs have largely focused on functional attributes rather than aesthetics.

An interpretivist research philosophy was selected to investigate the meaning behind consumer perceptions and to understand their viewpoints on the aesthetic dimensions of ADs. Using product reviews for two ADs sold on Amazon.com as data, the researchers conducted qualitative data analysis through coding and interpretation of meanings behind reviews to determine consumers’ perceptions related to their ADs.

The authors identified consumer concerns linking to aesthetics evidenced as a multisensory integration of visual, tactile and olfactory cues. Consumer-preferred language used to address aesthetic preferences was found to supplement the literature. Aesthetic considerations were found to be impactful on avoiding stigma and encouraging or discouraging continued use of the devices.

Findings may contribute to the development of textile-based ADs with improved aesthetics to enhance user experiences. New ways of using consumer language to interpret user needs may assist in future research and design practice for consumer products.

The use of consumer product reviews as a rich source of user data is discussed in this paper. As previous research on assistive technology has largely focused on functionality, results of this analysis offer insight into consumers’ aesthetic judgments related to ADs and bring a sensory perspective to the research area.

The purpose of this paper is to focus on how law, together with the internet, has created a new environment in the legal arena; and how the USA as a high‐tech nation relying upon previous territorial experience is making a new pathway for all the concerned persons and organizations to overcome the problems that have come out of cyber peculiarity.

This article is based on keen observation and intensive analysis of the US case laws and practices. This article concentrates on the study of the American cases as a representative type of hi‐tech nations for searching the influences of traditional territorial concept on the settlement of internet cases.

In spite of the inevitability of a distinct set of laws and legal principles to be adopted for cyber offences, the traditional territorial law can provide elements for cyber‐legal issues. As for being a pioneer hi‐tech nation, the US courts, whether federal or provincial, are very much inclined to decide the internet cases on the basis of territorial concept by applying the principles of traditional territorial notions.

The judges, lawyers, jurists, governments, public authorities, local authorities, statutory bodies and all other persons and institutes concerned from around the world shall find indications to chalk out the framework of solution for cyber disputes from the US practices.

Some months ago a national organisation established to keep a watchful eye on the Nation's diet expressed concern over the eating trends of people in what to them appeared to be developing inbalances of necessary nutrient factors and the inadeuacy not so much of calories and energy values but in the nature and quality of main food factors. It was recommended that the national diet should be improved, but the authorities pointed to the National Food Survey results to show that the diet was not deficient; that the average daily intake of protein, vitamins, minerals and overall energy requirements were satisfied; all of which is true for the not‐too‐generous levels set. Even the pensioner households included in the Survey sample appear well‐fed. What causes concern is the year‐by‐year decrease in staple foods consumed—milk, red meat, bread, fresh vegetables—and the heavy reliance on refined, processed foods. In its annual reports on NFS reviews, the BFJ has almost monotonously referred to this downward trend. Individual NFS Reports do not reveal any serious deficiencies, as yet, but in the trend over the years—and herein lies the real value of the Survey and its data—few if any of the changes have been for the better; movements in food groups have tended to be downwards. If these trends continue, the time must surely come when there will be real deficiencies; that substitution within a food group cannot make good essential foods severely rationed by high prices.

The purpose of this chapter is to explore the effects of COVID-19 pandemic on tourism and hospitality. Motivation of the researchers in constructing the chapter was to logically alert the present-day and future world tourism and hospitality business leaders on how to respond to the disruptive forces attributed to deadly viral pandemics like that of COVID-19 pandemic. The purpose being to draw conclusions and identifying the research gaps. It is based on a structural analysis methodology to frame the categories of the major analysis in combination with scientific rigour to a broad and complex problem. Research results proved that the primary effects of COVID-19 pandemic on tourism and hospitality industry include technology disruption, globalisation problems and logistical inefficiencies. Implications to contemporary tourism and hospitality industry business leaders include bringing-in technologies, incubating survival plans of actions. The study results underscore the necessity of understanding effects of COVID-19 pandemic on tourism and hospitality so as to craft both proactive and reactive strategic stances. The research contributes to literature and theoretical novel introspections into the depth and breadth of how various tourism and hospitality industry metamorphoses can lead to navigation and survival in such COVID-19 pandemic environments.

The purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka.

This paper offers an auto-ethnography to demonstrate the lack of diversity in accounting, accountability and management control research.

Global developments in accounting and accountability reforms entail not only about how developing countries being governed through these reforms but also about how accounting research itself can be pursued alternatively. In the past several decades, a camp of British accounting researchers initiated a programme of research in this direction. Inspired by post-positivistic traditions, they aimed to explore how these reforms are predicated upon cultural-political milieus in developing countries. However, the academia in most accounting and management researchers from local universities in these countries are blindly bombarded with positivistic traditions.

The authors unpack how this hegemony formed and how attempts were made towards some emancipatory potentials.

It became a fact, and the world's countries went under confinement due to the pandemic of the Covid19. There are severe impacts on tourism with the supply chain experiencing a full pause. This research investigates the influence of governance, media coverage, crisis severity, former travel practice and Covid-19 incidences on the perceived risk related to travel and tourism during the pandemic and in cross-countries.

We collected the data from a sample of 1845 individuals from more than 12 countries and four continents representing quarantined and most impacted areas in the world in March and April 2020. A multilevel linear model was applied to predict the perceived risk across countries as a level 2 research unit.

The finding confirms the clustering in the data with media coverage, governance and crisis growth affecting the outcome. There are cross-level interaction effects, as the growth rate of the pandemic per country and media coverage impact tourists' perception of risk. Finally, there are lower-level direct effects, with lower-level variables affecting tourists' perceived risks.

The survey is randomly administered online due to the nearly complete quarantine implemented in the studied areas. Besides, and considering the latter, the responses might have been subjective due to the non-containment of the crisis by the study's time, directing to possible alteration of feelings and responses from respondents. This leads to suggest a future extension of this research, similarly, post-crisis.

This research pinpointed the impacts of predictors, concerning the countries' level, during the crisis phase on the perceived risk. Therefore, it gives insights into professional bodies on future concerns to be considered during the recovery phase.

This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation.

Case studies were conducted in three large manufacturing companies in the Central China region. Data gathering included 34 interviews with managers at different levels and departments in these companies.

Through the institutional lens of EMA development, it was found that coercive and cognitive institutions have helped build the potential for EMA development. Coercive institutions encouraging corporate EMA development are manifested through increasing regulatory pressure for environmental management and reporting and increasing pressure for compliance under certified environmental management systems. Cognitive pressures are mainly from the perceived need for cognition by international supply chain alliances. Results also revealed that normative institutions serve to reduce the positive impacts of coercive and cognitive institutions on EMA development.

Findings imply that managers in heavy manufacturing companies are generally willing to change and prepare for EMA development under perceived high regulatory, economic, environmental and international pressures. However, the readiness of managers to embrace EMA depends on how soon concerns about regulatory inconsistency at local levels and low environmental awareness among employees can be resolved.

This is the first study of EMA in the largest developing country. It enhances the understanding of environmental activities in business and identifies issues associated with the development of EMA in Chinese industries.