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Many scholars have noted that, since at least 1790, U.K. economic fluctuations have seemed to reach major peaks every 7–10 years. Keynes (1936, ch.18) used the elements of his theory to explain non‐periodic economic fluctuations. His explanation of periodic fluctuations, i.e. cycles, appears in Chapter 22 of the General Theory. As is well known, he believed that fluctuations in “animal spirits” (that were often only loosely connected with the cost and the real rate of return on capital) led to oscillations in investment which, combined with the durability of capital goods, caused the duration of modern major cycles; fluctuations in liquidity preference and the propensity to consume played lesser roles. Bowing to Jevons (1964), Keynes also noted that unstable agricultural inventories could have been a source of waves in the early 19th Century when agriculture was relatively more important in the U.K. But Keynes did not demonstrate just how his investment theory implied a definite cycle period, because he did not merge his multiplier with the accelerator principle to provide an endogenous explanation of periodic turning points in output. Consequently, as Hicks (1950, p. l) notes, Keynes did not demonstrate how investment and income could peak every 7–10 years; his was really a theory of nonperiodic waves.

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and space. This is the position held by advocates of critical and interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory project that took place in early twentieth century Germany.

The purpose of this study is to explore how effective new venture teams are developed in venture creation programmes.

This paper presents a multiple case study focusing on the development of effective new venture teams. Semi-structured interviews with 15 new venture teams from two different venture creation programmes were conducted and an abductive analysis approach was used.

Three key phases of the development of an effective new venture team are identified: (1) establishing a foundation for collaboration, (2) structuring the teamwork and (3) adapting to changes. Key activities undertaken by effective new venture teams in each phase are explicated. The findings suggest that new venture teams that are able to establish a foundation for team collaboration and teamwork structuring have the capacity to persevere through the challenges inherent in emerging ventures.

This study offers a much-needed practical perspective about how effective new venture teams are developed in venture creation programmes, and how venture creation programme educators can facilitate the development of effective new venture teams. For educators, these findings provide important insights about team-based learning in entrepreneurship education.

Aims to show that efficiency and accuracy of integral equation methods (IEMs) in combination with the fast multipole method for the design of a novel magnetic gear.

A novel magnetic gear was developed. Magnetic fields and torque of the gear were simulated based on IEMs. The fast multipole method was applied to compress the matrix of the belonging linear system of equations. A computer cluster was used to achieve numerical results within an acceptable time. A three‐dimensional post‐processing and visualization of magnetic fields enables a deep understanding of the gear.

IEMs are very well suited for the numerical analysis of a magnetic gear. Especially, the treatment of the air gap between the rotating components, which move with significant varying velocities, is relatively easy. Furthermore, a correct computation and visualization of flux lines is possible. A magnetic gear is advantageous for high rotational velocities.

A quasi static numerical simulation has sufficed for an understanding of the principle of the magnetic gear and for the development of a prototype.

IEMs are very suitable for the analysis of complex problems with moving parts. Nowadays, the efficiency is very good even for large problems, since matrix compression techniques are well‐engineered.

The design of a novel magnetic gear is discussed. Well‐known techniques like IEMs, fast multipole method and parallel computing are combined to solve a very large and complex problem.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Entrepreneurship literature has not sufficiently explored the process of how, at different points in time, different members of the co-founding team emerge as leaders. The purpose of this paper is to deconstruct the phenomenon of shared leadership emergence process amongst co-founders in entrepreneurial teams.

The study adopted a qualitative approach. 21 co-founders from 7 entrepreneurial teams participated in the study. In-depth interviews were conducted. The data were analysed using Nvivo 11 software.

The study elaborates the process model of shared leadership emergence. The study found that shared interpersonal cognition and trust amongst the co-founders lead to claiming and granting of leadership. The findings also illustrate various strategies used by co-founders to emerge as leaders.

The findings provide key insights to entrepreneurial teams by illuminating what kind of leadership dynamics should be developed, right from the initial stages of the venture. Also, the findings would be beneficial to investors, mentors and coaches of the entrepreneurial teams and ventures, by highlighting team dynamics to be considered before making any investment or team development decisions.

The inductive approach adopted in the study helps in understanding the process of shared leadership emergence in entrepreneurial teams, which is not adequately answered by previous studies. The study extends both shared leadership and entrepreneurship literature by providing a process theory of leadership emergence.

The study aimed to investigate how Israelis and Palestinians, Jews and others from around the world present their views on boycott, divestment and sanctions (BDS) and the Palestinian Academic and Cultural Boycott of Israel (PACBI). The quality of discourse was examined along with the implications of the rhetoric for social-justice and conflict resolution frameworks.

This qualitative study analyzed 257 texts (newspaper articles, opinion pieces, YouTube videos, emails. Facebook posts, Twitter tweets, campaigns and websites) for content and quality of discourse and for their implications for social-justice and conflict resolution work.

Most texts divided into those in favor of the boycott and those opposed. The content was also polarized − most pro-BDS texts saw Israel as a settler-colonial enterprise, and emphasized issues of social-justice, whereas opponents perceived Israel as a legitimate nation and were skeptical of the human rights angle. The main types of discourse discerned included: ethnocentric talk, attack and intellectual discussion, regardless of national/ethnic origin of the writer or stance toward the boycott.

Different types of texts were analyzed, which did not always fit easily into the discourse categories. Because this was the first study of its kind and looked at limited years, results should be approached with this in mind.

The rhetoric leaves little place for dialogue between those in favor and those opposed. Specific suggestions for combining social-justice work and conflict resolution work are offered.

BDS discourse in its present form hampers finding a solution to the conflict and abuse of Palestinian rights. A new approach is needed to try to resolve these issues.

Because there are few systematic studies on BDS, this article provides insight into how people discuss the strategy and how it connects to frameworks for resolving conflicts.

This study aims to explore the intention–behavior gap of student entrepreneurs who develop entrepreneurial intention in a venture creation course and decide to continue working on the business idea after completing the course. While many students decide to work on business concepts, they often struggle with taking further steps when the course ends. This suggests that the development of entrepreneurial intention in the course does not directly lead to entrepreneurial actions after the course. Hence, this paper examines the sources for the intention–action gap and behavioral responses of student entrepreneurs.

This study applied a systematic inductive qualitative research method to examine how student entrepreneurs encounter challenges after the entrepreneurship program and how they respond to them. The authors selected a venture development course at a German public university as their research context.

The findings revealed that students encountered substantial challenges after the program, which invoked their procrastinating behaviors. Based on the findings, this study developed a process model of the intention–behavior gap in student entrepreneurship. The process model provides a roadmap to follow the main findings, which consist of three main parts: (1) the antecedents of the intention–behavior gap; (2) behavioral responses of student entrepreneurs and (3) the outcomes of procrastination.

This study contributes to the emerging student entrepreneurship literature by identifying obstacles for students who intend to continue developing a venture after attending venture creation courses, as well as elaborating on possible student responses to these barriers and their subsequent impact on their nascent ventures. Furthermore, the findings contribute to developing the understanding of the intention–behavior gap in entrepreneurship education at higher education institutions by highlighting challenges for students that emerge in the transition phase from course participants to autonomous entrepreneurial actors.

Scholars have generally emphasized the vital role of entrepreneurship education in developing the entrepreneurial intentions of students as prospective entrepreneurs. However, researchers have only rarely examined how these intentions are translated into actions. Furthermore, the existing research on students' intention–behavior gap is limited to quantitative studies that demonstrate the existence of the gap empirically or apply theoretically derived moderators to their analysis. Consequently, the literature calls for more qualitative, explorative research approaches to understand what happens to students' entrepreneurial intentions once their entrepreneurship program is over.

The economy of today has moved toward the fourth industrial revolution (FIR), which is characterized by the adoption of technologies such as cyber-physical systems, internet of things, big data, artificial intelligence and robotics. Globally, there is a lot of awareness created on the influence of the FIR on all industries, including hospitality and tourism. A plethora of studies on FIR have been conducted in the setting of manufacturing industries. Nonetheless, there seems to be in-exhaustive and non-consensual agreement among researchers as to the development and prospects of the FIR for service industries. Therefore, the aim of this paper was to comprehensively review the prospects of the FIR for the hospitality and tourism industry.

As a result of the novelty and gaps associated with the FIR in the hospitality literature, the authors explored the concept of FIR using a comprehensive literature review approach. Specifically, this paper reviews existing literature from diverse academic backgrounds, and annotates issues with regard to the evolution and prospects of the FIR for the hospitality industry.

Emphatically, the development and principles of FIR were expatiated. Additionally, an exegesis was carried out on the prospects (positives and challenges) of FIR for the hospitality industry. Finally, practical and social implications were also discussed.

It still remains a discourse among scholars and industry stakeholders as to the prospects of the FIR. This paper clarifies the confusion among researchers and bridges the literature gaps. Moreover, this review serves as a theoretical foundation for future research on the impact of FIR on the hospitality industry.

今日经济已经迈入第四次工业革命（FIR）阶段; 其特点包括科技运用, 如网络-实体系统、物联网、大数据、人工智能、和机器人。全球人已经达成共识: FIR整个产业包括酒店和旅游业有着重大影响。目前有很多FIT研究在生产工业背景中。然而, 研究者们似乎对FIR在服务产业中的发展和前景未达成太多的共识。

由于FIR在酒店文献中的新奇和欠缺, 本论文借助全面文献综述法, 来专注于研究FIR的概念。具体来说, 本论文审视了多个科研背景下的现有文献; 以及指出FIR对酒店产业的革命和前景的相关问题。

研究结果展示了FIR的发展和原则。此外, 本论文还指出了FIR对酒店产业的前景分析。最后, 本论文还讨论了基于本论文结果而衍生的实际启示和社会启示。

目前在学者和产业相关者之间, 对于FIR的前景讨论存在分歧。本论文解释了研究人员之间的疑惑以及弥补文献缺口。此外, 本论文还对未来关于FIR在酒店产业影响的研究奠定了理论基础。

The purpose of this study is to systematically examine and classify the multitude of personality traits that have emerged in the literature beyond the Big Five (Five Factor Model) since the turn of the 21st century. The authors argue that this represents a new phase of personality research that is characterized both by construct proliferation and a movement away from the Big Five and demonstrates how personality as a construct has substantially evolved in the 21st century.

The authors conducted a comprehensive, systematic review of personality research from 2000 to 2020 across 17 management and psychology journals. This search yielded 1,901 articles, of which 440 were relevant and subsequently coded for this review.

The review presented in this study uncovers 155 traits, beyond the Big Five, that have been explored, which the authors organize and analyze into 10 distinct categories. Each category comprises a definition, lists the included traits and highlights an exemplar construct. The authors also specify the significant research outcomes associated with each trait category.

This review categorizes the 155 personality traits that have emerged in the management and psychology literature that describe personality beyond the Big Five. Based on these findings, this study proposes new avenues for future research and offers insights into the future of the field as the concept of personality has shifted in the 21st century.