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The paper is focused on standards in humanitarian logistics and supply chain. Standards, implemented between organisations, allow improving the interoperability of humanitarian operations. The paper aims (1) to review a state-of-the-art approach to the topic by the academic community, (2) to evaluate the current use of standards among humanitarian organisations and (3) to investigate the perceived need for further and specific standards.

To achieve the aims, the literature was reviewed; then a survey on 227 professionals from the humanitarian logistics sector was conducted.

Based on 227 responses, it is possible to conclude that most surveyed professionals recognise the need for and the importance of standardisation in humanitarian logistics, especially in areas such as procurement, distribution, medical logistics and logistics planning, which were perceived as critical areas that require standardisation.

Practitioners and scholars were targeted via social media, through mailing lists and via communication from the practitioner organisation – the Humanitarian Logistics Association (HLA). While it provided good access to different groups of respondents, the response rate is not possible to calculate.

The findings confirm the high importance of standardisation, indicating areas and functions that should be standardised first. Standardisation may improve cooperation between different humanitarian actors, allowing better service provision for beneficiaries. Thus there are also potential negative impacts, i.e. impact on localisation, which should be overcome.

Results do not have a direct social impact; however, they stimulate research and work among practitioners on standardisation, which in turn could improve cooperation between humanitarian actors, thereby enabling a better humanitarian response in emergencies.

The majority of papers on standardisation use a qualitative approach. This paper applies a survey among a large network of humanitarian practitioners, capturing their view on the topic and perception of the need for standardisation. The work is descriptive; however, it could be used as a base for further studies related to humanitarian standards.

This paper provides a further investigation into the application of Correspondence Analysis (CA) as outlined by Greenacre (1984, 1993), which is one technique for “quantifying qualitative data” in research on learning and teaching. It also builds on the utilisation of CA in the development of the emerging discipline of English as an International Language provided by Hassall and Ganesh (1996, 1999). This is accomplished by considering its application to the analysis of attitudinal data that positions the developing pedagogy of Teaching English as an International Language (TEIL) (see Hassall, 1996a & ff.) within the more established discipline of World Englishes (cf. Kachru, 1985, 1990). The multidimensional statistical technique Correspondence Analysis is used to provide an assessment of the interdependence of the rows and columns of a data matrix (primarily, a two-way contingency table). In this case, attitudinal data, produced at a number of international workshops which focused on the development of a justifiable pedagogy for Teaching English as an International Language (TEIL), are examined to provide a more complete picture of how these venues differed from each other with respect to the collective responses of the respondents. CA facilitates dimensionality reduction and provides graphical displays in low-dimensional spaces. In other words, it converts the rows and columns of a data matrix or contingency table into a series of points on a graph. The current study presents analyses of two different interpretations of this data.

The intra-organisational relationships of through-life support services providers are complex, especially given the multifaceted nature of the provision required. For example, capabilities within the UK highways maintenance arena must support engineering design, routine maintenance and the on-going management of the network. While collaboration in construction projects has formed a major research focus in recent years, there is a paucity of work examining collaboration in-flight.

Through a micro-practices approach, two contracts delivering highway infrastructure maintenance and renewal services are examined to explore the intra-organisational relationships that determine the quality of service delivered.

Despite the rhetoric of collaboration and integrated working that pervades the contemporary project discourse, there was a clear focus on addressing immediate technical and commercial concerns, rather than on creating the conditions for integrated working to flourish. On the occasions where the collaborative environment was prioritised, a more integrated service was delivered.

In contrast to other accounts of the ways collaborative working shapes performance, this research reveals an acute need for a sustained collaborative effort; as soon as “collaborative working” was normalised, the level of integration and seamlessness of service was diminished. This questions normative notions of what defines collaborative working in projects and suggests a need for re-framing it as an on-going accomplishment of actors involved. Such a perspective resonates with notions of “organizational becoming”, particularly in that attempts to foster collaboration are themselves constitutive of the unfolding and shifting nature of intra-organisational relationships that emerge in complex contractual arrangements.

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.

The purpose of this paper is to identify the impact of traditionally unmonitored energy sources and sinks on assessment of the as-built thermal performance of occupied homes. The analysis aims to demonstrate the potential scale of uncertainties introduced in a heat balance estimation of the heat transfer coefficient (HTC) when using in-use monitored data.

Energy flows for two UK homes – one a 1930s dwelling with high heat loss, the second a higher-performing 2014-built home – are predicted using the UK Government’s standard assessment procedure (SAP) and visualised using Sankey diagrams. Selected modelled energy flows are used as inputs in a quasi-steady state heat balance to calculate in-use HTCs as if from measured data sets gathered in occupied homes. The estimated in-use HTCs are compared against SAP-calculated values to illustrate the impact of including or omitting various heat sources and sinks.

The results demonstrate that for dwellings with low heat loss, the increased proportion of heating demand met by unmetered internal and solar gains informs a greater sensitivity of a heat balance estimation of the HTC to their omission. While simple quasi-steady state heat balance methods may be appropriate for dwellings with very high heat loss, alternative approaches are likely to be required for those with lower heat loss.

A need to understand the impacts of unmetered heat flows on the accuracy with which a building’s thermal performance may be inferred from in-use monitored data is identified: this paper illustrates the scale of these impacts for two homes at opposite ends of the energy performance scale.

Under the global climate change, carbon footprint has become a hot issue at home and abroad. However, there is no consensus on the concept, measurement and application of carbon footprint.

In this paper, first, the concept and connotation of carbon footprint are reviewed; then, different methods of carbon footprint measurement are compared, and it is found that “bottom-up” life cycle assessment and “top-down” input–output analysis are applicable to different research scales.

Finally, the problems in the process of carbon footprint assessment in textile industry are analyzed and further research directions are proposed.

Analyzed and further research directions are proposed.

Explore the development trend of chemically-improved soil in railway engineering.

In this paper, the technical standards home and abroad were analyzed. Laboratory test, field test and monitoring were carried out.

The performance design system of the chemically-improved soil should be established.

On the basis of the performance design, the test methods and standards for various properties of chemically-improved soil should be established to evaluate the improvement effect and control the engineering quality.

Consumers increasingly rely on organisations for online services and data storage while these same institutions seek to digitise the information assets they hold to create economic value. Cybersecurity failures arising from malicious or accidental actions can lead to significant reputational and financial loss which organisations must guard against. Despite having some critical weaknesses, qualitative cybersecurity risk analysis is widely used in developing cybersecurity plans. This research explores these weaknesses, considers how quantitative methods might address the constraints and seeks the insights and recommendations of leading cybersecurity practitioners on the use of qualitative and quantitative cyber risk assessment methods.

The study is based upon a literature review and thematic analysis of in-depth qualitative interviews with 16 senior cybersecurity practitioners representing financial services and advisory companies from across the world.

While most organisations continue to rely on qualitative methods for cybersecurity risk assessment, some are also actively using quantitative approaches to enhance their cybersecurity planning efforts. The primary recommendation of this paper is that organisations should adopt both a qualitative and quantitative cyber risk assessment approach.

This work provides the first insight into how senior practitioners are using and combining qualitative and quantitative cybersecurity risk assessment, and highlights the need for in-depth comparisons of these two different approaches.

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.