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The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The library and information science profession finds itself grappling with substantial difficulties and hurdles when addressing the trustworthiness and accuracy of information disseminated through social media platforms. This study aims to highlight the educational authority of librarians and propose a framework for librarians to establish their identity, understand the meaning behind their practice and integrate their expertise through knowledge practices, ensuring their relevance and effectiveness in the social media environment.

This study delves into a conceptual framework rooted in philosophical inquiry, seeking to establish a harmonious connection between interrelated concepts of civic roles, professional identity and knowledge practices. It draws upon both original research findings and a review of existing literature in the field.

Civic responsibilities reflect the professional identities of librarians. Evidence of knowledge practices collected from scientific literature emerged to be the important characterization of how librarians uphold their image as educational authorities. It describes the meaning of civic roles and professional practice.

The study sheds light on how librarians maintain their reputation as educators and the knowledge practices that underpin their civic responsibilities amidst the pervasiveness of information disorders.

The framework presented in the study offers a timely and relevant contribution to the complex realm of social media information disorders, a challenge that librarians grapple with regularly. It highlights the emerging role of librarians in society to assert their identity and recognize their civic responsibility in addressing this pressing issue that society faces.

Misunderstanding and harmful stereotyping have become commonplace amongst people in the United States and the Middle East/North Africa (MENA) region since 2001, if not earlier. If universities are the locus of transformative education, work remains towards remedying these issues.One non-profit organisation, “Natafaham (pseudonym, Arabic for « we understand each other”), works to undo this negativity student by student. It brings participants from the MENA and Europe/North America into dialogue via Zoom each week. The inter-cultural dialogue availed to participants is empowering to actors, including the dialogue facilitator. This narrative is an autoethnographic exploration of my experience as an intercultural dialogue facilitator. Yet reviewing contemporaneous notes and reflections revealed structural aspects of this programme that empower voices from the MENA region, while facilitating learning amongst participants on both sides of the Atlantic. Such aspects include the format and the location of the programme, its focus on individuals rather than institutions or groups, its mixed top-down and bottom-up approach, and the opportunities it avails for ascension to positions of authority. This narrative analyses these aspects through several lenses and academic traditions, including those of global citizenship, critical internationalisation, (reciprocal) global service learning, and socio-cultural frameworks of second language acquisition. The chapter urges that these aspects are recognised as key catalysts of (more) equal relationships between youth in the MENA region and the United States, which merit widespread replication. It concludes by envisioning a still more equal relationship predicated upon more equitable language usage.

Perspiration and heat are produced by the body and must be eliminated to maintain a stable body temperature. Sweat, heat and air must pass through the fabric to be comfortable. The cloth absorbs sweat and then releases it, allowing the body to chill down. By capillary action, moisture is driven away from fabric pores or sucked out of yarns. Convectional air movement improves sweat drainage, which may aid in body temperature reduction. Clothing reduces the skin's ability to transport heat and moisture to the outside. Excessive moisture makes clothing stick to the skin, whereas excessive heat induces heat stress, making the user uncomfortable. Wet heat loss is significantly more difficult to understand than dry heat loss. The purpose of this study is to provided a good compilation of complete information on wet thermal comfort of textile and technological elements to be consider while constructing protective apparel.

This paper aims to critically review studies on the thermal comfort of textiles in wet conditions and assess the results to guide future research.

Several recent studies focused on wet textiles' impact on comfort. Moisture reduces the fabric's thermal insulation value while also altering its moisture characteristics. Moisture and heat conductivity were linked. Sweat and other factors impact fabric comfort. So, while evaluating a fabric's comfort, consider both external and inside moisture.

The systematic literature review in this research focuses on wet thermal comfort and technological elements to consider while constructing protective apparel.

Values have long guided special education services and supports for students with extensive support needs; over the past four decades, those values have been backed by research evidence demonstrating the critical nature of values related to inclusive education, self-determination, and seeking strengths and assets. In this chapter, we investigate these values and their supporting research, documenting strengths and needs in extant research. We emphasize the need to continue to embrace and maintain these values while pursuing research that addresses research gaps while centering the priorities, perspectives, and preferences of people with extensive support needs.

To understand the experiences, expectations and suggestions of digital nomads towards intangible cultural heritage in the places they travel.

The qualitative research method was used and the research design is a phenomenological design. Multiple qualitative research design steps were followed in obtaining the research data. In this context, online interviews were conducted with a semi-structured interview form developed by the researchers, and the social media accounts of digital nomads were monitored. The sample consists of nine digital nomads who were interviewed online and five digital nomads whose videos and comments shared on social media were monitored. The inductive thematic analysis method was used to analyse the data.

It was found that digital nomads experience intangible cultural heritage elements, especially religious rituals and food culture, and actively participate in activities and rituals related to these elements as well as sharing them on their social media accounts. It was also concluded that the participants expected to work towards the protection of intangible cultural heritage elements through a number of activities such as awareness-raising and education, and that it is difficult to experience cultural heritage in societies that are not foreign-friendly.

The data were obtained from volunteer participants consisting of digital nomads and digital nomads who shared their experiences on social media. It is suggested that traditional food and religious rituals as intangible cultural heritage should be promoted and transferred by sharing the experiences these digital nomads on digital platforms.

Religious rituals and food cultures are prominent in the ICH experiences of digital nomads. Digital nomads who stay longer in their destination than tourists can play an intermediary role in promoting and transmitting this heritage. The social media and other digital platforms enable digital nomads to share their experiences of cultural heritage and create a global dialogue and understanding through these experiences.

The experiences and expectations of digital nomads towards ICH require a reassessment of traditional approaches to the preservation and transmission of cultural heritage. By experiencing different cultural heritages and sharing these experiences through digital platforms, digital nomads contribute to the reinterpretation and reproduction of cultural heritage. This process reveals that cultural heritage is not limited to a particular community or geography, but is rather a global phenomenon, and therefore needs to be addressed from a global perspective.

It is one of the pioneering studies on the experiences of digital nomads towards intangible cultural heritage.

This paper aims to identify the primary motivations for clothing donations to the immediate social environment. Furthermore, a model that describes the relationship between these motivations, donation tendency and meaning in life is developed and tested.

A mixed method is applied. In the first study, interviews were conducted with 11 people determined with maximum diversity. With the factors that evolved in the first study, a survey method was applied in the second study, and 346 data were collected by convenience sampling.

Individual (independent and interdependent self-construals) and religious motivations for donating clothes to the immediate social surroundings emerge from the interview results. The second study focuses on the relationship between the concept of meaning in life and donation and the possible drivers of donation identified in the first study. A positive relationship was hypothesised between independent self-construal/ intrinsic religiosity/donation tendency and life meaning, as well as between interdependent self-construal and donation tendency. The research results validated all of the hypotheses. The relationship between independent self-construal/intrinsic religiosity and donating behaviour was statistically insignificant.

The current study's findings contain three features that support and enrich previous literature. The first thing is to identify the motivations for the donation tendency. The second issue is considering the meaning of life in terms of its motivations. The final point is to think about donating from a mixed-method perspective. This perspective, in particular, has the potential to provide a comprehensive understanding of the phenomena under discussion.

This paper aims to examine the impact of the COVID-19 infodemic on the public’s online information behaviour, offering insights critical for shaping effective informational responses in future public health emergencies.

This paper uses a structured online survey with 27 targeted questions using a five-point Likert scale to measure eight variables. Data analysis is conducted through structural equation modelling on 307 valid responses to rigorously test the research hypotheses.

This paper indicates that information quality significantly impacts the public’s capacity to select, share and use online information. Additionally, the comprehensibility of information plays a crucial role in shaping the public’s behaviours in terms of online information exchange and usage. The credibility of information sources emerges as a key determinant influencing the public’s online information selection, exchange and utilization behaviour. Moreover, social influence exerts a substantial effect on the public’s online information selection, acquisition, exchange and utilization behaviour. These findings highlight the presence of universality and sociality, mediation and guidance, as well as the purposefulness and selectivity performed by the public’s online information behaviour during an infodemic.

This paper introduces a novel research model for assessing the influence and identifies the patterns of the public’s online information behaviour during the COVID-19 infodemic. The findings have significant implications for developing strategies to tackle information dissemination challenges in future major public health emergencies.

Small and medium-scale enterprises (SMEs) that operate with modest financial investments and commodities face numerous challenges to remain in business. One major philosophy used by SMEs these days is the implementation of lean manufacturing to get solutions for various issues they encounter. But is lean getting sustained over time? The purpose of this research is to design a Sustainable Lean Performance Index (SLPI) to assess the sustainability of lean systems and to pinpoint the variables that might be present as potential lean system inhibitors which hinder the sustainability of leanness.

A multi-level sustainable lean performance model is constructed and presented based on the literature research, field investigation and survey conducted by administering a questionnaire. Fuzzy logic approach is used to analyse the multi-level model.

SLPI for the SMEs is found using fuzzy logic approach. Additionally, the ranking score system is applied to categorise attributes into weak and strong categories. The performance of the current lean system is determined to be “fair” based on the Euclidean distance approach and the SLPI for SMEs.

This work is concentrated only in South India because of the country’s vast geographical area and rich and wide diversity in industrial culture of the nation. Hence, more work can be done incorporating the other parts of the country and can analyse the lean behaviour in a comparative manner.

The generalised sustainable lean model analysed using fuzzy logic identifies the inhibitors and level of performance of SMEs in South India. This can be implemented to find out the level of performance in the SMEs after a deeper study and analysis around the SMEs of the country.

The sustainable assessment of lean parameters in the SMEs of India is found to be very less in literature, and it lacks profundity. The model established in this study assesses the sustainability of the lean methodology adopted in SMEs by considering the lean and sustainability attributes along with enablers like technology, ethics, customer satisfaction and innovation with the aid of fuzzy logic.

The purpose of this study was to examine how well a strength-based program grounded in positive psychology principles can advance the practical critical thinking skills of those pursuing the teacher training course.

This study used a single-group pre-test post-test design with 35 teacher-trainees from the Bachelor of Education course. The two-and-a-half-week strength-based program used the values in action survey to identify strengths. Pre- and post-test scores, measured with the Cornell Critical Thinking Test – Level Z, underwent Statistical Package for Social Sciences analysis including paired samples t-test for subcomponent and overall composite analysis.

Analysis of the pre- and post-test scores demonstrated a statistical significance in the critical thinking scores obtained by the teacher-trainees. Post-test scores were consistently significant. Out of the elements of critical thinking, induction, meaning, observation and credibility were more prominent. Deduction and assumption identification were also having a significant effect.

Most critical thinking programs focus on evaluating specific teaching methods for improving critical thinking skills. In education, positive psychology studies often center on students’ well-being, attention spans and academic success, aligning with wellness programs. Despite the importance of strengths in positive psychology, there is a lack of research on using a strength-based approach to boost critical thinking skills. This study aims to enhance teacher-trainees’ critical thinking by leveraging their individual strengths, moving away from traditional instructional strategies.