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In 2019, the Kaurna Nation and traditional custodians of the Adelaide plains in South Australia, challenged the City of Holdfast Bay to walk alongside them to create an exhibition exploring the true history of South Australia’s colonisation. This collaboration ultimately became the award-winning exhibition ‘Tiati Wangkanthi Kumangka’ (Truth-Telling Together). This project was envisioned, led, and implemented by the Kaurna Nation at the Bay Discovery Centre in South Australia. Ultimately, ‘Tiati’ became more than just another exhibition. It became a pathway to healing and possibility for both the Kaurna Nation and the City of Holdfast Bay. When considering indigenisation of museum spaces, ‘Tiati’ demonstrates how smaller museums and/or local government can play a pivotal role in reshaping the traditional narrative of colonialism in Australia’s museums, with the voice of First Nations people at the forefront.

Embedded in built environment discourse, this chapter examines the traditional knowledge and resilience of the Ngadjuri Nation Peoples through an Elder’s narrative of reconciliation as well as resistance in their subsisting colonial settlement. Removed from ‘Country’ in the 1840s, Ngadjuri Aboriginal community endured colonial industries of open-cut copper mining and large-scale pastoralism as irreparable destruction to their cultural landscapes. European processes in the resources sectors reshaped natural topographies, deconstructing Ngadjuri Songlines and Ancestral Dreaming stories. Burra’s colonial stone buildings of settlement, painstakingly cut and composed from materials of the surrounding ecological terrain, prompted new narratives from Ngadjuri as a way of alleviating scars. Broadly speaking, this chapter aims to show how cultural heritage of two communities is provocatively and conceptually unpacked through the vernacular buildings’ cross-cultural foundations. That is, an under-reported narrative was unwittingly bestowed on the colonial-built forms with hidden meanings that deserve further investigation. This chapter offers a counternarrative to colonial histories revealing Ngadjuri’s methods for reconnecting to Country and culture after generations of disempowerment. It explores how within the materiality of colonial structures, the Ngadjuri entwined their remediated storylines – revealing a data curation that had avoided popular discourse in the galleries, libraries, archives, and museums [GLAM] sector representation. This example implies there are bodies of knowledge in built cultural heritage hidden elsewhere on our Aboriginal Nations and the challenges it presents GLAM in their Indigenisation processes.

The purpose of this study is to address the relationship between multinational corporations (MNCs) and grand challenges. Stressing the moderating impact of stakeholders and governments, it frames and introduces the six contributions of the special issue, equally divided into those illustrating how MNCs contribute to the existence of grand challenges and those exploring how MNCs contribute to addressing grand challenges.

Based on a review of the existing literature on the relationship between MNCs and grand challenges and recent developments in mainstream international business, the viewpoint emphasizes the need to move beyond a one-sided focus on the positive contributions of MNCs to grand challenges.

The special issue contributions reveal that even established MNCs are actively engaged in strategic efforts to perpetuate unsustainable practices and minimize the impact of societal rules and stakeholders. The contributions also highlight the complications when MNCs aim to tackle grand challenges.

Displaying positive practices of how MNCs contribute to the solution of grand challenges should not be considered a functional substitute for regulatory action, contrary to the frequent assertion of MNCs and their political representatives.

This special issue is the first one in IB to address the relationship between MNCs and grand challenges from an empirical vantage point.

This chapter provides an overview of entrepreneurship clubs. It charts the development of these organisations, as a form of extracurricular activity. It introduces different forms of entrepreneurship clubs, such as Junior Achievement (JA) and Enactus, and explains how they grew from 1919 to the present. It also illustrates the differences between self-organised clubs, organised programs using clubs as a learning method, structured societies and nationally organised cooperative societies. The second part introduces research on student clubs in entrepreneurship education. It explores the benefits of clubs. It shows that clubs assist student learning, enable the acquisition of practical skills and improve college attendance, employment opportunities and career attainment. We argue that entrepreneurship clubs have improved student learning outcomes in entrepreneurship and simulated entrepreneurial learning, while impacting student self-efficacy and intentionality as well as improving employability and social learning. The final part of the chapter provides advice and tips for educators advising student-run entrepreneurship clubs. Ultimately, the chapter explains how student clubs have developed, why they are important for student learning and how advisors can support them.

Existing deterministic models that predict the capacity of corroded reinforced concrete (RC) beams have limited applicability because they were based on accelerated tests that induce general corrosion. This research gap was addressed by performing a combined numerical and statistical analysis on RC beams, subjected to natural corrosion, to achieve a much better forecast.

Data of 42 naturally corroded beams were collected from the literature and analyzed numerically. Four constitutive models and their combinations were considered: the elastic-semi-plastic and elastic-perfectly-plastic models for steel, and two tensile models for concrete with and without the post-cracking stresses. Meanwhile, Popovics’ model was used to describe the behavior of concrete under compression. Corrosion coefficients were developed as functions of corrosion degree and beam parameters through linear regression analysis to fit the theoretical moment capacities with test data. The performance of the coefficients derived from different combinations of constitutive laws was then compared and validated.

The results showed that the highest accuracy (R² = 0.90) was achieved when the tensile response of concrete was modeled without the residual stresses after cracking and the steel was analyzed as an elastic-perfectly-plastic material. The proposed procedure and regression model also showed reasonable agreement with experimental data, even performing better than the current models derived from accelerated tests and traditional procedures.

This study presents a simple but reliable approach for quantifying the capacity of RC beams under more realistic conditions than previously reported. This method is simple and requires only a few variables to be employed. Civil engineers can use it to obtain a quick and rough estimate of the structural condition of corroding RC beams.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Adapting to external and internal transformations is a difficult task that managers and scholars must face while attempting to keep their organisations alive and well-established. This chapter explores the various decision-making tools that can assist practitioners and scholars to improve their understanding of the external scenario to determine the contemporary appropriateness of these approaches for analysing the environment and their implications for various types of organisations. The chapter investigates the barriers and drivers of these methods and proposes existing alternative paradigms created by academics and practitioners to analyse and comprehend the context. It demonstrates how these decision-making tools can be implemented by providing examples and case studies.

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental principles and concepts of arbitration.

Using a doctrinal analysis approach, the paper draws on legal principles, antimoney laundering regulations and relevant literature to explore the topic. It considers relevant international treaties, standards set by the financial action task force on money laundering, cases and arguments from legal analysts and experts.

The paper identifies three options for arbitrators: disregarding suspicions, initiating an investigation or terminating the proceedings. Disregarding suspicions is deemed inappropriate, as it may facilitate the concealment of financial crimes. Initiating an investigation is seen as a preferable option, aligning with the arbitrator’s role and the public interest in nullifying contracts linked to criminal conduct. Terminating the proceedings is not recommended, as it contradicts the principle of natural justice. The paper emphasizes the importance of reasonable grounds for suspicions, notifying the parties, and allowing them to address the concerns.

This paper contributes to the existing literature by comprehensively analyzing the compatibility of these options with arbitration principles and concepts. It underscores the need for clear laws and directives to guide arbitrators in addressing financial crimes within the arbitration process, maintaining a balance between party autonomy and preventing the misuse of arbitration for illicit activities.

The globalisation of markets, emerging concepts of sustainable development, and circular economy have defined the boundaries within which organisations must compete and address the needs of key stakeholders. As circumstances change, boundaries are often replaced by the relationships between companies and the communities they serve. Consequently, strategy has become a central aspect of sustainable leadership and the foundation for implementing strategic management in a dynamic system of relationships. Every company is born and grows within social and economic ecosystems. Drawing on the metaphor of biology, ecosystems are described as dynamic interconnections among various elements that influence and foster entrepreneurship. Interconnections between players (such as marketplaces, organisations, governments, and universities) create a flow of expertise, abilities, knowledge, experience, and tangible resources. Economic and social ecosystems involve various actors and components that continuously coexist and interact, leading to the creation of numerous mutual relationships. Consequently, it is crucial for managers to gain a comprehensive understanding of the internal and external environments. Various decision-making tools and strategies can be used to achieve this goal. These tools were developed to assist managers, researchers, and consultants in making informed decisions under complex scenarios. This chapter presents several decision-making strategies and tools, including the Boston Consulting Group (BCG) matrix, General Electric (GE) matrix, Balanced Scorecard (BSC), PEST, PESTEL analysis, and SWOT analysis.

The purpose of this study is to propose an innovative and efficient process in urban policy-making that combines a divergent and creative method with a convergent and strategic one. At the same time, the purpose is also to propose a useful innovation to enforce the usability of both methods. On the one hand, mission-oriented policies run the risk of being overly focused on the present and of not being able to develop preparedness in organization. On the other hand, scenario development has the reverse problem it often does not point out how to use scenario narratives to inform and devise short-term strategic actions.

The paper proposes an innovative methodological approach, the mission-oriented scenarios, which hybridizes Mazzucato's mission-oriented public policy framework with Jim Dator's Manoa school four futures method. The proposed methodological innovation emerges from a urban foresight academic-led project carried out in the context of the Metropolitan City of Turin, Italy, where a first application of the mission-oriented scenarios was tested on six different focal issues (from reindustrialization to cultural policies) and the scenario narratives were used as sources for the grounding of 12 missions and 48 strategic actions towards 2030.

Mission-oriented scenarios can contribute to the generation of more sustainable and inclusive urban public policies. This methodological proposal is based on an original mix of knowledge exchange procedures borrowed from methodological approaches with different backgrounds: the mission-oriented and the archetypal scenarios. Their conjunction could support the formulation of ambitious yet pragmatic policies, giving a plurality of actors the opportunity to act and establish fruitful and lasting partnerships.

The paper reconstructs one of the first urban foresight projects carried out in a major Italian city by two prestigious universities and exposes a methodological innovation resulting from reflection on the strengths and weaknesses of the project, which opens the door to the development of a new scenario technique.