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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.

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.

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

This research aimed to assess the leadership role of principals in the implementation of peace education in selected secondary schools in the Western Cape, South Africa.

This study employed qualitative research approach to assess the leadership role of principals in the implementation of peace education in selected secondary schools in the Western Cape, South Africa. Data were gathered from a small sample of six principals from six selected secondary schools which were engaged in the implementation of a peace education programme, and data were analysed using thematic content analyses.

Findings of the study suggest that principals possess a low level of understanding or awareness of their leadership role in the implementation of peace education. The study pointed out the constraints such as time constraints and learners' negative attitudes and social influences hinder the effective implementation of peace education in selected secondary schools.

First, the data were self-reported and therefore subject to social desirability bias; participants may have provided socially desirable responses rather than their true belief or experiences. Thus, participants may have overstated their role in and commitment to the peace education programme.

Studies that aim to explore alternative approaches to combat violence, such as peace education, are still limited in South Africa. Hence, this paper served to close that gap by contributing to the growing body of research on the leadership role of the principal in the implementation of peace education in the school and exploring barriers hampering its effective implementation.

To elaborate the nature of fact-checking in the domain of political information by examining how fact-checkers assess the validity of claims concerning the Russo-Ukrainian conflict and how they support their assessments by drawing on evidence acquired from diverse sources of information.

Descriptive quantitative and qualitative content analysis of 128 reports written by the fact-checkers of Snopes – an established fact-checking organisation – during the period of 24 February 2022 – 28 June, 2023. For the analysis, nine evaluation grounds were identified, most of them inductively from the empirical material. It was examined how the fact-checkers employed such grounds while assessing the validity of claims and how the assessments were bolstered by evidence acquired from information sources such as newspapers.

Of the 128 reports, the share of assessments indicative of the invalidity of the claims was 54.7%, while the share of positive ratings was 26.7%. The share of mixed assessments was 15.6%. In the fact-checking, two evaluation grounds, that is, the correctness of information and verifiability of an event presented in a claim formed the basis for the assessment. Depending on the topic of the claim, grounds such as temporal and spatial compatibility, as well as comparison by similarity and difference occupied a central role. Most popular sources of information offering evidence for the assessments include statements of government representatives, videos and photographs shared in social media, newspapers and television programmes.

As the study concentrated on fact-checking dealing with political information about a specific issue, the findings cannot be extended to concern the fact-checking practices in other contexts.

The study is among the first to characterise how fact-checkers employ evaluation grounds of diverse kind while assessing the validity of political information.

This study was conducted to address the methodical shortcomings and high associated cost of understanding the use of new, poorly understood architectural spaces, such as makerspaces. The proposed quantified method of enhancing current post-occupancy evaluation (POE) practices aims to provide architects, engineers and building professionals with accessible and intuitive data that can be used to conduct comparative studies of spatial changes, understand changes over time (such as those resulting from COVID-19) and verify design intentions after construction through a quantified post-occupancy evaluation.

In this study, we demonstrate the use of ultra-wideband (UWB) technology to gather, analyze and visualize quantified data showing interactions between people, spaces and objects. The experiment was conducted in a makerspace over a four-day hackathon event with a team of four actively tracked participants.

The study shows that by moving beyond simply counting people in a space, a more nuanced pattern of interactions can be discovered, documented and analyzed. The ability to automatically visualize findings intuitively in 3D aids architects and visual thinkers to easily grasp the essence of interactions with minimal effort.

By providing a method for better understanding the spatial and temporal interactions between people, objects and spaces, our approach provides valuable feedback in POE. Specifically, our approach aids practitioners in comparing spaces, verifying design intent and speeding up knowledge building when developing new architectural spaces, such as makerspaces.

The choice of crops to produce at a location depends to a large degree on the climate. As the climate changes and food demand evolves, farmers may need to produce a different mix of crops. This study assesses how much cropland may be subject to such upheavals at the global scale, and then focuses on China as a case study to examine how spatial heterogeneity informs different contexts for adaptation within a country.

A global agricultural economic model is linked to a cropland allocation algorithm to generate maps of cropland distribution under historical and future conditions. The mix of crops at each location is examined to determine whether it is likely to experience a major shift.

Two-thirds of rainfed cropland and half of irrigated cropland are likely to experience substantial upheaval of some kind.

This analysis helps establish a global context for the local changes that producers might face under future climate and socioeconomic changes. The scale of the challenge means that the agricultural sector needs to prepare for these widespread and diverse upheavals.

The aim of this study was to investigate the role of immersive gaming on brand coolness and brand equity, with particular emphasis on fashion gaming collaborations. We used game theory as a theoretical framework to analyse immersive branding strategies and gain a deeper understanding of fashion consumers’ decision-making process in gaming environments. Gender, as a significant factor affecting gamers, has been studied as a moderator that impacts the overall proposed framework.

A quantitative method was used to assess the significance of relationships within the proposed model empirically. The partial least squares structural equation modelling technique was implemented to assess the relationships of the framework with a sample size of 160 active Malaysian gamers.

The findings indicate that brand equity is positively associated with perceived brand coolness. Furthermore, of the three core values of online games, perceived enjoyment is most strongly associated with perceived brand coolness, ahead of the values of self-expression and perceived emotional challenge. The results of the multigroup analysis further suggest that in the fashion industry, building brand equity through online games is strongly related to perceived brand coolness among female respondents, the role of perceived brand coolness being weaker among male respondents.

The study contributes to the existing literature by providing a deeper understanding of the impact of immersive gaming branding practices on the overall equity of the fashion brand. The results provide insight for fashion brand managers into the significant effect on consumer behaviour outcomes of fashion-gaming collaborations.

本研究擬探討身歷其境的遊戲體驗在品牌酷感和品牌資產上所扮演的角色; 研究特別強調裝扮遊戲的合作。研究人員以博弈論作為研究的理論框架,來分析沉浸品牌策略、和對時裝消費者在遊戲的環境中如何作出決策取得更深入的瞭解。研究人員探討了性別作為影響遊戲參與者的重要因素,這因素被視為為整個被提出的框架帶來調節的影響和作用。

研究人員採用定量方法進行研究,目的為於被提出的模型內之各種關聯的意義進行以經驗為依據的評估。研究人員採用了基於偏最小平方法的結構方程模型研究法,來對一個包含160名活躍的馬來西亞遊戲參與者的樣本進行框架的各個聯繫的評估研究。

研究結果顯示,品牌資產與品牌酷感成正相關; 而且,在網絡遊戲的三個核心價值中,感知享受與品牌酷感之間的聯繫最為強烈和密切,超過自我表現和感知情感挑戰兩者的價值; 多群組的分析結果更暗示了在時裝產業裡,透過網絡遊戲去建立品牌資產在女性回應者中是與品牌酷感有強烈密切的關係; 而在男性回應者中,品牌酷感所扮演的角色則較弱。

本研究使我們能更深入認識沉浸遊戲品牌的慣常做法如何影響時裝品牌的整體資產。研究結果為時裝品牌經理提供了啟示,使他們明瞭時裝遊戲的合作會給消費者行為產生重要的影響。

The literature on public procurement (PP) has increased significantly in recent years, and, to date, several reviews have been conducted to study this relevant subject. Nevertheless, a bibliometric analysis of the PP knowledge domain is still missing. To fill this knowledge gap, a bibliometric review is carried out to investigate the current state of PP research.

A total of 640 journal articles are selected from the Scopus database for the final analysis. The performance indicators of the literature are identified and explained through bibliometric analysis. Furthermore, the conceptual and intellectual structures are studied through a keyword co-occurrence network and bibliographic coupling.

The results of the review indicate that PP research has increased significantly in recent years. The top ten most productive journals, countries, authors and academic institutions are identified. The findings from the keyword co-occurrence network reveal six main research themes including innovation, corruption and green public procurement (GPP). By applying bibliographic coupling, the focus of PP research revolves around seven thematic areas: GPP, corruption, the role of small and medium-sized enterprises (SMEs) in PP, electronic PP, innovation, labour standards and service acquisition. The research potential of each thematic area is evaluated using a model based on maturity and recent attention (RA).

To the best of the authors' knowledge, this is the first study to successfully organise, synthesise and quantitatively analyse the development of the PP domain amongst a large number of publications on a large time scale.

The overall objective of this study is envisaged to provide decision makers with actionable insights and access to multi-risk maps for the most in-danger stave churches (SCs) among the existing 28 churches at high spatial resolution to better understand, reduce and mitigate single- and multi-risk. In addition, the present contribution aims to provide decision makers with some information to face the exacerbation of the risk caused by the expected climate change.

Material and data collection started with the consultation of the available literature related to: (1) SCs' conservation status, (2) available methodologies suitable in multi-hazard approach and (3) vulnerability leading indicators to consider when dealing with the impact of natural hazards specifically on immovable cultural heritage.

The paper contributes to a better understanding of place-based vulnerability with local mapping dimension also considering future threats posed by climate change. The results highlight the danger at which the SCs of Røldal, in case of floods, and of Ringebu, Torpo and Øye, in case of landslide, may face and stress the urgency of increasing awareness and preparedness on these potential hazards.

The contribution for the first time aims to homogeneously collect and report all together existing spread information on architectural features, conservation status and geographical attributes for the whole group of SCs by accompanying this information with as much as possible complete 2D sections collection from existing drawings and novel 3D drawn sketches created for this contribution. Then the paper contributes to a better understanding of place-based vulnerability with local mapping dimension also considering future threats posed by climate change. Then it highlights the danger of floods and landslides at which the 28 SCs are subjected. Finally it reports how these risks will change under the ongoing impact of climate change.