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The initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and value creation. There has been debate on whether the IIRC’s process for developing its integrated reporting framework was subject to regulatory capture by the accounting profession (Flower, 2015; Adams, 2015; Thomson, 2015). This paper aims to provide additional evidence on the extent to which this regulatory capture occurred, with an update on current developments.

Data from interviews with key participants in the integrated reporting framework’s development and the IIRC’s Council and Working Group meeting minutes were analysed to identify to what extent the change in the IIRC’s focus can be explained by regulatory capture theory.

The findings show that the integrated reporting framework’s development was subject to regulatory capture by accountants. However, the extent of capture was mitigated to some extent by processes adopted in its development. This is consistent with regulatory capture theory.

This paper critically examines the debate on the extent to which the sustainability message has been lost as a result of regulatory capture. It provides an in-depth analysis of the IIRC’s treatment of sustainability which explores the application of regulatory capture theory and examines evidence not considered in previous studies.

The fast development of urban movement infrastructures has created neglected urban places in cities. This study aims to provide users’ preferences for designing lost spaces that are a by-product of elevated urban highways (UHs) and bridges to develop a conceptual model for better environmental design.

This research is conducted by a combination of both qualitative and quantitative methods. In the first phase, to explore the citizen’s environmental preferences based on the Q-sort technique and in-depth interviews, the ideas of 50 users were considered up to data saturation. The preferences of people for designs under urban bridges were extracted by content analysis in the qualitative phase. In the quantitative phase, to validate these preferences, the extracted themes and sub-themes were examined by 144 experts in design studies using the web-based questionnaire based on the first phase outcomes. The validity of the model was confirmed by confirmatory factor analysis in SPSS22 and Lisrel software.

The findings show that users’ preferences emphasize design strategies such as safety and security, physical coherence, visibility, vitality, richness, a sense of belonging and comfort to the design of lost spaces. Overall, this study highlights an empirical study into user’s needs and expectations of lost urban spaces.

The findings show that users’ preferences emphasize design strategies such as safety and security, physical coherence, visibility, vitality, richness, a sense of belonging and comfort to the design of lost spaces. Overall, this study highlights an empirical study into user’s needs and expectations of lost urban spaces.

Many of today’s information and technology systems and environments facilitate inquiry, learning, consciousness-raising and knowledge-building. Such platforms include e-learning systems which have learning, education and/or training as explicit goals or objectives. They also include search engines, social media platforms, video-sharing platforms, and knowledge sharing environments deployed for work, leisure, inquiry, and personal and professional productivity. The new journal, Information and Learning Sciences, aims to advance our understanding of human inquiry, learning and knowledge-building across such information, e-learning, and socio-technical system contexts.

This article introduces the journal at its launch under new editorship in January, 2019. The article, authored by the journal co-editors and all associate editors, explores the lineage of scholarly undertakings that have contributed to the journal's new scope and mission, which includes past and ongoing scholarship in the following arenas: Digital Youth, Constructionism, Mutually Constitutive Ties in Information and Learning Sciences, and Searching-as-Learning.

The article offers examples of ways in which the two fields stand to enrich each other towards a greater holistic advancement of scholarship. The article also summarizes the inaugural special issue contents from the following contributors: Caroline Haythornthwaite; Krista Glazewski and Cindy Hmelo-Silver; Stephanie Teasley; Gary Marchionini; Caroline R. Pitt; Adam Bell, Rose Strickman and Katie Davis; Denise Agosto; Nicole Cooke; and Victor Lee.

The article, this special issue, and the journal in full, are among the first formal and ongoing publication outlets to deliberately draw together and facilitate cross-disciplinary scholarship at this integral nexus. We enthusiastically and warmly invite continued engagement along these lines in the journal’s pages, and also welcome related, and wholly contrary points of view, and points of departure that may build upon or debate some of the themes we raise in the introduction and special issue contents.

Seeking ways towards a sustainable future is the most dominant socio-political challenge of our time. Marketing should have a crucial role to play in leading research and impact in sustainability, yet it is limited by relying on cognitive behavioural theories rooted in the 1970s, which have proved to have little bearing on actual behaviour. This paper aims to interrogate why marketing is failing to address the challenge of sustainability and identify alternative approaches.

The constraint in theoretical development contextualises the problem, followed by a focus on four key themes to promote theory development: developing sustainable people; models of alternative consumption; building towards sustainable marketplaces; and theoretical domains for the future. These themes were developed and refined during the 2018 Academy of Marketing workshop on seeking sustainable futures. MacInnis’s (2011) framework for conceptual contributions in marketing provides the narrative thread and structure.

The current state of play is explicated, combining the four themes and MacInnis’s framework to identify the failures and gaps in extant approaches to the field.

This paper sets a new research agenda for the marketing discipline in quest for sustainable futures in marketing and consumer research.

Approaches are proposed which will allow the transformation of the dominant socio-economic systems towards a model capable of promoting a sustainable future.

The paper provides thought leadership in marketing and sustainability as befits the special issue, by moving beyond the description of the problem to making a conceptual contribution and setting a research agenda for the future.

Sensory experience profoundly impacts consumer cognition and behavior. This paper aims to illuminate the structure and development of sensory and experiential marketing research, to condense knowledge and to stimulate future research.

In all, 156 articles with 9,670 references serve as this paper’s database. The factor analysis on co-citation patterns of the top-cited 148 articles reveals the main research streams. The social network analysis unveils the degree of intellectual exchange between and within these schools of thought. The authors also map the temporal emergence of research streams and condense insights into an overarching framework that guides future research.

Early research in experiential marketing and store atmospherics emphasized the importance of affective reactions. Grounded and embodied cognition revised the understanding of the role perception plays in cognition. These developments culminated in the now most central research stream of sensory marketing, which bridges other research streams.

Although the research field is strongly interconnected, integration with other marketing disciplines potentially enriches the discourse.

This paper is useful for any reader who wants to gain a synthesized overview of the research field of sensory marketing. The framework presented in this paper can serve as a starting point for new sensory marketing research.

This paper offers a structured and unbiased account of sensory marketing and merges findings from diverse research backgrounds.

The relationship between the built environment and the human body is rarely considered explicitly in contemporary architecture. In case architects do take the body into account, they tend to derive mathematical proportions or functional dimensions from it, without explicit attention for the bodily experience of a building. In this article, we analyse the built environment in a way less common in architecture, by attending to how a particular person experiences it. Instead of relating the human body to architecture in a mathematical way, we establish a new relationship between architecture and the body—or a body—by demonstrating that our bodies are more involved in the experience of the built environment than we presume. The article focuses on persons with a sensory or physical impairment as they are able to detect building qualities architects may not be attuned to. By accompanying them during a visit to a museum building, we examine how their experiences relate to the architect's intentions. In attending to the bodily experiences of these disabled persons, we provide evidence that architecture is not only seen, but experienced by all senses, and that aesthetics may acquire a broader meaning. Senses can be disconnected or reinforced by nature. Sensory experiences can be consciously or unconsciously eliminated or emphasized by the museum design and use. Architects can have specific intentions in mind, but users (with an impairment) may not experience them. Attending to the experiences of disabled persons, and combining these with the architect's objectives, provides an interesting view of a building. Our analysis does not intend to criticize the one using the other; rather the combination of both views, each present in the building, makes for a richer understanding of what architecture is.

This paper aims to apply a robust methodology to establish relationships between user-configurable process parameters of commercial desktop stereolithography (SLA) printers and dimensional accuracy of a custom-designed test artifact.

A detailed response surface methodology study, Box–Behnken incomplete factorial design of four factors with three levels, was carried out to evaluate process performance of desktop SLA printers. The selected factors were as follows: printing orientation angle in x-direction, printing orientation angle in y-direction, position on build platform in spatial x-coordinate, position on build tray in spatial y-coordinate and layer thickness. The proposed artifact was designed to include 12 feature groups including thin walls, holes, bosses, bridges and overhangs. Two responses were associated with the features: the dimensional deviation according to the designed value and the minimum feature size.

Layer thickness was the most significant factor in 70% of the analyzed responses. For example, measurement deviation was reduced about 90% when cylindrical holes were printed with the lowest layer thickness. Further, in many cases, dimensional deviation was minimized for features at the center of the platform, where the beam cures the resin in a straight line. However, at distant positions, accuracy could be improved by compensating for beam deviation by changing the object orientation angle.

The findings of this study can serve, both generally and specifically, for SLA designers and engineers who wish to optimize printing process variables and feature location to achieve high-dimensional accuracy and further understand the many coupled considerations among part design, build configuration and process performance.

The purpose of this paper is to discuss how liberal higher education can strengthen vocational higher education.

The paper uses Shay's (2013) framework of curriculum differentiation to articulate how the strengths and shortcomings of liberal education differ from those of vocational education and to allow the differences highlighted to inform a resolution to each other's shortcomings.

There is nothing new in the findings that liberal education differs from vocational education and that both have shortcomings. What the paper presents is a viewpoint that the differences are not confirmation that these two approaches to education are in opposition but rather that they complement each other. The strength of one is the weakness of the other.

The perspective taken in this paper is developed using the language of semantic density (SD) and semantic gravity (SG). Using Shay's semantic field of recontextualized knowledge, this paper suggests that liberal and vocational education inhabit two sides of contexts and concepts continua. The paper further proposes that both are alike in a meaningful way because both have unsuccessfully managed the role of context in their curricula.

In digital education curricular initiatives, some teachers are taking on key roles when appointed as instructional coaches (ICs) and become crucial in the sustainability of the initiative by coaching teachers. This study aimed to find out the difficulties ICs are facing when mentoring teachers in the development of the digital skills and to identify the coaching activities the coaches offer.

Employing a mixed-methods research design focusing on a qualitative approach, the research team conducted 6 focus groups with 38 ICs from 12 primary schools in Switzerland. Quantitative descriptive data were collected through a survey submitted before and after the focus group.

The results indicate that (1) the professional development (PD) activities offered to teachers vary greatly depending on the instructional coach characteristics and the school to which the teachers belong, (2) the in-service training of ICs should include coaching and leadership skills and (3) distributed leadership to ICs could facilitate the adoption of technologies by teachers and support change in the school.

Some ICs offer activities with a low involvement of the teacher. ICs' training programs should provide strategies to better take advantage of PD activities. The authors suggest training ICs in PD activities, aligned with Gibbons and Cobb's (2017) such as analyzing classroom video or lesson study involving a group of teachers working together with an expert to improve a lesson. District and school leaders should provide ICs with explicit guidance and more resources to achieve systemic change. ICs should also be empowered by being involved in the development of the school's continuing education training plans.

This study presents a new perspective about understanding and applying in-service teacher PD in the context of a digital education curricular initiative.

Homelessness is a growing concern across the globe that has multiplied during the pandemic. According to a recent report by the Department of Housing and Urban Development (HUD, 2018), 20% of the homeless population have a severe mental illness and 16% chronically used substances. This paper aims to address the effectiveness of in-shelter mental health services provided by qualified clinicians.

In this study, clients from a homeless shelter were provided in-shelter mental health intake and resources by predoctoral clinicians. Their pre- and postdistress scores were recorded to establish the effectiveness of the intervention.

Ninety-eight guests were provided services of which 51% reported co-occurring mental health and substance use diagnoses. There was a clinically significant difference in the pre- to postsession distress levels based on the ratings at the intake session. It was noted that making services accessible increased the ability to provide triage services, help with housing options and integrate care with other providers and decrease distress levels.

The current program was implemented in only one shelter in Upstate New York, other similar settings need to be explored in different locations. Objective indicators will be analyzed in the future to establish the effectiveness of services.

This paper outlines a procedure that can guide and help future projects to establish clinical care at homeless shelters across the USA and globally. This paper provides examples of the intake form, list of resources and basic coping strategies that can aid other clinicians and researchers to establish similar programs.

This paper sheds light on the mental health needs of an underserved and underrepresented population in the field of mental health – the homeless. The guidelines outlined in this paper can help set up more mental health clinics at homeless shelters and make mental health services more accessible, which can help prevent recurring homelessness.

This paper establishes guidelines for effective single session interventions that help decrease distress levels. This paper also establishes the need for in-shelter services to overcome barriers in mental health care for the homeless population.