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The purpose of this paper is to contribute to scholarly work on the role of sell-side financial analysts in corporate governance (CG). It examines the more recent work products pertaining specifically to CG that analysts based in the USA and UK have generated in the past two decades, namely, their CGCG reports. Specifically, this paper focusses on analysing how analyst CG reports constitute a comparative space in which the governance procedures of companies are evaluated and “best practices” are created.

This study involves a social constructivist textual analysis of 48 CG reports produced by analysts based in the USA and UK between 1998 and 2009.

Analyst CG reports textually construct a comparative space comprising four dimensions. First, the space is constructed for some carefully edited users to evaluate the governance of companies. Second, the construction of this space requires the selection of “building materials”, i.e., governance issues included in the space that render companies amenable to evaluation and comparison. Third, by linking the range of governance issues chosen to formal regulations, firms are rendered governable and regulatory requirements reinterpreted. Lastly, by using different types of inscriptions, such as narratives and tables, the space highlights “winners”, i.e., those companies which do better than others, and constructs their governance procedures as “best practices”.

This research provides a first step towards an in-depth understanding of analyst CG reports. The insights from this paper generate a range of areas for future research, including how these reports are produced and used.

This paper adds to the existing literature focussing on the role of analysts in CG. It extends previous studies by examining the more recent and debatable work products generated by analysts, namely, their CG reports, and suggests an extended CG role for them. Theoretically, analyst CG reports are conceptualised as “inscriptions” that construct “documentary reality”. The notion of “editing” is also drawn upon, to analyse a particular way in which documentary reality is constructed. Accordingly, this paper broadens the theoretical perspectives used in CG research.

It has recently come to light that there is an increasing demand for a new type of small house design, which vary in area from 20 square metres to 100 square metres and even more. Being remarkably different from traditional types of spatial organizations, the new house types present an open plan concept with a highly flexible and adaptable spatial arrangement that exhibit diverse functional spaces within one open, integrated space.

In light of this, the main aim of this study is to reveal the new dynamics of spatial organization found in today's small house types and identify the significant changes in the contemporary design approaches to small house layouts which have evolved from a need for minimized space usage and a requirement for diverse living spatiality.

Subsequently, thirty houses have been chosen to be analysed for the purpose of this study to reveal the differences between integrated and segregated spatial organizations in regard to flexibility, adaptability, transformability and permeability within the spaces. In addition to this, the new spatial relations will be overviewed considering spatial depth, interpenetration and density to define more implicit organizations which are able to expand constantly and accommodate different functional spaces in one open space with the help of spatial identifiers.

The main focus of this research study concentrates on the above mentioned dynamic forms of spatiality that change from being weak to strong, implicit to explicit and indistinct to clearly defined spaces. These forms are measured, analysed and basically compare by means of a space syntax application on the values of the space and convex maps of the thirty selected houses.

In summary, the analysis and measurement of the spatial characteristics of contemporary small houses in this sphere include both theoretical and empirical components. Firstly, the study discusses the basic definitions of spatial relations and organizations. Secondly, the space syntax method was used to test and compare new spatial design approaches by means of the Mean Depth, Mean Integration, Basic Difference Factor and Space Link Ratio values mainly to clarify how the spatiality changes according to the size although the plan type stays the same as 1+1.

The response of moving load over a surface is a subject of investigation because of its possible applications in determining the strength of a structure. Recently, with the enlargement of high-speed train networks, concern has been expressed about the effects of moving loads on the track, embankment and nearby structures. Earth surface and artificial structure are not always regular in nature. Irregularities are also responsible for structural collapse of long bridge and highway of plateau area under the action of moving loads. The purpose of this paper is to investigate the influence of irregularity on dynamic response due to a moving shear load.

At first the authors developed the mathematical model for the problem which is comprised of equation of motion together with boundary conditions. Perturbation technique has been used to derive the stresses produced in an irregular orthotropic half-space (which is influenced by gravity) due to a moving shear load. MATLAB and MATHEMATICA softwares have been employed for numerical computation as well as graphical illustration.

In this paper the authors have discussed the stresses produced in an irregular gravitating orthotropic half-space due to a moving shear load. The expression for shear stress has been established in closed form. Substantial effects of depth, irregularity factor, maximum depth of irregularity and gravitational parameter on shear stress have been reported. These effects are also exhibited by means of graphical illustration and numerical computation for an orthotropic material T300/5208 graphite/epoxy which is broadly used in aircraft designing. Moreover, comparison made through meticulous examination for different types of irregularity, presence and absence of anisotropy and gravity are highlighted.

A number of classical fatigue failures occur in aircraft structures. The moving load responsible for such fatigue failure may occur during manufacturing process, servicing, etc. Apart from these the aircraft structures may also experience load because of environmental damages (such as lightning strike, overheat) and mechanical damages (like impact damage, overload/bearing failure). Therefore the present study is likely to find application in the field of construction of highways, airport runways and earthquake engineering.

To the best of the authors’ knowledge no problem related to moving load on irregular orthotropic half-space under influence of gravity has been attempted by any author till date. Furthermore comparative study for different types of irregularity, presence and absence of anisotropy and influence of gravity on the dynamic response of moving load are novel and major highlights of the present study.

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

The internet driven information revolution is frequently cited as one of the key drivers (re‐)shaping contemporary consumption. In particular, the internet has been seen as disrupting established conventions in professional services. Popularly, it has been viewed as a liberating medium, a mechanism by which consumers and citizens have been able to challenge the authority of the professional establishment. Yet for consumers, the internet can equally be viewed as generating new uncertainties and challenges in terms of negotiating a new settlement with professionals and reconfiguring the service encounter. The purpose of this paper is to explore experiences of consumers with the use of internet derived information in respect of complex professional services and the impact of such information utilisation on the format of the service encounter.

Empirical data is generated through interviews with professionals (n=24) and consumer focus groups (n=10/53).

The paper argues that the multi‐faceted nature of the internet creates informational “spaces” which present both opportunities and threats to consumers in renegotiating the service encounter. Balancing the paradoxes created by these informational spaces is at the core of the challenge confronting contemporary service consumers. Irrespective of the nature of that space, the effect is to create a driver for change, challenging the established practices of both consumer and professional to reshape the service encounter.

Focus group research does not enable a judgement about the prevalence or distribution of behaviours among consumers. Nevertheless, this paper advances understanding of contemporary consumption practices and provides a new perspective on nature of consumer utilisation of information within the consumption process.

It is inevitable that professionals and service organisations will be required to respond to a complex and rapidly evolving set of consumer behaviours and rethink approaches to the delivery of professional services.

The paper addresses an emergent phenomenon and provides unique insights into the changing dynamics of consumption practices in the contemporary knowledge economy.

The purpose of this paper is to present a comparative case study of national innovation system in Canada and Sweden from the perspective of gender equality. The case study focuses on public policy to illuminate the formal aspects of innovation systems as they are conceived by the state in relation to gender, diversity and social inclusion. Formal policy measures are contrasted with interview data to provide a holistic picture of innovation policy as it relates to gender equality in both countries.

This paper relies on data from 44 qualitative interviews with innovation leaders in the public sector, private sector and academia in Canada and Sweden, as well as a sample of innovation and gender experts at the Organization for Economic Cooperation and Development (OECD), in Paris, France, between 2012 and 2014. The theoretical framework draws on feminist institutionalism to explain the gendered interactions of institutions in innovation spaces.

This study finds that Sweden is a global policy leader in the development of gender-conscious innovation policy, while Canada has yet to consider a gender-conscious approach to innovation policy. Gender-conscious innovation policy norms have not traveled across the OECD because of administrative solos and political opportunity structures.

Each of the people contacted to sit for an interview was chosen primarily on their professional title and their ability to speak from a place of knowledge about innovation in their country and or industry, and this creates a success bias within the study focusing on the knowledge of elites in the field.

This study explores how policy might be reimagined to support gender equality and diversity, thus changing the institutional landscape to support a wider range of innovations and distributing the benefits of innovation in a more equitable way.

This paper challenges assumptions about the social and economic power dynamics reflected in current innovation systems in Canada and Sweden.

This is the first study of its kind in comparative public policy to explore differences in gender equality and innovation policy in Canada and Sweden. This research also contributes more widely to the existing body of gender, public policy and innovation literatures in Canada and Sweden, respectively.

This study aims to address policy, implementation and management, the three stages of inclusive open space. It compares both the level of design and implementation of open space in Beijing, Hong Kong and Taipei by following the inclusive guidelines. It also identifies recommendations for policy, implementation and management of inclusive open space and its facilities.

Field observations were conducted in 27 parks within three cities. In-depth interviews were conducted with a variety of participants, including visually impaired persons, government officers, representatives of non-governmental organisations, local communities and experts.

Most of the so-called inclusive environments and facilities have not been user-friendly in actual practice. The findings suggest that policies are an essential precondition; however, implementation and management must not be ignored because they ensure the effectiveness of inclusive design.

Comprehensive and continuous studies on the proposed framework are recommended throughout the policy, implementation and management processes.

The findings serve as a reference and direction for taking a holistic approach to inclusive design of open space in densely populated cities.

This study examines the levels of inclusive open space and illustrates how to provide barrier-free environments that can be used by the widest spectrum of people.

This study evaluates policy, implementation and management in the three cities based on 29 guidelines generated from seven principles of inclusive design. A research framework is proposed for researchers and policymakers to consider how to achieve effective inclusive open spaces.

The purpose of this paper is to advance a conceptual analytical framework to help explain employment regulation as a dynamic process shaped by institutions and actors. The paper builds on and advances regulatory space theory.

The paper analyses the literature on regulatory theory and engages with its theoretical development.

The paper advances the case for a broader and more inclusive regulatory approach to better capture the complex reality of employment regulation. Further, the paper engages in debates about the complexity of employment regulation by adopting a multi-level perspective.

The research proposes an analytical framework and invites future empirical investigation.

The paper contends that existing literature affords too much attention to a (false) regulation vs deregulation dichotomy, with insufficient analysis of other “spaces” in which labour policy and regulation are formed and re-formed. In particular, the proposed framework analyses four different regulatory dimensions, combining the legal aspects of regulation with self-regulatory dimensions of employment regulation.

This paper aims to investigate the development of logistics and supply chain education through conducting comparative study between high diploma and associate degree. This study will critically review the added value of sub-degree courses of professional education. What exactly drives sub-degree students to enroll for a high diploma and associate degree program in maritime logistics and supply chain studies? How do they select to enroll such programs? Do such programs foster the students to equip in the professions? What do they look for obtaining professional status afterwards?

To address the stated queries, this study will analyze students’ evaluation of the effectiveness of sub-degree education and their motivation on enrolling these courses through a questionnaire survey.

In the context of higher education, sub-degrees of professional studies experienced tremendous growth in recent decades. Many academic institutions have recorded an upward trend in providing professional education on subjects that traditionally focused on apprentice-style, non-academic learning approach. However, the reasons behind the steady growth of the demand of sub-degree level of professional education have been under-researched.

This research is based on Hong Kong data only.

The paper not only increases the scope and depth of research area in logistics and supply chain education but also contributes theoretically to the understanding on the curriculum of sub-degree logistics and supply chain programs.

South Asian communities have lived in Scotland since the late nineteenth century, experiencing a substantial growth in the post-war period. This paper contributes a new understanding of the spatial practices of South Asian communities in the city of Glasgow based on statistics and surveys. The authors aim to address the gap in literature by analysing patterns of location and trends across the city region over the census period of 2011. The study furthermore integrates a walking tour assessment generated by checklists and a recording scheme. The attributes of cultural identity, economic diversity and socio-spatial practice of six urban spaces within three selected neighbourhoods are examined. Two urban spaces were chosen from each neighbourhood to interpret the diversity of land uses along each case study and the social interaction as well as economic activities of South Asian residents. This suggests that the idea of a coherent 'Asian community' obscures differences and generates assumptions regarding residential behaviour and 'in-group' identities. The research, therefore, provides an enhanced understanding of how these distinctive communities interact with a built environment, which has not been designed to cater certain spatial practices.