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The purpose of this paper is to clarify the position of Greek Cypriot and Turkish Cypriot professionals in the hotel and tourism industry on the island of Cyprus with regards to their expectations regarding the benefit of a political solution to the Cyprus problem on the island.

The paper uses data from two surveys in both political entities of the island. One survey is a survey of hotel owners, managers of hotels and travel agencies in both political entities on the island. The other is semi-structured interview with leading professionals in the hospitality and tourism industry in both political entities.

The surveys indicate that there is an expectation from professionals in both entities that tourism will benefit all following a solution, with large increases in incoming tourism to Cyprus.

The findings indicate that there are substantial expectations that there will be benefits for all following a solution to the Cyprus problem.

This is a first future-oriented paper regarding the expectations of major players in the hotel and tourism industry in both political entities on the island.

The purpose of this paper is to test whether incorporating a 20-week Kundalini yoga programme into a residential home for children improves well-being outcomes.

This is a mixed methods feasibility study. Feasibility was assessed through recruitment and retention rates as well as participants’ self-report perceptions on social inclusion, mental health and well-being and through semi-structured interviews on the benefits of the study. Mutual recovery entailed that children in care (CIC), youth practitioners and management participated together in the Kundalini yoga sessions.

The study initially enrolled 100 per cent of CIC and 97 per cent (29/30) of eligible staff. Attendance was low with an average rate of four sessions per participant (SD=3.7, range 0-13). All the participants reported that the study was personally meaningful and experienced both individual (e.g. feeling more relaxed) and social benefits (e.g. feeling more open and positive). Pre- and post-yoga questionnaires did not show any significant effects. Low attendance was associated with the challenges faced by the children’s workforce (e.g. high levels of stress, low status, profile and pay) and insufficient consultation and early involvement of stakeholders on the study implementation process.

Because of the chosen research approach (i.e. feasibility study) and low attendance rate, the research results may lack generalisability. Therefore, further research with larger samples including a control or comparison group to pilot similar research questions is mandatory.

This study has generated a number of valuable guiding principles and recommendations that might underpin the development of any future intervention for CIC and staff working in children’s homes.

The concept of togetherness and mutuality within residential spaces is discussed in the paper.

The effects of Kundalini yoga have not been reported before in any peer-review publications. This paper fulfils an identified need (i.e. poor outcomes among CIC and residential staff) and shows how movement and creative practices can support the concept of mutual recovery.

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

The purpose of this paper is to investigate the effect of remelting each layer on the homogeneity of nickel-titanium (NiTi) parts fabricated from elemental nickel and titanium powders using laser powder bed fusion (LPBF). In addition, the influence of manufacturing parameters and different melting strategies, including multiple cycles of remelting, on printability and macro defects, such as pore and crack formation, have been investigated.

An LPBF process was used to manufacture NiTi alloy from elementally blended powders and was evaluated with the use of a remelting scanning strategy to improve the homogeneity of fabricated specimens. Furthermore, both single melt and up to two remeltings were used.

The results indicate that remelting can be beneficial for density improvement as well as chemical and phase composition homogenization. Backscattered electron mode in scanning electron microscope showed a reduction in the presence of unmixed Ni and Ti elemental powders in response to increasing the number of remelts. The microhardness values of NiTi parts for the different numbers of melts studied were similar and ranged from 487 to 495 HV. Nevertheless, it was observed that measurement error decreases as the number of remelts increases, suggesting an increase in chemical and phase composition homogeneity. However, X-ray diffraction analysis revealed the presence of multiple phases regardless of the number of melt runs.

For the first time, to the best of the authors’ knowledge, elementally blended NiTi powders were fabricated via LPBF using remelting scanning strategies.

This short chapter is an introduction to my 2018 book: The Ethics of Surveillance: An Introduction (Macnish, 2018). It is provided at the start of this PRO-RES collection of essays because it anticipates and supplements the range of issues covered in this collection and lays out some of the fundamental considerations necessary to ensure if surveillance must be conducted, it will be done as ethically as possible.

When is surveillance justified? We can largely agree that there are cases in which surveillance seems, at least prima facie, to be morally correct: police tracking a suspected mass murderer, domestic state security tracking a spy network, or a spouse uncovering partner’s infidelity. At the same time, there are other cases in which surveillance seems clearly not to be justified: the mass surveillance practices of the East German Stasi, an employer watching over an employee to ensure that they do not spend too long in the toilet, or a voyeur watching the subject of his lust undress night after night.

As an introductory text, my book does not seek to provide a list of necessary and sufficient conditions for ethical surveillance. What it does provide is an overview of the current thinking in surveillance ethics, looking at a range of proposed arguments about these questions, and how those arguments might play out in a variety of applied settings. It hence provides a useful and accessible volume for policymakers wishing to rapidly get up to speed on developments in surveillance and the accompanying ethical discussions.

Lack of research means guidance regarding the most effective sensory interventions for adults with intellectual disabilities is limited. Preliminary consensus evidence was created by gathering experienced occupational therapists’ views on practice. The purpose of this study was to establish important elements of practice when using sensory integration-informed approaches on assessment and treatment units.

A modified Delphi process was used to gather, explore and synthesise the views of 13 occupational therapists. Data was collected via online surveys and included quantitative importance ratings and qualitative comments.

An experienced panel was in strong agreement regarding many elements of practice they felt were important for use in this setting, and a list of important practice items was created. Two themes were identified: “Complexity” and “Pragmatism vs. Ideal World.” The themes highlight challenges to practice in this area and the complex clinical reasoning used to overcome these.

Participants disagreed about the level of importance of a substantial number of items, therefore items that did not reach consensus may still be important.

This study indicates potentially helpful clinical tools, facilities and training and identifies support needed for occupational therapists working in these settings.

This study contributes to the body of knowledge regarding how occupational therapists do and could work with people with intellectual disabilities and sensory integration difficulties. Although this study takes a UK and Ireland perspective, similar agendas regarding care and support for those with intellectual disabilities internationally mean findings are relevant more widely.

The purpose of this conceptual paper is to advocate the adoption of heutagogic principles within management education and to show how it could be implemented.

This paper is the outcome of a review of the literature on learning theory and management education.

This paper demonstrates how heutagogic principles have been introduced in three areas: entrepreneurial education, executive coaching and e-learning.

This paper makes an original contribution to the discourse on heutagogy through the OEPA model that maps the heutagogic learning journey.