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The concept of trust suffers from conceptual confusion. The current perspectives on trust within the B2B marketing domain could be visualised as a big box of which the borders are defined by the disciplines marketing, economics, psychology and sociology. The purpose of this paper is to enlarge the box by introducing neuroscientific insights on trust to the B2B marketing domain.

By a literature study on neuroscientific insights on trust, this paper examines how neuroscience can help to solve existing problems within trust research and how it can address problems that otherwise might not be considered.

The neural coordinates of trust not only show that trust entails cognitive and affective elements, but also that these elements are so intertwined that they cannot be completely separated. What can and should be separated are the concepts of trust and distrust: the neural coordinates of trust are clearly different from the neural coordinates of distrust. Furthermore, there are personal differences in the ease of trusting others, which are not only caused by previous experiences but also by differences in resting patterns of frontal electroencephalographic asymmetry and by differences in hormonal state.

Specifically, the neural difference between trust and distrust might shape the future research agenda for trust research within industrial marketing. It is likely that the process of distrust goes quick, whereas trust comes more slow. This is reflected in the dual processing theory, which is seen as a paradigm shift in the psychology of reasoning.

New perspectives and directions for trust research are presented. The distinction between trust and distrust is connected to approach- and avoidance-motivated behaviour, which is highly relevant for deepening the studies on trust within industrial marketing.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The purpose of this study is to understand how neuroscientific tools are used and discussed in ongoing research on strategy in organizations.

The authors used a bibliometric study of bibliographic pairing to answer the research question. They collected data from the Web of Science and Scopus databases using the keywords “neuroscience*,” “neurostrategy*” and “neuroscientific*.”

This study presents a framework that relates fundamental aspects discussed in current research using neuroscientific tools: Neuroscience and its research tools in organizations; emotions and information processing; interdisciplinary application of neuroscientific tools; and moral and ethical influences in the leaders' decision-making process.

The inclusion of neuroscientific tools in Strategic Management research is still under development. There are criticisms and challenges related to the limitations and potential to support future research.

Despite recognizing the potential of neuroscientific tools in the mind and brain relationship, this study suggests that at this stage, because of criticisms and challenges, they should be used as support and in addition to other traditional research techniques to assess constructs and mechanisms related to strategic decisions and choices in organizations.

Neuroscientific methods in organizational studies can provide insights into individual reactions to ethical issues and raise challenging normative questions about the nature of moral responsibility, autonomy, intention and free will, offering multiple perspectives in the field of business ethics.

In addition to presenting the potential and challenges of using scientific tools in strategic management studies, this study helps create methodological paths for studies in strategic management.

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

Two-handed automobile steering at low vehicle speeds may lead to reduced steering ability at large steering wheel angles and shoulder injury at high steering wheel rates (SWRs). As a first step toward solving these problems, this study aims, firstly, to design a surface electromyography (sEMG) controlled steering assistance interface that enables hands-free steering wheel rotation and, secondly, to validate the effect of this rotation on path-following accuracy.

A total of 24 drivers used biceps brachii sEMG signals to control the steering assistance interface at a maximized SWR in three driving simulator scenarios: U-turn, 90º turn and 45º turn. For comparison, the scenarios were repeated with a slower SWR and a game steering wheel in place of the steering assistance interface. The path-following accuracy of the steering assistance interface would be validated if it was at least comparable to that of the game steering wheel.

Overall, the steering assistance interface with a maximized SWR was comparable to a game steering wheel. For the U-turn, 90º turn and 45º turn, the sEMG-based human–machine interface (HMI) had median lateral errors of 0.55, 0.3 and 0.2 m, respectively, whereas the game steering wheel, respectively, had median lateral errors of 0.7, 0.4 and 0.3 m. The higher accuracy of the sEMG-based HMI was statistically significant in the case of the U-turn.

Although production automobiles do not use sEMG-based HMIs, and few studies have proposed sEMG controlled steering, the results of the current study warrant further development of a sEMG-based HMI for an actual automobile.

The purpose of this study is to examine the state of research into adoption of machine learning systems within the health sector, to identify themes that have been studied and observe the important gaps in the literature that can inform a research agenda going forward.

A systematic literature strategy was utilized to identify and analyze scientific papers between 2012 and 2022. A total of 28 articles were identified and reviewed.

The outcomes reveal that while advances in machine learning have the potential to improve service access and delivery, there have been sporadic growth of literature in this area which is perhaps surprising given the immense potential of machine learning within the health sector. The findings further reveal that themes such as recordkeeping, drugs development and streamlining of treatment have primarily been focused on by the majority of authors in this area.

The search was limited to journal articles published in English, resulting in the exclusion of studies disseminated through alternative channels, such as conferences, and those published in languages other than English. Considering that scholars in developing nations may encounter less difficulty in disseminating their work through alternative channels and that numerous emerging nations employ languages other than English, it is plausible that certain research has been overlooked in the present investigation.

This review provides insights into future research avenues for theory, content and context on adoption of machine learning within the health sector.

Cooperative driving refers to a notion that intelligent system sharing controlling with human driver and completing driving task together. One of the key technologies is that the intelligent system can identify the driver’s driving intention in real time to implement consistent driving decisions. The purpose of this study is to establish a driver intention prediction model.

The authors used the NIRx device to measure the cerebral cortex activities for identifying the driver’s braking intention. The experiment was carried out in a virtual reality environment. During the experiment, the driving simulator recorded the driving data and the functional near-infrared spectroscopy (fNIRS) device recorded the changes in hemoglobin concentration in the cerebral cortex. After the experiment, the driver’s braking intention identification model was established through the principal component analysis and back propagation neural network.

The research results showed that the accuracy of the model established in this paper was 80.39 per cent. And, the model could identify the driver’s braking intent prior to his braking operation.

The limitation of this study was that the experimental environment was ideal and did not consider the surrounding traffic. At the same time, other actions of the driver were not taken into account when establishing the braking intention recognition model. Besides, the verification results obtained in this paper could only reflect the results of a few drivers’ identification of braking intention.

This study can be used as a reference for future research on driving intention through fNIRS, and it also has a positive effect on the research of brain-controlled driving. At the same time, it has developed new frontiers for intention recognition of cooperative driving.

This study explores new directions for future brain-controlled driving and wheelchairs.

The driver’s driving intention was predicted through the fNIRS device for the first time.

This study aims to systematise the links between firms’ strategies (corporate and business) and the cluster dynamics (through the cluster life cycle [CLC] perspective) and propose an integrative framework bridging firms’ strategic behaviour and cluster dynamics (CLC).

The methodology used is an integrative literature review, which provides a distinctive form of research.

The study identifies several links between firms’ strategies (corporate and business) and the cluster dynamics (CLC), namely: (1) firms’ strategies as a triggering factor of cluster evolution; (2) firms’ strategies and path's decline; (3) firms’ strategies and cluster’s renewal; (4) resilience strategies and the cluster life cycle; and (5) cluster’s features and firms’ strategies.

This study contributes to developing strategic management theory and cluster theory by bridging firms' strategies and cluster dynamics (CLC). It proposes a new conceptualisation of the impact of cluster dynamics on firms' strategic choices – firstly, it proposes a specific approach to identify the CLC; and secondly, it develops an integrative framework model that relates firms' strategies and each stage of the CLC. These are theoretical tools relevant for further advancements in this area of research, as they can be applied in studies of different clusters for validation, something that was not done.

The integrative framework is expected to be helpful to company managers, allowing them to design better strategies that account for dynamic cluster environments.

This study aims to fill this gap in the literature by systematising the links between firms' strategies (corporate and business) and the cluster dynamics (CLC).

The purpose of this paper is to make the case for bringing compassion to students in educational settings, preschool through graduate school (PK-20).

First, the author defines what is meant by “compassion” and differentiates it from the related constructs. Next, the author discusses the importance of bringing compassion into education, thinking specifically about preschool, K-12 (elementary and middle school/junior high/high school), college students, and graduate students (e.g. law, medical, nurses, counselors and therapists-in-training). The author then reviews the scant empirical literature on compassion in education and makes recommendations for future research. In the final section, the author makes specific and practical recommendations for the classroom (e.g. how to teach and evaluate compassion in PK-20).

While there is a fair amount of research on compassion with college students, and specifically regarding compassion for oneself, as the author reviews in this paper, the field is wide open in terms of empirical research with other students and examining other forms of compassion.

This is not a formal review or meta-analysis.

This paper will be a useful resource for teachers and those interested in PK-20 education.

This paper highlights the problems and opportunities for bringing compassion into education settings.

To date, no review of compassion in PK-20 exists.

The purpose of this paper is to expand current knowledge about the recent trend of wearable technology to assess both its potential in the work environment and the challenges concerning the utilisation of wearables in the workplace.

After establishing exclusion and inclusion criteria, an independent systematic search of the ACM Digital Library, IEEE Xplore, ScienceDirect and Web of Science databases for relevant studies was performed. Out of a total of 359 articles, 34 met the selection criteria.

This review identifies 23 categories of wearable devices. Further categorisation of the devices based on their utilisation shows they can be used in the work environment for activities including monitoring, augmenting, assisting, delivering and tracking. The review reveals that wearable technology has the potential to increase work efficiency among employees, improve workers’ physical well-being and reduce work-related injuries. However, the review also reveals that technological, social, policy and economic challenges related to the use of wearable devices remain.

Many studies have investigated the benefits of wearable devices for personal use, but information about the use of wearables in the work environment is limited. Further research is required in the fields of technology, social challenges, organisation strategies, policies and economics to enhance the adoption rate of wearable devices in work environments.

Previous studies indicate that occupational stress and injuries are detrimental to employees’ health; this paper analyses the use of wearable devices as an intervention method to monitor or prevent these problems. Introducing a categorisation framework during implementation may help identify which types of device categories are suitable and could be beneficial for specific utilisation purposes, facilitating the adoption of wearable devices in the workplace.