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When properly designed and implemented, prison-to-community transition programs targeting older prisoners could potentially save resources, reduce reoffending rates and contribute to improved public protection and safety. However, older prisoners transitioning to community are often neglected and overlooked, and thus, interventions targeted to address their needs are limited. The purpose of this study was to identify barriers and enablers to health and social services for older prisoners transitioning to community.

A qualitative study was conducted using focus group discussions with corrections officers, community corrections officers and parole officers (n = 32) in four correctional centres, two community corrections offices (CCOs) and one parole unit in New South Wales (NSW) in 2019. The authors used thematic analysis to analyse the findings.

The study identified three main themes relating to barriers and enablers: organisational, social and economic and individual and family and seven sub-themes: planning the transition, communication, assisting prisoners, transition programs, officers’ knowledge and scope of work, social and economic issues and offenders’ conditions

The processes required to ensure effective prison-to-community transition of older prisoners are not well-developed suggesting the need for more systemic and organised mechanisms. Implications of the barriers and enablers for policy, research and practice are discussed.

This study identified a composite of barriers and enablers to health and social services for older prisoners in NSW prisons and CCOs.

There is a growing body of literature discussing the green logistics practices (GLPs) that companies could introduce to reduce the logistics environmental impact. Current approaches also identify several influencing factors within firms that could serve as barriers to, or enablers of, GLPs. However, less is known about the role of extra-firm stakeholders, even though these are crucial to operationalizing green logistics effectively. This study merges current theoretical understanding with empirical evidence to provide a detailed stakeholder analysis of GLPs.

Using stakeholder theory as a theoretical lens, the authors aimed at offering a mid-range contribution by conducting multiple embedded case studies examining Italian logistics service providers and shippers. GLPs and the related influencing factors were examined as sub-units of analysis within broader companies' environmental sustainability strategies.

The authors identified cascading effects among factors influencing the adoption of GLPs (e.g. key economic factors are affected by external factors which also influence organizational and collaboration factors). These effects are moderated by interdependencies between primary and secondary stakeholders, and the study highlights the prominent involvement of secondary stakeholders, such as final consumers.

This paper contributes to better understanding how and why companies adopt GLPs, emphasizing the wide set of stakeholders involved and illustrating how different stakeholders impact on GLPs adoption by affecting a set of influencing factors. By combining insights from the available literature with contemporary empirical data, the authors emphasize how Logistics Service Providers (LSPs) and shippers can no longer address the adoption of GLPs as “focal companies”, but only as part of a “focal network of interconnected stakeholders”, all of them influencing GLPs adoption.

The purpose of this paper is to identify the relevant enablers and barriers related to technical education. It seeks to critically analyze the relationship amongst them so that policy makers can focus on relevant parameters to improve the service quality of technical education.

The present study employs the interpretive structural modeling (ISM) approach to model the crucial parameters of technical education. The parameters discussed are categorized under “enablers” and “barriers”. The enablers would help policy makers to improve and develop the curriculum of the technical education and the identifying barriers would help the decision maker to improve upon those variables.

The major findings of this study are to prioritize the strategic parameters in reducing the risks associated with technical education. The model also proposes a hierarchical structure classifying the parameters as drivers and enablers.

The study proposes a scientific way to model the enablers and barriers to become a progressive institution in the emerging era of globalization and modernization. This would help to prioritize the issues as the enablers and barriers are hierarchically structured and categorized.

The paper maps out a course of action and the adoption of the proposed framework would provide a competitive edge for India over others. Also, the various stakeholders would be satisfied, which would be beneficial for the system as a whole.

The application of ISM to the decision making process is the unique feature in the field of technical education in India. The integrated framework of policy related parameters would contribute towards overall growth and development.

The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using modified-total interpretive structural modeling (M-TISM).

Due to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance.

This research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs).

Identified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance.

This research aims to study the effect of R&D (research and development) enablers and barriers as well as industrial property on exploration, their influence on exploitation and finally the possible impact on innovative outcome (IO) as a result variable. The IO can be defined as the orientation towards new or improved products, services and processes, as well as towards penetration and greater market share, which the company has obtained as a result of innovative processes.

For this purpose, a new relationship model is defined, which is empirically contrasted in a quantitative study. We use a sample of large firms from different economic sectors with a high level of investment in R&D.

The results indicate a close relationship between exploration and exploitation processes, as well as a positive impact on the innovative outcome. Moreover, the type of relationship that R&D enablers and barriers have with exploration is demonstrated and the lack of a positive effect of industrial property on exploration.

These results may lead to new markets opening up and the creation or improvement of new products, services or processes in diverse sectors of highly innovative firms.

This research aims to study the effect of R&D enablers and barriers and industrial property on learning flows and, finally, the possible impact on the innovative outcome. A new theoretical model of relationships is defined, and it is the first time that it is empirically tested.

本研究旨在探討研究與開發的推動者、研發的障礙和工業產權對探索與開發的影響，並最終探究出其可能對作為結果變項的創新成果帶來的影響。創新成果可解釋為邁向新的或改良的產品，服務和流程的定向，以及邁向滲透和更大的市場份額的定向，而這更大的市場份額是企業的創新流程所帶來的。

為達研究目的，我們解說了一個新的關聯模型, 並使用於一項量化研究，進行以實驗為依據的對比。我們使用的樣本，包括來自不同經濟領域，並於研發投放高水平投資的大企業。

研究結果顯示，探索與開發是兩個關係密切的流程；研究結果亦顯示對創新成果的影響是正面的。而且，結果展示了研發推動者、研發障礙兩者與探索的關聯，以及工業產權對探索是欠缺正面作用的。

研究結果或會帶來新市場的開拓，以及在不同領域、高度創新的企業內，帶來新的產品，服務與流程的創造和改良。

本研究旨在探討研發推動者，研發障礙和工業產權對學習心流的影響，並最終探究出其對創新成果可能帶來的影響。研究解說了一個新的、純理論的關聯模型，而這個模型於此是首次憑實驗而被測試的。

This paper aims to investigate the factors that influenced seven graduates in the creative and digital industries to start their own businesses in Barnsley, South Yorkshire, UK – an area with lack of employing establishments and locally registered businesses.

Questionnaires and semi‐structured interviews identified the constraining and enabling factors graduates may encounter when attempting to start a business, and explored the impact of support provided.

Perceived constraining factors were: lack of general business knowledge, contradictory advisory support from external agencies, lack of sector‐specific mentors, lack of finance, and experience of familial entrepreneurship. Perceived enabling factors were: co‐mentoring from business partners, course content, financial gain, creativity and innovative ideas, control and risk taking, and the overarching package of support. Linkages between internal and external support could be improved.

The study provided insights into constraints and enablers to self‐employment for a small cohort of recent graduates looking to start‐up in the creative and digital industries. Further studies are required to explore the suggested effect of the “creative identity”, and of sector‐specific family entrepreneurial background.

The support provided by universities can facilitate the transition from early stage ideas to actual graduate business start‐up. Issues such as provision of specialist advice and links with external parallel and follow‐on support need to be considered.

University start‐up units provide an important contribution to the development of graduate entrepreneurs and their role in the growth of national and global economy. Suggestions for improvements in performance, such as closer links with external business development agencies and support providers, are discussed.

The purpose of this paper is to discuss the enablers of creating a viable environment for a sustainable housing industry and investigate the barriers limiting this progress.

A literature review is carried out to explore the four‐angle enablers (technological, institutional, internal action and market influence) which are crucial to create an industry which is prone towards sustainable construction. Based on the interviews and surveys conducted on Malaysian developers, the findings point to various challenges for each enabler.

The paper highlighted that the government's lack of incentive programmes and the slow progress in revising related regulations are major hindrances for institutional enablers. For technological aspects, the problem lies in the cost of importing products because of the lack of locally‐produced green technology. The cost factor and lack of “urgency” are the core problems in encouraging internal action, while the low demand by the potential buyers affects market influence.

Actions towards transforming the conventional industry into a sustainable one require resolute actions and drive from various parties. This paper provides an insight into the key enablers for a sustainable housing industry and the current problems associated with each enabler. Although the research was carried out in Malaysia, the results may be applicable to other countries as well.

This paper empirically examines the influences of economic complexity performance on environmental innovation implementation.

The research is based on four measures designed to assess the effectiveness of environmental innovations in 24 European countries, including the percentage of enterprises implementing environmental innovation investment (% of surveyed firms), the percentage of enterprises implementing environmental innovation activities (e.g. implementation of resource efficiency actions, sustainable products or ISO 14001 certificates) measured, a number of enterprises having new ISO 14001 registration and a number of environmental innovation related patents. After conducting various tests for longitudinal correlations and asymmetry of the studied series, we examine the relationship between product proximity, economic complexity and environmental innovation (EI) implementation using the panel-corrected standard error model (PCSE) model in the following section. The feasible generalized least squares (FGLS) model is employed to further verify our findings by taking into account heteroscedasticity. An application of the two-step generalized mixed model (GMM) is considered to resolve an endogeneity issue. In addition, the dynamic fixed-effects estimate (DFE) estimator is applied to the autoregressive distributed lag (ARDL) method in order to calculate both the short-run and long-run effects. As indicated by Ha (2022a, b) and Ha and Thanh (2022), the DFE-ARDL method can be used to identify both time-fixed effects and country-fixed effects.

The authors provide empirical evidence to propose the mechanism through which economic complexity encourages the implementation of environmental innovation through favorable impacts of economic complexity on environmental innovation investments of firms and governments and the public's awareness regarding the importance of environmental innovations.

This research provides important implications for policymakers in promoting environmental innovations.

The study is the first to empirically examine economic complexity performance's influences on environmental innovation implementation. It is also the first to investigate the importance of institutional quality in enhancing the influence of economic complexity on environmental performance.

The purpose of this paper is to illuminate enablers, barriers and vignettes of South Asian women leaders and possible paths to increase the influence and leadership of women in South Asia.

Navratna, the nine precious gems of ancient Indian literature are used to frame reflections on South Asian women leaders, and the Global Gender Gap Report of 2015 is used to give context to five barriers and five enablers to women’s leadership in the region. Illustrative vignettes of South Asian women in leadership roles are presented. These vignettes have been selected based on a case study approach of South Asian women leaders.

Five enablers that may help empower women towards greater leadership and influence are proposed: involving men in what should change, greater economic participation by women, supportive family, country- and context-specific leadership training, and finally grassroots advocacy, mentoring and role models.

The paper shines new light on women leaders whose sparking excellence in their specific field illuminate paths for others to follow and thus contributes to promoting research on multifaceted women leaders in South-Asia.

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.