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The study was to develop and test a new technology-aided program to support basic communication and leisure of people with extensive neuro-motor and speech impairments.

The study was carried out according to a non-concurrent multiple baseline design across three participants. During the intervention, the participants used the new program. This relied on a smartphone, a tablet, and radio frequency identification tags, and allowed the participants to make communication and leisure choices via small hand movements. Communication choices involved the possibility of sending messages or making telephone calls to preferred persons. Leisure choices involved the possibility of accessing preferred music, comedy, and sport or television shows.

During the intervention, the participants were highly successful in activating communication and leisure events independently. They had mean cumulative engagement times of about 7–8.5 min per 10-min session.

The new program is easily accessible and affordable in terms of the technology components involved and appears highly suitable and friendly for individuals who have only limited hand movement.

This study assessed two technology systems aimed at enabling a man with intellectual disability, blindness, deafness and motor and tactile discrimination problems to make verbal requests through simple one-hand signs.

The study was conducted according to an ABAB design. During the B (intervention) phases, the man used the two systems, which included (1) nine mini recording devices fixed on the man’s clothes or wheelchair (i.e. in positions the man touched with his sign movements) and (2) nine tags with radio frequency identification codes (fixed at approximately the same positions as the mini recording devices) and a dedicated tag reader, respectively. Making a sign (i.e. touching a recording device or reaching a tag) led to the verbalization of the request related to that sign.

During baseline, the mean frequency of signs/requests made was below 2 per session, and only some of those requests were identified/satisfied. During the intervention, the mean frequency of requests made and satisfied was about 10 per session with each of the systems.

The results, which are to be taken with caution given the preliminary nature of the study, seem to suggest that the systems can help translate simple signs into verbal requests.

The authors present the application of the López-Fresno approach in designing an integrated management system (IMS) for an aviation company to the development of an IMS in a government-run organization responsible for the medical evaluation of work disabilities. The purpose of this paper is to share the design process, with the intention of showing that this approach is applicable to other sectors and proposing generalization and applicability strategies to other smaller government entities.

The study involves two phases. Phase I applies the López-Fresno approach to design a basic IMS-I and ends with a European Foundation for Quality Management (EFQM) evaluation, whose suggestions were taken into consideration for the final design of IMS-II during phase II. The data were obtained from the organization's own functioning. There was a significant degree of personal involvement by the authors, external consultants and members of the management committee in areas ranging from the approach itself to the various components analyzed.

The approach led to a better use of human and material resources and produced various advances in both internal and external communication and significant progress in employee motivation in their dealings with users and stakeholders.

The study offers guidelines and recommendations for designing an IMS adapted to small, compact, administrative organizations that operate with stakeholders with highly disparate outlooks and interests, with different quality levels, in a context related to competitiveness and economic development.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of planned behaviour and presents insights into perceptions held by preparers on their decision to adopt or reject SDG disclosure.

This paper uses a mixed-methods approach, combining content and statistical analysis as well as interviews, to examine SDG disclosure and preparer perceptions.

The analysis reveals low, but growing SDG disclosure. Although SDG disclosure is perceived as relatively advantageous for a variety of reasons, perceptions of incompatibility and complexity may limit diffusion of SDG disclosure. Trialability and observability of SDG disclosure, on the other hand, may support or hinder the decision to adopt or reject SDG disclosure.

Findings generated may not be generalisable across all populations. A smaller sample of companies were interviewed.

This paper offers insight into attitudes which must be altered if greater diffusion of SDG disclosure is to be achieved by the United Nations 2030 deadline.

Sustainability reporting (SR) has a pivotal role to play in supporting the achievement of the SDGs, and innovations in accounting and reporting are particularly needed. This paper raises issues that should be considered by both preparers and practitioners, if innovations are to succeed.

This paper contributes the application of an underutilised theoretical framework in SR research, the first longitudinal analysis of the diffusion of SDG disclosure to provide evidence of adoption over time and an extension of similar studies on diffusion of reporting innovations.

This paper aims to analyze the extent to which social capital (SC) spurs innovation in firms located within tourism clusters. Specifically, the study focuses on the mediating role of ambidextrous knowledge strategy (AKS) on the relationship between SC and innovation.

A structural model is used on a sample of 215 firms of the hospitality and tourism industry located in World Heritage Cities of Spain. Data analysis is carried out using partial least squares.

The combination of bonding and bridging capital yields higher innovation performance through AKS.

This analysis does not take into account the full set of confounding factors that influence innovation. The factors captured by this study significantly explain heterogeneity in the intensity of innovation among the studied firms.

The main recommendation is that firms located in cultural tourism clusters (CTCs) do not restrict the focus on either local or outside relations only but pursue a strategy based on the combination of internal and external relations. This will enable ambidextrous knowledge strategies and better innovation performance.

There are numerous studies on the relation between some dimensions of SC, some knowledge strategies and some types of innovation. The value added of the present study is the articulation of complementarities among these dimensions. In particular, this study integrates bonding and bridging dimensions of SC, exploration and exploitation of knowledge and incremental and radical innovation. In addition, the paper provides an empirical identification of World Heritage Cities of Spain as CTCs.

The objective is to provide a quantitative insight on the dynamic nature of insolation on the building perimeter according to location, season and orientation. Such understanding is necessary for deciding on solar control strategies in diverse climatic environments, from low to high availability of insolation.

This study explores the seasonal changes of solar irradiation on building façades of various orientations at five locations with diverse climates (Reykjavík, London, Athens, Riyadh, Lagos). Solar data collected from the European PVGIS database is used to study the monthly distribution of global solar radiation incident on building façades at cardinal and ordinal orientations, as well as the proportions of its components.

The results illuminate the effects of the various factors on insolation. Among others: In all locations, horizontal surfaces receive more annual irradiation than any façade. In summer, east/west facades receive more radiation than south, hence solar protection on those directions is more important than on south. The beam fraction varies seasonally on south and north facades, but not so on east/west. Local atmospheric conditions can offset the importance of latitude on insolation levels and composition.

The paper utilises commonly available data to correlate insolation values and types under different factors across the globe, offering a better understanding on insolation for the design of greener buildings.

The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal.

The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation.

The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big data’s alteration of information and decision-making processes.

The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead.

Human rights education (HRE) is a professional field and a developing curricular movement that combines work in human rights and education. A variety of intergovernmental organizations (IGOs) endorse teaching human rights, an increasing number of national governments incorporate human rights content in formal school curriculum, and many nongovernmental organizations (NGOs) throughout the world train teachers, produce teaching manuals, and advocate for HRE in schools. While the movement dates back at least to the 1970s, in 1995 the United Nations initiated a Decade for Human Rights Education and formally defined HRE as “training, dissemination, and information efforts aimed at the building of a universal culture of human rights through the imparting of knowledge and skills and the moulding of attitudes” (United Nations, 1998, p. 3).