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In the twenty-first century, as the D3 technological revolutions of jobs, which include digitalisation, decarbonisation and decentralisation, is running in most businesses, we are faced with a new generation of fast processing, including decision-making of machines instead of humans. This matter opens a new gate of new and upgraded business infrastructure, especially for small and medium enterprises (SMEs), to replace artificial intelligence (AI) and neural networks instead of human employees. Incorporating the Internet of Things (IoT) into business processes is essential for SME growth. Big data analytics may use big data to communicate with their markets and consumers, enhance efficiency, cut costs, validate choices and spot trends by retrieving, analysing and managing data. So, in this regard, it seems simultaneous with the rise of intelligent networks that AI appears in human communities more tangible and efficient.

Stay-at-home and lock-down orders issued by the Ontario government at the beginning of the COVID-19 pandemic led to the closure of many community-based programs for people labelled/with intellectual disabilities. L'Arche Toronto Sol Express, an interdisciplinary arts program located in Toronto, is one example of a program that rapidly changed its program delivery to an online format so that participants could remain engaged and collaborative projects could continue. Similarly, participants had to adapt to new programs with virtual formats, and to accessing programs from their own homes as opposed to gathering with others in the community.

To reflect on these changes, Sol Express members and creative facilitators together conducted a participatory research project which considered the impact of the online format on individual participants and the group as a whole. Following the principles of emancipatory and participatory research, a research team was established and focus groups were held to explore people's experiences.

Our findings suggest that while there were many difficult aspects to the pandemic, people also experienced situations of learning and growth. However, our project also points to issues of inequity in the pandemic's effects, such as the inability for technology to incorporate diverse communication methods, and concerns regarding members of the extended community who remain disengaged or ‘lost’ due to a lack of technological and personal support.

Although our research focused on an arts group for people labelled/with intellectual disabilities, our findings can be applied to the broader community, especially regarding the benefits of in-person gathering and what is lost when programs are held exclusively online.

The internationalization process in recent decades has been discussed from different approaches. In this chapter, we study the evolution of selected Latin American and Spanish companies that have experienced a growing evolution from small or medium-sized enterprises to large corporations with participation in global markets and a strategic role played by the family organizations and small business groups. It is a study of multiple cases scope focused on two main lines of discussion. In one hand, the trajectories of internationalization and, and the other, the family firm organization and structure, correspondingly to sectorial aspects and the global situations that have encouraged the expansion of markets, the acquisitions of assets outside the countries of origin, and the outsourcing system. The group of companies selected to discuss the heterogeneity of the internationalization processes is based in case studies: Lojas Amerianas-Brazil, Crystal Lagoons-Chile, Despegar.com-Argentina, Sol-Meliá, Spain, Ferrovial, Spain, Talgo, Spain. Among the findings of this comparative study, the following stand out: (1) debates about the family business are alive, (2) multidimensional perspectives between countries are needed to understand not only internationalization but also the relevance of competitive learning, entrepreneurial vision evolution, and diversity of trajectories between sectors and companies, and finally (3) the importance of culture and immigration in business and family development from Small and Medium Enterprises (hereafter SME) to large businesses.

This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.

The study presented in this paper is based on a questionnaire survey.

Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.

The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.

The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.

Approach – A handful of studies in ethnomethodology have targeted the conflicts of young members of society (Butler, 2008; Church, 2009; Danby & Baker, 1998a; Maynard, 1985a; Theobald & Danby, 2012, in press). Two occasionally overlapping strands of inquiry may be identified in this research: studies with an interest in charting the local organization of dispute exchanges and those seeking to highlight the socializing aspects of dispute procedures.

Purpose – This chapter examines a single feature of everyday exchanges taking place in a correctional facility for male youth. It investigates the ways through which certain membership category collections (such as ‘gender’ or ‘stage-of-life’) are drawn upon to instigate (Goodwin, M. H. (1982). ‘Instigating’: Storytelling as a social process. American Ethnologist, 9, 799–819.) adversarial exchanges.

Methodology – In so doing, this chapter draws on the two chief strands of ethnomethodological inquiry: sequential analysis of talk as well as membership categorization analysis.

Research implications – The analysis not only allows for a deeper understanding of commonplace discourse practices in a confined correctional facility for young people, but more importantly, of the methods through which inmates draw on local, situational as well as commonsense resources to proverbially ‘rock the boat’, that is, to change the order of ongoing events.

Social implications – In this way, this chapter offers insight into the mundane life of a group of young people in forced care.

Health scientists and urban planners have long been interested in the influence that the built environment has on the physical activities in which we engage, the environmental hazards we face, the kinds of amenities we enjoy, and the resulting impacts on our health. However, it is widely recognized that the extent of this influence, and the specific cause-and-effect relationships that exist, are still relatively unclear. Recent reviews highlight the need for more individual-level data on daily activities (especially physical activity) over long periods of time linked spatially to real-world characteristics of the built environment in diverse settings, along with a wide range of personal mediating variables. While capturing objective data on the built environment has benefited from wide-scale availability of detailed land use and transport network databases, the same cannot be said of human activity. A more diverse history of data collection methods exists for such activity and continues to evolve owing to a variety of quickly emerging wearable sensor technologies. At present, no “gold standard” method has emerged for assessing physical activity type and intensity under the real-world conditions of the built environment; in fact, most methods have barely been tested outside of the laboratory, and those that have tend to experience significant drops in accuracy and reliability. This paper provides a review of these diverse methods and emerging technologies, including biochemical, self-report, direct observation, passive motion detection, and integrated approaches. Based on this review and current needs, an integrated three-tiered methodology is proposed, including: (1) passive location tracking (e.g., using global positioning systems); (2) passive motion/biometric tracking (e.g., using accelerometers); and (3) limited self-reporting (e.g., using prompted recall diaries). Key development issues are highlighted, including the need for proper validation and automated activity-detection algorithms. The paper ends with a look at some of the key lessons learned and new opportunities that have emerged at the crossroads of urban studies and health sciences.

We do have a vision for a world in which people can walk to shops, school, friends' homes, or transit stations; in which they can mingle with their neighbors and admire trees, plants, and waterways; in which the air and water are clean; and in which there are parks and play areas for children, gathering spots for teens and the elderly, and convenient work and recreation places for the rest of us. (Frumkin, Frank, & Jackson, 2004, p. xvii)