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The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Exposure to indoor air pollutants poses a significant health risk, contributing to various ailments such as respiratory and cardiovascular diseases. These unhealthy consequences are specifically alarming for athletes during exercise due to their higher respiratory rate. Therefore, studying, predicting and curtailing exposure to indoor air contaminants during athletic activities is essential for fitness facilities. The objective of this study is to develop a neural network model designed for predicting optimal (in terms of health) occupancy intervals using monitored indoor air quality (IAQ) data.

This research study presents an innovative approach employing a long short-term memory (LSTM) recurrent neural network (RNN) to determine optimal occupancy intervals for ensuring the safety and well-being of occupants. The dataset was collected over a 3-month monitoring campaign, encompassing 15 meteorological and indoor environmental parameters monitored. All the parameters were monitored in 5-min intervals, resulting in a total of 77,520 data points. The dataset collection parameters included the building’s ventilation methods as well as the level of occupancy. Initial preprocessing involved computing the correlation matrix and identifying highly correlated variables to serve as inputs for the LSTM network model.

The findings underscore the efficacy of the proposed artificial intelligence model in forecasting indoor conditions, yielding highly specific predicted time slots. Using the training dataset and established threshold values, the model effectively identifies benign periods for occupancy. Validation of the predicted time slots is conducted utilizing features chosen from the correlation matrix and their corresponding standard ranges. Essentially, this process determines the ratio of recommended to non-recommended timing intervals.

Humans do not have the capacity to process this data and make such a relevant decision, though the complexity of the parameters of IAQ imposes significant barriers to human decision-making, artificial intelligence and machine learning systems, which are different. Present research utilizing multilayer perceptron (MLP) and LSTM algorithms for evaluating indoor air pollution levels lacks the capability to predict specific time slots. This study aims to fill this gap in evaluation methodologies. Therefore, the utilized LSTM-RNN model can provide a day-ahead prediction of indoor air pollutants, making its competency far beyond the human being’s and regular sensors' capacities.

Individuals develop and perform and process their identities in relationships with others as well as with the environment in which they find themselves, Many of these relationships with others are characterized by fundamental inequalities. In finding their identities, the subordinate in the relationship develops an identity that typically take steps – by vocal and non-vocal gestures – to perform this particularized identity. The identification of self is not only related to the others, with eachindividual in reflective communication, but also reflections characterized by inequality. In continuing to do so, he or she will experience a certain powerlessness, indeed what Marx called alienation.

This article advocates that privacy literacy research and praxis mobilize people toward changing the technological and social conditions that discipline subjects toward advancing institutional, rather than community, goals.

This article analyzes theory and prior work on datafication, privacy, data literacy, privacy literacy and critical literacy to provide a vision for future privacy literacy research and praxis.

This article (1) explains why privacy is a valuable rallying point around which people can resist datafication, (2) locates privacy literacy within data literacy, (3) identifies three ways that current research and praxis have conceptualized privacy literacy (i.e. as knowledge, as a process of critical thinking and as a practice of enacting information flows) and offers a shared purpose to animate privacy literacy research and praxis toward social change and (4) explains how critical literacy can help privacy literacy scholars and practitioners orient their research and praxis toward changing the conditions that create privacy concerns.

This article uniquely synthesizes existing scholarship on data literacy, privacy literacy and critical literacy to provide a vision for how privacy literacy research and praxis can go beyond improving individual understanding and toward enacting social change.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

This paper aims to propose and provide an overview of a model analysis that considers the main spatial design attributes that influence and produce the most relevant salutogenic outcomes. These results are essential for a healthy work experience, especially in shared workspaces.

This study departs from the theoretical contributions of the salutogenic approach, principles from supportive design theory, psychosocial supportive design and the environmental demands and resources model. After a scoping literature review covering different fields of workspace design, environmental psychology and evidence-based design of health-care facilities, a conceptual analysis is done on a proposed understanding of work, health and environmental relations to overview spatial attributes that enhance specific salutogenic and well-being-promoting outcomes needed for a healthy work experience.

The model of analysis, as a theoretical element that helps create methodological tools, combined with the application of a post occupancy evaluation, is thought to assist architects, designers, workspace owners and stakeholders in their new designs or to evaluate existing ones.

Studies on defining spatial attributes and their intended salutogenic outcomes have been formally done in health-care facilities. However, applying this idea to shared workspaces is something new and is expected to contribute to their design and evaluation, especially if the notion of environmental demands and resources is complemented.

This paper aims to concentrate on recent innovations in flexible wearable sensor technology tailored for monitoring vital signals within the contexts of wearable sensors and systems developed specifically for monitoring health and fitness metrics.

In recent decades, wearable sensors for monitoring vital signals in sports and health have advanced greatly. Vital signals include electrocardiogram, electroencephalogram, electromyography, inertial data, body motions, cardiac rate and bodily fluids like blood and sweating, making them a good choice for sensing devices.

This report reviewed reputable journal articles on wearable sensors for vital signal monitoring, focusing on multimode and integrated multi-dimensional capabilities like structure, accuracy and nature of the devices, which may offer a more versatile and comprehensive solution.

The paper provides essential information on the present obstacles and challenges in this domain and provide a glimpse into the future directions of wearable sensors for the detection of these crucial signals. Importantly, it is evident that the integration of modern fabricating techniques, stretchable electronic devices, the Internet of Things and the application of artificial intelligence algorithms has significantly improved the capacity to efficiently monitor and leverage these signals for human health monitoring, including disease prediction.

This paper aims to present a novel lightweight distribution grid operating robot system with focus on lightweight and multi-functionality, aiming for autonomous and live-line maintenance operations.

A ground-up redesign of the dual-arm robotic system with 12-DoF is applied for substantial weight reduction; a dual-mode operating control framework is proposed, with vision-guided autonomous operation embedded with real-time manual teleoperation controlling both manipulators simultaneously; a quick-swap tooling system is developed to conduct multi-functional operation tasks. A prototype robotic system is constructed and validated in a series of operational experiments in an emulated environment both indoors and outdoors.

The overall weight of the system is successfully brought down to under 150 kg, making it suitable for the majority of vehicle-mounted aerial work platforms, and it can be flexibly and quickly deployed in population dense areas with narrow streets. The system equips with two dexterous robotic manipulators and up to six interchangeable tools, and a vision system for AI-based autonomous operations. A quick-change tooling system ensures the robot to change tools on-the-go without human intervention.

The resulting dual-arm robotic live-line operation system robotic system could be compact and lightweight enough to be deployed on a wide range of available aerial working platforms with high mobility and efficiency. The robot could both conduct routine operation tasks fully autonomously without human direct operation and be manually operated when required. The quick-swap tooling system enables lightweight and durable interchangeability of multiple end-effector tools, enabling future expansion of operating capabilities across different tasks and operating scenarios.

This study aims to collect empirical data and observe the type of influences that were causing impact to the implementation of information technology governance (ITG) mechanisms in Malaysia’s technical universities. This study enhanced the understanding on the status of ITG implementation and revealed internal and external influences that were shaping the types of ITG mechanisms implemented within universities and present a new perspective through the lens of resource-based view and continuous improvement.

This study focused on two Malaysia’s technical universities belongs under same university’s network. Five IT leaders involved in the implementations of ITG from each university were interviewed. Qualitative content analysis was used as the main analyzing method to extract categories and themes from the transcripts. Final results were produced after multiple efforts of refining categories and themes in ITG implementations.

The findings revealed that both Malaysia’s technical universities had more soundly implementations in structure mechanisms than relational and process mechanisms. The shaping of implemented mechanisms was influenced by environment surrounding the universities, internally and externally. The findings proposed that the internal and external factors are best addressed with the growth of internal ITG expertise.

This research was conducted on two of Malaysia’s technical universities that were under a university network. Although both universities had presented the exact trend in the type of ITG mechanisms implemented in the universities, more empirical data were needed to further solidify the findings from this study. Other than that, the major respondents for this research were middle-level IT officers and leaders in the universities. Further research could be conducted specifically on top-level managements to further understand the point of views of top managements in the aspect of ITG mechanisms implementations in universities.

This study discussed how each factor could influence the types of ITG mechanisms implemented in Malaysia’s technical universities and concluded the attentions needed to improve the overall environment for ITG implementations in universities through the lens of resource-based view and continuous improvement.