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The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Problem 2 of the International Workshop for Eddy Current Code Comparison is a hollow cylinder with its axis perpendicular to a uniform sinuosoidal field. A total of 10 solutions, employing 9 different computer codes, are described and compared with analytic results. Most codes were 2‐D finite element and were found to give satisfactory solutions.

The purpose of this paper is to discuss the linear solution of equality constrained problems by using the Frontal solution method without explicit assembling.

Re-written frontal solution method with a priori pivot and front sequence. OpenMP parallelization, nearly linear (in elimination and substitution) up to 40 threads. Constraints enforced at the local assembling stage.

When compared with both standard sparse solvers and classical frontal implementations, memory requirements and code size are significantly reduced.

Large, non-linear problems with constraints typically make use of the Newton method with Lagrange multipliers. In the context of the solution of problems with large number of constraints, the matrix transformation methods (MTM) are often more cost-effective. The paper presents a complete solution, with topological ordering, for this problem.

A complete software package in Fortran 2003 is described. Examples of clique-based problems are shown with large systems solved in core.

More realistic non-linear problems can be solved with this Frontal code at the core of the Newton method.

Use of topological ordering of constraints. A-priori pivot and front sequences. No need for symbolic assembling. Constraints treated at the core of the Frontal solver. Use of OpenMP in the main Frontal loop, now quantified. Availability of Software.

A profile solver which factorizes the profile matrix K into the form LDLT, is described. D is a diagonal matrix and L is a lower triangular matrix. LT is stored by columns, using a steering vector, to locate the elements. In addition a fixity vector is used. This indicates which degrees of freedom are free and which are fixed. A main program uses a random number generator to set up test data. Full listings are given, together with information on how to get a copy of the program.

Detailed results of numerical calculations of transient, 2D incompressible flow around and in the wake of a square prism at Re = 100, 200 and 500 are presented. An implicit finite‐difference operator‐splitting method, a version of the known SIMPLEC‐like method on a staggered grid, is described. Appropriate theoretical results are presented. The method has second‐order accuracy in space, conserving mass, momentum and kinetic energy. A new modification of the multigrid method is employed to solve the elliptic pressure problem. Calculations are performed on a sequence of spatial grids with up to 401 × 321 grid points, at sequentially halved time steps to ensure grid‐independent results. Three types of flow are shown to exist at Re = 500: a steady‐state unstable flow and two which are transient, fully periodic and asymmetric about the centre line but mirror symmetric to each other. Discrete frequency spectra of drag and lift coefficients are presented.

This paper describes the MARCXML architecture implemented at the Library of Congress. It gives an overview of the component pieces of the architecture, including the MARCXML schema and the MARCXML toolkit, while giving a brief tutorial on their use. Several different applications of the architecture and tools are discussed to illustrate the features of the toolkit being developed thus far. Nearly any metadata format can take advantage of the features of the toolkit, and the process of the toolkit enabling a new format is discussed. Finally, this paper intends to foster new ideas with regards to the transformation of descriptive metadata, especially using XML tools. In this paper the following conventions will be used: MARC21 will refer to MARC 21 records in the ISO 2709 record structure used today; MARCXML will refer to MARC 21 records in an XML structure.

This paper provides some justification for the observation that managers hedge transaction and translation risk through financial contracts and not economic risk as recommended by economists. One reason for the observed behavior is uncertainty in the perception of economic risk. If the manager is more heavily penalized for mishedging than rewarded for proper hedging, then uncertainty of perception may induce him not to hedge economic risk. Another reason is that accounting rules may lead to high accounting losses if economic risk is properly hedged by financial contracts.

Insufficient productivity development in the global and Finnish infrastructure sectors indicates that there are challenges in genuinely achieving the goals of resource efficiency and digitalization. This study adapts the approach of capability maturity model integration (CMMI) for examining the capabilities for productivity development that reveal the enablers of improving productivity in the infrastructure sector.

Civil engineering in Finland was selected as the study area, and a qualitative research approach was adopted. A novel maturity model was constructed deductively through a three-step analytical process. Previous research literature was adapted to form a framework with maturity levels and key process areas (KPAs). KPA attributes and their maturity criteria were formed through a thematic analysis of interview data from 12 semi-structured group interviews. Finally, validation and refinement of the model were performed with an expert panel.

This paper provides a novel maturity model for examining and enhancing the infrastructure sector’s maturity in productivity development. The model brings into discussion the current business logics, relevance of lifecycle-thinking, binding targets and outcomes of limited activities in the surrounding infrastructure system.

This paper provides a new approach for pursuing productivity development in the infrastructure sector by constructing a maturity model that adapts the concepts of CMMI and change management. The model and findings benefit all actors in the sector and provide an understanding of the required elements and means to achieve a more sustainable built environment and effective operations.

This study was the first to examine two related constructs within the context of leadership. Stoicism is an ancient philosophy offering practical advice for a virtuous and eudaemonic life. As a method to examine one’s emotional experiences (Sellars, 2006), leaders such as Roman Emperor Marcus Aurelius and Teddy Roosevelt (Aurelius, ca. 160 A.D., 2002) practiced Stoicism, yet mentions of it within the field of leadership research have been scant. Leadership academics contrast desirable emotional intelligence behaviors with Stoicism (Grewal & Salovey, 2005; Mayer et al., 2008). Regardless, these two constructs are both concerned with effectively managing emotions, practicing self-awareness, high levels of motivation, and sensitivity to the expression of emotion in others (Goleman, 2005; Pigliucci, 2017; Salzgeber, 2019).

Undergraduate students in a leadership minor (_N_ = 445) at a public university completed the Emotional and Social Competency Inventory - University and the Liverpool Stoicism Scale. Analysis included a description of assessment results, an examination or the relationship between variables and differences in participant’s scores based on race, gender, and age. Stoicism and emotional self-awareness showed a moderate, statistically significant negative correlation (_r_ = - 0.391, _p_ = .05). A low, statistically significant negative relationship was reported between stoicism and the relationship management competency of teamwork (p = .003, r = -.018), and a low statistically significant positive relationship between self-management competencies, adaptability (p = .043, r = .189) and emotional self-control (p = .039, r = .192). Student’s Stoicism scores were significantly correlated with gender (_t_(113) = 2.479; _p_ = .015, _d_ = .564).

The research findings provided baseline statistics for continued exploration of Stoicism within the context of leadership. Future research that better aligns with the original doctrines of the philosophy is recommended, particularly in the interest of leadership development.

In conducting a multi-disciplinary, multi-degree study of all 83 higher education accrediting organizations in the United States and the 605 academic programs associated with them, our goal was to uncover patterns in the presence of leadership and general workforce competencies identified within the stated learning outcomes employed by these accrediting organizations. Our findings suggest strong variability across categories of leadership competence related to workforce competencies, where skills related to reasoning and communication were emphasized much more heavily than others such as intrapersonal development. These findings emerged across all postsecondary degree levels, from pre-baccalaureate to graduate programs, raising important questions for the leadership development of post-secondary students. Keywords: outcomes assessment, student leadership, professional development, leadership education, workforce development, competencies.

While colleges and universities often make the case that preparing students for future career success is critical, studies that examine the empirical support for the assertion curiously lag behind the advanced rhetoric. This paper will showcase research findings based on an analysis of 36,327 learning outcomes addressed within all 83 higher education accrediting organizations in the United States, representing 605 distinct postsecondary academic programs. Our goal was to uncover any patterns of emphasis in particular workforce and leadership competencies embedded within those learning outcomes and examine the extent to which those competencies are represented similarly across postsecondary degree levels.