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This article describes a system that produces web based learning modules as a by‐product of regular classroom teaching. The lecturer uses a pen sensitive display in place of the traditional chalkboard. In addition to drawings, the electronic chalkboard handles a range of multimedia elements from the Internet. The system records all actions and provides both a live transmission and a replay of the lecture from the web. Remote students follow the lecture looking at the dynamic board content and listening to the recorded voice of the instructor. Several use cases of the system as well as a systematic evaluation in two universities are presented.

The purpose of this paper is to explore how US cities are communicating a sustainability narrative. Based on an analysis, cities are using a sustainability narrative focusing on environmental sustainability and consumption. Critical theory is introduced as a means to imagine alternative narratives.

Exploratory in nature, this study relied on qualitative media analysis to analyze documents and images gathered from 22 US city websites. Critical theory is then introduced to provide a conceptual way forward from the status quo narrative form.

Cities are utilizing environmental narratives largely, rather than including social and economic interests inherent within holistic sustainability practices. Moreover, cities are promoting sustainability as consumption, a practice that is inherently not sustainable. Critical theory explains that marketers are relying on the “status quo” when it comes to crafting a sustainability narrative.

Destination marketing managers can think outside of given narratives to create their own sustainability stories that might help the place achieve a competitive advantage.

Knowledge into sustainability marketing practices is extended by revealing a consumption narrative and utilizing critical theory to move beyond this status quo.

This paper – the first of two – aims to trace the origins of, and suggest the underlying intentions behind, the recent appearance of the new term “complex needs”, amongst commissioners, service providers and some service user groups.

The paper takes a narrative approach, describing the early appearance of the term “complex needs” in services for those excluded from and/or stigmatised in mental health services. This is then contextualised with UK Government policy papers.

Contemporary usage of the term “complex needs” may at times be inconsistent and confusing; but it reflects government concerns that service provision has become too narrow in focus, and less needs‐led. The concept embodies an implicit critique of overly narrow practice, and holds the prospect of more systemic change.

“Complex needs” is relatively new, as a quasi‐technical term; as is any analysis locating its usage in the context of current overly narrow service definitions.

This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have found that decision-makers do not fully adapt their judgements according to changes in financial reports, known as functional fixation. Although previous research has examined functional fixation in several management accounting-related disciplines, the research has not been completely successful in developing a deeper understanding of the cognitive processes that are responsible for the occurrence of this judgemental bias.

To fill this gap, a combination of structural modelling and a process tracing method that monitors participants’ information acquisition to better understand the underlying cognitive processes that affect BSC users’ judgements is used.

Overall, the results indicate that functional fixation is present both from an input–output (structural modelling) and a process tracing perspective. Stable general individual differences, particularly in terms of intuitive versus deliberative preferences in decision-making, influence the probability of functionally fixated behaviour. Additionally, previous findings concerning the over-reliance on financial information in the BSC setting is replicated. Using process data, it was found that BSC users rely more on financial measures than on non-financial measures in the pre-decisional phase of exercising their judgement.

This paper contribute to management accounting research on the BSC by investigating two cognitive biases (functional fixation and overreliance on financial measures) from an input–output and a process tracing perspective.

The purpose of this paper is to analyse the implementation and effectiveness of an intensified activation scheme for very disadvantaged welfare recipients in Germany, used as a targeting device for a very generous wage subsidy (JobPerspective).

Using administrative data and a difference‐in‐difference approach, the authors analyse the implementation of the activation scheme and its impact on various labour market outcomes. To ensure that target and comparison group are comparable over time, the authors control for various individual, household and regional characteristics.

The activation of the target group of disadvantaged welfare recipients is modestly intensified directly after the scheme's introduction. This does not improve the prospects of the target group to work in regular jobs, but – as a first step – in subsidized jobs. Considering a later period, evidence was found for broader activation efforts together with some gains in the regular employment for disadvantaged welfare recipients. Overall, the results suggest that the implementation of activation for disadvantaged welfare recipients, as well as employment gains, need time.

This study analyses whether and how a scheme of intensified activation that leaves its design to local actors, without providing additional funding, makes job centres implement such a policy.

The purpose of this paper is to present empirical evidence on the opinion and behaviour of French scientists (senior management level) regarding research data management (RDM).

The results are part of a nationwide survey on scientific information and documentation with 432 directors of French public research laboratories conducted by the French Research Center CNRS in 2014.

The paper presents empirical results about data production (types), management (human resources, IT, funding, and standards), data sharing and related needs, and highlights significant disciplinary differences. Also, it appears that RDM and data sharing is not directly correlated with the commitment to open access. Regarding the FAIR data principles, the paper reveals that 68 per cent of all laboratory directors affirm that their data production and management is compliant with at least one of the FAIR principles. But only 26 per cent are compliant with at least three principles, and less than 7 per cent are compliant with all four FAIR criteria, with laboratories in nuclear physics, SSH and earth sciences and astronomy being in advance of other disciplines, especially concerning the findability and the availability of their data output. The paper concludes with comments about research data service development and recommendations for an institutional RDM policy.

For the first time, a nationwide survey was conducted with the senior research management level from all scientific disciplines. Surveys on RDM usually assess individual data behaviours, skills and needs. This survey is different insofar as it addresses institutional and collective data practice. The respondents did not report on their own data behaviours and attitudes but were asked to provide information about their laboratory. The response rate was high (>30 per cent), and the results provide good insight into the real support and uptake of RDM by senior research managers who provide both models (examples for good practice) and opinion leadership.

In the era of financial capitalism, how to manage and hold global corporations accountable has become too multifarious a topic for a solitary focus of one theme, to sufficiently outline the whole gamut and implications of their activities. Capitalism is characterized by several well-organized antinomies and contrasts, with reflections of critical dualities that bear a resemblance to the primeval paradoxes of Hellenic philosophy. The challenge of governance of capitalism to be effectual entails breaking out of the entrenched precincts of habitual academic silos. Various standpoints while reasonably informative falls short to explain fully the complex interlinkages between the concept of global governance and the state’s capacity to put into effect its will on corporate power.

Spotlighting on assessing the praxis of political economy at global and national level and the corporate reality, this chapter aims to provide a renewed thrust for the focused recalibration of global regulatory regime. In this chapter, the inquiries take the regulation as the main explanandum for elucidation of the shifting governance framework.

The purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List, increases the use of impression management (IM) strategies. The purpose is to analyze how companies reacted to programmes of voluntary disclosure of environmental information.

Mixed-methods research was developed, combining a qualitative and quantitative approach. This study first used a qualitative content analysis of 15 companies’ reports, from the materials sector, which was scored in the CDP Climate A-List, in 2017, to identify the IM strategies adopted. Next, this study conducted a quantitative analysis to test the mean differences of water references between years, industry and region.

Three types of IM strategies are identified (justification and commitment, self-promotion and authorization). The references identified as self-promotion strategy increased in 2016. This indicates companies reacted to the programmes for voluntary disclosure of environmental information by increasing strategies of legitimization and image promotion.

Further research can be developed, focusing only on sustainability reports and extending the number of companies, the period and sectors under analysis.

This paper shows how the inclusion of a topic such as water security in an environmental ranking of companies, namely, CDP A-List, affects the use of IM strategies in voluntary disclosures.

Like other European countries, Germany is facing regional physician shortages, which have several consequences on patient care. This study analyzes how hospitals perceive physician shortages and which strategies they adopt to address them. As a theoretical framework, the resource dependency theory is chosen.

The authors conducted 20 semi-structured expert interviews with human resource officers, human resource directors, and executive directors from hospitals in the northwest of Germany. Hospitals of different ownership types, of varying sizes and from rural and urban locations were included in the sample. The interviews were analyzed by using qualitative content analysis.

The interviewees reported that human resource departments in hospitals expand their recruiting activities and no longer rely on one single recruiting instrument. In addition, they try to adapt their retaining measures to physicians' needs and offer a broad range of employment benefits (e.g. childcare) to increase attractiveness. The study also reveals that interviewees from small and rural hospitals report more difficulties with attracting new staff and therefore focus on recruiting physicians from abroad.

Since the staffing situation in German hospitals will not change in the short term, the study provides suggestions for hospital managers and health policy decision-makers in dealing with physician shortages.

This study uses the resource dependency theory to explain hospitals' strategies for dealing with healthcare staff shortages for the first time.

Following an introduction to household accounting in Germany, the paper presents the results of research projects on accounting practices in private households and reports on the subsequent development of a new household accounting system. The empirical research suggested that accounting records were kept on a regular basis in 27 per cent of German households. It was discovered that self‐developed bookkeeping systems were predominantly used for that purpose. The research findings on household accounting practices were used to inform the design of Das Neue Haushaltsbuch (The New Housekeeping Book). The article charts the development of a number of variants of this prototype including a bookkeeping system which permits parallel reporting in the Deutschmark and the Euro, a system designed for use by budgeting advice services, and a pocket‐money book for children.