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The research aim of this article is to generate novel insights into how public sector organizations (PSOs) strategically communicate with the public about critical issues on social media. To this end, the study explores the public's experiences of the Swedish Police's sense of safety communication on Instagram in the third largest city in Sweden, where the lack of a sense of public safety is a main societal challenge.

The research was designed as a case study employing photo-elicitation interviews as a method to collect the empirical material. A phenomenography approach was used to analyze public experiences of the Swedish Police's Instagram communication in Malmö, Sweden.

Findings show that the police's strategic communication of safety on Instagram is experienced along the dimensions of a sense of protection, a sense of proximity and a sense of ambiguity. Taken together, these dimensions broaden and develop the knowledge of what communicating a sense of safety in the public sphere entails.

This study adds to previous research on strategic communication in public sector organizations by demonstrating what strategic communication accomplishes at the receiving end outside of the organization.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Taiwan’s hotel industry was adversely impacted by the COVID-19 pandemic. This study aims to examine the effect of strategic choices by Taiwanese international tourist hotels before and during the pandemic environments.

A data envelopment analysis (DEA)-based Malmquist methodology is used in this study to provide a mechanism to assess Taiwanese hotel strategy performance. Changes in the productivity and performance of Taiwanese international tourist hotels were analyzed in the periods before and during the pandemic to uncover insights useful should a similar crisis occur in the future. Panel data were obtained from the annual report of international tourist hotels published by the Taiwan Tourism Bureau from 2017–2020. Two groups of hotels were analyzed in this study: city hotels and scenic hotels.

The findings of this study reveal that chain hotels tended to perform better than independent hotels in both city and scenic areas during the global pandemic. Specifically, the crisis caused a substantial decline in productivity and profitability for international tourist hotels in Taipei City during the COVID-19 period. Compared to city hotels, findings also indicate that most international tourist hotels in scenic areas were able to maintain better productivity, including larger-sized scenic hotels.

The DEA-based analysis provides unique and valuable insights for hotel firm leaders on how to better identify and make strategic choices when responding to future crises.

Feedback is crucial in a learning process, particularly in an online interaction where both learners and instructors are distantly located. Thus, this paper aims to investigate the association between feedback strategies, embedded course syllabus and learning improvement in the Sakai Learning Management System.

This paper uses a survey design to collect cross-sectional data from adult distance learning students. The data were analysed using descriptive statistics and a standard multiple regression model in Stata.

The results show that feedback strategies (timing, mode, quality and quantity) and embedded course syllabus have a significant relationship with learning improvement. However, the feedback strategy – target – is not significantly related to learning improvement though it is the highest feedback strategy.

This paper has contributed to the extant literature by providing empirical evidence to support the constructivism theory of learning from a distance learning perspective in a developing country. The study has shown that if the feedback strategies are well managed and applied, they would make a considerable impact on distance education students' academic pursuits. Hence, the paper provides a pedagogical foundation for short and long-term distance learning policy.

Social media platforms are highly visible platforms, so politicians try to maximize their benefits from their use, especially during election campaigns. On the other side, people express their views and sentiments toward politicians and political issues on social media, thus enabling them to observe their online political behavior. Therefore, this study aims to investigate user reactions on social media during the 2016 US presidential campaign to decide which candidate invoked stronger emotions on social media.

For testing the proposed hypotheses regarding emotional reactions to social media content during the 2016 presidential campaign, regression analysis was used to analyze a data set that consists of Trump’s 996 posts and Clinton’s 1,253 posts on Facebook. The proposed regression models are based on viral (likes, shares, comments) and emotional Facebook reactions (Angry, Haha, Sad, Surprise, Wow) as well as Russell’s valence, arousal, dominance (VAD) circumplex model for valence, arousal and dominance.

The results of regression analysis indicate how Facebook users felt about both presidential candidates. For Clinton’s page, both positive and negative content are equally liked, while Trump’s followers prefer funny and positive emotions. For both candidates, positive and negative content influences the number of comments. Trump’s followers mostly share positive content and the content that makes them angry, while Clinton’s followers share any content that does not make them angry. Based on VAD analysis, less dominant content, with high arousal and more positive emotions, is more liked on Trump’s page, where valence is a significant predictor for commenting and sharing. More positive content is more liked on Clinton’s page, where both positive and negative emotions with low arousal are correlated to commenting and sharing of posts.

Building on an empirical data set from Facebook, this study shows how differently the presidential candidates communicated on social media during the 2016 election campaign. According to the findings, Trump used a hard campaign strategy, while Clinton used a soft strategy.

This paper aims to elucidate the relationship between entrepreneurial orientation, reverse innovation and international performance of emerging economy multinational enterprises (EMNEs).

The authors analyze archival data of Chinese limited companies between 2010 and 2016, including 11,230 firm-year observations about 1708 firms. In order to test the study’s mediation hypotheses, the authors apply an ordinary least square (OLS) regression.

The authors find evidence that the entrepreneurial orientation of EMNEs has a positive effect on reverse innovations. Furthermore, the authors find positive effects of reverse innovation on the international performance of EMNEs. This pattern of results suggests that the relationship between entrepreneurial orientation and international performance is partially mediated by reverse innovation.

The study’s findings help managers in EMNEs to promote reverse innovation by building and using their entrepreneurial orientation. It also helps them to set out and gauge the chances of success of their internationalization strategies. The findings also hold relevance for firms in developed economies as well, as they may understand which emerging economy competitors stand to threaten their positions.

The strategic role of reverse innovations – i.e. clean slate, super value and technologically advanced products originating from emerging markets – has generated considerable research attention. It is clear that reverse innovations impact the international performance of EMNEs. Yet how entrepreneurial orientation influences international performance is still underexplored. Thus, the current study clarifies the mechanism by examining and testing the mediating role of reverse innovation among the entrepreneurial orientation–international performance link.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Individual Placement and Support (IPS) is an evidence-based employment model, effective in supporting individuals with severe mental health difficulties to gain competitive employment. Irish mental health policy recognises its value and IPS is being rolled out in a national programme. Employment is recognised an important contributor to mental health recovery and social inclusion. However, research on IPS has tended to focus on competitive job outcomes. The purpose of this study was to explore the non-vocational outcomes of IPS in an Irish context.

A qualitative research approach was used to interview participants taking part in IPS within community mental health teams. Twelve interviews were included in the data analysis process which was informed by a thematic analysis approach.

Participants experienced increased confidence and positivity, both within a work context and whilst job seeking. More purposeful time use, participation in activities and engagement with society were also experienced by those employed and those at the job search stage of IPS.

This study contributes to the literature about the non-vocational benefits of IPS within an Irish context, highlights the mental health recovery benefits of taking part in IPS and supports the need for ongoing development of IPS throughout mental health services in Ireland.

This research paper aims to provide information about certified learning apps for biological education and gave an ordered list of all learning apps currently used by Austrian biology teachers in the classroom, which should serve as an overview for all biology teachers. In addition, the (currently little known) certification process of learning apps (seal of quality for educational applications) is described.

Online questionnaire for all biology teachers throughout Austria, on the one hand to find out the apps, and on the other hand to research how Austrian teachers find suitable apps. The data were evaluated using descriptive statistics.

A total of84 different learning apps are currently used by biology teachers in Austria. There are two certified lernapps in Austria, both are used. The most common app in biology lessons is “Anton”. The teachers find the information about apps throughout their own research or through colleagues. There are regional and school-specific differences in regards of usage and knowledge about seal of quality. It needs its own teacher training (TT) via suitable learning apps, because problems (data protection, advertising) are sometimes not taken into account during use.

Limitations of this paper are that some of the teachers indicated the apps from other subjects (mathematics) to use this learning app, although this is not possible for biology lessons. Data protection was stated to the best of the authors’ knowledge by the authors, if the authors were not sure it says “unsure”. The participants are mainly women, but this corresponds to the gender ratio, which is typical of the Austrian teaching profession.

The overview of the apps, compiled by this Austria-wide research, can be taken over into the biology lessons of all teachers. In addition, on the basis of this study, a TT at the University of Education 2023 in Linz was created. In addition, the (currently little known) certification process of learning apps is described.

The TT and the overview of the learning apps used serve as guidelines for teachers as to which apps they can use in biology lessons without hesitation. Above all, the aspect of the follow-up of digital media/apps will be emphasized. Data backup, inappropriate advertising must be processed in class or completely omitted. Biology teachers need the right training (TT) and appropriate materials and tools (apps) to reduce problems (cybercrimes).

Currently, there is no prepared list of suitable (certified and uncertified) learning apps for biology lessons. There are isolated recommendations and individual apps, but the selection criteria and backgrounds of the authors are not clear. This list shows which apps (how often) are used by which teachers. In addition, the (currently little known) certification process of learning apps is described.

The choice of crops to produce at a location depends to a large degree on the climate. As the climate changes and food demand evolves, farmers may need to produce a different mix of crops. This study assesses how much cropland may be subject to such upheavals at the global scale, and then focuses on China as a case study to examine how spatial heterogeneity informs different contexts for adaptation within a country.

A global agricultural economic model is linked to a cropland allocation algorithm to generate maps of cropland distribution under historical and future conditions. The mix of crops at each location is examined to determine whether it is likely to experience a major shift.

Two-thirds of rainfed cropland and half of irrigated cropland are likely to experience substantial upheaval of some kind.

This analysis helps establish a global context for the local changes that producers might face under future climate and socioeconomic changes. The scale of the challenge means that the agricultural sector needs to prepare for these widespread and diverse upheavals.