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While the literature has described social entrepreneurs as overwhelmingly occupying a pivotal role in social entrepreneurship (S-ENT) process, there is a high inconsistency prevailing with respect to entrepreneurial traits, attitudes and skills of social entrepreneurs. One explanation for this may be the lack of a suitable scale measuring entrepreneurship orientation of social entrepreneurial individuals. The purpose of this study is to address this gap by proposing an initial assessment tool for individual S-ENT orientation (ISEO).

A mixed methods research design, along with a two-stage Delphi process, helped in generating appropriate constructs for ISEO. While the items for the first dimension of scale were directly derived from the Delphi study, the items of the remaining dimensions were mainly found based on the three individual entrepreneurial orientation dimensions presented by Bolton and Lane. By means of exploratory factor analysis, the final examination of the ISEO items was undertaken through a survey of 71 social entrepreneurs across India. The process eventually resulted in reliable and valid measures for four dimensions of ISEO.

The scale-development process eventually resulted in a 13-item scale, measuring four dimensions of ISEO (social passion, innovativeness, risk-taking and pro-activeness). By developing a set of relevant ISEO indicators, the study answers the call for a scale development of ISEO in S-ENT literature.

There is a need to further validate this instrument among other stakeholders (students) as well as in samples with different demographic characteristics across different regions of the country and the world. To further evaluate the reliability and validity properties and to confirm the newly established subscales and their relationship with the ISEO construct, there is need for conducting a confirmatory factor analysis using larger sample sizes.

The measurement of SEO at an individual level will assist in S-ENT education, training and development of present and prospective social entrepreneurs, as well as assist individuals who want to assess the strength of their orientation towards S-ENT. The understanding of ISEO at the individual level will be equally useful for S-ENT incubators, the government and other S-ENT stakeholders who are considering supporting S-ENT proposals.

The paper is the first to develop an ISEO scale which is based on empirical data in S-ENT field.

This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their riskiness.

This paper measures a firm’s riskiness with idiosyncratic risk and employs the first-difference design to test the relation between idiosyncratic risk and the order of current liabilities, noncurrent liabilities and preferred stock, respectively. Further, the paper tests whether operating liabilities are viewed as riskier than financial liabilities. Finally, the authors partition their sample based on the degree of financial distress and investigate whether the results differ between the two subsamples.

The paper finds that current liabilities are viewed as riskier than noncurrent liabilities and preferred stock is viewed as less risky than current and noncurrent liabilities, consistent with the ordering on the balance sheet. Further, the paper finds that operating liabilities are viewed as riskier than financial liabilities. Finally, the authors find that total liabilities and preferred stock (redeemable and convertible classes) are viewed as riskier for distressed firms than for nondistressed firms.

The authors thoroughly investigate the riskiness of several classes of claims and document that the classification of liabilities and preferred stock classes is relevant to common stockholders for assessing their associated risk.

Auxiliary power system is an indispensable part of the train; the auxiliary systems of both electric locomotives and EMUs mainly are powered by one of the two ways, which are either from auxiliary windings of traction transformers or from DC-link voltage of traction converters. Powered by DC-link voltage of traction converters, the auxiliary systems were maintained of uninterruptable power supply with energy from electric braking. Meanwhile, powered by traction transformers, the auxiliary systems were always out of power while passing the neutral section of power supply grid and control system is powered by battery at this time.

Uninterrupted power supply of auxiliary power system powered by auxiliary winding of traction transformer was studied. Failure reasons why previous solutions cannot be realized are analyzed. An uninterruptable power supply scheme for the auxiliary systems powered by auxiliary windings of traction transformers is proposed in this paper. The validity of the proposed scheme is verified by simulation and experimental results and on-site operation of an upgraded HXD3C type locomotive. This scheme is attractive for upgrading practical locomotives with the auxiliary systems powered by auxiliary windings of traction transformers.

This scheme regenerates braking power supplied to auxiliary windings of traction transformers while a locomotive runs in the neutral section of the power supply grid. Control objectives of uninterrupted power supply technology are proposed, which are no overvoltage, no overcurrent and uninterrupted power supply.

The control strategies of the scheme ensure both overvoltage free and inrush current free when a locomotive enters or leaves the neutral section. Furthermore, this scheme is cost low by employing updated control strategy of software and add both the two current sensors and two connection wires of hardware.

The purpose of this paper is to review the establishment of Primary Health Network (PHN) in Australia and its utility in commissioning Primary Health Care (PHC) services.

This study is an analysis of management practice about the establishment and development of a PHN as a case study over the three-year period. The PHN is the Hunter New England and Central Coast PHN (HNECCPHN). The study is based on “insiders perspectives” drawing from documentation, reports and evaluations undertaken.

HNECCPHN demonstrates a unique inclusive organisation across a substantial diverse geographic area. It has taken an innovative and evidence-based approach to its creation, governance and operation. HNECCPHN addresses the health challenges of a substantial Aboriginal and/or Torres Strait Islander population. It contains significant and diverse urban, coastal and distinct rural, regional and remote populations. It can be described as a “virtual” organisation, using a distributed network of practice approach to engage clinicians, communities and providers. The authors describe progress and learning in the context of theories of complex organisations, innovation, networks of practice, knowledge translation and social innovation.

The study provides initial publication into the establishment phase of a PHN in Australia.

The study describes the implementation and progress in terms of relevant international practice and theoretical concepts. This paper demonstrates significant innovative practice in the short term.

The study describes significant engagement and the importance of that with and between communities, service providers and health professionals.

This is the first study of the results of the implementation of an important change in the funding and delivery of PHC in Australia.

The purpose of this paper is to highlight a collaborative effort between academia (University of North Texas, Team Sciences) and practice (Toyota Connected (TC)). This study concentrated on current problems that had been experienced by TC: How to structure and manage multiteam systems (MTSs)?

This research study utilized a realist systematic review to address an existing problem by working collaboratively with TC and academia. This collaboration involved problem identification, the development of research questions and a full systematic review guided by the research questions.

This realist systematic review merged the literature with current practices at TC in an effort to gather evidence to support the best method of structuring and managing MTSs. The findings include a leadership structure that incorporates both shared leadership (bottom-up) and existing hierarchical structures (top-down).

The MTS models presented in this study provide new models for organizations/manufacturers/industries to use as a guide when structuring their MTSs.

This study provides an example of a collaborative research effort between practice and academia using a realist systematic review. The paper also provides some multiteam system models that could be implemented and tested in different organizations. Also, new responsibilities and roles for scrum and MTSs are presented as a new method of achieving Agile.

Although it depicts a Germanic warrior culture of nearly 1,500 years ago, the Old English epic poem Beowulf contains timely insights into leadership and motivation, trust, respect, loyalty, and sacrifice that could inform current leadership practice and teaching. To help reveal some of these insights, this study has three main purposes: (a) examine the character of Beowulf as a leader of his warrior band and nation; (b) explain the ways in which the hero Beowulf fits into the Conger-Kanungo model of charismatic leadership; and, (c) explore how the epic poem dramatizes risks of an overreliance upon a charismatic leader. The results of this investigation attempt to provide meaningful insights for practitioners of management, researchers, and instructors of leadership with a special emphasis on the pedagogical value of artifacts of popular culture.

Incoming first-year college students completed a leadership survey prior to any formal leadership education. These students were reassessed during the spring of their senior year; 386 students completed both surveys. The differential effect of 33 leadership and demographic variables on change in hierarchical and systemic leadership beliefs were examined with stepwise regression analyses. Completion of a leadership certificate intended for students in supervisory student employment positions and racial/ethnic background were the only variables predicting changes in leadership beliefs. Results are discussed relative to Leadership Identity Development theory (Komives, Owen, Longerbeam, Mainella, & Osteen, 2005) and ecological leadership theory (Wielkiewicz & Stelzner, 2005).

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.