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This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

Knowledge of how social movements move, diffuse, and expand collective action events is central to movement scholarship and activist practice. Our purpose is to extend sociological knowledge about how movements (sometimes) diffuse and amplify insurgent actions, that is, how movements move. We extend movement diffusion theory by drawing a conceptual analogue with military theory and practice applied to the case of the organized and highly disciplined nonviolent Nashville civil rights movement in the late 1950s and early 1960s. We emphasize emplacement in a base-mission extension model whereby a movement base is built in a community establishing a social movement school for inculcating discipline and performative training in cadre who engage in insurgent operations extended from that base to outlying events and campaigns. Our data are drawn from secondary sources and semi-structured interviews conducted with participants of the Nashville civil rights movement. The analytic strategy employs a variant of the “extended case method,” where extension is constituted by movement agents following paths from base to outlying campaigns or events. Evidence shows that the Nashville movement established an exemplary local movement base that led to important changes in that city but also spawned traveling movement cadre who moved movement actions in an extensive series of pathways linking the Nashville base to events and campaigns across the southern theater of the civil rights movement. We conclude with theoretical and practical implications.

Three-dimensional (3D)printed skulls for neurosurgical training are increasingly being used due to the widespread access to 3D printing technology, their low cost and accuracy, as well as limitations and ethical concerns associated with using human cadavers. However, little is known about the risks of airborne particles or volatile organic compounds (VOCs) released while drilling into 3D-printed plastic models. The aim of this study is to assess the level of exposure to airborne contaminants while burr hole drilling.

3D-printed skull samples were produced using three different materials (polyethylene terephthalate glycol [PETG], white resin and Bone^STN) across three different 3D print processes (fused filament fabrication, stereolithography [SLA] and material jetting). A neurosurgeon performed extended burr hole drilling for 10 min on each sample. Spot measurements of particulate matter (PM2.5 and PM10) were recorded, and air samples were analysed for approximately 90 VOCs.

The particulate matter for PETG was found to be below the threshold value for respirable particles. However, the particulate matter for white resin and Bone^STN was found to be above the threshold value at PM10, which could be harmful for long periods of exposure without personal protective equipment (PPE). The VOC measurements for all materials were found to be below safety thresholds, and therefore not harmful.

To the best of the authors’ knowledge, this is the first study to evaluate the safety of 3D-printed materials for burr hole surgical drilling. It recommends PETG as a safe material requiring minimal respiratory control measures, whereas resin-based materials will require safety controls to deal with airborne particles.

Sustainable Development Goal 14 of the United Nations aims to ‘conserve and sustainably use the oceans, seas and marine resources for sustainable development’. To achieve this goal, we must rebuild the marine life-support systems that provide society with the many advantages of a healthy ocean. Therefore, countries worldwide have been using Marine Protected Areas (MPAs) to restore, create, or protect habitats and ecosystems. Palau was one of the first countries to use MPAs as a tool to develop biodiversity within its exclusive economic zone. On 22 October 2015, Palau placed approximately 80% of its maritime territory in a network of locally monitored MPAs, which has now shown a population increase in stationary and migratory fish species. This movement towards a MPA was intentional and because of increased pressure from tourism and the increasing incursion of foreign fishing vessels in Palauan territorial waters. Since countries worldwide are using and looking towards MPAs, secondary protection projects are becoming more and more popular. This chapter highlights the practical implementations and results in Palau, how to theoretically apply this within the Greater North Sea in combination with Windmill Farms, and how the Marine Strategy Framework Directive stimulates these practices.

The purpose of this study is to revisit the conventional wisdom about a key contribution [i.e. strengths, weaknesses, opportunities, threats (SWOT) analysis] in the field of strategic management. The societal context and the role of academics, consultants and executives is taken into account in the emergence of SWOT analysis during the 1960–1980 period as a pivotal development within the broader context of the satisfactory, opportunities, faults, threats (SOFT) approach. The authors report on both the content and the approach, so that other scholars seeking to invigorate indigenous theories and/or underreported strategy practices will thrive.

Applying a historiographic approach, the authors introduce an evidence-based methodology for interpreting historical sources. This methodology incorporates source criticism, triangulation and hermeneutical interpretation, drawing upon insights from robust evidence through three iterative stages.

The underreporting of the SOFT approach/SWOT analysis can be attributed to several factors, including strategy tools being integrated into planning frameworks rather than being published as standalone materials; restricted circulation of crucial long-range planning service/theory and practice of planning reports due to copyright limitations; restricted access to the Stanford Research Institute Planning Library in California; and the enduring popularity of SOFT and SWOT variations, driven in part by their memorable acronyms.

In the spirit of a renaissance in strategic planning research, the authors unveil novel theoretical and social connections in the emergence of SWOT analysis by combining evidence from both theory and practice and delving into previously unexplored areas.

Caution is advised for scholars who examine the discrete time frame of 1960–1980 through mere bibliometric techniques. This study underscores the risks associated with gathering incomplete and/or inaccurate data, emphasizing the importance of triangulating evidence beyond scholarly databases. The paradigm shift of strategic management research due to the advent of large language models poses new challenges and the risk of conserving and perpetuating academic urban legends, myths and lies if training data is not adequately curated.

This paper evaluates intellectual capital (IC) within entrepreneurial environments, towards conceptualising the sequential role of education, its institutions in practice, and wider ecosystems. Well-established attributes of entrepreneurialism, such as idea generation, problem-solving, market expertise and risk awareness are commensurate to that of expected IC practices within enterprising organisations. However, scarce research has been undertaken concerning the confronting of IC practices and activities across collaborative, and sequential, multistakeholder partnerships and activities. This includes alignment to distinct stages of developmental entrepreneurialism inclusive of education and ecosystem support: knowledge exchange and training; mentoring the emergence of the start-up; strategically timing scale-ups; and continued navigation within networks while enduring change.

An integrative review of the relationship between IC, entrepreneurs and new ventures is undertaken to evaluate developmental IC practices as per this paper’s highlighted sequential stages, within entrepreneurial environments and organisational contexts.

Significant roles and responsibilities are evident among collaborative sectors, benefitting the entrepreneurial process and heightening the importance and emergence of IC within entrepreneurial environments. Exposure to enterprise-specific education and support emphasises the developmental human capital process of progressing and protecting ideas and ventures. Latterly, ecosystem engagement leads to consistent intrapreneurialism amongst employees and new venture partners, influencing structured IC systems and enterprising cultures and relational aspects of responsive branding of commercial activity and increased market agility.

Through presenting an attribute-based framework, this paper conceptualises sequential multistakeholder intervention of IC practices and organisational considerations within institutions, as well as guiding the developmental role of education in emboldening individuals and organisations through building IC and evidencing entrepreneurial thinking.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

This paper aims to study the origin story of Harvard Business School’s involvement with the Indian Institute of Management Ahmedabad to study the reasons for the spread of American management education. It introduces both the explicit influence of Cold War politics and Indian development imaginaries to the export of American management thought in the early 1960s.

This paper relies on archival research for its primary source material, drawing upon rich archives of documents found at the Baker Library of Harvard Business School.

Harvard’s role in Ahmedabad was explicitly influenced by the Cold War anti-communist foreign policy of the USA, but did so opportunistically and contrary to the Ford Foundation’s (FF) original plans. Vikram Sarabhai, who was a key player in the Indian national imaginary of development, invited Harvard on his own initiative and forced the foundation to follow his interests rather than being a mere “subaltern.”

This paper could additionally add to the historical debate about the scope and periodization of the Cold War and the role of non-state actors.

This paper covers new ground in exploring the early connection between the Indian development imaginary and business education. It concludes that the export of hegemonic US management education was not successful during Cold War, and the FF was not as dominant as it was made out to be.