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This chapter examines the translation of generic global goals into local action. It first discusses the translation of global goals into national agendas and the challenges of localizing the goals. Localizing the goals is essential for ensuring that the SDGs reflect local needs, norms, and values, thus ensuring that local actors find them relevant and meaningful. The chapter argues that cocreation is a key vehicle for the localization of the SDGs and identifies the key benefits that arise from using cocreation as a localization strategy. Cocreation can foster the will and capacity for local governments and communities to advance the cause of sustainability. Cocreation can help communities integrate the sustainable development goals, identify hidden resources, build support networks, create social accountability, etc.

As a countermeasure to the COVID-19 pandemic, countries are implementing social distancing and mask-wearing. In this situation, the use of digital devices and untact activities are increasing. As a result, domestic and international e-commerce is increasing, and data is growing rapidly. Developed countries with advanced artificial intelligence and big data technologies have been striving to establish international regulations for digital trade in order to create a business environment that is advantageous for their own companies. This paper examines the e-commerce trend since the outbreak of COVID-19 and analyzes major issues related to digital trade rules under discussion. In particular, this paper pointed out that although Korea is recognized to be an advanced country considering its stage of industrial development and income level, the nation maintains the position of developing countries regarding digital trade. Based on this, this paper attempted to draw implications for the development of Korea's digital trade in the post COVID-19 world.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies.

We performed a field study from 2007 to 2015 in a regional hub in Finland and worked with data from document analysis, interviews and meeting observations. We have used embedded research design, where we apply methodological bracketing as well as composite sequence analysis for field research.

Accountability declined when irresistible external structures were the dominant influence on the unreflective actions of agents-in-focus. With time, however, the agents started acting critically by drawing on structures that could facilitate strategic actions to stabilise political accountability.

The field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures.

The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures.

The study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.

This paper aims to examine the effects of domestic structure forces on “sub-national” foreign policy (SFP); an analytical concept provides a suitable operational framework for research on international activities of sub-national entities or regions.

The paper is carried out on the basis of a theoretical framework proposed by the author. First, the dependent variable is defined. Then, domestic structure is broken down into four variables, including legal grounds, the level of autonomy, the type of intergovernmental relations and institutionalization. A comparative method is used to examine the validity of the theoretical framework.

The paper finds out that domestic structural forces influence level and form of SFP with some regularity. The influence of these forces on SFP can be explained, as they recur and have such consistent effects that they create patterns and regularities in SFP. Such regularities can be detected through systematic analysis.

The topic of SFP is relatively controversial because of academic debate over international agency of substate actors. However, it is a worthwhile subject of research, as it has the potential to revolutionize research in foreign policy analysis. Moreover, the phenomenon of SFP is in need of theorizing and comparison as the literature on SFP is still in its infancy.

The purpose of this paper is to analyze the rationale for using social engineering as a tool to impact the nationalization of workforce in the United Arab Emirates (UAE).

Interpretative and exploratory approaches have been employed for this research. Accordingly, the study has extensively reviewed government documents, reports of international organizations and relevant academic literature, including journal articles, conference papers and unpublished dissertations.

The findings show that the UAE Government has initiated multiple policies and programs to enhance participation of indigenous Emiratis in the burgeoning labor market which has been hitherto dominated by the expatriates. However, while the Emiratization programs are on the verge of fulfilling the targets in the public sector job market, significant gaps exist between the targets and accomplishments in the private sector, causing policy concern.

This paper links theoretical insights from the social engineering model used in the social sciences research to analyze the dynamics of workforce nationalization. The study will be helpful to inform further empirical research in this area.

In this study, the authors build on the current frameworks of happiness provided by the PERMA model, the World Happiness Report Index and the theoretical framework provided by the proponents of job-satisfaction model, motivation, employee engagement and commitment. The authors argue that, the existing theoretical framework in the management and the HR literature are just different aspects of a common goal – happiness. This position is consistent with the overall happiness projects championed by governments across the world, including the UK, Bhutan, several Scandinavian nations and essentially the United Arab Emirates. A chasm that currently exists in the literature is the availability of a universally acceptable definition for happiness and protocols for measuring happiness. The authors conclude that more research is required to keep pace with industry development relating to employee happiness initiatives.

Using quasi-literature review, the authors analysed selected studies on the theory of happiness to identify how each have treated the concept of happiness in organisations.

It is erroneous to promote national or international happiness initiatives without starting from the micro level – in this case, the institutions of society should start measuring happiness from the micro level to help understand what happiness actually means.

As an opinion piece, its recommendations need to be applied cautiously.

Till date, only a few studies have explored the concept of happiness from micro-organisational level.

To meet the rising global needs, the humanitarian community has signed off on making a strategic change toward more localisation, which commonly refers to the empowerment of national and local actors in humanitarian assistance. However, to this date, actual initiatives for localisation are rare. To enhance understanding of the phenomenon, the authors explore localisation of logistics preparedness capacities and obstacles to its implementation. The authors particularly take the perspective of the international humanitarian organisation (IHO) community as they are expected to implement the localisation strategy.

A phenomenon-driven, exploratory and qualitative study was conducted. Data collection included in-depth interviews with 28 experienced humanitarian professionals.

The findings showed the ambiguity inherent in the localisation strategy with largely different views on four important dimensions. Particularly, the interviewees differ about strengthening external actors or internal national/local offices. The resulting framework visualises the gap between strategy formulation and implementation, which forms major obstacles to the localisation aims.

Further research is required to support the advancement of localisation of logistics preparedness capacities. Important aspects for future research include triangulation of results, other stakeholder perspectives and the influence of context.

The authors add to the important debate surrounding localisation by offering remedies to overcoming obstacles to strategy implementation. Further, the authors’ proposed framework offers a language to precisely describe the ways in which IHOs (should) view localisation of logistics preparedness capacities and its operationalisation.

To the best of authors’ knowledge, this paper is the first academic article on localisation within the humanitarian logistics context.

This study aims to investigate the synergies between the economic environment and the smart living dimension embedded in the current smart city initiatives, focusing on the localization of female entrepreneurship in contemporary cities. This interaction is under-investigated and controversial as it includes cities' practices enabling users and citizens to develop their potential and build their own lives, affecting entrepreneurial and economic outcomes. Building upon the perspective of the innovation ecosystems, this study focuses on the impact of smart living dimensions and R&D investments on the localization of female entrepreneurial activities.

The study uses a Generalized Method of Moments (GMM) and a panel dataset that considers 30 Italian smart city projects for 12 years to demonstrate the relationship between smart living practices in cities and the localization of female entrepreneurship. The complementary effect of public R&D investment is also included as a driver in the “smart” city transition.

The study found that the advancement of smart living practices in cities drives the localization of female entrepreneurship. The study highlights the empirical results, the interaction over the years and a current overview through choropleth maps. The public R&D investment also affects this relationship.

This study advances the theoretical discussion on (1) female entrepreneurial intentions, (2) smart city advancement (as a context) and (3) smart living dimension (as a driver) and offers valuable insight for governance and policymakers.

This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship.

This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship. The findings provide valuable insights into the localization of female entrepreneurship in the context of smart cities.