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Despite its envisaged benefits, integrated reporting (IR) has yet to achieve its “breakthrough”, especially among small- and medium-sized enterprises (SMEs). This study aims to discern SME leaders’ attitudes toward IR, and thereby to reveal managerial perceptions of both the potential benefits and the challenges that actually prevent them from embarking on IR.

This explorative study is grounded on semi-structured interviews with 16 managers of large German SMEs, which yet do not apply IR but are potential candidates to implement it in the future. The engagement with non-preparers is expected to paint a more representative picture of actual reasons for IR (dis-)engagement compared to prior studies that address the few firms that have adopted IR and overcome its challenges. Applying Brown and Fraser’s (2006) conceptual landscape, results are presented analogous to a business case-, stakeholder accountability- and critical theory dimension.

Contrary to prior studies, which identified stakeholder accountability endeavors as kindling SME managers’ interest in voluntary reporting initiatives, managers regard IR primarily as a business case, serving to achieve legitimacy, improve corporate image, reach out to professional investors and assist in employee recruitment. However, they refrained from actually adopting the novel reporting medium, which suggests that decision-makers might not believe the business case to be as unproblematic as claimed by the proponents of IR. This was traced back to three major impediments that currently inhibit SMEs from reporting in an integrated way, namely, a perceived lack of interest by the relevant publics, infeasibility of the IR concept to meet user needs and preparation costs. These drawbacks resemble those of earlier voluntary reporting experiments, calling into question the “revolutionary” character of IR. The study critically concludes that the future development of IR depends on addressing these barriers.

To the best of the author’s knowledge, this is the first explorative study to deliberately engage with IR non-preparers to draw conclusions on impediments to IR. The identification of relevant incentives and disincentives for IR among SME managers at first hand not only adds to the small extant IR research body and provides valuable insights for research, practice and standard setting but also contributes to the contemporary debate about dominant legitimacy-based explanations in the broader domain of social and environmental accounting and reporting.

The academic–practitioner gap has been a widely discussed and well-established issue. Despite numerous studies conducted in this area, empirical evidence reveals that the gap is widening and also emphasizes the exigency to bridge this gap. Hence, the purpose of this study is to propose an acceptable solution that will fill this lacuna.

The study adopts the qualitative research methodology and was based on the system theory (ST) and the institutional theory (IT). Interviews, based on a semi-structured questionnaire, were conducted, focusing on three categories, namely individuals with solely academic experience, individuals with both academic and industrial exposure and business leaders. The unit of analysis was the individual.

The study, which unearthed some rich and challenging evidence from the respondents, reveals that gaining industrial exposure and working on continuous professional development are vital for academics to narrow or even close this gap. In addition, serving as apex members at board level or in professional bodies, serving global organizations as lead consultants and working on research collaborations are other important dimensions for academics.

This study introduces an emerging model named the “Pentagon Model” and develops a corporate index (C-index) for academics to earn, similar to the h-index. The study also explains the operationalization of the C-index based on the proposed algorithm. Hence, it is the envisaged that this study will change the landscape of the academic sphere in practical terms.

This study was carried out with the sole intention of bridging the gap between academics and practitioners. The proposed model and the index, which were developed by the author purely based on the outcome of this study, pave the way for many future research studies, not only to further improve the C-index but also to minimize disparities in transdisciplinary work between academics and practitioners.

This study aims to investigate marketing managers’ views on the existence and nature of the academic–practitioner gap in the branding domain.

Using a purposive sampling method, the researchers conduct semi-structured qualitative interviews with 20 experienced marketing managers from a wide range of industries and organisations, whose roles are focussed on the planning, implementation and management of broad marketing and branding strategies.

Branding practitioners have little or no contact with academics and their theories-in-use with regard to brand management suggest they do not consider academic research relevant to their work.

The process of describing and explaining the gap provides valuable insights into bridging the gap; it provides actionable branding strategies that include raising awareness, building relationships, improving the benefits offer and communicating more effectively.

This research has practical implications for branding academics. The interviewed practitioners confirm the gap, viewing it as academics’ (not practitioners’) problem and responsibility. They characterise it as a branding problem that academics can overcome using branding strategies, to establish themselves as credible sources of branding expertise for practitioners. Key areas for increasing collaboration stem from practitioners’ desire for independent, credible, ethical and timely third-party advice on branding issues; relevant, timely and shorter professional branding education across their organisations; and closer connections with universities to identify new branding talent and ideas.

To the best of the authors’ knowledge, this paper is the first to empirically examine and recommend solutions to the academic-practitioner gap in the branding domain by studying marketing professionals with branding responsibilities, using in-depth interviews.

Recognition of a tactile image independent of position, size and orientation has been a goal of much recent research. Many tasks (e.g. parts identification) often give rise to situations which demand a more generalized methodology than the derivation of a single forward measurement, such as the computation of part area and perimeter from its run‐length‐coding representation. In this situation, an interpretation procedure generally adopts the techniques and methodology of a pattern recognition approach. To achieve maximum utility and flexibility, the methods used should be sensitive to any image change in size, translation and rotation, and should provide good repeatability. The algorithm used in this article generally meets these conditions. The results show that recognition schemes based on these invariants are position, size and orientation independent, and also flexible enough to learn most sets of parts. Assuming that parts can vary only in location, orientation and size, then certain moments are very convenient for normalization. For instance, the first moments of area give the centroid of a part, which is a natural origin of co‐ordinates for translation invariant measurements. Similarly, the eigenvectors of the matrix of second central moments define the directions of principal axes, which leads to rotation moment invariant measurements.

The resin plant user and designer have a joint responsibility to provide reliable process plants, conserve energy and maintain the highest degree of safety. With this in mind Hygrotherm for many years has been designing and building resin plants for installation world‐wide. They have covered a wide range of products and operating conditions.

This article reviews the international literature of the last two decades on self‐injurious behaviour in prisons and jails and introduces the risk factors associated with this behaviour. Studies from a variety of countries investigated different samples (e.g. in jails or prisons; female or male inmates). We only chose those studies using a control group of inmates without self‐injurious behaviour. The findings on potential risk factors for self‐injurious behaviour are largely contradictory because of the differences in sample selection and dependent variables (deliberate self‐harm without suicidal intent vs. suicide attempts). We also discuss some methodological problems in predicting self‐injurious behaviour.

Validate the resistance of bolted connections in terms of stresses, resistant moment and contact pressure.

Finite element modeling of corroded bolted joint.

The three types of corroded assemblies are resistant to the applied loads.

The research is original, it studies the stress corrosion cracking of a bolted assembly's end plate by the finite element method.

LET us consider a tube of length L of doubly symmetrical rectangular cross section, built‐in or simply supported at one end and free at the other. The tube is affected by uniformly distributed torques along the length and by a tip applied torque and torques at intermediate points.

Each of the four objectives can be applied within the military training environment. Military training often requires that soldiers achieve specific levels of performance or proficiency in each phase of training. For example, training courses impose entrance and graduation criteria, and awards are given for excellence in military performance. Frequently, training devices, training media, and training evaluators or observers also directly support the need to diagnose performance strengths and weaknesses. Training measures may be used as indices of performance, and to indicate the need for additional or remedial training.

Dwayne ‘The Rock’ Johnson is one of the most bankable stars in Hollywood, in addition to his broad popular appeal. Since his transition from a successful pro-wrestling career to a full-time actor, his onscreen persona has transitioned from one dimensional action hero to more balanced star ‘type’ (Dyer, 1991), alternating action films with more family-friendly fare. Johnson's starring role in the Fast and the Furious franchise has been central to the growth of his career, yet as I will argue, this success is fuelled by his apparent rivalry with other action stars onscreen (Jason Statham) and offscreen (Vin Diesel). As I will show, these rivalries are rooted in the star ‘types’ formulated by Richard Dyer (1991), and this tension is central to the ongoing fan interest in the series.

Johnson's expanding profile has also led to the establishment of his own production company, Seven Bucks, and transition into television series Ballers (2015–2019) and Young Rock (2021–), both of which allowed him to explore autobiographical elements of his early life. As I will demonstrate via a case study of Hobbs and Shaw (2019), Johnson's success as a transnational action star and creative control allowed by Seven Bucks has allowed more explicit on-screen engagement with his Sāmoan heritage. The production history of Hobbs and Shaw illustrates both the successful co-existence of rivalry between action stars as a successful marketing strategy for action franchises, and the evolving action genre which allows a more personal exploration of race and masculine identity.