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The purpose of this paper is to test whether incorporating a 20-week Kundalini yoga programme into a residential home for children improves well-being outcomes.

This is a mixed methods feasibility study. Feasibility was assessed through recruitment and retention rates as well as participants’ self-report perceptions on social inclusion, mental health and well-being and through semi-structured interviews on the benefits of the study. Mutual recovery entailed that children in care (CIC), youth practitioners and management participated together in the Kundalini yoga sessions.

The study initially enrolled 100 per cent of CIC and 97 per cent (29/30) of eligible staff. Attendance was low with an average rate of four sessions per participant (SD=3.7, range 0-13). All the participants reported that the study was personally meaningful and experienced both individual (e.g. feeling more relaxed) and social benefits (e.g. feeling more open and positive). Pre- and post-yoga questionnaires did not show any significant effects. Low attendance was associated with the challenges faced by the children’s workforce (e.g. high levels of stress, low status, profile and pay) and insufficient consultation and early involvement of stakeholders on the study implementation process.

Because of the chosen research approach (i.e. feasibility study) and low attendance rate, the research results may lack generalisability. Therefore, further research with larger samples including a control or comparison group to pilot similar research questions is mandatory.

This study has generated a number of valuable guiding principles and recommendations that might underpin the development of any future intervention for CIC and staff working in children’s homes.

The concept of togetherness and mutuality within residential spaces is discussed in the paper.

The effects of Kundalini yoga have not been reported before in any peer-review publications. This paper fulfils an identified need (i.e. poor outcomes among CIC and residential staff) and shows how movement and creative practices can support the concept of mutual recovery.

Most teachers in the Gulf would agree that Arab learners struggle more with reading and writing than listening and speaking. One little considered possible influence on this is the particular visual processing requirements of English. This article suggests why visual processing or visual cognition might be a particular difficulty for Arab students reading English. It offers a simple classroom checklist that may assist teachers to notice if visual processing strain could be effecting their student’s attention, motivation and performance.

Collaborative projects are often touted as an effective pedagogical practice particularly when authentic tasks and a studentcentred approach are involved. By default such practices often include many other aspects that need to be taken intoconsideration such as interdisciplinary tasks, technology or second language learning (ESL). Approaches to teaching/learning like these are necessarily complex and a theoretical framework that unravels the numerous issues embedded isneeded to understand what exactly is going on. In this paper a model developed originally by Webb and Palincsar (1996)is used to illustrate the multitude of influencing factors involved in a large scale integrated collaborative project at SharjahWomen’s College. From the students’ perspectives, issues related to tension with using technology and lack of transferbetween disciplines was uncovered implicating the need for changes to aspects of the project.

This paper aims to explain the fundraising and valuation processes of startups and discuss the conflicts of interest between entrepreneurs, venture capital (VC) firms and stakeholders in the context of startup corporate governance. Further, this paper uses the examples of WeWork and Zenefits to explain how a failure of stakeholders to demand an external audit from an independent accounting firm in early stages of funding led to an opportunity for fraud.

The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial public offering (IPO).

This paper documents a number of fraud risks posed by the “fake it till you make it” ethos and investor behavior and pricing in the world of entrepreneurial finance and VC, which could be mitigated by a greater awareness of startup stakeholders of the value of an external audit performed by an independent accounting firm prior to an IPO.

An implication of this paper is that regulators should consider greater oversight of the startup financing process and potentially take steps to facilitate greater independence of participants in the IPO process.

Given the potential conflicts of interest between VC firms, investment banks and startup founders, the investors at the time of an IPO may be exposed to the risk that the shares of the IPO firms are overvalued at offering.

This study demonstrates how startup practices can be extended to the Fraud Triangle and issue a call to action for the accounting profession to take a greater role in protecting the public from startup fraud. This study then offers recommendations for regulators and standards entities.

There are few academic papers in the financial crime literature that link the valuation and culture of startup firms with fraud risk. This study provides a concise explanation of the process of valuation for startups and highlights the considerations for stakeholders in assessing fraud risk. In addition, this study documents an emerging role for auditors as stewards of proper valuation for pre-IPO firms.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Two-handed automobile steering at low vehicle speeds may lead to reduced steering ability at large steering wheel angles and shoulder injury at high steering wheel rates (SWRs). As a first step toward solving these problems, this study aims, firstly, to design a surface electromyography (sEMG) controlled steering assistance interface that enables hands-free steering wheel rotation and, secondly, to validate the effect of this rotation on path-following accuracy.

A total of 24 drivers used biceps brachii sEMG signals to control the steering assistance interface at a maximized SWR in three driving simulator scenarios: U-turn, 90º turn and 45º turn. For comparison, the scenarios were repeated with a slower SWR and a game steering wheel in place of the steering assistance interface. The path-following accuracy of the steering assistance interface would be validated if it was at least comparable to that of the game steering wheel.

Overall, the steering assistance interface with a maximized SWR was comparable to a game steering wheel. For the U-turn, 90º turn and 45º turn, the sEMG-based human–machine interface (HMI) had median lateral errors of 0.55, 0.3 and 0.2 m, respectively, whereas the game steering wheel, respectively, had median lateral errors of 0.7, 0.4 and 0.3 m. The higher accuracy of the sEMG-based HMI was statistically significant in the case of the U-turn.

Although production automobiles do not use sEMG-based HMIs, and few studies have proposed sEMG controlled steering, the results of the current study warrant further development of a sEMG-based HMI for an actual automobile.

This article results from a survey on national and international research articles published from 1947 to 2018 that aimed to produce a theoretical framework and description of education governance.

The study was based on bibliographic research techniques. Its bibliometric analysis (Pritchett, 2001) focused on three structural indicators: 1) keywords, 2) most relevant journals and 3) most productive researchers. A survey was made targeting national and international research articles on education governance published from 1947 to 2018 as available on Scopus.

The survey pointed out the fundamentals of the education governance dimensions as posited in Hufty’s (2011) Governance Analytical Framework, namely: problems, social norms, actors, nodal points and processes.

The study provides the theoretical framework for establishing operational definitions of aforementioned dimensions that can be used in an education governance assessment instrument.

The purpose of this paper is to investigate and quantify the impact of product complexity, including architectural complexity, on operator learning, productivity and quality performance in both assembly and disassembly operations. This topic has not been extensively investigated in previous research.

An extensive experimental campaign involving 84 operators was conducted to repeatedly assemble and disassemble six different products of varying complexity to construct productivity and quality learning curves. Data from the experiment were analysed using statistical methods.

The human learning factor of productivity increases superlinearly with the increasing architectural complexity of products, i.e. from centralised to distributed architectures, both in assembly and disassembly, regardless of the level of overall product complexity. On the other hand, the human learning factor of quality performance decreases superlinearly as the architectural complexity of products increases. The intrinsic characteristics of product architecture are the reasons for this difference in learning factor.

The results of the study suggest that considering product complexity, particularly architectural complexity, in the design and planning of manufacturing processes can optimise operator learning, productivity and quality performance, and inform decisions about improving manufacturing operations.

While previous research has focussed on the effects of complexity on process time and defect generation, this study is amongst the first to investigate and quantify the effects of product complexity, including architectural complexity, on operator learning using an extensive experimental campaign.

In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market.

Conducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process.

The authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values.

Talent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.