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The purpose of this paper is to fill in a gap in the research literature on the subject of evaluation of coexistence programs.

Three separate research studies on the effects of joint sports programs on attitudes of Arabs and Jews toward each other were conducted from September 2011 to June 2012. Pretests and posttests were administered to participants in three sports programs involving Arabs and Jews: The Friendship Games, Mifalot's.

While pretests suggest that a great deal of hatred and lack of trust exists among Palestinians, Jordanians, and Israelis, according to the posttest results, by simply playing sports together, feelings of hatred can be greatly reduced and feelings of trust can be enhanced.

The research limitations included the need to shorten the questionnaire in order to encourage the youth to complete it, and the lack of control groups for the Friendship Games and Peres Center studies. More research is needed on this topic, as well as qualitative research to gain more insight into attitude changes.

The most important practical implication of the research is that conflict mitigation through sports programs and activities should be expanded in order to reach more people. The positive attitude changes found as a result of participation in the programs indicates that these joint sports programs really can promote better relations and if they are expanded to reach more people, the effects will be greater.

The originality/value of this study is great, as there has been almost no prior research which actually measured the effects on attitudes of youth of participation in integrated sports programs with Arabs and Jews.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This chapter is dedicated to understanding the idea of international as a key notion to the development of globalisation and to promoting the rescaling of spaces and subjects in contemporary higher education. The author discusses the concept of scale as a performative device that activates the capacities of bodies. Instead of seeing scale as a naturalised and hierarchical structure of spatial distribution, the author understands it as an ensemble of discourses and practices that produce scalar effects. Globalisation uses scale to promote the idea that subjects would become ‘international’ by being linked to privileged spaces and bodies in the Global North. In this sense, globalisation is not merely about nodes where certain flows converge. Rather, the author understands it as the political conditions that control and constrain the space for certain flows to occur and not others. Using assemblage analysis, the author presents and analyses three scenes taken from his ethnographic records that have as a guiding line the materialisation of the international. These scenes report the experience of being a Latin American doctoral student attending a congress in the United States, a tense situation experienced at a Chilean university academic event, and the unpretentious manifestation of an elaborate idea of internationality from a personal experience of a trip to India. The results point to three elaborations of the international: an optimistic view of a shared world, a geopolitical internationality and the production of a global corporeality.

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis of the empirical material are expected to focus further research on fourth-stage IC and to improve practices of IC disclosure.

A mandatory KBS has been used to govern the Austrian Higher Education Institution sector for more than a decade. In a qualitative longitudinal case study, the authors analyze two series of qualitative interviews and documents in order to reveal functional and dysfunctional effects of the KBS in use.

The conclusions focus on the communicative culture in the implementation process, the way change processes are organized and the value of strategy for orientation, sense making and an effective allocation of resources.

The practical implications are twofold: first, to identify aspects of monetary, utilitarian, social and environmental value dimensions, a concerted effort to embed quantitative data in a discourse on qualitative impact on value would be needed. Second, the authors support a “communicative culture first” rather than a “tool-box first” approach.

Original empirical data have been gathered in a longitudinal study of a valuable and unique case. Retrospectively, a better understanding of the top-down implementation of the KBS and its pitfalls is achieved.

This paper discusses findings from qualitative research exploring young asylum seekers' (aged 18‐25) definitions and experiences of ‘home’ and ‘belonging’ at a time of transition to adulthood and adjustment to life in a new country. Previous research on refugees and asylum seekers has focused largely on either children or adults, often failing to highlight the particular experiences of those in young adulthood. It will be argued that young asylum seekers of this age have specific needs and experiences associated with the dual transition they face, in both adapting to life in the UK and becoming adults, and the changing support network and entitlements available to them as they go through this process.

This article aims to examine how situational constraints impact clients' valuations of the task and socio‐emotional resources exchanged when interacting with consultants. In consultant‐client relationships, the emphasis on economic resources has commodified these interactions into explicit exchanges of time, money, and deliverables.

A total of five hypotheses were tested using a within‐subjects experimental design. Subjects consisted of 110 adult professionals who were presented with five different scenarios in a random sequence and asked to rank order and evaluate a list of professional‐service resources.

The valuation of resources was found to change when situational constraints were present. Regardless of the context, task resources were generally valued more than socio‐emotional resources. When relational constraints were salient, socio‐emotional resources were valued more in long‐term than short‐term relationships. When faced with time pressure or budgetary constraints, task needs were valued more than socio‐emotional needs.

There is potential bias due to snowball sampling, and the hypothetical nature of the experimental scenarios limits the generalizability of this study.

For clients, this research indicates that the context surrounding consultant‐client interactions plays an important role in shaping clients' valuation of resources, both individually and collectively. For consultants, these findings suggest that a “one‐size‐fits‐all” strategy is not the most effective way to approach consultant‐client interactions.

This study contributes to our knowledge about how situational constraints impact clients' valuation of the task and socio‐emotional resources offered by consultants.

The purpose of this paper is to explore how organizations manage and integrate exploration and exploitation across the innovation project portfolio. Such ambidextrous capabilities are required for organizations to innovate and succeed in today's rapidly changing competitive environment. Understanding how exploration and exploitation projects are integrated can illustrate ways to enhance ambidexterity and boost learning for the benefit of both approaches.

A multiple-case study approach was used to explore innovation portfolio management in six large organizations that emphasize innovation in their strategies.

The findings draw upon concepts of paradox and contingency to reveal that the inherent tension between formality and flexibility in managing innovation project portfolios is aligned with the need for organizational ambidexterity that maintains effective exploitative innovation while supporting explorative innovation capabilities. Four integration mechanisms are identified that enhance ambidexterity across the innovation portfolio by embedding processes for transition from exploration to exploitation and cross-fertilizing knowledge to build innovation capability across both exploration and exploitation.

Managers may find inspiration on ways to enhance learning by bridging exploration and exploitation projects from the four types of integration mechanisms. Recognizing the paradoxical nature of the tension between formality and flexibility in project and portfolio management may also help guide organizations to effectively develop ambidextrous approaches to enhance overall innovation outcomes.

In contrast to perspectives which suggest that paradox and contingency approaches represent disparate perspectives, the authors demonstrate how they can complement each other and work together through innovation portfolio management to support ambidexterity at the portfolio and project levels.

The purpose of this paper is to propose an “extended conceptualization of the business case” including both organizational characteristics and institutional conditions to analyse employer involvement in extra statutory childcare and leave arrangements. Special attention is given to Central and Eastern European (CEE) countries.

The (multi‐level) multinomial regression analyses included company‐level data on human‐resource practices of 2,865 firms nested in 19 countries, representing all European welfare state regimes.

The extended business case appeared fruitful in order to explain variations in employer involvement. Particularly, state support was found to be negatively related to employer involvement. In the liberal regime, employer involvement was high, but variations across organizations were significant. In CEE‐countries, employer involvement was lowest, and did not vary by organizational business‐case factors.

The paper used data from a cross‐sectional survey. To capture the long‐term trends, dynamics and nuances in employer involvement within and across various institutional contexts, a longitudinal in depth study is needed.

While state support in many CEE countries is declining, the analyses showed that employers will not automatically step in by providing additional work‐family arrangements. Social partners could use institutional pressure to stimulate a balance between state support and employer involvement.

The extended business‐case perspective contributes to the theory on the institutional embeddedness of decision making of employers. Moreover, it adds to the knowledge on employer involvement in institutional contexts which have hardly been studied before.

The purpose of this paper is to compare the contribution of organizational intelligence quotient (OIQ) and organizational emotional quotient (OEQ) for intelligent organizations.

This paper develops a framework of OIQ and OEQ, based on the structure of intellectual capital (intellectual capital). Then, a specific questionnaire is designed and sent to ten national research institutes in China. Data from nine of them are analyzed as case study samples.

Data show that intelligent organizations are related with high OIQ as well as high OEQ. In the case of average-intelligent organizations, even if around high-IQ employees, “collective stupidity” caused by the failure of synergy of structural capital is the major gap to be a smart organization, just like a football team grouped by brilliant players always loses due to the dearth of coordination. OEQ, or the synergy between structural capital and human capital, is the critical point to avoid collective stupidity for organizations with intelligent employees.

Research results are based on case study in a particular country. Measurement tools for OIQ and OEQ are in bound of the IC concept.

The paper helps organizations to find out the critical problems causing collective stupidity in a changing environment.

Analogic to human beings’ intelligence, this paper develops a frame of OIQ and OEQ, and compares their contribution to intelligent organization building in a changing environment.