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This paper aims to address one of the fundamental issues of gathering existing knowledge/solutions from projects for re-use in other projects, that is, contextual elements that are integrated with the knowledge. Contextual elements that are associated/integrated with knowledge do not often taken into consideration adequately during knowledge transfer. Hence, this can lead to undesirable consequences, for example, unnecessary use of time and resources. This paper will increase the awareness of (and lead to finding appropriate ways to) dealing adequately with contextual elements in knowledge transferring processes.

Qualitative method: narrative literature study.

This paper provides a conceptual understanding of dealing with contextual elements in knowledge transferring processes from the sense making perspective.

This paper, which is connected to a research and development (R&D) project that has recently started, uses this paper to emphasize the importance of addressing contextual elements adequately in knowledge transferring processes. This emphasis is important as this R&D project deals with, among other things, collecting lessons learned on energy efficient solutions from building and renovation projects for re-use in other renovation projects.

This paper will contribute to replicate knowledge / lessons learned effectively and to increase the application of energy efficient solutions in building renovation projects.

This paper attempts to point out and increase our understanding on how acquisition of knowledge at an earlier point of time can influence transferring of that knowledge at a later point of time. In general, there is inadequate focus and awareness on this issue in construction projects.

The purpose of this paper is to deconstruct the backpacker label by reconstructing it using the historical antecedent of drifting. Following the deconstruction of backpacking’s near past, the author build a clearer conceptual foundation for backpacking’s future.

The study is framed by scenario planning, which demands a critical review of the backpacking and an appreciation of its history in order to understand its future.

Backpacking, ever evolving, remains difficult to articulate and challenges researchers to “keep up” with its complexity and heterogeneity. This paper argues that researchers must learn more about how backpacking “works” by opening a dialogue with its past, before engaging in further research. The paper finds that a poor conceptualisation of backpacking has led to a codification of backpacker criteria.

Backpacking remains a research topic which draws disparate researchers using criteria that produces disparate results and deviations. By understanding its past, researchers will be better placed to explore the emancipatory impulses that drive backpackers today and in the future.

This papers’ value lies in the retrospection process which explores backpacking’s near past so as to “make sense” of present research and present scenarios for it is the immediate future. The paper re-anchors backpacking by investigating the major historical, social and cultural events leading up to its emergence.

The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.

The study relied on secondary data from annual financial statements of 75 firms in the non-financial sector from 2010 to 2019. The study estimated the residual audit fee using a modified model from several contexts to suit the Nigerian environment. The hypotheses were tested using the dynamic panel GMM estimation procedure.

The results showed a significant negative effect of residual audit fee on (real) operating cash flow smoothing and production expenditure smoothing of non-financial firms. The control variables showed mixed effects for the industry-related (firm size and profitability), auditor attribute (audit quality and audit report lag) and the board related (board size and board independence).

The firms included in the analysis were selected based on data availability from MachameRatios® and the occurrence of missing values for some of the variables used in the various estimation models may bias results.

The study identifies the nexus between RAF and real earnings management practices of non-financial firms; and shows the implication of fee payment to the overall conduct of the audit. More so, the mixed findings from the CVs suggest that in the context of developing economies, shareholders and capital markets regulators should be watchful of residual audit fees and utilise it as a gauge for audit quality and also an indicator of opportunism and weak internal control in the firm in the future assessments.

The implication of the study stems from its relevance to the capital market stability and the potential negative disastrous effect of corporate failure from earnings management practices.

The study develops a newly residual audit fee model to explore the effect of RAF on real income smoothing rather than the widely used models from prior literature; secondly, the focus on real activities manipulation may present additional evidence that applies to developing countries rather the widely used accrual measurement technique from an economic bonding perspective.

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

The authors sampled 2,997 IPO firms that went public during 1993-2015.

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.

Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.

Several attack models attempt to describe behaviours of attacks with the intent to understand and combat them better. However, all models are to some degree incomplete. They may lack insight about minor variations about attacks that are observed in the real world (but are not described in the model). This may lead to similar attacks being classified as the same type of attack, or in some cases the same instance of attack. The appropriate solution would be to modify the model or replace it entirely. However, doing so may be undesirable as the model may work well for most cases or time and resource constraints may factor in as well. This paper aims to explore the potential value of adding information about attacks and attackers to existing models.

This paper investigates used cases of minor variations in attacks and how it may and may not be appropriate to communicate subtle differences in existing attack models through the use of annotations. In particular, the authors investigate commonalities across a range of existing models and identify where and how annotations may be helpful.

The authors propose that nuances (of attack properties) can be appended as annotations to existing attack models. Using annotations appropriately should enable analysts and researchers to express subtle but important variations in attacks that may not fit the model currently being used.

This work only demonstrated a few simple, generic examples. In the future, the authors intend to investigate how this annotation approach can be extended further. Particularly, they intend to explore how annotations can be created computationally; the authors wish to obtain feedback from security analysts through interviews, identify where potential biases may arise and identify other real-world applications.

The value of this paper is that the authors demonstrate how annotations may help analysts communicate and ask better questions during identification of unknown aspects of attacks faster,e.g. as a means of storing mental notes in a structured manner, especially while facing zero-day attacks when information is incomplete.

This paper extends entrepreneurial ecosystems theory by testing how aspects of the local business environment affect individual entrepreneurs' ability to translate their personal resources into firm performance.

Data were collected from 223 business owners across Australia. Moderation hypotheses were tested using multiple hierarchical regression and confirmed with the Preacher and Hayes (2004) bootstrapping method.

The results show that business owners' psychological capital, social capital and entrepreneurial education directly affect their individual firm performance. These positive relations are moderated by specific aspects of the business environment, such that they are stronger when the environment is more favorable.

This study puts individual business owners back into entrepreneurial ecosystems theory and explains how they can make the most of their personal resources, suggesting a complex interplay where one size does not fit all. Far-reaching practical implications for policymakers are discussed.

Building on the theory of brand psychological ownership, this paper aims to explore the mediating role of brand psychological ownership in the relationship between brand personality (innocence/coolness) and consumers’ preferences, as well as identify the boundary conditions of this relationship.

To test the hypotheses, a series of four experiments were conducted in Wuhan, a city in southern China, using questionnaires administered at two universities and two supermarkets. Hypotheses were tested using PLS-SEM in SmartPLS 4.

The results indicate that brand personality, specifically the dimensions of innocence and coolness, has a significant impact on consumers’ brand preferences. Brands with a cool personality are preferred over those with an innocent personality. Moreover, the relationship between brand personality and consumers’ brand preferences is moderated by power motivation and identity centrality.

This study contributes to the literature by differentiating between brand personality of innocence and coolness as two separate constructs and proposing brand psychological ownership as a mechanism through which brand personality affects brand preferences. The study’s samples were drawn from universities and supermarkets in southern China, providing evidence for the significant moderating effects of power motivation and identity centrality on consumers’ brand preferences.

Alcohol, tobacco, marijuana and other drugs use typically increases in prevalence and frequency during middle and late adolescence. School health instruction often focusses on providing facts and rarely provides tools for addressing the psychosocial risk factors needed to prevent substance use. The purpose of this paper is to report about the effectiveness of a prevention programme delivered in US high school health classes. The intervention augments typical instruction by providing teachers with activities that can be infused in their daily teaching.

In total, 26 schools were randomly assigned to receive the intervention or serve as controls. Pupils were pretested near the beginning of the school year, posttest near the end of the school year and administered a final test near the beginning of the following school year. Teachers in treatment schools were provided with activities designed to target psychosocial variables known to mediate substance use onset and self-initiated cessation. These include normative beliefs, intentionality, lifestyle incongruence, beliefs about consequences of use, peer pressure resistance skills, decision-making skills, goal setting skills and stress management skills.

Hierarchical modelling analytic strategies revealed the intervention to have definable positive impacts on alcohol and cigarette use. Moreover, the intervention had strongest effects on alcohol and cigarette use among pupils who were identified at pretest as being lower-than-average risk.

This research provides support for providing teachers with a strategy for preventing alcohol, tobacco and other drugs that can be used in a flexible manner to augment the instruction they are already mandated to provide.