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Increasingly, schools are embracing action research as an innovative strategy to develop collective teacher efficacy and expertise in a bid to improve learner outcomes. In this chapter, what follows is an exploration of the challenges frequently faced by middle leaders implementing and facilitating action research in schools. These include low levels of collective autonomy, clouded evaluative thinking, and the siloing of success. To support middle leaders in overcoming these challenges, Sarah and Pamela offer an array of practical solutions they have witnessed working successfully in varying contexts. In doing so, they spotlight the work of educational thought leaders, Michael Fullan, Professor Emeritus Helen Timperley, Dr Kaye Twyford, and Simon Breakspear.

The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption. Scholars have called for further examination of the effects of IFRS adoption on auditors, with an emphasis on the importance of analyzing emerging markets that are characterized by enforcement challenges and lack of proper infrastructure. It focuses on a unique feature of Russian companies – dual audits under Russian Accounting Standards (RAS) and IFRS – and investigates changes in audit concentration and audit quality for the two audit markets.

The authors rely on the audited financial statements of Russian public companies and perform pre-/post-IFRS adoption estimation using a logit regression to ascertain whether public firms change auditors from local firms with limited IFRS expertise to those with global reputation, namely Big 4 audit firms. Further, they examine whether the change in audit market concentration post-2012 affects audit quality as proxied by companies' propensity to receive a modified audit opinion and discretionary accruals. Auditor attributes were hand-collected from audited financial statements and matched with financial variables from Datastream.

The IFRS audit market was dominated by the Big 4 audit firms prior to 2012, and there is strong evidence that audit market share (concentration) increases for IFRS reports but not for RAS reports. In addition, companies are more likely to choose a Big 4 audit firm for an RAS audit, conditional upon a Big 4 firm conducting the IFRS audit. The authors do not find evidence of decrease in the probability of audit firms issuing a modified audit opinion under either RAS or IFRS, indicating that, in the Russian setting, increased auditor concentration post-IFRS adoption does not lead to enhanced risk or decline in audit quality. Moreover, they find that discretionary accruals decline post-2012. Overall, the findings indicate that the concern of global regulators regarding audit market concentration is not justified.

The Russian reporting environment is unique and generally characterized by significant agency problems, and the study’s estimation sample is not large, compared to prior studies conducted predominantly in Western jurisdictions. Nevertheless, the authors shed light on the audit concentration phenomenon within emerging markets, for which empirical evidence is scarce. Future research could explore the impact of other capital market events and exogenous shocks, not limited to IFRS adoption, on the characteristics of Russia's audit market.

The IFRS reporting regime is commonly associated with enhanced reporting quality and improved information transparency among public companies. Yet, impairment of audit quality as a result of IFRS-driven increase in audit market share of Big 4 can potentially negate these capital market effects. This study shows that the concerns of global regulators are not valid and that audit quality does not change with increased share of Big 4 post-IFRS adoption.

Dual audits, whereby companies must prepare two sets of financial statements per the IFRS mandate, are not unique to Russia, and the evidence of IFRS reporting on the structural changes in the audit market and implications for audit quality under a dual regime is scarce. Accordingly, the study's findings are important and timely and are expected to aid regulators of countries that have announced or are contemplating the adoption of IFRS for public reporting purposes.

This chapter presents and analyses the application of the novel version of the Intertwining Model in two tourist destinations which are strongly and successfully related to Christmas events and products in Brazil and in Finland. This analysis serves as an attempt to monitor the process of tourism development taking into account the policies implemented through time and the inter-relations between them, from the destinations' vocation for Christmas tourism. This analysis identifies stages in the evolution of public policies and their relationship to the networks of different actors, at the phases of development. This chapter confirms that as the model indicates, stakeholders have multiple roles.

It's hard to envision a system more global and more integrated than research. Many stakeholders affect and are affected by changes in the research ecosystem; the ecosystem differs in significant ways across the globe and between researchers, institutions and fields of study; and there are many questions that exclusive action can't address. There are also broad ecosystem-level questions that need answering. For these reasons alone, global approaches to reform are needed.

The first step in this exploration isn't to start looking for “solutions”, but to develop a better understanding of how our needs and interests overlap. By identifying the broad contours of common ground in this conversation, we can build the guardrails and mileposts for our collaborative efforts and then allow the finer-grained details of community-developed plans more flexibility and guidance to evolve over time.

What are these overlapping interests? First, the people in this community share a common motive – idealism – to make research better able to serve the public good. We also share a common desire to unleash the power of open to improve research and accelerate discovery; we are all willing to fix issues now instead of waiting for market forces or government intervention to do this for us; and we want to ensure that everyone everywhere has equitable access to knowledge.

There is also very broad agreement in this community about which specific problems in scholarly communication need to be fixed and why, and well as many overlapping beliefs in this community. OSI participants have concluded that four such beliefs best define our common ground: (1) research and society will benefit from open done right; (2) successful solutions will require broad collaboration; (3) connected issues need to be addressed, and (4) open isn't a single outcome, but a spectrum.

OSI has been observing and debating the activity in scholarly communication since late 2014 with regard to understanding possible global approaches and solutions for improving the future of open research. While the COVID-19 pandemic has made the importance of open science abundantly clear, the struggle to achieve this goal (not just for science but for all research) has been mired in a lack of clarity and urgency for over 20 years now, mostly stalling on the tension between wanting more openness but lacking realistic solutions for making this happen on a large scale with so many different stakeholders, needs and perspectives involved.

Underlying this tension is a fundamental difference in philosophy: whether the entire scholarly communication marketplace, driven by the needs and desires of researchers, should determine what kind of open it wants and needs; or whether this marketplace should be compelled to adopt open reform measures developed primarily by the scholarly communication system's main billpayers-funders and libraries. There is no widespread difference of opinion in the community whether open is worth pursuing. The debate is mostly over what specific open solutions are best, and at what pace open reforms should occur.

OSI has proposed a plan of action for working together to rebuild the future of scholarly communication on strong, common ground foundation. This plan – which we're referring to as Plan A – calls for joint action on studies, scholarly communication infrastructure improvement, and open outreach/education. Plan A also calls for working together with UNESCO to develop a unified global roadmap for the future of open, and for striving to ensure the community's work in this space is researcher-focused, collaborative, connected (addressing connected issues like peer review), diverse and flexible (no one-size-fits-all solutions), and beneficial to research. UNESCO's goal is to finish its roadmap proposal by early 2022.

For a full discussion of OSI's common ground recommendations, please see the Plan A website at http://plan-a.world.

This paper aims to determine the significance of tourist walkability on three community-based tourism sustainability indicators, namely, the economic, social and environmental benefits and costs impacting community’s quality of life through the lens of the triple bottom line approach with the institutional theory.

This study views institutions as either enabling or restricting the sustainable community-based tourism because institutions influence resource integration and value assessment by the beneficiary. Moreover, institutions also lead the co-creation of sustainable community-based tourism among various stakeholders. Drawing on this conceptualisation, the notion of sustainable community-based tourism is filtered through the lens of institutional theory. Thus, this work approaches sustainable community-based tourism as a dynamic process of co-creating a tourist destination formed by different actors’ and institutions within the ecosystem of the tourist destination. Meanwhile, the triple bottom line benefits and costs experienced by the overall community would produce net effects on the residents’ perceptions of sustainable tourism.

This paper classifies both tangible and intangible costs and benefits because of tourist walkability and its triple bottom line trade-offs experienced by tourists and residents. This paper penetrates new grounds by reviewing the triple bottom line impacts of tourist walkability on residents’ quality of life. Government policies as mediating variable and national culture and individual personalities of tourists and residents as moderating variables were discussed. A conceptual framework named Tourist Walkability Sustainable Tourism Impact on Residents (TWSTIR) is proposed. Finally, a Sustainable Community-based Tourism Strategic (SCBTS) model which is based on the two dimensions of intensity of tourist walkability and residents’ quality of life is proposed.

Research limitations may include a lack of assessment on political, technological and legal issues, and therefore, future research is warranted in these three areas. Some emotions and attitudes of the residents may not be captured since the Gross National Index (Gross National Happiness) may have its inherent blind spots.

This paper would be of interest to the scholarly world, as its original idea and concluding research agenda are burrowing into a new sub-field of tourism research. In view of growth and degrowth of sustaining community-based tourism, the SCBTS model is presented to provide directions for tourism policymakers and entrepreneurs to formulate and implement appropriate strategy for the tourist walkability activity per se and investment in the accompanying infrastructure.

This paper also presents the sacrifices and inequities in the communities and the relevance of government policies, national culture and individual personalities of tourists and residents, in which the attention of tourism policymakers and the communities that thrive on the travel and tourism industry should not be neglected.

The idea and discussion of this paper is original. This paper burrows into a new sub-field of tourism research. Tourist walkability needs more attention from the scholars, as this tourist activity can have positive and negative effects on residents’ quality of life. The TWSTIR framework is developed to discuss the relationships of tourist walkability, triple bottom line concept and residents’ quality of life within the sustainable community-based tourism scope. The SCBTS model is presented for tourism policymakers and entrepreneurs to perform appropriate strategy for the tourist walkability activity and investment in the accompanying infrastructure.

This paper explores the relationship between board interlocks and firm outcomes by reviewing the most recent peer-reviewed articles examining this research theme.

A systematic and bibliometric methodology of assessing 369 peer-reviewed articles from the Web of Science (WoS) database was applied. The study also leverages key R-packages litsearchr and Bibliometrix software to enhance the descriptive and thematic literature analysis to identify gaps and opportunities for new research.

This study confirms a rapid increase in articles on this thematic area, over the last decade, with increasing collaboration occurring among researchers in the United States, Europe, China, South Korea and India. Four core research clusters are identified. The first and largest cluster links interlocked directors to issues related to corporate governance and firm outcomes. The second cluster links social network theory, interlocking directorates and firm outcomes. Smaller emerging research clusters include topics related to ownership structure, board size, political connectedness and impacts on firm outcomes. The final cluster examines the influence of board interlocks on market value and firm innovation.

Interlocked directors can have both positive and negative impacts on a wide variety of firm outcomes. This study places great interest in the selection of new directors, ensuring that the selection has aligned with the needs and interests of the company and disclosures of potential competing interests are declared and considered. Equally important are the governance practices used to monitor directors' behavior and to protect the interest of shareholders and the firm. This is particularly relevant in the internal appointment of interlocked directors to critical positions, such as audit committees or instances where interlocked directors may simultaneously hold CEO or executive leadership positions in other companies.

This paper examines the board interlocks literature related to firm outcomes. Additionally, this review identifies several topics and disciplines which, if pursued, could enrich the literature and promise new avenues for future research.