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This paper aims to contribute to adaptation research by devising a systematic method for examining the challenges in mainstreaming climate change adaptation (CCA) into local land use planning. It argues that mainstreaming operationalization necessitates a methodology that focuses on the challenges in applying the approach and an analytical framework that can examine the mainstreaming process from an institutional perspective.

This paper applied triangulation by data method (i.e. document review, interview, survey and key informant consultations) and incorporated the scorecard approach in developing the four-stage mixed methodology. It used a modified Institutional Analysis and Development framework as primary analytical guide and applied the case study methodology for structure and focus in relation to data collection activities.

This paper devised the four-stage mixed methodology and successfully applied it in examining the challenges in mainstreaming CCA into local land use planning in Albay, Philippines. Using the methodology, this paper developed 20 quantitative “mainstreaming indicators” and generated qualitative analyses to assess the state of play of the challenges in local mainstreaming of CCA. Results suggest that mainstreaming challenges exist within a certain spectrum, with one end composed of barriers to, and the other, opportunities for CCA. Furthermore, the challenges occur at varying degrees of severity depending on the conditions that surround them.

This paper is limited to illustrating the process involved in developing the four-stage mixed methodology and presents only a brief discussion of the quantitative and qualitative results.

Although the methodology is at its initial stages of development, it generated results that can help analysts, planners and decision-makers: determine the nature of the challenges in mainstreaming CCA, thereby understand the mainstreaming process; prioritize the mainstreaming challenges to address; and design strategies that will maximize the use of limited resources (i.e. utilizing the opportunities to overcome the existing barriers), among others.

The four-stage mixed methodology was developed to aid analysts, planners and decision-makers determine the state-of-play of the challenges in mainstreaming CCA and make informed decisions in overcoming these challenges. Thus, the mixed method can be a useful tool in advancing the operationalization of the mainstreaming approach.

Surging global natural disasters provide incentive for risk-reducing policies and strategies. In this light, the African Union (AU) engaged a multi-stakeholder policy formulation process between 2002 and 2006, to develop a continent-wide disaster risk reduction (DRR) strategy. Drawing from secondary data, this chapter assesses the process and applies qualitative analysis instruments to critically assess the AU’s disaster policy. Linkages to the 2005 international Hyogo Framework for Action (HFA) are also highlighted. The analysis reveals that Africa’s policy formulation process was belated for over a decade, with respect to international expectations. The formulation process was however largely African owned and led, culminating in a strategy document that reflected African contextual reality at the time, and aligned well with HFA fundamental goals. The applied multi-stakeholder approach enhanced a spirit of participation across levels and was central to the largely successful policy formulation process. However, targeted policy outcomes were not explicit, and poorly formulated indicators marred short- and long-term policy evaluation. Based on these results, we conclude that the African-wide DRR policy formulation processes were belated but participatory, systematic and very successful. Belated policy formulation reflects an initial inertia on the African continent, justified by past negative policy experiences and the desire to succeed. A replication of this policy formulation approach in Africa is recommended, albeit exercising more caution on policy timing, the elaboration of better monitoring and evaluation instruments and criteria. Participation should further embrace modern, risk-free (anti-COVID-19-friendly) information and communication technologies.

The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors' opinions.

This study population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those that had not. Internal audit departments were characterized according to their robustness – whether they were more or less robust. First, a descriptive statistical analysis of the dataset was performed to analyze the representativeness of the sample and to extract insights. To address the research questions, ordinal random effect regression models were considered.

Contrary to the authors' expectations, the voluntary implementation of an IAD had no influence on the audit report type. However, when the authors refined the approach to include the robustness of the IAD, it became clear that this variable does influence the report issued by the external auditor.

This paper contributes to the current literature by determining the effects of the robustness of IADs on municipality audit reports. As far as the authors know, this paper is novel. Since auditing plays an important role in the transparency of public financial statements and in promoting equity, this study shows that a robust IAD is an advantage in the pursuit of these goals.

The purpose of this paper is to investigate the interrelationships between internet connectedness, online gaming, internet addiction symptoms, and academic performance decrement among the internet-dependent young people in China.

A paper-based survey was conducted among the young clients in one of the earliest and largest internet addiction clinics in China. A total of 594 in-patients (mean age=17.76 y) voluntarily participated in this study.

By adopting the concept of internet connectedness, this study explored the internet use patterns among the young internet addicts, for example, internet café patrons and those who use internet with more goals or higher degree of internet adhesiveness had more internet addiction symptoms. Online gaming was found to play a significant role in the development of internet addiction. As expected, the level of internet addiction is significantly linked to academic performance decrement. Consistent with previous studies, males showed higher degree of internet connectedness and online game usage than females. Noticeably, the moderation effect of online game playing and the mediating effect of internet addiction were also tested.

This research is focussed on the internet-dependent group, thus the generalizability of the results need to be interpreted with caution.

This study provides insight for parents, educators, health professionals, and policy makers regarding treatment and intervention for internet addiction among young people in China.

Since very little research has been done focussing on diagnosed internet-dependent group, this paper scores as a pioneering study of its kind in China.

In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations of content analysis.

To that end, the authors analyze the existing literature on the topic in the main international databases. In all, 74 empirical articles utilizing content analysis as a research methodology for IAD were reviewed. Regarding the selection of sources, the authors should indicate that the SLR performed includes academic studies published in journals or presented at conferences and that are always subject to a double process of anonymous review.

The obtained results indicate that despite the frequent use of content analysis in studies on IAD, its use does not meet all expectations.

The study synthesizes the research on content analysis for the case of information on intangible assets, offering an updated and global framework for future researchers through the SLR.

Among other problems, the authors found its excessive emphasis on the amount disclosed in the annual report, ignoring other reports in which more information regarding intangible assets is available, such as in the case of the sustainability reports. Furthermore, the use of very different coding systems and its exclusive use without being combined with other methodologies are detected. These aspects affect the quality problems of the sources used, which directly results in the utility of the evidenced findings.

These conclusions allow the authors to conclude on the need to open different lines of study that review the use of content analysis in this topic.

The work focuses on the quality of disclosures more so than on the quantity, offering a critical view that summarizes the utility of the employment of content analysis for this type of disclosure and its implications for future research on this topic. Despite previous studies, the authors highlight the new insights revealed from IAD research, especially since the seminal paper of Dumay and Cai (2014).

This paper adopts the conceptual framework of institutional analysis and development (IAD). The main focus is on the “commons,” a general term referring to a resource shared by a group of people or a community who are possibly vulnerable to social dilemmas. In this paper, the vulnerable are communities in developing countries; the resource is economic and social wellbeing; the dilemma is how this wellbeing can be shared. Social finance, among others actions, might be a means of reaching a favorable outcome. The purpose of this paper is to identify institutions in the developing world where a commons approach is attempted.

A major part of the research consists of examining knowledge, specifically digital knowledge, as a commons, and then looking at situations in developing countries where information and communication technology plays a prominent role. The spotlight is on the widespread use of cell phones to meet social, business, and service needs. The paper is designed to observe and report on the competing or converging concerns of profit‐making enterprises and impoverished communities. The role of social finance in promoting prosperity and higher living standards lies at the heart of social finance. At once, a conceptual and empirical issue, a case study of mobile banking in sub‐Saharan Africa is presented to achieve an understanding of a commons dependent on digital knowledge.

While the data generally revealed that telecom's technical innovation results in an overall economic and social gain for developing countries, the precise financial effect of mobile telephony is less‐easily demonstrated, as might be expected with so many variables to be considered.

The value of IAD is uniquely manifest in the institutional analysis of mobile telephony in a developing region, namely, sub‐Saharan Africa. The knowledge commons of shared ownership and self‐governance is shown to benefit all parties without hindering financial gain or the common good.

Describes a study conducted to obtain empirical evidence with respect to the nature of the perceived benefits of the Certified Internal Auditor (CIA) designation as they relate to career advantages and perceived competences. A survey comprising 24 questions was mailed to the director of internal audit, the chief financial officer, and a member of the board of directors at each of 200 sample firms. Reveals that CIA designation is perceived to be indicative of a significant level of competence and to provide career advantages in internal audit positions, but generally not important in line management’s acceptance of internal auditors’ recommendations; nor in providing career advantages in non‐internal audit positions.

The purpose of this paper is a description of DITCI, its drop loads and sensors, the impact tools, the robot dynamic impact safety artifacts, data analysis, and modeling of test results. The dynamic impact testing and calibration instrument (DITCI) is a simple instrument with a significant data collection and analysis capability that is used for the testing and calibration of biosimulant human tissue artifacts. These artifacts may be used to measure the severity of injuries caused in the case of a robot impact with a human.

In this paper, we describe the DITCI adjustable impact and flexible foundation mechanism, which allows the selection of a variety of impact force levels and foundation stiffness. The instrument can accommodate arrays of a variety of sensors and impact tools, simulating both real manufacturing tools and the testing requirements of standards setting organizations.

A computer data acquisition system may collect a variety of impact motion, force and torque data, which are used to develop a variety of mathematical model representations of the artifacts. Finally, we describe the fabrication and testing of human abdomen soft tissue artifacts with embedded markers, used to display the severity of impact injury tissue deformation.

DITCI and the use of biosimulant human tissue artifacts will permit a better understanding of the severity of injury, which will be caused in the case of a robot impact with a human, without the use of expensive cadaver parts. The limitations are set by the ability to build artifacts with material properties similar to those of various parts of the human body.

This technology will be particularly useful for small manufacturing companies that cannot afford the use of expensive instrumentation and technical consultants.

Impact tests were performed at maximum impact force and average pressure levels that are below, at and above the levels recommended by a proposed International Organization for Standardization standard. These test results will be used to verify whether the adopted safety standards will protect interactive robots human operators for various robot tools and control modes.

Various research groups have used human subjects to collect data on pain induced by industrial robots. Unfortunately, human safety testing is not an option for human–robot collaboration in industrial applications every time there is a change of a tool or control program, so the use of biosimulant artifacts is expected to be a good alternative.

This chapter presents findings from a qualitative study conducted among students from Germany, Hungary, Portugal, France, and Poland on their expectations and experiences of learning in two types of international mobility (physical and virtual) during the pandemic of 2020. The authors identified imprints of internationalization onto the students’ learning. They are of a binary nature and manifest themselves in the following dualities: Duality 1: Expectations (new life experiences) versus reality requirements (empowerment); Duality 2: Formal learning (at university) versus non-formal learning (outside formal environments as a part of daily life); Duality 3: Designing (the digital environment) versus reconstruction (the “old order” of university learning); Duality 4: Latitudes (choice of method, place, and time of learning) versus restrictions (staying at home and family responsibilities). Moreover, internationalization through student mobility programs simultaneously show features of some revolutionary changes and evolutionary transformations that have come about during the COVID-19 pandemic.

This paper examines the emergence of collaborative watershed management in Lake Tahoe by focusing on how institutions managing coordination and conflict have changed over time. It begins by describing the evolution of watershed governance and examines the extent to which the institutional arrangement demonstrates the eight design principles proposed by Elinor Ostrom for successful common pool resource (CPR) management. The paper then develops the concept of a complex environmental commons (CEC) to differentiate the situation of Lake Tahoe from the simpler CPR dilemmas frequently discussed in the CPR literature. We then propose five additional principles that contribute to collaborative management of a CEC.