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Article
Publication date: 5 May 2020

Hank C. Alewine

The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving…

Abstract

Purpose

The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?

Design/methodology/approach

Background context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.

Findings

Many accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.

Originality/value

This is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 28 June 2011

Benoît‐Pierre Freyens and Mark Loney

The last decade has seen increasing advocacy for, and interest in the use of white space in the broadcasting bands by providers of wireless broadband services. This paper

Abstract

Purpose

The last decade has seen increasing advocacy for, and interest in the use of white space in the broadcasting bands by providers of wireless broadband services. This paper aims to discuss the scope in Australia for “symbiotic” and “invasive” white space devices to operate in the UHF band after digital switchover and speculate about longer term trends.

Design/methodology/approach

The authors draw from their analysis of recent regulatory decisions to explain how the parameters established for channel planning naturally conduce to the development of large white spaces. They then identify emerging opportunities for white space usage in the reduced UHF band allocated to digital television services as well as in nearby guard bands.

Findings

The article's analysis suggests that there is considerable scope for white space devices to operate in Australia – even in the context of a reduced UHF band following analog switch off. Furthermore, the authors argue that the development of complementary business models could see off any perceived conflict between intensive white space usage and the long‐term benefit of both broadcasters and telecommunications operators.

Practical implications

It is timely for proponents of white space usage to establish regulatory arrangements that will allow intensive use of those white spaces. Current FCC proposals to base the regulatory framework on spectrum co‐sharing between broadcasters and white space broadband providers may lead to similar, yet distinct, opportunities in the USA as well.

Originality/value

There is a surprising paucity of published information worldwide regarding white space regulation. This article provides an in‐depth discussion of the main parameters driving white space opportunity.

Details

info, vol. 13 no. 4
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 1 June 2002

Amy Muller and Liisa Välikangas

The corporate boundaries that matter today are the boundaries that define and contain the corporation’s innovation searches. This article examines how innovation can be…

Abstract

The corporate boundaries that matter today are the boundaries that define and contain the corporation’s innovation searches. This article examines how innovation can be extended outside the traditional corporate boundary. After identifying several factors that are driving extended innovation ‐‐ and, in so doing, changing the value‐creating nature of the firm ‐‐ the authors present extended innovation strategies for companies in either mature industries (where the industry structure is established( or emerging opportunity spaces (where the competitive structure and industry dynamics have yet to crystallize). In mature industries such as retail, new ideas are most likely to be found in the “white spaces” between companies. Companies should pursue these opportunities through cross‐company alliances that recombine assets and competencies. In emerging spaces such as biotechnology, where the locations of opportunities are unknown, companies should pursue explorative collaborations that emphasize low‐cost probing and learning.

Details

Strategy & Leadership, vol. 30 no. 3
Type: Research Article
ISSN: 1087-8572

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Book part
Publication date: 10 November 2011

Grete Swensen, Sveinung Krokann Berg and Johanne Sognnæs

The multi-ethnic neighbourhood of Strømsø in Drammen in Norway is facing a major transformation. The town has undergone major renewal processes during the last decade and…

Abstract

The multi-ethnic neighbourhood of Strømsø in Drammen in Norway is facing a major transformation. The town has undergone major renewal processes during the last decade and has been presented as a successful example of urban development both nationally and internationally. In the chapter, we look closer at what spaces and qualities are underlined as significant in this neighbourhood by the examined appropriators of public space, and how their views relate to the qualities stated in planning documents for the area. Public spaces and meeting points can play a vital role in safeguarding diversity and urban cultural heritage associated with these spaces. Public space represents physically defined structures (streets, squares, parks), but even more importantly a social space offering possibilities of encounter and activity otherwise not displayed in the city. These qualities might be perceived as heritage values and significant constituents inherent in public space. This makes public space the keeper of values that are seen as basic urban qualities.

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Article
Publication date: 24 February 2012

Xiaolu Zhou and Masud Parves Rana

The purpose of this paper is to review the topic “urban green space” focusing on its social benefits and measure techniques in terms of monetary value and accessibility…

Abstract

Purpose

The purpose of this paper is to review the topic “urban green space” focusing on its social benefits and measure techniques in terms of monetary value and accessibility. It suggests potential research direction by using an integrated valuation and measurement framework, and concludes that urban green space valuation in the providers’ perspective as well as accessibility analysis in the consumers’ perspective are useful tools that provide significant measure techniques in urban green space planning.

Design/methodology/approach

The paper uses a systematic approach to build up a conceptual framework that quantifies social benefits of green space from provider and consumer perspectives. The literature review indicates some limitations of existing techniques of valuation and accessibility analyses, which entails an integrated model of measurements.

Findings

The paper explores social benefits of urban green space, which includes recreational opportunities, aesthetic enjoyments, adjusting psychological well‐being and physical health, enhancing social ties, and providing educational opportunities. To analyze existing evaluation and measure techniques of urban green space, the paper points out that a single measurement only evaluates certain aspects of urban green space, which may not always be suitable to comprehensively assess social benefits from both providers’ and consumers’ perspectives. Considering this limitation, the paper offers an integrated model to measure urban green space that may deal with current limitations.

Originality/value

The originality of the study resides in designing an integrated model including valuation and measure techniques. It certainly offers an important avenue to evaluate social benefits of urban green space.

Details

Management of Environmental Quality: An International Journal, vol. 23 no. 2
Type: Research Article
ISSN: 1477-7835

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Book part
Publication date: 15 December 2016

Mary Barbosa-Jerez, Kasia Gonnerman, Benjamin Gottfried and Jason Paul

The purpose of this case study is to demonstrate how a liberal arts college library has reimagined its spaces in response to the changes in higher education, particularly…

Abstract

Purpose

The purpose of this case study is to demonstrate how a liberal arts college library has reimagined its spaces in response to the changes in higher education, particularly integration of educational technology into research, teaching, and learning; changes in students’ information-seeking behaviors; and an increasingly important role of local special collections as a means to preserve and reinforce unique institutional identity.

Methodology/approach

This case study is built on the first-hand experience, as all contributors directly participated in each phase of the process, from formulating ideas to completion of the current stage.

Findings

Meaningful and high-impact space adjustments do not necessarily entail extensive budgetary investments. They do entail, however, developing comprehensive goals and directions and a level of collaboration among library departments and relevant academic units in order to deliver cohesive services, programming, and a creative, nimble response to the constantly changing needs of the patron.

Practical implications

We believe that these high-impact, cost-conscious improvements provide a useful model for other small academic libraries preparing to reconfigure or renovate their spaces. We offer a model for creating a dynamic, service-centered space on a limited budget.

Originality/value

The overwhelming majority of the literature related to library spaces focuses on large universities, and the treatment of space topics in small undergraduate colleges, and liberal arts colleges in particular, is strikingly negligent. This case study of a small liberal arts college will help fill the void by adding to the rare voices commenting on library spaces in liberal arts colleges.

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Article
Publication date: 16 November 2015

Ina Fourie and Anika Meyer

Much has been published on makerspaces: the history, development and progress and how they are used – stories of successes and opinions on their potential. The purpose of…

Abstract

Purpose

Much has been published on makerspaces: the history, development and progress and how they are used – stories of successes and opinions on their potential. The purpose of this paper is to comment on such publications within the library and information science (LIS) literature and to warn libraries to not only focus on providing physical spaces and tools but to explore the bigger potential of extended, interconnected spaces for information and information resources and “mutations” of makerspaces such as makerlearning.

Design/methodology/approach

The contribution is based on a pragmatic and reflective analysis of the LIS literature on makerspaces. The questions are: what to make of the literature, and what needs to be done to enrich the subject literature to support an interconnected approach to makerspaces and information resources and information support?

Findings

There is a very strong focus in the literature on libraries as physical spaces for makerspaces, the planning, provision, maintenance and how-we-do-it approaches. Although very important this does not sufficiently explore an interconnection between makerspaces and an expanded information-related involvement of libraries, e.g. in information literacy training, guided inquiry, bridging the digital divide, research (embedded librarianship) and community support.

Research limitations/implications

There are many publications on makerspaces in the LIS literature. They however, mostly do not reflect on the opportunities to take a more holistic look at the potential of makerspaces in libraries interconnected to the use of information resources, and information-related support and intervention from libraries.

Originality/value

Although there are many papers on makerspaces the purpose of this contribution is to focus on extended input from libraries.

Details

Library Hi Tech, vol. 33 no. 4
Type: Research Article
ISSN: 0737-8831

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Book part
Publication date: 23 November 2011

Christian Seelos, Johanna Mair, Julie Battilana and M. Tina Dacin

Social enterprise organizations (SEOs) arise from entrepreneurial activities with the aim to achieve social goals. SEOs have been identified as alternative and/or…

Abstract

Social enterprise organizations (SEOs) arise from entrepreneurial activities with the aim to achieve social goals. SEOs have been identified as alternative and/or complementary to the actions of governments and international organizations to address poverty and poverty-related social needs. Using a number of illustrative cases, we explore how variation of local institutional mechanisms shapes the local “face of poverty” in different communities and how this relates to variations in the emergence and strategic orientations of SEOs. We develop a model of the productive opportunity space for SEOs as a basis and an inspiration for further scholarly inquiry.

Details

Communities and Organizations
Type: Book
ISBN: 978-1-78052-284-5

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Article
Publication date: 7 July 2014

Susan A. Brown

The purpose of this paper is to discuss the need for integrating a focus on digital literacies and digital ethics into sustainability education, proposing a…

Abstract

Purpose

The purpose of this paper is to discuss the need for integrating a focus on digital literacies and digital ethics into sustainability education, proposing a conceptualization of these for sustainability education.

Design/methodology/approach

The paper draws on relevant literature in the field of sustainability education and in the field of digital literacies and digital ethics. It synthesizes perspectives in both fields to form a conceptualization of digital literacies and digital ethics for sustainability education.

Findings

The paper conceptualizes “digital literacies” as a capacity to reflect on the nature of digital space in relation to sustainability challenges and “digital ethics” as a capacity to reflexively engage with digital space in ways which build rich discourses around sustainability. Critically reflective and exploratory activities in digital space are a means of developing these capacities.

Originality/value

The conceptualization allows sustainability education to account for the increased role digital space plays in shaping views of sustainability challenges. It proposes a pedagogical approach to doing this.

Details

International Journal of Sustainability in Higher Education, vol. 15 no. 3
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 6 February 2007

William Fawcett and Andrew Chadwick

To model the floorspace demand of office‐based organisations in which employees spend periods of time working at off‐site locations, and identify the scope for efficiency…

Abstract

Purpose

To model the floorspace demand of office‐based organisations in which employees spend periods of time working at off‐site locations, and identify the scope for efficiency improvements.

Design/methodology/approach

The paper compares the experience gained in applying an innovative method of space‐planning in practice, with mathematical simulations of activity‐space scenarios. Both approaches are described.

Findings

Experience in practice demonstrates that significant reductions can be made in the floorspace demand of many office‐based organisations, but the simulations show that is not feasible to achieve a perfect activity‐space “fit” when the pattern of activities is uncertain. Space‐time management becomes increasingly critical as office floorspace is used more efficiently.

Originality/value

Shows that there are opportunities for reducing the floorspace demand of most organisations compared to current usage, but there is a limit on achievable efficiency gains.

Details

Journal of Corporate Real Estate, vol. 9 no. 1
Type: Research Article
ISSN: 1463-001X

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