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New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

As a site of contestation among job seekers, workers, and managers, the bureaucratic workplace both reproduces and erodes occupational race segregation and racial status hierarchies. Much sociological research has examined the reproduction of racial inequality at work; however, little research has examined how desegregationist forces, including civil rights movement values, enter and permeate bureaucratic workplaces into the broader polity. Our purpose in this chapter is to introduce and typologize what we refer to as “occupational activism,” defined as socially transformative individual and collective action that is conducted and realized through an occupational role or occupational community. We empirically induce and present a typology from our study of the half-century-long, post-mobilization occupational careers of over 60 veterans of the nonviolent Nashville civil rights movement of the early 1960s. The fourfold typology of occupational activism is framed in the “new” sociology of work, which emphasizes the role of worker agency and activism in determining worker life chances, and in the “varieties of activism” perspective, which treats the typology as a coherent regime of activist roles in the dialogical diffusion of civil rights movement values into, within, and out of workplaces. We conclude with a research agenda on how bureaucratic workplaces nurture and stymie occupational activism as a racially desegregationist force at work and in the broader polity.

This paper aims to examine a chain of relationships running from self-congruity with a brand – that can stem from the actual, ideal or social self – to brand attachment and from there to consumer engagement on social networking sites (SNS), specifically liking, sharing and commenting. It further advances self-extension tendency (SET) as a moderator affecting the self-congruity -> brand attachment link.

Two studies were conducted to test four hypotheses. Study 1 (n = 282) engaged a self-administered survey with students at a large Australian university. Study 2 (n = 342) was conducted amongst the members of an Australian online panel and thus, enhances generalizability.

Activated self-congruity orientations are brand-specific. Both studies reveal that two of the three self-congruity orientations affect brand attachment, which, in turn, influences consumers’ proclivity to like, share and comment on Facebook. Moreover, the self-congruity -> brand attachment relationship is moderated by SET. When SET is high, it strengthens the relationship between a self-congruity orientation and brand attachment.

Accepted methodological approaches were used to improve the veracity of the findings. Nevertheless, further research should consider a wider area of focal brands (e.g. store brands, mundane brands, luxury brands) and other SNS.

SNS are widely acknowledged as a key marketing channel affecting both pre- and post-purchasing behaviours. Discussed here are means to trigger pro-brand advocacy behaviours.

These findings extend existing theory in three ways as follows: they show social self-congruity affects brand attachment in online contexts, brand attachment is a mediating variable affecting pro-brand social networking behaviours and SET moderates the self-congruity -> brand attachment relationship. SNS are widely acknowledged as a key marketing channel affecting both pre- and post-purchase behaviours; hence, these insights have theoretical and practical relevance.

Neoliberalism has profoundly influenced the relationship between law and the state. Market rhetoric and ideology have fostered Janus faces of law, a double vision of law where both sides of the face adhere to one another through neoliberalism. One face relies on market values and individual liberty, seemingly favoring the reduction of state authority, actually to enhance law’s power. The other Janus face, also drawing on values of market efficiency and individual responsibility, expands criminal justice and its role in the state. Together the Janus faces of law diminish democratic values and practices of law in favor of economic growth, efficient governance, and punishment.

The purpose of this paper is to determine the potential predictors of anxiety about digital security, terrorist threats and support for high-tech counter measures.

In Study 1, 195 participants indicated their anxiety about digital security systems, data protection and social networking sites. In Study 2, 107 participants indicated their anxiety about domestic terrorism, international terrorism and extremist groups. In Study 3, 261 participants indicated their support for high-tech counter-terrorism measures.

Study 1 suggests that whereas anxiety about digital security systems, data protection and social networking sites was positively predicted by right-wing authoritarianism, anxiety about social networking was also negatively predicted by time spent online. Study 2 shows that time spent online was a negative predictor of anxiety about domestic terrorism. Study 3 indicates that the strongest positive predictor of support for all the measures was right-wing authoritarianism, followed by national identity.

The findings show the relevance of terror management theory to digital security and counter-terrorism.

It appears that right-wing authoritarianism and national identity may serve as mechanisms for people to subjectively counter the presented threats. This notion may inform relevant policy and practice aimed at making communities safer and potentially helps introduce counter-terror measures with less public backlash.

When designing counter-terror measures, policy makers should consider compound national identities (e.g. Catalan or Basque people).

The paper makes contribution to under-explored areas of terrorism anxiety and support for counter-terror measures.

STAFF problems in libraries are likely to become very severe within the next few months. That “best seller” among publications, the official schedule of reserved occupations, permits no reservation of librarians over the age of 35 after the middle of July, 1941. The effect of this will be that many libraries will be left almost entirely without male staffs. A number of libraries come to mind immediately where the chief librarian himself is under 35, and it is very unlikely that he will have assistants older than himself. It is true that we have never seen an emergency so severe, and perhaps there is nothing that can be done about it. It has been suggested in one quarter that librarians of neighbouring districts should undertake the supervision of any library which is to be deprived of its chief. We are quite sure that such work would gladly be undertaken in spite of the difficulties which the older librarians will experience and are already experiencing seeing that many of them are involved in Food or Civil Defence services. Each librarian must consider very carefully how his system may be preserved and be made to function during his absence: it will require much ingenuity not to lose ground. On the other hand, the use of libraries by the public, even in blitzed areas, is still so great that they are obviously an integral part of the life of our people.

Ukraine hosts thousands of international students for educational tourism, of which more than 18,000 Indian medical students were compelled to escape Ukraine under emergency conditions of war. This paper aims to examine their intention to return to Ukraine to complete their education based on an integrated theory of planned behaviour (TPB) framework with added constructs, i.e. risk perception, career anxiety, rescue and relief memory.

The data were collected from 26 February 2022 to 30 June 2022 in two phases and two modes. It was ensured that the respondents were strictly confined to Indian medical students who had travelled to Ukraine for educational tourism. SPSS 25 and AMOS 23.0 were used to analyse the data. The hypotheses proposed were statistically tested.

The analysis reveals that the extended TPB model resulted in a strong model and the empirical findings corroborate that the students’ attitude, subjective norms, perceived behavioural control and career anxiety significantly and positively influence the students’ revisit intention (RI) while risk perception and rescue and relief memory have a negative influence on the RI.

The study provides timely insights and implications to the Ukrainian tourism industry, particularly educational tourism business and medical institutions under the present turmoil, which can also act as blueprint research for destinations with a similar unstable political background.

The primary value of this research work is that it provides an understanding of the intention of medical students (educational tourists) towards revisiting the war-hit destination of Ukraine.