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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

The purpose of this article is to recognise the different types of compensation programmes for commissioned sales employees and to establish ways to manage these programmes in an ever changing business environment. This article will identify companies who use compensation programmes for their commissioned sales employees. This article will also compare and contrast the differences between the company’s different compensation plans. Compensation management is becoming increasingly more difficult for or ganisations to control because sales employees are wanting more and more. Managers need to find out what sales employees want and give it to them in a way that is fair and specific. Being specific in compensation and incentive plans is becoming the new method for managers to follow, while at the same time promoting a team atmosphere among sales employees. Results for compensation management of commissioned sales employees do not point to one best method, but managers are encouraging sales employees to work as a group and not against each other. This would create camaraderie among employees, thus enhancing the work environment and increasing quality and quantity of sales.

This study aims to explore the conversion of metaverse marketing (MVM) into strategic agility among SMEs based on dynamic capabilities (DC) and dynamic management capabilities (DMC) theories. This paper discusses how constructs such as immersive marketing technologies (IMT), customer immersion (CI) and managerial capabilities (MC) play critical role in the transformation of MVM into strategic agility (SA).

A theoretical framework based on DC and DMC theories, and a comprehensive review of the literature on MVM, IMT, CI, MC and SA, was developed in order to theoretically investigate the relationships between MVM and SA. In this theoretical framework, MVM is the independent variable, while the dependent variable is SA. Also, IMT and CI both mediate the association between MVM and SA, while MC moderate the association between MVM and SA in one stream; and CI and SA in another stream.

This research study develops a theoretical framework that recommends nine set of important research propositions in MVM. An extensive literature review was conducted to examine the theoretical framework on the effect of MVM on SA. The proposed theoretical framework suggests that brand community development and communication, experiential marketing and personalisation in MVM, once accessed through IMT (i.e. VR, AR, MR) and CI (i.e. customer engagement, customer absorption-customer acquisition and assimilation of knowledge, presence) can produce significant SA through customer experience management, value co-creation and process innovation.

This current study develops a theoretical framework that theorise the relationship between MVM and SA rooted in literature on MVM and SA, and also based on DC and DMC perspective. The moderating effect of MC on the relationship between IMT and SA on one hand, and CI and SA on the other, provides support to IMT and CI as mediators in the transformation of MVM into SA. This study also provides insight into SME adoption of MVM and how it generates SA. Lastly, the current study contributes to the body of knowledge on MVM, IMT, CI, MC and SA.

Over the last few decades, management has witnessed a proliferation of research on mergers and acquisitions (M&As) and strategic alliances (SAs). Although both fields have been widely studied, the relationship between the two bodies of literature has not been sufficiently explored. Despite the enormous commonality between both phenomena in terms of the drivers behind them and of the critical success factors associated with the M&A and alliance process management, scholars from the two fields have rarely exchanged findings and insights, even though they may be highly relevant to each other. M&A and SA research remain mostly separated from each other, thus minimizing the ability for more mutually beneficial complementary and synergetic knowledge sharing effects.

This chapter synthesizes and compares existing theoretical perspectives from the M&A and SA literatures and identifies opportunities for future research and knowledge cross fertilization between the two fields. Building upon previous review studies about M&A and SA literatures, the authors develop a comparative longitudinal review of both literatures published in top management journals over a 27-year period. For that purpose, the authors resort to machine learning algorithms to discover thematic patterns that may have gone unnoticed by using traditional review methods.

By highlighting some of the shortcomings that limit the authors’ theoretical and practical understandings, they challenge scholars from both fields (M&A and SA) to go beyond what they think they know from compartmentalized received theory, and draw upon novel and meaningful ideas, concepts, and theoretical approaches from “the other side of the fence.” The authors believe that such a dialog will facilitate further theoretical exploration and empirical investigation of both phenomena and produce insights that will influence the practical management of M&A and SAs.

This study aims to evaluate the thermal performance of sodium alginate (SA) aerogel attached to nano SiO₂ and its radiative cooling effect on firefighting clothing without environmental pollution.

SA/SiO₂ aerogel with refractory heat insulation and enhanced radiative cooling performance was fabricated by freeze-drying method, which can be used in firefighting clothing. The microstructure, chemical composition, thermal stability, and thermal emissivity were analyzed using Fourier transform infrared spectroscopy, scanning electron microscopy, thermogravimetric analyzer and infrared emissivity measurement instrument. The radiative cooling effect of aerogel was studied using thermal infrared imager and thermocouple.

When the addition of SiO₂ is 25% of SA, the prepared aerogel has excellent heat insulation and a high radiative cooling effect. Under a clear sky, the temperature of SA/SiO₂ aerogel is 9.4°C lower than that of pure SA aerogel and 22.1°C lower than that of the simulated environment. In addition, aerogel has more exceptional heat insulation effect than other common fabrics in the heat insulation performance test.

SA/SiO₂ aerogel has passive radiative cooling function, which can efficaciously economize global energy, and it is paramount to environment-friendly cooling.

This method could pave the way for high-performance cooling materials designed for firefighting clothing to keep maintain the wearing comfort of firefighters.

SA/SiO₂ aerogel used in firefighting clothing can release heat to the low-temperature outer space in the form of thermal radiation to achieve its own cooling purpose, without additional energy supply.

We analyse the dynamics of social assistance benefit (SA) receipt among working-age adults in Britain between 1991 and 2005. The decline in the annual SA receipt rate was driven by a decline in the SA entry rate rather than by the SA exit rate (which also declined). We examine the determinants of these trends using a multivariate dynamic random effects probit model of SA receipt probabilities applied to British Household Panel Survey data. We show how the model may be used to derive year-by-year predictions of aggregate SA entry, exit and receipt rates. The analysis highlights the importance of the decline in the unemployment rate over the period and other changes in the socio-economic environment including two reforms to the income maintenance system in the 1990s and also illustrates the effects of self-selection (‘creaming’) on observed and unobserved characteristics.

Several official institutions (NBER, OECD, CEPR, and others) provide business cycle chronologies with lags ranging from three months to several years. In this paper, we propose a Markov-switching dynamic factor model that allows for a more timely estimation of turning points. We apply one-step and two-step estimation approaches to French data and compare their performance. One-step maximum likelihood estimation is confined to relatively small data sets, whereas two-step approach that uses principal components can accommodate much bigger information sets. We find that both methods give qualitatively similar results and agree with the OECD dating of recessions on a sample of monthly data covering the period 1993–2014. The two-step method is more precise in determining the beginnings and ends of recessions as given by the OECD. Both methods indicate additional downturns in the French economy that were too short to enter the OECD chronology.

Two key developments exert an important influence on the nature of human resource management (HRM) in South Africa (SA). The first is two seemingly conflicting imperatives, sometimes and arguably wrongly juxtaposed: that of developing a high-growth, globally competitive economy with fuller employment and the sociopolitical imperative of redressing past structural inequalities of access to skilled, professional, and managerial positions, as well as ownership opportunities. The first development is the related influences of globalization and multinational corporations (MNCs), information technology, and increased competition, which have become very prominent in postapartheid SA. South Africa has a dual labor market, with a well-developed formal sector employing some 8.5 million workers in standard or typical work and a growing informal labor market. In the case of the formal, knowledge-based economy, the World Wide Web, and increasing communication that the Internet has made possible, has influenced changes at the organizational level. A second development is that these changes and changing patterns of employment are having a dramatic impact on HR policies within organizations. In a knowledge-based economy, organizations rely on knowledge that is embedded deeply in the individual and in the collective subconscious. It is the property of an individual and cannot be taken away from that person (Harrison & Kessels, 2004). He or she would agree to put it in the service of the collective whole, which is known as organizational citizenship behavior (OCB). In technology-driven advanced firms in SA, there are several themes among the various models of citizenship behavior: helping behavior, sportsmanship, organizational loyalty, organizational compliance, initiative, civic virtue, and self-development (Podsakoff, MacKenzie, Paine, & Bachrach, 2000). Many of these themes overlap with the common competencies demanded by advanced MNCs. Thus OCBs rest upon a recognition of mutuality of interest and of responsibility between the organization and the individuals. Increasing globalization and worldwide competition and the knowledge-based economy have their greatest impact on business strategies, process, and practice involving, among others, management of human resources. In this chapter we examine factors influencing the management of human resources in SA and their impact on human resource practices in organizations.

As South Africa (SA) increasingly becomes overwhelmed by natural disasters, understanding disaster risk reduction (DRR) policies, institutions, processes and practices and their effects on disaster risk management (DRM) are incumbent The study reviews and empirically analyses policies, institutional frameworks and processes for disaster management in SA. Content analysis is applied to review topical secondary data, while a structured questionnaire informed by the Sendai Framework for Disaster Risk Reduction is used to collect quantitative data from a random sample of 228 disaster policy actors from five disaster-stricken metropolitan cities in five provinces in SA, namely North-West, Free State, KwaZulu-Natal, Limpopo and Mpumalanga. Empirical data were analysed using the Statistical Package for the Social Sciences (SPSS) software. Research findings reveal that SA is endowed with rich institutional policy and legal frameworks for DRM, based on the concepts of decentralisation and stakeholder participation. A positive and strong correlation between institutional framework, disaster risk identification and prioritisation, knowledge creation and management (KCM) as well as the disaster governance and DRM in SA (p = 0.000). Although the coefficient of KCM is not statistically significant, DRM behaviour was influenced at 87.2% by all four variables. Based on the recent disaster experiences and the above results, we advocate for DRR to be continuously prioritised at national and decentralised levels, to enhance effective preparedness, mitigation, disaster response and resilience building practices in SA.

Previous literature shows that activation requirements for welfare recipients reduce welfare participation. However, the effect of mandatory activation on welfare entry and exit rates has not been fully examined. In this article, we use a rich set of register data that covers the entire population of Stockholm to study how the introduction of activation programs aimed at unemployed welfare recipients in various city districts affects the probability of individuals entering and exiting social assistance (SA). Our results show that mandatory activation has no overall average effects on SA entry or SA exit. However, we do find a significant negative effect of mandatory activation on the SA entry rate for young individuals and for unmarried individuals without children. For unmarried individuals without children, we find a positive but statistically insignificant effect on the probability to leave SA. Thus, individuals with fewer family responsibilities seem to be more responsive to the reform.