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The University of Tennessee Knoxville’s Libraries has set aside space and stocked it with treadmill desks, standing desks, cycling desks and balance chairs to encourage physical activity while using library space to promote active learning. The purpose of this paper is to assess the impact of this innovative space on library users through a study conducted by a research team using observations and short surveys to gather information about usage trends and user perceptions of this “active learning space.”

This study used both ethnographish observation and self-selected survey. Researcher observation notes were used to gather usage rates of the space and equipment in the space, and survey responses were coded for themes to identify user perceptions around the space.

The findings strongly suggest that users find mental and physical health value in the “active learning space” and many would find value in the expansion and improvement of the space.

The limitations of this study include a shorter observation period compared to the survey collection period and limited demographic collection to shorten the survey instrument.

However, this study was able to assess how an active learning space in an academic library can influence and have a significant impact on student success.

The purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This paper focusses on developing countries (DCs) and suggests a future research agenda. In recent decades, many DCs have undergone reforms in the professionalisation of accounting (PA).

Extant research articles are selected from major accounting journals between 1995 and 2020 for the review. A conceptual analysis of the selected literature is presented to evaluate the focus and scope of existing work.

Previous empirical research on DCs has focused on the state and political ideology, religion and Sharia law, racial/class discrimination, colonialism and closure (e.g. the monopolisation of accounting work). Also, a complex set of globalisation, political, economic, and social contexts. In particular, a strong tradition of British accounting associations providing accounting qualifications in DCs is noted. Future research should aim to examine such issues as the politics of decolonisation, domination, neoliberalism, competition from Western professional associations, accounting in state-owned organisations, government accounting reforms, and social and environmental accounting issues.

This paper covers only PA research in high-ranked English language accounting journals and chapters of a monograph. Accounting research published in other languages and lower-ranked journals could be imperative sources as well but not included in this study.

While PA has been explored in a variety of locations and from different perspectives in Western countries, a review in DCs was lacking.

Looks at the reasons for the collapse of both regimes and considers the importance of repression with these developments. Contrasts the methods of Imperial Russia with the Bolsheviks looking at Court proceedings, prison conditions, education and propaganda in prison, exile and the secret police. Concludes that whilst social support is usually seen as essential for survival of a system, repression is not regarded as a positive element but can become the method for a system’s survival and stability.

The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999.

The paper starts with a discussion of the research articles of the Special Issue. It then identifies research that has cited papers in the Special Issue and which focusses on professionalization in Asia to identify relevant subsequent research. In addition, a literature search is conducted to locate post-1999 work that has not cited papers from the Special Issue but has investigated the same topic area. Analyzing both sets of work enables an integrated review of the field and aids the identification of future research opportunities. The study covers published research articles and books on professionalization projects in Asia from 1999 to 2018. In this paper, reference to Asia focusses on East Asia (including countries such as China and Japan), South Asia (including countries such as Bangladesh, India and Sri Lanka), and South East Asia (including countries such as Brunei, Cambodia, Indonesia, Malaysia, the Philippines and Vietnam). Given the elapsed time of near 20 years, there has been sufficient time for research to be published. Therefore, the review focusses on published output only and does not discuss unpublished theses, conference proceedings nor working papers.

First, the Special Issue of AAAJ in 1999 generally adopted a critical lens and studied professionalization as projects of market closure and collective mobility. The corporatist framework of Puxty et al. (1987) provided a useful framing to analyze the influence of states, markets and communities on professionalization. Second, the Special Issue has helped to spur interest in understanding professionalization in the region. Post-1999, there are studies of countries not covered in the Special Issue. Third, the themes identified in the Special Issue continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms. Finally, future research could usefully focus on: the distinctive and more expansive role of Asian state agencies; the conduct of deeper comparative research; the role of accounting firms in the region; and the impact of transnational agencies such as the International Federation of Accountants and the World Bank.

There are three limitations. First, the review of literature omits unpublished research such as PhD theses and working papers. Second, it focusses only on research published in English. As a result, some work may be excluded. Third, it assesses the contribution of a single issue (i.e. the 1999 AAAJ Special Issue) and does not discuss work that preceded 1999.

This paper is aimed at assessing the impact of the 1999 Special Issue but also presents a wide-ranging analytical review of published research on accounting professionalization in Asia since 1999. The paper identifies several areas for future research and proposes a modified model of state-market-community-profession relations. In particular, the paper emphasizes the large and distinctive roles of Asian state agencies and the activities of transnational actors (both those within the profession as well as those that are external).

Considers the changing demographics in the USA, the glass ceiling, issues in employment and affirmative action issues. Uses the aerospace industry as a case study with examples of discrimination claims and their outcomes. Provides brief recommendations from these findings.

The purpose of this paper is to compare the performance of regression and artificial-neural-networks (ANNs) methods to estimate the running cost of building projects towards improved accuracy.

A data set of 20 building projects is used to test the performance of these two (ANNs/regression) models in estimating running cost. The concept of cost-significant-items is identified as important in assisting estimation. In addition, a stepwise technique is used to eliminate insignificant factors in regression modelling. A connection weight method is applied to determine the importance of cost factors in the performance of ANNs.

The results illustrate that the value of the coefficient of determination=99.75 per cent for ANNs model(s), with a value of 98.1 per cent utilising multiple regression (MR) model(s); second, the mean percentage error (MPE) for ANNs at a testing stage is 0.179, which is less than that of the MPE gained through MR modelling of 1.28; and third, the average accuracy is 99 per cent for ANNs model(s) and 97 per cent for MR model(s). On the basis of these results, it is concluded that an ANNs model is superior to a MR model when predicting running cost of building projects.

A means for continuous improvement for the performance of the models accuracy has been established; this may be further enhanced by future extended sample.

This work extends the knowledge base of life-cycle estimation where ANNs method has been found to reduce preparation time consumed and increasing accuracy improvement of the cost estimation.

This paper identifies the new economic force regenerating the East Asian economies in the post‐crisis era. Based on the convergence of five main economic indexes, it reclassifies the ten East Asian entities into four tiers, and highlights the language similarities among the tiers. It also discusses the inter‐ and intra‐regional economic dynamics, and the implications on further regional trade/investment, financial cooperation and monetary integration, such as a possible unifying Asian currency.

This special “Anbar Abstracts” issue of the European Business Review is split into six sections covering abstracts under the following headings: Top management issues; Marketing and distribution; Personnel and training; Information management and technology; Operations and production management; Accounting and finance.

This paper examines the realignment that is currently taking place within the property supply industry. It traces the origin of service provision within the industry during the last recession. It then outlines the evolution of service provision into a range of products, or occupancy solutions, to suit the increasingly complex needs of occupiers. The paper identifies the ‘new’ providers and explains the subtle differences in the breadth and depth of their offers. The paper ends with the key challenges facing both suppliers and occupiers of flexible solutions.

Memories and musings of the long ago reveal revolutionary changes in the world's food trade and in particular, food sources and marketing in the United Kingdom. Earliest memories of the retail food trade are of many small shops; it used to be said that, given a good site, food would always sell well. There were multiples, but none of their stores differed from the pattern and some of the firms — Upton's, the International, were household names as they are now. Others, eg., the Maypole, and names that are lost to memory, have been absorbed in the many mergers of more recent times. Food production has changed even more dramatically; countries once major sources and massive exporters, have now become equally massive importers and completely new sources of food have developed. It all reflects the political changes, resulting from two World Wars, just as the British market reflects the shifts in world production.