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Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality.

Using a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018.

The initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency.

To the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.

There is evidence that both hypnotherapy and virtual reality (VR) can be helpful in reducing perceived stress in the general population. This is a feasibility and acceptability trial of an intervention combining hypnotherapy and VR to establish its acceptability in students. This study aims to establish whether students found the experience acceptable, described any adverse effects and whether they reported feeling calmer after the experience.

The study was testing the hypothesis that students would attend the sessions and find the experience acceptable. A secondary hypothesis was that preliminary qualitative and quantitative evaluation of measures of stress and wellbeing would signal potential improvements.

All participants completed all three sessions. No side effects were reported. Visual analogue scales recorded each day assessing the immediate effect improved. At the end of the intervention, there was an increase in wellbeing of 2.40 (95% CI: 1.33, 3.53, p = 0.006), and a decrease in depression of 0.73 (95% CI: 0.40, 1.07, p = 0.010), reflecting large effect sizes of 0.76 and 0.83, respectively. Qualitative feedback was generally very positive.

This study is small with just 15 students and was over a short period of time. The recruitment method meant there was no way to establish whether the volunteer students were representative of the general student population in terms of mental wellbeing. There was no control arm.

The preliminary results suggest that a larger controlled trial is justified.

This VR experience may have benefit to university students and to the wider population.

This described the evaluation of a novel intervention for perceived stress combining hypnotherapy and virtual reality in a group of healthcare students, with promising results suggesting further evaluation is needed.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.

Past research has shown there is a relationship between body image, sexual behavior, and pleasure. However, the majority of this research has centered on heterosexual participants. In this analysis, the author considers how this relationship between body image, sexual behavior, and pleasure may look within women and genderqueer individuals who are all AFAB (assigned female at birth) with 26 out of 30 participants identifying as LGBTQIA+. The author examines perceptions of body size, body hair, and genitals to consider how intersections of social structures – specifically internalized sexism, racism, and misogyny – influence the participants’ experience of sexual interactions. Both resistance and embodiment of traditional gender norms, even as queer women and genderqueer individuals, were examined in these narratives. The majority of the moments where traditional gender norms are examined describe situations when the participants were sexually interacting with cis-gendered men.

Are divestitures really just the “flip side” of acquisitions? Both divestiture and acquisition are important processes for firm scope change. Frequently, these processes are considered to be “two sides of the same coin” wherein a divestiture is simply an acquisition performed “in reverse.” In contrast to this perspective, the authors submit that these two corporate strategic processes have fundamental differences in their motivations, implementation, and ramifications. Failure to recognize and address these differences could have serious consequences for firms, especially in the domains of capability development and deployment. In this chapter, the authors begin by recognizing the similarities between divestitures and acquisitions that have contributed to their “mirror image” reputations. The authors then identify and categorize the major differences between divestitures and acquisitions and explain how these distinctions can present significant challenges to firms when building and utilizing their corresponding divestiture and acquisition capabilities. Finally, the authors leverage these insights to develop not only suggestions for future research but also recommendations for firms to avoid succumbing to the fallacy of sameness between divestitures and acquisitions – and perhaps even successfully exploit it – when building, wielding, and honing the tools in their capability portfolios.