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This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Research has focused primarily on the antecedents that influence the risk taking of CEOs themselves. This study examines how an important event experienced by a CEO at a direct rival firm influences a CEO's risk-taking. It also examines how prior firm performance relative to aspirations moderates the relationship.

In order to test the hypothesis, the authors perform an a difference-in-differences methodology.

Using a difference-in-differences methodology, we find that when a CEO wins a prestigious CEO award, competitor CEOs increase their firm risk-taking in the post-award period. The proclivity becomes stronger when their prior firm performance relative to aspirations is better. These findings suggest that a CEO winning a prominent CEO award influences competitor CEOs' risk-taking.

This study contributes to the literature on managerial risk-taking by highlighting that a star CEO winning a prominent award may serve as a striving aspiration and induce competitor CEOs to take risks, and that two different types of aspirations – striving and competitive aspirations – interact to influence the competitor CEOs' risk-taking.

The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through quantified and economic means.

This article leans on Heidegger’s thoughts on the essence of technology and his ontological view on being to show the dangers that lie in this quantification of researchers and research.

Despite the benefits that information systems (ISs) offer to people and research, it seems that technology has made it possible to objectify researchers and research. This has a negative impact on the academe and should thus be looked into especially by the IS field, which should note the problems that exist in its core. This phenomenon of quantified academics is clearly visible at academic quantification sites, where academics are evaluated using metrics that count their output. It seems that the essence of technology has disturbed the way research is valued by emphasising its quantifiable aspects. The study claims that it is important to look for other ways to evaluate researchers rather than trying to maximise research production, which has led to the flooding of articles that few have the time or interest to read.

This paper offers new insights into the current phenomenon of quantification of academics and underlines the need for critical changes if in order to achieve the academic culture that is desirable for future academics.

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's long-standing reputation for promoting diverse content and supporting a progressive organizational culture.

Using the circuit of culture (CoC) as a theoretical framework, this study applies a case study approach to analyze internal communication and strategic public relations in addressing this crisis.

This study's findings illustrate that by failing to interpret two of the five moments of the CoC, production and identity, Netflix negated the very values that constitute its brand. These findings have implications for how public relations' long-standing focus on two-way symmetrical communication is problematic, especially in the workplace.

The findings situate how the exertion of power within an organization, particularly in moments of identity and production, problematize the role of two-way symmetrical communication within an organization in crisis.

The research evaluated the feasibility of 3D dynamic fit utilizing female compression tops by comparatively analyzing the virtual and actual dynamic fit.

Six female participants were 3D body-scanned and photographed in compression tops in four types of athletic movements (pull-up, kettlebell swing, circle-crunch and sit-up). Fit measurements, waist cross-sectional areas, waist width, waist depth, numerical simulation of clothing pressure (kPa) and objective pressure measurements (kPa) were collected from 3D virtual animation, 3D fit scan data and actual photos with the four types of athletic motions. The data were comparatively investigated between virtual and actual dynamic fit.

The 3D-animated body was not reflected with human body deformation because only bone structure was changed while maintaining the constant forms of muscle and body surface in athletic movements. Due to this consistency of virtual dynamic fit, there were significant differences with the actual dynamic fit at the top length, shoulder width and waist cross-sectional areas. Also, the virtual dynamic pressure indicated significantly higher levels than the objective dynamic pressure while presenting no significant correlations at the front neckline, breast, lateral waist, upper back, back armhole and back waist.

This study is the first to verify multiple aspects of virtual dynamic fit using 3D digital technology. This study provided useful information about which aspects of the current virtual animation need to be improved to apply in the dynamic fit evaluation.

This study aims to introduce the design and the design process for an innovative sanitary fixture to be used in public facilities for the purpose of ablution. This purpose-made fixture is needed to support the hygienic, safe and comfortable performance of this essential function in public facilities in many parts of the world. The study also clarifies the need for this function and critically reviews current designs to address it.

The study started by critically reviewing the standard built-in models for ablution. It also identified and analyzed new approaches to designing standalone ablution fixtures. The study then specified the characteristics of a better ablution fixture and involved drafting a design based on these characteristics, making a wooden prototype to test the design and receiving users’ feedback. The design was adjusted and tested again for more feedback. Finally, the study resulted in the development of a final design. It used digital fabrication to create the design prototype with improved aesthetics, tested it again and received user feedback.

A survey of users showed that they found the innovative fixture more comfortable and safer than the commonly used built-in models. The main concern was the potential for water to splash on clothes from the high faucet.

In addition to showing an innovative design for a purpose-made sanitary fixture for ablution, the study makes the reader aware of the various challenges of providing a hygienic, safe and comfortable facility for users to perform this function. This is very useful for the many designers and facility managers who deal with the issue.

Public-private partnership (PPP) highway projects in India are undertaken at both state and national levels, such that differences exist in how the procuring authorities manage project risk during the development and construction phase under different institutional frameworks. This study assesses the performance implication of the different administrative positionings of the procuring authority.

A data set of 516 PPP highway projects implemented in India formed the basis of this study. Means comparison, ordinary least squares (OLS) regression and seemingly unrelated regression were used to assess the impact of procuring authority on schedule performance.

The findings suggest that the state and the national highway projects were no different in achieving financial closure. However, the administrative positioning of the procuring authorities had a significant impact on other schedule performance variables. The construction of the state highway projects started quickly after the financial closure compared to the national highway projects. Moreover, the state highway projects were not only planned to be implemented at a faster rate but they were actually implemented at a faster rate and had a lower time overrun.

Procuring authorities under the state governments, being closer to the project, are better placed to manage project risk than those under the national government.

The administrative distance of the procuring authority from the PPP project and its implication on performance has never been studied.