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The systematic assessment of working capital requirement in construction projects deals with the analysis of various quantitative and qualitative factors in which information is subjective and based on uncertainty. There exists an inherent difficulty in the classical approach to evaluate the impact of qualitative factors for the assessment of working capital requirement. This paper presents a methodology to incorporate linguistic variables into workable mathematical propositions for the assessment of working capital using fuzzy set theory. This article takes into consideration the uncertainty associated with many of the project resource variables and these are reflected satisfactorily in the working capital computations. A case study illustrates the application of the fuzzy set approach. The results of the case study demonstrate the superiority of the fuzzy set approach to classical methods in the assessment of realistic working capital requirements for construction projects.

Age-difference in couple relationships in Mexico and Latin America has been a field of study predominantly approached by demographers and sociodemographers. In Western Europe and North America, the tendency is similar yet sociologists and anthropologists have contributed important knowledge to this discussion. The results of both groups of studies show that in most societies men marry and cohabitate with women younger than them and that in a rather small percentage women are older than men. The discussion on the reasons for which men prefer younger women or women prefer older men when marrying and cohabitating go from psychological to economic grounds. This study aims to contribute to the discussion on the reasons for which this pattern persists by study examining the narratives of 81 Mexican heterosexual men and women from three generations. This is done from a qualitative and sociological standpoint that approaches the age differences from the subjectivity and intimacy of the interviewees aiming to understand (i) the meanings of the age-gap and age discrepancy, (ii) the role of schooling and social class in the significance of the age-gap and age-discrepancy relationships, and (iii) the gender inequality in age-gap relationships. The data show that amid a vigorous and strong trend of unions between older men and younger women where great gender inequalities may persist, there are signs of cultural change that show the discomfort and stigma of such differences. This, rather than being a contradiction, reveals how schooling and social origin affect the resignification of the difference, and moreover, suggests that the power relations in the couple are more equitable.

The following is an annotated list of materials dealing with orientation to library facilities and services, instruction in the use of information resources, and research and computer skills related to retrieving, using, and evaluating information. This review, the fifteenth to be published in Reference Services Review, includes items in English published in 1988. A few are not annotated because the compiler could not obtain copies of them for this review.

Library instruction has become a public services program at most academic libraries. As such, it has the potential of being a library's most innovative and visible program. Yet, no matter how innovative, such a program cannot become visible without the support of the entire university community. Librarians, administrators, faculty members, and students alike must perceive a need and value for an instructional program if it is to be implemented successfully.

The following is an annotated list of materials dealing with orientation to library facilities and services, instruction in the use of information resources, and research and computer skills related to retrieving, using, and evaluating information. This review, the sixteenth to be published in Reference Services Review, includes items in English published in 1989. A few are not annotated because the compiler could not obtain copies of them for this review.

This paper aims to provoke a conversation in marketing scholarship about the overlooked political nature of doing research, particularly for those who research issues of social (in)justice. It suggests a paradigmatic shift in how researchers might view and operationalise social justice work in marketing. Emancipatory praxis framework offers scholars an alternative way to think about the methodology, design and politics of researching issues of social relevance.

This is a conceptual paper drawing on critical theory to argue for a new methodological shift towards emancipatory praxis.

As social justice research involves a dialectical relationship between crises and critique, the concept of emancipation acts as a methodological catalyst for furthering debate about social (in)justice in marketing. This paper identifies a set of methodological troubles and challenges that may disrupt the boundaries of knowledge-making. A set of methodological responses to these issues illustrating how emancipatory research facilitates social action is outlined.

Emancipatory praxis offers marketing scholars an alternative methodological direction in the hope that more impactful and useful ways of knowing can emerge.

The paper is intended to change the ways that researchers work in practical and concrete terms on issues of social (in)justice.

Although this paper is theoretical, it argues for an alternative methodological approach to research that reorients researchers towards a politicised praxis with emancipatory relevancy.

Emancipatory praxis offers a new openly politicised methodological alternative for addressing problems of social relevance in marketing. As a continuous political and emancipatory task for researchers, social justice research involves empirical encounters with politics, advocacy and democratic participation, where equality is the methodological starting point for research design and decisions as much as it is the end goal.

The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research focusing on the analysis of information disclosed by companies. The purpose of this study is to contribute a reflection on the papers that have been published on social and environmental accounting from 2000 to 2006.

A literature review of the papers examining social and environmental matters published in selected accounting journals allows the identification of the key content issues, methodologies and research questions which have been predominant in the social environmental accounting research (SEAR) area. It also enables one to pin‐point areas for future research.

The content was examined and classified in four groups: social and environmental accounting systems; social and environmental disclosures; regulation impact; and relations among environmental disclosure and environmental performance. For each group, the research method; data origins and type of data; industry and country were identified. Almost all the studies are based on content analysis and interviews. Data are collected not only from the financial statements but also from other types of information disclosed by companies. In many cases, industry activities are selected carefully and most of the studies used data from the UK, Australia, and the USA.

The paper provides a contribution to the development of the SEAR area, exploring different views. It also helps schools to identify areas for future research.

The Economic and Social Science Research Council’s Innovation Agenda singled out “more innovation” as a key weapon for UK companies to outperform world competitors. This research explores this Innovation Agenda from an HE perspective, and reports on a study of a final year undergraduate course in Creative Management. Students, in syndicate groups, were asked to invent their own business idea. By simulating make‐believe situations in the classroom, we aimed to approximate feelings purportedly experienced by business managers as they innovate, such as “creative tension” and “strategic discomfort”. This article argues that preparedness for creative tension is now a necessity for business graduates. Additionally, it proposes that an awareness of discomfiting strategic effects of renewal is worthwhile. For example, how might students have coped with the shock to IBM during the demise of the computer mainframe market?

When new interventions are piloted, the implementation process often takes a back seat but can be key to ensuring that an intervention is successful. This paper aims to highlight the enablers and challenges encountered when implementing a nature-based intervention for people living with dementia.

The evaluation adopted a mixed methods approach including case studies, telephone interviews with delegates and interviews with participants. Thematic analysis was used to identify overarching themes relating to the enablers and challenges of implementing the intervention.

Challenges related to understanding how the intervention fitted with existing work and practicalities of what an organisation can offer to support the implementation process. A stable underlying support structure for delegates is required, along with suitable advertising, transport and facilities to support participants. While there is no “one size fits all” approach to implementing an intervention, these findings will help organisations to consider where to focus their support.

The implementation of interventions is often poorly understood but is important when supporting the wider roll out of an intervention. While this paper reports on a nature-based intervention, the learning will be relevant and applicable more broadly for organisations aiming to implement a new intervention and complements previous work relating to the challenges of implementing arts activities.

The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices.

This empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites.

The findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting.

These findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.