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Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

Internal gearings are commonly used in transmissions due to their advantages like high-power density. To ensure high efficiency, load-carrying capacity and good noise behavior, a profound knowledge of the local gear mesh is essential. The tooth contact of internal gears relates to a convex and concave surface that form a conformal contact. This is in contrast to external gears, where two convex surfaces form a contraformal contact. This paper aims at a better understanding of conformal contacts under elastohydrodynamic lubrication (EHL) to improve the design of internal gearings.

An existing numerical EHL model is used for studying the characteristic properties of a hard conformal EHL line contact. A hard contraformal EHL line contact is studied as reference. Non-Newtonian fluid behavior and thermal effects are considered. By taking into account the local contact conformity and kinematics, the effects and relevance of the curvature of the lubricant gap and micro-slip are analyzed. In a parameter study, scale effects of the contact radii on film thickness, temperature rise and friction are examined.

The curvature of the lubricant gap and effects of micro-slip are small in hard conformal EHL line contacts. For high micro-slip, it can be neglected. Hence, the modeling of conformal contacts using an equivalent geometry of the contact problem is reasonable. The parameter study shows beneficial tribological aspects of the conformal contact compared to the contraformal contact. Higher film thickness and lower fluid coefficient of friction are observed for conformal contacts, which can be attributed to lower pressures for the case of the same external normal force, or to a higher contact temperature rise for the case of equivalent contact pressure.

Despite its widespread existence, the local geometry and kinematics in hard conformal EHL line contacts like in internal gearings have been rarely studied. The findings help for a better understanding of local contact characteristics and its relevance. The quantified scale effects help to improve the efficiency and load-carrying capacity of machine elements with hard conformal EHL contacts, like internal gearings.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-12-2022-0366/

Immigrants, asylum seekers and refugees living in Europe face a number of challenges in accessing or using health information and healthcare services available in their host countries. To resolve these issues and deliver the necessary services, providers must take a comprehensive approach to better understand the types of health information and healthcare services that these individuals need, seek and use. Therefore, the purpose of this paper is to develop that comprehensive approach.

In this paper, a systematic literature review of peer-reviewed publications was performed, with 3.013 articles collected from various databases. A total of 57 qualifying papers on studies conducted in Europe were included in the review after applying the predefined inclusion and exclusion requirements, screening processes and eliminating duplicates. The information seeking and communication model (ISCM) was used in the analysis.

The findings revealed that while many health information and healthcare services are accessible in Europe for immigrants, asylum seekers and refugees, many of these individuals are unaware of their existence or how to access them. While our findings do not specify what health-related information these groups need, use or seek, they do suggest the importance and value of providing mental health, sexual health and HIV, as well as pregnancy and childbirth information and services. Furthermore, according to our results, health information services should be fact-based, easy to understand and raise awareness about healthcare structure and services available in Europe for this vulnerable population.

This study has a range of practical implications, including (1) highlighting the need for mental health and behavioural health services and (2) stressing the value of addressing cultural context and religious values while investigating (health) information seeking of people with foreign background.

This is one of the first studies to systematically review and examine the behaviour of immigrants, asylum seekers and refugees in relation to health information and healthcare services in the European context.

This chapter examines representations of gender in online modafinil markets. While gender has often been absent from scholarship on online drug markets, our analysis demonstrates the ubiquity of gender in representations of modafinil users and sellers. The analysis draws on visual images, blogs, and marketing emails relating to three websites selling modafinil, discussed pseudonymously. We describe the range of ways that notions of gender are represented in advertising. Although women represent around 40% of that buying modafinil online, websites and communications tended not to feature women. Although sexist stereotypes of women were rarely present (in contrast to direct-to-consumer pharmaceutical advertising), the ways that modafinil was imagined tended to focus narrowly on corporate spheres of work and productivity. We contrast this narrow imaginary with female journalists’ own accounts of using modafinil to manage illness and enhance creativity. Thus, we conclude that the ways that modafinil has been imagined reflects working assumptions as to who is considered the ‘normal’ participant in online modafinil markets.

This paper identifies the challenges during a recent disaster relief operation in a developing country where the humanitarian response is dominated by national actors, with international actors having a minor role.

A case study design is used; the main data sources are semi-structured interviews with 43 informants involved in the 2017 Kermanshah earthquake relief operation.

The findings suggest that humanitarian practitioners deal with multiple challenges during disaster relief operations. One group of challenges relates to humanitarian logistics (HL) like needs assessment, procurement, warehousing, transportation and distribution, all widely discussed in the literature. Another involves the growing use of social media, legitimacy regulations and the engagement of new humanitarian actors (HAs) like social media activists and celebrities. These factors have not been extensively studied in the literature; given their growing influence, they require more scholarly attention.

The findings will help humanitarian practitioners and policymakers better understand the challenges involved in disaster relief operations conducted by multiple actors and thus help them improve their practices, including the creation of proper regulations, policies and logistics strategies.

The study uses primary data on a recent disaster to assess and extend the findings of previous studies regarding HL challenges. It also elaborates on the critical non-logistical challenges that influence aid delivery in emergency responses, including the growth of social media, regulations and the engagement of new HAs. The results may motivate future empirical and modelling studies to investigate the identified challenges and identify practices to mitigate them.

In this study the authors aim to outline new ways of information extraction for automated valuation models, which in turn would help to increase transparency in valuation procedures and thus contribute to more reliable statements about the value of real estate.

The authors hypothesize that empirical error in the interpretation and qualitative assessment of visual content can be minimized by collating the assessments of multiple individuals and through use of repeated trials. Motivated by this problem, the authors developed an experimental approach for semi-automatic extraction of qualitative real estate metadata based on Comparative Judgments and Deep Learning. The authors evaluate the feasibility of our approach with the help of Hedonic Models.

The results show that the collated assessments of qualitative features of interior images show a notable effect on the price models and thus over potential for further research within this paradigm.

To the best of the authors’ knowledge, this is the first approach that combines and collates the subjective ratings of visual features and deep learning for real estate use cases.

Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge?

The research applied a pre–post questionnaire research method to gauge the students' ability to apply their theoretical knowledge to a practical scenario before and after the simulation.

From the results, it is apparent that the students were inspired with confidence in getting to terms with the application of their theoretical knowledge in a real-life scenario. The computer simulation provided the platform for learning to take place in a practical environment without the risk of errors that would translate into real financial consequences.

The contribution of this research can be found in a teaching intervention that may support the training of future tax professionals in practical application skills. The contribution can be extended to the enhancement of education in the field of taxation, particularly with the results' showing that the students experienced high levels of increased confidence in their application of theoretical knowledge to real-life scenarios.

The family is one of the foundations of society; its significance for societal redistribution in modern societies, though, remains particularly unclear. A major reason for this is that theoretical approaches to societal redistribution have not adequately included family either in social philosophy or in welfare state theory. As a consequence, also empirical analyses of differences and developments in societal redistribution have not included family or only in as far as family is affected by other redistributive principles. This paper contributes to filling this theoretical gap.

This paper theorises family as a redistributive principle. With reference to the major theoretical concepts of redistribution, it identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution.

Approaches to redistribution are shaped by distinct concepts of equal or unequal exchange, the relevant actors they identify and by different understandings of the economy. These distinctions are central to understanding the position of family in societal redistribution. With reference to the major theoretical concepts of redistribution, this paper identifies the relevant dimensions of family in societal redistribution and develops a typology of its inclusion in societal redistribution. Further investigations might draw on this typology and detect the theoretical foundations of its conceptualisations and its similarities to and deviations from the developed types.

This paper provides a theoretical groundwork for theoretical and empirical investigations of societal redistribution and for better comprehending its international variation. It aims to initiate a fundamental rethinking of the usual understanding of societal redistribution that widely ignores family as a redistributive principle of its own.

How can social presence, participation and a sense of community be formed in an online setting without compromising on social connectedness through physical distancing? Under consideration of the goals for an Education for Sustainable Development, transformative science and the social techniques of Theory U, developed by Otto Scharmer (2016), an online Community of Inquiry of researchers, practitioners and learners was to be developed, followed and observed to discuss the question whether and how it was possible to create an awareness-based, future-oriented and socially committed online community that would enrich social transformation processes.

Methods of 1st, 2nd and 3rd person research were applied, as well as group discussions, one Mentimeter survey and one standardised questionnaire with an open question.

Results indicate that it is not only possible to create a feeling of community in an online setting, but also point to the terms and conditions which act as enablers and influencers, like seeing each other face-to-face, collective check-ins and check-outs as well as small group break-out sessions. Video conferencing and the practicing of rules of conduct and communication, also referred to as netiquette, enable a transcendence of the physical distance to reach a feeling of belonging and social presence in the perception of the participants.

In line with global sustainable development, the study also sets an example for how to reduce personal emissions when planning an international conference. Also, it shows how to create online spaces to connect people worldwide, which will support to take over responsibilities as world citizens.