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Although, a number of initiatives have been taken after the devastating Indian Ocean tsunami to institutionalise disaster risk reduction (DRR), gaps still exist in the Sri Lankan local government sector. Even after ten years, local governments are still struggling to overcome a number of challenges in relation to making resilience in the built environment. DRR has not yet been properly integrated into the local government system and, as a result, poses a significant challenge. Accordingly, the purpose of this paper is to discover the hindrances for local governments in creating disaster resilient built environment within cities and to propose ways of overcoming the identified limitations.

In total, 15 semi-structured interviews were conducted among experts from Sri Lanka who are involved in disaster management, local governments and built environment fields of study. The interviews were conducted with the intention of gaining expert knowledge pertaining to this field of study. The interviews were mainly designed to capture the current practices for instigating DRR initiatives within Sri Lanka, the role of local governments in creating a disaster resilient built environment and the associated challenges, and ways of overcoming such challenges to ensure an effective contribution to city resilience.

Primary data discovered 36 challenges along with some associated sub-challenges. The challenges were categorised under eight main themes: legal framework; lack of adequate tools, techniques and guidelines; human resource constraints; funding constraints; weaknesses in the internal systems and processes; weaknesses in the external systems; community engagement; and other challenges. The paper analyses these challenges in detail and proposes a set of recommendations to overcome the challenges in order to create disaster resilient built environments within cities.

The paper provides a descriptive analysis of how the Sri Lankan local government sector could overcome the underpinning challenges of contributing to disaster resilience in the built environment and no comparative studies were conducted with in other tsunami affected regions. Furthermore, the paper analyses partial findings of a broader research, which was aimed at developing a framework to empower local governments in creating a disaster resilient built environment.

The paper provides an extensive analysis of the challenges faced by local governments in contributing to the resilience of their built environment and proposes how these challenges could be overcome while making a worthwhile contribution to both theory and practice. Accordingly, the paper recommends major changes in policy and practice with respect to bringing local governments into DRR.

The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.

The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM).

The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice.

The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants.

This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm.

Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently.

The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.

The purpose of this paper is to evaluate innovations in intellectual property rights (IPR) databases, techniques and software tools, with an emphasis on selected new developments and their contribution towards achieving advantages for IPR management (IPRM) and wider social benefits. Several industry buzzwords are addressed, such as IPR-linked open data (IPR LOD) databases, blockchain and IPR-related techniques, acknowledged for their contribution in moving towards artificial intelligence (AI) in IPRM.

The evaluation, following an original framework developed by the authors, is based on a literature review, web analysis and interviews carried out with some of the top experts from IPR-savvy multinational companies.

The paper presents the patent databases landscape, classifying patent offices according to the format of data provided and depicting the state-of-art in the IPR LOD. An examination of existing IPR tools shows that they are not yet fully developed, with limited usability for IPRM. After reviewing the techniques, it is clear that the current state-of-the-art is insufficient to fully address AI in IPR. Uses of blockchain in IPR show that they are yet to be fully exploited on a larger scale.

A critical analysis of IPR tools, techniques and blockchain allows for the state-of-art to be assessed, and for their current and potential value with regard to the development of the economy and wider society to be considered. The paper also provides a novel classification of patent offices and an original IPR-linked open data landscape.

Taking the perspective that leadership education is similar to art education created a bridge connecting the leadership education literature with the large and rich body of literature on art education and art history. A survey of the more prominent Renaissance art academies was employed to illuminate the education practices of that extraordinary time, and then consider whether these practices had application to modern day leadership education. Results directly challenged the efficacy of the skills approach to leadership education, affirmed the importance of the mentoring method, supported the communities of practice method as a powerful tool for leadership education, argued for the idea of a talent for leadership, proposed designing leadership games and simulations that included positive and negative consequences, and stressed the importance of creating college and university based leadership academies.

This study aims to examine the effects of climate change and agricultural technologies on crop production in Vietnam for the period 1990–2018.

Several econometric techniques – such as the augmented Dickey–Fuller, Phillips–Perron, the autoregressive distributed lag (ARDL) bounds test, variance decomposition method (VDM) and impulse response function (IRF) are used for the empirical analysis.

The results of the ARDL bounds test confirm the significant dynamic relationship among the variables under consideration, with a significance level of 1%. The primary findings indicate that the average annual temperature exerts a negative influence on crop yield, both in the short term and in the long term. The utilization of fertilizer has been found to augment crop productivity, whereas the application of pesticides has demonstrated the potential to raise crop production in the short term. Moreover, both the expansion of cultivated land and the utilization of energy resources have played significant roles in enhancing agricultural output across both in the short term and in the long term. Furthermore, the robustness outcomes also validate the statistical importance of the factors examined in the context of Vietnam.

This study provides persuasive evidence for policymakers to emphasize advancements in intensive agriculture as a means to mitigate the impacts of climate change. In the research, the authors use average annual temperature as a surrogate measure for climate change, while using fertilizer and pesticide usage as surrogate indicators for agricultural technologies. Future research can concentrate on the impact of ICT, climate change (specifically pertaining to maximum temperature, minimum temperature and precipitation), and agricultural technological improvements that have an impact on cereal production.

To the best of the authors’ knowledge, this study is the first to examine how climate change and technology effect crop output in Vietnam from 1990 to 2018. Various econometrics tools, such as ARDL modeling, VDM and IRF, are used for estimation.

Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.

The purpose of this paper is to examine the effect of quality-oriented human resource practices (QHRP) on organizational ambidexterity. Furthermore, the mediating role of ambidextrous culture in the relationship between QHRP and organizational ambidexterity was assessed.

Drawing on data from 350 green agro-food companies with two respondents in each company, structural equation models were used.

This paper has been drawn up to provide some responses to the needs of the companies to be ambidextrous while applying QHRP. The findings show that there is a positive effect of QHRP on organizational ambidexterity. In addition, ambidextrous culture mediated the relationship between QHRP and organizational ambidexterity.

This research reveals key managerial aspects for QHRP implementation that facilitate firms to be more ambidextrous, and thus more efficient and innovative.

The authors illustrate the connection between quality-oriented human resource practices (QHRPs) and organizational ambidexterity under the dynamic capabilities theory. The findings contribute to the empirical evidence on the antecedents of organizational ambidexterity, and suggest that these specific QHRPs influence an organization's baseline beliefs and values and support the development of ambidextrous capabilities by means of an ambidextrous culture.

本文擬探討以質量為本的人力資源實務對組織雙元性的影響; 本文亦擬評定雙元性文化在以質量為本的人力資源實務與組織雙元性之間的關係上所扮演的中介角色。

數據取自350間綠色農產食品公司,而每間公司則有兩名應答者; 研究人員以結構方程模型進行分析。

草擬本文的目的,是要為那些於採用以質量為本的人力資源實務時需要成為雙元性的公司提供回應。我們的研究結果顯示,以質量為本的人力資源實務,對組織的雙元性是有積極和正面的效應。研究結果亦顯示,雙元性文化在以質量為本的人力資源實務與組織雙元性之間的關係上,起著中介調和的作用。

本研究展現了、若企業欲推行以質量為本的人力資源實務,以促進其雙元性,繼而成為更有效率和更具創新能力的企業,它們需致力於哪些關鍵性的管理事務呢?

我們闡明了在動態能力理論下,以質量為本的人力資源實務與組織雙元性之間的關聯。我們的研究結果,就組織雙元性的先例,提供了經驗性證據,就此,研究作出了貢獻。研究結果亦暗示,有關的特定以質量為本的人力資源實務,不僅會影響組織的基線信念和價值觀,還會通過雙元性文化,為雙元能力的發展提供支援。

The purpose of this study is to gain insight into the dynamics and considerations of professionals regarding the sharing of tacit, personal knowledge in their practice.

Adopting a social-constructivist ontology, the qualitative design deploys semi-structured interviews and focus groups. Data were coded, and analysed through interrelating and reasoning.

Personal knowledge is difficult to share precisely, but can be shared to some extent using reflection and stories. Knowledge also provides a position and professional agency, emphasising boundaries and impacting the decisions on interaction and sharing. As such, professional commitment is vulnerable and contextual and, by extension, material becomes part of this interplay of professional practice and collaborative development.

Findings imply that exchange and use of knowledge and material present in organisations are impacted by individual professionals’ autonomy and decisions, which consequently impact on employees’ practice. This calls for research that focuses on individual factors such as autonomy, professionalism and attitudes in addition to organisational and facilitative matters.

Stimulating professional commitment and interpersonal learning is a matter of valuing personal knowledge and practice to avoid protectionism, boundaries and segregated agency. Management and professionals should consider how and why individuals exchange their personal knowledge, paying attention to social structures and individuals’ voices and objectives in forming communities.

This study combines the concept of tacit knowledge with the younger field of practice theory. By connecting personal knowledge to practice, it extends agency to the material world and offers a more individual perspective to knowledge sharing in and between entities.

Domestic abuse (DA) is a major issue with serious psychological, social, societal and economic impacts. Consequently, there has been an increased focus by policymakers and multiple statutory and third-sector agencies on addressing harms associated with DA and fostering healthy intimate and domestic relationships. This paper details the development and implementation of a whole family approach to DA set within a community social services setting.

A detailed description of the development and implementation of a new whole family approach is provided. This includes a focus on the equilibrium programme, an accredited strengths-based, solution-focused group element that has been devised and established for those engaging in harmful behaviours.

The importance of governance, programme support and practitioner supervision are discussed along with the ways these are used by the service. The evaluation framework presented will enable the impact of the programme to be determined over the coming years.

There is clear need to address the significant problem of DA/intimate partner violence. This paper provides a model and accredited treatment approach to implementing a whole family approach to DA set within a community social services setting. This provides an opportunity for early intervention based on a strengths-based, solution focussed approach to addressing harmful behaviours and building skills and resilience.

This paper details a whole system approach to early intervention with families in which there is DA. Providing input via social care child and family support services prior to legal involvement provides an opportunity to avoid an escalation of harms. It also enables solutions to conflict to be found which take account of the relationship between parents and children.

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.