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This chapter presents a new approach to teach process costing that uses worksheets to create the information necessary to account for costs. The approach employs a five-column, five-row worksheet that presents weighted-average and FIFO costs per equivalent unit simultaneously. Then, the goal of process costing, accounting for costs, is formally presented in a manner to emphasize its importance. As a result, students are better able to compare and contrast the two process-costing methods.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

This paper utilizes generativity to explore the relationship between mentoring support and organizational identification, turnover intention and reciprocated mentoring in protégés.

The paper used a cross-sectional design with surveys administered to 351 working adults in the USA to test the hypotheses on the relationship between mentoring and turnover intention through organizational identification with first-stage moderation of generativity.

Employees who were high in generativity, mentoring support was positively associated with organizational identification and negatively associated with turnover intentions. Generativity was also positively related to reciprocated mentoring through the choice to mentor others, the number of mentees and the mentoring support provided.

The authors' results suggest organizations receive the greatest benefits when providing mentoring support to generative employees.

This study applies generativity to the context of mentoring by exploring the impact of mentoring support on identification with the organization, turnover intentions and willingness to mentor others by comparing the conditional effects of high generativity versus low generativity.

Identifying the flow regime is a prerequisite for accurately modeling two-phase flow. This paper aims to introduce a comprehensive data-driven workflow for flow regime identification.

A numerical two-phase flow model was validated against experimental data and was used to generate dynamic pressure signals for three different flow regimes. First, four distinct methods were used for feature extraction: discrete wavelet transform (DWT), empirical mode decomposition, power spectral density and the time series analysis method. Kernel Fisher discriminant analysis (KFDA) was used to simultaneously perform dimensionality reduction and machine learning (ML) classification for each set of features. Finally, the Shapley additive explanations (SHAP) method was applied to make the workflow explainable.

The results highlighted that the DWT + KFDA method exhibited the highest testing and training accuracy at 95.2% and 88.8%, respectively. Results also include a virtual flow regime map to facilitate the visualization of features in two dimension. Finally, SHAP analysis showed that minimum and maximum values extracted at the fourth and second signal decomposition levels of DWT are the best flow-distinguishing features.

This workflow can be applied to opaque pipes fitted with pressure sensors to achieve flow assurance and automatic monitoring of two-phase flow occurring in many process industries.

This paper presents a novel flow regime identification method by fusing dynamic pressure measurements with ML techniques. The authors’ novel DWT + KFDA method demonstrates superior performance for flow regime identification with explainability.

This study aims to analyze the platforming scenario at a Brazilian university as well as the data security process for students and professors.

This research brings an analysis through a qualitative approach of the platformization process in a Brazilian teaching institution.

The results point to a lack of knowledge on the part of teachers regarding data security in the platforming scenario, as well as the lack of effectiveness of institutions in protecting student data.

Within the Brazilian scenario, this research seeks to contribute to the discussion on platformization in view of the gaps and existing demands on this process in the country.

This study investigates how this pandemic impacted the systemic risk in Indonesia’s Islamic commercial banks (ICBs) and conventional commercial banks (CCBs). The authors use quantitative methods, and systemic risk is measured using value at risk (VaR) and Conditional Value at Risk (CoVaR). This study provides empirical evidence regarding the estimation and determination of systemic risk. By using spillover measures, the authors find a significant increase in systemic risk among the sample banks. The novelty in this research is the measurement of the level of banking risk in the dual banking system in Indonesia. This study makes profound contributions to the literature and suggests various policy recommendations, including identifying essential institutions and testing the benefits of policy responses in containing systemic risk. These findings need to be considered by the government and financial authorities in making accurate regulations and policies.

When teaching in or around the subject of care-experienced young people, it is important for information to be presented in a way that not only creates an understanding of the prevalence of care experience but also emphasises the myriad of life challenges associated with experiences of being involved in the care system.

It is known that out of the 12 million children living in England, just under 400,000 (3%) are known to the social care system at any one time and just over 82,000 of these children are ‘looked after’, under the legal guardianship of local authorities in England.

It will not be unusual for students to come to university with little or no exposure to or understanding of children in care, their lives or what it means to be care experienced. Therefore, teaching in this area needs to draw attention to the reasons as to why care experiences result in hardships, this can be done by identifying why care experience is a sensitive subject area. This chapter identifies some (but not all) of the common adversities that care-experienced young people often face inclusive of changes in accommodation and placement instability, insecure relationships, poor mental health, disrupted education, substance misuse, and poverty.

The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to improve the government’s response to the pandemic.

Understanding the implications of accountability for COVID-19 is crucial to understanding how governments should respond to future pandemics. This article provides an account of what a select committee in the UK thought were the essential elements of these accountability relationships. To do so, the authors use a neo-Roman concept of liberty to show how Parliamentary oversight of the pandemic for accountability was crucial to maintaining the liberty of citizens during the crisis and to identify what lessons need to be learnt for future crises.

The study shows that Parliamentarians were concerned that the UK government was not meeting its obligations to report openly about the COVID-19 pandemic to them. It shows that the government did make progress in reporting during the pandemic but further advancements need to be made in future for restrictions to be compatible with the protection of liberty.

The study extends the concept of neo-Roman liberty showing how it is relevant in an emergency situation and provides an account of why accountability is necessary for the preservation of liberty when the government uses emergency powers.

Governments and Parliaments need to think about how they preserve liberty during crises through enhanced accountability mechanisms and the publication of data.

The study extends previous work on liberty and calculation, providing a theorisation of the role of numbers in the protection of liberty.