Search results

This paper explores the convergence of Education 4.0 and Industry 4.0 and presents a Twin Peaks model for their seamless integration.

A high-level literature review is conducted to identify and discuss the important challenges and opportunities offered by both Education 4.0 and Industry 4.0. A novel Twin Peaks model is devised for the convergence of these domains and to cope with the challenges effectively.

The proposed Twin Peak model for the convergence of Education 4.0 and Industry 4.0 suggests that the development of these two domains is interdependent. It emphasizes ethical considerations, inclusivity and understanding the concerns of stakeholders from both education and industry. We have also explained how continuous incremental adaptation within the proposed Twin Peaks model might assist in addressing concerns of one sector with the opportunities of the other.

First, Education 4.0 and Industry 4.0 are reviewed in terms of opportunities and challenges they present. Second, a novel Twin Peaks model for the convergence of Education 4.0 and Industry 4.0 is presented. The proposed discovers that the convergence is adaptive, iterative and must be ethically sound while considering the broader societal implications of the digital transformation. Third, this study also acts as a torch-bearer for the necessity for more research of this kind to guarantee that our educational ecosystem is adaptable and capable of producing the skills required for success in the era of IR4.0.

This article focuses on regional-level cooperation in higher education by examining the functional, organizational and political approaches (FOPA) framework for higher education regionalization and using supra-national regional universities as established and successful examples of regional-level higher education cooperation among countries.

A conceptual framework is used to provide the structure for analyzing the key approaches to higher education regionalization, followed by an analysis of supra-national regional universities to demonstrate the application of the model.

The FOPA framework for higher education regionalization includes three approaches. The first is the functional approach, which includes both collaborative academic and research activities among higher education institutions as well strategies and policies to help align systems across a region. The second is the organizational approach, which focuses on networks, organizations, institutions and programs, which facilitate partnerships. The third is the political approach, which includes regional-level agreements, declarations and strategic plans to promote higher education collaboration. Key higher education activities for each approach are discussed in generic terms, with examples provided from major regions of the world.

The research was based on desk research only. No interviews were conducted.

A conceptual analysis and a model were provided for the concept of regionalization of higher education and for regional universities, which can help readers locate their interests and research in the regionalization of higher education. Examples of three different types of regional universities were provided to give concrete illustrations of a regional university.

One of the rationales driving regional universities is to address and increase a sense of regional identify and to meet the social, economic and educational needs of the specified region.

Regional universities, such as the University of West Indies, Arab Open University and the Pan-Africa University, are an understudied phenomenon. Using them as innovative and sustainable examples of higher education regional cooperation and the FOPA model, this study illustrates how single-campus, multiple-campus and virtual regional universities are functioning to meet the diversified needs and priorities across a region through cooperation among countries.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.

The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.

This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.

The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.

The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.

The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.

Given the importance of green finance in a discussion of energy efficiency and clean energy, it is critical to evaluate its implications for the growth of renewable energy. This study examines the impact of green finance on renewable energy development in Singapore.

The dynamic ordinary least squares (DOLS) regression was used in this work to test such a connection.

Using the DOLS for the period 2000–2020, it was discovered that green finance aids renewable energy development in Singapore. Additionally, the findings revealed that economic growth, oil prices, energy consumption, carbon dioxide emissions and institutional factors are all positively associated with renewable energy growth, resulting in a boost in renewable energy development.

Hence, as a result, the monetary authorities of Singapore, such as financial institutions, non-governmental organisations and corporations, should prioritise renewable energy projects under green finance initiatives to boost renewable energy growth. This may assist in raising investment flows to green projects; hence, accelerating the adoption of renewable energy.

Increased Singapore's initiatives to accelerate green finance have prompted this study to examine the research question of whether green finance has a significant impact on renewable energy growth. Thus, to the best of the authors’ knowledge, this will be the first empirical study to explore the impact of green finance on renewable energy growth in the case of Singapore.

This paper analyses the impact of the COVID-19 pandemic on Myanmar’s tourism industry, identifying challenges and innovations, and predicting future trends to foster a resilient and sustainable sector.

The study uses a comprehensive analysis of tourism trends, government and private sector responses and changes in tourist behaviour, employing data, case studies and policy reviews.

The pandemic significantly disrupted Myanmar’s tourism, causing economic losses and shifts towards sustainable, outdoor and cultural experiences. Effective strategies by the government and private sector are aiding recovery and suggesting a more diverse and resilient future.

The research is limited by the availability of data during the pandemic, highlighting the need for ongoing strategy adaptation.

The study recommends digitalization, health protocols, domestic tourism focus and sustainable practices for a robust post-pandemic industry.

The study emphasizes the pandemic’s social impact on tourism-dependent communities and the need for inclusive, sustainable tourism practices.

Itprovides unique insights into COVID-19’s multifaceted impact on Myanmar’s tourism, offering valuable information for future sector strategies.

A wide gap exists between the innovation and development of self-monitoring, analysis and reporting technology (SMART) technologies and the actual adoption by older adults or those caring for them. This paper aims to increase awareness of available technologies and describes their suitability for older adults with different needs. SMART technologies are intelligent devices and systems that enable autonomous monitoring of their status, data analysis or direct feedback provision.

This is a scoping review of SMART technologies used and marketed to older adults or for providing care.

Five categories of SMART technologies were identified: (1) wearable technologies and smart tools of daily living; (2) noninvasive/unobtrusive technology (i.e. passive technologies monitoring the environment, health and behavior); (3) complex SMART systems; (4) interactive technologies; (5) assistive and rehabilitation devices. Technologies were then linked with needs related to everyday practical tasks (mainly applications supporting autonomous, independent living), social and emotional support, health monitoring/managing and compensatory assistance rehabilitation.

When developing, testing or implementing technologies for older adults, researchers should clearly identify concrete needs these technologies help meet to underscore their usefulness.

Older adults and caregivers should weigh the pros and cons of different technologies and consider the key needs of older adults before investing in any tech solution.

SMART technologies meeting older adult needs help support both independent, autonomous life for as long as possible as well as aiding in the transition to assisted or institutionalized care.

This is the first review to explicitly link existing SMART technologies with the concrete needs of older adults, serving as a useful guide for both older adults and caregivers in terms of available technology solutions.

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

The purpose of this study is to shed light on the twin transition in China in the organization of innovation processes in artificial intelligence (AI) and green technology (GT) development and to understand the role of foreign multinationals in Chinese innovation systems.

A qualitative research approach is used by interviewing executives from German multinationals with expertise in AI and GT development and organization of innovation processes in China. In total, 11 semi-structured interviews were conducted with companies, and the data were analysed with a thematic qualitative text analysis.

The findings show that AI applications for GT are primarily developed in cross-company projects that are led by local and regional authorities through the organization of industrial districts and clusters. German multinationals are either being integrated, remaining autonomous or being excluded from these twin transition innovation processes.

This paper aims to fill the gap in the literature by providing one of the first qualitative approach towards twin transition innovation processes in China and exploring the integration of multinational enterprises in cluster organizations. To the best of the author’s knowledge, this is one of the first twin transition studies from this perspective in emerging economies.

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.