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By reconsidering the concept of the historic environment, the aim of this study is to better understand how heritage is expressed by examining the networks within which the cultural performances of the historic environment take place. The goal is to move beyond a purely material expression and seek the expansion of the cultural dimension of the historic environment.

Conceptually, the historic environment is considered a valuable resource for heritage expression and exploration. The databases and records that house historic environment data are venerated and frequented entities for archeologists, but arguably less so for non-specialist users. In inventorying the historic environment, databases fulfill a major role in the planning process and asset management that is often considered to be more than just perfunctory. This paper approaches historic environment records (HERs) from an actor network perspective, particularizing the social foundation and relationships within the networks governing the historic environment and the environment's associated records.

The paper concludes that the performance of HERs from an actor-network perspective is a hegemonic process that is biased toward the supply and input to and from professional users. Furthermore, the paper provides a schematic for how many of the flaws in heritage transmission have come about.

The relevance here is largely belied by the fact that HERs as both public digital resources and as heritage networks were awaiting to be addressed in depth from a theoretical point of view.

This paper examines the limitations on monetary profit maximization assumption in Quaker businesses, historically one of England's most successful set of business people. This view challenges the central theoretical assumptions of management and strategic entrepreneurship by demonstrating the influence of religious institutional logic over the profit maximization drive in business.

Using a historical analysis of Quaker religious institutional logic, the authors demonstrate how Quakers’ religious logic of simplicity in lifestyle and equality of all people led, in turn, to actions by Quaker businesses that limited the monetary profit maximizing for their businesses. Such actions are consistent with the Quakers’ belief that linked their business activities to their religious beliefs.

The present analysis shows that English Quakers had specific beliefs, enforced by the group’s willingness to expel members that limited monetary profit maximization among Quaker businesses. Thus, the authors challenge the typical assumptions of business scholars by demonstrating that business entities can succeed economically even when they do not embrace profit maximization as their core element. This paradoxical finding has the potential to significantly expand management and strategic entrepreneurship theory.

The authors discuss how religious logic can replace profit maximization as a foundation for business. This insight enriches not only the understanding of business but also of religious institutional logic. Finally, the authors address the call for greater use of historical analysis in the management literature.

The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using modified-total interpretive structural modeling (M-TISM).

Due to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance.

This research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs).

Identified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues.

A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements.

Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation.

This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts.

Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition to integrated reporting and its perceived future endorsement.

In this chapter, Mousumi De presents the principles and implications of CRT in the context of Asian and Asian American experiences including the perspective, features, strategies, and new directions on how to facilitate the preparation of teacher candidates and work with all teachers to understand the complexity of the Asian and Asian American identity, their racialized experiences, and their sociohistorical, transnational contexts that continue to influence their lived experiences. This chapter highlights the important issues and challenges facing Asians and Asian Americans that have been camouflaged by their stereotypical treatment as model minorities. It also shares the work of many scholars on approaches for promoting diversity and inclusion, such as implementing anti-racist, anti-oppressive, and inclusive history curricula, cultural citizenship education, teaching for social justice, and culturally responsive and culturally sustaining teaching for addressing the marginalization of Asians and Asian Americans.

Rising damp affects the deterioration and conservation of architectural heritage. Air cavities built next to the base of these buildings on an unsaturated floor can reduce the damage to foundations and walls due to this. These are passive systems, which are usually designed with no objective data to show their functioning and effectiveness. This is why the authors are presenting this study.

This study is presented starting with simple field equipment for representative types for a previous cataloguing of cases in Spain. The physical parameters of the air in this research are air speed and evaporation in the cavities and the base, taking the local climate and the particular formal and construction characteristics of each case study as a reference.

The results of the analysis validate the method and the efficiency of such cavities, whose performance is greater in systems with a variety of features, that is to say, those which work by thermal or wind flow rather than those which only use hygric flow.

This work is novel because there are not in situ experimental works which prove the functioning and effectiveness of these systems.

This study aims to document the hypogea churches in Lay Gayint Woreda, South Gondar, to provide information for future tourism development practices and serve as insurance against loss of value due to unmanaged deteriorative factors.

The study followed a descriptive research design with qualitative research approach. Data were collected through field observations, interviews and written sources examination.

The study explored the lesser-known hypogea churches, which have significant tourist attraction values, including environmental, historical and architectural significance. However, the use of these potential cultural resources for tourism development is not yet attempted, and their conservation status is found to be critical. This documentation work is significant both for the sake of future tourism development plans and as insurance against looming cultural losses.

This study did not record the ancient treasures of the churches because of the current political instabilities that hindered the access of data. However, it has implication for the need of an extensive documentation activity to trace the cultural resources in the remote areas of the country for future tourism development and conservation practices.

This paper documented the remote hypogea churches not only for the purpose of future tourism development plan but also as an insurance of their values against unmanaged destructive factors.

This chapter explores the ways in which border imperialism, a concept widely attributed to Harsha Walia (2013), interacts with international postsecondary remote learning contexts to open opportunities to both extend and resist border imperialism. Historical and present contexts of border imperialism centered on Canada are consulted, uncovering a connection between technologies of labor and colonial power dynamics. Both temporal contexts serve to highlight the ways in which technologies of labor create a colonial power dynamic enacted through the usage of borders as imperialist tools. The body of literature concerning border imperialism is then reviewed to discern how remote learning contexts facilitate both resistance to and expansion of border imperialism. It is found that these contexts do support narratives of resistance to bodily racism and temporo-economic imperialism, however, in so doing also support neo-racism and unjust soft power dynamics within internationalization. The opportunities for resistance and expansion of border imperialism are then consolidated in pursuit of an ethical path forward with respect to the usage of new remote learning technologies in the context of internationalization.

Embedded in built environment discourse, this chapter examines the traditional knowledge and resilience of the Ngadjuri Nation Peoples through an Elder’s narrative of reconciliation as well as resistance in their subsisting colonial settlement. Removed from ‘Country’ in the 1840s, Ngadjuri Aboriginal community endured colonial industries of open-cut copper mining and large-scale pastoralism as irreparable destruction to their cultural landscapes. European processes in the resources sectors reshaped natural topographies, deconstructing Ngadjuri Songlines and Ancestral Dreaming stories. Burra’s colonial stone buildings of settlement, painstakingly cut and composed from materials of the surrounding ecological terrain, prompted new narratives from Ngadjuri as a way of alleviating scars. Broadly speaking, this chapter aims to show how cultural heritage of two communities is provocatively and conceptually unpacked through the vernacular buildings’ cross-cultural foundations. That is, an under-reported narrative was unwittingly bestowed on the colonial-built forms with hidden meanings that deserve further investigation. This chapter offers a counternarrative to colonial histories revealing Ngadjuri’s methods for reconnecting to Country and culture after generations of disempowerment. It explores how within the materiality of colonial structures, the Ngadjuri entwined their remediated storylines – revealing a data curation that had avoided popular discourse in the galleries, libraries, archives, and museums [GLAM] sector representation. This example implies there are bodies of knowledge in built cultural heritage hidden elsewhere on our Aboriginal Nations and the challenges it presents GLAM in their Indigenisation processes.