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This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises (MNEs) and international business (IB), especially in the context of CSR and global value chain (GVC) governance.

This paper leverages insights from the literature in political science, policy, regulation, governance and IB; from the own earlier work; and from an inventory of CSR standards across a range of sectors and products.

This analysis’ more nuanced approach to CSR standard multiplicity helps distinguish the different categories of standards; uncovers the existence of different types of standard multiplicity; and highlights complex trends in their evolution over time, discussing implications for the various firms targeted by, or involved in, these initiatives, and for CSR and GVC governance research.

This paper opens many avenues for future research on CSR multiplicity and its consequences; on lead firms governing GVCs from an IB perspective; and on institutional and market complexity.

By providing overviews and classifications, this paper helps clarify CSR standards as “new regulators” and “instruments” for actors in business, society and government.

This paper contributes by filling gaps in different existing literatures concerning standard multiplicity. It also specifically adds a new perspective to the IB literature, which thus far has not fully incorporated the complexity and dynamics of CSR standard multiplicity in examining GVCs and MNE strategy and policy.

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Time pressure may change how people behave. The multiplicity of options and the nature of the products, hedonic or utilitarian, might increase the complexity of the choice and alter the effects of time pressure. Combining both factors, the purpose of this paper is to verify the moderating role played by the nature of the products observing the relationship between interaction (time pressure × multiplicity of options) and choice delay.

A two-level factorial experimental design was applied (time pressure: with; without) × 2 (number of alternatives: two; six) × 2 (type of purchase: hedonic; utilitarian), with mixed design, considering the purchase delay a dependent variable.

The results signal that the nature of the products moderates the effects of the interaction between time pressure and choice overload in purchase delay. Utilitarian purchases are more susceptible to the effects of time pressure and options overload than hedonic purchases.

The interaction between time pressure and choice overload, researched in previous works, influences in different ways the purchase of utilitarian or hedonic products. This differentiation, taking into consideration the type of product, brings new perspectives on the purchase decision process and provides theoretical and practical information on the effects of information overload and time pressure over the consumer decision-making process.

The purpose of this paper is to advance our understanding of identity play process by including the stories we live by in depth. Over the past decade, identity play literature has placed more emphasis on the role of self-narratives. Yet, the “stories we live by”, including the told or untold stories of past and imagined events of the future, have not been considered in depth in these self-narratives.

This conceptual paper draws on the personal construct theory, narrative identity and constructivist psychotherapy literatures and attempts to include the stories we live by in scholarly conceptualizations and explorations of identity play processes.

Drawing on the personal construct theory, narrative identity and constructivist psychotherapy literatures this paper offers a comprehensive conceptual model of how the stories we live by infuse individual identity construction processes. The model highlights the inter-connectivity among stories we live by, identity play, identity work, sensemaking and social validation. Looking through the lens of the personal construct theory and taking these inter-connectivities into account lead to the observation of temporality in identity construction and the plurivocality of self-narratives.

This paper looks at identity play through the lens of the personal construct theory. However, self-narratives are seen as a medium for manifestation of personal constructs. Thus, this paper also draws on the narrative identity literature and dialogical-self concept, which helps access the multiplicity of the self-narratives to widen our grasp of personal constructs. This paper combines discourse of deconstruction with the dialogical-self concept and provides more means for the explication of identity play.

The purpose of this paper is the study of existence and multiplicity of solutions for a nonlinear discrete boundary value problems involving the p-laplacian.

The approach is based on variational methods and critical point theory.

Theorem 1.1. Theorem 1.2. Theorem 1.3. Theorem 1.4.

The paper is original and the authors think the results are new.

The purpose of this paper is to investigate pharmaceutical market access (MA) and the interaction between the pharmaceutical company and other business and non-business actors (NBAs) involved in the MA of ethical drugs, to identify the main categories of actors, their role for MA and the content of the interaction, adopting an industrial marketing approach.

A qualitative interpretivist approach is adopted, with interviews as the primary data collection method: 36 interviews have been conducted with 16 key informants from the pharmaceutical industry.

The findings of this study reveal that (i) MA can be seen as a relational-driven activity with specific features owing to the highly regulated nature of the pharmaceutical industry, (ii) there is a multiplicity of business, and NBAs involved in the MA activities with whom pharmaceutical companies interact to acquire knowledge, legitimacy and make MA timely and effective, and (iii) the interaction with each category of actors has specific content.

This paper advances the debate on the marketing and management of pharmaceutical companies by emphasizing the importance of MA and the need to conceptualize it according to an industrial marketing perspective, revealing the interdependencies among actors for MA and the content of the interaction. It also contributes to the industrial marketing literature that has recently stressed the importance of NBAs as part of the extended business network of a company by identifying different categories of actors, their role in terms of knowledge and legitimization and the features and the trade-off of the extended business network in highly regulated markets.

To contextualise the contributions in this section, we present some data on growing up in South Asian societies. It is important to consider the fundamental diversity of conditions in which children and youth live. We suggest some theoretical terms that are helpful in this regard and preview the contributions against this background. The studies on which the contributions are based impressively document the striking inequality in this region.

Non-uniform rational B-splines (NURBSs) are the de facto standard for representing objects in computer-aided design (CAD). The purpose of this paper is to discuss how to stick to this standard in all phases of the additive manufacturing (AM) workflow, from the CAD object to the final G-code, bypassing unnecessary polygonal approximations.

The authors use a commercial CAD system (Rhino3D along with its programming environment Grasshopper) for direct slicing of the model, offset generation and trimming. Circular arcs are represented as quadratic NURBSs and free-form geometry as quadratic or cubic polynomial B-splines. Therefore, circular arcs are directly expressible as G2/G3 G-code commands, whereas free-form paths are rewritten as a succession of cubic Bézier curves, thereby admitting exact translation into G5 commands, available in firmware for AM controllers, such as Marlin.

Experimental results of this paper confirm a considerable improvement in quality over the standard AM workflow, consisting of an initial polygonization of the object (e.g. via standard tessellation language), slicing this polygonal approximation, offsetting the polygonal sections and, finally, generating G-code made up of polyline trajectories (G1 commands).

A streamlined AM workflow is obtained, with a seamless transfer from the initial CAD description to the final G-code. By adhering to the NURBS standard at all steps, the authors avoid multiple representations and associated errors resulting from approximations.

The paper aims to build the relationship between an entire function of restricted hyper-order with its linear c-shift operator.

Standard methodology for papers in difference and shift operators and value distribution theory have been used.

The relation between an entire function of restricted hyper-order with its linear c-shift operator was found under the periphery of sharing a set of two small functions IM (ignoring multiplicities) when exponent of convergence of zeros is strictly less than its order. This research work is an improvement and extension of two previous papers.

This is an original research work.