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A policy of surveillance which interferes with the fundamental right to a private life requires credible justification and a supportive evidence base. The authority for such interference should be clearly detailed in law, overseen by a transparent process and not left to the vagaries of administrative discretion. If a state surveils those it governs and claims the interference to be in the public interest, then the evidence base on which that claim stands and the operative conception of public interest should be subject to critical examination. Unfortunately, there is an inconsistency in the regulatory burden associated with access to confidential patient information for non-health-related surveillance purposes and access for health-related surveillance or research purposes. This inconsistency represents a systemic weakness to inform or challenge an evidence-based policy of non-health-related surveillance. This inconsistency is unjustified and undermines the qualities recognised to be necessary to maintain a trustworthy confidential public health service. Taking the withdrawn Memorandum of Understanding (MoU) between NHS Digital and the Home Office as a worked example, this chapter demonstrates how the capacity of the law to constrain the arbitrary or unwarranted exercise of power through judicial review is not sufficient to level the playing field. The authors recommend ‘levelling up’ in procedural oversight, and adopting independent mechanisms equivalent to those adopted for establishing the operative conceptions of public interest in the context of health research to non-health-related surveillance purposes.

This chapter demonstrates that social business models do not meaningfully prioritize or impose accountability to “social good” over other purposes in ways that (a) best protect against owners changing their minds or entry of new owners with different priorities and (b) enable reliable accountability over time and across circumstances. This chapter further suggests a model – a “social primacy company” – that actually prioritizes “social good” and meaningful accountability to it. This chapter thus clarifies circumstances under which existing models might be most useful and are not particularly useful, especially as investors, entrepreneurs, employees, regulators, and others pursue shared, common understandings about purposes, priorities, and accountability.

Recent literature in the field of knowledge management (e.g. Nonaka and Takeuchi, 2021) asks for new, future-oriented approaches to strategy that allow us to deal with an increasingly complex world. Thus, this paper aims to build an approach to exploit aesthetics (human’s sensory perceptions and their felt meanings) to sense an organizations purpose and realize it by means of organizational strategy.

Conceptual paper, providing a new perspective on the perception of Organizational Purpose. The abductive argument follows Weick’s notion of Disciplined Imagination (Weick, 1989).

The main argument of this paper is that aesthetics contribute to the identification of organizational purpose. Thus, aesthetic perceptions can inform strategy to implement a stakeholders’ sense of purpose into strategy.

The argument presented is grounded in recent literature on the concepts of purpose and aesthetics and abductive in nature. Thus, empirical research to validate the argument would be beneficial and worthwhile to be undertaken.

The paper presents the idea to integrate the sense of organizational purpose into a corporate strategy to address stakeholders’ value expectations and build more sustainable organizations. By emphasizing aesthetics, the study takes a stand for the inclusion of nonrational knowledge in organizational decision-making.

As far as the author’s knowledge goes, the concepts of aesthetics and organizational purpose have not theoretically been connected to each other. However, due to the implicit nature of purpose, aesthetics may serve as the matching knowledge tool to work with organizational purpose.

The aim of the present study is to look into the potential of standardization of special purpose buildings, with the example of the Norwegian Directorate of Public Construction and Property Management (Statsbygg).

The present study uses results from a group workshop on the topic of standardization, suggesting building types suitable for standardization or modular construction. In addition, data from Statsbygg’s project database is used.

There is a broad specter of special purpose buildings with potential for standardization, such as customs facilities, courthouses, university buildings and buildings with a high share of office functions. Even buildings with an individualized character, such as museums or government buildings, have a certain potential for standardization of functional or constructional elements. Modular construction can be used where and when appropriate.

Being on a brainstorming level and limited to Statsbygg, the study provides a starting point for further research looking at other building commissioners working with special purpose buildings, or quantifying the potential for cost reduction.

On the basis of the findings from this study, Statsbygg considers further standardization of their special purpose buildings, not only within building types but also across the portfolio or within a project, for example rooms or functional elements.

Research on standardization of special purpose buildings is limited. The article presents the results of a workshop with project managers, contributing to the topic based on their experience from the construction of special purpose buildings. Although on a brainstorming level, the research is a starting point for further research into this topic.

As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context.

To inform the authors’ viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers’ and standard setters’ (including the Global reporting initiative) comparability principles, as well as relevant studies in the field. To provide insights into the different ways in which the comparability facets can be approached, the authors use multi-perspective reflexive practices and focus on the multiple purposes that reporting can serve. To empirically animate the authors’ reflection on the facets, the authors analyse the sustainability disclosures of two Italian banks over three years.

This study reveals that three facets form valuable starting points for extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality and comparability, benchmarking/monitoring and comparability and operationalisation and comparability.

This study is intended to elicit policymakers’ and standard setters’ thoughts on the role of comparability and its complexities in SR.

By taking a critical and reflexive approach, the authors encourage policymakers and standard setters to reconsider the comparability principle, so it effectively embeds the accountability purpose of SR.

In this paper, the authors propose three facets for disentangling the concept of comparability.

The purpose of this paper is to examine the effect of financial derivatives usage and country’s tax environment characteristics on the relationship between financial derivatives and tax avoidance.

This study uses a cross-country analysis with the scope of ASEAN (Association of Southeast Asian Nations) countries which consists of the Philippines, Indonesia, Malaysia, and Singapore.

The level of financial derivatives usage positively affects the level of tax avoidance. This finding indicates that financial derivatives can be used as tax avoidance tool. Furthermore, the positive effect of the level of financial derivatives usage on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. This finding indicates that in country with a competitive tax environment, the use of financial derivatives as a tax avoidance tool can be replaced by the tax facilities provided by that country.

This study uses four countries in the Association of Southeast Asian Nations region and does not test the sample based on the financial derivative types.

Tax authorities need to establish a clear tax regulation in regard to the tax treatment of financial derivatives transactions, e.g. define the definition of financial derivatives for hedging purposes and financial derivatives for speculative purposes; and define specific criteria to separate financial derivatives for hedging purposes from financial derivatives for speculative purposes. It is necessary to determine whether losses arising from derivative transactions are classified as deductible expenses or non-deductible expenses.

To the best of the authors’ knowledge, this study is also the first that provide empirical evidence that the relationship between financial derivatives and tax avoidance activities depends on a country’s tax environment.

An interview with Hubert Joly, former CEO of Best Buy. His new book is the articulation of key leadership principles for the next era of capitalism, and how to put them into practice, in both the best and hardest of times.

Joly believes “Work is a quest for meaning. Maximizing profit does not answer that quest.” His “purpose first” approach enabled the acclaimed turnaround of the company during his 2012-to-2019 tenure

Best Buy’s purpose was ‘to enrich our customers’ lives through technology.

According to Joly, “When we ask Best Buy employees what drives them, no one ever says ‘shareholder value.’”

Joly is a CEO who believes in and practices the approach that it is critical for leaders to understand what drives the individuals around them–and how it connects to the purpose of the organization. He believes business is fundamentally about purpose, people and human relationships. When common purpose aligns with individual searches for meaning, it can unleash a kind of human magic that results in outstanding performance.

The purpose of this study comprises the following three: (1) to ascertain the purpose of university module evaluation questionnaires (MEQs) and its reliability; (2) to evaluate University X's MEQ; and (3) to offer how Universities may be able to support their teaching staff with scholarship activities using the MEQ project.

University MEQ purposes and its reliability were investigated using literature reviews. The University X's MEQ seven statements were evaluated by three university academic staff. The study was conducted at a British university in South East of England. The duration of this interdisciplinary project was for two months which was a university interdisciplinary project between 14/07/20 and 13/10/20.

The purpose for MEQs includes (1) students’ satisfaction; (2) accountability for university authority and (3) teaching feedback and academic promotions for teaching staff. The evaluation of University X's MEQ indicated that MEQ questions were unclear which do not serve reliable student evaluation results. This topic may be of interest to University MEQ designers, lecturers, University Student Experience team, University Executive Board, University administrators and University HR senior management teams.

The following three points are considered original to this study: (1) MEQ purposes are summarised by students, university authority and teaching staff; (2) the evaluation of a British University MEQ; (3) provides suggestions on how lecturers' scholarship activities can be supported by the university-wide initiative and umbrella network. These are practical knowledge for the faculty and administrators of higher education institutions which may be of use.

The concept of “participation” has become a buzzword in contemporary public governance models. However, despite the broad and significant interest, defining participation remains a debated topic. The aim of the current study was to explore how participants perceived and interpreted the meaning and scope of participation.

This study is part of a four-year (2019–2022) longitudinal research project investigating stakeholder participation in the context of developing and establishing a strategic regional plan in Region Skåne in southern Sweden. The research project has a qualitative approach and uses interviews with different stakeholder groups such as municipal politicians and public officials and a survey as empirical material.

The authors developed a participation spectrum including eight types of participation: to be open, to be informed, to be listened to, to discuss, to be consulted, to give and take, to collaborate and to co-create. The authors also identified four different purposes of participation: creating a joint network, creating a joint understanding, creating a joint effort and creating a joint vision. The spectrum and the purposes were related through four characteristics of participation, i.e. involvement, interaction, influence and empowerment.

The study rests on a single case, and so the results have limited transferatibility.

Researching participation in terms of the participants' perceptions contributes a new perspective to the existing literature, which has commonly focussed on the organizers' perceptions of participation. Moreover, in order to clarify what participation meant to the participants, the study puts emphasis on untangling this from the why question of participation.

ChatGPT, an artificial intelligence (AI)-powered chatbot, has gained substantial attention in the academic world for its potential to transform the education industry. While ChatGPT offers numerous benefits, concerns have also been raised regarding its impact on the quality of education. This study aims to bridge the gap in research by exploring teachers' perspectives on the adoption of ChatGPT, with a focus on identifying factors that motivate and inhibit them to adopt ChatGPT for educational purposes.

This research has employed a interpretative phenomenological analysis (IPA) qualitative approach. Through in-depth interviews among the teachers, data will be collected to identify the motivating and inhibiting factors that impact teachers' willingness to adopt ChatGPT. The data was collected from 34 teachers working across 10 branches of the University of Technology and Applied Sciences (UTAS) in Oman.

The analysis revealed four themes under motivating factors that encourage teachers to adopt ChatGPT for their educational purpose. These include Theme 1: Exploration of innovative education technologies, Theme 2: Personalization teaching and learning, Theme 3: Time-saving and Theme 4: Professional development. On the other hand, inhibiting factors includes five themes which includes Theme 1: Reliability and accuracy concerns, Theme 2: Reduced human interaction, Theme 3: Privacy and data security, Theme 4: lack of institutional support and Theme 5: Overreliance on ChatGPT.

This study contributes to the understanding of teachers' perspectives on the adoption of ChatGPT in education. By understanding teachers' perspectives, policymakers can design appropriate policies and service providers can customize their offerings to meet teachers' requirements. The study's findings will be valuable for higher education institutions (HEIs) in formulating policies to ensure the appropriate and effective utilization of ChatGPT. The study will provide suggestions to ChatGPT service providers, enabling them to focus on motivating factors and address inhibiting factors, thereby facilitating the seamless adoption of ChatGPT among teachers.

In comparison to previous studies, this study goes beyond merely discussing the possible benefits and limitations of ChatGPT in education. This research significantly contributes to the understanding of ChatGPT adoption among teachers by identifying specific motivating and inhibiting factors that influence teachers to adopt ChatGPT for educational purposes. The research enables to gain important new insights that were not previously found, giving a fresh dimension to the existing literature.