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This paper aims to provide analysis on the state of UK commercial service charge accounting practices when the guiding regulatory framework changed to a mandatory professional standard.

From a critical review of the accounting requirements of the Royal Institution of Chartered Surveyors (RICS) Professional Standard, the paper develops metrics for measuring the quality of service charge accounts. These metrics are used to measure accounting quality within 154 accounting statements prepared during the first year of the Standard’s implementation.

The paper identifies conceptual weaknesses in the RICS Professional Standard and poor levels of compliance with many of its accounting requirements. The findings suggest that long-standing issues remain unsolved and also identify new areas of concern within present accounting practices for UK commercial service charges.

The data were obtained from accounting documents prepared by 68 landlords and 40 managing agents for the commercial clients of one UK service charge consultancy company. Although the population is representative of industrywide practice, further longitudinal analysis is required to improve generalisability.

The paper provides performance metrics that stakeholders can use for benchmarking accounting quality. The RICS needs to act to improve accounting practice or risk government intervention. Some corporate landlords must provide higher quality service charge accounts or risk potentially losing occupiers to competing schemes.

This work provides a unique dataset that explores the role of the RICS Professional Standard in improving UK service charge accounting practices.

This paper aims to examine uncertain situations with potential for learning in care work. While the dominant learning strategy in elderly care is lecture-based education, learning from and during daily care work routines is crucial and suitable. However, little is known about the potential for learning in daily work in elderly care.

This paper is based on a doctoral study conducted in Danish nursing homes. Shadowing care workers led to the construction of care work vignettes, which were analyzed and validated in analytic dialogues with field practitioners. Here, a selected vignette forms the empirical base for analyzing uncertainty through the lens of Dewey’s philosophy of learning.

The results suggest labeling uncertain situations as noisy, as they are sensorily felt, prompting doubt and perplexity and, hence, reflection and learning. Noisy situations cause breakdowns in action experienced as a tension that triggers reflection, often with colleagues, alongside work. A critical discussion draws attention to silent situations that proceed undisturbedly, according to routine, and, hence, often without reflection. To handle uncertainty, either noisy or silent, care workers must be considered as learning actors. Space and time for reflection are mandatory.

By focusing on uncertainty in care work, this study contributes to the understanding of workplace learning potential by clarifying the characteristics of situations useful for systematic exploration and collaborative learning from specific instances in work.

We investigate how information about the refusal and acceptance of offered resources affects the distribution of benefits to self and others in reciprocal exchanges. We distinguish contexts that allow individuals to know whether offered benefits were accepted or refused from contexts that do not. In the process, we also examine how the perceived probability of possible refusal and the actual experience of refusal affect the distribution of benefits.

We conducted a controlled laboratory experiment.

Results show people give more when the context allows them to discern whether offers were accepted or refused, but having information about the structure of the network, which may increase the perceived probability of overt rejection, erases this effect. Results also show that in contrast to contexts that inform individuals about the acceptance or refusal of offers, the actual experience of being refused depresses giving.

This study examines giving behaviors in one specific network arrangement, leaving unanswered whether the findings reported here hold for larger, more complex networks. Future work should also examine how gender may affect giving behaviors in these contexts, with a particular focus on how it might affect responses to experiencing refusal.

Refusal in reciprocity has been undertheorized and methodologically excluded from exchange studies. We acknowledge that offering a resource does not mean one will accept it and investigate how uncertainty about whether an offered resource will be accepted or refused affects how people distribute resources. We also consider and experimentally test how the perceived probability and the actual experience of being overtly refused affect the distribution of resources.

As the field of strategic management has evolved, expectations for the empirical evidence presented in manuscripts have risen substantially. Rather than a single model testing a hypothesis with a p-value below a standard threshold being sufficient, reviewers, editors, and eventual readers now demand additional evidence including multiple tests, advanced statistical models, alternative specifications, interpretation of practical rather than just statistical significance, and more. Reviewers appear to be increasingly skeptical and often raise a seemingly endless number of questions. In this chapter, I outline the idea of a body of evidence and suggest ways authors can build their evidence by anticipating reviewer questions and structuring manuscripts accordingly. Doing so allows authors to overcome skepticism by building positive rapport and trust with reviewers and the ultimate readers of their work. I conclude by discussing the review process where I offer suggestions about how reviewers and editors might adapt to this changing landscape. I specifically argue that all studies are flawed. Rather than asking for a single study to do more to address small inconsistencies or puzzling results, I suggest gatekeepers in the review process should consider the possibility that publishing and allowing research conversations to flourish might result in greater knowledge generation over time.

Answering two questions: What do people believe is the gender makeup of different occupations? If there is a systematic difference between the actual and perceived gender composition what factors predict or mediate this difference?

We integrate three occupation-level datasets: ratings of perceived gender composition and cultural sentiments (EPA ratings) for every 2010 Census occupation collected for this study, occupational characteristics from O*NET, and demographic characteristics from the 2015 to 2019 Current Population Survey. Regression models examine the association between sentiments and objective occupational traits on the perceived gender composition net of the actual gender composition.

While respondents underestimate extreme values, perceptions largely reflect actual composition. Gendered sentiments had a significant independent effect on gender composition perceptions. Examining the relationship between objective occupational features, sentiments, and perceptions allows scholars to better understand the links between structural conditions, gendered beliefs, and social action. If individuals underestimate the extent of gender segregation and view some occupations as more diverse than they are, they may be more willing to consider occupations inconsistent with their gender identity. On the other hand, if they misperceive gender composition because of cultural sentiments, they may choose an occupational course somewhat different from their intentions.

Research on gender composition typically employs either a macro approach based on governmental statistics or a micro approach that examines a limited number of occupations. This is the first study to conduct a complete census of every Census occupation for perceived gender composition and cultural sentiments.

This study explores the determinants of public willingness to comply with COVID-19 regulations to address the research gap at the intersection of public health and law enforcement within the unique sociocultural context of Taiwan.

Utilizing survey data from New Taipei City in 2021, the analysis involved multiple linear regression models to assess the influences of psychological conditions (i.e. distress and self-efficacy), community compliance and perceptions of government (i.e. general trust in government and specific perceptions of police procedural justice) on compliance tendencies while controlling for individual demographics.

The results indicated that self-efficacy, perceived community compliance, trust in government, and police procedural justice are positively associated with public compliance with COVID-19 regulations. Among these variables, trust in government and police procedural justice were identified as the most prominent factors, followed by self-efficacy and perceived community compliance. As demographic factors such as age, gender and education did not significantly affect willingness to comply, psychological, social and governmental influences are more powerful determinants of compliance than static demographic characteristics.

This study provides empirical evidence from Taiwan on the factors shaping public compliance during an unprecedented global pandemic. It highlights the importance of fostering governmental trust and enhancing police procedural justice during periods of stability to secure compliance with public health directives in times of crisis.

The chapter highlighted the key themes explored on procurement in construction, emphasising its significance in driving sustainability, efficiency, and innovation within the industry. It began with an introduction to the topic, followed by an exploration of the importance of procurement planning and the conceptual framework of procurement. The study then delved into sustainable procurement practices in construction, highlighting the role of technology, innovation, and stakeholder engagement in advancing procurement strategies. It also examined the concept of procurement in stealth construction, focusing on critical aspects such as the cross-section of the building, energy transmission, and countermeasures. The chapter summarised the principles guiding procurement towards stealth construction, emphasising the importance of environmental protection, safety, project efficiency, cost-effectiveness, and aesthetics in driving sustainable construction practices.

This research develops a theoretical framework to understand the role of big data analytics capability (BDAC) in enhancing supply chain sustainability and examines the moderating effect of green supply chain management (GSCM) practices on this relationship.

Guided by the dynamic capability view (DCV), we formulated a theoretical model and research hypotheses. We used partial least square-based structural equation modeling (PLS-SEM) to analyze data collected from 159 survey responses from Bangladeshi ready-made garments (RMG).

The statistical analysis revealed that BDAC positively impacts all three dimensions of supply chain sustainability: economic, social and environmental. Additionally, GSCM practices significantly moderate the relationship between BDAC and supply chain sustainability.

This study makes unique contributions to the operations and supply chain management literature by providing empirical evidence and theoretical insights that extend beyond the focus on single sustainability dimensions. The findings offer valuable guidelines for policymakers and managers to enhance supply chain sustainability through BDAC and GSCM practices.

This study advances the current understanding of supply chain sustainability by integrating BDAC with GSCM practices. It is among the first to empirically investigate the combined effects of BDAC on the three dimensions of sustainability – economic, social and environmental – while also exploring the moderating role of GSCM practices. By employing the DCV, this research offers a robust theoretical framework highlighting the dynamic interplay between technological and environmental capabilities in achieving sustainable supply chain performance.

In China, it is prevalent for parents to share health information on WeChat and receive feedback from their children. This study aims to investigate the feedback from younger generations regarding their parents’ health information sharing. It will examine the different types of feedback, explore the factors influencing it and analyze the outcomes that result from this feedback exchange.

The empirical findings draw on the qualitative analysis using grounded theory. This study collects data from 34 participants (17 pairs of one young person and one parent) through in-depth interviews and WeChat chat records. Then, a theoretical model was developed through open, axial and selective coding.

Feedback can be classified into five types: support, correction, perfunctoriness, ostracism and rejection as well as into “Affective-Behavioral-Cognitive” dimensions. Younger generations’ feedback types are influenced by a variety of factors, including information, emotion and individual and family-related factors. Each feedback type has distinct effects, such as altering older generations’ emotional and communication responses.

This pioneering study explores how younger generations in China perceive their parents’ health information sharing on social media. It highlights the importance of feedback in this context, providing actionable insights to enhance digital literacy among older adults, strengthen family bonds and enhance the spread of valuable and scientific health information online.