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This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Teaching about nutrition is a crucial component of high school health education, with the potential to shape students' perceptions about food, weight and bodies and improve health outcomes. Weight-inclusive approaches have demonstrated success in improving body acceptance, decreasing dieting behaviors and anti-fat attitudes and improving health outcomes and may decrease weight-based bullying. However, little is known about nutrition education in high school settings. This study sought to understand how high school health teachers in Vermont are teaching about the connections between nutrition, weight and bodies and what influences their nutrition-focused curricular decisions. The goal is to inform the development of a novel weight-inclusive curriculum for high school health teachers in Vermont and beyond.

This study used case study methodology: qualitative interviews with eight teachers and document analysis of curricular materials.

Findings indicate that weight-normative activities and values dominate curriculum and that multiple levels exert influence on teacher curricular decisions. Findings confirm a need for the development and implementation of a weight-inclusive nutrition curriculum, professional development for health teachers and policy-level interventions as strategies to improve health outcomes.

Limitations of the data collection include a small within-case sample size and limited availability of documents to review. However, the triangulation of gathered and publicly available data ultimately supported an in-depth case study.

The findings from this study inform future directions for both curriculum and professional development for high school health teachers, which is essential for improving health outcomes, reducing stigma and moving toward justice. This is original work.

The 3DCastleBenchy has been developed to facilitate wider adoption and use of additive manufacturing benchmarking artefacts which encourage both technical and non-technical users and designers to connect the growing number of technologies available. This tool will help people working with additive manufacturing to gain understanding of the limitations and design rules for each process.

Benchmarking is of critical importance for additive manufacturing, allowing for comparisons between technology capability, process optimisation and design guidelines. This work presents the 3DCastleBenchy, a design which balances aesthetic appeal and specific, measurable features which can be used for comparing various additive manufacturing processes.

The benchmark design was fabricated with three fundamentally different metal additive processes, laser-directed energy deposition (L-DED), laser powder bed fusion (L-PBF) and metal extrusion (MEX). These resulting parts were then analysed, thereby allowing common defects and limitations of each process to be identified, namely, the overhang limitations of traditional L-DED, the cracking that can occur in L-PBF and the deposition tool path artefacts present in MEX.

Existing benchmarks typically focus on either tolerance engineering features, or they are purely artistic/demonstrative pieces. The 3DCastleBenchy has been designed to find a balance between these objectives to facilitate communication of design for additive manufacturing concepts.

Investigate the effects on audiences of musical events based on the digital simulation of artists who have already passed away, utilizing comments on YouTube recordings of these events.

Comparative analysis of the two most viewed videos of events featuring the singers Michael Jackson and 2Pac, with a combined total of 150,000,000 views and 100,000 comments, employing a quantitative and qualitative linguistic analysis of the most frequent words in the comments.

The Michael Jackson event elicits ambiguous reactions from audiences who appreciate the opportunity to see an artist who has already passed away but simultaneously express unease due to the fact that the artist is deceased. The comparison with the 2Pac event, which is received more positively, suggests that the technological quality of the simulation is a determining factor in making the experience of the event positive or negative. This implies that technology serves to make the event more lifelike.

This is the first systematic study of audiences of digital post-mortem musical events based on YouTube comments. It claims that the simulation of the artist is not merely a reproduction of the artist as they were alive, but a different type of event that can evoke equally strong emotions because it challenges the barrier of death.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

Controversy has long swirled over the claim that Donald Trump's base has deeply rooted authoritarian tendencies, but Trump himself seems to have few doubts. Asked whether his stated wish to be dictator “on day one” of second term in office would repel voters, Trump said “I think a lot of people like it.” It is one of his invariable talking points that 74 million voters supported him in 2020, and he remains the unrivaled leader of the Republican Party, even as his rhetoric escalates to levels that cautious observers now routinely call fascistic.

Is Trump right that many people “like” his talk of dictatorship? If so, what does that mean empirically? Part of the answer to these questions was apparent early, in the results of the 2016 American National Election Study (ANES), which included survey questions that we had proposed which we drew from the aptly-named “Right-Wing Authoritarianism” scale. Posed to voters in 2012–2013 and again in 2016, those questions elicited striking responses.

In this chapter, we revisit those responses. We begin by exploring Trump's escalating anti-democratic rhetoric in the light of themes drawn from Max Weber and Theodor W. Adorno. We follow this with the text of the 2017 conference paper in which we first reported that 75% of Trump's voters supported him enthusiastically, mainly because they shared his prejudices, not because they were hurting economically. They hoped to “get rid” of troublemakers and “crush evil.” That wish, as we show in our conclusion, remains central to Trump's appeal.

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

This chapter is a retrospective commentary on the efficacy of teaching and learning in a higher education space that embraces the incredible diversity of delivery modes available in the post-Covid-19 era of “Smart Cities.” The current reality of widespread and leading-edge experimentation with online learning necessitates that existing brick-and-mortar institutions reimagine their places as providers of higher education in this new age of digital disruptions that will resonate with all stakeholders a future of endless possibilities. The authors, with four decades between them of practice and field research at leading universities and colleges in Australia, Canada, New Zealand, Singapore, and UAE, advocate an approach to higher education that is personalized for learning effectiveness, industrial operations, and institutional evolution; that is, a higher education that is democratized. They warn that the wasted opportunities of meaningful digital transformation pre-Covid-19 have led to an urgency of transformation at the present time. While randomized control trials continue to be the “elephant in the room”; scholars, leaders, technocrats, and regulators must drive the quest for the growth and relevance of a diversified and learner-driven higher education in the years ahead. The platform of a “smart city” may just be the catalyst for such a radical innovation.