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“Coliving” is a rapidly developing cohousing typology, characterised by high-density private micro-units integrated with shared, mixed-use amenity spaces. This research examines the interrelationship between spatial configuration, space typologies and the frequency and intensity of copresence within a large coliving building-also known as large-scale purpose-built shared living (LSPBSL).

Using a UK-based case study, quantitative methods drawn from space syntax theory-namely, visibility graph analysis (VGA) and systematically structured ethnographic observations-were adopted to measure visual integration (HH) and copresence.

A positive correlation (r_s = 0.43, p = 0.07) and no statistically significant difference in distribution (V = 76, p = 0.70) was identified between macro- and micro-level visual integration (HH), indicating that “fractality” exists in the building. Positive correlations were also identified between visual (HH) and spatial (1/RRA) integration (r_s = 0.62, p < 0.01); visual integration and copresence frequency (r_s = 0.55, p = 0.12); copresence frequency and intensity (r_s = 0.63, p < 0.01) and copresence intensity (CI) and frequencies of large group interactions.

No existing research examines the relationship between spatial configurations and the frequencies, intensities and patterns of copresence within coliving buildings. Thus, this article contributes to spatial theory by (1) identifying correlations between these variables within an uncharted spatial context, and (2) introducing a novel syntactic concept – “fractality” – alongside a method for its calculation. By identifying the space typologies and spatial configurations that facilitate the greatest opportunities for social encounter, this study also contributes towards our knowledge of shared living environments.

The primary objective of this study is to investigate the cognitive aspects of spatial experiences of paediatric inpatients who receive long-term treatment in a healthcare setting in relation to the syntactic parameters of healthcare environment. It is aimed to investigate how the change in the child’s cognition caused by the environmental stress experienced by the child during his/her stay in the hospital is related to the physical parameters of the treatment space.

The methodology of the study is based on a correlational analysis to identify the cognitive and syntactic factors of the healthcare environment that contribute to changes in the perceptual processes of a sample group of thirty children. The study examined the relationships between the graph and isovist variables, and the cognitive parameters of paediatric inpatients. The two datasets were subjected to regression analyses in order to identify any significant findings, which allowed for a discussion of how the patients’ changing perceptual processes are influenced by the syntactic measures of the healthcare setting.

The study showed that a syntactically intelligible floor plan contributes significantly to reducing environmental stress among paediatric inpatients. The presence of shared spaces within the healthcare environment, where social interaction with peers is possible, emerges as a crucial factor influencing children’s spatial perception. Additionally, the visibility characteristics of shared spaces may also play a key role in enhancing children’s perceptions of safety.

The limitations of the study include the fact that the study was conducted in an oncology and haematology inpatient unit with challenging conditions in terms of the mobility potentials of the children, which might have affected their perceptual processes. A further limitation is that the sample size comprised only 30 children, and the spatial configuration of the healthcare environment was linear and not particularly complex.

By identifying the impact of spatial design on children’s well-being, the study informs the creation and improvement of healthcare environments. Enhanced understanding of factors like intelligible floor plans, shared spaces and isovist values can lead to more child-friendly facilities, potentially alleviating stress for young patients. Consequently, this research may contribute to improved healthcare outcomes, increased comfort for paediatric inpatients, and a more supportive environment for their families, fostering a holistic approach to paediatric care and positively influencing the overall quality of life for children undergoing long-term treatment.

This study contributes to the theoretical discourse on how the constrained physical conditions of a paediatric healthcare environment may influence the perceptual processes of paediatric inpatients. The results of this evidence-based study have the potential to inform the evaluation of design guidelines for healthcare settings, with the ultimate aim of enhancing therapeutic environments.

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.

This study aims to investigate how work overload, resulting from full-time telecommuting, aggravates telecommuting accounting professionals’ burnout via the mediation of work exhaustion. Further, the study also tests the conditional moderation effect of psychological capital on the association between work exhaustion and burnout, proposing that it becomes least severe for employees who perceive a high level of psychological capital.

The research was conducted using a sample of 322 employees from Big Four accounting firms, and the measurement model was established using confirmatory factor analysis. Hypotheses were tested using structural equation modeling and model-14 in the PROCESS Macro for SPSS.

The results confirmed that work overload directly and indirectly (via the mediation of work exhaustion) aggravates employees’ burnout. However, psychological capital negatively conditions the mediating effect of work exhaustion on burnout such that the aggravating effect of work overload on burnout, via the mediation of work exhaustion, gets least severe (insignificant) for those employees who perceive a high level of psychological capital.

The study contributes to the literature on work overload-induced “work exhaustion burnout” association and offers suggestions for implications.