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Are there smart ways to find heuristics? What are the common principles behind heuristics? We propose an integrative definition of heuristics, based on insights that apply to all heuristics, and put forward meta-heuristics for discovering heuristics.

We employ Herbert Simon’s metaphor that human behavior is shaped by the scissors of the mind and its environment. We present heuristics from different domains and multiple sources, including scholarly literature, practitioner-reports and ancient texts.

Heuristics are simple, actionable principles for behavior that can take different forms, including that of computational algorithms and qualitative rules-of-thumb, cast into proverbs or folk-wisdom. We introduce heuristics for tasks ranging from management to writing and warfare. We report 13 meta-heuristics for discovering new heuristics and identify four principles behind them and all other heuristics: Those principles concern the (1) plurality, (2) correspondence, (3) connectedness of heuristics and environments and (4) the interdisciplinary nature of the scissors’ blades with respect to research fields and methodology.

We take a fresh look at Simon’s scissors-metaphor and employ it to derive an integrative perspective that includes a study of meta-heuristics.

This chapter aims to trace how the theoretical frameworks of actuarialism and managerialism have been slowly introduced into the Latin–American scientific debate, focusing on the Argentinian and Chilean examples. With this objective in mind, we explore the journey of these theories in our region focusing on the work. Additionally, we address other academic contributions that highlight “actuarial techniques” of risk as central features to analyze contemporary penalty, policing tactics, or criminal court outcomes and practices (Hannah-Moffat, 2013a, 2013b; Harcourt, 2007; Marutto & Hannah-Moffat, 2006), even overlapping concepts like actuarialism and managerialism (Barker, 2009; Kohler-Hausmann, 2018). Subsequently, we describe the acclimation of these theories in Argentina and Chile, characterized for a limited impact on the scientific debate. We suggest that the main reason for this little impact is the different stages of the criminal justice system between Global North and Global South countries. While in the first one, actuarialism and managerialism were born to explain especially the field of risk analysis, and secondarily, the role of the new public management; in the case of Latin America, managerialism has been observed through the criminal justice system reform developed in the last three decades. This observation has focused especially on some organizational transformations and, for this reason, the analysis about actuarialism and risk assessment have been marginals. We concluded that although the influence of the literature about actuarialism and managerialism from the Global North in Latin–American is real, it is not possible to extrapolate all its elements to the penal systems in the region.

This chapter aims to outline the ways in which symbolic interactionism shifts the focus of inquiry into sex from being sexual toward becoming sexual, which takes into account doing sexualities, rather than tracing their origins in a static conception of nature. This means that our being sexual varies according to the rituals and performances in which we are involved as part of our daily lives. Such is the case any time we perform a role to communicate our identity to one or more audiences from communicative, expressive, aesthetic, and verbal points of view. This process is particularly manifest in male sex working where social actors are involved in the use of excuses, justifications and, generally, motive talk that are useful to neutralize their own sexual conducts and negotiate the gender appearance and sexual practices. Using the late developments of sexualities' symbolic interactionist studies emphasized by sexual scripts theory, the chapter focuses on the theoretical necessity to understand that there are far more reasons to be sexual than ways to be sexual.

A major obstacle regarding the measurement of an organization's sustainability and accountability in the space economy is defining the context and boundaries of commercial activity in outer space. Here, we introduce an ecosystem framework to address this obstacle. We utilize this framework to analyze the space mining sector. Our ecosystem framework sets the space mining sector's boundaries and helps a firm identify key stakeholders, activities, policies, norms and common pool resources in that sector and the interactions between them; a significant step in structuring how to measure space sustainability and accountability.

Borrowing theories and perspectives from a wide range of academic fields, this paper conducts a comprehensive context analysis of the space mining ecosystem.

Using our ecosystem framework to define the context and set boundaries for the space mining sector allowed us to identify sustainability-related issues in the sector and offer roadmaps to develop sustainability measures and standards.

To the best of the authors’ knowledge, this is one of the first papers to introduce a framework to define boundaries in the global space economy and provides a tool to understand, measure and evaluate the space mining sector's environmental, social and economic issues.

Past research has shown there is a relationship between body image, sexual behavior, and pleasure. However, the majority of this research has centered on heterosexual participants. In this analysis, the author considers how this relationship between body image, sexual behavior, and pleasure may look within women and genderqueer individuals who are all AFAB (assigned female at birth) with 26 out of 30 participants identifying as LGBTQIA+. The author examines perceptions of body size, body hair, and genitals to consider how intersections of social structures – specifically internalized sexism, racism, and misogyny – influence the participants’ experience of sexual interactions. Both resistance and embodiment of traditional gender norms, even as queer women and genderqueer individuals, were examined in these narratives. The majority of the moments where traditional gender norms are examined describe situations when the participants were sexually interacting with cis-gendered men.

Design policy and regulations within our cities can significantly impact the accessibility and social participation of people with disability. Whilst public, wheelchair-accessible bathrooms are highly regulated spaces for this reason, very little is known about how wheelchair users use them or what wheelchair users think of current design standards.

This exploratory inquiry adopts an embodied approach to investigate the perspectives of powered and manual wheelchair users on public bathroom usage and design. The study encompasses twelve interviews, delving into how participants utilise accessible bathrooms based on mobility, disability, support levels, wheelchair types, urinary/bowel regimes and catheter use.

A thorough analysis of individual public bathroom elements (layout, toilet, handwashing and grab rails) discussed in the interviews reveals themes of safety, hygiene, planning/avoidance and privacy and dignity. Strikingly, many wheelchair users invest significant effort in planning for bathroom use or avoid public bathrooms altogether. The ongoing maintenance and regular cleaning of bathrooms, something not captured in regulatory standards, has been highlighted as something of critical importance to the ongoing accessibility and safety of public bathrooms for wheelchair users. This points to a relationship between the design and the maintenance of public bathrooms as influencers of health, well-being, community inclusion and the social participation of people with disability.

This qualitative research is exploratory and contributes to a growing body of evidence that explores how public spaces are experienced by diverse members of our communities, including people with disability. To date, there have been very few investigations into the embodied perspectives of wheelchair users about public bathroom design.

The findings can potentially drive innovative and inclusive approaches to bathroom design regulations that include operational and maintenance guidance.

The research aims to inform design regulations, standards development and practices of designers, architects, facilities managers, developers and planners, ensuring public spaces are designed to support more accessible, inclusive and socially sustainable cities.

Whilst wheelchair-accessible bathrooms have been designed and constructed for public use (in many countries) for many years, we know very little about how wheelchair users actually use them or what wheelchair users think of current design standards.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

The purpose of this self-study is to analyze my experiences learning in Poland, the country where Nazis imprisoned and murdered my family. I share findings from multiple museum locations, including implications for history teachers, teacher educators and visitors to Holocaust museums.

I participated in a ten-day professional development seminar designed for American teachers to visit Poland. To allow for self-study after the trip, I maintained a reflexive journal and photographic records of each day I was in Poland. I analyze these data in conjunction with publicly available data from the museums and historical sites I visited in Poland.

The findings suggest that teachers can face many challenges when learning in a land of traumatic absences. Many challenges stem from the absences of buildings and survivors, as those may be integral to place-based learning. Testimonies and first-person accounts may ameliorate these challenges for teachers engaging in place-based learning. Additionally, teachers may use these accounts to bring a pedagogy of remembrance from Poland to their classrooms.

This study is not under review with another journal.

This study empirically tests the use of loan loss provisions (LLPs) for earnings and capital smoothing when emphasis is laid on banks' riskiness and adoption of the International Financial Reporting Standards (IFRSs) in Nigeria.

Annual bank-level data are hand-extracted between 2007 and 2017 from annual reports of a sample 16 deposit money banks (DMBs), and analysed using appropriate panel regression models subsequent to a number of diagnostic tests including heteroscedasticity, autocorrelation and cross-sectional dependence. The use of both reported LLPs (TLLP) and discretionary LLPs (DLLP) for earnings and capital management is tested to advance the practice in the literature.

Generally, the study finds that Nigerian DMBs manage capital via LLPs, while mixed results are obtained for earnings smoothing. However, during IFRS, Nigerian DMBs' management of capital is identifiable with TLLP, while smoothing of earnings is peculiar to DLLP. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not be attained. This is corroborated by the study's findings of the use of both TLLP and DLLP for earnings and capital management during IFRS by DMBs in solvency crisis against the only use of TLLP to manage capital found for the entire period.

The evidential capital and earnings lopsidedness may subject Nigerian DMBs' going-concern to a lot of questions.

The study sets a foremost record in the empirical test of managerial opportunistic behaviour embedded in earnings and capital concurrently while accounting for loan losses by all categories of Nigerian DMBs in terms of riskiness, following accounting regime change.