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Previous studies have mainly focused on the negative impact of illegitimate tasks on recipients but ignored its impact on observers. Drawing on deservingness theory, this research developed a moderated serial mediation model to examine the underlying mechanism in the relationship between observed illegitimate tasks and observers’ helping behaviour.

This research tested the model using a sample of 218 employees in China through a two-wave field study. A path analysis was conducted with the bootstrapping procedure to test the hypothesized model.

The results showed that the effect of observing illegitimate tasks was contingent upon the degree of the observer’s interpersonal liking towards the recipient. Specifically, when the observer had a high level of interpersonal liking for a coworker, the observer may perceive that the coworker was undeserving of being assigned illegitimate tasks, which increased sympathetic emotion and the sequent helping behaviour.

This study shifted the perspective of the illegitimate task literature from the recipient to the third parties. Additionally, it provided a finer-grained understanding of the mechanism between observed workplace disrespectful treatment and the observer’s helping behaviour.

This paper explores current teaching and learning practices, benefits and challenges in the implementation of Internationalization at Home (IaH) in higher education.

The study follows a systematic review (SR) protocol in accordance with the PRISMA Statement, covering published research from 2018 to 2022. Through this process, we identified 58 peer-reviewed manuscripts meeting our inclusion criteria. We examined disciplines, locations of IaH, objectives pursued, modality of the IaH implementation, activities and resources used. Benefits and challenges were also analysed.

The SR reveals a growing adoption of IaH, employing various technologies and interdisciplinary methods to foster cross-cultural competence. It emphasizes diverse teaching activities and resources, aligning with digitalization trends. While IaH brings benefits like improved intercultural sensitivity, collaboration and skills development, it also faces challenges in language, technical, personal, pedagogical and organizational aspects, highlighting its complexity.

Our search focused on research from 2018 to 2022, potentially missing earlier trends, and excluded grey literature due to quality concerns. The SR emphasizes online collaborative efforts in IaH, signalling a shift to digital internationalization. Institutions should invest in supporting such practices aided by strategic university alliances. A critical approach to “Global-North” collaborations is urged, promoting geographically inclusive IaH initiatives.

This study responds to the call for critical analysis on concrete examples of IaH. Through a systematic review, it explores recent teaching and learning practices, with a particular focus on the latest technological advancements. The study specifies learning objectives and identifies relevant tools for implementing IaH initiatives.

The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet.

A case study approach was used with an Australian water utility that has accountabilities to protect the environment, including maintaining and enhancing riparian land assets. The authors examined internal data sources, stakeholder engagement outcomes, physical assets, monetary valuation processes and financial recognition of natural capital income and assets. Natural capital income was estimated by process-based ecological modelling and ecosystem services were valued in relation to stormwater filtration and carbon storage using data from both internal and external sources.

The authors demonstrated how an environmental agency can disclose natural capital as a class of assets on the balance sheet. The authors also found that current accounting standards allow the recognition of some types of environmental assets where ecosystem services were associated with cost savings. The proof-of-concept used for asset measurement through ecosystem service modelling proved useful to strengthen sustainability claims or report financial returns on natural capital investment.

While many studies have examined environmental disclosures in voluntary reports, this study established that natural assets can be included on the balance sheet of financial statements, offering a robust approach to measuring and reporting on natural capital. It did so by applying financial accounting processes and principles to a real-world natural capital management scenario with direct participation and cooperation between the asset manager, academic researchers and a government environment agency, bridging the gap between theory and practice.