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This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

This study conducts a meta-analysis and narrative review of climate finance.

The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.

This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

Recent years have witnessed significant increases in the number of undergraduate students entering UK higher education. This increase is a result of the removal of the sector-wide cap on student numbers in England and Wales, along with a growth in overseas students attracted by the reputation of UK universities and the weakening of the value of Sterling. Adopting a corporate real estate perspective, the aim of this paper is to understand how the UK student residence market is structured and financed, and to identify the motivations that are driving the strategies adopted by the universities, private sector providers and investors in this market. In doing so, this research seeks to test the appropriateness of the Gibler and Lindholm (2012) model of corporate real estate strategy in the UK higher education sector.

Data was gathered from a survey of UK university secretaries, combined with interviews of private sector providers, bank lenders and the analysis of secondary data on investment flows into purpose built residential accommodation (PBSA).

UK university real estate strategy is mainly one of outsourcing student accommodation to reduce costs as well as employing modern purpose-built student housing as a marketing tool and brand enhancer. This strategy is also used as a risk mitigatory tool enabling universities to adjust to changing student demands. Revisions to the Gibler and Lindholm (2012) model are proposed to reflect the reality of the real estate strategy adopted by the universities. Private sector providers view the sector favourably and are set to be the main providers of new supply over the next decade, entering into strong partnerships with the universities. While there is evidence of some oversupply of bed spaces in certain cities, well-located developments are viewed as an attractive lending opportunity. Since 2013 there has been significant growth in institutional investment into UK student accommodation, albeit sentiment is currently tempered by political uncertainty.

The role of PBSA designed to meet modern student requirements is playing a critical role not only in attracting, recruiting and retaining students but also enhancing the overall higher education experience promoting student welfare and well-being.

The corporate real estate strategy adopted by the UK higher education sector is an under researched area. This paper focuses on the strategy surrounding student accommodation provision and reports on the findings of an extensive survey of the key players in this sector. The results are of value to all stakeholders including government and regulators, at a time when higher education is facing substantial challenges. The evidence of a growing partnership between universities and the private sector is viewed as a logical solution, both for the present and the foreseeable future.

Prior to the passage of the 20th amendment to the US Constitution in 1920, several states had extended the suffrage to women. Helen Laura Sumner (later Woodbury), a student of John R. Commons at Wisconsin, undertook a statistical study of the political, economic, and social impacts of the granting of voting rights to women in the state of Colorado, and subsequently defended the results against numerous attacks. In this paper, we present a brief account of the struggle for women’s equality in the extension of the suffrage and examine Sumner’s critical analysis of the evidence as to its effects, as well as the counterarguments to which she responded.

This paper aims to present typologies of entrepreneurs using entrepreneurs' engagement and use of social media (SM) for business purposes as a means of categorisation. Based on this categorisation, four types of entrepreneurs are proposed: the hopefuls, the assureds, the opportunists and the passengers. The emergent typology should serve as the basis for further thought and empiricism.

A two-phase quantitative opportunistic sampling approach was employed. First, entrepreneurial experts' (n = 8) structured interviews informed the survey design. Secondly, an online survey, based on theory of planned behaviour (TPB), was completed with entrepreneurs at business incubation centres (BICs) in Ireland. Latent class analysis (LCA) identified a number of entrepreneur typologies using participants' (n = 124) business-related SM activities. Differences in entrepreneurial types were explained using the TPB, trust, security and demographic variables.

Results indicate that there are four distinct types of entrepreneurs based on their business-related SM activities. Once the typology was created, comparisons were conducted between each type based on the psychological drivers of the TPB. Trend differences were identified between the distinct typologies.

The value of this research is that the research proposes a typology of entrepreneurs categorised based on SM engagement and use. The typology can be used to identify and compare the differences between entrepreneurs based on perceptions regarding SM, abilities related to SM and the support entrepreneurs need in relation to this. This research is novel in that the research addresses calls to segment the increasingly diverse and complex entrepreneurial population using the pillars of social and digital technology as a focus. The research also provides a framework for examination and replication in other geographic and entrepreneurial settings.

The authors explore how service workers negotiate emotional laboring with “dirty” emotions while trying to meet the demands of neoliberal healthcare. In doing so, the authors theorize emotional labor in the context of healthcare as a type of embodied and emotional “dirty” work.

The authors apply interpretative phenomenological analysis (IPA) to their data collected from National Health Service (NHS) workers in the United Kingdom (UK).

The authors’ data show that healthcare service workers absorb, contain and quarantine emotional “dirt”, thereby protecting their organization at a cost to their own well-being. Workers also perform embodied practices to try to absolve themselves of their “dirty” labor.

The authors extend research on emotional “dirty” work and theorize that emotional labor can also be conceptualized as “dirty” work. Further, the authors show that emotionally laboring with “dirty” emotions is an embodied phenomenon, which involves workers absorbing and containing patients' emotional “dirt” to protect the institution (at the expense of their well-being).

This chapter derives from the movieDr. Strangelovecues for exploring questions about the quest for methodological insularity and purity in socio-legal research. Steven Lukes’ classic three-dimensional model of power provides an intellectual focus for the core exploration of relations between epistemology and data generation, the two key elements that we usually identify with methodology. The discussion culminates in an affirmative argument for the value of approaching methodology as jazz, the creative popular music that grounds reliable, humane sense in Kubrick's movie and provides an apt analogy for much of the leading scholarship in the LSA tradition.

The paper aims to address regulator-management interactions in environmental policy with reference to direct regulations, social regulations and market-based regulation.

Revision of literature to identify the European Union regulations for companies producing polymers. Expert groups consultation to enrich the information and testing of the expert system (software).

Interactions between actors dealing with environmental policy from government and business sectors cause high and growing transaction costs; in The Netherlands during 1990-2007, they represented an increase from 17 to 21 percent of all environment protection costs. Rapid, 14 percent average annual growth followed the shift from the direct to social regulations in the 1990s. Instead of the shift, better interactions management could have saved nearly four billion euro a year in the EU. In support of this, a web-based expert system is developed in a consortium of small and medium size enterprises and expert centers from seven European countries.

The system, Environmentor, contains checklists with exemplary inputs, outputs, environmental standards and technologies for permits, process for implementation of environmental management systems, as well as an administrative model and auction for the EU emission trading.

Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally affixed to the work. By contrast, luxury goods manufacturers decry as inauthentic and counterfeit the handbags produced during off-shift hours using the same materials and craftsmanship as the authorized goods produced hours earlier. The distinction between authentic and inauthentic often turns on nothing more than a statement of authorship. Intellectual property law purports to value such statements of authenticity, but no statement has value unless it is accepted as valid by its audience, a determination that depends on shared notions of what authenticity means as well as a common understanding of what authenticity designates.

Among the prominent economic trends in recent decades is the exponential increase in flows of goods and capital driven by technological progress and falling of restrictions. A key driver of this phenomenon has been the cross-border production, foreign investment, and trade both final and intermediate goods by multinational corporations. Research has sought to understand how foreign direct investment (FDI) affects host economies. This paper reviews the main theories and empirical evidence of two streams of literature: the mechanisms by which multinational activity might create positive effects and externalities to countries and the role of complementary local conditions, also known as “absorptive capacities,” that allow a country to reap the benefits of FDI paying particular attention to the role of factor markets, reallocation effects, and the linkages generated between foreign and domestic firms. The survey focuses mainly on work related to developing countries.

Following the triple helix (TH) model and the way knowledge is transferred into the industry domain, this chapter aims to define features interface that should be implemented in order to facilitate the University–Industry (UI) relationship and thus encourage the spin-off creation.

In order to support this relationship, a new business model configuration of an entrepreneurial ecosystem is proposed, aiming at creating a sustainable environment, where business entities can grow. The field of the Governance of Entrepreneurial Ecosystems is also investigated in order to define a framework for launching, developing, and sustaining a company over time.

This chapter presents a case study developed within the University of Salento (Italy). It capitalizes results from three different research analyses, based on questionnaires and interviews with actors of the spin-off network (professors and researchers, graduating students, admin-tech staff of the Technology Transfer Office, spin-offs’ CEOs/Associates, and R&D managers of external companies) and on results coming from scientific publications and regional/national reports in the innovation context.

A research methodology based on semantic network analysis and sentiment analysis has been applied in order to identify which features an interface should implement in order to facilitate the UI relationship and encourage the spin-off creation.

To support the start-up overcoming the “death valley,” the creation of a link between the strategy used to transfer value to the market and the phase of innovation is proposed inside the business model configuration. Some aspects of a governance model of an entrepreneurial ecosystem were also presented in order to support the business evolution of a single business entity and assuring sustainability over time.

This chapter aims to discuss methods for promoting student engagement to counteract declining academic motivation and achievement in the contemporary setting.

In this chapter, two studies are presented that describe ways to promote student engagement in and out of the classroom. The in-class study was conducted with psychology students at the University of Nebraska at Kearney (UNK). The Student Course Engagement Questionnaire (SCEQ) developed by Handelsman, Briggs, Sullivan, and Towler (2005) was used to measure student engagement. Study 2 examined the extent to which four high-impact educational practices promoted student engagement. Undergraduate UNK students who had participated in undergraduate research, learning communities, service learning, or internships were surveyed.

The results of the first study indicated that instructors can promote engagement by how the structure of the classroom (discussion classes), individuation (knowing student names and keeping class sizes small), and teacher support in the form of being responsive to student questions, encouraging students to seek assistance, and assigning effective aids to learning. The second study indicated that undergraduate research and internships were more engaging than service learning or learning communities.

These results suggest practical methods for meeting a variety of student needs, including their need for relatedness — by encouraging them to seek assistance and knowing their names, competence — by assigning effective learning aids and autonomy — by encouraging intrinsically motivating activities.

Child and adolescent mental health services (CAMHS) has been described as “in crisis” and “not fit for purpose”. CAMHS services have undergone a multitude of changes, including policy initiatives, recent growth in demand, decreases in resources and increased pressure. This study aims to explore the experiences of clinical psychologists (CPs) working in CAMHS, leaving CAMHS and working independently with children and families.

A qualitative design with semi-structured interviews of ten participants was used. Interviews were analysed using interpretative phenomenological analysis.

Results are represented within 5 themes and 14 sub-themes. Participants felt that over time there had been undesirable changes in CAMHS, which left them reminiscing about the past. Participants felt unable to do their job in CAMHS, meet the needs of children and young people and use their psychology skills. Participants emphasised the importance of colleagues and being part of an multidisciplinary team, which had been missed since working independently, but they also highlighted difficult relationships with managers. Participants felt that working at CAMHS had negatively impacted their emotional and physical well-being and their family life. In contrast, participants felt that working independently meant they could do the job they had wanted to be doing as a CP and had a better work–life balance.

This study had implications for services, where it would be beneficial for the experiences of CPs to be considered in relation to current practice with the view of improving the experiences of staff. Future research would benefit from exploring the experiences of CAMHS staff further.

The purpose of this paper is to evaluate the effect of green tea polyphenols addition on physicochemical, microbiological and bioactive characteristics of yogurt.

Two incorporation methods of polyphenols were evaluated: direct addition or incorporated within protein particles of whey protein concentrate and gelatin. During yogurt’s shelf life, structure characteristics (water holding capacity, textural and rheological parameters), lactic acid bacteria (LAB) viability and polyphenols antioxidant activity were analyzed. Also, polyphenol bioaccesibility after in vitro digestion was evaluated.

Polyphenols addition (by the two methods used) did not affect the dynamics of the fermentation process, nor the LAB viability during storage. The color parameter a* for the yogurts with the highest polyphenol concentrations showed positive values (tending to red), but not visible to the naked eye. Because of the ability of polyphenols to interact with milk proteins, yogurts with polyphenols presented higher values in firmness and cohesiveness with respect to the control. Additionally, the incorporation of polyphenols in protein particles increased even more these parameters because of the higher protein content of these formulations. After simulated digestion, a high polyphenol bioaccesibility was observed, and the antioxidant activity was retained, which could be explained by the “protector” effect of the milk matrix.

Yogurt supplementation with green tea polyphenols is feasible for the development of functional food. However, the use of protein particles would not provide an extra benefit because milk proteins already act as protective molecules of polyphenols.

This study shows not only the physico-chemical implications of including polyphenols in yogurt but also their bioaccesibility after an in vitro digestion, revealing a suitable manner for delivery of antioxidants in a dairy product like yogurt.

The purpose of this study is to examine the concept of consumer power, in particular the power or bloggers in the online environment and how this might be applied to the regulation of advertising.

Utilising Denegri‐Knott's (2006) four on‐line power strategies, a content analysis of weblogs of Tourism Australia's “Where the bloody hell are you?” advertising campaign is undertaken. Blogger behaviour towards this controversial campaign is documented and consumer power strategies are examined.

This study reveals that bloggers are circumventing the traditional self regulatory process by distributing information, opinion, and even banned advertising material, thereby forming power hubs of like‐minded people, with the potential to become online pressure groups, augmenting the traditional powers of consumers in the self regulatory process.

Limitations include a single case context and its exploration of a single media tool (weblogs). Also, bloggers are not representative of the general public, but do provide an alternative to the general category of complainants.

The paper provides evidence that bloggers are defacto regulators in the online environment providing judgements on advertising campaigns, supporting those with like‐minded views and disciplining others, and even making banned advertisements publicly available. Advertisers should be mindful of this activity in developing campaigns, especially in formulating controversial campaigns aimed to be disseminated online.

The paper is the first to relate consumer power in the online environment to self‐regulation. It is also first to study a new group of advertising complainants – the bloggers.

This paper aims to provide a selection of poetry titles from the Poets House Showcase of 2005.

This article gives a review of the 2005 Poetry Publication Showcase.

This review represents a wide‐ranging selection of contemporary poetry collections and anthologies.

This list documents the tremendous range of poetry publishing from commercial, independent and university presses as well as letterpress chapbooks, art books and CDs in 2004 and early 2005.

The paper seeks to identify the key environmental forces and competitive drivers influencing the strategic management of a business school, and to give guidance about strategic choices as the business school evolves in the new knowledge economy.

Analytic tools such as PEST analysis and competitive analysis are used to provide a model and framework for dialogue about strategic choice.

The influence of demographic, technological, entrepreneurship and globalisation drivers provides a series of implications for competitive action and strategic choice. In the current environment it offers a school strategy of a rigorous academic research profile informed and guided by practice. This is favoured over a more professional agenda.

The paper reviews and updates the literature on future strategies and scenarios for business schools from an analytic perspective.

The purpose of this paper is to explore the underlying strategic mechanisms of agility in a humanitarian logistics context. Based on the research conducted in business disciplines, the paper empirically examines a set of four strategic dimensions (being purposeful, being action-focused, being collaborative, and being learning-oriented) and identifies an emergent relationship between these capabilities and agile humanitarian logistics operations.

Leadership and management actions perceived to support the four capabilities were identified and used as a basis to complete the exploratory research. Specifically, a case study with the United Nations World Food Programme (WFP) was undertaken and, in this context, a qualitative analysis of 29 face-to-face interviews with humanitarian logistics experts working for WFP was conducted.

The research corroborates the relevance of the four strategic-level capabilities to the humanitarian logistics context and confirms that these capabilities play a role in the development of agility in humanitarian operations. The work also identifies a set of key strategic decision-making areas that relate to the building of agility.

Additional research is needed to further investigate and measure the strategic-level capabilities and to quantify their impact on operational agility. Further research should also be undertaken to extend this study to a wider range of humanitarian organisations.

This paper is the first empirical research that takes a strategic approach to the concept of agility in humanitarian logistics. It highlights that the leaders and managers of humanitarian organisations have a significant role to play in the building of an agile system.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.