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The purpose of this paper is to analyse five biases in the valuation of financial investments using a mental time travel framework involving thought investments – with no objective time passing.

An investment’s initial value, together with any periodic funding cash-flows, are mentally projected forward (at an expected rate of return) to give the value at the investment horizon; and this projected value is mentally discounted back to the present. If there is a difference between the initial and present values, then this can imply a bias in valuation.

The study identifies (and gives examples of) five real-world valuation biases: biased funding cash-flow estimates (e.g., mega infrastructure projects); biased rate of return projections (e.g., market crises, tech stock carve-outs); biased discount rate estimates (e.g., dual-listed shares, dual-class shares, short-termism, time-risk misperception, and long-termism); time-duration misestimation or perception bias when projecting (e.g., time-contracted projections which lead to short-termism); and time-duration misestimation or perception bias when discounting (e.g., time-extended discounting which also leads to short-termism). More than one bias can be operating at the same time and we give an example of low levels of retirement savings being the result of the biased discounting of biased projections. Finally, we consider the effects of the different biases of different agents operating simultaneously.

The paper examines key systematic misestimation and psychological biases underlying financial investment valuation pricing anomalies.

Mapping and Geographic Information Systems (GIS) are widely used in disaster research and practice. While, in some cases, these practices incorporate methods inspired by critical cartography and critical GIS, they rarely engage with the theoretical discussions that animate those fields.

In this commentary, the author considers three such discussions, and draws out their relevance for disaster studies: the turn towards processual cartographies, political economy analysis of datafication and calls for theorising computing of and from the South.

The review highlights how these discussions can contribute to the work of scholars engaged in mapping for disaster risk management and research. First, it can counter the taken-for-granted nature of disaster-related maps, and encourage debate about how such maps are produced, used and circulated. Second, it can foster a reflexive attitude towards the urge to quantify and map disasters. Third, it can help to rethink the role of digital technologies with respect to ongoing conversations on the need to decolonise disaster studies.

The paper aims to familiarise disaster studies scholars with literature that has received relatively little attention in this field and, by doing so, contribute to a repoliticisation of disaster-related maps.

The purpose of this paper is to investigate the intended and unintended consequences of compliance and auditing pressures in the Bangladeshi garment industry. To explore this issue the authors draw on three medium-sized suppliers. The institutional changes that followed the Rana Plaza accident in April 2013 make Bangladesh in general and the garment industry in particular an interesting and suitable research setting for standards compliance.

The study adopts a multiple case study approach. Face-to-face interviews have been conducted with the owners of three Bangladeshi garment manufacturing firms and several workers. Additionally, organisational documents and local newspaper articles had been collected wherever possible.

The results indicate that the pressure for compliance has led the case companies to prioritise the implementation of measurable standards over the socially grounded needs and priorities of workers. As a consequence certain initiatives instead of adding new social value in fact destroyed previously existing social value. Furthermore, the pressure for compliance created the necessity to find ways to cover the sizable cost of compliance. This prompted firms to pursue process upgrading through technological advancements and increased work pressures on the labour force. These initiatives led to an increased power imbalance and the exclusion of unskilled workers from the job market.

The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature, the study draws on insights from the global value chains (GVC) and international business (IB) literatures.

The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature, the study draws on insights from the GVC and IB literatures.

The purposes of this qualitative study were to determine the contribution of 4-H experiences to leadership life skill development of college-level 4-H alumni and to determine the effect of those skills on collegiate alumni’s desire to continue involvement in 4-H. The research methods included semi-structured interviews. Major findings of the study noted that the interviewees’ 4-H experiences positively contributed to leadership life skill development, closely following the pattern of the four essential elements which serve as the foundation of 4-H programming. Also identified was a strong desire of college-level 4-H alumni to continue their participation with 4-H. Recommendations include specifically targeting this generation of alumni for greater utilization because of their strong desire to stay connected.

Policy for women's entrepreneurship is designed to promote economic growth, not least in depleted rural areas, but very little is known about the contributions of rural women entrepreneurs, their needs or how the existing policy is received by them. Using a theoretical framework developed by Korsgaard et al. (2015), the authors analyse how rural women entrepreneurs contribute to rural development and discuss the implications for entrepreneurship policy. This paper aims to focus on the aforementioned objectives.

The authors interviewed 32 women entrepreneurs in rural Sweden representing the variety of businesses in which rural Swedish women are engaged. The authors analysed their contributions to rural development by analysing their motives, strategies and outcomes using Korsgaard et al.’s framework of “entrepreneurship in the rural” and “rural entrepreneurship” as a heuristic, interpretative device.

Irrespective of industry, the respondents were deeply embedded in family and local social structures. Their contributions were substantial, multidimensional and indispensable for rural viability, but the policy tended to bypass most women-owned businesses. Support in terms of business training, counselling and financing are important, but programmes especially for women tend to miss the mark, and so does rural development policy. More important for rural women entrepreneurs in Sweden is the provision of good public services, including for example, schools and social care, that make rural life possible.

Theoretically, the findings question the individualist and a-contextual focus of much entrepreneurship research, as well as the taken-for-granted work–family divide. How gender and how the public and the private are configured varies greatly between contexts and needs contextual assessment. Moreover, the results call for theorising place as an entrepreneurial actor.

Based on the findings, the authors advise future policymakers to gender mainstream entrepreneurship policy and to integrate entrepreneurship and rural development policy with family and welfare state policy.

The paper highlights how rural women respond to policy, and the results are contextualised, making it possible to compare them to other contexts. The authors widen the discussion on contributions beyond economic growth, and the authors show that policy for public and commercial services and infrastructure is indeed also policy for entrepreneurship.

The main purpose of this research is to investigate factors influencing rural women entrepreneurship development and sustainable rural livelihoods in Manicaland province of Zimbabwe.

A quantitative research was conducted in Manicaland province in Zimbabwe. Data were collected through structured questionnaires from 400 women entrepreneurs in various sectors. The participants were in vegetable vending, operating clothing flea markets and cross border trading. A self-administered structured questionnaire was used to collect data from respondents. Structural equation modeling in SmartPLS version 3 was used to test the research hypotheses.

The study established that women entrepreneurship is driven by financial factors, positive environmental factors, positive psychological factors as well as positive sociological factors for a sustainable rural livelihood.

It is clear that if the discovered challenges are not addressed, sustainability of women entrepreneurship will remain a dream.

The study came up with strategies for improving women entrepreneurship activities. Future research can be done in other areas of provinces to avoid generalization challenges.

Many challenges hinder the sustainability of women entrepreneurship. Major impediments to women entrepreneurship comprises inadequate support from government schemes, patriarchal societal structure of the community, lack of relevant entrepreneurial knowledge to manage businesses, lack of collateral security to access funding, time limitation or role conflict to balance family pressures and business.

The study recommends proper entrepreneurship education and training, supportive government schemes and access to network affiliation/connection to sustain women entrepreneurship.

This study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.

This study employs a mixed-method research-design consisting of quasi-experimental design (quantitative approach) involving women, both entrepreneurs (132) and non-entrepreneurs (238), as well as in-depth semi-structured interviews (qualitative approach).

Quantitative analysis revealed that female entrepreneurs are better off than female non-entrepreneurs in terms of economic, social, political and psychological indicators of empowerment. However, relatively lesser impact was found in terms of political, and to an even smaller extent, social empowerment of women. Analysis of in-depth interviews corroborated these findings confirming that entrepreneurship serves as an effective tool for the holistic empowerment of women. However, non-entrepreneurs also exhibit social empowerment.

Given the restricted geographical ambit of the study, prudence ought to be exercised in drawing inferences applied to alternate contexts. That the vast majority of questionnaire respondents are illiterate presented a notable impediment in the process of collection of accurate responses.

Microfinance intervention ought to be specifically directed to cultivating entrepreneurship among women; in particular, to achieve the full benefits of empowerment, women availing microfinance ought to exert full control over their own business ventures.

In analyzing holistic empowerment through microfinance supported businesses set up by women, the study adds to the existing literature on women entrepreneurship and empowerment.

Growing concern about sustainability, which focuses on the triple bottom line, namely people, planet and profits, must integrate with local culture to ensure inclusive growth. Localized advertising themes adapted to suit a country’s culture borrow from that country’s culture. Global advertising themes, on the other side, influence and modify the existing culture of a nation. The present study looks at the potential of using traditional Indian sustainable themes to promote sustainability as a way of life, which can be used to craft advertising messages that contribute to the achievement of sustainable development goals (SDGs).

A content analysis of 395 advertisements displayed on Indian television during primetime has been done. Data have been analyzed using descriptive statistics.

The findings reveal that 4 SDGs (achieve gender equality, ensure affordable and clean energy, ensure good health and well-being and promote industry, innovation and infrastructure) out of a total of 17 SDGs find a place in 395 advertisements. They mostly appear for beauty and personal care products and automotive. Depictions of a frugal lifestyle, natural/green surroundings and women empowerment in advertisements “together” exemplify opportunities to use culture creatively in crafting advertising messages.

As the multinational companies embrace the trends towards globalization in advertising, they can also extend the traditional cultural values and lifestyle from a country like India, which tremendously and conspicuously contribute to sustainability to appeal “differently” to buyers. It would offer an opportunity to synergize the growth outcomes in a thoughtful manner.

This is an original piece of research, as no such study has already been conducted in India (to the best of researchers' knowledge).

The purpose of this paper is to explore effects of an intervention designed for teachers' learning. This study investigates the effectiveness of a three-session professional development (PD) program based on the lesson study methodology. Lesson study was chosen as an intervention, attempting to strengthen teachers' awareness of and readiness to teach for student diversity.

This study included 26 participants. The teachers took part in lesson study cycles during a period of four months. Effectiveness was measured using a pre-test/post-test within-subject design. The broad concept of inclusion and the characteristics of the research questions in this study demanded a mix of methods, a design in which qualitative and quantitative data are collected in parallel, analyzed separately and then merged.

Results show an increase of teachers' readiness from baseline to post measurement to adjust the learning environment for increased inclusivity. The largest increase (88%) was seen in the themes in teachers' responses regarding accommodations for a student with special needs. Regarding self-perceived ability, the average increase was 50%. Results show significant changes in teachers' adjustment awareness ability.

This study contributes to educational research, as the focus is PD for general teachers. PD opportunities with teaching strategies related to special needs (e.g. neurodevelopmental conditions, NDCs) are seldom offered to general education teachers. Support from teachers is a key strategy for accommodating students with special needs in mainstream classrooms. Furthermore, there is a lack of literature of interventions aiming to improve teachers' readiness and preparedness for students with NDCs in mainstream settings.