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The purpose of this paper is to investigate the role of distinct types of heating technology and their price impact in German residential real estate markets, considering a wide range of other housing market determinants. The authors aim to test and to verify specifically, whether the obsolescence of heating technology leads to a significant price discount and whether higher technological standards (and environmental friendliness) come with a price premium on the market.

The authors create housing market models for rental and sales segments by constructing generalized additive models with explicit multi-layered spatial components. To elaborate a profound and contemporary answer using these models, the authors perform large-sample regression analyses based on more than 400,000 observations covering German residential properties in 2015.

First and foremost, the heating system indeed shows significant explanatory importance for measuring housing rents and purchasing price. Second, the authors find that it makes a difference whether clean “green” technologies are implemented or whether “brown” systems with obsolete technology or fossil energy sources is on hand. Ultimately, the authors conclude that while low energy consumption indeed comes with a price premium, this needs to be interpreted together with the property’s heating type, as housing markets seem to outweigh the “green premium” by “brown discounts” if low energy consumption figures are powered by a certain type of heating technology system.

Aside of a possible omitted variable bias, the main research limitation is constituted by the integration of asking prices in the analysis, as actual transaction prices are not systematically transparent on national level in Germany. Limitations are discussed at the end of the paper.

This work supports investors who face the challenge of making environmental- and energy-related decisions as well as appraisers who deliver financial fundamentals for such. Third, the paper supports both asset managers as well as investment strategists in argumentation pro-environmental investments beyond all ecological necessity.

This paper contributes to the current discussion on climate change and the eclectic role of real estate in this context. The authors deliver evidence on pricing effects as a measure of socioeconomic acceptance of progressive heating technology and environmental friendliness as an imperative of twenty-first century societies.

This is the first study on “green premiums” or “brown discounts” that includes heating technology as a potential and distinct driver of value and rents. It is a contemporary contribution and delivers original information on the quantitative impact of contemporary and anachronistic technology in heating to researchers as well as investors and appraisers.

Academics and practitioners have long acknowledged the potential of multiagent systems (MAS) to automate and autonomize decision-making in logistics and supply chain networks. Despite the manifold promises of MAS, industry adoption is lagging behind, and the exact benefits of these systems remain unclear. This study aims to fill this knowledge gap by analyzing 11 specific MAS use cases, highlighting their benefits, clarifying how they can help enhance logistics network resilience and identifying existing barriers.

A three-stage Delphi study was conducted with 18 industry experts. In the first round, these experts identified 11 use cases of MAS and their potential benefits, as well as any barriers that could hinder their adoption. In the second round, they assessed the identified use cases with regard to their potential to enhance logistics network resilience and improve organizational productivity. Furthermore, they estimated the complexity of MAS implementation. In the third round, the experts reassessed their evaluations in light of the evaluations of the other study participants.

This study proposes 11 specific MAS use cases and illustrates their potential for increasing logistics network resilience and enhancing organizational performance due to autonomous decision-making in informational processes. Furthermore, this study discusses important barriers for MAS, such as lack of standardization, insufficient technological maturity, soaring costs, complex change management and a lack of existing use cases. From a theoretical perspective, it is shown how MAS can contribute to resilience research in supply chain management.

The identification and assessment of diverse MAS use cases informs managers about the potential of this technology and the barriers that need to be overcome.

This study fills a gap in the literature by providing a thorough and up-to-date assessment of the potential of MAS for logistics and supply chain management. To the best of the authors’ knowledge, this is the first study to investigate the relevance of MAS for logistics network resilience using the Delphi method.

Business case (BC) analyses are performed in many different business fields, to create a report on the feasibility and competitive advantage of an intervention within an existing organisation to secure commitment from management to invest. However, most BC research papers on decisions regarding internal funding are either based on anecdotal insights, on analyses of standards from practice, or focused on very specific BC calculations for a certain project, investment or field. A clear BC process method is missing.

This paper aims to describe the results of a systematic literature review of 52 BC papers that report on further conceptualisation of what a BC process should behold.

Synthesis of the findings has led to a BC definition and composition of a 20 step BC process method. In addition, 29 relevant theories are identified to tackle the main challenges of BC analyses in future studies to make them more effective. This supports further theoretical development of academic BC research and provides a tool for BC processes in practice.

Although there is substantial scientific research on BCs, there was not much theoretical development nor a general stepwise method to perform the most optimal BC analysis.

The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting. The review further summarizes the findings on consequences and determinants of material disclosures in sustainability reporting. Several directions for future research are also discussed.

This study provides a systematic review of materiality measures developed in the context of sustainability reporting. This synthesis of the literature summarizes the existing methodologies of measuring materiality. It also evaluates the strength and limitations of existing methods and approaches of measuring materiality in sustainability disclosures.

We find that the ex post materiality measures are simplistic and unidirectional in nature and ex ante materiality measures lack external validity and are generally narrow in focus – for example, focused on single firms or industries. Another major limitation in the current literature is the absence of robust empirical investigation of double materiality in sustainability reporting and a vast majority of the measures are developed without stakeholder engagement. Lastly, we document that the findings on determinants of material disclosure are fragmented and inconclusive and that the literature on consequences of material disclosure is rather un-explored.

The study explains the connections and differences between the various materiality measures. We document that materiality is measured in two distinct ways, ex ante and ex post and often times without stakeholder engagement. Moreover, given that a vast majority of the measures rely on manual content analysis, we find that they suffer from reproducibility and scalability.

User experience is key for measuring and improving the quality of services, especially in high personal and relation-intensive sectors, such as healthcare. However, evidence on whether and how the organizational model of healthcare service delivery can affect the patient experience is at an early stage. This study investigates the relationship between healthcare service provision models and patient experience by focusing on the nursing care delivery.

65 nurses' coordinators were involved to map the nursing models adopted in the healthcare organizations of in an Italian region, Tuscany. This dataset was merged with patient experience measures reported by 9,393 individuals discharged by the same organizations and collected through a Patient-Reported Experience Measures Observatory. The authors run a series of logistic regression models to test the relationships among variables.

Patients appreciate those characteristics of care delivery related to a specific professional nurse. Having someone who is in charge of the patient, both the reference nurse and the supervisor, makes a real difference. Purely organizational features, for instance those referring to the team working, do not significantly predict an excellent experience with healthcare services.

Different features referring to different nursing models make the difference in producing an excellent user experience with the service.

These findings can support managers and practitioners in taking decisions on the service delivery models to adopt. Instead of applying monolithic pure models, mixing features of different models into a hybrid one seems more effective in meeting users' expectations.

This is one of the first studies on the relationship between provision models of high-contact and relational-intensive services (the healthcare services) and users' experience. This research contributes to the literature on healthcare service management suggesting to acknowledge the importance of hybridization of features from different, purely theoretical service delivery models, in order to fit with providers' practice and users' expectations.

• This is one of the first studies on the relationship between provision models of nursing care and patient experience.

• Healthcare services' users appreciate service delivery characteristics identified with “be cared by,” or in other words with having a reference nurse.

• Nursing models' features that relate to the organizations and that providers tend to judge as professionalizing and evolutive, such as team working, appear not key in relation to patient experience.

• Pure models of service delivery are theoretically useful, but hybrid models can better meet users' expectations.

This is one of the first studies on the relationship between provision models of nursing care and patient experience.

Healthcare services' users appreciate service delivery characteristics identified with “be cared by,” or in other words with having a reference nurse.

Nursing models' features that relate to the organizations and that providers tend to judge as professionalizing and evolutive, such as team working, appear not key in relation to patient experience.

Pure models of service delivery are theoretically useful, but hybrid models can better meet users' expectations.

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

Many countries around the world were compelled to adhere to rigorous practices of school closures due to the spread of the novel coronavirus (COVID-19). During the lockdown period, distance teaching and learning have become the only form to keep students on track. Reports have revealed that during this period, parents and students have strived hard to cope up with the learning method, which is new to the school education system in Sri Lanka. Against this background, this study explored the perceptions of parents in distance learning and homeschooling of their children during the COVID-19 pandemic in Sri Lanka. In addition, this study also attempted to assess the success of such educational practices in the country during the pandemic.

A quantitative research approach was used, and data were collected using a structured questionnaire. The questionnaires were distributed via Google Forms to a sample of 587 respondents through snowball sampling across Sri Lanka.

According to the collected data, about 52% of participants positively responded to the current distance learning practices adopted in school education. Meanwhile, about 57% of parents were negatively concerned about current practices. The respondents had negative concerns about the new role of teaching at home, difficulties in balancing work-from-home activities, too many distractions and unfamiliarity with the teaching methods and the subjects. Further with regard to depression, the majority of respondents have moderate depression which could be led to not favouring or being active in teaching. Accounting overall fact, the success of distance learning and homeschooling was higher with parents who have a good educational and socioeconomic background. The impact of these education systems appears to be long-lasting and may contribute to rising disparities.

This study will help to pay close attention to the constraints and implications of distance learning activities, along with homeschooling and its adaptation in the future as a matter of urgency.

Several studies described obstacles encountered by students and academics in the higher education sector. However, this study helps to understand the existing difficulties experienced by parents/guardians with homeschooling and the introduction of distance education via the virtual platform in the primary and secondary education system in Sri Lanka. The findings highlighted the importance of developing sufficient information technology infrastructure facilities throughout the nation before hosting such virtual teaching and learning across Sri Lanka.