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In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in 2017 were 45.6 million tonnes of carbon dioxide equivalent (CO₂e; 10% of UK total GHG emissions). Farmland hedgerows are a carbon sink, storing carbon in the vegetation and soils beneath them, and thus increasing hedgerow length by 40% has been proposed in the UK to help meet net zero targets. However, the full impact of this expansion on farm biodiversity is yet to be evaluated in a net zero context. This paper critically synthesises the literature on the biodiversity implications of hedgerow planting and management on arable farms in the UK as a rapid review with policy recommendations. Eight peer-reviewed articles were reviewed, with the overall scientific evidence suggesting a positive influence of hedgerow management on farmland biodiversity, particularly coppicing and hedgelaying, although other boundary features, e.g. field margins and green lanes, may be additive to net zero hedgerow policy as they often supported higher abundances and richness of species. Only one paper found hedgerow age effects on biodiversity, with no significant effects found. Key policy implications are that further research is required, particularly on the effect of hedgerow age on biodiversity, as well as mammalian and avian responses to hedgerow planting and management, in order to fully evaluate hedgerow expansion impacts on biodiversity.

This paper aims to study employee mental health in relation to workplace design and indoor environmental quality (IEQ) when working from home, which has received little attention. The trend toward hybrid working urges for more knowledge.

Through a mixed data collection method, this study analyzed potential relationships (between mental health, workplace design and IEQ) from information obtained through a cross-sectional survey, repeated point-in-time surveys and desk-based IEQ sensors at home. Data were collected in April 2020 during a national COVID-19 lockdown in The Netherlands amongst 36 subjects. They all worked full time from home in this period and together completed 321 point-in-time surveys. The three data sets were combined and analyzed using bivariate and path analysis.

Outcomes indicate that subjective and objective IEQ conditions, workplace suitability and distraction affect employee mental health in the home workplace in a similar way as in the office. Being satisfied with the noise level increases concentration, self-reported well-being and engagement. High sound pressure levels (>58 dB) increased tension or nervous feelings.

To the best of the authors’ knowledge, this study is one of the first to explore employee mental health in relation to simultaneously assessed (perceived and measured) multiple IEQ parameters in the home workplace.

The purpose of this study is to examine the effects of nitrogen (N) deposition on clonal growth in a rhizome clonal plant, Leymus chinensis (Trin.) Tzvel.

The study established seven N concentration gradients (0, 2, 4, 8, 16, 32 and 64 g N m⁻²) to simulate the continuous increase in N deposition for the cultivation of L. chinensis seedlings and assess the response mechanism of the cloned L. chinensis plant at different N levels by analyzing the aboveground and belowground plant appearance traits, parent ramets and daughter ramets of resource allocation and biomass allocation.

The results of this study showed that the different N treatment levels could promote clonal growth and had certain regularity under the seven treatments. The addition of N could significantly increase the ramet number, rhizome length, rhizome spacer length, biomass of mother ramets, daughter ramets and belowground L. chinensis population when the N addition was greater than 4 g m⁻²; however, the clonal growth ability of L. chinensis decreased and the rhizome length, ramet number, stem and leaf biomass of daughter ramets and stem biomass of mother ramets significantly decreased when the N addition was greater than 32 g N m⁻².

With global warming, atmospheric N deposition is increasing and it is of great significance to explore the response mechanism of different N levels for the growth of clone plants. This study provides basic data and a theoretical basis for the survival prediction of cloned plants under the background of a global climate change strategy and has important theoretical and practical significance for the scientific management of grasslands in the future.

The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems.

A probabilistic model was developed to determine the likelihood that a micro-firm would adopt an accounting registry system as a function of a series of contingencies and personal characteristics of their owners/managers. Data from the Microentrepreneurship Survey (EME), from the National Institute of Statistics of Chile for 2017 was used.

The findings suggest that access to external funds, the size and the use of technology strongly influence micro-firms' adoption of accounting systems.

Despite the richness and scope of the data, direct measurements of entrepreneurial orientation and environmental uncertainty, both central variables of the contingency theory, were missing. Hence, duly justified proxies were applied. It is also likely that there would be other variables that also influence the probability of using accounting tools.

The study contributes to a better understanding of microenterprises, and the factors that determine the use of accounting systems. The results highlight that public policies aimed at fostering microenterprises should facilitate access to technology and external funds. Consistent with previous studies, the authors’ findings highlight the importance of training owner/managers on issues related to their business.

This paper contributes to theory by arguably being the first study to confirm that contingency theory does explain the adoption of accounting systems in microenterprises in emerging countries.

This paper aims to investigate the extent to which three subgroups – people with mental health conditions, people belonging to sexual minority and gender groups and Indigenous peoples – have been “left behind” by countries implementing the World Health Organization’s Framework Convention on Tobacco Control.

A general review of electronic bibliographical databases to provide an overview of smoking prevalence among the three groups and interventions designed specifically to reduce their smoking rates.

Although explanations and specific rates differ, two trends are consistent across all three groups. First, information reported in the past two decades suggests that smoking prevalence is disproportionately high among people with mental health conditions, and in the rainbow and indigenous communities. Second, most cessation programmes are targeted at majority politically dominant groups, missing opportunities to reduce smoking rates in these minority communities.

There is a general dearth of data preventing detailed analysis. Better data collection efforts are required. Trials to identify effective smoking reduction interventions for marginalised groups are needed.

It is socially unjust that these groups are being systematically ignored by tobacco control initiatives. A failure to equitably reduce tobacco harms among all groups across society has contributed to the perceived concentration of smoking in some subgroups. The increasing stigmatisation of people who smoke then adds a marginality, compounding the negative effects associated with belonging to a marginalised group. Ongoing marginalisation of these groups is an important determinant of smoking.

Cross-case analysis of neglected subgroups with disproportionately high smoking rates suggests social marginalisation is a shared and important determinant of smoking prevalence.

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.