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Transfer relations represent analytical solutions of the linear theory of circular arches, relating each one of the kinematic and static variables at an arbitrary cross-section to the kinematic and static variables at the initial cross-section. The purpose of this paper is to demonstrate the significance of the transfer relations for structural analysis by means of three examples taken from civil engineering.

The first example refers to an arch bridge, the second one to the vault of a metro station and the third one to a real-scale test of a segmental tunnel ring.

The main conclusions drawn from these three examples are as follows: increasing the number of hangers/columns of the investigated arch bridge entails a reduction of the maximum bending moment of the arch, allowing it to approach, as much as possible, the desired thrust-line behavior; compared to the conventional in situ cast method, a combined precast and in situ cast method results in a decrease of the maximum bending moment of an element of the vault of the studied underground station by 46%; and the local behavior of the joints governs both the structural convergences and the bearing capacity of the tested segmental tunnel ring.

The three examples underline that the transfer relations significantly facilitate computer-aided engineering of circular arch structures, including arch bridges, vaults of metro stations and segmental tunnel rings.

THE catalogue, as a library appliance of importance, has had more attention devoted to it than, perhaps, any other method or factor of librarianship. Its construction, materials, rules for compilation and other aspects have all been considered at great length, and in every conceivable manner, so that little remains for exposition save some points in the policy of the catalogue, and its effects on progress and methods. In the early days of the municipal library movement, when methods were somewhat crude, and hedged round with restrictions of many kinds, the catalogue, even in the primitive form it then assumed, was the only key to the book‐wealth of a library, and as such its value was duly recognized. As time went on, and the vogue of the printed catalogue was consolidated, its importance as an appliance became more and more established, and when the first Newcastle catalogue appeared and received such an unusual amount of journalistic notice, the idea of the printed catalogue as the indispensable library tool was enormously enhanced from that time till quite recently. One undoubted result of this devotion to the catalogue has been to stereotype methods to a great extent, leading in the end to stagnation, and there are places even now where every department of the library is made to revolve round the catalogue. Whether it is altogether wise to subordinate everything in library work to the cult of the catalogue has been questioned by several librarians during the past few years, and it is because there is so much to be said against this policy that the following reflections are submitted.

This study examines how asking employees to self-assess their performance during the compensation setting process, when they are unaware of their marginal contribution to firm profit, affects employer welfare. Previous research suggests that giving employees a voice in the compensation setting process can positively affect employee performance and firm profit (Jenkins & Lawler, 1981; Roberts, 2003). However, the study proposes that asking employees to assess their own performance as part of the compensation setting process can have unintended consequences that ultimately lead to higher employee compensation demands. This is because asking employees to assess their performance increases their overconfidence in their own performance and their compensation demands. As a result, employers may face the dilemma of whether to meet these higher compensation demands or risk economic losses due to employee retaliation if their demands are not met. Through experimental evidence comparing a control condition without self-assessments and three self-assessment reporting conditions, the study provides evidence that supports the notion that eliciting employee self-assessments as part of the compensation process reduces employer welfare. Data on employee perceptions of performance further support the notion that asking employees to evaluate their performance leads to an inflated perception of their performance. These findings provide a theory-based explanation of why, in practice, many companies disentangle employee performance assessments from the compensation setting process and that companies are well advised in doing so.

The purpose of the present paper is to describe a web-based consensus-finding procedure, resulting in an agreement among the group of participants representing global stakeholders regarding the interdisciplinary topic in a university master's seminar on “Global Studies”. The result of the collectively elaborated solution pertains to the forward-looking and jointly agreed topic of migration policies.

The core part of the web-based negotiation game “Surfing Global Change” utilised here is a controversial group discussion. A subsequent step creates an agreement among discussants. The group of participants, in this case co-authors of this paper, developed a final agreement on possible future political adaptations and guidelines to improve current standards in the global management of refugee and migration issues.

The findings offer several political possibilities for European and African states including structural recommendations as well as cooperative development policies.

The result is a catalogue of tentative recommendations to improve international policies relating to current migration problems, here focused on migration between Africa and Europe.

Considering the creativity of the entire procedural structure combined with an ordered scientific methodology, the outcome could promise an interdisciplinary result. Effects of group dynamics, cooperation, scientific research and diplomacy are integrated into consensus building.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This article starts with a brief overview of the history of housing for people with intellectual disability in Austria. The system of care and Austrian disability policy are also examined, focusing on implementation of deinstitutionalisation and community living. The following analysis of services provided in the field of housing for people with intellectual disabilities shows that support is provided in undistinguished, generalised service packages based on a competency model. Academic research on community living is quite rare in Austria, and fails to take into account the subjective perspective of people with intellectual disabilities.

The purpose of this paper is to suggest that informal practices and institutions of post-Soviet countries differ from informality in other post-socialist regions and, therefore, proposes categorizing it as “post-Soviet informality” – a composite definition that extends beyond the concept of “informal economy” and encompasses, along with economic activities, social and political spheres.

The arguments of the paper are based on a comprehensive analysis of secondary sources.

This paper shows that, owing to the effects of antecedent regime’s legacies and the problems of post-communist transition, for the proper analysis of informality in post-Soviet countries it needs to be based on an own concept.

This study, in contrast to the existing literature on informality in post-communist spaces, specifically focuses on the informal sphere of post-Soviet countries, suggesting that the informal institutions and practices thriving across the vast post-Soviet space not only differ from the informal spheres elsewhere in the world, but also from informality in other post-communist regions.

Using the lens of crisis innovation and strategic alignment, this study explores how a segment of the restaurant sector that may be less agile than others—Michelin-starred restaurants—perceives and aligns with the challenges brought about by the COVID-19-pandemic.

The study collected data from 19 Michelin-starred restaurants in Spain using a qualitative interview method. The data were analyzed qualitatively and organized thematically.

Four key categories of strategic challenges were identified: human resources, uncertainty, control and economic challenges. In response, chefs displayed both behavioral and organizational strategies. Those organizational strategies were new human resource management, reorganization, product and service innovation and marketing. While the new human resource management actions adopted to align with the human resource challenges identified, a misalignment remains between some of the other strategic actions, such as product and service innovation, marketing and economic and uncertainty challenges.

The findings offer new insight into Michelin-starred restaurant chefs' challenges and (mis)alignment strategies, an area that has been understudied in the current literature on innovative responses in the hospitality sector post-pandemic.

This study aims to shed light on how internships' features drive employability outcomes and answers the question of how internships that maximize the employability of interns can be designed. The study assumes that the duration of an internship, degree of formalization and the use of internship-specific motivational practices by companies are likely to influence interns' perceptions of employability.

A study among interns investigated the relationship between different internship features and interns' employability. Data on the duration of the internship, motivational practices specific to internships and the formalization of the internship process were collected from a large sample of 13,565 interns in 27 European countries from 15 to 35 years old.

The findings suggest that internship duration has a curvilinear effect on employability with increasing effects on employability at the beginning of the internship, followed by a decrease over time. In addition, the use of practices specifically designed to motivate interns also favors the interns' employability. Finally, formalization of the internship placement moderates the effect of motivational practices on employability.

By identifying key features of the internship experience – duration, formalization and motivational practices – the authors contribute to the theory related to the development of career resources and employability in young adults and show that these features significantly shape young adults' employability perceptions.

This study aims to investigate the influence of green human resource management (GHRM) practices on healthcare organization sustainability performance in Pakistan. It explores how perceived organizational support (POS) mediates the relationship between GHRM practices and healthcare organizational sustainability.

In the quantitative method, a questionnaire was used to acquire the perception of individuals via a simple random method. A total of 320 questionnaires were collected from the employees in the healthcare organizations of Pakistan, with a 47.70% response rate. Hypotheses were tested using SmartPLS (PLS-SEM).

The results reveal a positive relationship between GHRM practices and healthcare organization sustainability performance. POS partially mediated the relationship, strengthening the effectiveness of GHRM practices in boosting organizational sustainability.

The present study contributes to the understanding of GHRM practices in the healthcare industry, particularly in the context of emerging nations like Pakistan. It demonstrates a novel mediation role of POS to bolster the effectiveness of GHRM practices for gaining sustainability performance. The research proposes significant insight for both scholars and practitioners on how supportive corporate cultures affect the GHRM initiatives that foster economic, environmental and social sustainability.