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The purpose of this paper is to summarise some of the major scientific research projects that identify the value of pet ownership and pet interaction to older people with a view to disseminating such findings to health professionals and care workers engaged in the welfare of older people.

A review of findings from major international studies across a number of health related disciplines.

Pets may serve significant functions that enhance the physical, emotional and social well-being of older people. With recognition from health professionals, pet ownership may rank highly amongst those elements which should be preserved wherever possible.

The dissemination of the importance of pet ownership to the health and well-being of older people, with special implications for policy development amongst care providers.

The purpose of this paper is to explore the implications of a greater marketing orientation among arts organisations and its impact on funding through sponsorship.

Utilising a qualitative methodology, the study employs case studies for the purpose of formulating tentative and emergent knowledge.

The case study observations reveal the adoption of a marketing orientation across the sample and most significantly for the purposes of securing and consolidating sponsorship relationships. But contrary to popular academic theory this is managed without significant threat to artistic integrity or adaptation of theatrical productions.

Data were derived from a purposive but limited sample. The advantages of a qualitative method in producing rich data is well established, however a longitudinal study would facilitate the understanding of the temporal shifts in arts sponsorships and counter the limits of the cross‐sectional nature of the study.

The study reveals a managerial capacity for arts organisations to attract sponsorship through customer orientation without the need to compromise its artistic and social goals.

A central concern to the increasing significance of business and private funding for the survival of arts organisations is the impact this has on the producers ability to remain faithful to the artistic integrity of their productions. This longstanding academic debate now has predominance in arts marketing management and the issues addressed in this paper serve to address this shift in emphasis.

When the coronavirus disease 2019 (COVID-19) pandemic seriously hit the USA, a lot of cities/states announced their lockdowns, in some cases forbidding employees to go to work. But workers in the so called “essential sectors” were exempt from the order, and on the contrary were required to remain on the job in order to maintain the services and functions considered vital to the community. If they have not been paid well in comparison to those in the other sectors, there would be a stronger case for granting them a special hazard pay during the pandemic. This paper aims to design a way to measure the “importance” or being “essential” of the different sectors in the economy, and then investigates whether the actual pay of the workers in these sectors is consistent with the measured importance.

At least two policy issues emerged from such an arrangement: (1) How can one define the “essential sectors” objectively instead of the authorities preparing a list according to their administrative procedure? (2) How well have been the workers in the essential sectors paid before the pandemic strike? The concept of a revised Leontief forward linkage effect will be used in an input–output model to gauge the relative “importance” of the different sectors in the US economy. Then the measured importance will be compared with the average compensation of the employees in these sectors.

It is found that for some sectors such as agriculture, retail trade, and repair and installation of machinery and equipment the ratio of workers' compensation relative to the national average is substantially lower than the relative importance of the sectors employing them. That is, many of them have been substantially underpaid in spite of their importance.

The scope of this study is limited to one country, the USA, but the methodology can be applied to other countries as well.

This study is an original research that contributes to an improved understanding of the importance of the workers engaged in different sectors in the USA during COVID-19.

The purpose of this paper is to analyse the roles of accounting within state-based agencies which interpreted the ideal of protection for the Aboriginal population as principally about the removal of children from the Aboriginal communities to institutions of training and places of forced indenture under government-negotiated labour contracts.

The study uses the original archival records of the New South Wales Aborigines Protection and Welfare Boards (1883-1950) to highlight the link between pastoral notions of moral betterment and the use of accounting technologies to organise and implement the “apprenticeship” programmes.

The analysis reveals that accounting practices and information were integral to the ability of the state to intervene and organise this domain of action and, together with a legal framework, to make the forced removal of Aboriginal children possible.

The mentalities and practices of assimilation analysed in the paper are not unique to the era of “protection”. The study provides a history of the present that evokes the antecedents to recent welfare policy changes, which encompass a political rationality directed at the normalisation of the economic and social behaviours of both indigenous and non-indigenous welfare recipients.

The paper provides an historical example of how the state enlisted accounting and legal technologies to construct a crisis of “neglect” and to intervene to protect and assimilate the Aboriginal children.

This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems.

The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature.

Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights.

Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development.

This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.

Public health measures implemented early in the COVID-19 pandemic brought the idea of essential work into the public discourse, as the public reflected upon what types of work are essential for society to function, who performs that work, and how the labour of essential workers is rewarded. This chapter focusses on the rewards associated with essential work. The authors develop an intersectional lens on work that was officially deemed essential in 2020 to highlight longstanding patterns of devaluation among essential workers, including those undergirded by systemic racism in employment and labour law. The authors use quantitative data from the CPS-MORG to examine earnings differences between essential and non-essential workers and investigate whether the essential worker wage gap changed from month to month in 2020. The authors find that patterns of valuation among essential workers cannot be explained by human capital or other standard labour market characteristics. Rather, intersectional wage inequalities in 2020 reflect historical patterns that are highly durable and did not abate in the first year of the global pandemic.

The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in sustainability performance.

This research involves engagement through an action research approach involving the observation of corporate meetings, the provision of feedback on those meetings by the researchers and review of internet and hard copy sustainability reporting.

The study identified a number of impediments to the development of a sustainability reporting framework and its integration into planning and decision making, as well as forces for change. These were analysed using the organisational literature, particularly Kurt Lewin's integrated model of planned change. Differences were observed between the state‐owned organisation and prior studies of shareholder owned companies in their motivations for achieving sustainability and greater accountability.

From the organisation's perspective, the study provided immediate feedback which enhanced reporting practices and the incorporation of sustainability issues into decision making. The study has the potential to improve practice in other organisations through the identification of impediments to and forces for change not considered in prior theorising.

The action research approach contributes to knowledge and theorising in a way which could not have been achieved through interviews alone. It assisted change within the organisation in: adopting a sustainability reporting framework; integrating sustainability issues into planning and decision making; and, further embedding sustainability and accountability values. The findings in the state owned organisation contrast recent findings for shareholder‐owned companies.

This study aims to examine the process through which sustainability is integrated into the organizational practices of accounting.

Action research, drawing on the lens of neo-institutional theory, is used to explore the integration process of sustainability in an Italian company.

The results show how different factors and organizational dynamics contribute to the initiation of both sustainability reporting and the progressive diffusion of sustainability practices in this organization, within the small- and medium-sized enterprise (SME) category. In addition, signs of integrated thinking were identified while charting the process of sustainability reporting and its institutionalization within the company.

The study shows that the idea of integrated thinking was rooted in organizational culture prior to the International Integrated Reporting Council (IIRC) framework and the momentum it gave to integrated reporting. In this sense, this research provides evidence to confirm the existence of an alternate narrative in relation to the one offered by the IIRC framework.

The present study contributes to understanding how SMEs can integrate sustainability into their accounting systems. Managers working in these organizations may learn from this experience.

On the one hand, this study further the knowledge of sustainability integration processes within an organizational practice, especially in the case of SMEs. On the other hand, the study is, perhaps, the first to identify signs of integrated thinking on the journey through the sustainability institutionalization process.

The National Labor Relations Act (NLRA) creates rights for covered employees, defines conduct that violates those rights, and deems that conduct an unfair labor practice. But while given broad remedial powers under the Act, the Board's options were curtailed by the Supreme Court's limit on the use of deterrence as an express remedial justification. The Board was left with a strongly make-whole, i.e., ex-post, focus to undo the consequences of a violation.

Put differently, the current NLRA remedies reflect a pay-or-play philosophy. The goal is restoration after the fact, using ex-post remedies to give parties the benefit or status quo that they expected. An actor willing to pay may use a cost–benefit analysis and strategically choose to violate the Act, accepting the make-whole remedies later. But the Act created ex-ante statutory rights, not agreed-upon contractual terms. By statutory enactment, employees are given something of value deemed worthy of protection. Assigning value to compliance with the law in the first instance not only prevents sometimes irreparable harm but also reaffirms the inherent value of the right itself.

The impact of the Board's limited remedies is therefore a broad value-driven one. Without ex-ante deterrence, the available ex-post make-whole remedial options make a normative statement about individuals' rights under the Act: those rights may not be inherently worth enough to incentivize legal compliance. The make-whole focus can imply that financial compensation for the portion of harm that can be calculated and “undoing” some nonfinancial effects is sufficient. There is little drive to deter infringement before the fact. By examining the remedial philosophy behind contrasting approaches in the common law of torts and contract, this Article asserts that the current remedial strictures and framework undermine both the Act and the worth of its rights in the eyes of the public and the employees who hold them.

This chapter focuses on the Trump administration's health policies, with an emphasis on its efforts to repeal the Affordable Care Act and its response to the COVID-19 pandemic. It assesses those policies both in the context of the administration's broader goals and motivations, and in the context of systemic deficits and deficiencies in American health policy. I argue that failures of health policy and health security in the face of the pandemic reflect those longstanding weaknesses, much more so than the administration's actions (or inaction).