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To help businesses throw light on potential sources of geographic advantage, Accenture researchers assessed the competitiveness of countries using the five dimensions: talent, capital, resources, innovation, and consumers and trade. This paper aims to present the results of that assessment.

For each of the five dimensions, Accenture researchers identified key indicators – characteristics that suggest how well positioned an economy is to compete in a multi‐polar world. They assessed each indicator using a range of primary and secondary data variables. Primary data were drawn from a global survey of more than 400 business leaders, conducted for Accenture by the Economist Intelligence Unit. Secondary data were drawn from sources such as the International Monetary Fund, the United Nations and the World Bank.

The paper offers an up‐to‐date assessment of how national resources and capabilities foster competitive advantage based on five issues – talent, capital, resources, innovation, and consumers and trade.

Locating to excel at innovation requires not just a focus on input factors – such as local investment in R&D and education – but also a focus on output measures – such as being able to locally produce valuable new products, services and business processes.

For leaders of companies seeking to re‐locate to compete in a multi‐polar world – that is, one with a diffusion of economic power across a wider range of regions and countries – the article explains why the best choice is to execute a diversified geographic strategy.

This chapter examines the strengths of the Compassionate Positive Applied Strengths-based Solutions (COMPASS) model in the context of desistance capital, using historical case studies to illustrate how the model's principles have facilitated successful desistance and recovery journeys. By integrating research on compassion and positive psychology within offender populations, this chapter underscores the effectiveness of the COMPASS model. Through detailed examples, it aims to validate the model's approach, offering insights and recommendations for future practices in the justice system.

March 4, 1966 Damages — Remoteness — Breach of warranty by sub‐contractors to contractors to provide suitable scaffolding — Concurrent breach of statutory duty by contractors to plaintiff's husband to see that suitable scaffolding provided — Fatal injury to plaintiff's husband — Contractors liable in tort to plaintiff — Whether damages “flowing from breach” — Whether rights under warranty affected.

Fannie Mae and Freddie Mac receive explicit and implicit off-budget subsidies from the federal government. This paper reviews the methods to estimate the dollar amount of the subsidies. None of the three techniques to estimate the indirect subsidy yield accurate point estimates. They do suggest that Fannie and Freddie could receive billions of dollars in subsidies in some years and much smaller amounts in other years. However, assessing the size of the implied subsidies is most valuable in demonstrating that Fannie and Freddie, not the federal government, control their size. Efforts to improve federal control face significant difficulties including informational asymmetries and the political incentives that have led to the status quo. These drawbacks bolster the rationale for eliminating federal support for Fannie and Freddie.

The primary purpose of this exploratory paper is to propose a novel analytical framework for examining corruption from a behavioral perspective by highlighting multiple issues associated with consumerism.

This paper examines the relationship between excessive consumption activities and corrupt acts, drawing upon existing literature on corruption, consumerism and consumption, as well as multiple reports and cases of corruption and money laundering in Indonesia. With regard to corruption networks, this paper analyses the associated behavioral patterns and social dynamics by using the Fraud Triangle and the Fraud Elements Triangle frameworks to examine the phenomenon of living beyond one’s means. This paper also addresses the notion of sacredness in the context of consumer activities and how such sacredness plays a role in causing otherwise honest individuals to engage in corrupt acts.

The author established that corruption represents a complex societal issue that extends across several dimensions of society, encompassing both horizontal and vertical aspects. Consequently, addressing this problem poses significant challenges. Excessive consumption has been identified as one of the various behavioral concerns that are implicated in the widespread occurrence of corruption in many nations. Individuals who partake in excessive consumption play a role in shaping ethical norms that serve to legitimize and rationalize immoral behavior, therefore fostering a society marked by corruption. The act of engaging in excessive consumption is also associated with cases of money laundering offenses that are connected to corruption and several other illicit activities. The lifestyle of corrupt individuals is one of the primary behavioral concerns associated with corruption, as “living beyond means” is the most common behavioral red flag among occupational fraud offenders worldwide. The phenomenon of consumerism may also shape the minds of individuals as if it were an “implicit religion” due to the fact that it may generate human experiences that elicit highly positive emotions and satisfy certain sacredness-associated characteristics. The pursuit of transcendental experiences through the acquisition and consumption of sacred consumption objects may heighten the incentive to commit fraudulent acts such as corruption.

This self-funded exploratory study uses document analysis to examine the corruption phenomenon in Indonesia. Future studies will benefit from in-depth interviews with former offenders and investigators of corruption.

This exploratory study contributes to advancing corruption prevention strategies. It does this by introducing a novel analytical framework that allows for the examination of several behavioral issues associated with consumerism, which have the potential to foster the proliferation of corruption.

This exploratory study highlights the importance of comprehending the intricacies of consumerism, namely, its adverse effects on the proliferation of corruption.

In the previous chapters, I set out a conceptual model of trauma-informed servant leadership and discussed servant leadership supervision for working with burnout, compassion fatigue and secondary trauma in employees within trauma related health and social care settings. In this chapter, I further extend servant leadership to the peer support principle in trauma-informed approaches (Substance Abuse and Mental Health Services Administration, 2014). The first part of this chapter will examine peer support work (PSW) and report on the outcomes associated with it. Then, servant leadership will be discussed and used to operationalise the principle of peer support as set out in trauma-informed approaches. A servant leadership peer support approach is put forward with a theoretical basis. This theoretical model has been slightly changed from the previous servant leadership approaches discussed, in order to represent the PSW role more accurately. However, as discussed previously, it is not the characteristics of the Servant leadership (SL) model that define the approach, rather the philosophy and desire to serve first. In the last section of this chapter, Martha Griffin brings the characteristics of this model to life using her vast experience and discusses some of the potential challenges faced by peers in training and practice.

This study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors.

By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics.

Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students’ comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues.

This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students’ critical analysis and cognitive development.

This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country’s contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method’s success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors.

This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes.

The purpose of this paper is to provide an authentic and relevant way of sharing our realisation of the significance of integrating employability skills in assessment practice. This is supported from the anecdotal evidence received from students, which show that the inclusion and assessment of employability skills has provided them with an artifact that demonstrates the employability skills required for the continually changing future and workplace. For staff, the ability to assess and give feedback on the acquisition of employability skills makes it a more enjoyable experience.

Due to the short rollout period and pivot to online learning, there has not been an opportunity to undertake a comprehensive and formal data collection. However, anecdotal evidence has been collected from students and staff on the experience of the student-created video assignment in a completely online environment.

This paper establishes how a student video assessment contributes to students’ acquisition, development and enhancement of employability skills, such as communication and teamwork skills, that are central for preparing students for continually evolving future and thus the “new normal” brought forward by COVID-19.

This paper enables the authors to share their experiences and provision of their resources so that other teaching academics are able to design their own assessment task that contributes to students’ acquisition, development and enhancement of employability skills.

The originality of this paper is the application of integrating employability skills in assessment practice and the associated rubric as way to build students’ employability skills in the post-COVID world.

The aim of this paper is to consider how exploitative and exploratory team processes contribute to adaptive and innovative outcomes. The paper integrates the team learning and team adaptation literature and examines factors that stimulate and support exploitative and exploratory processes in interdisciplinary and homogeneous teams. This has implications for team learning research and facilitation that fosters adaptation and innovation.

The paper reviews how teams learn to be exploitative and exploratory and the extent to which adaptive and innovative outcomes ensue. The paper suggests the value of teams understanding how different conditions (environment, leadership, member characteristics, and team composition) affect team members' interactions as they learn and apply exploitative and exploratory processes to produce adaptive and/or innovative outcomes.

Teams learn frames of reference for being exploitative and exploratory influenced by environmental conditions, leadership, particularly leadership that creates psychological safety, and team member characteristics and team. Interdisciplinary team composition and resulting possible subgroup formation pose challenges for exploitative and exploratory teams.

Future research should study teams over time to observe subgroup formation and integration, and facilitation by leaders, team members, and group dynamics professionals to support exploratory and exploitative frames and the emergence of adaptations and innovations.

Teams may be more successful in implementing innovations when they have learned how to weave between exploratory and exploitative frames of behavior.

The paper applies exploitative and exploratory processes to teams to increase their capacity to produce adaptive and innovative outcomes.