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A significant part of Finnish concrete building stock is relatively young. Thus methods to adopt the existing building stock to climate change are needed. To plan and correctly timing the service actions there is a need to study the rates of different deterioration mechanisms. The reinforcement corrosion in Finnish outdoor exposed concrete structures is almost solely carbonation-induced corrosion. In former studies, it has been shown that active corrosion phase can also have a major effect on the total service life of the structure. The paper aims to discuss these issues.

In this study, the effect of climate change on predicted corrosion rate of concrete reinforcement in projected 2050 and 2100 climates compared to present climate were studied to consider adaptation methods for the climate change. The calculations are based on a corrosion propagation model, which takes into account four different climatic factors: wind-driven rain, temperature, relative humidity and solar radiation.

A significantly higher corrosion rates and thus faster corrosion-induced damage can be expected in the future climate. The increase in corrosion rate is the highest in the late autumn and winter because of the increasing amount of precipitation and weaker conditions for concrete structures to dry. In addition, the duration of high corrosion rate periods is increasing which may shorten the propagation phase. However, corrosion rate is highly dependent on the direction of the greatest climate load and the grade of sheltering which can be taken into account in service life calculations and while planning service actions.

There are different sources of error because of the uncertainties with both the used model and the climate change scenarios. That is why the results are discussed in more general way than comparing the actual numbers with each other.

The propagation model used in this study has not been used before in adaptation studies. The climate change effect on carbonation-induced corrosion has also been limited while the studies have focused on chloride-induced corrosion.

This study focuses on the implementation of entrepreneurship education in non-business education at the basic education level and in class-teacher education in Finland. The subject to learn was music, which did not include any entrepreneurial content. Accordingly, this study looks closely at the way learners behave when studying music. The purpose of this paper is to see whether entrepreneurial behaviour is appropriate in non-business education.

The study used the action research approach; in particular, it used the special teacher-as-researcher method. The analysis was based on content analysis.

In this study, the teacher-researcher looked at entrepreneurial learning as experimenting with alternative learning methods and different learning contents. To ensure that every learner received the support they needed in their self-chosen tasks, peer learning was encouraged. Learners got the support they needed both from each other and from the teacher-researcher.

Although this study was only carried once during some music lessons in one particular comprehensive school and once in one class-teacher education in Finland, the findings may prompt teachers in other subjects and other countries to add entrepreneurial activities to their learning environments.

There is a lack of research into entrepreneurship education practices at lower educational levels and where education is not business-oriented. Using the entrepreneurial approach in general education raises another question: is the approach suitable for every learner? Neither of these facets has been studied in depth.

This article describes a futures‐oriented leadership process called visionary management as developed in the Finland Futures Research Centre and implemented successfully with several medium‐sized companies in the 1990s. It is regarded as an addition to advanced management processes aimed at making good business decisions. The aim of the process is to create new business ideas for the company in the form of a vision. The visionary process enriches the strategic management of the company by motivating key people to work jointly as a creative team for longer‐term success. It starts from finding a common understanding of the future business situation, and discovers the resources and options available to the company. It ends up with a vision, a synthesis of the common understanding of success and the will to accomplish it. Tools and approaches applied in this communication process are presented. Inside the company the vision becomes an empowering means for directing the future course of the company, and it is an effective way to communicate the aims of the company and attract external interest and support. The examples in the article represent real cases with the kind permission of the companies involved.

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

This article identifies contemporary society as a network society made possible by new information and communication technologies which are both a necessary condition for, and inextractable dimension of that society, and pose complex results and challenges. The prevalence of networks means that we have entered a new technological paradigm and new form of organizational structure having shifted from vertical to more flexible and adaptable networking forms of activity in economy, society, politics and culture. Historical problems of networks are overcome by the new network technologies. In the network society, the integration of the core of global financial activities works through causal interactions and the ability to assess and change the value of any security in the global market. This is only made possible via telecommunications and powerful information systems which assess risks and provide alternatives. Characteristics and consequences of the new economy are outlined as are patterns of governmental power. Current processes of globalization have diminished the capacity of the nation state to control the processes of cultural, economic, political and social dimensions and the network state is emerging in a world of different kinds of networks of which governmental networks is one. The main conclusion is that the network society of the contemporary, or post‐industrial, age is centrally organized around new information communication technologies which have enabled, rather than technologically determined, extraordinary changes in the social structure.

This study aims to present property management challenges that municipalities have encountered regarding a public building with noted building-related symptoms. The study goes on to provide reasons for the failure of attempts to manage the symptoms and discusses the current challenges concerning the process.

A participatory case study was used as the research methodology to identify the current challenges concerning a municipal approach to managing the building-related symptoms in a case-study building. The researchers scrutinised the history of the health symptom management process and attended the project planning meetings focused on the investigation of the condition of the building.

Multiple challenges concerning maintenance and omitted or postponed repair actions, as well as vagueness in the management process were found. In addition to this, it was noted that the complexity of the initial design of the building and vandalism have resulted in challenges for the maintenance and moisture performance of the building structures. According to the study, more orderliness and a more systematic process is needed when managing a municipal property.

The identified property management challenges may be of practical value for the facility managers and the property owners, especially when managing the building-related symptoms and a damaged building.

This study highlights the importance of having an in-depth understanding of condition assessments as well as proper maintenance and timely repairs for the successful management of the building-related symptoms in a municipal building. This is a pilot project in a larger project of management of building refurbishment.

Poor indoor air quality in schools is a worldwide challenge that poses health risks to pupils and teachers. A possible response to this problem is to modify ventilation. Therefore, the purpose of this paper is to pilot a process of generating alternatives for ventilation redesign, in an early project phase, for a school to be refurbished. Here, severe problems in indoor air quality have been found in the school.

Ventilation redesign is investigated in a case study of a school, in which four alternative ventilation strategies are generated and evaluated. The analysis is mainly based on the data gathered from project meetings, site visits and the documents provided by ventilation and condition assessment consultants.

Four potential strategies to redesign ventilation in the case school are provided for decision-making in refurbishment in the early project phase. Moreover, the research presents several features to be considered when planning the ventilation strategy of an existing school, including the risk of alterations in air pressure through structures; the target number of pupils in classrooms; implementing and operating costs; and the size of the space that ventilation equipment requires.

As this study focusses on the early project phase, it provides viewpoints to assist decision-making, but the final decision requires still more accurate calculations and simulations.

This study demonstrates the decision-making process of ventilation redesign of a school with indoor air problems and provides a set of features to be considered. Hence, it may be beneficial for building owners and municipal authorities who are engaged in planning a refurbishment of an existing building.

The basic idea of this chapter is to utilize spiritual information in empirically exploring how its purported source beings view the impacts of such information upon various phenomena. This chapter aims at discovering and describing the most central effect dimensions in this context and, by so doing, at building theoretical constructs. The empirical work was done during 2005–2009 in Finland. Because of the relative novelty of the research topic, an inductive approach was applied. The research data were composed of a representative sample of 62 spiritual texts (printed books and articles, as well as Web and e-mail articles). The chapter examines the discovered categories and their subcategories, shows the most salient connections between them and discusses the findings in the context of previous research. The investigation explored two dimensions: the targets and actuality of the impacts of spiritual information. The impact targets were classified as organisms (human individuals, human communities, extraterrestrials, spirits), things (parts of beings, objects, information, situations), processes (events, practices, life) and spaces (areas, Earth, universe). The actuality of the impacts of spiritual information fell under these categories: desired (implicitly desired, intended, explicitly desired, requisitioned) impacts, real (possible, believed, factual, alternative) impacts, nonexistent (hypothetical, no) impacts, as well as conditional (on supernatural sender, information, humans, situation) and unconditional impacts. This inquiry revealed several new varieties of information impact and even built whole new typologies, because quite little was known about both the targets and actuality of the impacts of information before the present study.

The purpose of this paper is to investigate the relationship between virtues and indicators of work engagement, satisfaction, and psychological well‐being among a large sample of managerial and professional women working in a large Turkish bank. Managerial women in Turkey, as elsewhere, are under‐represented at senior levels of management. A virtue is any psychological process that enables a person to benefit herself or himself and others.

Data are collected from 286 managerial and professional women using anonymously completed questionnaires, a 72 percent response rate. Two virtues are considered: Optimism and Proactive Behavior.

Optimism and Proactive Behavior are significantly and positively correlated. Hierarchical regression analyses, controlling for both personal demographic and work situation characteristics, indicate that virtues account for significant increments in explained variance on all outcome measures. Optimism emerges as a particularly consistent predictor of these.

The research data are collected at one point in time, limiting the understanding of causality.

Suggestions for increasing levels of virtues through training are offered based on previous theory.

This paper contributes to the emerging literature in positive organizational scholarship on the relationship of virtues to individual health and performance in work settings.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.