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To increase the spread and reuse of lessons learned (LLs), the purpose of this paper is to develop a standardised information structure to facilitate concise capture of the critical elements needed to engage secondary learners and help them apply lessons to their contexts.

Three workshops with industry practitioners, an analysis of over 60 actual lessons from private and public sector organisations and seven practitioner interviews provided evidence of actual practice. Design science was used to develop a repeatable/consistent information model of LL content/structure. Workshop analysis and theory provided the coding template. Situation theory and normative analysis were used to define the knowledge and rule logic to standardise fields.

Comparing evidence from practice against theoretical prescriptions in the literature highlighted important enhancements to the standard LL model. These were a consistent/concise rule and context structure, appropriate emotional language, reuse and control criteria to ensure lessons were transferrable and reusable in new situations.

Findings are based on a limited sample. Long-term benefits of standardisation and use need further research. A larger sample/longitudinal usage study is planned.

The implementation of the LL structure was well-received in one government user site and other industry user sites are pending. Practitioners validated the design logic for improving capture and reuse of lessons to render them easily translatable to a new learner’s context.

The new LL structure is uniquely grounded in user needs, developed from existing best practice and is an original application of normative and situation theory to provide consistent rule logic for context/content structure.

Due to climate change and an increasing concentration of the world’s population in vulnerable areas, how to manage catastrophe risk efficiently and cover disaster losses fairly is still a universal dilemma.

This paper applies a law and economic approach.

China’s mechanism for managing catastrophic disaster risk is in many ways unique. It emphasizes government responsibilities and works well in many respects, especially in disaster emergency relief. Nonetheless, China’s mechanism which has the vestige of a centrally planned economy needs reform.

I propose a catastrophe insurance market-enhancing framework which marries the merits of both the market and government to manage catastrophe risks. There are three pillars of the framework: (i) sustaining a strong and capable government; (ii) government enhancement of the market, neither supplanting nor retarding it; (iii) legalizing the relationship between government and market to prevent government from undermining well-functioning market operations. A catastrophe insurance market-enhancing framework may provide insights for developing catastrophe insurance in China and other transitional nations.

First, this paper analyzes China’s mechanism for managing catastrophic disaster risks and China’s approach which emphasizes government responsibilities will shed light on solving how to manage catastrophe risk efficiently and cover disaster losses fairly. Second, this paper starts a broader discussion about government stimulation of developing catastrophe insurance and this framework can stimulate attention to solve the universal dilemma.

This paper aims to trace the development of Hong Kong's Happy Valley from a space associated with dangerous miasmas to the site of a racecourse, recreation ground and a series of cemeteries for the colony's foreign communities while examining the relationship between the exclusion of Chinese from Happy Valley and the notion of colonial order.

This paper makes use of empirical evidence from historical documents, such as newspapers and government records, and applies Michel Foucault's notion of the heterotopia as a theoretical model.

This paper provides insights into the relationship between space and power in the colonial setting. It demonstrates that the imposition of colonial order in Happy Valley was a process that involved the exclusion of Chinese and that the various ways in which this order was reinforced, contested and negotiated revealed it to be shallow and incomplete.

This paper sheds light on an underexamined but important colonial space in 19th and early 20th century Hong Kong and complicates the notion of colonial control.

Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research.

The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus.

Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically‐engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way?

The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.

This paper seeks to understand how a new elite, known as the cork aristocracy, emerged in the Bordeaux wine field, France, between 1850 and 1929 as wine merchants replaced aristocrats. Classic class and status perspectives, and their distinctive social closure dynamics, are mobilized to illuminate the individual and organizational transformations that affected elite wineries grouped in an emerging classification of the Bordeaux best wines. We build on a wealth of archives and historical ethnography techniques to surface complex status and organizational dynamics that reveal how financiers and industrialists intermediated this transition and how organizations are deeply interwoven into social change.

Shortly before the Second World War, a woman who had never accepted her orphan status, Gabrielle Bonheur Chanel, nicknamed ‘Little Coco’ by her father and known as ‘Coco’ to her relatives, became the first women in history to build a world-class industrial empire. By 1935, Coco, a fashion designer and industry captain, was employing more than 4,000 workers and had sold more than 28,000 dresses, tailored jackets and women's suits. Born into a poor family and raised in an orphanage, she enjoyed an intense social life in Paris in the 1920s, rubbing shoulders with artists, creators and the rising stars of her time.

Thanks to her entrepreneurial skills, she was able to innovate in her methods and in her trendsetting approach to fashion design and promotion. Coco Chanel was committed and creative, had the soul of an entrepreneur and went on to become a world leader in a brand new sector combining fashion, accessories and perfumes that she would help shape. By the end of her life, she had redefined French elegance and revolutionized the way people dressed.

The purpose of this paper is to evaluate the effectiveness of a policy, the 2014 UK Supply Chain Plan, which aimed to create a local supply chain in a sector (offshore wind) where the central manufacturing node capabilities and knowledge are not possessed locally. It aims to address the following question: can policy create a new manufacturing supply chain from a void?

A qualitative field research approach is used to derive an original set of theoretical propositions explaining the motivation behind the Supply Chain Plan policy. The outcomes of this policy are examined 10 years later in order to provide an opportunity to observe the impact of the policy.

The conclusion is that the policy has been successful in increasing local content, and some of that local content has benefited local manufacturers. However, a lot of the increase in local content has been achieved in non-manufacturing areas or in new areas. The main issue, i.e. the lack of a central manufacturing capability, remains unaddressed. The impact of the local content policy on cost is undocumented.

There is an increasing amount of interest in regional/local supply chains after the COVID-19 pandemic and increasing geopolitical tensions. This paper's originality is to document with an industry case study the fact that manufacturing knowledge and capabilities are the central growth engine of supply chains and that creating a new manufacturing supply chain competing with well-established clusters is not a simple matter that can be achieved through a local content policy. Such policies raise critical questions about the policy makers' implicit valuation of manufacturing technology.

In a constantly changing and increasingly globalized world, religion still plays a significant role in influencing social and consumer behavior. This study will analyze what influence religion and intensity of belief has on attitudes towards the advertising of particular controversial products and services. A questionnaire was distributed to 1,393 people across six different countries and resulting in samples of four main religious groups. The results indicated some statistically significant differences between the groups, which can have important implications for global marketers.

The paper seeks to present an original method for the numerical treatment of thermal shocks in non‐linear heat transfer finite element analysis.

The 3D finite element thermal analysis using linear standard tetrahedral elements may be affected by spurious local extrema in the regions affected by thermal shocks, in such a severe ways to directly discourage the use of these elements. This is especially true in the case of solidification problems, in which melted alloys at very high temperature contact low diffusive mould materials. The present work proposes a slight modification to the discrete heat equation in order to obtain a system matrix in M‐matrix form, which ensures an oscillation‐free solution.

The proposed “diffusion‐split” method consists basically of using a modified conductivity matrix. It allows for solutions based on linear tetrahedral elements. The performance of the method is evaluated by means of a test case with analytical solution, as well as an industrial application, for which a well‐behaved numerical solution is available.

The proposed method should be helpful for computational engineers and software developers in the field of heat transfer analysis. It can be implemented in most existing finite element codes with minimal effort.