Discussion Of Concepts Research Articles

“I AM SORRY”: STUDENTS’ APOLOGIES IN DISCIPLINARY PROCEEDINGS

Higher education institutions offer students a chance to pursue their studies and become experts in their respective areas. During their studies in institutions, as students, they are bound by the institution’s regulations to enhance or uphold harmony and moral standard. Regrettably, some students take the rules laid down by the institution for granted by committing offences that infringe upon the regulations. If there are reasonable cases to accuse, the students will be presented before the institution’s disciplinary board. The disciplinary board will hear the fact of the case and decide on the proper penalty for the offence committed. During a disciplinary proceeding, a student may be given a chance to apologise on their offence. The objective of this paper is to discuss the effect of apology in student disciplinary proceedings. This study employs qualitative research involving conceptual discussion and library research. The sincerity of the accused students in regretting their actions and apologising has been observed to have an effect on the panel’s decision to reduce the penalties.

Student Engagement

Increasing numbers of international students bring their different cultures, languages, and educational backgrounds to higher education, and they expect their experiences and interactions with higher education institutions to be rewarding journeys. A key issue - the dynamic and multifaceted concept of student engagement as an important indicator of the quality of the student experience - has yet to be thoroughly addressed in conceptual discussions and empirical studies with international students, and thus deserves more attention. This paper aims to conceptualise this buzzword, i.e., 'student engagement', in higher education, by embracing the complexity and diversity of international students' experiences to enable a deeper understanding of international students' experiences and needs, and to inform research and practice that considers all stakeholders through questions and suggestions.

Plasmatic thinking and tourism: Plasmatic modernity

This paper builds on assemblage theory to propose a new theoretical understanding of modernity. While the conceptual framing is meant for modernity at large, this paper locates its conceptual discussion in the context of tourism in Macao and illustrates how plasmatic thinking, the new conceptual framework proposed, advances analysis of aspiration, exploitation and freedom of its tour guides. Plasmatic thinking helps examinations of tourism labour to engage with the fragile and fluid nature of the sociomaterial environments. Instead of structures, networks or fluidities, plasmatic thinking sees the world as composed of ‘plasmas’ – ‘charged’ sociomaterial clustering of objects, humans and the processes between them. Plasmas are a form of charged matter falling outside solid, liquid and gaseous states and metaphorises the fragility and impermanence of sociomaterial situations for plasmas disintegrates when discharged. The attention to charges and fragility of plasmas helps describes both pandemic levels shocks and everyday disruptions. Through a plasmatic analysis of the falling apart and coming together of such plasmas and how they bring about significant consequences to Macao's tourism, I showcase plasmatic thinking as a theoretical approach which vividly uncovers the fragility and fluidity of modernity and the workings of power in our sociomaterial worlds.

S2-2 Characterizing the adoption of physical literacy in research, practice and policy across Europe

Abstract Purpose The concept of physical literacy (PL) takes a holistic perspective on physically active lifestyles by simultaneously considering physical, cognitive, and affective/psychological requirements on the personal level. In recent years, PL has undergone a dynamic development globally and Europe is no exception. Yet, there is scant knowledge about the current situation of PL in Europe. Against this background, the purpose of this study was to comprehensively assess and compare the state of PL implementation in research, policy, and practice across the continent. Methods We assembled a panel of 34 experts across 25 European countries (snowballing principle). Drawing on a complementary mixed-methods design, the experts first prepared reviews about the current state of PL in their countries (prescribed categories: research, practice/policy). Subsequently, two researchers from different countries submitted the reviews to a four-step document analysis (material reading, data extraction, data analysis, distillation of findings). Finally, the representatives completed a quantitative survey with items reflecting the inductive themes from the document analysis to re-validate the qualitative findings. Results The document analysis yielded ten disjunct themes (related to the overarching categories “concept”, “research”, “practice/policy”, “future/prospect”). We identified a heterogenous situation of PL in Europe, with anglophone countries tending to better adopt the concept in research, practice, and policy. Research initiatives are largely fragmented within the European countries and scholarly progress often bases on the effort of single researchers. PL plays hardly any role in health agendas on the national level and curricula often list single PL elements without explicitly mentioning PL. In summary, PL hesitantly permeates practice and policy in most countries, while the implementation state was strongly related to conceptual discussions (e.g., dominance of competing approaches), translation challenges, and country-specific traditions. Nonetheless, the country representatives anticipate an increasing popularity of PL in the future. Conclusions Despite the heterogeneous situation in Europe, the analysis has revealed similarities among the countries, such as the presence of established yet not identical concepts. Research should strengthen the academic activities (conceptual-linguistic elaborations, empirical work) before PL may gain further access into practical and political spheres in the long term. Support/Funding Source No specific funding.

ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) RELATED PROCESSES AND INTERNAL CONTROL

Purpose- With the increase and change in the information requirements of information users, ESG reporting has become a very important component of corporate reporting. The increasing interest in ESG fields requires effective process management and the preparation of high-quality reports in these areas. In this context, providing assurance in ESG reporting and establishing effective internal controls in ESG-related processes have become important issues. There are a limited number of studies in the literature on the relationship between ESG fields and internal control. Following the contributions of these important studies to the literature, the Committee of Sponsoring Organisations of the Treadway Commission (COSO) issued a guidance in March 2023 entitled "Achieving Effective Internal Control over Sustainability Reporting (ICSR): Building Trust and Confidence with the COSO Internal Control Integrated Framework" in March 2023. As is known, the COSO Internal Control Integrated Framework (ICIF-2013) is the globally recognized internal control framework. The guideline, which is prepared on the basis of this framework, contains guiding information for the establishment of an effective internal control structure in ESG fields on the way to the formation of sustainable businesses. The aim of this study is to emphasise the importance of internal control in ESG-related processes and to contribute to the development of the literature by explaining the perspective created by the ICSR guidance and examining the existing literature. Methodology- The study employs a literature review to analyse the ICSR guidance on establishing an effective internal control structure over ESG-related processes and academic studies on this subject and to emphasise the importance of the subject. Conceptual discussions and developments are important in increasing the effectiveness of internal control over ESG-related processes. Therefore, this study analyses the conceptual framework of effective internal control over ESG-related processes. Findings- ICSR guidance published by COSO explains the establishment of internal control structure in ESG-related processes with an integrated perspective. Guidance also includes illustrative cases that can guide practitioners, while also addressing the roles in governance processes. There are a limited number of studies on this subject in the academic literature. Conclusion- With the findings obtained from the study, the importance of an effective internal control structure in ESG-related processes is emphasized. It is thought that the new ICSR guideline will create significant values in the formation and adoption of an integrated understanding on this issue. As it is known, an effective internal control structure is expected to provide reasonable assurance in the realization of the objectives of businesses and organizations in relation to all processes related to operations, compliance, and reporting. In order to achieve the desired objectives in the processes related to ESG fields, it is necessary to identify and eliminate the possible weaknesses of the internal control structure in ensuring the realization of these objectives and to transform it into a more effective structure. It is thought that the studies to be carried out for this purpose will create value by increasing awareness in terms of creating the expected benefit from ESG-related processes and creating more effective ESG reports. Keywords: Internal contol, COSO, environmental social ang governance, sustainability, sustainable business JEL Codes: M10, M40, M48

Governance and Corporate Management System Supported by Innovation, Technology, and Digital Transformation as a Driver of Change

Governance and Corporate Management Systems have become key tools for the comprehensive management of organizations, which, when implemented, guarantee corporate success, which can materialize in obtaining corporate goals, strategic objectives, KPIs, and KRP. This paper is the product of research exercises where a Governance and Corporate Management System is exposed, supported by three main pillars: Technology Management, Innovation Management, and Digital Transformation, which we will call GCMS+ from now on. The work developed is based on a quasi-experimental longitudinal research methodology, in which three key phases are addressed; the first phase corresponds to the systematic review of the literature, which allows the identification of the key components of the proposed GCMS+ system. The second phase of the methodology focused on the modelling of the GCMS+ system, which visually and descriptively describes the structural components, flows, and control mechanisms. The third phase of the methodology focuses on the validation of the GCMS+ system proposed from the discussed literature and contrasting the position of the authors, which is identified through a conceptual discussion. In this case, it seeks to validate the structural elements of GCMS+, the constraints, adoption of good practices, integration of standards, adoption of principles, integration of drivers, strategic taxonomy, organizational structures, governance and management approach, as well as methodologies, roles, initiatives, metrics, and indicators.

The digital transformation in the psychology of workplace spirituality

PurposeThere is evidence that spirituality at the workplace has positive effects on work outcomes, and there are different models conceptualizing the construct. To date, there is no discussion highlighting how digitalization is affecting workplace spirituality and vice versa. The present review tries to close this gap by discussing the psychological dynamics in light of digitalization and spirituality in the context of work.Design/methodology/approachThis is a conceptual discussion based on an extensive narrative review. The conceptual design is further tested with a real-life case study.FindingsThe result is a model that may guide future research, which consists of the four highly interdependent domains, namely psychology (with the dimensions of emotion, cognition and behavior), digitalization (with the dimensions of platforms, data and algorithms), spirituality (with the dimensions of meaning, self-transcendation and belonging), as well as the workplace (with the dimensions of work tasks, location, community and culture and values). The discussion includes implications for the future of work, suggestions for management decisions and potential future research directions.Originality/valueTo date, there are many discussions about digital transformation and a limited amount of them have invested in analyzing psychological dimensions. The application to spirituality and the workplace – especially when the two are combined – is almost wholly absent, which makes the present discussion both innovative and original.

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

AbstractThe most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.

LOGISTIC SUPPORT FOR DISASTER-STRICKEN AREAS: THE CONCEPT AND PRACTITIONER'S CHALLENGES DURING NATURAL DISASTERS

Abstract
 Purpose- The aim of this paper is to give new insights into the concept of humanitarian logistics stimulate discussion to the vital role-played by logistic support for the Stricken Areas and the most important problems and challenges facing it.
 Design/methodology/approach- This paper is based on a conceptual discussion of outlines the problems and challenges associated with the Logistic Support for the Stricken Areas , Based on the nature of the purpose and in order to achieve it, an inductive approach was applied.
 This research does not involve conducting any practical experiments; it does not depend on numbers as in quantitative studies, but on qualitative data.
 Findings- The main problem and the greatest challenge that face the relief operation in general, and the humanitarian logistics sector in particular, is in the system itself that replaces a collapsed one or about to collapse, with weak facilities and doubled needs in a complex environment that has hostility towards establishing a system, especially at war time. Disasters have a distinguished nature, as each is different in its characteristics and conditions.
 Originality/value – This paper certainly paves the way for a more comprehensive approach for further development in this field.
 Paper type- Conceptual paper

Kindness in Architecture: The Multispecies Co-Living and Co-Design

The research’s main objective is to explore and encourage modes of architectural practice that can foster multispecies co-living to reduce biodiversity loss and increase the quality of life for both human and nonhuman inhabitants of architecture. This is achieved through conceptual discussions, comprehensive architectural case studies and work-based design explorations that support cross-species co-living in the context of Eastern Norway (Østlandet)—a geographical region of south-eastern Norway consisting of the counties Vestfold, Telemark, Viken, Oslo and Innlandet. A pluralistic method builds on analytical, critical and work-based explorative studies consisting of two parts: (a) historical and contemporary case studies in Norway that support modes of cross-species co-living and (b) design explorations by the second author investigating the operational potential of kindness in architecture. The notion of kindness in this research is built upon an understanding of the amalgam of concepts: solidarity, kinship and being kind, explained in the article’s introduction. The potential for designing with and for nonhumans to reinvigorate modes of co-living and support existing habitats is investigated, focusing on the ways three bird species relate to a specific building in Eastern Norway due to their habitat needs in the region: Cyanistes caeruleus, Eurasian blue tit (blåmeis in Norwegian); Passer montanus, Eurasian tree sparrow (pilfink in Norwegian); and Delichon urbicum, northern or common house martin (taksvale in Norwegian). The research contributes to ongoing discussions within architectural discourse regarding multispecies inhabitation and architecture’s role in the current biodiversity crisis and provides insight into both historical and contemporary/ongoing design solutions for multispecies co-living.

Advancing the study of life and death education: theoretical framework and research inquiries for further development.

Life and death education, also known as life education and death education, is an interesting subject that may coincide with the subject of lifespan development. In brief, from our theoretical perspective, which guides our teaching and curriculum development, life education considers personal understanding of life functioning on a daily basis, whereas death education explores matters that are related to death and dying. For example, how can a social worker utilize his life knowledge, or life wisdom, to assist a relative to understand the intricate nature of death? In a similar vein, how can a senior citizen use her personal experience of Buddhist meditation practice to overcome a minor Covid setback? Central to our teaching practice is the premise of 'active transformation' (i.e., transforming life knowledge into positive practice) and the premise of 'theoretical infusion' (e.g., the infusion of a distinctive epistemological belief in the teaching of life) that would, in turn, help to enhance and facilitate deep, meaningful understanding of life and death. The purpose of the present article is for us to discuss a proposition of a theoretical-conceptual model, which depicts the 'unification' or integration of three major viewpoints of life and death: the social viewpoint, the philosophical viewpoint, and the psychological viewpoint. We theorize that unification of the three theoretical viewpoints may help provide grounding for effective teaching and holistic understanding of the subject contents of life and death. Such discourse, importantly, may also assist to advance the scope and complexity of the lifespan development subject. Finally, in addition to our theoretical-conceptual model of life and death, we propose three major research inquiries for development: the meaning of situated mindset, the underlying nature of spiritual transcendence, and proposition of appropriate methodological accounts for usage. Overall, then, we purport that our conceptual analysis and discussion overview, based on philosophical reflection, may serve to stimulate interest, intellectual curiosity, scholarly dialog, etc.

Over a decade of maqashid sharia studies: a bibliometric analysis and direction for future research

Purpose The purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the conceptual discussion developed through a thorough review of selected key literature. Design/methodology/approach The study uses bibliometric analysis, collecting information drawn from 219 articles published in 68 journals during the period of 2006–2022. This study uses VOSviewer, RStudio, Microsoft Excel, and an examination of research time periods using the Scopus database to illustrate the citation analysis and keyword map. It is also strengthened by content analysis of selected studies. Findings The main research theme found in this study is the application of maqashid sharia in Islamic banks, with Islamic banks and Islamic finance among the most frequently used keywords. Meanwhile, the geographical spread of maqashid sharia research has reflected its universal acceptance, as it has spread across both Muslim-dominant and non-Muslim-dominant countries. Besides, maqashid sharia is found to be an extremely important subject for ensuring the ethical dimension of Islamic finance products and services, a more inclusive human development index, and contributing to the international agenda of Sustainable Development Goals. Lastly, future research is expected to broaden it into a multi-dimensional horizon, with several recommendations offered to enrich the understanding of maqashid sharia. Practical implications The findings of this study can be beneficial to multiple stakeholders in Islamic finance industry, including the management of Islamic banks, who can enhance the values of maqashid sharia in designing their products/services, and the regulators, who can formulate regulatory frameworks which are reflective of maqashid sharia principles. Social implications This study will assist future scholars in this field to formulate and design exciting research ideas and models to address the deficiencies found in the current implementation of maqashid sharia within Islamic finance industry. Originality/value The primary contribution of this study is to provide comprehensive review and discussion of selected significant literature on maqashid sharia and give direction for future research. In addition, this study also extends and incorporates the results of bibliometrics using the recent maqashid sharia studies published at the end of 2022.

Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable

We investigate the politicizing of migrant farmworkers’ rights regarding a fair and humane work environment using an agonistic-based critical dialogic accounting and accountability (CDAA) lens. The aim of CDAA is to employ accounting and accountability in the service of progressive social and environmental programs by taking pluralism seriously. This process of democratization means engaging the political by making visible the contestable that is presumed otherwise; bringing the contestable into the political/public arena; and giving power and voice to traditionally underrepresented groups. The Fair Food Program (FFP) developed by the Coalition of Immokalee Workers (CIW) presents a meaningful opportunity to study a rights-based, worker-driven, non-state directed accountability system designed and implemented by the workers in a highly contested, for-profit arena where workers’ rights traditionally have been egregiously oppressed and abused.Constructing an accountability system is a political process that can be made sense of using critical dialogic accountability (CDA). We describe the FFP’s effective accountability system, and the associated responsibility network, that enables the enactment, and facilitates the ongoing assurance, of the human rights of migrant farmworkers. The study goes beyond “thought experiments and conceptual discussions” and demonstrates that the CDA framework offers a useful approach for considering ways to hold powerful actors accountable for their treatment of people and resources, specifies what is important, indicates if change is needed, and provides the evaluation criteria used to motivate and appraise the powerholder’s actions. The analysis provides useful insights into the challenges associated with implementing progressive social programs for underrepresented groups and how the challenges might be addressed.

Decentring landscape: rethinking landscape analysis with a relational ontology

Landscape theory has frequently been used as a base for scrutinising landscape characterisation and landscape analysis. However, this paper argues that if we aim to understand action-oriented methods for landscape analysis, then landscape needs to be decentred in favour of studies of the enactment of the landscape-project interplay. Relational ontology offers a fruitful ground for such examinations. Following a conceptual discussion, the paper draws on an in-depth interview with a senior landscape architect on his practise. The conversation captures how a complex set of theories on landscape, planning, methodology etc. is informing his methodological approach. Second, the interview shows how he centres the unfolding of relations through which the project and landscape can be understood, to identify what matters for the siting of the project. While this methodology remains constant, it requires different ways to enact landscape. This calls for further studies of the relational nature of such methodologies.

The informative potential of bibliographic classification systems – reflections on a discussion in the French Documentation Movement

PurposeIn this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as documents. Significant writings by Suzanne Briet, Éric de Grolier and Robert Pagès are analyzed in the light of current document-theoretical concepts and discussions.Design/methodology/approachConceptual analysis.FindingsThe French Documentation Movement provided a rich intellectual environment in the late 1940s and early 1950s, resulting in original works on documents and the ways these may be represented bibliographically. These works display a variety of approaches from object-oriented description to notational concept-synthesis, and definitions of classification systems as isomorph documents at the center of politically informed critique of modern society.Originality/valueThe article brings together historical and conceptual elements in the analysis which have not previously been combined in Library and Information Science literature. In the analysis, the article discusses significant contributions to classification and document theory that hitherto have eluded attention from the wider international Library and Information Science research community. Through this, the article contributes to the currently ongoing conceptual discussion on documents and documentality.

Gap Analysis Of Modeling And Green IT Policy: A Systematic Literature Review Using PRISMA

Green IT Management, which aims to save energy in the business process ecosystem, is rarely used in the field of information technology. Because there is still little research and empirically, the application of Green IT is still in the modeling framework or local policies set stage, so not all companies are willing and able to do it. Because there is a gap between theory development and theory implementation, the right research direction is required so that the Green IT policy can be updated with the most recent conditions and accurately adopted. As a result of this situation, research questions must be addressed, such as whether the research gap from Green IT from its inception to 2022 exists, and whether the current Green IT policy modeling research direction can lead to implementation research. Using the PRISMA method as a guideline for conducting systematic literature reviews on the 200 most cited articles in the Scopus database, Google Scholar, and Semantic Scholar. In the final stage, 20 articles with conceptual discussions, 12 articles with empirical research, and 10 articles with policy implementation discussions were discovered. Based on the findings of the SLR study, it is possible to conclude that the first, the research gap, remains in the implementation section. Next, modeling and policy have not resulted in comprehensive implementation. Green IT research is still in its early stages, despite its steady progression over the last ten years. Empirically, not all companies are willing or able to implement because experimental research is still relatively limited in comparison to policy modeling research. According to this explanation, there is a gap between the implementation and development of theories or policy frameworks within the context of Green IT.

성인교육 분야 국제개발협력에서 임파워먼트 논의의 변화

Purpose: This study aims to explore how the concept of empowerment has been discussed over time by exploring the development process of empowerment discourse, focusing on the field of adult education in international education development cooperation. In addition, it studies the characteristics of change in terms of the content of the discourse and examines the context that influenced the change. Originality: Despite the social movement origin of empowerment, the instrumentalist meaning prevails and the discussions have shifted to emphasizing capacity building of individuals in international development cooperation. It is necessary to explore whether these changes have also occurred in the field of adult education, which has traditionally been interested in the issue of power and the liberation of minorities. This process is important because changes in meaning can affect the participants' lifeworld through policy and project implementation. Methodology: Discourse analysis was applied as a research method, and the conceptual discussions of Laclau and Mouffe's discourse theory were used throughout the research process. Discourse analysis was conducted on UNESCO's official published materials related to empowerment and adult education published from 1984 to 2022. Result: From the late 1980s to the mid-1990s, when the radical meaning of empowerment diffused in the field of international development cooperation, the social transformation meaning of empowerment was also emphasized in UNESCO adult education discourse. From the late 1990s to the early 2010s, when the international community's focus on poverty eradication and human development expanded, discussions on empowerment related to expanding individual capacities, choices, and opportunities increased. After the mid-2010s, the era of sustainable development, the empowerment discourse that ordered learners to be competent in global challenges has spread. Conclusion and Implication: Empowerment has been a floating signifier that flowed without a fixed meaning in UNESCO adult education discourse, and the equivalent relationship of identities constituting the discourse has also changed from time to time. However, since the concept of empowerment with social transformation meaning is still important in the practice of international development cooperation, this study proposed responses in two directions. First, efforts are made to reconstruct the equivalent relationship of identities that creates the discourse of empowerment. Second, the discovery of alternative terms reveals the critical problem consciousness raised by empowerment, which paid attention to the crisis of inequality and the problem of power distribution.

Dimensions of food texture: A conceptual discussion.

Food texture is a collective term for all texture-related features of a food product. A comprehensive description of food texture is therefore practically challenging due to too many parameters that are associated simultaneously with the food. Using every day, non-technical (layman's) language, we attempt in this work to rationalize the different dimensions that contribute to the texture of foods, and we explain the rheological reasons behind the concept. For solid foods, three dimensions are identified being the "hard-soft," "strong-weak," and "brittle-plastic." For liquid foods, three further dimensions are suggested, being "elastic-viscous," "thick-thin," and "shear thinning-shear thickening." As these dimensions are bipolar, for foods where any of the dimensions are not relevant, we conceive that dimension takes on a zero value, aligning at the center of the scale.

Beyond Money: Wealth and Wellbeing of the Business Family

This article offers a conceptual discussion about the relationship between wealth and wellbeing of the business family. It provides a psychological perspective on ownership that explains the effect of wealth on individual and collective dimensions relevant to business families, namely psychological ownership, socioemotional wealth, and ownership competences. The study provides an integrative framework and offers propositions that illustrate the theoretical and practical implications of the model as regards the relationship between wealth and wellbeing of the business family.

Community‐driven science and science education: Living in and navigating the edges of equity, justice, and science learning

Community‐driven science and science education: Living in and navigating the edges of equity, justice, and science learning