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The global reality of the COVID-19/Corona pandemic paradoxically boosted national politics, broadcasting and citizenship. Media coverage, especially initially, praised citizen solidarity and the creative solutions that were pioneered to care for each other. A year later, a lasting social learning curve throughout and after this crisis seems illusory. The pandemic, this paper argues, needs to be understood in a longer timeframe as the working through and coming to terms with neo-liberal governmentality. The (often hilarious) early responses on social media provide a strong entry to do so. Our focus will be on the Netherlands which had a so-called ‘intelligent’ lockdown during the first wave of COVID-19 in the spring of 2020. Using the authors’ own sharing back and forth of toilet paper memes as a starting point, we aim to explore the notion of collective self-reflection and citizen co-education underlying both heated and simply ridiculous posts. Using previous discussion of cultural citizenship, this paper inquires into how pandemic citizenship played out as a vast exercise in disciplining and distinction through jokes and anger. The material suggests a nostalgic turn that might point to an implicitly voiced critique of neoliberal governmentality.

The 2018 Fisheries White Paper and the Fisheries Act 2020 were designed to govern United Kingdom (UK) fisheries management in the post-Brexit era irrespective of whether the UK and the European Union (EU) succeeded in settling their differences on fisheries and other matters that for much of 2020 made it uncertain whether the Trade and Cooperation Agreement could be concluded. This article considers several international legal issues raised by the White Paper and Fisheries Act, including the choices made by the UK as to which regional fisheries management organisations to (re)join now that the EU no longer speaks for the UK within them, and the treaty processes for doing so, before moving on to further matters given only sketchy treatment in, or omitted altogether from, those documents, on which a firmer position ought to have been taken. Lastly, a new problem apparent for the first time in the Fisheries Act is discussed: navigational freedom of foreign fishing vessels in the UK's exclusive economic zone, and a missed opportunity to legislate a related evidential presumption that would assist future prosecutions for illegal fishing.

Synthetic cannabinoid receptor agonists (SCRAs) are a class of varied compounds that mimic the effects of natural cannabinoids found in cannabis. Because they have a wide range of diverse structures, they vary widely in their potency. The abuse of new psychoactive substances (NPS) in prisons was reported in many European countries and in the USA. In the present study, we have described the identification of SCRAs in 56 infused paper sheet samples, seized mainly in Brazilian prisons between 2016 and 2020. The materials were seized by local or federal law enforcement and analyzed by Sao Paulo State Police or Brazilian Federal Police using gas chromatography–mass spectrometry, attenuated total reflection-Fourier transform infrared spectroscopy, liquid chromatography–high-resolution mass spectrometry or nuclear magnetic resonance spectrometry. Most of these samples (87.5%) were seized in 2019–2020; seven different SCRAs were identified in samples, and the most frequently identified substances were MDMB-4en-PINACA (23.6%) and 5F-MDMB-PICA (36.4%), the newest SCRAs emerging recently. As observed in Europe and the USA, Brazil also shows the prevalence of indazole-3-carboxamides and indole-3-carboxamides among SCRAs seizures in the prison system. This phenomenon is spreading all over the world at this moment. These data on the prevalence could help to alert judicial authorities to shutting down the introduction of NPS, including SCRAs, into prisons to ensure safety and security for avoiding health risks of prisoners and staff, leading to positive effects in this population. To our knowledge, this is the first demonstration of SCRAs smuggling into prisons in Latin America.

In Nazi Germany (1933–45), reclaiming waste became an intrinsic component of the regime’s economy as well as its ideological, racial, and expansionist ambitions. National Socialist interventions in...

The redundancy, intensity and formalization of paperwork in education have become its painful feature: educational bureaucracy and evaluation mania ignore the social mission of education, paper pressure and paper genocide are barriers to its progress and manageability. The article presents the results of an interregional study of managerial information flows in the Russian education system: it analyzes data of representative surveys and timing of the workloads of the main personnel groups, expert assessments, document flows in the education system in the perspective of the theory of bureaucracy and institutional functions of education. Thus, the redundancy of information flows in the school system exceeds the functional needs of management by more than 20 times. The number of the types of documents written by the teacher reaches 95 on average, and their labor intensity is comparable to teaching. Most of the collected information is not reliable and is not used for educational purposes; it is rather a means to ensure the managerial omnipotence and excess personnel. The key source of paper pressure and paper genocide in the education system is the management strategy that ignores the social mission of education and its social efficiency. This strategy expresses bureaucratic distrust to educators and to the possibilities of public-private administration. Practices based on this strategy lead to irrelevant, unreliable and ineffective information flows, deformed social relations and professional culture of teachers, their widespread burnout and outflow from education. The identified management strategy is a dead end for the Russian education system and an obstacle for preserving its potential and development under the growing global competition.

This study aimed to clarify the legal implications of the check when it is empty of all or some of the mandatory formal conditions, and to indicate the optional conditions that may be included in the check . The optional conditions that may not be included in the check because they are inconsistent with its nature . The researcher concluded that the Jordanian legislator and the Iraqi legislator referred to the mandatory data in the check as an exclusive and not an example, by stipulating it in Article (137) of the Iraqi Trade Law and Article (228) of the Jordanian Trade Law. In particular, where the legislator arranged the invalidity of the check that is empty from the date of its creation. However, the check may include optional data that does not contradict with its nature and does not violate any of the peremptory rules or public order and public morals, and finally the researcher recommends the necessity to organize the optional data and indicate its importance, which does not conflict with the nature and essence of the check as is the case with the mandatory data, and not only referring to other articles provisions.

The article examines Soviet paper reuse as an ideological, economic daily practice, implemented through the advanced, but hitherto undescribed Soiuzutil’ waste collecting system by the early 1930s as the reverse side of Stalinist industrialization. It argues that Soiuzutil’ waste paper handling attempted to form a new socialist collective by reworking old print while cultivating citizens as classless scrap-collectors, for the sake of an (ir)rational resource optimization. While World War II intensified recycling efforts among the Allied and Axis powers, invasion and evacuation damaged Soviet waste collection to a point where no return of paper into a centralized system was possible. War forced printers and consumers to retreat to local self-supply networks, as paper remained a crucial, yet scarce resource. By analyzing technical-educational literature and correspondence of the reutilization offices, the article demonstrates the changing attitudes in the Stalinist war economy, the industries, and the population towards mobilizing and saving paper.

The need for agile and proper identification of drugs of abuse has encouraged the scientific community to improve and todevelop new methodologies. The drug lysergic acid diethylamide (LSD) is still widely used due to its hallucinogenic effects. The use ofvoltammetric methods to analyze narcotics has increased in recent years, and the possibility of miniaturizing the electrochemical equipmentallows these methods to be applied outside the laboratory; for example, in crime scenes. In addition to portability, the search for affordable andsustainable materials for use in electroanalytical research has grown in recent decades. In this context, employing paper substrate, graphite pen-cil, and silver paint to construct paper-based electrodes is a great alternative. Here, a paper-based device comprising three electrodes was drawnon 300 g/m2watercolor paper with 8B pencils, and its efficiency was compared to the efficiency of a commercially available screen-printedcarbon electrode. Square wave voltammetry was used for LSD analysis in aqueous medium containing 0.05 mol/L LiClO4. The limits of detec-tion and quantification were 0.38 and 1.27 mol/L, respectively. Both electrodes exhibited a similar voltammetric response, which was alsoconfirmed during analysis of a seized LSD sample, with recovery of less than 10%. The seized samples were previously analyzed by GCMStechnique, employing the full scan spectra against the software spectral library. The electrode selectivity was also tested against 3,4-methylene-dioxymethamphetamine (MDMA) and methamphetamine. It was possible to differentiate these compounds from LSD, indicating that the devel-oped paper-based device has potential application in forensic chemistry analyses., Financial support provided by the Polícia Científica do Estado de São Paulo for the partnership, and Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq), Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP - Process 2016/23825-3), Fundação para a Ciência e Tecnologia, FCT, Portugal, (UID/QUI/00686/2016 and UID/QUI/00686/2019), and Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Process Capes Pro Forenses 25/2014).

Smokeless tobacco (SLT) use is widespread across many nations and populations, and India shares more than three-quarters of the global burden of SLT consumption. Tobacco use in India has been largely viewed as a male-dominant behaviour. However, evidence from medical, social and behavioural sciences show significant SLT use among women and young girls. This paper highlights key dimensions of SLT use among women in India including prevalence and determinants, the health effects arising from SLT use and cessation behaviours. The paper concludes by providing recommendations with the aim of setting research priorities and policy agenda to achieve a tobacco-free society. The focus on women and girls is essential to achieve the national targets for tobacco control under the National Health Policy, 2017, and Sustainable Development Goals 3 of ensuring healthy lives and promote well-being for all.

Background In Victoria, Australia, public hospitals are administered through a system of devolved governance. Overall, Victoria's public health system has a record of good performance when comparing measurable safety outcomes to the rest of Australia. However, in 2015 a cluster of preventable perinatal deaths were identified at a health service in Melbourne's outer fringes. Questions What were the factors that contributed to these preventable deaths, and what were the outcomes of the four key inquiries commissioned by the Victorian government after the identification of the cluster? What can be learnt by comparing this crisis in one Victorian health service to similar events at other health services in Australia and the United Kingdom? Methods This paper discusses the crisis at the Victorian health service and expands on the factors that contributed to the crisis, the inquiries, subsequent recommendations, and the response from the Victorian state government. Similarities between this case and others in Australia and the United Kingdom are discussed. Findings A common theme in the four inquiries into the crisis at the health service in Victoria was that inadequate clinical governance was a key factor that led to these events. As a result, a number of significant changes were implemented across the state to improve patient safety across all areas of health care. When comparing this Victorian crisis to similar events at other health services across the world, inadequate clinical governance consistently appears as a key contributing factor to poor clinical outcomes. Discussion All cases discussed had a delay in the identification of clusters of poor clinical outcomes. This was found to be a direct result of inadequate clinical governance structures at both a local and government level. Conclusion A robust clinical governance framework that is enacted at both the government and the health organisation level is essential to deliver high quality and safe patient care.

The paper offers insights into transformation processes in the content and structure of Russian research paper abstracts that are motivated and driven by standards of the English academic discourse and database indexing requirements. The major objective of the study was to ascertain the significance of linguocultural academic conventions in writing research paper abstracts and assess to which extent Russian abstracts follow the best international academic practices by undertaking a comparative analysis of Russian and English research paper abstracts published in top-rated journals. Empirical data for this study was a bilingual corpus of original research paper abstracts drawn by the authors from top-rated academic journals. The methodological approach used in the data analysis is a mixed methodology based on quantification of text arrays, comparative and content analysis, along with automated semantic and morphological analysis tools. The research follows a multi-parameter case-study design worked out by the authors, with in-depth analysis of structural and content features of research paper abstracts that relies on common contensive criteria and relevant structural characteristics. Each subcorpus unit was processed in accordance with the developed algorithm. The findings suggest that Russian research paper abstracts published in top-rated academic journals over the 2018-2020 period aim to comply with international benchmarks both structurally and contensively, which confirms the authors’ hypothesis regarding internationally prompted transformation processes affecting the contemporary Russian academic discourse and reflects general trends in Russia’s academic community seeking to integrate into global academia.

The article illustrates the AIFIRM Position Paper 22 “Covid-19 and banking governance” published on the AIFIRM website (www.aifirm.it). The Position Paper contains an extensive executive summary in english.

This article aims to outline main directions of the security strategy of the People’s Republic of China basing on the analysis of the Defence White Paper of July 2019, the political practice of the Beijing authorities as well as internal and international situation. Having analysed the above mentioned areas, the author concludes that the contemporary strategy of the PRC is internally subordinated to maintaining territorial, political and social integrity, including primarily legitimization of the power of the Communist Party of China. Externally, the strategy is oriented at reversing the unfavourable balance of forces in the Asia-Pacific region and weakening of the US military advantage. Those two directions determine the activities of the Chinese state in such specific areas as: modernization of the People’s Liberation Army (PLA), the relations with Taiwan and claims concerning South China Sea. The Defence White Paper is aimed at contrasting the unilateral and hegemonic policy of the United States (as the authors of the document see it) with the defensive and moderate activities of China. The narration serves to convince international players to remain neutral or engage in collaboration with China in the face of intensifying military, economic and political pressure on the part of the USA. China has entered a “critical moment” of its development and the response of the Beijing authorities to the challenges of internal development and external pressures will determine whether in the 21st century it will become a superpower.

Objectives To present the history and potential for development of evidence-based (EB) social work in China. Study design and setting The conception and methodology of EB social work is a potential strategy to support high quality development of social work in China. This article documents and analyzes the progress of EB social work in China. We focus on current research, reasons, challenges, and strategies. Results EB social work started late in China. The number of EB social work literature and systematic reviews has increased since 2004. The development of EB social work has been uneven nationally with few practitioners and decision makers involved. However, more and more social work researchers received training in evidence-based practice through national workshops and conferences. Conclusion EB social work faced various challenges, but there are now more opportunities for EB social work development in China. Researchers, practitioners, managers and decision makers are encouraged to work together to establish a thorough methodological system and use existing evidence as much as possible when carrying out social work programs and services.

A one-day hybrid symposium to be hosted by the Centre for Applied Philosophy, Politics and Ethics (CAPPE) at the University of Brighton (UK). Date: Wednesday 5 April 2023. Location: University of Brighton, City Campus, M2, and online. Keynote speaker: Dr Leticia Sabsay (LSE). Deadline for abstracts: Friday 24 February 2023. Please see poster for full details.

Objective To share the experience of promoting GRADE in China. Study Design and Setting We designed the study and collected data on the following three aspects of the GRADE in China: the key activities related to GRADE, the main achievements of the GRADE, and potential challenges and future opportunities. Results Three GRADE centres have been established in China since 2011. Seventeen articles of the GRADE working group have been translated and published in Chinese, and 31 articles have been written by Chinese scientists in Chinese to introduce and interpret the GRADE approach so far. More than 50 GRADE workshops and meetings have been held by GRADE centres in China, covering two-thirds of all provinces and autonomous regions of China. The percentages of societies from the Chinese Medical Association (CMA) and the Chinese Medical Doctor Association (CMDA) that used the GRADE system to develop guidelines were 30% and 18%, respectively. Conclusion Over the past decade, China has made progress in promoting the GRADE system and Chinese GRADE centres have made a significant contribution.

Japan’s new defence white paper offers an overview of the security environment surrounding Japan and the numerous issues concerning Tokyo’s defence and security policy. It highlights North Korea’s increasing missile-related technologies, China’s growing military power and assertive activities, and the impact of the COVID-19 (coronavirus disease 2019) infection on security issues. Japan will likely remain a cautious security policy player while emerging as a robust military power with growing deterrence and defence capabilities.

The World One Health Congresses are biennial gatherings of approximately 1500 professionals from relevant international organisations, OIE, FAO, WHO, World Bank, leading scientific experts and researchers in the field of One Health, animal production and trade, food safety, animal health, human health and environmentology/ecology, government representatives in public health, human health, food safety, environmental health and global health security. The Congress is organized by the One Health Platform.This white paper summarizes highlights of the 5th International One Health Congress in Saskatoon, Canada, June 2018 and serves as a roadmap for the future, detailing several concrete action points to be carried out in the run-up to the 6th World One Health Congress in Edinburgh, Scotland, June 2020.

After a 14-year gap, Australia’s 2017 Foreign Policy White Paper advanced a ‘comprehensive framework to advance Australia’s security and prosperity in a contested and competitive world’ (Australian...

Background: Asia Pacific Initiative on Reproduction (ASPIRE) aims to improve knowledge and awareness of Assisted Reproductive Technology (ART) and infertility-related services, with the aim of improving the quality of patient care. Methods: A survey was developed and responded by a group of 10 ASPIRE board members to gather in-depth information about current practices, recommendations, and perceptions about SARS-CoV-2 and ART. The collected data were summarized and individual responses pooled among questions requiring voting. The overall rates were computed by response category. The group discussed the summary evidence, until a consensus was reached concerning a series of recommendation on how to make decisions concerning ART service provision during the current (and any future) pandemic. A two-tier recommendation was developed based on agreement rate and implementation priority. Tier 1 comprises recommendations in which the rate of “absolutely agree” responses were [Formula: see text]60%, whereas tier 2 refers to recommendations in which the rate of “absolutely agree” plus “agree” was >60%, but the rate of “absolutely agree” was [Formula: see text]50%. Results: The survey was responded by all participants between July 24 and July 30, 2020. Nine tier 1 and five tier 2 recommendations are provided concerning prevention, testing, personal protective equipment, informed consent, and quality management. The former indicates the situations in which most individuals should receive the intervention/procedure, whereas the latter relates to those that may be suitable for individual clinics and patients. Conclusions: This document provides the ASPIRE viewpoint on better managing infertile patients seeking ART during the COVID-19 pandemic. This expert opinion guide aims to help both competent authorities and healthcare providers to deliver quality and safe ART.

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.

The essence of this paper is eminent to advance the study of Human Resource Management (HRM) in the profound new directions that has been introduced due to the covid-19 pandemic. This particular review elaborates on the following such as: Challenges Caused by Covid-19 to HRM Principles and Practice, HRM Outlook within Continents in this Coronavirus Pandemic, How Information Technology can still grow HRM in new Practices, The Case of HRM Practice in Developing World with Covid-19, How Both National and International HRM Practice is portrayed with Covid-19, Moving Forward with HRM Practice and Covid-19, and Organisational and Institutional Challenges and Demands in HRM Policies and Law. The general conclusion with this new Human Resource Management is associated with massive application of technology that Human Resource Management practices in various organisational operations and ways of doing things in the traditional HRM way has changed. Many of the roles are been performed remotely using internet and relevant HRM laws, applications and policies to deliver in managing work and the people. This is eminent for HRM practitioners and professionals to further educate and train themselves in this covid-19 era to avert themselves with the new principles instituted by organisations and governments in the area of HRM of activities and people. In this review the HRM is been twisted and thereby its efficacies are challenged which is why this new study is important to the practitioners and professionals to adapt and/or adopt.

In this brief commentary paper, we elaborate the differences between people-centered orthodontics and appliance-centered orthodontics with the clinical and extra clinical key factors that may help orthodontists in achieving prosperity in the future.

Catalonia is experiencing a significant wave of innovation in its schools. After decades of little change, since 2015 there has been a systemic surge of innovation in education that includes hundre...

On September 27, 2019, experts gathered at the Newseum in Washington, D.C., for a National Summit on Religion and Education to discuss the past, present, and future of K–12 religious studies educat...

s early as the dawn of modern age, Benjamin Constant (1819) wrote that the current democracy, unlike the ancient one, based on slavery and perpetual wars, is based on capital, while Braudel (1979) shows that capitalism as a concept could not exist without the other concepts preceding it in the sequence they occur in society, i.e. capital and capitalist. Therefore, I regarded capital, meaning the foundation of both democracy and capitalism, as a particularly challenging object of study from the standpoint of its formation, development, location in the economy and ownership in post-communist Romania. I deem the amount, quality, origin and behaviour of capital are pivotal for a solid democracy and an efficient functioning of capitalist market economy in our country. The book Capital in post-communist Romania, based on long data series, may cast a historical perspective on the economic and social phenomena and processes under scrutiny. They are meant to help devise and implement public policies for making the objectively necessary corrections to the Romanian society after such an intricate transition, as well as to prepare the actions for securing Romania’s future development. I viewed this scientific endeavour as useful after identifying a shortage of information and, against this backdrop, of analysis on economic and social results of Romania’s transition, also by comparison with other former communist countries.

The author starts with two key topics, i. e. digitalization and COVID-19 pandemic that makes impact on every sphere of human life and activity worldwide. The digitalization explosive development to change information, educational and library infrastructure has been not equal to expectations due to the pandemic and turned out to be different. However, the pandemic has stimulated digitization systems, Open access and open science. The author considers stable interest to ward reading, and printed books especially, to be “adigital era paradox”. He also points to stabilizing market of printed and electronic books. The no-less important topic is language ecology, or ecology of language, which cannot be interpreted exclusively as the fight for languagepurity; the author provides several examples of borrowings (Anglicisms) in the Russian language, which is increasingly evident due to digitalization. The modern digitalization facilitates targeted transition toward “the libraries of the future”, drives mainstream trends and goals on this way. The library collections, premises and working conditions during the pandemic are characterized. The pandemic also has exacerbated the problem of copyright transformation in the digital era. The author provides examples of legislative solutions in copyright in several countries and characterizes the Russia’s trends in copyright transformation in the digital world. The author concludes that, in the conditions of expanding digitalization and sustainable development, the libraries find themselves in the avant-garde as they support and effectually implement many sustainable development goals within the nation.

Nana Obimpe, known in private life as Joseph Kwesi Yumpo Mbimadong (1908-2013) was an educator, politician, academic, advocate and traditional ruler. This paper seeks to present the life story of Nana Obimpe and how local, national and global politics made him establish his own archives. The paper argues that his collections are of historiographical essence and could be valuable additions to information from some of the state archives in Ghana.

Purpose: Some universal accessibility practitioners have voiced that they experience a mismatch in the research focus and the need for knowledge within specialized problem domains. This study thus set out to identify the balance of research into the main areas of accessibility, the impact of this research, and how the research profile varies over time and across geographical regions. Method: All UAIS papers indexed in Scopus were analysed using bibliometric methods. The WCAG taxonomy of accessibility was used for the analysis, namely perceivable, operable, and understandable. Results: The results confirm the expectation that research into visual impairment has received more attention than papers addressing operable and understandable. Although papers focussing on understandable made up the smallest group, papers in this group attracted more citations. Funded research attracted fewer citations than research without funding. The breakdown of research efforts appears consistent over time and across different geographical regions. Researchers in Europe and North America have been active throughout the last two decades, while Southeast Asia, Latin America, and Middle East became active in during the last five years. There is also seemingly a growing trend of out-of-scope papers. Conclusions: Based on the findings, several recommendations are proposed to the UAIS editorial board.

PurposeA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.Design/methodology/approachA reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.FindingsA majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.Research limitations/implicationsThe paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.Practical implicationsPublic sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.Originality/valueAn original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

This paper aims to present a tool for helping the mindset organization of graduate students and early career researchers in the process of scientific papers writing. The canvas roadmap is proposed and summarizes the fundamental steps and main features of an academic paper in the business management field.,The adopted methodological procedures followed action research and focus groups precepts. Validation was applied in longitudinal and transversal procedures, with two early career researchers and with three groups of graduate students from different institutions. The validation procedures allowed the identification of 15 main features that were structured in a canvas format.,The conception of the canvas roadmap, influenced by the business model canvas, is a tool for easing researchers’ mindset when preparing a manuscript. Each of 15 features are explored according to main identified components along the paper writing process. Advices for early researchers are addressed, and key characteristics are presented. Further readings in academic writing literature are suggested as along with practical tips for developing the manuscript.,Specifically, the canvas roadmap proposal intends to guide Iberoamerican/Latin American scholars to achieve their goals of publishing in top tier journals, relevant to their academic careers, and to improve research outcomes through a structured guidance for crafting scientific papers.,As main contribution and novelty, this paper intends to provide a canvas roadmap by identifying the main sections a scientific paper in the Business Management field must follow, and how to address specific features when writing these sections. This tool was conceived due the Business Management field needs a faster-to-address and easy-to-use tool and that summarizes main features of academic papers.,Este articulo tiene como objetivo presentar una herramienta para ayudar a la organizacion de la mentalidad de los estudiantes de postgrados y los investigadores de carrera temprana en el proceso de redaccion de articulos cientificos. El mapa canvas es propuesto y resume los pasos fundamentales y las principales caracteristicas de un articulo academico en el campo de la Gestion Empresarial.,Los procedimientos metodologicos adoptados siguieron los preceptos de la investigacion-accion y los grupos focales. La validacion se aplico en procedimientos longitudinales y transversales, con dos investigadores en carrera inicial y con tres grupos de estudiantes de postgrados de diferentes instituciones. Los procedimientos de validacion permitieron identificar quince caracteristicas principales que se estructuraron en formato canvas.,La concepcion del mapa canvas, influenciada por el modelo canvas para los modelos de negocios, es una herramienta para facilitar la mentalidad de los investigadores al preparar un manuscrito. Cada una de las quince caracteristicas se explora de acuerdo con los principales componentes identificados a lo largo del proceso de escritura de los manuscritos. Se abordan consejos para los investigadores tempranos y se presentan las caracteristicas clave. Se sugieren lecturas adicionales de literatura academica, asi como consejos practicos para desarrollar el manuscrito.,Como principal aporte y novedad, este articulo pretende proporcionar un mapa canvas identificando las principales secciones que debe seguir un articulo cientifico en el campo de la Gestion Empresarial y como abordar las caracteristicas especificas al escribir estas secciones. Esta herramienta fue concebida debido al campo de la Gestion Empresarial necesitar una herramienta mas rapida de abordar y facil de usar y que resume las principales caracteristicas de los articulos academicos.,Especificamente, la propuesta del mapa canvas pretende orientar a los academicos iberoamericanos/latinoamericanos para lograr sus objetivos de publicacion en revistas de primer nivel, relevantes para sus carreras academicas, y mejorar los resultados de la investigacion a traves de una guia estructurada para la elaboracion de articulos cientificos.,Este artigo tem como objetivo apresentar uma ferramenta que ajude a organizar a mentalidade de alunos de pos-graduacao e pesquisadores em inicio de carreira no processo de redacao de artigos cientificos. O mapa canvas e proposto e sintetiza as etapas fundamentais e as principais caracteristicas de um artigo academico da area de Administracao e Negocios.,Os procedimentos metodologicos adotados seguiram os preceitos da pesquisa-acao e dos grupos focais. A validacao foi aplicada em procedimentos longitudinais e transversais, com dois pesquisadores em inicio de carreira e com tres turmas de alunos de pos-graduacao de instituicoes diferentes. Os procedimentos de validacao permitiram identificar quinze caracteristicas principais que foram estruturadas em formato canvas.,A concepcao do mapa canvas, influenciada pelo modelo de negocios canvas, e uma ferramenta para facilitar a mentalidade dos pesquisadores na preparacao de um artigo. Cada uma das quinze caracteristicas e explorada de acordo com os principais componentes identificados ao longo do processo de redacao dos artigos. Abordam-se dicas para pesquisadores iniciantes e apresentam-se caracteristicas principais. Sugere-se leitura adicional da literatura academica, bem como dicas praticas para o desenvolvimento do artigo.,Como principal contribuicao e novidade, este artigo visa fornecer um mapa canvas identificando as principais secoes que um artigo cientifico deve seguir na area de Administracao e Negocios e como abordar as caracteristicas especificas na redacao destas secoes. Essa ferramenta foi concebida devido a area de Administracao e Negocios necessitar de uma ferramenta de abordagem mais rapida e facil de usar e que sintetiza as principais caracteristicas dos artigos academicos.,Especificamente, a proposta do mapa canvas visa orientar os academicos ibero-americanos/latino-americanos a atingirem seus objetivos de publicacao em periodicos de alto nivel, relevantes para suas carreiras academicas, e a melhorar os resultados da pesquisa por meio de um guia estruturado para a preparacao de artigos cientificos.

Sport event studies have demonstrated that relevant stakeholders must share objectives and coordinate efforts to leverage a large-scale sport event to secure positive legacies. However, the challenging and complex task of collaboration between networks of diverse organizational stakeholders to secure legacies has received little scholarly attention. In this conceptual paper, the authors explore, through a political economy lens, differences between the political economies of sports and sport events pertaining to mass sport participation legacies. The authors focus on the mesolevel and consider how divergences in political economy elements—structure and context, stakeholders and ideas/incentives, and bargaining processes—influence the likelihood of mass sport participation legacies from large-scale sport events. The authors suggest a need for event legacy stakeholders to engage more meaningfully with the complexities surrounding securing mass sport participation legacies. In addition, they provide pragmatic, actionable implications for policy and practice to assist stakeholders in addressing the challenges they face to maximize legacy outcomes.

The primary intention of any scientific work is to share the gained knowledge and to contribute to the knowledge and progress in the scientific domain. The wide range of journals and conferences, each with specific submission requirements, can be difficult to navigate, especially for young scientists without extensive experience. But a suitable publication strategy can be helpful, especially at the beginning of a scientific career. Using the annual conference of the German Association for Medical Informatics, Biometry and Epidemiology (GMDS) e.V. as an example, this editorial highlights fundamental differences, advantages and disadvantages, as well as assistance in selecting the right form of submission.