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The purpose of this paper is to demonstrate how a change management perspective contributes new understandings about music therapy implementation processes.

Narrative inquiry, ethnography, and arts-based research methods were used to explore the experiences of 12 music therapists who developed new services in healthcare settings. These experiences were interpreted using insights from the field of change management.

A change management perspective helps to explain music therapists' experiences of resistance and struggle when introducing their services to established health care teams. Organisational change theories and models highlight possible strategies for implementing music therapy services successfully, such as organisational assessment, communication and collaboration with other workers, and the appointment of a service development steering group.

This paper offers exciting possibilities for developing understanding of music therapists' experiences and for supporting the growth of this burgeoning profession.

There is an important need for professional supervision for music therapists in the service development phase, to support them in coping with resistance and setbacks. Healthcare managers and workers are encouraged to consider ways in which they can support the development of a new music therapy service, such as observing music therapy work and sharing organisational priorities and cultures with a new music therapist.

Previous accounts of music therapy service development have indicated that music therapists encounter complex interprofessional issues when they join an established health care team. A change management perspective offers a new lens through which music therapists' experiences can be further understood.

The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.

The collection of complete and accurate data is an essential prerequisite of any study that aims to produce meaningful results. Much contemporary research in orthopaedic surgery has focused on proving the superiority of one implant or technique over another and relies on data which are currently being collected by various different methods. Modern joint replacement surgery is now successful with high implant survivorship at 10 and even 20 years and any new prosthetic design could be expected to result in only a modest improvement over current results. Complete follow‐up as well as optimum data collection are therefore of particular importance to detect any such benefit. Four methods commonly used for the collection of orthopaedic data were compared in this study with the aim of finding out which techniques would automatically result in the most reliable capture of complete data without the need for labour‐intensive supervision and the use of additional resources. The information obtained has been used to re‐define the audit methods for the North West Regional Arthroplasty Register.

If you have ever wondered ‘How long is a piece of string?’, then your days of worry are over. The 1985 – 86 Gaylord Catalog has just the thing for you, and your library. Gaylord's Definite Length Tape Dispenser takes the uncertainty out of dispensing 3‐inch core tapes up to 1‐inch wide. A single lever‐stroke metes out any length pre‐sized, from .75 to 4.5‐inches. Catalog No 66. A snip at $95.00 (no silly .95c either).

This study aims to explore the opportunities and challenges in activating a Smart Contract to enhance the efficiency and effectiveness of Ṣukūk offerings in the Islamic capital market.

The study adopts a mono-method qualitative approach. Data were obtained from survey interviews of two issuances on the fusion of smart contracts in Ṣukūk structures that were Sharīʿah-compliant. A thematic approach was further used to analyze the interview data based on the onion research method while opportunities and challenges of activating the Smart Ṣukūk (SṢ) relied on doctrinal evidence.

The results from the issuances across two jurisdictions showed that deployment of SṢ can resolve contractual ambiguities arising from Sharīʿah interpretations, jurisdictional policies and legal regime issues, which affect Ṣukūk origination and issuances especially on the right of investors in the event of Ṣukūk defaults. Although SṢ is automated, the third party’s presence is not eliminated as the blockchain platform still relies on the validators who are usually blockchain developers functioning as a third party in the Ṣukūk chain.

The study relies on doctrinal literature to explain the features and requirements of SṢ. The empirical approach is limited to interview data based on local SṢ issuances. Future studies need to explore regulators’ role and global standards in cross-border issuance of SṢ with multiple jurisdictions/laws.

The paper concludes that the offering of SṢ using local currency has been successful in the two issuances because of the facilitative regulatory environment. However, addressing Ṣukūk’s challenges in cross-border offerings would require guidance from international standard-setters such as the Accounting and Auditing Organization for Islamic Financial Institutions and the Islamic Financial Services Board.

This study is an advanced application of smart contracts to alleviate the related Ṣukūk challenges in the Islamic capital market.

“It's all jargon”, I hear you say. Well, don't put up with that, get an explanation which you understand. With all the following questions, where appropriate, make sure you get your answers in writing and preferably in the contracts!

As trade policy disruption has become more commonplace, so have the calls for blockchain as a solution. But often the reasoning for this link has been unclear. Using the case study of Brexit as a baseline, the authors map four sources of trade-based uncertainty and explore the extent to which blockchain applications could – when implemented – attenuate supply chain disruption, which has lead to firms taking second best options like reducing investment and switching suppliers. Because the law has not kept pace with technology, the discussion also highlights prominent legal questions raised by blockchain in each instance.

Highly deprived urban contexts, such as informal settlements in the global south, can turn into niches of extreme innovation and sparkle ingenuity out of necessity. But what are the rationales behind the participation of disadvantaged communities in social innovations? Why do they engage in grassroots innovations? What is it that makes these grassroots try novelties and continue experimenting with them, even when the perceived benefits are not clear yet? This paper aims to examine and conceptualize the rationales for engaging in grassroots financial innovations in the context of extremely deprived urban settings.

This paper is based on the case of grassroots organizations which have started experimenting with the development of a community currency in Kisumu, Kenya. This paper is informed by in-depth interviews with members of three grassroots organizations involved in the community currency, together with observations and meeting participation since 2019.

The rationales argued by the participants for engaging in this grassroots innovation are framed in various ways: as a means for seeking poverty alleviation (the development framing); as a challenge to conventional imaginaries of innovations (the digital framing); and as an innovation embedded in community and trust relations (the community framing). These framings have a mobilizing effect that initially draws participants into the innovation. Yet, what explains persistent participation despite the decreasing influence of these framings over time is the organizational space and strategies of incompleteness accommodating these experiments.

This paper contributes to the emerging body of grassroots innovations movements literature. While research has progressed in its understandings of the challenges of scaling up innovative practices, the examination of the grassroots initiatives stemming from extremely deprived settings, and the rationales and framings behind, have been under examined. This paper comes to bridge this gap.

This chapter is an effort to make sense of the complexities emerging from the tension between my academic-self and activist-self in the case of my participant observation in a small community organization which I call free food store. By drawing from my experiences at the ‘free food store’, I do not only reflect on some specific moments where my multiple roles/selves clash, but also invite my readers to reimagine and build an activist academy that works along with communities to ‘change the world’. While this piece can be considered as an ongoing and intense dialogue between the activist and academic about ‘what is to be done?’ in a neoliberal world, it is also an attempt to think, write and, more importantly, act differently through embodied experiences, aspirations and imaginations.

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.

Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.

There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.

This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.