Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting

Purpose: The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported "gap" between academic management accounting research and practice. Design/methodology/approach: Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings: Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice. Research limitations/implications: As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than "answers". Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value: This study contributes to the conversation about the "research-practice gap" in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice. © Emerald Group Publishing Limited.

Heterogeneous catalysts for converting renewable feedstocks to fuels and chemicals

The combination of dwindling oil reserves and growing concerns over carbon dioxide emissions and associated climate change is driving the urgent development of routes to utilise renewable feedstocks as sustainable sources of fuel and chemicals. Catalysis has a rich history of facilitating energy-efficient selective molecular transformations and contributes to 90% of chemical manufacturing processes and to more than 20% of all industrial products. In a post-petroleum era, catalysis will be central to overcoming the engineering and scientific barriers to economically feasible routes to biofuels and chemicals. This chapter will highlight some of the recent developments in heterogeneous catalytic technology for the synthesis of fuels and chemicals from renewable resources, derived from plant and aquatic oil sources as well as lignocellulosic feedstocks. Particular attention will be paid to the challenges faced when developing new catalysts and importance of considering the design of pore architectures and effect of tuning surface polarity to improve catalyst compatibility with highly polar bio-based substrates.

Conceptual Building Information Modelling Framework for Whole‐house Refurbishment based on LCC and LCA

The UK government aims at achieving 80% CO2 emission reduction by 2050 which requires collective efforts across all the UK industry sectors. In particular, the housing sector has a large potential to contribute to achieving the aim because the housing sector alone accounts for 27% of the total UK CO2 emission, and furthermore, 87% of the housing which is responsible for current 27% CO2 emission will still stand in 2050. Therefore, it is essential to improve energy efficiency of existing housing stock built with low energy efficiency standard. In order for this, a whole‐house needs to be refurbished in a sustainable way by considering the life time financial and environmental impacts of a refurbished house. However, the current refurbishment process seems to be challenging to generate a financially and environmentally affordable refurbishment solution due to the highly fragmented nature of refurbishment practice and a lack of knowledge and skills about whole‐house refurbishment in the construction industry. In order to generate an affordable refurbishment solution, diverse information regarding costs and environmental impacts of refurbishment measures and materials should be collected and integrated in right sequences throughout the refurbishment project life cycle among key project stakeholders. Consequently, various researchers increasingly study a way of utilizing Building Information Modelling (BIM) to tackle current problems in the construction industry because BIM can support construction professionals to manage construction projects in a collaborative manner by integrating diverse information, and to determine the best refurbishment solution among various alternatives by calculating the life cycle costs and lifetime CO2 performance of a refurbishment solution. Despite the capability of BIM, the BIM adoption rate is low with 25% in the housing sector and it has been rarely studied about a way of using BIM for housing refurbishment projects. Therefore, this research aims to develop a BIM framework to formulate a financially and environmentally affordable whole‐house refurbishment solution based on the Life Cycle Costing (LCC) and Life Cycle Assessment (LCA) methods simultaneously. In order to achieve the aim, a BIM feasibility study was conducted as a pilot study to examine whether BIM is suitable for housing refurbishment, and a BIM framework was developed based on the grounded theory because there was no precedent research. After the development of a BIM framework, this framework was examined by a hypothetical case study using BIM input data collected from questionnaire survey regarding homeowners’ preferences for housing refurbishment. Finally, validation of the BIM framework was conducted among academics and professionals by providing the BIM framework and a formulated refurbishment solution based on the LCC and LCA studies through the framework. As a result, BIM was identified as suitable for housing refurbishment as a management tool, and it is timely for developing the BIM framework. The BIM framework with seven project stages was developed to formulate an affordable refurbishment solution. Through the case study, the Building Regulation is identified as the most affordable energy efficiency standard which renders the best LCC and LCA results when it is applied for whole‐house refurbishment solution. In addition, the Fabric Energy Efficiency Standard (FEES) is recommended when customers are willing to adopt high energy standard, and the maximum 60% of CO2 emissions can be reduced through whole‐house fabric refurbishment with the FEES. Furthermore, limitations and challenges to fully utilize BIM framework for housing refurbishment were revealed such as a lack of BIM objects with proper cost and environmental information, limited interoperability between different BIM software and limited information of LCC and LCA datasets in BIM system. Finally, the BIM framework was validated as suitable for housing refurbishment projects, and reviewers commented that the framework can be more practical if a specific BIM library for housing refurbishment with proper LCC and LCA datasets is developed. This research is expected to provide a systematic way of formulating a refurbishment solution using BIM, and to become a basis for further research on BIM for the housing sector to resolve the current limitations and challenges. Future research should enhance the BIM framework by developing more detailed process map and develop BIM objects with proper LCC and LCA Information.

Digitisation of Cultural Heritage: between EU Priorities and Bulgarian Realities

* The part of this article presenting institutional involvement is an extended and updated version of the respective part of a report on Bulgaria prepared by Milena Dobreva for a MINERVAPlus Global Report (Coordinating digitisation in Europe. Progress report of the National Representatives Group: coordination mechanisms for digitisation policies and programmes 2004, forthcoming).

Survey of Existing Services in the Mathematical Digital Libraries and Repositories in the EuDML Project

This paper presents a survey of the existing services provided by the digital libraries and repositories on mathematics of the content provider partners in the EuDML project. The purpose is to support the development of the concepts, criteria and methods for the continuous evaluation of these and new relevant existing services. The work was concentrated on the classification of the relevant services in order to specify a common evaluating structure.

Social - Oriented Applications of the Folklore Heritage for the Needs of the Non-formal Learning and Cultural Tourisms

The report presents a description of the most popular digital folklore archives in the world. Specifications for designing and developing web-based social-oriented applications in the field of education and cultural tourism are formulated on the basis of comparative analysis. A project for structuring and categorizing the content is presented. A website for accessing the digital folklore archive is designed and implemented.

Research of the Acoustic Characteristics of the Bell "Mazepa" of the Sofia Cathedral (Kiev) and their Comparison with Characteristics of Bulgarian Bells

Experimental researches of one of the eldest bells («Mazepa»-see Appendix1) in Ukraine, are considered in the article. The spectra and spectra- time analysis of bell ringing is embodied, main frequencies of oscillation and musical intervals of sounding are determined. Comparative description of bell sounding with the known bells of Russia and Bulgaria is given.

Digital Repository of Information and Knowledge - Fund “BellKnow”

The aim was to develop an archive containing detailed description of church bells. As an object of cultural heritage the bell has general properties such as geometric dimensions, weight, sound of each of the bells, the pitch of the tone as well as acoustical diagrams obtained using contemporary equipment. The audio, photo and video archive is developed by using advanced technologies for analysis, reservation and data protection.

Digitization of Literary Heritage in the Bulgarian Libraries: Facing Problems and Challenges

Paper deals with the current issues and challenges before digitization of literary heritage in the Bulgarian libraries. Main problems are outlined. Socialization of digitized heritage is commented.

Open Access and Institutional Repositories in Bulgaria

The paper presents the current situation regarding open access, institutional repositories (IRs) and journals in Bulgaria. It focuses on e- publications and related research content available in digital format on the web. It includes development of IRs in Bulgaria and discusses their content, software and various access restrictions that apply to content. A survey is used to identify current state of open access for IR and e-journals not just those that are using OAI-PMH.

Digital Collections in Regional Public Library “P. R. Slaveikov” – Veliko Tarnovo in the Context of the National Program for Preservation and Promotion of Literary Heritage

Nowadays the great public libraries in Bulgaria are gaining the appearance of digital centers which provide new informational resources and services in the digital space. The digital conversion as a way of preservation is one of the important priorities of Regional Public Library in Veliko Tarnovo. In the last few years we persistently search for possible ways of financing by national and foreign programs in this direction. In the beginning the strategy was oriented to digitalization of the funds with most urgent conversion – these of the local studies periodicals from 1878 till 1944 year. The digitalization of funds will create conditions of laying the basement of full text database of Bulgarian periodical publications. The technology that is offered gives opportunities for including other libraries in the Unified index, which can develop it into a National Unified index of periodical publications. The integrated informational environment that is created is an attractive, comfortable and useful place for work in home or at work for researchers, historians, art experts, bibliographers. The library readers use very actively all informational services of the library internet page and work competently with the on-line indexes provided there, they find the necessary title, which can be demanded later for usage in home or in the library, using electronic means again.

Development, Annotation and Protection of Digital Archive “Bulgarian Folklore Heritage”

The key to prosperity in today's world is access to digital content and skills to create new content. Investigations of folklore artifacts is the topic of this article, presenting research related to the national program „Knowledge Technologies for Creation of Digital Presentation and Significant Repositories of Folklore Heritage” (FolkKnow). FolkKnow aims to build a digital multimedia archive "Bulgarian Folklore Heritage” (BFH) and virtual information portal with folk media library of digitized multimedia objects from a selected collection of the fund of Institute of Ethnology and Folklore Studies with Ethnographic Museum (IEFSEM) of the Bulgarian Academy of Science (BAS). The realization of the project FolkKnow gives opportunity for wide social applications of the multimedia collections, for the purposes of Interactive distance learning/self-learning, research activities in the field of Bulgarian traditional culture and for the cultural and ethno-tourism. We study, analyze and implement techniques and methods for digitization of multimedia objects and their annotation. In the paper are discussed specifics approaches used to building and protect a digital archive with multimedia content. Tasks can be systematized in the following guidelines: * Digitization of the selected samples * Analysis of the objects in order to determine the metadata of selected artifacts from selected collections and problem areas * Digital multimedia archive * Socially-oriented applications and virtual exhibitions artery * Frequency dictionary tool for texts with folklore themes * A method of modern technologies of protecting intellectual property and copyrights on digital content developed for use in digital exposures.

Digital Libraries and Portals Saving National Cultural Heritage (IMI–BAS Experience)

The current research activities of the Institute of Mathematics and Informatics at the Bulgarian Academy of Sciences (IMI—BAS) include the study and application of knowledge-based methods for the creation, integration and development of multimedia digital libraries with applications in cultural heritage. This report presents IMI-BAS’s developments at the digital library management systems and portals, i.e. the Bulgarian Iconographical Digital Library, the Bulgarian Folklore Digital Library and the Bulgarian Folklore Artery, etc. developed during the several national and international projects: - "Digital Libraries with Multimedia Content and its Application in Bulgarian Cultural Heritage" (contract 8/21.07.2005 between the IMI–BAS, and the State Agency for Information Technologies and Communications; - FP6/IST/P-027451 PROJECT LOGOS "Knowledge-on-Demand for Ubiquitous Learning", EU FP6, IST, Priority 2.4.13 "Strengthening the Integration of the ICT research effort in an Enlarged Europe" - NSF project D-002-189 SINUS "Semantic Technologies for Web Services and Technology Enhanced Learning". - NSF project IO-03-03/2006 ―Development of Digital Libraries and Information Portal with Virtual Exposition "Bulgarian Folklore Heritage". The presented prototypes aims to provide flexible and effective access to the multimedia presentation of the cultural heritage artefacts and collections, maintaining different forms and format of the digitized information content and rich functionality for interaction. The developments are a result of long- standing interests and work in the technological developments in information systems, knowledge processing and content management systems. The current research activities aims at creating innovative solutions for assembling multimedia digital libraries for collaborative use in specific cultural heritage context, maintaining their semantic interoperability and creating new services for dynamic aggregation of their resources, access improvement, personification, intelligent curation of content, and content protection. The investigations are directed towards the development of distributed tools for aggregating heterogeneous content and ensuring semantic compatibility with the European digital library EUROPEANA, thus providing possibilities for pan- European access to rich digitalised collections of Bulgarian cultural heritage.

Tutorial on Computing: Technological Advances, Social Implications, Ethical and Legal Issues

Computing and information technology have made significant advances. The use of computing and technology is a major aspect of our lives, and this use will only continue to increase in our lifetime. Electronic digital computers and high performance communication networks are central to contemporary information technology. The computing applications in a wide range of areas including business, communications, medical research, transportation, entertainments, and education are transforming local and global societies around the globe. The rapid changes in the fields of computing and information technology also make the study of ethics exciting and challenging, as nearly every day, the media report on a new invention, controversy, or court ruling. This tutorial will explore a broad overview on the scientific foundations, technological advances, social implications, and ethical and legal issues related to computing. It will provide the milestones in computing and in networking, social context of computing, professional and ethical responsibilities, philosophical frameworks, and social, ethical, historical, and political implications of computer and information technology. It will outline the impact of the tremendous growth of computer and information technology on people, ethics and law. Political and legal implications will become clear when we analyze how technology has outpaced the legal and political arenas.

Types and Annotations for CIDOC CRM Properties

The CIDOC CRM provides an extensive ontology for describing entities and properties appearing in cultural heritage (CH) documentation, history and archeology. CRM provides some means for describing information about properties (property types, attribute assignment, and "long-cuts") and guidelines for extending the vocabulary. However, these means are far from complete, and in some cases there is little guidance how to "implement" them in RDF. In this article we outline the problems, relate them to established RDF patterns and mechanisms, and describe several implementation alternatives.