Erich Schmid Institute of Materials Science of the Austrian Academy of Sciences

ABSTRACTThis case can be used in a graduate assurance or financial reporting class or an undergraduate capstone course. It incorporates more traditional financial reporting and auditing issues with current topics, including Indigenous perspectives, sustainability considerations, and data visualization. The student, in the role of an auditor of a small but growing organization with progressive goals, is asked by the partner to analyze the audit and financial reporting issues. The client is also considering entering a new agreement with a local First Nation and has asked for the firm's advice on the strategic fit.

Recent research has revealed the significant role of perceived cultural differences, or cultural novelty, in shaping the intercultural experiences of diverse individuals. Yet, our understanding of how cultural novelty influences the relationship between language and cultural adjustment remains limited. This study addresses this gap by examining the moderating effect of cultural novelty on the relationship between foreign-language proficiency and cultural adjustment. Survey data from 1,092 international students in five countries were analyzed using mediation and moderated mediation analyses. The moderating effect of cultural novelty was confirmed, specifically in the host-language context, where higher cultural novelty significantly weakened the relationship between host-language proficiency and socializing with domestic students. Moreover, this research illuminates the influence of the lingocultural context on cultural adjustment. This study has important implications for higher education institutions. It demonstrates how cultural novelty can impact the ability of foreign-language proficiency to enhance student adjustment and the overall educational experience.

It is generally accepted that wicked problems cannot be addressed by a single organization and require multiorganizational arrangements across governmental jurisdictions and sectoral boundaries. Health leaders increasingly are being called upon to lead collaborative initiatives. However, doing so is fraught with complexity. This article draws on relevant organizational literature and an empirical study focused on public sector collaboration for the purpose of fostering climate resilience in the health system to put forward four guidelines for collaborative leaders.

Polar bears are coming into northern communities more frequently, and human-polar bear conflict is increasing. However, in the community of Churchill, Manitoba, Canada, people live alongside polar bears with high tolerance and reciprocal respect. Through this case study, we explored human-polar bear coexistence in the community through Indigenous voices, documented social-ecological change, and mobilized recommendations as future visions to inform inclusive management and research strategies: elevate Indigenous knowledge, support proactive management and less invasive research, cultivate a culture of coexistence, improve education and safety awareness, and protect polar bears to support tourism. We used community-based participatory research, coproduction of knowledge, hands back, hands forward, and storytelling, mixing methods from the social sciences and Indigenous ways of knowing. Our study revealed coexistence can be a tool to bridge social and ecological knowledge, examine and facilitate wildlife conservation, and promote well-being through applied research on global issues at the local level. In Churchill, Manitoba, Canada, people live alongside polar bears with tolerance and reciprocal respect and the meaning of their coexistence, mobilization of Indigenous knowledge, and recommendations for future wildlife management are explored in an analysis that uses mixed methods.

Climate change increasingly stresses global water availability and reliability via either too much (e.g., floods) or too little (e.g., droughts). To ensure safe and equitable water access and management, significant behaviour changes are needed among both water consumers and decision-makers. Yet discussing water vulnerabilities can be existentially threatening because these water crises involve considering potential physical harm or death from a life-sustaining resource. According to Terror Management Theory (TMT), implicit or explicit awareness of existential threats may result in contradictory identity reinforcements that may actually limit positive water solutions. We examined how three life-threatening water messages — specifically drowning, contaminated water consumption, dehydration — influenced environmental identity compared to a standard mortality threat and a control among 455 Canadian and American adults. Our results indicated that existentially threatening messages significantly increased environmental identity polarization ( p < .05). Given these findings, we discuss implications for sustainable water management within an increasingly threatening global environment.

Cocoa-growing areas in Ghana have experienced a rise in mining activities affecting cocoa cultivation and increased concentrations of potentially toxic metals in the soil, which can accumulate in cocoa beans. This study evaluated potential toxic metal contamination in cocoa beans and soils from cocoa farms in mining and non-mining areas in Ghana. We used X-ray fluorescence and an ICP-MS to determine metal concentrations, and a Zeeman mercury analyzer to determine mercury. The farm soils exhibited a pH range of 4.08 – 6.86, electrical conductivity between 29.16 and 870.50 μS/cm, and soil organic matter content ranging from 4.78 to 7.38%. Generally, metal concentrations in the soil were within the Canadian Soil Quality Guidelines for Agricultural soils, Dutch Target and Intervention Values, and the world average world soil for unpolluted soils but varied between study areas. Arsenic (1.20 – 1.33 mg/kg), cadmium (2.68 – 3.16 mg/kg), chromium (9.31—11.73 mg/kg), copper (59.69—70.88 mg/kg), mercury (0.008—0.017 mg/kg), manganese (18.90—23.68 mg/kg), nickel (10.19—11.76 mg/kg), lead (1.71—1.86 mg/kg), and zinc (80.20—87.34 mg/kg) were found in cocoa beans. The mean bioaccessibility for metals in cocoa beans, except for As, Cu, and Pb, was greater than 60%. Cadmium had high contamination in soil; geoaccumulation (Igeo > 3), contamination factor (CF > 18), and enrichment factor (EF > 70.21), while Cu and Zn had high bioaccumulation (BF > 4). The target hazard quotient value for metals in all farms showed no potential health risk (THQ < 1) for both children and adult consumers. The cocoa beans produced have low risk upon consumption.

AbstractIn Bridgewater, a small town in Nova Scotia, around 40% of households face energy poverty. Little research has examined energy poverty in Canada and how it affects the well‐being of households. The aim of this study was to identify the ways households cope with energy poverty across socio‐economic characteristics, paying particular attention to the heat‐or‐eat trade‐off. Data were collected using a community‐based survey on housing, energy use and costs, coping strategies, socio‐economic characteristics, and well‐being. Overall, 516 residents of Bridgewater completed the survey. Cross‐tabulations and logistic regressions were used to analyze the data. Results indicate that the use of coping strategies was higher among women compared to men, young adults compared to other age groups, in households with children, and in lower‐income households. Over one‐third of respondents reported using the heat‐or‐eat trade‐off. Women, young adults, those in dwellings in need of repairs, and those with lower education levels and lower household incomes were more likely to use the heat‐or‐eat trade‐off. Our findings reveal that households vulnerable to energy poverty are forced to use a range of coping strategies, including strategies beyond those captured by the heat‐or‐eat trade‐off. Better understanding the experience of households facing energy poverty can inform the creation of effective support programs.

Abstract The Peruvian coast is considered the southern limit of the distribution area of the pantropical spotted dolphins (Stenella attenuata) in the Eastern Tropical Pacific. However, sightings of this species were scattered and scarce. This study reports an unexpected increase in sightings of this species in northern Peru from 2021 to 2023. Over this period, a total of 34 groups were recorded, with 85.3 % (n = 29) observed just in 2023. This significant rise in sightings suggests shifts in dolphin distribution related to rising sea surface temperatures associated with a strong El Niño event.

This paper examines the integration of diversity, equity, inclusion, and belonging (DEIB) principles with peace leadership to address societal divisions and foster sustainable harmony. By defining DEIB concepts and their interconnectedness with social justice, the authors highlight their critical role in shaping inclusive leadership practices. Diversity is presented as the acknowledgment of social differences; equity as the provision of fair opportunities tailored to individual needs; inclusion as the transcending of barriers to build coalitions; and belonging as a reciprocal sense of community and purpose. Rooted in Johan Galtung's distinction between negative and positive peace, peace leadership is positioned as essential for addressing structural violence and envisioning equitable societies. Through historical examples such as Nelson Mandela's leadership in post‐apartheid South Africa and the Northern Ireland peace process, the study underscores how DEIB‐driven frameworks advance mutual respect, reduce systemic inequities, and promote reconciliation. The paper argues for a peace leadership model that addresses root causes of conflict by intertwining social justice and moral imperatives, aligning with ethical traditions and sustainable development goals. The authors propose peace leadership as a transformative force capable of uniting diverse communities under shared principles of justice and inclusivity. By adopting DEIB principles, peace leaders can navigate contemporary societal challenges and catalyze progress toward a more harmonious global society.

Kucharski J.B.

Democratic nations today face a complex and often paradoxical dilemma: how to prioritize national security while maintaining an open economy and upholding the international rules-based order. This dilemma is exemplified in the choices Canada must make with respect to strengthening its national security while pursuing deeper economic, security, and diplomatic relations with the Indo-Pacific.

Nurses in long-term care (LTC) and home and community care (HCC) are well acquainted with the high workloads and manifold job stressors that pervade these sectors, making it increasingly difficult to employ and retain a strong workforce. In response, nursing bridging education programs have been proposed to enhance recruitment and retention. While the efficacy of such programs is supported, the transition to practice experience of new nurse graduates is often associated with feelings of under-preparedness. Understanding the lived experience of nurses transitioning into new roles in LTC and HCC after completing a bridging program may highlight areas of emphasis for future retention efforts. Hermeneutic phenomenology was employed to explore the experiences of new graduate Registered Practical Nurses (RPNs) and Registered Nurses (RNs) from a tuition reimbursement program supporting students enrolled in nursing bridging education from Personal Support Worker (PSW) to RPN/RN and/or RPN to RN in Ontario as they transitioned to practice within LTC and HCC. A series of in-depth semi-structured virtual interviews and iterative analysis explored the meaning of everyday experiences for nurse participants. From twenty individual interviews (12 initial, 8 follow-up), the experience was embedded in a sense of fulfillment, further considered through four themes – benevolence; growth, eagerness, and anticipation to learn; building from within; and work-life balance. This is the first phenomenological study to report on the meaning of the experience of transitioning to practice for new graduate nurses from bridging education programs as they (re)enter the workforce in LTC and HCC, offering rich insight into their experiences when moving into new roles. By illuminating the nuances of this experience, the findings may encourage healthcare leaders to develop helpful policies, strategies, and workplace cultures in LTC and HCC that might better promote the recruitment and retention of nurses in these sectors.