Gender-affirming care, including hormone therapy, "top" (e.g., chest reconstruction surgery) and "bottom" (e.g., vaginoplasty, phalloplasty, metoidioplasty, etc.) surgeries, and puberty blockers, is an efficacious treatment of gender dysphoria for transgender and gender nonconforming (TGNC) individuals. However, many TGNC people encounter significant barriers in accessing gender-affirming care, which we detail via results from on online study. Participants included 256 TGNC individuals (78.9% White, ages 16-73, =28.4). Among participants, 61.3% were receiving hormone therapy, 22.7% had undergone top surgery, and 5.5% had undergone bottom surgery. Open-ended responses (=201) were thematically analyzed and common barriers included finances and insurance issues, a lack of service availability, and fears or worries. Participants reported various systemic issues and incidents of bias within medical and mental health fields, as well as a lack of medical provider awareness and education. Other themes were interpersonal barriers (e.g., fears of rejection); age and need of parental consent for minors; other medical issues; and a lack of information about how to acquire care. These findings can be utilized to educate professionals in medical and mental health fields about barriers their TGNC patients may encounter in receiving affirming care, and suggest a number of ways to improve access to these services.

John Seely Brown notes that context must be added to data and information to produce meaning. To move forward, Brown suggests, we must not merely look ahead but we must also learn to "look around" because learning occurs when members of a community of practice (CoP) socially construct and share their understanding of some text, issue or event. We draw explicitly here on the structural components of a Habermasian lifeworld in order to identify some dynamic processes through which a specific intellectual capital creating context, community of practice (CoP), may be theoretically positioned. Rejecting the individualistic "Cogito, ergo sum" of the Cartesians, we move in line with Brown's "We participate, therefore we are" to arrive within a Habermasian community of practice: We communicate, ergo, we create.

Purpose – The purpose of this paper is to develop and test a series of conceptual models that investigates the impact of management accounting (MA) (systems and information) on firms’ structural capital and business performance. It also replicates previous research in this area which focused on the interplay between the three primary elements of intellectual capital (IC) (i.e. human capital, structural capital and relational capital) and business performance. Design/methodology/approach – A survey instrument was used to collect the data required to conduct the study. All respondents who participated occupied the role of chief financial officer or equivalent and were employed by firms competing within the indigenous Irish information and communications technology sector. Consistent with prior quantitative IC-based research, a form of structural equation modelling called partial least squares was used to test the data collected. Findings – The findings reject the suggestion that MA is most appropriately situated as an element of firms’ structural capital. The findings support a plausible and statistically significant relationship between advanced MA systems and business performance. The findings also generally support previous research on the relationship between the three elements of IC and business performance. Originality/value – Although much has been written about the potential role for MA in the IC area, little empirical evidence has yet emerged. This exploratory research begins to address this deficiency by developing and testing a series of MA-related constructs within the IC research domain.

Family business literature has noted the nature and presence of socioemotional wealth (SEW) in family firms. One method of observing SEW is by a five-dimension approach, collectively termed FIBER. While the dimensions are well defined, they have been critiqued, as have the theoretical foundations of SEW. Regardless, given the concept of SEW is about a decade old and the FIBER dimensions less so, it is reasonable to argue more research is needed. One potentially useful research approach is an historical one, which we will here term SEW history-the use of historical research to support (or question) the development of SEW as a concept. We undertake a content analysis of the corporate disclosures through the Chairman's Statement of two Irish family breweries over a period of about two decades. To conduct the analysis, we develop a coding scheme based on the FIBER dimensions and offer some research propositions around these dimensions of SEW being stable (or not) over time. Our findings reveal that the Chairman's Statement does include FIBER dimensions in both breweries and they do change over time. Subsequent statistical analysis reveals significant differences in the FIBER dimensions between the two breweries and context is revealed as a key issue in the assessment of SEW, something prior research has noted. The study also raises some questions on the nature of some FIBER dimensions, in particular the "I" dimension.

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of company value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies conducted before and after the recent market 'downturn' respectively, this paper provides empirical evidence in support of the continuing and central importance of intellectual capital. The findings from these two studies also demonstrate consistency in the composition of the human, internal and external components of intellectual capital. The Irish software/telecoms sector provides an ideal research framework for any such investigation. In recent years Ireland has established itself as the largest software exporter in the world and this sector has been one of the primary engines of growth in an economy that has experienced real growth of over 40 per cent in 6 years, a rate unparalleled in the developed world.