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In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

The chapter builds on the literature of Agency and Signalling Theories to analyse the corporate governance factors associated with the voluntary decision to prepare an Integrated Report according to the <IR> International Framework promoted by the IIRC.

The chapter is based on the results of a probit regression run with regard to a sample of 35 companies that joined the Pilot Programme in 2011 and 137 similar companies that did not.

The analysis of two samples of European companies reveals that adhesion to the IR Pilot Programme is positively related to the gender diversity and size of the board.

Further research is required in order to study the differences between listed and non-listed companies in terms of variables affecting the adoption of the <IR> Framework and to increase the time range of our study. In addition, it would be interesting to include other variables capturing different aspects other than corporate governance, since the decision to join the Programme, as the results of our analysis have shown, may also be influenced by other factors, such as strategy decisions and communication policies.

The chapter adds to the existing literature by showing the main governance characteristics that impact the decision to adhere to the IR Pilot Programme. It is also important to the existing literature regarding the role played by gender diversity in corporate governance mechanisms and CSR policies.

The purpose of this paper is the presentation and research of a novel robot vision system, which uses laser dynamic triangulation, to determine three-dimensional (3D) coordinates of an observed object. The previously used physical operation principle of discontinuous scanning method is substituted by continuous method. Thereby applications become possible that were previously limited by this discretization.

The previously used prototype No. 2, which uses stepping motors to realize a discontinuous laser scan, was substituted by the new developed prototype No. 3, which contains servomotors, to achieve a continuous laser scan. The new prototype possesses only half the width and turns out to be significantly smaller and therefore lighter than the old one. Furthermore, no transmissions are used, which reduce the systematic error of laser positioning and increase the system reliability.

By using a continuous laser scan method instead of discontinuous laser scan method, dead zones in the laser scanner field can be eliminated. Thereby, also by changing the physical operation principle, the implementation of applications is allowed, which previously was limited by the fixed step size or by the object distance under observation. By using servomotors instead of stepping motors, also a significant reduced positioning time can be accomplished maintaining the relative positioning error less than 1 per cent.

The originality is based on the substitution of the physical operation principle of discontinuous by continuous laser scan. The previously used stepping motors discretized the laser scanner field and thereby produced dead zones, where 3D coordinates cannot be detected. These stepping motors were substituted by servomotors to revoke these disadvantages and provide a continuous laser scan, where dead zones in the field of view get eliminated and the step response of the laser scanner accelerated.

The chapter addresses the issue of contemporary public space. In the urban setting, social groups form different publics that become mutually inter-visible in public spaces: relational arenas, in which it is possible to learn living with strangers, recognizing the right to the city for all people. In contemporary city, some theories argue that we would assist to the crisis of public space. Indeed, the forming of a public realm is more difficult, because social groups build separate and self-segregating routes, and urban public spaces are increasingly privatized, controlled, and reorganized to be more compatible with the global city, the city-users, and the hypermobile upper classes.

Shifting the attention to Sala Borsa (a public library in the centre of Bologna), the authors argue that the changes in the socio-spatial morphology of contemporary cities do not prevent the forming of a public arena, accessible also to the marginal groups, as the homeless. Because of its centrality, its free access, its innovative and multimedia environment, Sala Borsa is a crowded, lively, and symbolic public space. In this public library, social groups appropriate different spaces and times through the production of porous boundaries. Nevertheless, the identity of public-library-user taken once in Sala Borsa produces an inclusive regime of inter-visibility, where also homeless people are present.

The purpose of this paper is to analyze the impact of smart city initiatives and big data on supply chain management (SCM). More specifically, the connections between smart cities, big data and supply network characteristics (supply network structure and governance mechanisms) are investigated.

An integrative framework is proposed, grounded on a literature review on smart cities, big data and supply networks. Then, the relationships between these constructs are analyzed, using the proposed integrative framework.

Smart cities have different implications to network structure (complexity, density and centralization) and governance mechanisms (formal vs informal). Moreover, this work highlights and discusses the future research directions relating to smart cities and SCM.

The relationships between smart cities, big data and supply networks cannot be described simply by using a linear, cause-and-effect framework. Accordingly, an integrative framework that can be used in future empirical studies to analyze smart cities and big data implications on SCM has been proposed.

Smart cities and big data alone have limited capacity of improving SCM processes, but combined they can support improvement initiatives. Nevertheless, smart cities and big data can also suppose some novel obstacles to effective SCM.

Several studies have analyzed information technology innovation adoption in supply chains, but, to the best of our knowledge, no study has focused on smart cities.

During the past 26 years, there has been a phenomenal growth in the literature on workplace bullying. The purpose of this paper is to review and synthesize the extant empirical studies on underlying and intervening mechanisms in antecedents–bullying and bullying–outcomes relationships.

In total, 53 studies on mediators and moderators in antecedents–bullying and bullying–outcomes relationships (2001-2016) were selected from academic databases (Google Scholar, Research Gate, Emerald Insight, Science Direct, etc.)

The review suggests that while a reasonable number of studies examine the role of mediators and moderators in bullying–outcomes relationships, such efforts are meager in antecedents–bullying relationships. The paper concludes by proposing some potential variables that can explain the underlying mechanisms in the bullying phenomenon and alleviate/aggravate the antecedents–bullying–outcomes relationships.

To the best of authors’ knowledge, this is the first review on mediators and moderators of workplace bullying.

Although an extensive body of research treats the fields of corporate governance and sustainable development separately, less attention has been paid to the interaction between both fields. This paper attempts to bridge this gap by examining how corporate governance systems are evolving in order to integrate sustainable development thinking into them.

Drawing from corporate governance, sustainable development, and stakeholder theory literature, an analysis is performed of the governance systems of the 18 corporations that are leading the market sectors considered by the Dow Jones Sustainability World Index.

The results of our in‐depth analysis of the 18 cases are presented and the sustainable corporate governance model that emerges from that analysis is proposed.

This model does not attempt to question or replace the previous recommendation and frameworks suggested in the literature on corporate governance and codes of governance. On the contrary, the model should be viewed as a way of integrating sustainable development/corporate responsibility into the fabric of already existing governance models suggested elsewhere.

The suggested model seems to be a good framework both for managers and for researchers because it can be used to improve the firm's governance systems as well as a guide for future research on sustainable corporate governance.

The purpose of this article is to analyse the impact of the internet, as a new information channel for the consumer, on business results, and in particular, the consequences of attitude towards the web site with regard to customer behaviour and web site sponsor brand.

A survey instrument was used to gather data to test the relationships in the research model.

The paper shows the importance of attitude towards the web site and attitude towards the internet in explaining attitude towards the brand and consumer e‐behaviour, and identifies the hierarchy of effects operative among these three concepts of attitude: attitude towards the internet; attitude towards the web site; and attitude towards the brand.

This study only looked at one category of web site – free‐content sites. Future research could apply the conclusions of this study to other types of web sites, e.g. the e‐commerce web site and the corporate web site.

The main practical consequence of the study lies in the need to take into account that the profitability of an e‐business should not be measured solely in terms of direct profitability. Profits generated indirectly should also be considered, given the proven positive relationship between attitude towards the web site and attitude towards the brand. This conclusion is of vital importance since very few e‐businesses obtain direct profits. Brick‐and‐click firms eliminate their e‐businesses without bearing in mind the positive consequences they may be having on the brand itself.

The study aimed to take a more in‐depth look at the value of e‐businesses for brick‐and‐click firms. It analysed sources of indirect profitability for the e‐business that should be taken into account when looking at web site value.

Computer corpus linguistics (CCL) is a scientific innovation that has facilitated the creation and analysis of large corpora in a systematic way by means of computer technology since the 1950s. This article provides an account of the CCL pioneers in general but particularly of those in Germany, the Netherlands, Sweden, and Switzerland. It is found that Germany and Sweden, due to more advantageous financing and weaker communities of generativists, had a faster adoption of CCL than the other two countries. A particular late adopter among the four was Switzerland, which did not take up CCL until foreign professors had been recruited.