Search results

The commercialization of research produced by universities constitutes a core facet of academic entrepreneurship (AE). Academic literature reveals the need to shed light on entrepreneurial processes in higher education institutions (HEIs). This study intends to fill this gap by researching the mechanisms for facilitating AE and the variables that can moderate the relationship between such mechanisms and AE in Portuguese HEIs.

Our research model aims to assess the mechanisms of academic entrepreneurship (AE) within a sample of 125 Portuguese public higher education institutions (HEIs). To test our research hypotheses, we employed a structural equation model (SEM) using the partial least squares (PLS) method. Additionally, our evaluation examines the potential moderating effects of incubator programs, support initiatives, and proof-of-concept programs (PoCs). Our research model seeks to evaluate the mechanisms for facilitating AE and explore the effects of including incubator programs, support initiatives, and PoCs as moderators. The seven variables (Research mobilization, Unconventionality, Industry collaboration, University policies, Incubator programs and support initiatives, Proof-of-concept programs, and academic entrepreneurship) were measured using a 7-point Likert scale.

The results revealed that different drivers of AE influence the creation and development of entrepreneurial activities. Our findings also show the moderating effects of incubator programs, support initiatives, and proof-of-concept programs on AE. We find that incubator programs, other support initiatives, and PoCs maintain a moderating effect on AE and benefit their respective HEIs.

The study examines only the Portuguese HEI context. Therefore, generalizing these results necessitates reservations. However, the responses came from various actors in HEIs, from different academic backgrounds and research interests. This makes the results more generalizable. Limitations are evident in external validity, given that we gathered the data over a relatively short period.

Observed factors are explored to gain a deeper understanding of their influence on the mechanisms of AE. The implications arise from the new perspective presented and the methodology used to identify mechanisms capable of fostering AE. We hope this research will encourage other researchers to study this topic further.

the engagement of universities at the global level should be emphasised in future policy. While universities in innovation systems often have a local focus, their engagement in innovation ecosystems transcends the boundaries of geographic locations.

PoCs had a significant positive moderating effect on the impact of research mobilization and university policies on AE. Thus, we find interactions between universities and industry boost AE. This study demonstrates how AE benefits HEIs by extending orientation towards mobilizing research, unconventional approaches, cooperation with industry, and university policy implementation. We thus advocate a new approach, demonstrating the influence that the mobility of research, unconventionality, industry collaboration, and university policies hold over AE.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

The purpose of this paper is to report an investigation of the acoustic emission (AE) characteristics of the corrosion process of 304 stainless steel in acidic NaCl solution.

The corrosion behavior of a specimen with constant load in acidic NaCl solution was studied, and the AE signal characteristics of the corrosion process were analyzed. Stress corrosion cracking of the specimen was detected using the AE and electrochemical noise (EN) techniques, and the acquired data were compared.

The results indicated that AE technology is very sensitive to the AE signals generated by 304 nitrogen controlled stainless steel in acidic NaCl solution. The characteristics of AE signals at different stages of the corrosion process are significantly different. Additionally, the AE test result is confirmed by the EN test results.

The characteristics of AE signals at different stages of the corrosion process are gained for the first time, which is an important guide by which to distinguishing different stages of corrosion.

The purpose of this study is to measure the adverse event rates for five elective surgical procedures: transurethral resection of prostate, cholecystectomy, hysterectomy, joint arthroplasty, and herniorrhaphy.

A retrospective two‐stage medical record review was conducted on 1,177 admissions in 1998 and 2000 at two tertiary hospitals. Records found to be positive for any of 17 screening criteria during the first stage were reviewed by surgeons from the relevant specialty for adverse events associated with the admissions.

The adverse event (AE) rate overall was 23.1 per cent. There were large variations between the procedural groups, ranging from 12.7 per cent (laparoscopic cholecystectomy) to 44.8 per cent (abdominal hysterectomy). Of the 272 AEs, 89 (32.7 per cent) had an unplanned readmission requiring 709 additional days in hospital and 55 (20.2 per cent) patients had additional surgery (seven returned to theatre during their admission for the procedure). AEs involving a disability that resolved within 12 months occurred for 91.2 per cent, 6.3 per cent had permanent disability, and 2.5 per cent resulted in death. The surgical reviewers determined that 24.7 per cent of the AEs were highly preventable.

The study confirms that surgical admissions have a high risk for AEs. The risk varies between procedural groups and 47.3 per cent are not preventable. Adverse events are an important patient safety issue. Preventing AEs would reduce readmissions, patient discomfort and associated costs. Routine monitoring of AEs is recommended.

The purpose of this paper is to report an investigation into acoustic emission (AE) characteristics of the corrosion situation of the bottom of a large storage tank.

Guard sensors were applied in on‐line AE inspection of a tank bottom, and the AE signal characteristics of the corrosion areas of tank bottom were analyzed. The AE test results were compared with those from an internal tank internal test.

It was observed that guard sensors could shield effectively a large proportion of the extraneous noise signals inside the tank. The characteristics of AE signals from different types of corrosion were significantly different. A comparison of AE test results and tank internal inspection data showed a good agreement.

Characteristic AE signals from different types of corrosion were obtained for the first time, which assisted in the identification of the tank bottom corrosion situation.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This chapter analyses the current situation and perceptions of quality assurance (QA) in adult education (AE) in Latvia. In the Latvian context, QA in AE is a challenge. According to recent studies, QA should have a formative character in order to facilitate targeted benefits for adult learners, whereas in practice AE in Latvia is more focussed on the institutional perspective rather than the individual’s needs and wishes. This is in contrast with the humanistic approach to adult learning and andragogy principles, which emphasise learner-centred education. The aim of the chapter is to research opportunities for improving the QA process in AE in Latvia in order to increase personal benefits for an individual. The systematic review of scholarly papers, monographs, scientific reports on QA in AE conducted in Latvia in the twenty-first century indicated a contradiction between the theoretical concepts applied to AE in Latvia and the implementation of the QA process in practice. This chapter contributes to the overall understanding of the terminology used in AE in the country, analyses the prevailing concepts and elaborates conclusions for QA improvements based on humanistic pedagogy principles.

A hybrid of architectural design and engineering, architectural engineers (AEs)design and remediate problems with internal and external structures and systems of building and facilities in the US. Trained and credentialed in academic programs awarding approximately 1,000 degrees annually, AE is a mid-sized specialty engineering degree comparable to computer software, nuclear, or materials engineering. The case outlines the origins and history of the occupation and illustrates three aspects of the academization process: integration of the university’s charter for knowledge production within an occupation; possibilities for conflict and power within universities that can shape occupational outcomes; and the role of the university and collaborations with practitioners in creating change in theoretical conceptions, on-the-job skills, and problem-solving strategies. AE demonstrates academization in a field with specific physical outcomes and functional requirements that are technically bounded. As counterfactuals, possible alternative occupational paths for the work roles of AEs are considered, along with reasons why they did not happen. What did occur demonstrates the impact of the academization process, with both credentialing and new research. AE is an informative example of constructed functionalism, formed and continually shaped by the university.

At the onset of the Global Financial Crisis in 2007–2008, majority of the analysts and policymakers have anticipated contagion from the markets volatility in the advanced economies (AEs) to the emerging markets (EMs). This chapter examines the volatility spillovers from the AEs’ equity markets (Japan, the United States and Europe) to the four key EMs, the BRIC (Brazil, Russia, India and China).

The period under study, from 2000 through mid-2014, reflects a time of varying regimes in markets volatility, including the periods of dot.com bubble, the Global Financial Crisis and the European Sovereign Debt Crisis, the Great Recession and the start of the Russian-Ukrainian geopolitical crisis. To estimate volatility cross-linkages between the AEs and BRIC markets, we use multivariate GARCH-BEKK model across a number of specifications.

We find that, the developed economies weighted return volatility did have a significant impact on volatility across all four of the BRIC economies returns. However, contrary to the consensus view, there was no evidence of volatility spillover from the individual AEs onto BRIC economies with the exception of a spillover from Europe to Brazil. The implied forward-looking expectations for markets volatility had a strong and significant spillover effect onto Brazil, Russia and China, and a weaker effect on India.

The evidence on volatility spillovers from the AEs markets to EMs puts into question the traditional view of financial and economic systems sustainability in the presence of higher orders of integration of the global monetary and financial systems. Overall, data suggest that we are witnessing less than perfect integration between BRIC economies and AEs markets to-date can offer some volatility hedging opportunities for investors.

Our chapter contributes to the growing literature on volatility spillovers from the AEs to the EMs in a number of ways. Firstly, we provide a formal analysis of the spillovers to the BRIC economies over the periods of recent crises. Secondly, we make new conclusions concerning longer-term spillovers as opposed to higher frequency volatility contagion covered by the previous literature. Thirdly, we consider a new channel for volatility contagion – the trade-weighted AEs volatility measure.

Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth with complicated and often serious academic and behavioral needs. The use of evidence-based practices (EBPs) and practices with Best Available Evidence are necessary to increase the likelihood of long-term success for these youth. In this chapter, we define three primary categories of AES and review what we know about the characteristics of youth in these schools. Next, we discuss the current emphasis on identifying and implementing EBPs with regard to both academic interventions (i.e., reading and mathematics) and interventions addressing student behavior. In particular, we consider implementation in AES, where there are often high percentages of youth requiring special education services and who have a significant need for EBPs to succeed academically, behaviorally, and in their transition to adulthood. We focus our discussion on: (a) examining approaches to identifying EBPs; (b) providing a brief review of EBPs and Best Available Evidence in the areas of mathematics, reading, and interventions addressing student behavior for youth in AES; (c) delineating key implementation challenges in AES; and (d) providing recommendations for how to facilitate the use of EBPs in AES.