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1 – 10 of 66Carlos Rafael Contreras-Lozano, Maria Virginia Flores-Ortiz and Ma. Del Carmen Alcalá-Álvarez
The authors identify the theoretical constructions measuring the intentions to pursue succession as well as the socioemotional wealth theoretical framework, and the authors…
Abstract
Purpose
The authors identify the theoretical constructions measuring the intentions to pursue succession as well as the socioemotional wealth theoretical framework, and the authors propose an objective of testing the relationships existing between them so as their importance giving evidence of their relevance.
Design/methodology/approach
It is a research with a positivist philosophical position measuring in a quantitative way with a deductive and structured approach applied to 98 CEO owners of Mexican companies, using nonparametric methodologies the authors simulated subsamples with structural equation modeling in SmartPLS 3.3.2, the metrics on the model are described as a functionalist paradigm.
Findings
Directors' attitudes paired up with the intentions of succession are significantly related to the socioemotional aspect of the family business; although the theory proposes three aspects to measure these intentions, the social norm in this research has not been strong enough to be a predictor as an influence on the company's socioemotional wealth.
Originality/value
The authors found this a valuable paper for the complement of theory focused on purely manifesting aspects in family companies, because they identified theoretical and empirical relationships opening up guidelines for new research in socioemotional aspects in accordance with the entrepreneurs attitudes to achieve succession, the differentiation lies in measuring psychological aspects of the director's behavior toward succession and not to the succession per se as done in most research; also, the methodology of data analysis facilitates the reader to easily recognize the relationships between the proposed theoretical constructions, showing the detailed metrics development by researchers in the family business field.
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Carlos Contreras and Julio Angulo
The purpose of this paper is to propose a Clarke-Groves Tax (CGT) type as a remedy to the criticism that the implementation of Eurobonds has raised regarding the risk of…
Abstract
Purpose
The purpose of this paper is to propose a Clarke-Groves Tax (CGT) type as a remedy to the criticism that the implementation of Eurobonds has raised regarding the risk of undermining fiscal discipline. In this model, a government minimizes its sovereign debt-to-GDP ratio in a given period and decides whether to join a common sovereign debt club. In doing so, it exposes itself to a positive or negative tax burden while benefiting from the liquidity premium involved in creating a secure asset. The authors found that the introduction of this tax may prevent free riding behaviours if Eurobonds were to be implemented. To illustrate this, the authors provide some numerical simulations for the Eurozone.
Design/methodology/approach
In the model presented, a government which optimizes a social utility function decides whether to join the common debt club.
Findings
The adoption of the proposed tax could prevent free-riding behaviours and, therefore, encourages participation by those countries with lower debt levels that would have not otherwise taken part in this common debt mechanism. Under certain circumstances, we can expect the utility of all members of this club to improve. The bias in the distribution of gains might be mitigated by regulating the tax rule determining the magnitude of payment/reward. The proportion of the liquidity premium, arising from the implementation of a sovereign safe asset, has a decisive impact on the degree of the governments’ utility enhancement.
Research limitations/implications
The adoption of a CGT would require Eurobonds club members to reach an agreement on “the” theoretical model for determining the sovereign debt yield. One of the limitations of this model is considering the debt-to-GDP ratio as the sole determinant of public debt yields. Moreover, the authors assumed the relationship between the debt-to-GDP ratio and funding costs to be identical for all countries. Any progress in the implementation of the proposed transfer scheme would require a more realistic and in-depth analysis.
Practical implications
A new fiscal rule based on compensating countries with lower public debt levels could be a way to mitigate free-riding problems if a Eurobond mechanism is to be established.
Originality/value
This fiscal rule has not been proposed or analysed before in a context such as that considered by this paper.
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Silvia Marina González-Herrera, Raul Rodriguez Herrera, Mercedes Guadalupe López, Olga Miriam Rutiaga, Cristobal Noe Aguilar, Juan Carlos Contreras Esquivel and Luz Araceli Ochoa Martínez
The purpose of this paper is to explore the variety of food in which it has been applied as a prebiotic and functional ingredient, the concentrations used there in, the tests that…
Abstract
Purpose
The purpose of this paper is to explore the variety of food in which it has been applied as a prebiotic and functional ingredient, the concentrations used there in, the tests that have been conducted on these fortified foods and briefly reviews the history and characteristics of inulin.
Design/methodology/approach
The review included articles from 1999-2013. The papers which reported inulin concentrations used, the purpose of the application and tests on final product, were mainly selected. Articles were collected in electronic databases such as Elsevier-Science Direct, Emerald, Springer Link, Wiley and Redalyc.
Findings
The interaction inulin-food with different food matrices is complex, and is not always technologically favorable for the product. Moreover, additional to evaluations of sensory, physicochemical and rheological characteristics, it is essential to carry out measurements in the food, of such characteristics as prebiotic content, and prebiotic activity in vivo and in vitro, and assess potential adverse reactions in order to define suitable doses of consumption.
Originality/value
The paper highlights the importance of conducting in vitro and in vivo testing of potential prebiotic inulin-supplemented food in order to define dose that benefit health and do not cause unacceptable gastrointestinal distress.
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Ana Lúcia Manrique and Douglas da Silva Tinti
Regarding the implementation of public policies focused on teacher education, it can be noted that in recent years the Brazilian Federal Government has intensified its proposal…
Abstract
Regarding the implementation of public policies focused on teacher education, it can be noted that in recent years the Brazilian Federal Government has intensified its proposal for programs focused on initial teacher training. Since 2007 in Brazil, the Institutional Scholarship for Teaching Initiation Program (PIBID) has become a public policy organization focused on teacher education. Through analyzing the implementation of these projects approved in the PIBID environment, it is possible to note that different activities have been developed in the university-school partnerships and that these joint actions supply a multiplicity of collaborative experiences. The main contribution that the PIBID performs for future teachers is that of conceiving a different educational space, which considers the school as a locus of teacher learning. Through this partnership, future teachers can experience a period understood as “pre-teaching,” during which it is possible to project themselves into their future teaching profession, experiencing their dilemmas, challenges, and successes. We can also single out the involvement of the teachers in the partner schools in the development of research into their own practices and the movement of universities in (re)thinking their teacher training courses.
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This work presents a review of the state of the art of the present century on academic and scientific production in Latin America related to the concept of Social Innovation. The…
Abstract
This work presents a review of the state of the art of the present century on academic and scientific production in Latin America related to the concept of Social Innovation. The analysis is based on articles published in indexed journals, which makes it possible to understand the existing asymmetry between the conceptual and theoretical veins, of the case studies, as well as of good social innovation practices that have been published in recent years. These debates have in some cases transcended public policies, as well as business and social realities where social innovation is a mechanism and strategy for personal, social, and territorial development. Finally, a Latin American community of researchers and academics around social innovation must be consolidated, who choose to continue building theoretical-empirical bodies following the Latin American reality.
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Lígia Lobo Mesquita, Fabiane Letícia Lizarelli, Susana Duarte and Pedro Carlos Oprime
This paper aims to thoroughly identify the forms of integration between Lean, Industry 4.0 (I4.0) and environmental sustainability (ES) by examining the relationships between…
Abstract
Purpose
This paper aims to thoroughly identify the forms of integration between Lean, Industry 4.0 (I4.0) and environmental sustainability (ES) by examining the relationships between these three constructs, deepening understanding surrounding the theme and evolving the construction of a framework that can aid managing industrial production processes.
Design/methodology/approach
A systematic literature review (SLR) was the method used to identify the relationships for integration in the current literature. The SLR was supported by content and cluster analysis. The analyzes identified relationships at two levels. The first level observed relationships for constructs and variables. The second, at the level of constructs and components, which detail the variables. This study also proposes an integrated conceptual framework showing these relationships at the construct, variable and component levels.
Findings
The results show how these three constructs are related and the study concludes by stating that there is stronger integration among I4.0 technologies and Lean practices for reaching ES. The SLR identified the main components that allowed for this integration, i.e. I4.0 technologies, Big Data, the internet of things and Lean practices, like reducing waste and customer needs.
Practical implications
From an academic standpoint, this study proposes new lines of research lines that have not been explored thus far, and can be developed via empirical studies, at the strategic and operational levels among different industrial sectors. Also, this study can help managers understand the integrations between Lean practices and I4.0 technologies to achieve better operational and environmental organizational results.
Originality/value
To the best of the knowledge, this study is the first of its kind using SLR to integrate Lean approaches, ES and I4.0 and to propose a unified framework to help managers and academics understand these relationships.
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Anderson Betti Frare, Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda and Chris Akroyd
This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm…
Abstract
Purpose
This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance.
Design/methodology/approach
The authors collected survey data from a sample of 100 Brazilian startups who had exited technology-based parks and incubators. The authors used two data analysis techniques, namely, partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA).
Findings
The findings show that cultural and planning controls were the only two MCS elements that were included in all high-performing startup firms’ MCS packages. The authors also found that EO has a positive influence on firm performance through the MCS package.
Research limitations/implications
The mixed-method approach allowed for a holistic view of the analyzed phenomenon. PLS-SEM analysis was applied to the symmetric relationships between the proposed relationships while fsQCA was used to analyze the asymmetric combinations between EO dimensions and MCS package elements, which promoted high firm performance.
Practical implications
The authors show how different combinations of MCS elements form a package, mediating EO, which can enable high performance.
Originality/value
Using fsQCA and PLS-SEM, the authors were able to better understand the important role that MCS package adoption has on a startups’ performance and provide new evidence regarding the interface between MCS and EO. This extends the understanding of the importance that cultural and planning controls have in an MCS package to support startup performance.
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