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This paper aims to explore the perception of successful entrepreneurs and resource providers regarding the minimum operational time necessary to legitimize an enterprise as an established company, as well as the tactics used by the entrepreneurs to minimize the distrust of society during this initial period of the life cycle of the organization.

Data collection from two groups: (i) interviews with 62 entrepreneurs and founders of established companies; and (ii) a questionnaire completed by 77 sales managers of companies that provide businesses with resources (they practice business-to-business). Regarding analyses: (i) to analyze information, this study applied the content analysis technique; and (ii) for data, this study applied the one-sample t-test, mean comparison t-test, Pearson’s correlation test, chi-square test of association, Mann–Whitney U test and correspondence analysis technique.

In this study, a period of 42 months was identified for the legitimization of enterprises by society, in other words, the time necessary for enterprises to be recognized as an established company and a company of low risk by customers and resource providers. A set of managerial and behavioral actions practiced by successful entrepreneurs to face the difficulties they experience during the legitimization period was also identified.

In addition to establishing a period of 42 months for the legitimization of an enterprise in the eyes of society, a set of 15 strategies used by successful entrepreneurs was identified to combat the prejudice associated with the youthfulness of their companies. Of these, 12 are linked to managerial actions and 3 to the entrepreneur’s behavior. It should be highlighted that eight of these strategies are innovative and have yet to be addressed in the literature on mitigating risks associated with the liability of newness principle.

The authors discuss the legitimization of enterprises based on the perception of actors who play a fundamental role regarding entrepreneurial action: resource providers for companies, customers and successful entrepreneurs. This is a triangulation of sources, as well as a triangulation of collected data and qualitative and quantitative techniques, which sought to ensure the accuracy and reliability of the information that resulted from this analytical process.

In recent years, tourists have been progressively increasing their interest in the natural environment and its enjoyment. The objective of this study was: (1) identify the underlying variables or motivational dimensions in ecotourism; and (2) analyze the demand segmentation in ecotourism.

The empirical analysis was carried out in “Puntilla de Santa Elena” Fauna Production Reserve in Ecuador. The sample consisted of 369 surveys obtained in situ. For the data analysis, a factor analysis and a nonhierarchical K-media segmentation were performed.

The results show six motivational dimensions in ecotourism: “Self-development and Interpersonal relationships,” “Building personal relationships,” “Escape and ego-defensive function,” “Marine nature,” “Terrestrial nature” and “Rewards.” Also, according to their motivations, three segments of ecotourists emerged: “Reward and escape,” “Marine nature” and “Multiple motives.”

The limitation is the temporality with which the study was carried out. Another limitation was the number of the samples used. As future lines of research, it is proposed to investigate the offer related to ecotourism products and services adapted to the demand segments found.

Among the practical implications, operators and companies linked to the tourism sector can plan more efficient strategies, adapted to the specific needs of each segment to improve the satisfaction of tourists and the intentions of returning to the destination, providing greater benefit to the tourists, to the sustainable development of the destination and the community.

The findings of this research can help public institutions and private companies to improve the tourism supply, create sustainable plans and potentially develop more efficient marketing planning. Protected areas will benefit from information about demand. The communities will be able to elaborate products according to the motivations and found segments. Administrators will be able to create sustainable management plans for ecotourism.

As ecotourism grows, it is vital to understand the ecotourists' motivations and segmentation to improve each segment service offering. This study presents original results of the motivations and segmentation of the demand for ecotourism based on a reserve area for the production of coastal marine fauna. To obtain valid results, a study was carried out in Ecuador, this being a country with a great variety of flora and fauna ideal for ecotourism.

Professional Identity Formation is the dynamic evolution to “think, act and feel” to become part of a professional community. This document presents the development and the study that aimed to assess the usability of a m-Learning Identity App (MLIA) focused on the formation of professional identity among undergraduate medical students.

MLIA development included four phases: Conceptual, prototype, pilot and implementation, before further deployment. The conceptual model was designed by eight faculty members from three Latin American universities. The prototype was developed and tested with stakeholders. The pilot was performed during 5 weeks before the implementation. Cross-sectional data collected during implementation from 138 medical students who completed a survey to assess the usability of MLIA are presented. During deployment, 977 posts were made on Professional Identity Formation, and examples of these posts are presented.

The prototype and pilot phases demanded improvements. The survey explored (1) Familiarity, (2) Perceived ease of use, (3) Perceived usefulness for Professional Identity Formation, (4) Satisfaction, (5) Intention to reuse (6) Digital aesthetics and (7) Safety. Results from the usability assessment suggest that students perceived MLIA as a secure space with positive aesthetics and ease of use.

Important limitations of the present study include, firstly, that it does not provide information on the effectiveness of the MLIA in shaping professional identity in medical students, it focuses exclusively on its development (conceptual model, prototype, pilot and implementation) and usability. Secondly, the study design did not consider a control group and, therefore, does not provide information on how the App compares with other strategies addressing self-reflection and sharing of meaningful experiences related to professional identity.

MLIA introduces a different approach to education, simulating a secure, easy-to-use, social media with a friendly interface in a safe environment to share academic and motivational moments, transitioning from being to becoming a professional.

The information technology (IT) sector is a powerful factor in present-day society, and its role in pro-sustainability policies is crucial. This study aims to gain insight into IT students' perspectives on the role of education for sustainable development (ESD) in their academic curriculum as well as to project their attitudes and actions to prospective employers.

This study used a cross-sectional survey design, involving 260 students majoring in IT at a public university in Bulgaria.

The majority of the students (67.30%) believed that their university education should promote students’ social and environmental skills. However, 55–65% thought that the current academic curriculum failed to connect subject matter with relevant environmental issues. The students held high expectations of prospective employers. There was a significant concordance between the participants' views on sustainability and their perceived workplace actions. The participants who believed that employers should reduce carbon emissions were significantly more likely to refuse to do any work that supports the fossil fuel industry [odds ratio (OR) = 4.82, 95% confidence interval (CI): 2.04–11.37] or leave a job if the company provides products or services for the fossil fuel industry (OR = 3.10, 95% CI: 1.26–7.26). Such participants were more likely to opt for a lower salary in favor of environmental principles (OR = 2.38, 95% CI: 1.32–4.28).

The IT sector is a powerful factor in present-day society, and its role in pro-sustainability policies is crucial. IT students’ perspectives on the gaps in current sustainability practices convey a message to the IT academic and employment communities that environmental issues matter and are important to this new generation of technologically savvy people.

There have been a few other studies in Bulgaria on the issue of ESD, but no other study has focused on the projection of students' attitudes toward the environment onto future employers. The study's results showed that the Bulgarian young people who were getting ready for jobs in the IT field had the same environmental values and concerns as their peers from different higher education areas in different parts of the world. They were interested in acquiring knowledge and competencies that would help propel pro-environmental actions in their academic institution and future workplace. Notwithstanding the overall low economic standards in their country, they tended to put carbon-free and environmentally friendly policies ahead of financial interests. Their critical perspectives on the gaps in current sustainability practices convey a message to the academic and job communities in IT that environmental issues matter to this new generation of technologically savvy people.

The literature on ‘mixed’ families (in which members are socially viewed as ‘different’ due to their varying ethnicities and/or nationalities) identifies several stakes of mixedness. One of them arises from childbirth, after which parents need to give name(s) to their offspring. How does the parent–child dyad understand the giving of names in their mixed family? What does naming children unveil regarding interpersonal interactions and the value of children within this social unit? The chapter delves into these questions through a case study of forenaming children in Filipino-Belgian families in Belgium. Interview data analysis reveals two modes of forenaming in these families: individualisation through single forenames and reinforcement of collective affiliation through compound forenames. Through the analytical framework of social relatedness, this chapter uncovers the way the act of naming a child bridges families based on biological and social ties, generations, and parents' nations of belonging in their transnational spaces. The complex process of naming reflects the power dynamics not only within the parental couple but also within the wider set of social relations. Although the use of forename(s) in everyday life and in legal terms differ, the value of children in the mixed families studied lies in their symbolic role as social bridges linking generations and non-biological relationships, the then and now, and the here and there.

Although many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. Therefore, this paper aims to provide a systematic review of studies on IA in 27 European countries and the UK.

Based on the Scopus database, 142 papers published between 1987 and 2022 were analyzed. This study focused on evaluating and analyzing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties and risk management to provide directions for future research.

This study found that IA literature did not provide the integrated knowledge of internal audit functions (IAFs) and the factors that could contribute to their implementation as required. The results showed that the UK, Greece and Italy dominate the published literature in terms of the number of studies. There are a few studies that investigate IA in private institutions and nonprofit organizations. Interestingly, a vast majority of studies are not based on theoretical grounds. The results also showed that there is an absence of studies that discuss the impact of cultural and political systems as well as the demographic characteristics of auditors on the implementation of IAFs.

This study is useful for researchers, organizations and regulators because it contributes to the literature by highlighting the intellectual development of IA in the European countries and the UK, providing several directions for future studies. To the best of the authors’ knowledge, this research is the first study to use a systematic review approach in evaluating the intellectual development of IA research in European countries, identifying areas and elements that received less attention in previous studies and providing a roadmap for future studies.

Integrating sustainability into university curricula brings diverse challenges and conflicts as separate units vie for ownership of courses and topics. This case study presents a six dimensions sustainability framework developed at The Ohio State University to organize curricula under an inclusive strategy.

An interdisciplinary group of faculty focused on sustainability education engaged in a three-phased process including review of sustainability definitions from diverse disciplines; analysis of key aspects of the definitions in conjunction with course descriptions and learning outcomes; and identification of commonalities across the key aspects. This yielded six foundational dimensions of sustainability which serve as a means to assess curricular contributions across University units and topics. The six dimensions framework has been used in practice in multiple contexts.

The six dimensions framework provides a way to identify and foster diverse sustainability curricula efforts. It has enabled academic units to describe their disciplinary and interdisciplinary perspectives on diverse sustainability topics and the University to advance a broad sustainability vision.

The six dimensions framework provides a novel “big tent” approach to integration of sustainability into higher education curricula. The framework provides guidance about what counts as sustainability while maintaining the breadth that widens participation.

Natural disasters represent an increasing threat to businesses, putting at risk their continuity in light of sustainable performance conditions. The present chapter explores the role of organizational resilience and of human capital in manufacturing companies hit by a natural disaster, an earthquake in the current study, by considering performance in the long run. In doing so, a survey has been performed on a sample of 131 manufacturing companies hit by the Emilia earthquake (Italy) in 2012, considering both perceptual data and balance sheet data. This represents a key contribution of this chapter, as extant literature on the impact of resilience on business performance has mainly used perceptual data; conversely, our study, considering balance sheet data, enables a more comprehensive and realistic view of the phenomenon. The sample was selected from the AIDA database, as it includes revenue data that we could add to the perceptual measures obtained by administering a structured questionnaire. Partial least squares structural equation modeling (PLS-SEM) was then employed. The results show the importance of developing adaptive processes that leverage on the organization’s human capital and resilience to respond to adverse exogenous events. More specifically, it has been found that human capital and organizational resilience are profitable to post-disaster economic performance in the long run, supporting the economic sustainability of affected businesses. The implications are related to reinforcing new business solutions and adaptive strategies, looking at both organizational resilience and human capital investment to reach a stable economic business performance in the long-run after a detrimental event.

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

This paper aims to investigate the relationship between academia and society focusing on how technical universities perform Third Mission (TM) to promote knowledge outside the academic environment producing multiple benefits.

This investigation is performed through the conceptual approach. The theoretical background of the TM is explored through scientific literature review. It analyses a selected pool of experiences focused on Environmental and Sustainable Education (ESE). The study identifies significant aspects of two specific case studies, designed and implemented by the authors.

Outcomes show opportunities and limitations in the application of ESE on behalf of technical academia. The study suggests solutions, precautions and systemic changes to promote ESE for childhood as TM activity in technical engineering academia. These recommendations can be useful for policymakers to set academic goals and plan the strategic management of teaching, research and TM.

The paper focuses on the role of technical engineering universities and criticalities faced by academics to foster and perform ESE. Future perspectives aim to create new opportunities to strengthen the social impact of scientific and technical research by building bridges with childhood education.