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As a new concept for humane entrepreneurship (HumEnt) evolves, many new research questions arise. At the exploratory stage, the authors found it relevant to examine and discuss the perception of the fundamental assumptions of the HumEnt concept and activities undertaken in this area by business practice.

To thoroughly understand the studied phenomenon, a combination of quantitative and qualitative methods was used. An exploratory survey was obtained from 126 purposefully selected enterprises in Poland; then, a single case study was analysed.

The conducted analysis showed differences between the activities of enterprises and the perception of the HumEnt concept among employees that are especially noticeable at different levels of the management hierarchy.

The multifaceted nature of the results obtained is limited by the inability to infer international differences, to capture trends over time and to generalise to the total population of enterprises.

Although the surveyed companies recognise the importance of the HumEnt concept, it is not tantamount to its execution. The research results may be valuable, especially for smaller enterprises, where the business practice may require support in applying the HumEnt approach.

The research explored both the actual state confirmed by the actions taken and the perception of the importance of individual elements of HumEnt. A knowing–doing gap has been demonstrated between these planes. Moreover, thanks to a two-stage study, practices were selected that can be successfully implemented also in small and medium-sized enterprises.

Previous approaches have employed the SCOR model for evaluating supply chain management, and in particular, have focused on cash-to-cash cycle time (C2C). This paper reviews the Supply Chain Index (SCI) developed by Supply Chain Insight LLC, which evaluates supply chain performance based on balance, strength, and resiliency. The main aim of this study is to review SCI as a new methodology to measure performance management, as well as to apply C2C for a case study of Korean firms, to compare and present differences for further complementary application.

The purpose of this study is to explore at what stage of a company’s life cycle the theory of market timing has explained debt. Drawing on a unified conceptual framework of market timing theory, the authors scrutinize the impact of life cycle and ownership structure on the market condition.

Based on a sample of 24 Tunisian companies listed on the stock exchange and 100 French firms listed on the CAC All-Tradable on a 10-year period, this paper grounded the market timing theory and attempted to clear the relation between ownership structure, life cycle of the firm and market timing theory by statistical analysis.

The findings of panel data modeling indicate that when the life cycle was used as an explanatory variable, it was found that the variable reflecting the market timing is not significant in either context; it means that no significant support is found in the theory of market timing in both countries. Whereas when the life cycle was used as a dummy variable, it was found that the life cycle has an impact on debt only in the Tunisian context.

This study has several important implications for researchers and practitioners. The findings reported here clarify the strength of the impact of life cycle on the market timing, when it explains the debt in the two contexts and the impact of ownership structure such as the managerial ownership and concentration of capital on debt.

This study contributes to examine the theory of debt in different phases of life cycle. Focused on the case of Tunisian and French firms, this study is unique and valuable.

The purpose of this paper is to test the relationship between innovation performance and innovation spillover effects, innovation inputs, innovation outputs and industrial effects.

The analysis framework including variables such as innovation spillover effect, innovation input, innovation output and industrial effect was constructed. Through the investigation and analysis of the innovation activities of China’s GEM listed companies in 2014–2016, the innovation performance and the above factors were tested.

The research shows that enterprise performance has a significant positive correlation with innovation input and innovation output, but there is no significant correlation or even negative correlation with innovation environment and industry background such as government support and innovation opportunities, and the spillover effect is significant. The negative correlation is also negatively correlated with innovative human capital investment, company age and company Q.

Innovation is the real source of economic growth, and industrial innovation is the system integration of technological innovation, product innovation, market innovation, etc., which is the basic determinant of national competitiveness.

The Government of Ireland, through the Department of Further and Higher Education, Research, Innovation and Science (DoFHERIS), sets the framework for the national research ecosystem. Within that ecosystem, the Research Management and Administrators (RMA) community evolved in response to changing circumstances and continues to evolve becoming a more professional and expert community. The profile of the community, admittedly based on a small sampling, is normal with a hint that females occupy the most senior roles. Most Irish research-performing organisations (RPOs) including the HE sector, College and State Research Organisations (CSRO), and the Health Service have RMA members active in The European Association of Research Managers and Administrators (EARMA). The next step in the profession’s evolution in Ireland has to be the development of a single, national, and inclusive RMA network providing a representative voice for the profession with respect to issues such as career development and career paths.

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

The purpose of this paper is to review the strategic planning process of the Hong Kong Police Force (the Force) and its outcomes for the planning cycle of 2019-2021.

Based on an insider's perspective drawn from documentation, internal reports and field observation, this study is an analysis of the five-step strategic planning process of the Force as a case study over the two-year period by using the 3-H (Heart-Head-Hand) framework and futures studies.

This study demonstrates the Force's strategic management in practice. The 3-H framework and the Six Pillars Foresight Process are found to be useful tools in strategic planning. When the Heart, Head and Hand elements are developed and integrated as a mindset during the process, they help theorise the practice and experience of police officers towards a holistic and effective strategic management. Coupled with the foresight process, the Force will be more agile and outward focused in the Volatile, Uncertain, Complex and Ambiguous (VUCA) world.

This is the first study to apply the 3-H framework and futures thinking in analysing the process in a police organisation in Hong Kong. While strategic planning is an important process to set directions for an organisation to move forward, this study describes the process in terms of relevant practice and theoretical concepts. It is hoped that such experience can serve as reference for practitioners in other government departments and police organisations.