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The purpose of this paper is to analyze the moderating effect of environmental human resource management on the relationship between firms' environmental management practices and competitive advantages of cost and differentiation.

CEOs of Spanish chemical firms were asked to respond to a questionnaire containing the measures of the study variables. The final sample consists of 94 firms and the hypotheses were tested using partial least square methodology.

Empirical evidence showed that companies with a high level of human resource environmental practices can benefit from the advantages in costs and differentiation derived from the implementation of pollution prevention technologies.

From a theoretical standpoint, the paper discusses the moderating role of environmental human resource management practices in the relationship between pollution prevention technologies and economic performance. Empirically, it provides evidence of the role of human resource management practices and proactive environmental management practices in supporting competitive advantages of cost and differentiation.

This chapter draws on analysis of the spatial and material configuration as well as analysis of use to establish whether and how open spaces contribute to an increased spatial justice in Comuna 13. Location, and visual and physical accessibility have been found to be limiting factors for the spaces’ usability by diverse user groups. Regulations and management issues have also been found to be highly influential on the sites’ usability, the diversity of its users or the regulation of behaviour deemed ‘inappropriate’, such as informal trade. On the other hand, design and spatial organisation into subspaces increased the spaces’ usability and accessibility for a diversity of user groups, thus increasing spatial justice. Analysis of use underlines the multifunctionality of people’s everyday spaces for pedestrian traffic, recreation and socialising as well as informal trade. It also shows that not all new spaces are accepted equally, and that new spaces fall into disuse especially if they fail to provide a design and functionality that relate to people’s everyday activities.

This chapter examines the notion of spatial justice and its applicability in the context of informality. In the first part it examines the concept of informal urbanism in the context of informal settlements and experiences with upgrading programmes. Drawing on critical evaluations of some of the most well-known upgrading programmes, the chapter in the second part then theorises the notion of spatial justice. I argue for a multidimensional, fragmentary, context- and culture-specific concept, which encompasses equity, empowerment and recognition. As an operationalisation of the notion of spatial justice developed in this chapter and a conclusion to it, a framework is proposed to underpin the assessment of spatial justice in public space based upgrading programmes in informal settlements. It contains aspects regarding the quality of the material space, the integrity of its production process, issues of management and regulation as well as the use of space.

This paper aims to analyse the influence of environmental proactivity on cost and differentiation competitive advantages, and to explore the double relationship between environmental proactivity and business performance.

The population consists of all three- to five-star hotels in Spain. A sample of 350 hotels was classified according to environmental proactivity and performance levels, employing a two-step cluster analysis. Significant differences between groups were examined.

The results show two types of environmental behaviour (reactive and proactive), with proactive hotels developing significantly better on both cost and differentiation competitive advantage and achieving significantly higher performance levels. Hotels which achieve above average business performance levels are significantly more environmentally proactive.

The present paper demonstrates that environmental management is related to competitive advantages and business performance. Environmental management systems are more developed in higher category, chain-affiliated and larger hotels. This could be due to having more resources to develop their environmental capability. The environmental proactivity scale employed in this study is presented as a reference measure for hotel managers to benchmark their current practices and implement environmental improvements.

First, measuring environmental proactivity using four managerial systems (operative, information, strategic and technical) is innovative and provides a more detailed approach to measuring environmental proactivity. Second, demonstrating a double association between environmental proactivity and performance provides fresh insights into the relationship between these variables.

This chapter presents the concluding arguments. It explores the implications of the analyses for understanding open spaces in informal settlements in the context of spatial justice by looking at their material configuration and design, the process that led to their establishment, the ways they are used and the rules and regulations affecting their use. This work has found evidence for the continued and structural denigration of informal settlements and their inhabitants, which influence the upgrading initiative. At the same time it has established the ways in which the new open spaces and the processes surrounding their establishment have improved the quality of life for comuna residents. It thus confirms the importance of combing equity, empowerment and recognition as equal goals into understandings of spatial justice, and claims that the different aspects of justice are not interchangeable or hierarchical. This chapter draws on the empirical data presented in the preceding chapters to explore the potentials and limitations of the new generation of upgrading programmes in an abstract way, which makes the results of this study transferable and applicable to other cities.

This paper examines the engagement of business practitioners with academic business research. The purpose of this paper is to assess whether there is a gap between academic research and business people, and, if so, how to bridge this gap.

Over 150 senior business practitioners were interviewed, in order to capture their views on the usefulness of academic research to them in their roles as practicing managers. Survey questions covered both their current access and reading of business-related publications and what the ideal academic business journal should be, in terms of access and contents.

Academic journals are not very well known among business professionals. If these professionals could choose, they would like academic journals to be written by experienced business people, to contain business cases and to be accessible on line. Existing academic business journal “repositories,” such as Google Scholar, are not mentioned in the survey results.

The findings indicate that potential solutions to bridge the gap between academic journals and business practitioners should not be complicated to implement, and would greatly help bring these two communities closer, with mutually enriching results.

This paper takes a very pragmatic view of the gap between academic journals and business practitioners, and seeks to assess this gap in terms of how it can be bridged on an everyday basis, rather than take a theoretical approach. It begs for the definition of actionable next steps.

This chapter is the first of three analytical chapters which explore the research findings. Drawing on data gained through community guided walks and mental maps workshops, the chapter examines the diversity of everyday spaces in Comuna 13 and the practices of use the inhabitants develop in them. It establishes them as important social spaces, defined by their material configuration and the activities taking place in them. Streets, paths and stairs, front gardens, sports fields, play areas, squares, parks, green setbacks, leftover open spaces and leftover landscape are presented as the main categories of open spaces, some of them developed formally, while others established informally through the residents of Comuna 13, and some of them more publicly usable, while others more private. Additionally, other important community spaces mentioned in the data-gathering activities are portrayed.

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.