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Follower's individual differences have been receiving increased attention in studying destructive leadership because followers may enable or disable it. One of these yet under-researched features is the role of followers' leadership coproduction beliefs (a role construal) in explaining their resistance to destructive leaders. Departing from the proactive motivation theory, this paper explores the robustness of coproduction beliefs by testing its ability to predict followers' resistance to destructive leaders across four situations – abusive supervision, exploitative leadership, organization directed behaviors and laissez-faire.

With a sample of 359 participants that answered a scenario-based survey, the present study tests the relationship between coproduction beliefs and resistance behaviors in the four mentioned groups, while controlling for alternative explanations. A multigroup analysis was conducted with PLS-SEM.

Constructive resistance is always favored by coproduction beliefs independently of the leader's type of destructive behavior. Dysfunctional resistance, however, is sensitive to the leader's type of destructive behavior.

This paper extends knowledge on the role of coproduction beliefs as an individual-based resource against destructive leaders.

In this paper we present a CDN‐based system, namely the COMODIN system, which is a media on‐demand platform for synchronous cooperative work which supports an explicitly‐formed cooperative group of distributed users with the following integrated functionalities: request of an archived multimedia session, sharing of its playback, and collaboration through questioning. The server‐side architecture of the COMODIN system is organized into two integrated planes: the Base plane, which consists of a streaming CDN providing media streaming, and the Collaborative plane, which provides the collaborative playback service. At the client‐side, the system centers on a Java‐based application which interfaces the cooperative group of users.

To date e‐Learning material has usually been accessed and delivered through a central web server. As the number of users, the amount of information, the frequency of accesses and the volume of data increase, together with the introduction of multimedia streaming applications, a decentralized content distribution architecture is necessary. In this paper we propose the adaptation of the well‐known scalable Content Distribution Networks (CDN) schema for media streaming supported e‐Learning using a novel architecture named COMODIN SCDN (COoperative Media On‐Demand on the InterNet ‐ Streaming Content Distribution Network). COMODIN SCDN utilises surrogates as edge content delivery nodes, incorporates a redirection mechanism able to route requesting clients to the closest copy of the content, encompasses distributed content delivery and management mechanisms to improve the speed, reliability, and scalability of user access to prevent flash‐crowds. Preliminary results in testbeds have shown that COMODIN SCDN increases the efficacy of information distribution through intra and inter‐campus area netwoks. This overlay network will provide learners and educators a scalable, balanced and expeditious access to e‐Learning contents.

This paper analyses Roman fish tanks, which have functional elements that could be used to research on palaeo-sea-levels. Thus, the conditions of 37 installations in the Western Mediterranean basin are reviewed to identify those that have the best environmental and constructive conditions to be analyzed.

The methodology was largely based on the review of existing scientific bibliography dealing with sea-level variations from studies on historical constructions, existing historical documentation on Roman fish tanks on the Mediterranean coast, as well as the fieldwork carried out in fish tanks on the Mediterranean coasts.

The Roman coastal fish tanks located in the shoreline of the Western Mediterranean Sea have turned out to be an excellent indicator of sea-level changes. Nevertheless, current coastal retreat, erosion and storm surges are posing significant threats to their preservation, and they could be considered as a heritage at risk of disappearance. Moreover, variations in the tectonic behaviour of the different coastal sectors make it challenging to select these facilities as an indicator of the sea level.

The analysis of Late Holocene sea-level changes and palaeoenvironments from archaeological and biological evidences, although not without difficulties, is very convenient because it provides very precise data that cannot be obtained with other absolute dating methods. This approach is increasingly gaining popularity with researchers and is very innovative in its method of combining the results of several scientific disciplines.

Via this case, students are introduced to several alternative methods of valuation, including the valuation based on the “real options” theory. The novelty of the case is the link between valuation and the type of innovation that the company represents. The suggested valuation frameworks, which include both quantitative and qualitative assessments, are applicable not only in the context of an IPO valuation but also in the context of any kind of M&A activity.

This case was prepared mostly via secondary research. All the information about Uber and the industry was collected via publicly available sources. No internal documents of the company were used in the preparation of this case. The primary research consisted of an interview with the protagonist Catherine (whose name is disguised). Other disguised elements in the case include the name of the Value Investor conference organizer (Spyros Spyrou, not his real name), the country of the Value Investor conference (omitted) and the conference venue (Princess hotel, not any actual venue).

In 2019, Uber, the famous ride-sharing company, made waves in financial markets as the most controversial IPO valuation. With a wide range of proposed values, Uber puzzled investors, once again living up to its fame of a rebel and a disruptor. When Uber finally went public in May 2019, its IPO valuation stood at $82.4bn. The heated discussion in the media continued even after the IPO: “Is Uber worth this amount? Is there an upside potential for the investors who bought shares at the IPO price? What if this is a hype and markets are simply embracing higher valuations?”

This case can be used at the undergraduate, graduate (MBA) or executive level in finance-related courses such as Company Valuation or Valuing Innovation, which cover the topic of valuation and specifically the topic of valuing innovative companies.

This article explores some of the applications of the e‐book in the modern library. With over 30 years of history, recent computing advances have finally made electronic book technology a viable option to both publishers and libraries. The advantages libraries gain from the medium are many, but companies such as NetLibrary and ebrary have shown that the industry still needs to establish a definitive means of making their products successfully usable in the library environment. Library networks and consortia, such as the Golden Gateway Library Network and the Marion County (Indiana) Internet Library, have found practical ways to share e‐book subscriptions with their members; by obtaining subscriptions for the consortium, the individual members can all make use of the same collection. E‐books continue to be a matter of discussion in library discussions, and the benefits and disadvantages are being weighed in libraries across the country.

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

Given the unresolved question about which causal conditions contribute to accelerated internationalization among small and medium enterprises (SMEs) from weak institutional environment, this paper aims to combine theoretically relevant antecedents of domestic networks relationships (weak or strong domestic ties) and decision-making logic (effectuation or causation) to explore the configurations that are the most promising for explaining accelerated internationalization.

This study uses fuzzy-set qualitative comparative analysis (fsQCA) to examine the accelerated internationalization of 33 contrarian cases of SMEs located in weak institutional environment. The data set has been collected through in-depth interviews with managers in Colombia (21 cases) and Peru (12 cases). Building on the findings, an integrative model for accelerated internationalization is presented.

The authors found that the combination of weak domestic ties and effectuation logic accelerated the internationalization of SMEs with fewer resource constraints. In contrast, strong domestic ties and causation behavior lead to accelerated internationalization of SMEs with greater resource constraints. They propose a model to help enrich the existing literature about the causal configurations for achieving accelerated internationalization in SMEs from weak institutional environment.

The contribution of this study is to provide empirical evidence to address three shortcomings in the literature. First, the mixed results regarding the impact of strong and weak domestic ties and decision-making logic in the accelerated internationalization of SMEs; second, the limited research on domestic networks; and third, the scarce investigation in weak institutional environment, where the emphasis on constrained resources is higher.