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The purpose of this paper is to model the corrosion rate behavior for two ferrous materials, carbon steel AISI 1020 and stainless steel AISI 304, immersed in ferric sulfate and ferric chloride solutions using D-optimal design with response surface methodology.

Experimental design addresses two factors (concentration and contact time) with multilevel categories, in order to predict and compare the corrosion rates of the studied materials immersed in flocculants solutions. A corrosion rate of specimens was calculated from mass loss determinations.

The authors used a polynomial model to fit the experimental values, thereby predicting significantly higher corrosion rates in ferric chloride solutions, as compared to ferric sulfate.

The authors propose a high fidelity model of the corrosion rate of each carbon steel and stainless steel material using D-optimal design with a response surface method (RSM).

The purpose of this paper is to analyze drivers for the proactive disclosure of information via the web in Colombian non-governmental organizations (NGOs) as a strategy for fostering their legitimacy and responding to the institutional pressure to which they are subjected.

The web sites of 196 NGOs from Colombia have been analyzed, first, via an Online Transparency Index that is consistent with Cronbach α coefficient and later, by performing a Tobit regression analysis.

The proactive online disclosure of information in Colombian NGOs is very low. In spite of the high distrust of the resource management they receive, the financial information is the least aspect disclosed in their web pages. In addition, the larger NGOs are the entities that most disclose information via their web site. Likewise, the factors of “internationalization”, “donations”, “community services” and “dependence on voluntary work” show a positive effect on certain aspects of the online disclosure of information analyzed.

The lack of web use as a strategy for a proactive disclosure of information is clearly observed. Therefore, both obligatory and voluntary accountability mechanisms should be more aware of the need for fostering the benefits of a web site, as being transparent in a proactive manner will increase trust in this sector.

As the majority of the research papers related to online disclosure are focused on the corporate and public sector, this study addresses the issue of the NGO sector and particularly aims to contribute to the scarce literature regarding web use of entities from developing countries.

Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure quality (ACD_Q) and earnings management (EM). Also, this study examines the moderating role of audit quality in the association between ACD_Q and EM.

The authors constructed an ACD_Q index based on the 2010 UK Bribery Act and taking into account a wide range of rules on corruption and bribery, including those of the OECD, World Bank, UNCTAD, UNGC, UNCAC and GRI. Generalized method of moments and panel regression were used to examine the association between ACD_Q and EM.

Using a sample of 2,695 firm‐year observations of the UK’s FTSE-350 from 2008 to 2018, this study finds ACD_Q is negatively associated with EM. In addition, this negative relationship is contingent on audit committee independence and audit committee expertise. This finding is supported by additional robustness and sensitivity analysis.

The empirical evidence reiterates the crucial need for more concerted efforts to ensure corporate engagement in anti-corruption practices with a view to reducing earnings manipulations.

This study contributes to the limited evidence that investigates how ACD Q influences EM in the UK after the introduction of the UK Bribery Act in 2010. Furthermore, by considering the period from 2008 to 2019, this study investigates the potential moderating role of UK corporate governance reforms in EM reduction. In particular, to the best of the authors’ knowledge, this study assesses for the first time the moderating effect of audit committee mechanisms on the ACD Q and EM nexus.

The purpose of this study is to provide more knowledge about the model to generate reputation and its relationship in the long term with companies’ strategy of social responsibility. Particularly, research is done to test whether there is a positive effect of firms’ social behaviour (corporate social responsibility [CSR]), analysing differences of intensity and consistency, on their corporate reputation (CR) and whether the current financial crisis is a factor that has changed the relationship between both variables (moderator factor).

This study uses a sample of 26 Spanish large firms of the Ibex35 index and covers an eight-year period from 2004 to 2011. To test the hypotheses of this research, a fixed-effects model was estimated using moderating regression analysis.

The results obtained show that, for the Spanish Ibex35 companies, CSR practices according to their consistency have a significant positive effect on CR and in turbulent environments, as in the current financial crisis, it has had a significant positive influence on the CSR-CR relationship.

Although a substantial number of empirical studies have examined the relationship between firms’ strategy and their performance, only a few of them have analysed the impact of the external environment on this relationship, whereby there is a need for longitudinal studies with different economic scenarios to achieve better knowledge of the CSR–CR relationship.

This paper aims to examine the relationship between tourism development and income inequality, closely linked to the Sustainable Development Goals, for the case of a large sample of 83 countries (and subsamples) over the period 1990–2019.

This study uses rigorous dynamic panel data analysis, namely, a Panel Vector Autoregressive Error Correction model, which takes into account both dynamic and endogenous relationships in the tourism-inequality nexus.

The results provide strong support that tourism development has an income inequality reducing effect (albeit relatively small with a reported elasticity of 0.05). Subsamples analysis reveals that the impact of tourism on income inequality varies and is relatively larger in developing economies and those tourist-dependent economies, as compared to developed economies. In fact, it is reported that a 1% increase in tourism development reduces income inequality by 0.46% for developing and 0.56% for tourist-dependent economies as compared to only 0.02% in developed economies. It is further observed that tourism may affect income inequality indirectly via economic growth.

This paper attempts to supplement the dearth literature on the tourism-inequality nexus by analyzing subsamples from a large data set while also using a dynamic panel data framework. The potential indirect effect of tourism on inequality via the economic growth channel is also explored.

该研究采用了严格的动态面板数据分析, 即面板向量自回归误差修正模型（PVEM）, 该模型考虑到了旅游业不平等关系中的动态和内生关系。

本文以1990–2019年期间83个国家（及其子样本）的大样本为例, 研究旅游业发展与收入不平等之间的关系。

本研究结果证明, 旅游业发展具有减少收入差距的作用（尽管相对较小, 报告的弹性为0.05）。子样本分析显示, 与发达经济体相比, 旅游业对收入不平等的影响在发展中经济体和那些依赖游客的经济体中存在差异且相对较大。事实上, 据报道, 旅游业发展每增加1%, 发展中经济体的收入差距就会缩小0.46%, 依赖旅游的经济体会缩小0.56%, 而发达经济体的差距仅缩小0.02%。本研究进一步观察到, 旅游业可能通过经济增长间接影响收入差距。

本文试图通过分析大型数据集的子样本, 同时采用动态面板数据框架, 来补充关于旅游与不平等关系的文献的不足。本文还探讨了旅游业通过经济增长渠道对不平等的潜在间接影响。

El estudio emplea un riguroso análisis dinámico de datos de panel, concretamente un modelo de corrección de errores autorregresivo vectorial de panel (PVEM), que tiene en cuenta tanto las relaciones dinámicas como las endógenas en el nexo turismo-desigualdad

Este documento examina la relación entre el desarrollo del turismo y la desigualdad de ingresos, estrechamente vinculada a los Objetivos de Desarrollo Sostenible, para el caso de una amplia muestra de 83 países (y submuestras) durante el periodo 1990-2019.

Los resultados apoyan firmemente que el desarrollo turístico tiene un efecto reductor de la desigualdad de ingresos (aunque relativamente pequeño, con una elasticidad declarada de 0,05). El análisis de submuestras revela que el impacto del turismo en la desigualdad de ingresos varía y es relativamente mayor en las economías en desarrollo y en aquellas economías dependientes del turismo, en comparación con las economías desarrolladas. De hecho, se informa de que un aumento del 1% en el desarrollo del turismo reduce la desigualdad de ingresos en un 0,46% en las economías en desarrollo y en un 0,56% en las economías dependientes del turismo, frente a sólo un 0,02% en las economías desarrolladas. Se observa además que el turismo puede afectar indirectamente a la desigualdad de ingresos a través del crecimiento económico.

El artículo intenta complementar la escasa bibliografía sobre el nexo entre turismo y desigualdad analizando submuestras de un gran conjunto de datos y empleando un marco dinámico de datos de panel. También se explora el posible efecto indirecto del turismo sobre la desigualdad a través del canal del crecimiento económico.

The purpose of this paper is to explore how entrepreneurial skills (such as creativity, proactivity and risk tolerance) and socio-cultural factors (such as role model and businessman image) affect secondary education students’ propensity towards entrepreneurial options in their future careers.

A sample of secondary education students in the Region of Murcia (Spain) has been used. Data were collected through questionnaires and analysed using logit estimation. Confirmatory factorial analysis was used to validate the measures.

The results of this research study show that both the skills and socio-cultural factors positively affect entrepreneurial intention of secondary education students. Creativity, proactivity and risk taking promote entrepreneurial career. In addition, those students whose role model is an entrepreneur and have a better understanding of him or her, show a greater propensity towards entrepreneurial career.

The contribution to the literature on entrepreneurship is twofold. First, although there are studies focused on identifying the entrepreneurial profile of university students, there is a paucity of empirical evidence relating to entrepreneurial skills at earlier stages of learning. This paper sets out to bridge this research gap. Second, evidence of the importance of socio-cultural factors, role models and entrepreneurial image upon the career orientation of secondary education students is identified and empirically verified. These findings involve are useful in practice, in aiding the design of better and more relevant education programmes at early learning stages.

This study aims to analyze individuals’ entrepreneurial intentions from the perspective of motivational theory and examines the effects of intrinsic and extrinsic factors on entrepreneurial intentions of male and female individuals.

Data were collected from students graduating from Pakistan’s largest university. A structural equation modeling technique was used for model testing.

Intrinsic factors such as intrinsic interest and community feeling aspiration and extrinsic factors such as perceived relative income and occupational prestige positively affect attitudes and, in turn, stimulate entrepreneurial intentions. Further, as intrinsic interest and perceived relative income scored higher among men, gender moderates those effects. Conversely, the entrepreneurial attitudes of women were primarily driven by community feeling aspiration. Notably, the positive effect of occupational prestige did not vary among men and women.

This paper explores the roles of intrinsic and extrinsic factors in the entrepreneurial intentions of men and women. The integration of motivational theory with gender provides insights into the determinants of entrepreneurial intentions in South Asia.

This paper aims to address the research question of whether family social capital affects the degree of engagement in the entrepreneurial process in the case of hospitality and tourism (H&T) new ventures, and how this relates to environment-related motivations. In particular, drawing on a process-based approach of individuals’ engagement in entrepreneurship, this paper provides new insights into the relationship between the perception of support by the family through the provision of bonding and bridging social capital and the decision to engage in the entrepreneurial process. The main contribution consists in the role of “following an environmental mission” that emerges as a motivation mediating the relationship between family resource provision and entrepreneurial engagement in the H&T industry.

For this exploratory study, we rely on cross-sectional observations from 2,923 individuals gathered through the Global University Entrepreneurial Spirit Students Survey, which collects information on career choices and preferences of university students around the globe. Given our focus on the early engagement process in entrepreneurship and the role of embeddedness in family structures, the use of a sample of young potential entrepreneurs such as students is particularly appropriate.

This study suggests that the family acts as a fundamental institution fostering entrepreneurship, both through the provision of bonding and bridging social capital, and the nurturing of attitudes toward the environment. The results indicate that, in the H&T industry, entrepreneurship can be a valuable means to pursue such attitude and is perceived as a way to proactively contribute to undertake responsible environmental activities.

The study provides some implications for researchers, educators and policymakers interested in fostering entrepreneurial initiatives in the field, considering the role of a social-oriented mission as a vehicle to encourage profit-oriented entrepreneurial initiatives, and the importance of the family as a resource provider that fosters entrepreneurial engagement. The paper also discusses the strengths and limitations of this unique and broad cross-national sample.

Becoming entrepreneurs is depicted as climbing an entrepreneurial “ladder”, whereby each individual’s engagement along this process depends on a number of antecedents. Family bridging and bonding social capital, as well as following an environmental mission, emerge as important factors in the H&T industry, thus extending previous literature on the distinctiveness of this industry.