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This paper aims to examine how two White teachers, experienced and award-winning veteran educators, navigated issues of race, class and privilege in their instruction, and ways that their efforts and shortcomings shaped both teacher agency and classroom spaces.

This study’s methodology centers participants’ experiences and understandings over the course of two years of interviews, classroom observations and discussion groups. The study is conceptually informed by Sara Ahmed’s argument that social justice is often approached as something that education “can do,” which is problematic because it assumes that successful enactment is “intrinsic to the term.” Discussing and/or intending social justice replaces real change, and those leading the conversations believe that they have made meaningful differences. Instead, true shifts in thinking and action are “dependent on forms of institutional commitment […and] how it [diversity/social justice] gets taken up” (p. 241).

Using an in vivo coding approach – i.e. using direct quotations of participants’ words to name the new codes – the authors organized their findings into two discussions: “Damn – Every Time I’m with the Kids, I Just End Up Feeling Frozen”; and “Maybe I’m Just Not Giving These Kids a Fair Shake – Maybe I’m the Problem”.

The participants centered a participatory examination of intersectionality, rather than the previous teacher-mandated one. They “put into action” -xplorations of intersectionality that were predicated on students’ identities and experiences, thus making intersectionality a lived concept, rather than an intellectual one, and transforming students’ and their own engagement.

This study aims to develop a model based on the financial variables for better accuracy of financial distress prediction on the sample of private French, Spanish and Italian firms. Thus, firms in financial difficulties could timely request for troubled debt restructuring (TDR) to continue business.

This study used a sample of 312 distressed and 312 non-distressed firms. It includes 60 French, 21 Spanish and 231 Italian firms in both distressed and non-distressed groups. The data are extracted from the ORBIS database. First, the authors develop a new model by replacing a ratio in the original Z”-Score model specifically for financial distress prediction and estimate its coefficients based on linear discriminant analysis (LDA). Second, using the modified Z”-Score model, the authors develop a firm TDR probability index for distressed and non-distressed firms based on the logistic regression model.

The new model (modified Z”-Score), specifically for financial distress prediction, represents higher prediction accuracy. Moreover, the firm TDR probability index accurately depicts the probabilities trend for both groups of distressed and non-distressed firms.

The findings of this study are conclusive. However, the sample size is small. Therefore, further studies could extend the application of the prediction model developed in this study to all the EU countries.

This study has important practical implications. This study responds to the EU directive call by developing the financial distress prediction model to allow debtors to do timely debt restructuring and thus continue their businesses. Therefore, this study could be useful for practitioners and firm stakeholders, such as banks and other creditors, and investors.

This study significantly contributes to the literature in several ways. First, this study develops a model for predicting financial distress based on the argument that corporate bankruptcy and financial distress are distinct events. However, the original Z”-Score model is intended for failure prediction. Moreover, the recent literature suggests modifying and extending the prediction models. Second, the new model is tested using a sample of firms from three countries that share similarities in their TDR laws.

The Franciscan Friar Luca Pacioli is considered the “father of accounting” because of his 1494 publication Summa de Arithmetrica, Geometrica, Proportioni et Proportionalita (Summa) which included a section double entry accounting. While accounting systems existed before Pacioli, he introduced double entry accounting as a more efficient means of keeping business records because that would lead to better business operation and profits. Subsequently, double entry accounting systems have contributed significantly to the rise of capitalism in Europe and the developed world.

Pacioli also advocated a moral and social role for accounting, business, and the successful business person whose actions help serve the public interest. This clearly indicated that Pacioli understood business was about more than bookkeeping and profitability.

Catholic Social Teaching (CST) has played a significant role in business ethics for at least a century. Starting with Rerum Novarum, 1891 and continuing through numerous Papal Encyclicals (e.g., Caritas in Veritate, 2009; Centesimus Annus, 1991), CST has carefully examined how businesspeople, labor, and capital can cooperate to build a more just and peaceful society that fulfills the entire person. CST thus predates and contributes to contemporary business ethics efforts.

Pacioli’s contributions reflect and underlay much of contemporary CST, which is why we believe it is important to examine his social responsibility teaching in the context of contemporary CST principles. The purpose of this chapter is to discuss Pacioli’s view of the moral roles of accounting, business, and businesspeople in the context of CST principles, particularly (1) purpose of accounting profits, (2) purpose of business in society, (3) ethical and efficient business practices as they relate to accounting, and (4) the undivided life.

The present study aims to identify the determinants of the capital structure of restaurants firms in Portugal, as well as to analyze the application of capital structure theories in those companies.

In order to reach the objectives, a sample of 400 companies belonging to the restaurant sector was used. The analysis was carried out between 2008 and 2017, and multiple linear regression, based on panel data, was applied.

The obtained results allowed to verify that the considered variables have different effects on the capital structure of the companies under study and that the restaurant sector partially applies the trade-off, pecking order and signaling theories.

This paper aims to study the effects of knowledge acquisition on innovation performance and the moderating effects of human resource management (HRM), in terms of employee retention and HRM practices, on the above-mentioned relationship.

A sample of 129 firms operating in a wide array of sectors has been used to gather data through a standardized questionnaire for testing the hypotheses through ordinary least squares (OLS) regression models.

The results indicate that knowledge acquisition positively affects innovation performance and that HRM moderates the relationship between knowledge acquisition and innovation performance.

With the increasing proclivity towards engaging in open innovation, firms are likely to face some tensions and opportunities leading to a shift in the management of human resources. This starts from the assumption that the knowledge base of the firm resides in the people who work for the firm and that some HRM factors can influence innovation within firms. Despite this, there is a lack of research investigating the link between knowledge acquisition, HRM and innovation performance under the open innovation lens. This paper intends to fill this gap and nurture future research by assessing whether knowledge acquisition influences innovation performance and whether HRM moderates such a relationship.

How do entrepreneurs of the construction business express their vulnerability? Through which narratives? Why and how do they try to cope with the always present risk of their job and with increasingly unstable market conditions which make them more and more vulnerable?

The risk of failing in the construction business is high, especially with the economic, political, and structural conditions that the business is facing, and the weight of the businessmen’s decisions and actions increases. It is only through the passion for their job, by keeping their movements and rhythms of work, and by maintaining good trusted relationships that my informants try to cope with this risk. Through their narratives, they exorcise their fears and show their vulnerability.

Through my informants’ narratives, daily situations and thoughts, I want to challenge stereotypes linked to power and show how despite, or because, of their position of power my informants often feel vulnerable.

The purpose of this paper is to apply the conjugate gradient (CG) method, together with the adjoint operator (AO) to the pulsating heat pipe problem, including some quite interesting experimental results. The CG method, together with the AO, was able to estimate the unknown functions more efficiently than the other techniques presented in this paper. The estimation of local heat transfer coefficients, rather than the global ones, in pulsating heat pipes is a relatively new subject and presenting a robust, efficient and self-regularized inverse tool to estimate it, supported also by some experimental results, is the main purpose of this paper. To also increase the visibility and the general use of the paper to the heat transfer community, the authors include, as supplemental material, all numerical and experimental data used in this paper.

The approach was established on the solution of the inverse heat conduction problem in the wall by using as starting data the temperature measurements on the outer surface. The procedure is based on the CG method with AO. The here proposed approach was first verified adopting synthetic data and then it was validated with real cases regarding pulsating heat pipes.

An original fast methodology to estimate local convective heat flux is proposed. The procedure has been validated both numerically and experimentally. The procedure has been compared to other classical methods presenting some peculiar benefits.

The approach is suitable for pulsating heat pipes performance evaluation because these devices present a local heat flux distribution characterized by an important variation both in time and in space as a result of the complex flow patterns that are generated in this type of devices.

The procedure here proposed shows these benefits: it affords a general model of the heat conduction problem that is effortlessly customized for the particular case, it can be applied also to large datasets and it presents reduced computational expense.