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In the twenty-first century, the family has been turning towards a greater plurality of training paths, situations, family and parental arrangements. However, despite changes in legislation, values, representations and practices, the word family remains inexorably associated with the heterosexual bi-parental model. This paper aims to contribute to the knowledge of the family dynamics of non-heterosexual people, mainly concerning the process of transition to parenting, in relation to family changes in Portuguese society. To do so this study aims to analyze four in-depth interviews¹ with young adults, women and men who have a homoconjugality relationship and a project of parenting in mind.

Based on a qualitative methodology the study intends to discuss issues related to the challenge of heteronormativity, equality within the couple, projects and gender representations of parenthood and in particular what it means for the men and women interviewed, to be a father and to be a mother in a same sex couple and how they project themselves as fathers and mothers.

The study discusses all these issues always in relation to the biographical trajectories, the history and life as a couple and the structural and individual resources, such as school and professional qualifications. It also analyzes the main difficulties experienced in revealing their sexuality to the significant others and the difficulties / strategies they anticipate in relation to the parenting project.

The authors conclude that female interviewees show greater independence of a male figure in relation to their parental projects and anticipate less difficulty in their parental skills compared with the gay man interviewed.

To analyze the dynamics of parenting in same-sex couples, this study also points out to the need to construct a model of analysis capable of articulating structural factors, such as job insecurity and heteronormativity, biographies and individual resources and profiles of conjugal interactions.

Vernacular transformations of underused places give shape to Ephemeral Urban Dwellings (EUD). By reading the spatial patterns of use of three of these buildings, this paper demonstrates that EUD replicate the way activities and ideas of privacy are related to space in the previous and permanent homes left behind by its inhabitants. The case studies are located in central areas of Bogotá and, although ephemeral, they have stayed for years. Personal interviews and mental maps drawn by the interviewees as well as on site drawings and photography by the author are the main sources of this study.

The paper recalls the processes of cultural appropriation that take place when people adjust to new cultural contexts. In the case of the dwellings studied, these processes give clues on how the ideas that shape the way people use space are translated into new places. The paper's conclusion calls for further research on EUD as an object of academic interest.

This is a short commentary on Herman Aguinis, Geoffrey Martin, Luis Gomez-Mejia, Ernest Boyle and Harry Joo (2017): “Two sides of CEO pay injustice: A power law conceptualization of CEO over and underpayment.”

Using insights from prior studies on executive compensation, the author’s commentary presents a critical evaluation of “Two sides of CEO pay injustice: […].” In addition, the author offers potential avenues for further research.

The paper “Two sides of CEO pay injustice” is well executed and makes several significant contributions to the management and executive compensation literature. Particularly, noteworthy are the use of advanced quantitative methods, the use of power law distributions to explain chief executive officer (CEO) pay outcomes, the focus on pay-for-performance and the role of justice in CEO outcomes. The author’s commentary in the present paper discusses the measurement of CEO pay and performance, poses alternative estimation methods to explore the pay-for-performance link and offers thoughts on justice theory in the context of CEO pay.

The authors’ findings may be briefly stated as CEO pay is better described by a power law distribution than a normal distribution, CEO pay is not linked to firm performance and the patterns of CEO pay does not conform to patterns of distributive justice. Overall, the authors provide an important way to evaluate CEO pay outcomes. Thy set the stage for new avenues of research.

CEO pay is a highly controversial subject in the domain of corporate governance. This paper offers boards of directors and policymakers a method to better understand the success or failure of boardroom pay policies.

CEO pay is an important social measure.

The authors’ paper is original by offering a method for determining over and underpayment of CEOs. The author in the present paper makes suggestions on how one might extend the research.

Objetivo – Este es un comentario sobre el trabajo de Herman Aguinis, Geoffrey Martin, Luis Gomez-Mejia, Ernest Boyle y Harry Joo (2017): “Two sides of CEO pay injustice: A power law conceptualization of CEO over and underpayment”.

Diseño/metodología/aproximación – Utilizando las ideas de la literatura previa sobre retribución de ejecutivos, mi comentario presenta una evaluación crítica del artículo “Two sides of CEO pay injustice: […]”. Además, esbozo algunas ideas para la investigación futura.

Resultados – El artículo “Dos lados de la injusticia de la retribución de los CEO” está bien desarrollado y realiza varias contribuciones significativas a las literaturas de gestión y retribución de ejecutivos. En particular, son de señalar: a) el uso de métodos cuantitativos avanzados, b) el uso de la distribución de ley de poder para explicar los resultados de la retribución de los CEO, c) el foco en el pago por resultados, d) el papel de la justicia en el rendimiento del CEO. Mi comentario a) discute las medidas de retribución y rendimiento del CEO, b) propone métodos de estimación alternativos para la relación entre retribución y rendimiento y c) ofrece ideas en torno a la teoría de la justicia en el contexto de la retribución del CEO.

Implicaciones – Los resultados de los autores pueden resumirse así: a) La retribución de los CEO se describe mejor como una distribución de ley de poder que como una distribución normal, b) la retribución del CEO y el rendimiento empresarial no están conectados, c) los patrones de retribución del CEO no concuerdan con los patrones de justicia distributiva. En general, los autores proporcionan un importante método para evaluar los resultados de la retribución de los CEO y fomentar la investigación futura.

Implicaciones prácticas – La retribución del CEO es un tema muy controvertido en el ámbito del gobierno corporativo. Este artículo proporciona a los consejos de administración y a los decisores públicos un método para entender mejor el éxito o fracaso de las prácticas retributivas en los consejos de administración.

Originalidad/valor – El trabajo de los autores es original al ofrecer un método para determinar la sobre o la infra retribución de los CEO. Yo apunto algunas sugerencias sobre cómo puede extenderse esta investigación.

Objetivo – Este é um breve comentário a Herman Aguinis, Geoffrey Martin, Luis Gomez-Mejia, Ernest Boyle and Harry Joo (2017): “Two sides of CEO pay injustice: A power law conceptualization of CEO over and underpayment”.

Metodologia – Usando conhecimentos de estudos anteriores em compensação executiva, o meu comentário apresenta uma avaliação crítica de “Two sides of CEO pay injustice:….”. Adicionalmente, ofereço potenciais avenidas para investigação futura.

Resultados – O artigo “Two sides of CEO pay injustice” está bem feito e apresenta diversas contribuições importantes à literature sobre compensação executiva e de gestores. Em particular, são de salientar: a) o uso de métodos quantitativos avançados b) o uso de distribuições da lei de potência para explicar os resultados do pagamento a CEOs c) O enfoque no pagamento pela performance d) o papel da justiça nos resultados para o CEO. O meu comentário a) discute a medida de pagamento ao CEO e do desempenho b) Propõe métodos alternativos de estimação para explorar a ligação pagamento ao desempenho e c) Apresenta argumentos da teoria da justiça no contexto da compensação do CEO.

Implicações – Os resultados dos autores podem resumir-se como: a) Compensação do CEO é mais bem descrita por uma distribuição da lei de potência que por uma distribuição normal b) Compensação do CEO não está ligada à performance da empresa c) Os padrões da compensação do CEO não se conformam com justiça distributiva. Em geral, os autores fornecem uma forma importante de avaliar a compensação do CEO. Apresentam por isso novas vias para investigação futura.

Implicações práticas – Compensação do CEO é um tópico controverso do domínio da governança corporativa. Este artigo oferece aos Conselhos de Administração e decisores politicos um método para melhor perceber o sucesso ou insucesso das políticas de pagamento aos membros das Administrações.

Originalidade/valor – O artigo é original e oferece um método para determinar sobre ou sub compensação do CEO. Faço sugestões de como se pode estender a investigação.

The value of the DeLone & McLean model for planning actions before IS design and implementation can guarantee its success.The value of the DeLone & McLean model for IS auditing in critical dimensions of project success, including both hard and soft elements.Information and information systems are essential organizational resources that must be viewed in an interconnected way with the rest of the organization's resources and capabilities that systemically guarantee the achievement of the export objectives.The role of management commitment in the success of voluntary Information Systems.

The case deals with Luis's decision to continue a Competitive Information System project. For his PhD research project, Luis designed and implemented an information system to support the export goals of the business school for which he worked. Three months later, the System obtained positive feedback and user satisfaction but deficient System usage levels. Luis does not know whether to continue with the project or not. If he decides to continue, further steps are needed to increase the System's use for contributing to the export goals.

The case is suitable for use with MBA students and executive education short courses.

Teaching notes are available for educators only.

CSS 5: International Business.

Equipment performance helps the manufacturing sector achieve operational and financial improvements despite process variations. However, the literature lacks a clear index or metric to quantify the monetary advantages of enhanced equipment performance. Thus, the paper presents two innovative monetary performance measures to estimate the financial advantages of enhancing equipment performance by isolating the effect of manufacturing fluctuations such as product mix price, direct and indirect characteristics, and cost changes.

The research provides two measures, ISB (Improvement Saving Benefits) and IEB (Improvement Earning Benefits), to assess equipment performance improvements. The effectiveness of the metrics is validated through a three stages approach, namely (1) experts' binary opinion, (2) sample, and (3) actual cases. The relevant data may be collected through accounting systems, purpose-built software, or electronic spreadsheets.

The findings suggest that both measures provide an effective cost–benefit analysis of equipment performance enhancement. The measure ISB indicates savings from performance increases when equipment capacity is greater than product demand. IEB is utilised when equipment capacity is less than product demand. Both measurements may replace the unitary cost variation, which is subject to manufacturing changes.

Manufacturing businesses may utilise the ISB and IEB metrics to conduct a systematic analysis of equipment performance and to appreciate the financial savings perspective in order to emphasise profitability in the short and long term.

The study introduces two novel financial equipment performance improvement indicators that distinguish the effects of manufacturing variations. Manufacturing variations cause cost advantages from operational improvements to be misrepresented. There is currently no approach for manufacturing organisations to calculate the financial advantages of enhancing equipment performance while isolating production irregularities.

The impetus was to assess pluses and minuses of a national mandate with specific paratransit guidelines per “the” 1990 Americans with Disabilities Act (ADA) model. Two European countries were chosen to explore other ways to serve persons with disabilities, not driven by ADA.

This research compared mandates in each area (via a tri-lingual survey) both as related to ADA’s most common practices and the European model of “Persons with Reduced Mobility” (PMRs). After data collection, analysis compared and contrasted ADA and PMR schemes.

Even in California, differences were found among survey sites; for instance, the organization type and mix of services varied greatly, despite a national framework. In Europe, there were more similar approaches among regions where, without a national framework, there was flexible, regional decision-making. In Europe, the national focus is on more regular transit accessibility, maximizing transit use rather than special services.

Five recommendations resulted and apply most directly to California and equally for agencies with or without ADA. The strengths of the PMR approach are transferable to California and the trend among a few California partners to go beyond ADA, while only a local option, reinforces the strength of the PMR solution.

How to improve service and financial performance and enlarge the private sector role are put forward. Existing methods, whether Federal or California-driven, need revisiting to achieve true benefits of coordination.

This issue is dedicated to the memory of Luis J. Sanz and this editorial is made up of three parts: an account of his work with the journal, words from the editor (2001-2013), and a brief CV which he had written shortly before his passing.

Este número se dedica a la memoria de Luis J. Sanz y este editorial consta de tres partes. Un recuento de su trabajo con la revista, el recuerdo de la editora 2001-2013, y un breve CV que él mismo escribió poco antes de su muerte.

This paper aims to provide a comprehensive understanding of Vietnamese consumers’ perceived value and to explore the relationships between its constructs, satisfaction and (e)word-of-mouth (WOM) intentions towards Airbnb. Moreover, the relationship between traditional WOM and electronic WOM (eWOM) was also investigated.

An electronic survey was applied to collect data on a sample of Vietnamese Airbnb guests. A total of 352 questionnaires were collected, from which 163 eligible Airbnb users remained for data analysis. The partial least square approach to structural equation modelling was used to analyse the data.

The findings suggested that monetary, functional and hedonic benefits significantly impact Vietnamese customer satisfaction (CS) with Airbnb accommodation, which, in turn, acts as a direct effect and mediator in encouraging customers’ (e)WOM-giving intentions. Moreover, traditional WOM intention positively influences eWOM giving intention.

This study provides a better comprehension of customers’ perceived value that influences CS and their (e)WOM intentions towards Airbnb. Secondly, it extends the literature on WOM intentions from the message communicator’s perspective by confirming the positive association between traditional and eWOM-giving intentions. Finally, this paper reveals insights into the sharing accommodation in a fast-growing market in South East Asia (Vietnam), which supports sharing accommodation platforms and service providers to develop appropriate marketing strategies.

本文旨在全面了解越南消费者的感知价值, 并探讨其结构、满意度和 (e) 对 Airbnb 的口碑意图之间的关系。此外, 还研究了传统口碑（WOM）和电子口碑（eWOM）之间的关系。

应用电子调查收集越南 Airbnb 客人样本的数据。共收集问卷 352 份, 剩余 163 名符合条件的 Airbnb 用户进行数据分析。 SEM 的偏最小二乘法用于分析数据。

调查结果表明, 货币、功能和享乐方面的好处显着影响越南客户对 Airbnb 住宿的满意度, 这反过来又在鼓励客户的 (e)WOM 给予意图方面起到直接作用和中介作用。此外, 传统口碑意向对网络口碑给予意向有正向影响。

本研究提供了对影响客户满意度的客户感知价值及其对 Airbnb 的 (e)WOM 意图的更好理解。其次, 它通过确认传统和 eWOM 给予意图之间的正相关关系, 从信息传播者的角度扩展了关于 WOM 意图的文献。最后, 本文揭示了东南亚（越南）快速增长市场中共享住宿的见解, 从而为共享住宿平台和服务提供商制定适当的营销策略提供支持。

This chapter reconsiders commonly held views on the ownership and management of private property, contrasting capitalist and simple property, particularly in relation to how a firm shareholder governance model has shaped society. This consideration is motivated by the scale and scope of the modern global crisis, which has combined financial, economic, social and cultural dimensions to produce world disenchantment.

By contrasting an exchange value standpoint with a use value perspective, this chapter explicates current conditions in which neither the state nor the market prevail in organising economic activity (i.e. cooperative forms of governance and community-created brand value).

This chapter offers recommendations related to formalised conditions for collective action and definitions of common guiding principles that can facilitate new expressions of the principles of coordination. Such behaviours can support the development of common resources, which then should lead to a re-appropriation of the world.

It is necessary to think of enterprises outside a company or firm context when reflecting on the end purpose and means of collective, citizen action. From a methodological standpoint, current approaches or studies that view an enterprise as an organisation, without differentiating it from a company, create a deadlock in relation to entrepreneurial collective action. The absence of a legal definition of enterprise reduces understanding and evaluations of its performance to simply the performance by a company. The implicit shift thus facilitates the assimilation of one with the other, in a funnel effect that reduces collective projects to the sole projects of capital providers.

Because forsaking society as it stands is a radical response, this historical moment makes it necessary to revisit the ideals on which modern societies build, including the philosophy of freedom for all. This utopian concept has produced an ideology that is limited by capitalist notions of private property.

This paper contributes to the international business lit‐erature by exploring the degree of globalization in our international business journals. Through an investigation of all multi‐authored articles in core international business journals over a five‐year period, we test the nature of international business authorship by following Rugman’s insights on the regional nature of the MNE. Our findings suggest that within the Triad regions of North America and Western Europe, and similar to MNE patterns and international commerce, international business research is not global. In contrast, within the Triad region of Developed Asia, we find that international business research is global.