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1 – 4 of 4Samuel Mongrut, Luis Berggrun, Klender Cortez Alejandro and Martha del Pilar Rodríguez García
The study aims to examine the impact of intellectual and social capital in funding businesses.
Abstract
Purpose
The study aims to examine the impact of intellectual and social capital in funding businesses.
Design/methodology/approach
The study made use of fixed-effects panel data models with a sample of 142 countries from the five continents during the period 1998–2018.
Findings
It was found that human capital (HC), relational capital, structural capital and social capital play a role in investors’ decisions to fund a business. The study revealed that investors’ funding decisions in low human development index countries are based mainly on education, while those in high human development index countries are based mainly on the creativity component of HC and on relational, structural and social capital.
Research limitations/implications
The study needs to be replicated using firm-level data within each country. Moreover, the search for new proxies for intellectual and social capital (although the list of variables is exhaustive) both at the country and firm level, constitutes an interesting avenue for future research.
Practical implications
Countries should pay attention to intellectual and social capital to encourage business activity. In particular, low human development countries should strengthen HC, such as the school enrollment rate, with early entrepreneurial training and increase research and development investments, while high human development countries should continue to foster strategic alliances, protect intellectual property and maintain or increase the level of trust in the country.
Originality/value
The study contributes to literature by being the first to explore such a variety of intellectual and social capital variables from a country-level perspective.
Objetivo
El estudio tiene como objetivo examinar el impacto del capital intelectual y social en la financiación de las empresas.
Diseño/metodología/enfoque
Utilizamos modelos de datos de panel de efectos fijos con una muestra de 142 países de los cinco continentes durante el periodo 1998-2018.
Resultados
Encontramos que el capital humano (CH), el capital relacional, el capital estructural y el capital social juegan un papel en las decisiones de los inversionistas para financiar un negocio. Encontramos que las decisiones de financiamiento de los inversionistas en los países con bajo índice de desarrollo humano se basan principalmente en la educación, mientras que las de los países con alto índice de desarrollo humano se basan principalmente en el componente de creatividad del CH y en el capital relacional, estructural y social.
Limitaciones/implicaciones de la investigación
Sugerimos replicar el estudio utilizando datos a nivel de empresa dentro de cada país. Por otra parte, la búsqueda de nuevos indicadores de capital intelectual y social (aunque nuestra lista de variables es exhaustiva) tanto a nivel de país como de empresa, constituye una vía interesante para futuras investigaciones.
Implicaciones prácticas
Los países deben prestar atención al capital intelectual y social para fomentar la actividad empresarial. En particular, los países con bajo desarrollo humano deberían fortalecer el CH, como la tasa de matriculación escolar, con una formación empresarial temprana y aumentar las inversiones en investigación y desarrollo, mientras que los países con un alto nivel de desarrollo humano deberían seguir fomentando las alianzas estratégicas, proteger la propiedad intelectual y mantener o aumentar el nivel de confianza en el país.
Originalidad/valor
El estudio contribuye a la literatura al ser el primero en explorar tal variedad de variables de capital intelectual y social desde una perspectiva a nivel de país.
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Adriana Gorea, Amy Dorie and Martha L. Hall
This study aims to investigate if engineered compression variations using moisture-responsive knitted fabric design can improve breast support in seamless knitted sports bras.
Abstract
Purpose
This study aims to investigate if engineered compression variations using moisture-responsive knitted fabric design can improve breast support in seamless knitted sports bras.
Design/methodology/approach
An experimental approach was used to integrate a novel moisture-responsive fabric panel into a seamless knitted bra, and the resulting compression variability in dry versus wet conditions were compared with those of a control bra. Air permeability and elongation testing of between breasts fabric panels was conducted in dry and wet conditions, followed by three-dimensional body scanning of eight human participants wearing the two bras in similar conditions. Questionnaires were used to evaluate perceived comfort and breast support of both bras in both conditions.
Findings
Air permeability test results showed that the novel panel had the highest variance between dry and wet conditions, confirming its moisture-responsive design, and increased its elongation coefficient in both wale and course directions in wet condition. There were significant main effects of bra type and body location on breast compression measurements. Breast circumferences in the novel bra were significantly larger than in the control bra condition. The significant two-way interaction between bra type and moisture condition showed that the control bra lost compressive power in wet condition, whereas the novel bra became more compressive when wet. Changes in compression were confirmed by participants’ perception of tighter straps and drier breast comfort.
Originality/value
These findings add to the limited scientific knowledge of moisture adaptive bra design using engineered knitted fabrics via advanced manufacturing technologies, with possible applications beyond sports bras, such as bras for breast surgery recovering patients.
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Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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