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This study aims to analyze the influence of future expectations of the book-to-market ratio (B/M) and return on equity (ROE) in explaining the Brazilian capital market returns.

The study analyzed the explanatory power of risk-factor approach variables such as beta, size, B/M ratio, momentum and liquidity.

The results show that future expectations of the B/M ratio and ROE, when combined with proxies for risk factors, were able to explain part of the variations of Brazilian stock returns. With respect to risk factors approach variables, the authors verified the existence of size and B/M effects and a liquidity premium in the Brazilian capital market, during the period analyzed.

This research was limited to the non-financial companies with shares traded at Brasil, Bolsa and Balcão, from January 1, 1995 to June 30, 2015. This way, the conclusions reached are limited to the sample used herein.

The evidences herein presented can also contribute to establishing investment strategies, considering that the B/M ratio may be calculated through accounting information announced by companies. Besides, using historical data enable investors, in a specific year, to calculate the predictor variables for the B/M ratio and ROE in the next year, which enhance the explanatory power of the current B/M, when combined in the form of an aggregate predictor variable for stock returns.

The main contribution of this study to the literature is to demonstrate how the expected future B/M ratio and ROE may improve the explanatory capacity of the stock return, when compared with the variables traditionally studied in the literature.

Purpose – The purpose of this study is to find out the perspectives of students and English teachers on English Lingua Franca (ELF) at a tertiary level in one of the public universities in Lhokseumawe Municipality in Aceh and to find out the possibility of adopting the concept of teaching English as ELF to raise the students’ awareness of their identity as part of the ASEAN Economic community and as a means of communication among the Community.

Design/Methodology/Approach – The research employs basic interpretive study by delivering questionnaires to 40 students from different disciplines and conducting interview to 6 English teachers from targeted research university in Lhokseumawe, Aceh, Indonesia.

Findings – The study addresses that the majority of the students are aware that English is no longer possessed by an inner circle of English users and realize the use of English as means of communication in globally context. However, the students do not understand the English as ILF. Besides, they do not enable to envisage themselves as part of the global community of English users as their identity. The research also indicates that majority the interviewed English teachers do not realize the concept of teaching ELF in the university.

Research Limitations/Implications – The findings of this research may shed light for other English teachers in Aceh to improve their teaching method in order to improve students’ speaking skill and their awareness of their identity as a part of global imagined community of English users within the ASEAN Community Economic context.

Practical Implications – The solutions offered in the paper could improve the teaching method of English teachers particularly in Aceh, Indonesia.

Originality/Value – The research of students’ and teachers’ perspective of ELF in Lhokseumawe, Aceh, has not yet been published.

This study aims to investigate how different academic fields within and outside of international business (IB) engage with the topics of social value creation in the context of multinational enterprises (MNEs). The aim is to take stock of the main themes and offer suggestions for future research avenues.

The paper undertakes a scoping review. The authors use the Web of Science database to identify relevant articles. The database search yielded 466 articles. The NVivo software was used to code and identify key thematic areas.

The matrix analysis performed in NVivo yielded 15 main thematic areas spanning 37 research fields. However, further analysis revealed that 89 per cent of the articles originated from 13 fields. Furthermore, while IB journals represent the second-largest field home to publications related to the social value creation of MNEs, they only account for 12 per cent of the sample.

The paper responds to prior calls to reduce disciplinary silos through the performing of a thematic analysis across a multitude of research fields.

This paper aims to discuss research ethics in mixed-methods research (MMR) and MMR development with a focus on ethical challenges that stem from working with technical instruments such as mobile eye-trackers.

The case of an interdisciplinary mixed-methods development study that aimed at researching the impacts of emerging mobile augmented-reality technologies on the perception of public places serves as an example to discuss research-ethical challenges regarding (1) the practical implementation of the study, (2) data processing and management and (3) societal implications of developing instruments to track and understand human practices.

This study reports challenges and experiences in ethical decision-making in the practical implementation of the study regarding the relationship to research subjects, the use of mobile research instruments in public places and the interdisciplinary cooperation among research team members. Further, this paper expounds on ethical challenges and recommendations in data processing and management and with a view to societal implications of method development and the aspirations of transdisciplinarity. This study concludes that institutionalized ethics need to become more flexible, while applied ethics and reflection must make their entry into university curricula across disciplines.

Complex interdisciplinary mobile and mixed-methods projects that involve sensors and instruments such as mobile eye-trackers are on the rise. However, there is a significant lack of engagement with practical research ethical challenges, practices and requirements in both mixed-methods and method-development literature. By taking a context- and process-oriented perspective focusing on doing ethics, the paper contributes a concrete empirical case to these underdeveloped fields.

This paper aims to introduce an information and communication technology (ICT) artifact that uses text mining to support the innovative and standardized assessment of professional competences within the validation of prior learning (VPL). Assessment means comparing identified and documented professional competences against a standard or reference point. The designed artifact is evaluated by matching a set of curriculum vitae (CV) scraped from LinkedIn against a comprehensive model of professional competence.

A design science approach informed the development and evaluation of the ICT artifact presented in this paper.

A proof of concept shows that the ICT artifact can support assessors within the validation of prior learning procedure. Rather the output of such an ICT artifact can be used to structure documentation in the validation process.

Evaluating the artifact shows that ICT support to assess documented learning outcomes is a promising endeavor but remains a challenge. Further research should work on standardized ways to document professional competences, ICT artifacts capture the semantic content of documents, and refine ontologies of theoretical models of professional competences.

Text mining methods to assess professional competences rely on large bodies of textual data, and thus a thoroughly built and large portfolio is necessary as input for this ICT artifact.

Following the recent call of European policymakers to develop standardized and ICT-based approaches for the assessment of professional competences, an ICT artifact that supports the automatized assessment of professional competences within the validation of prior learning is designed and evaluated.