Search results

The purpose of this study is to analyze the strategies that allow sowing social entrepreneurship initiatives among young university students in Latin America. This study will also help to understand the different needs and expectations currently treated in higher education in developing its role as a promoter of entrepreneurship in students.

The study uses a multinomial logistic regression method analysis based on data collected through an online survey and applied to a sample of 599 advanced business administration students in five Latin American countries.

The results indicate that three of the independent variables under study are relevant as strategies to instill in university students the initiative for creating social entrepreneurship: establishing links with social communities, providing entrepreneurial education with a social orientation, and offering financial education.

These research findings indicate the role universities should have in promoting social entrepreneurship in university students. Therefore, the proposed strategies are crucial to improving this type of entrepreneurship.

The main contribution of this study is to analyze issues as crucial as social entrepreneurship in Latin American university students and broaden knowledge of the main strategies universities in this region must adopt so that students launch into the social area.

El propósito de este estudio es analizar las estrategias que permitan sembrar iniciativas de emprendimiento social entre jóvenes universitarios de América Latina. Esto permitirá conocer las diferentes necesidades y expectativas que se tienen actualmente en la educación superior en el desarrollo de su papel como promotor del emprendimiento en los estudiantes.

El estudio utiliza un análisis método regresión logística multinomial basado en datos recopilados a través de una encuesta en línea, aplicada a una muestra de 599 estudiantes avanzados de administración de empresas en cinco países latinoamericanos.

Los resultados evidencian que tres de las variables independientes en estudio son relevantes como estrategia para sembrar en los estudiantes universitarios la iniciativa de crear emprendimiento social: el tener vínculos con las comunidades sociales, otorgar educación emprendedora con orientación social y el brindar educación financiera.

Los hallazgos de esta investigación señalan el rol que deben de tener las universidades para fomentar el emprendimiento social en los estudiantes universitarios. Por lo tanto, se proponen estrategias claves para mejorar este tipo de emprendimientos.

La principal contribución de este estudio es analizar temas tan importantes como el emprendimiento social en los estudiantes universitarios de América Latina y ampliar el conocimiento de las principales estrategias que deben adoptar las universidades de esta región para que los estudiantes se lancen en el área social.

O objetivo deste estudo é an analisar as estratégias que permitem semear iniciativas de empreendedorismo social entre jovens universitários da América Latina. Permitirá conhecer as diferentes necessidades e expectativas atualmente tratadas no ensino superior no desenvolvimento do seu papel de promotor do empreendedorismo nos alunos.

O estudo utiliza um método de análise de regressão logística multinomial baseado em dados coletados por meio de uma pesquisa on-line, aplicada a uma amostra de 599 estudantes avançados de administração de empresas em cinco países latino-americanos.

Os resultados mostram que três das variáveis independentes em estudo são relevantes como estratégia para incutir nos estudantes universitários a iniciativa de criar empreendedorismo social: ter ligações com comunidades sociais, proporcionar educação empreendedora com orientação social e fornecer educação financeira.

Os resultados desta investigação indicam o papel que as universidades devem ter na promoção do empreendedorismo social nos estudantes universitários. Portanto, as estratégias propostas são fundamentais para melhorar esse tipo de empreendedorismo.

A principal contribuição deste estudo é analisar temas tão importantes quanto o empreendedorismo social nos universitários latino-americanos, e ampliar o conhecimento das principais estratégias que as universidades desta região devem adotar, para que os estudantes se lancem na área social.

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

The contribution revisits existing research on human impacts on the performance of mergers and acquisitions. Findings are grouped into three categories: individual-, organizational- and managerial-related factors. Results show that while research seems various and abounding, influential factors are often studied as static setting approached in isolation, without measuring their direct relation to post-acquisition outcomes.

The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes.

The analysis compares the earnings attributes of non-financial private firms using the Italian generally accepted accounting principles (Italian GAAP, based on a revenue-expense model) with those of the Italian non-financial private firms voluntarily adopting the international financial reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is based on a single-country analysis and on three different samples as follows: firms voluntarily adopting IFRS; a matched sample of Italian GAAP firms; Italian GAAP firms belonging to the Elite programme, and therefore, comparable to the IFRS adopters in terms of incentives towards financial reporting transparency.

The results show that firms reporting under a revenue-expense model are characterized by a stronger revenue-expense matching degree, along with higher earnings’ persistence, earnings’ predictability and conditional conservatism than firms adopting an asset-liability model. In addition, contrary to the expectations, Italian GAAP firms do not present smoother earnings and do not report greater abnormal accruals than IFRS adopters do. Overall, the findings suggest that the switch from a revenue-expense model to an asset-liability model negatively affects several earnings attributes of non-financial private companies, shedding new light on the drawbacks associated with the adoption of the IFRS accounting model.

This study addresses a theme characterized by sparse research efforts, adding new insights to the debate on the decline in the quality of earnings and on the drawbacks associated with the adoption of the IFRS accounting model.

In recent years, crowdfunding is assuming an increasingly central role in the development of business projects as an alternative financing tool to traditional sources. This study analyses the role of communication in the success of crowdfunding campaigns in the restaurant sector in the European context.

This study conducts a regression analysis on a sample of 442 European restaurant crowdfunding projects launched on the Kickstarter platform in a time period spanning from 2014 to 2021. More specifically, this study uses a logistic regression model to test the impact of communication on the success of restaurant crowdfunding projects.

Empirical results suggest a strong impact of communication, declined in its different forms, on the success of restaurant crowdfunding campaigns. More specifically, they highlight a positive impact of the number of images, number of videos, readability and community orientation of the project description, number of comments and number of updates on the success of restaurant crowdfunding projects.

To the best of the authors’ knowledge, this study represents the first research that examines the effect of the communication on the success of restaurant crowdfunding projects conducted in the European context.

Therefore, the purpose of this study is to understand the relationships between the processing parameters and the geometric form of the produced single tracks, in order to control dimensional quality in future experimentations. The quality of the deposited single track and layer is of prime importance in the selective laser melting (SLM) process, as it affects the product quality in terms of dimensional precision and product performance.

In this paper, a vertical milling machining center equipped with an Ytterbium-fiber laser was used in the SLM experimentation to form single cobalt-chromium-molybdenum (CoCrMo) tracks. The different geometric features and the influence of the scanning parameters on these morphologic characteristics were studied statistically by means of ANOVA.

Evidently, track height (h1) inaccuracy reduced in layer thicknesses between 100 and 200 μm. The re-melt depth (h2) was determined by the energy parameters, with laser power of 325-350 W and scanning speed (SS) of 66.6-83.3 mm/s being the most favorable parameters to obtain the required anchoring. Moreover, a contact angle of 117° was proposed as optimal, as it permitted an adequate overlapping region and a full densification, and, finally, an SS of 50 mm/s and a layer thickness of 250 were suggested for its development.

The comprehension of the phenomena inherent to the process is related to the single track geometrical characteristics, which allow the definition of an optimal value for each factor for a further proposal of processing conditions that can finally derive a higher precision, wetting, density and mechanical properties.

The purpose of this paper is to investigate the prospects of current storage technologies for long-term preservation of big data in digital libraries.

The study employs a systematic and critical review of the relevant literature to explore the prospects of current storage technologies for long-term preservation of big data in digital libraries. Online computer databases were searched to identify the relevant literature published between 2000 and 2016. A specific inclusion and exclusion criterion was formulated and applied in two distinct rounds to determine the most relevant papers.

The study concludes that the current storage technologies are not viable for long-term preservation of big data in digital libraries. They can neither fulfil all the storage demands nor alleviate the financial expenditures of digital libraries. The study also points out that migrating to emerging storage technologies in digital libraries is a long-term viable solution.

The study suggests that continuous innovation and research efforts in current storage technologies are required to lessen the impact of storage shortage on digital libraries, and to allow emerging storage technologies to advance further and take over. At the same time, more aggressive research and development efforts are required by academics and industry to further advance the emerging storage technologies for their timely and swift adoption by digital libraries.

The study reveals that digital libraries, besides incurring significant financial expenditures, will suffer from potential loss of information due to storage shortage for long-term preservation of big data, if current storage technologies are employed by them. Therefore, policy makers and practitioners should meticulously choose storage technologies for long-term preservation of big data in digital libraries.

This type of holistic study that investigates the prospects of magnetic drive technology, solid-state drive technology, and data-reduction techniques for long-term preservation of big data in digital libraries has not been conducted in the field previously, and so provides a novel contribution. The study arms academics, practitioners, policy makers, and industry with the deep understanding of the problem, technical details to choose storage technologies meticulously, greater insight to frame sustainable policies, and opportunities to address various research problems.

The purpose of this study is to compare and contrast the organic destination image of Kavos, as portrayed through irresponsible tourism-related behaviours on “reality” TV programmes, with its complex image according to members of the local community.

A thematic analysis was undertaken of four reality television programmes. This was compared with the qualitative data gathered from depth interviews.

The portrayal of tourism in Kavos focuses on only one narrow segment of young British high-season tourists. Thus, the destination image is unbalanced, neglects changing patterns of tourism throughout the year and neglects various other stakeholders in the destination’s image formation process.

A limitation of this study is that it explored reality television programmes that focused on Kavos and featured a younger demographic. Further studies could look to include a range of reality programmes from different geographic locations and, include other demographics.

A more holistic image, created and communicated by those responsible for managing the destination, could go some way to ameliorating the disparities between what is portrayed on reality television and what really happens in the resort.

Most media portrayal about Kavos focuses only on irresponsible tourist behaviours. This paper explores the physical and social aspects of place-making, an approach that thus becomes more inclusive of considering a place from the perspective of both its permanent and transient inhabitants.

By including in the authors’ data sources the under-researched phenomenon of reality television programmes, along with insights gained from members of the local community, this study makes a number of contributions to: the way destinations are theorised and conceptualised; and to the way tourism destinations with negative images may be approached both theoretically and in practice.

In the supply chain performance measurement (SCPM) there seems to be no consensus about measures for performance evaluation and suitable criteria from resilience and sustainability paradigms. In this way, this research aims to identify the attributes that a supply chain (SC) should follow to be resilient and sustainable, and then to evaluate their importance according to industry experts.

This study suggests a hybrid approach. The authors identified the most commonly used criteria using literature review, and then applied fuzzy Delphi technique (FDT) with the objective of surveying experts to find the attributes used in practice and asked to assess their relevance.

The resilient-sustainable supply chain (RSSC) is formed by four dimensions: resiliency, economic, environmental and social. A total of 15 criteria are identified, and the most important are visibility, flexibility, supply chain risk management (SCRM) culture, work conditions and communication.

This study used a literature review, so it is subject to a time frame, and the criteria could no longer be relevant as the time and business conditions change. Also, the findings may not be completely applicable throughout different industries, and therefore the finding cannot be replicated to other businesses.

This study will assist decision-makers among other interested parties to construct and/or strengthen an integrated SC that mixes resiliency and sustainability.

This study contributes to the state-of-art by producing a characterization of the resilient and sustainable supply chain for the automotive industry. Also, this research produces a new and holistic framework for resilient and sustainable SCPM supporting the decision-making process.

The purpose of this paper is to study the effect of heat treatment (HT) applied to an API X60 steel in corrosion resistance and stress corrosion cracking (SCC) susceptibility through slow strain rate tests (SSRT) in NS4 solution and congenital water (CW) to assess external and internal SCC, respectively.

API X60 steel was heat treated at a temperature of 1,200°C for 30 min followed by water quenching. Specimens from this steel were machined according to NACE TM 198. SSRT were performed in a constant extension rate tests (CERT) machine at room temperature at a strain rate of 1 × 10^–6 s^–1. For this purpose, a glass cell was used. Corrosion behavior was evaluated through polarization curves (PCs).

The SCC index obtained from SSRT indicates that the steel heat treated could be susceptible to SCC in CW and NS4 solution; the mechanism of SCC was hydrogen embrittlement. Thus, CW may promote the SCC phenomenon in pipelines. HT improves the steel corrosion resistance. Higher corrosion rate (CR) was observed when the steel is exposed to CW. The corrosion process in X60 steel shows that the oxidation reaction in the anodic branch corresponds to an activation process, and the cathode branches reveal a diffusion process.

The purpose of the heat treatment applied to X60 steel was to generate a microstructure of acicular ferrite to improve the corrosion resistance and SCC behavior.