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This study is concerned with the perlocutionary force of emotional strategies in entrepreneurship discourse. The purpose of this paper is to determine to what extent, and under what circumstances, emotional appeals may be effective to convince the conversational partner in entrepreneurship discourse.

To examine the interaction between rational and emotional appeals this paper analyses a corpus formed by several examples of the “elevator pitch” genre, which have been taken from a TV programme called Tu Oportunidad (Your Chance), the Spanish counterpart of the British Dragon’s Den and the American Shark Tank. Using the information gathered in the discursive analysis of the corpus, the paper establishes a template that identifies the main rational and emotional aspects that characterize the entrepreneurial pitch. In a second stage of the research, the template is used to conduct a quantitative analysis of the persuasive influence of rational and emotional aspects.

The results of the qualitative and quantitative research show that there is a clear correlation between the propensity to finance entrepreneurial ventures and the presence of rational aspects in the entrepreneurial pitch. The lack of rational arguments determines the failure of the entrepreneur’s efforts to be persuasive, regardless of the emotional appeals that are introduced into the pitch. Emotional appeals prove to be useful to reinforce rational arguments but they are not sufficiently persuasive on their own.

The paper offers insight into the criteria that investors take into account in order to evaluate entrepreneurial projects, as well as on the strategies that entrepreneurs should develop to build a successful business pitch.

This paper seeks to analyse the internal materials flow in lean manufacturing in an assembly line of the Bosch factory, located in Spain. The objective is to develop a handling system in a small space, capable of solving the problems of accumulated intermediate stocks of parts. An improvement is proposed adopting the milkrun handling system, while verifying the advances by means of lean metrics.

Based on this case study, the paper identifies data from value stream mapping and uses lean metrics, such as dock‐to‐dock time and lean rate. The case study develops a timetable and routing analysis for the milkrun to improve materials flow.

The proposed logistics allows an improvement of lean metrics, without modifying the layout and production planning. The routing flexibility of the milkrun reduced stocks, work‐in‐process and dock‐to‐dock time, while increasing lean rate.

The findings are limited due to the focused nature of the case study. Although the solution is designed for a particular plant, the methodology is fully exportable.

The paper shows a real case study illustrative for systems management. This research shows significant benefit associated with the implementation of lean programs.

It details how the application of lean manufacturing tools could necessitate a study of materials handling to improve lean metrics.

Until recently, most North Americans thought of Central America as the land of bananas and exotic vacations. Today, government, media, and public concern are focused on the region's instability and the United States' role in it. This “crisis” in Central America has generated a barrage of publications. Perhaps an appropriate title for this article would have been “Central America: Crisis in the Library.” The growing number of publications on Central America is matched by growing demand for them in both public and academic libraries. This bibliography will help librarians build an adequate and balanced collection on Central America without having to locate and examine each book.

The following chapter aims to investigate the impact on the prices of inferior goods from COVID-19, a global pandemic with a spread never before seen, and in order to stipulate the possible consequences, a contrast was made with past world crises in order to speculate the state in which the country and its citizens would be economically benefited. The chapter has been based on articles previously carried out by specialists, said essays, likewise, that have been contrasted by different authors; therefore, it could be stipulated that the methodology used throughout the trial was the one applied, since it was based on prior knowledge from great scholars on the subject. The results found indicate that, even though the country is in an uncertain outlook, the possibilities of economic recovery are high since previous economic crises denote large drops in money fluctuation with a high rate of recovery.

This paper aims to highlight the degree of diffusion and intensity of use of knowledge management systems (KMSs) among small and medium enterprises (SMEs) in Brazil and apply a taxonomy that synthesizes the strategies of use of KMSs by the SMEs. In addition, it seeks to better understand the processes, practices and technologies of KM by SMEs, pointing improvements in the KMS of Brazilian SMEs and contributing to obtain better results in the search for efficiency and innovation.

Based on a literature review on KMSs used by SMEs, an empirical investigation was conceived, developed and conducted through online questionnaires involving 49 selected SMEs operating in several sectors.

This paper reinforces the results of the previous work of Cerchione and Esposito (2017) that point to the existence of a reciprocal relationship between KM-Tools and KM-Practices: one reinforces the other and vice versa. On the other hand, it indicates a difference in the behavior of Brazilian companies in relation to the sample of Italian companies studied by Cerchione and Esposito (2017), which presented a negative correlation between the general differentiation index and the general use intensity index of SMEs, while the Brazilian ones showed a positive correlation.

The study points out the need for greater dissemination of practices and tools to support knowledge management (KM), as well as greater support for the implementation and effective use of these practices and tools within the organizational context of SMEs.

This paper identifies the main practices and tools to support KM used by Brazilian SMEs, indicating the need for investments in employee training and acquisition of tools.

SMEs represent an important part of the generation of jobs and income in Brazil. Initiatives that lead to the successful implementation of tools and practices to support KM can increase the efficiency and productivity of these organizations.

This paper applies in a sample of Brazilian companies the taxonomy proposed by Cerchione and Esposito (2017) combining strategies of SMEs for the use of KMSs.

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.

The study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.

Financial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.

The paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.

The study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.

The study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.

The purpose of this paper is to argue for appropriate formal education for rural young people in order to sustain and enhance viable rural communities.

In reviewing the literature, it bridges the gap between thinking on education and development respectively, and links schooling with the concepts of livelihoods, human and social capital and life‐skills. By way of example, it summarises an empirical study of the content and delivery of tele‐education among indigenous communities in Chiapas, Mexico.

Developing and emerging economies and regions should prioritise effective and efficient rural education which incorporates practical and technical skills appropriate to the rural context in order to include young people in the agricultural development and agribusiness of rural areas. This means delivery of education that is rural, local and particular to the context, with appropriate technology, pedagogy and curriculum.

The concepts and argument are of wide significance. The case study findings should not be readily generalised but the implications will relevant to many remote and marginalised communities where the rural economy is weak, opportunities are few and education resources are scarce.

The paper links different literatures and, by also drawing on empirical evidence consistent with the literature, makes a case for a significant reorientation of rural education towards appropriate life‐skills in order to create viable rural livelihoods.

This paper explores the contested notion of what constitutes a fair price in the context of grain exchanges in a subsistence farming village in the highlands of Matagalpa. Using ethnographic data, I show how Nicaraguan campesinos’ economic behavior plays out within a local moral universe of fairness: how much to produce and how much to sell in the market (or to give away); how prices and obligations vary depending on the social relation that binds the seller and the buyer (kinship, friendship, community, and so on); in what ways these notions of fair price are articulated and contested by different classes within a rural community; and lastly, what is expected of the State in terms of regulating food prices. Price emerges as the dialectic between the market in its abstract form and the specific social relationships and everyday politics that shape exchanges. What constitutes help (ayuda) and what constitutes exploitation in market exchanges and the determination of price is constantly contested, the moral economy is a discursive battlefield.