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This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters about Ethics, Corporate Social Responsibility and Sustainability. In this way, the paper explores how Portuguese public higher education institutions (HEI) contribute to teaching about sustainable development (TSD).

The study focuses on Business Sciences degrees. The webpages of all public HEI with BSc and MSc degrees in those areas in Portugal were analyzed, to obtain curricular plans and syllabus. Content analysis was performed on each of these elements of Accounting and Taxation and Management and Business Administration courses.

There is already some concern about addressing SD in Business Sciences, inasmuch as SD-related topics are taught in Accounting and Taxation and in Management and Business Administration degrees and courses. However, the analysis shows that TSD was integrated into the academic curricula in only 95 degrees (48.5%). Additionally, in these, there are only 79 compulsory curricular units that address this theme. Given the fact that the subject of SD is increasingly relevant, the paper evidence still much room for improvement, indicating that TSD is yet a big challenge for HEI.

TSD is increasingly important because of the growing globalization that requires skilled professionals able to assess the complex and controversial issues related to the topic, to achieve and implement the SD goals in 2030. The literature evidence lack of studies addressing the integration of the SD theme in academic curricula. This paper makes here a contribution by showing what HEI is teaching in the area of business studies. It also brings good implications for society, while showing that sustainability content is becoming more apparent within certain HEI courses. This could be used to create follow up research on what type of sustainability content is being included within the courses and the learning that is happening in students in regard to this sustainability content.

This study proposes an extension of the theory of planned behaviour (TPB) model to understand international travellers' intentions to visit Spain. This study aims to compare whether the predictive variables of the intention to travel differ depending on nationality. The extension includes: perceived risk, loyalty to the destination, past travel experience, public opinion climate and electronic word-of-mouth (eWOM).

A multiple-indicator, multiple-cause (MIMIC) model was developed as a structural equational model to predict the 1,978 participants' intention to travel. The structural model was used to determine the theoretical model for the total sample and by nationality (Germans, Britons and those from other European countries).

The extended models fitted the data well, explaining 64%–68% of the total variance, while differences depending on tourist nationality were also found. The MIMIC model indicated that German people's intention to travel to a holiday destination was influenced by their perception of risk, eWOM and loyalty to the country. In the British group, only the TPB variables were relevant. For those of other European nationalities, loyalty and eWOM were also significant. Travel experience, used as a variable in previous studies, was shown not to be significant. Overall, these results offer insights into how people from diverse countries and cultures embrace the aforementioned constructs when making travel decisions.

This study also has practical implications for policymakers in holiday tourism destinations, such as Spain. In particular, this study provides a better understanding of Britons' and Germans' travel intentions and could be beneficial for guiding policies for the recovery of the tourism industry in major tourism destinations.

Previous studies have applied various extended TPBs to one specific country or made comparisons between Asian countries. This study’s proposal makes a comparison of the variables used to predict the intention to visit a holiday destination among the European countries.

本研究提出了计划行为理论 (TPB) 模型的扩展, 以了解国际旅行者访问西班牙的意图。目的是比较旅行意图的预测变量是否因国籍而异。扩展包括：感知风险、对目的地的忠诚度、过去的旅行经历、舆论氛围和电子口碑（eWOM）。

开发了一个多指标、多原因 (MIMIC) 模型作为结构方程模型来预测 1,978 名参与者的旅行意图。结构模型用于确定总样本和国籍（德国人、英国人和来自其他欧洲国家的人）的理论模型。

扩展模型很好地拟合了数据, 解释了总方差的 64%–68%, 同时还发现了取决于旅游国籍的差异。 MIMIC 模型表明, 德国人前往度假目的地的意愿受到他们对风险、eWOM 和对国家忠诚度的认知的影响。在英国组中, 只有 TPB 变量是相关的。对于其他欧洲国家的人来说, 忠诚度和 eWOM 也很重要。旅行经验, 在以前的研究中用作变量, 被证明并不重要。总体而言, 这些结果提供了有关来自不同国家和文化的人们在做出旅行决定时如何接受上述结构的见解。

以前的研究已经将各种扩展的 TPB 应用于一个特定的国家或在亚洲国家之间进行了比较。我们的建议对用于预测欧洲国家旅游目的地意图的变量进行了比较。

Este estudio propone una extensión del modelo de la teoría del comportamiento planificado (TPB) para comprender las intenciones de visitar España de los viajeros internacionales. El objetivo es comparar si las variables que predicen la intención de viajar difieren según la nacionalidad. Esta extensión del modelo incluye variables como: riesgo percibido, lealtad al destino, experiencia de viaje anterior, clima de la opinión pública y el boca a boca electrónico (eWOM).

Se desarrolló un modelo de indicadores y causas múltiples (MIMIC) como modelo de ecuaciones estructurales para predecir la intención de viajar de los 1978 participantes. El modelo estructural se utilizó para comprobar el modelo teórico para la muestra total y por nacionalidades (alemanes, británicos y otros países europeos).

Los modelos ampliados propuestos se ajustaron bien a los datos, explicando entre el 64% y el 68% de la varianza total, si bien se encontraron diferencias en función de la nacionalidad del turista. El modelo MIMIC indicó que la intención de los alemanes de viajar a un destino de vacaciones estaba influenciada por su percepción de riesgo, el eWOM y la lealtad a España. En el grupo británico, solo las variables TPB resultaron relevantes. Para el grupo de otras nacionalidades europeas, la lealtad y el eWOM también fueron significativas. Sin embargo, la experiencia de viaje, utilizada en estudios previos, se mostró no significativa en todos los grupos. En general, estos resultados ofrecen información sobre cómo las personas de diversos países y culturas adoptan los constructos antes mencionados cuando toman decisiones de viaje.

Estudios previos han aplicado varios TPB extendidos a un país específico o han comparado los resultados entre países asiáticos. Nuestra propuesta hace una comparación de las variables utilizadas para predecir la intención de visitar un destino vacacional entre países europeos.

The literature provides contradictory findings on planning contradictory findings on planning as a success factor in projects which entail high innovation. Nevertheless, new product development (NPD) research has mainly adopted the causation lens, in which planning plays an important role. By embracing the logic of effectuation, the purpose of this paper is to secure a wider perspective concerning how the various NPD options develop, taking into account the role played by uncertainty.

By adopting an inductive approach, the authors attempt to advance existing knowledge on the topic. The qualitative methodology (documentary analysis, content analysis and alternate templates) is adopted for the analysis of four NPD projects in the food industry in Spain.

Results reflect the relevance of the two perspectives considered when explaining the NPD process, with the presence of hybrid behaviour in all the projects and effectuation emerging as the dominant logic in the project linked to a greater degree of innovation and uncertainty.

Projects involving varying degrees of innovation would seem to require different NPD approaches. This paper provides an initial approach to the subject, and it analyses a small number of firms. It is necessary to better understand to what extent the two logics are present in different types of projects.

By incorporating the logic of effectuation, firms might consider using NPD as a means of engaging in projects that entail a higher degree of innovation, since it offers ways of dealing with the uncertainty linked to such projects.

The paper contributes to the still early efforts to apply the perspective of effectuation to the area of NPD, by linking the logics of effectuation and causation to the various NPD processes taking account of their varying degrees of innovation and uncertainty (exploitation, exploration and leverage options).

As information professionals, reference librarians are well aware of the importance of keeping up not only with the volume of professional reading that crosses their desks, but also with recent trends and developments, such as new titles that are issued annually and new databases available from major vendors. The overwhelming tendency is to focus on items of immediate concern and postpone dealing with other matters. The short‐range effect is that the job gets done; the long‐range effect is that we sometimes “cannot see the forest for the trees.” We get so focused on meeting the everyday demands of the job that the “big picture” is missed, or significant issues of concern to the profession are given little thought.

This paper aims to discuss the ways to strengthen the contribution of scholarship to gender equity in practice for entrepreneurs and entrepreneurship. Research that spotlights gender construction and enactment, including its origins and its discriminatory effects on people, is inherently social action to the degree that it motivates institutional change. For this 10th year recognition of the founding of the International Journal of Gender and Entrepreneurship, the four waves of feminism framework is used to consider our conceptual domain and select practitioners in the gender × entrepreneurship field are interviewed for input on-field needs. Findings are that academics can boost equity in practice by doing original research and promoting research that is more representative, sharing specialized scholarship skills in activist arenas, making the results of academic research available to practitioners and policymakers, and reviewing and validating (or discrediting) information circulating in public spheres.

This reflective essay is designed to consider the relevance of scholarship in gender and entrepreneurship to practitioners who participate in the entrepreneurship ecosystem. The concept of the temporal waves of feminism, plus interviews with international practitioners, are used to inform the issues.

Findings are that academics can boost equity in practice by doing original research and promoting research that is more representative, sharing specialized scholarship skills in activist arenas, making the results of academic research available to practitioners and policymakers, and reviewing and validating (or discrediting) information circulating in public spheres.

Scholars of gender and entrepreneurship can look for and create access and meaning for their work with and for practitioners. Bridges to scholarship on gender (e.g. in psychology, anthropology, gender studies, social psychology) can be built to stay current and effective.

Many organisations, including the Royal College of Obstetricians and Gynaecologists, have recommended increasing the number of hours of consultant obstetric presence in UK National Health Service maternity units to improve patient care. St Mary’s Hospital, Manchester implemented 24-7 consultant presence in September 2014. The paper aims to discuss these issues.

To assess the impact of 24-7 consultant presence upon women and babies, a retrospective review of all serious clinical intrapartum incidents occurring between September 2011 and September 2017 was carried out by two independent reviewers; disagreements in classification were reviewed by a senior Obstetrician. The impact of consultant presence was classified in a structure agreed a priori.

A total of 72 incidents were reviewed. Consultants were directly involved in the care of 75.6 per cent of cases before 24-7 consultant presence compared to 96.8 per cent afterwards. Negative impact due to a lack of consultant presence fell from 22 per cent of the incidents before 24-7 consultant presence to 9.7 per cent after implementation. In contrast, positive impact of consultant presence increased from 14.6 to 32.3 per cent following the introduction of 24-7 consultant presence.

Introduction of 24-7 consultant presence reduced the negative impact caused by a lack of, or delay in, consultant presence as identified by serious untoward incident (SUI) reviews. Consultant presence was more likely to have a positive influence on care delivery.

This is the first assessment of the impact of 24-7 consultant presence on the SUIs in obstetrics.

The purpose of this paper is to propose an artificial intelligence-based framework to support decision making in wholesale distribution, with the aim to limit wholesaler out-of-stocks (OOSs) by jointly formulating price policies and forecasting retailer’s demand.

The framework is based on the cascade implementation of two artificial neural networks (ANNs) connected in series. The first ANN is used to derive the selling price of the products offered by the wholesaler. This represents one of the inputs of the second ANN that is used to anticipate the retailer’s demand. Both the ANNs make use of several other input parameters and are trained and tested on a real wholesale supply chain.

The application of the ANN framework to a real wholesale supply chain shows that the proposed methodology has the potential to decrease economic loss due to OOS occurrence by more than 56 percent.

The combined use of ANNs is a novelty in supply chain operation management. Moreover, this approach provides wholesalers with an effective tool to issue purchase orders according to more dependable demand forecasts.

Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between accrual-based change in net assets and cash provided by operations found private universities have implemented the cash flow reporting requirements with a relatively high level of compliance employing the indirect format for reporting operating cash flows. The principal areas of deficiency were the reporting of split-interest, restricted gift activities and the required disclosures of cash outflows related to interest and taxes. The discussion of the compliance deficiencies and display findings leads to needed disclosure guidance and future research.

The purpose of this paper is to construct and evaluate value and growth portfolios in Portugal, Italy, Ireland, Greece and Spain, which are commonly known as the EU PIIGS, from 2003 to 2015. Previous research evidence suggests that stocks trading at a lower price relative to their fundamentals (value stocks) tend to outperform stocks that trade at higher prices (growth stocks) in the long run. Although this market anomaly has been studied immensely worldwide, especially for the US stock market, there is no clear evidence whether such an assertion is applicable in less-renowned countries.

The paper utilises Fama and Macbeth (1973) regressions and its model extensions.

This paper finds a significant value premium in these countries, which is compatible with previous studies conducted worldwide.

To the best of the authors’ knowledge, this is the first attempt to examine this asset pricing anomaly in the PIIGS.

The purpose of this paper is to understand the reporting intentions of traditional and cybercrime victimization, and the role of procedural justice in explaining sources of variation.

Using Amazon’s MTurk program for opt-in survey participation, 534 respondents across the USA considered ten victimization incidents and expressed their likelihood of reporting each incident to the police as well as their belief that the police would identify and arrest the offender.

As expected, reporting intentions increased with the seriousness of the incident for both traditional crime and cybercrime. However, reporting intentions were generally slightly higher for incidents that occurred in the physical world, as opposed to online. Likewise, beliefs that police could identify and arrest and offender were lower for cybercrime compared to traditional crime. Consistently, predictors of reporting to the police and belief in police effectiveness hinged heavily on procedural justice. Other predictors for these behaviors and beliefs are also discussed.

This study uniquely compares reporting intentions of potential victims of parallel victimizations occurring in-person and online, thus providing firm comparisons about reporting intentions and beliefs about police effectiveness in addressing traditional and cybercrime.