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The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. It also explicitly examines how this relationship compares between emerging and developed economies.

Using multiple regression analysis, this study tests the hypothesis of positive association between the countries’ level of corruption and the level of earnings management using a sample of foreign firms with American Depositary Receipts in the US market.

Findings indicate that higher corruption perception is related to higher incentives for firms to manipulate earnings in the case of emerging countries. Such results are not identified in developed countries where the level of minority investors’ protection is higher. Findings also indicate that in developed countries earnings management is negatively related to investor protection, which is not the case for emerging countries.

As far as the authors are aware, this study is the first to examine the effects of corruption on earnings management on the basis of accounting firm-level data.

The purpose of this paper is to presents a conceptual framework for a value-based monitoring system that serves as the core element for heritage conservation planning of World Heritage Sites. It reports on the early stage of heritage management research within the PRECOM3OS framework, in collaboration with the University of Leuven in Belgium and the Universidad de Cuenca in Ecuador. A new management concept was developed throughout a five-year interdisciplinary and multi-actor growth process within an international setting.

The application of the preventive conservation approach to world heritage management places the concepts of authenticity and integrity at the core of the heritage monitoring system. Moreover, the monitoring system is converted into a decision support tool for intervention and maintenance planning, beyond the mere purpose of inventorying or generating alerts.

The regular update of information for condition, risks and value assessment strengths and support strategic heritage planning. The conceptual information system developed is based on an inventory system and updated through monitoring. Therefore, planners are supplied with a tool for alternative scenarios, potential prioritization of intervention, options for preventive conservation and multi-criteria support for strategic planning over time.

The monitoring system is not fully implemented in the World Heritage Site of Cuenca; however, a generic model is put forward, developed to generate a planning tool that can be applied for different heritage sites.

More specific, the integration of two concepts: the value assessment and monitoring from a preventive conservation perspective is considered an innovative contribution to the development of decision-making systems in the broader urban planning context of historic cities.

The type of social capital among families involved in business, or family social capital, has both positive and negative effects on family firms. This paper aims to investigate the mediating role of social relationships of family business members between socioemotional wealth (SEW) and firms' entrepreneurial orientation.

The authors applied a survey conducted in the four main cities in Mexico. The sample consisted of 360 small and medium enterprise (SMEs). This study's research framework and hypothesis were tested using regression analysis and the structural equation modeling technique.

This study finds that not only does SEW strongly influence the entrepreneurial orientation of family firms, but this influence is also mediated by the capability of such families to develop their social capital.

The results show the perspective of one person in the company. Though it is the person with the highest rank and presumably the person who thoroughly knows the company, there is always a possibility of bias, which may inflate the results presented in this paper.

Based on this study's results, family firms should continuously improve their entrepreneurial abilities to achieve sustainable competitive advantage. In addition, their unique family-related characteristics further enhance these strategic approaches' positive effects on relational capital development.

This work contributes to the academic literature on entrepreneurship and social capital. As a mediator between SEW and entrepreneurial orientation, family relational capital has been under-researched. The results of this study reveal significant implications for networking management and relational capital strategies for SMEs.

Las relaciones y conexiones de las familias involucradas en los negocios, o capital social familiar, tienen efectos tanto positivos como negativos en las empresas familiares. Este artículo investiga el papel mediador de las relaciones sociales de los miembros de la empresa familiar entre la riqueza socioemocional y la orientación empresarial de las empresas.

Se aplicó una encuesta realizada en las cuatro principales ciudades de México. La muestra estuvo compuesta por 360 pymes. El marco de investigación y la hipótesis de este estudio se probaron mediante análisis de regresión y la técnica Structural Equation Modeling (SEM).

Nuestro estudio encuentra que la riqueza socioemocional no solo influye fuertemente en la orientación emprendedora de las empresas familiares, sino que este factor también está mediado por la capacidad de dichas familias para desarrollar su capital social.

Este trabajo contribuye a la literatura académica sobre emprendimiento y capital social. Como mediador entre la riqueza socioemocional y la orientación emprendedora, el capital relacional familiar ha sido poco investigado. Nuestros resultados revelan implicaciones significativas para la gestión de redes y las estrategias de capital relacional para las Pymes.

As relações e conexões das famílias envolvidas nos negócios, ou capital social familiar, têm efeitos positivos e negativos nas empresas familiares. Este artigo investiga o papel mediador das relações sociais dos membros da empresa familiar entre a riqueza socioemocional e a orientação empreendedora das empresas.

Foi aplicado um inquérito realizado nas quatro principais cidades do México. A amostra foi constituída por 360 PME. A estrutura de pesquisa e a hipótese deste estudo foram testadas usando análise de regressão e a técnica de Modelagem de Equações Estruturais (SEM).

Nosso estudo conclui que a riqueza socioemocional não apenas influencia fortemente a orientação empreendedora das empresas familiares, mas que esse fator também é mediado pela capacidade dessas famílias de desenvolver seu capital social.

Este trabalho contribui para a literatura acadêmica sobre empreendedorismo e capital social. Como mediador entre a riqueza socioemocional e a orientação empreendedora, o capital relacional familiar tem recebido pouca pesquisa. Nossos resultados revelam implicações significativas para a gestão de rede e estratégias de capital relacional para PMEs.

The purpose of this paper is to investigate the scope, issues and challenges in conceptualizing a comprehensive cultural heritage information system (CHIS) in the Indian context and examines the feasibility of designing such a system with the support of advanced conservation strategies and technological aids.

As the conservation efforts and its sustenance requires the support of a knowledge base cum digital archiving tool, comprehensions on the availability and usage of different software tools are indispensable. Assessing the availability of controlled vocabularies, ontology frameworks, metadata standards, classification schemes and architectural designs, language compatibility for implementing cultural heritage system is inevitable for developing CHIS. The present study examines the availability of such schemes and systems and emphasis the need for developing a reliable information system.

A comprehensive system at the country level to efficiently document, manage and update the knowledge on cultural heritage is required. CHIS created can be engaged in visualizing the cultural heritages of the country and can act as an interactive multimedia documentation system. The virtual recreation of cultural heritage in a holistic manner can also ensure its long-term sustainability.

The digital archive of different expressions will be a rich source of data for research, administration and development. The archive developed should cover the cultural heritage depicted in the form of published documents, images, audios and videos, documents and visuals on performing arts, buildings, sculptures, ecosystem, monuments, utensils, etc. and the history and knowledge pertaining to them and any other property belonging to the heritage.

The literature has acknowledged the importance of diaspora studies because of the influx of funds into the local economy, including the tourism and hospitality sector. However, little empirical research appears to be known about the subject matter, principally within the developing country perspective. This study aims to respond to research calls by investigating the impact of diasporic cultural heritage, family heritage on travel preference of West African Indian migrant visitors to their homeland.

This research is guided by the theory of acculturation. A quantitative data were gathered from a sample of 312 diasporas, and the regression analysis was used to analyze the data.

The study finds that cultural heritage and family heritage have positive and significant impact on travel preference of migrant visitors to their homeland. Further analysis of the independent sample t-test reveals a significant difference between Indian Ghanaians and Ghanaian Indians in their thought of cultural heritage. However, no significant differences were found in the Indian Ghanaian and Ghanaian Indian’s family heritage and travel preference to their homeland.

This study is destination-specific of Indian migrant visitors. The application of the study’s outcome to other diaspora would demand a larger sample size for generalization to be made. The study offers compelling insights on cultural heritage, family heritage and travel preference to marketing a diaspora tourism site.

The study expands the application of the theory of acculturation within the diaspora literature and establishes that integration and separation strategies of the theory explain the positive interests of the migrant visitors’ traveling preference to their homeland.

Deficiencies or imbalances in dietary fat intake may influence on mental and neurological functions of children with autism spectrum disorders (ASD). This study aims to compare body mass index (BMI) and the amount of fatty acids intake in the autistic patients with the comparison group.

This case-control was carried out on 200 randomly selected children from 5 to 15 years old (100 autistic patients as the case group and 100 healthy children as the comparison group) in Tehran, Iran. The food frequency questionnaire (FFQ) was used to assess the intake of calorie, macronutrients and different types of dietary fatty acids including saturated fatty acids (SFA), monounsaturated fatty acids (MUFAs), poly unsaturated fatty acids (PUFAs), linoleic acid (LA), α-Linolenic acid (ALA), eicosapentaenoic acid (EPA), docosahexaenoic acid (DHA) and trans fatty acids.

The autistic patients had higher BMI, birth weight and mother’s BMI compared to the comparison group (All p < 0.01). No significant difference was found in the amount of dietary calorie, protein, carbohydrate and total fat intake between two groups. The risk of ASD was associated with higher intake of MUFAs (OR: 3.18, CI%:1.13–4.56, p = 0.04), PUFAs (OR: 4.12, CI95%: 2.01–6.25, p < 0.01) and LA (OR: 4.76, CI95%: 1.34–14.32, p < 0.01).

The autistic children had higher BMI and higher intake of unsaturated fatty acids except for omega-3 fatty acids. Further longitudinal studies are warranted.