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Introduction: the purpose of this research is to analyze the relationships and growth trends of Industry 4.0 within the global universe of current literature on innovation, limited to the subject area of business, administration, and accounting by means of a bibliometric analysis. Method: Scopus is used as a database for the analysis of 513 documents for the period from 1998 to 2021. VOS viewer was used for processing Scopus database and elaboration of figures representing the relationships between samples. Results: the number of documents is exponentially growing, starting with a trend in 2017 and increasing ever since. The most dynamic source is Technological Forecasting And Social Change. The author with most documents is Voight, K. L. with 10, and the most distinguished institution is the University of Johannesburg with 14 documents. The country with more documents is Italy, with 69. According to the database 69 % of the total documents are articles and 23,4 % are conference papers. The number of documents in the area of Business, Management and Accounting, with 513 documents, exceeds by far any other area, representing 42 % of all documents. The funding sponsor with more documents is the National Natural Science Foundations of China with 13 documents. Some of the most updated organizations are Department of Mechanical & Industrial Engineering, The center for digital labor markets. The country with more documents is United Kingdom with 50 documents and 584 citations, followed by United States with 1110 citations. United States has mainly bonds with China, Australia, United Kingdom, Germany and Italy. United Kingdom has mainly bonds with France, Italy, Germany and United States. China's main relations are Australia, United States, Pakistan, Taiwan, Turkey, Brazil and South Korea. Italy's main bonds are France, Spain, Brazil, Russian Federation, United Kingdom, Austria and Portugal. It could be determined that countries are mostly grouped in 6 clusters. Conclusion: Although there are not many publications yet, it can be inferred that the term industry 4.0 within the available literature of innovation will keep increasing exponentially over time reinforcing relations between authors, institutions and countries. Based on the current state of literature, the subject area of business, management, and accounting will keep on being the one that encompasses most of the available documents. [ABSTRACT FROM AUTHOR]

This paper seeks to understand the links and contradictions between social responsibility of business and the theory of justice proposed by John Rawls. To build the argument, the paper reviews the hypothesis in which Rawls' theory relays, analyses the notion of responsibility and contrast it with the notion of accountability. It questions the business mechanisms commonly proposed by social responsibility of business and explores the fundamental differences between this ideological proposal and the liberal ideas sustained by Rawls. [ABSTRACT FROM AUTHOR]

The objective of this paper is to analyze the reasons why an interorganizational network failed. To achieve the proposed objective, it was selected a network of companies that end up it activities after a year and four months in business. Semi-structured interviews were conducted with six business men who made up the network. The results show that the network studied had management difficulties, lack of commitment from members, failed in internal communication and organization of activities. These factors culminated in this case, the pessimistic projection of future results and the failure of the network. [ABSTRACT FROM AUTHOR]

This paper analyzes the participation of the Chinese in the development of firms in the transit area of the Isthmus of Panama during the nineteenth century (Railroad Co. and French Canal) and their inclusion in the Panamanian republican social life throughout the twentieth century, through inquiry into literature as a discursive practice. [ABSTRACT FROM AUTHOR]

The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident's income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base erosion. [ABSTRACT FROM AUTHOR]

The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident's income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base erosion. [ABSTRACT FROM AUTHOR]

The National Federation of Coffee Growers (FNC) is the largest coffee growing organization in the country, and it assembles coffee growers from departments including Caldas, Antioquia, Quindío, and Risaralda. It has spent the past ninety years ensuring improvement in the quality of life for the people living in these areas. One of the FNC's many undertakings that should be emphasized is the construction of road infrastructure that allows for coffee to transported and therefore sold and the social development of the communities in its areas of influence. This paper is written by Mauricio Medina, the leader of the FNC's Social Development Unit, who emphasizes that if the projects are to be successful, it is necessary to turn to these types of experiences for post-conflict investments. [ABSTRACT FROM AUTHOR]

The first part of this paper compares the volume and scientific productivity of Business Administration and Economics in Chile with the rest of scientific disciplines at the national and international levels. Given that scientific productivity is heterogeneous among different disciplines, the comparisons utilize an indicator that measures their impact relative to the world in the same field. The second part of the paper compares the amounts of public resources allocated to research in the different fields and discusses their relative efficiency in Chile. [ABSTRACT FROM AUTHOR]

The present work aims to bring some light to the current debate on the incorporation of the teaching of ethics to design the contents of the subjects related to the areas of business and economics. In this context, some universities have raised the challenge of teaching ethical knowledge from seminars focused on a subject teacher includes in the annual teaching planning with propositions so far from the present work. In this sense, we propose in this paper a proposal to give substance and meaning to the competence "ethical commitment" -transversal competences- in subjects programs in current teaching plans. Specifically, the article attempts to show a process for teaching ethics in the classroom through the information generated by the judgments issued by the judiciary in Spain. It proposes an action guide that goes beyond technical application of theories and business practices. The training tools available to the teacher and student try to discuss the ethical implications of their correct application of knowledge learning in each of the subjects taught. [ABSTRACT FROM AUTHOR]

The aim of this paper is to make an analysis of the strategies used by the Inditex group, which allows it to reach a significant market positioning in Europe and also to analyze the internationalization strategies which apply to Latin America in its process of expansion, based on its largest market, Asia. For this reason, we initially evaluate the global market positioning of Zara as a brand name, focusing on a wide variety of perspectives (competition, development, sales, etc.), reflected on the European and Latin American markets, then stating all possible observations of the object of study, and finally highlighting its market penetration strategy potentials towards the Asian market. [ABSTRACT FROM AUTHOR]

The knowledge society, as an engine of economic and social development, is present in the minds of academics, entrepreneurs and government officials. This implies that globally there is a need for the academy to contribute with the productive sector and for the State to support this integration. This paper tries to reveal the perceptions of members of the academy, the enterprises and the Argentinian State on the scope of this triangulation; which means the relationship between the three vertex: the scientific and technological system, the productive system and the governmental system to cooperate in conjunction. It also seeks to expose its position on the alleged commodification of knowledge and the state's role as an intermediary and provider of scientific policies. [ABSTRACT FROM AUTHOR]

Today organizations are pressured by different types of audiences to show responsibility in their actions towards society. The goal of the company must be an end to reconcile economic social and environmental elements in order to avoid inequalities that globalization is generating. This paper presents a theoretical review that examines the relationship between corporate social responsibility (CSR) and poverty in order to determine whether socially responsible practices can be a means to alleviate poverty in Latin America. It analyzes the successful experience of four companies in the region. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to comprehend social representations of kinship relations in a group consisting of twelve family firms from the pharmaceutical industry, located in the State of Minas Gerais, Brazil. In addition, the theory of social representations was employed as the methodological approach, in order to uncover representations produced by different actors about the influence of kinship relations on the family group. The results revealed the occurrence of two major representations: kinship as social integration and a mechanism for the maintenance of the established organizational order, and kinship as a source of conflict. We concluded that the family businesses all shared aspects of contradictory practices and diverse objectives; at times focusing on business objectives and needs, while at other times being dominated by personal and/or family desires. As such, it is difficult to develop formulas and analytical models to understand study objects such as the family business group. This is because its actions are characterized by simultaneous subjective and objective aspects, in a constant dynamic of interaction between family and business. [ABSTRACT FROM AUTHOR]

In this paper, an approximate definition of the term, information society, as well as its ethical implications will be examined based on an analysis of their content, origin, relationships, and particularly, their impact on scientific and ethical works. [ABSTRACT FROM AUTHOR]

Traditional closed business models have recently shown their limitations. In this paper, we explore the role of key resources and how they can be aggregated into open business models. We first examine how the nature of key resources influences the development of these models. We pay particular attention to whether the resources are rivalrous or non-rivalrous, and whether they are excludable or not. We outlined the two faces of open business models, considering the buy side and the sell side of how resources are accessed and leveraged respectively in such models. We examined one organization in more detail, the El Bulli restaurant, to provide an in depth illustration of both sides of that firm's business model and show its adaptability. [ABSTRACT FROM AUTHOR]

A deep change in local management has been taking place. Managing successfully tangible elements (urbanism, transport, supplies, etc.) is no longer enough to properly analyse territorial competitiveness. In fact, intangible elements (such as image, personal skills, relationship) are becoming more and more significant to achieve this purpose. This paper aims to show the various initiatives that are currently being carried out all over the world. These relate knowledge-based strategy to the territorial field. Countries, regions, as well as cities have been testing very innovative scheme projects in order to manage those intangible elements belonging to the strategy of the community. [ABSTRACT FROM AUTHOR]

This paper holds a reflection on teaching Philosophy for audiences not specialized in it. It starts from the experience itself and autobiographical data from his author, taking into account a critical thinking perspective and an observation of several topics related to the philosophical pedagogy drew from the practice with different kinds of groups and students in classrooms. It also makes an historical survey of some of the possibilities of Philosophy as a service to mankind in different aspects, especially in reference to the search for the meaning of life, the meditation about indifference towards the material world, and its possibilities in business, firms and political world, being the latter a proposal to re-think the options of Philosophy in Latin-America in the future. [ABSTRACT FROM AUTHOR]

The achievement of competitiveness advantages by companies is something vital for their survival and success. With this paper we try to know which factors explain the competitive success of SMEs, using a sample of 1.201 Spanish enterprises that develop their activity in the industrial sector. [ABSTRACT FROM PUBLISHER]

This paper approaches the multidimensionality of the implementation of environmental practices in the business context. After a review of the different practices adopted in the environmental transformation of firms, empirical evidence of their implementation is provided over three Spanish industrial sectors. In particular, four implementation dimensions are identified: planning and organization, product design, internal production processes, and logistic processes. Based on the level reached on each of these dimensions, we identify different profiles or strategies of environmental proactivity. [ABSTRACT FROM PUBLISHER]

The paper argues that advertising messages are not capable of mediating brand choice through its effect on consumers' attitudes towards an advertised product. In stead, it suggests the similarity between overall attitudinal indexes seen in competing brands' consumers, phenomenon that might found its origin in the functional parity observed within fast moving consumer good categories, as well as in the knowledge consumers have of those goods. These markers have implications in the planning and practice of marketing communications. [ABSTRACT FROM AUTHOR]

This paper introduces the notion of competition in business models, presents the concept of virtuous cycle, and illustrates how a well-crafted business model generates superior long-run returns. Looking at strategy formulation from the point of view of business models offers new insights on fundamental strategy issues such as the threats to sustainability of competitive advantage and the [ABSTRACT FROM PUBLISHER]

The aim of this paper is to show the environmental situation of Spanish certified productive centres, as well as the effects it produces on certain indicators of business competitiveness and, especially, manufacturing performance indicators. Spanish certified productive centres do not seem to have gone beyond, in general, that threshold of strategic orientation (especially in manufacturing strategy) of environmental actions, perhaps because the facilities are older. [ABSTRACT FROM PUBLISHER]

In the current competitive environment, multinational enterprises cope with two opposite pressures: the need of being "global" and "local" at the same time. This paper examines how these forces operate and offers a typology of multinational firms' strategies to face these pressures. We suggest that multinational corporations should move to a transnational concept characterised by diversity and internal complexity [ABSTRACT FROM PUBLISHER]

This paper highlights the importance of the availability of intangible resources within the firm in order to start its international expansion. However, intangible resources are not only the cause of the firm's internationalization but also they may be a consequence of this international process. [ABSTRACT FROM PUBLISHER]