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We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We argue that entities in both public and private sectors are failing to recognise or appropriately measure liabilities related to asbestos and that the implications of asbestos for assets and expenses in financial statements are rarely reported. While we focus on recognition and measurement implications for Australian entities, we also examine relevant requirements in other jurisdictions and for sustainability reporting.

Research Summary: Strategy research advises firms to capture generative value by continually introducing generational improvements on their existing products. This article considers a potential dark side of such strategy. We argue that generational innovation can elicit a negative near-term response from customers, as it distorts their ingrained behavioral patterns and imposes learning costs. Further, we propose that this negative effect of generational innovation will diminish when the product has a leading market position; and it will be more severe as the product's technological legacy lengthens. Using a difference-in-differences research design based on mobile game apps that multihome on two platforms, we find supportive evidence for our hypotheses and discuss the corresponding implications for strategy and technology innovation literature. MAnagerial Summary: Firms are advised to capture the value in future innovations that are spawned from their existing innovation, and they can do so by releasing improved generations of current products. This article examines a potential dark side of such strategy—that generational innovation could alienate existing customers by unsettling their ingrained behavioral patterns. Utilizing a unique dataset of mobile game apps, we find evidence of this negative effect, which tends to be weaker for market leaders but more damaging for those having already experienced numerous generational changes.

This article provides a brief and selective review of research studies examining job characteristics and the changing nature of work that have used data from the HILDA Survey. It focuses on research into job satisfaction (and job quality more broadly), working time and forms of employment.

Brand and the branding process have been regarded as a component of cultural studies even though they are more generally seen as being a subfield of business economics. Today, it is true to say that countries, cities, destinations, as well as many prominent cultural items can become brands. Thus, the primary aim of this study is to form a model proposal for how “Şile gauze”, a local authentic product, can be branded to become competitive. Strategies regarding brand, the process of brand and brand positioning are adapted to Şile gauze and conceptual research about these components are elaborated with the aim of implementing Şile gauze branding. Focus groups were carried out with participants comprising students from marketing and fashion design departments, with a framework for the branding process of Şile gauze subsequently designed in light of the findings from the focus groups. These findings revealed that the target market of Şile gauze is women and men who are in mid-high and high-income groups, who have adopted a health and comfort oriented lifestyle. Additionally, the targeting strategy for Şile gauze preferred by both focus groups was a niche targeting one with a unique positioning in the market.

PurposeStudies have explored perceptions of human resource management (HRM) system strength and how they can relate to employee-level outcomes. However, the authors understand little about the boundary conditions for such relationships. Here, the authors apply signaling theory to explain the relationship between HRM system strength and affective commitment as well as the role of an organization's communication climate and organizational collectivism.Design/methodology/approachThe authors conducted an initial study among HR practitioners (N = 115) to determine their perception of HRM system strength, its outcomes and boundary conditions. The authors then conducted a second study to increase the reliability of our earlier findings by focusing on non-HR employees (N = 179).FindingsThe findings in both studies indicate that employee perceptions of HRM system strength positively and significantly relate to affective commitment. Moreover, the results show support for the moderating roles of both communication climate and organizational collectivism. These findings are novel and extend the nomological network of employee perceived HRM system strength.Originality/valueThese findings offer valuable practical insights regarding approaches to strengthen the relationship between HRM system strength and affective commitment. In particular, we offer practical recommendations pointing to the relevance of improving the communication climate as well as the sense of belonging within the organization (organizational collectivism).

Facebook and Outlook have been popular choices for arranging physical attendance of social and business events, with clear advantages emphasised in existing literature, but not free of imperfections. Empirical literature has detected evidence of interdependence among users of these platforms; however, their implications for the possibility of herding traps have been unnoticed. This paper contributes with an original theory that demonstrates that no-attendance or low-attendance traps are a necessary and unavoidable outcome under conditions identified in empirical literature for some events—i.e. events subject to what I call ‘social participation constraints’. The main result is that some potentially desirable meetings are most likely failing to materialise due to the very design of the digital tools. Solutions are proposed to improve their designs to optimise users’ experience. Understanding the mechanism driving herding dynamics and traps that may cause digital tools to fail under interdependence should be of fundamental importance to software designers. This paper offers an accessible, self-contained, compact collection of key results that designers of social media tools and apps can use to enhance users’ experience. It can also be used to enhance business practices that apply to social media environments.

PurposePeople’s tendency to overestimate their ability to control random events, known as illusion of control, can affect financial decisions under uncertainty. This study developed an artifactual field experiment on illusion of control for a farm machinery investment.Design/methodology/approachIn an experiment with two treatments, the individual farmer was either given or not given a sense of control over a random outcome. After each decision, the authors elicited perceived control, and a questionnaire collected additional indirect measures of illusion of control from 78 German farmers and 10 farm advisors.FindingsThe results did not support preregistered hypotheses of the presence of illusion of control. This null result was robust over multiple outcomes and model specifications. The findings demonstrate that cognitive biases may be small and difficult to replicate.Research limitations/implicationsThe sample is not representative for the German farming population. The authors discuss why the estimated treatment effect may represent a lower bound of the true effect.Originality/valueIllusion of control is well-studied in laboratory settings, but little is known about the extent to which farmers’ behavior is influenced by illusion of control.

Anti-corruption knowledge and discourse emerged in the mid-1990s promoted by powerful international actors and organizations, mostly targeting countries in the ‘Third World’. In this paper, we seek to decolonize this knowledge and show how it influences the construction of national identity of former colonies. Our case is a country with a reputation as one of the most corrupt in the world: Indonesia. Long celebrated in the West for its economic growth and political stability, in 1997 the Asian Financial Crisis forced Indonesia to accept financial aid from the International Monetary Fund accompanied by harsh conditions that resulted in domestic turmoil. Using discourse-historical method, we trace how national identity was constructed in The Jakarta Post from 1997 through two decades of Western-influenced corruption-related reform. Our findings show how acceptance of Western anti-corruption discourse and knowledge early on contributed to highly negative internal constructions of Indonesian national identity, but over time, this gave way both to more positive self-presentations as well as greater critique and contestation of this knowledge. Moreover, alternative rationales for anti-corruption were asserted that drew from shared understandings of Islam and Indonesia’s independence. Overall, we show how this type of internationally dominant management and organizational knowledge (MOK) colonized how Indonesia was imagined but that contestation was possible, enabled by improvements in economic circumstances. We conclude by arguing that to understand the colonizing effects of MOK, it is necessary to look at the impact of management knowledge beyond the boundaries of organizations, including at the level of national identities.

In “Operations Research: Topics, Impact and Trends from 1952–2019,” A. Calma, W. Ho, L. Shao, and H. Li retrospectively look at 68 years of publication of the Operations Research. Using 5,440 journal articles, they highlight the top contributing countries and authors and top research methods and problems investigated. Mathematical programming is the most common research method, whereas inventory is the most investigated problem. Investigations related to pricing are growing significantly. The United States, Canada, and the United Kingdom publish the most papers, with the United States and Canada having similar publication profiles per capita. Inventory is the most popular research problem studied by North American, Asian, and Middle Eastern countries, whereas European countries focus on scheduling problems. Network visualizations of the journal’s last 10 years show dynamic programming as the most used method and pricing as the most studied problem. Coauthor networks on collaborations on both dynamic programming and pricing are also shown.

Purpose This study aims to explore the intention–action relationship of small and medium-sized (SMEs) firms with knowledge capital that declare their intention to internationalize from their inception. Design/methodology/approach The authors apply the theory of planned behavior and hand-collect a database of Chinese born globals, purely domestic firms and traditional exporting firms. The authors’ hypothesis is that Chinese born globals [or young aspiring globals (YAGs)] will strive to acquire domestic and international patents at an early stage to institutionally protect their knowledge-capital via intellectual property rights as they enter the competitive global marketplace. Findings The results confirm that knowledge-focused YAGs apply for patents at an earlier stage than purely domestic and traditional exporting firms. However, in the long run, these firms are neither demonstrating increased knowledge capital by being more innovative nor producing more valuable innovations than their counterparts. Originality/value This study tests the intention–action relationship in the context of SMEs internationalization. It contributes to the internationalization literature by identifying the internationalization pattern of born globals (YAGs) from emerging markets and providing an explanation for what happens to these firms as they mature.

This article studies the pricing problem of a seller given an initial inventory of products with heterogeneous quality, facing uncertain customer arrivals over a finite selling season. We consider various regimes depending on whether the seller inspects the inventory to assess the quality levels of the products, and whether customers examine the inventory themselves and pick their specific item of choice among the available products. We formulate the problem under each regime as a stochastic optimization model which maximizes the seller's expected profits, capturing the salient problem features such as stochastic customer arrivals, customers' choice behavior, and uncertain product qualities. As obtaining closed-form solutions or structural properties for the optimal prices is quite difficult, we explore the full information solution to the problem as an upper bound, as well as solution approaches that approximate some key problem characteristics. Finally, we substantiate our results through an extensive numerical study, focusing on the performance of the proposed pricing policies and approximations.

PurposeThe issue of building defects is a growing concern that affects all major construction stakeholders as a result of costs and time implications of reworks. The magnitude of the problem is severe with statistics highlighting defects often result in 4% of the total cost of construction of a building. Despite the importance of this problem, studies have seldom considered development of systematic approaches to enhance the quality control process in construction.Design/methodology/approachBuilding defects is a growing concern that affects all major construction stakeholders because of costs and time implications of reworks. Magnitude of the problem is severe with statistics highlighting defects often result in 4% of the total cost of construction of a building. Despite the importance, studies have seldom considered development of systematic approaches to enhance the quality control process in construction.FindingsResults indicated that poor workmanship is the main cause of building defects and incomplete works is a frequently detected defect type. Results categorised defects based on cost and frequency to identify the severity. Findings also identified four focus areas including control measures, technology use audit and inspections and promotion of best knowledge.Research limitations/implicationsThe study lacks generalisation as it covers only Victorian scenario and further studies are needed to generalise the findings.Originality/valueThe study provides a deeper understanding of the challenges currently facing the residential construction industry in Victoria, Australia, and underlines the need for developing quantitative models and methodologies to improve current processes, practices and policies for effective defects minimisation in Victoria, Australia. The systematic methodological framework can also be adopted by researches across the globe to effectively analyse the options for minimising residential building defects.

PurposeBased on experiential learning theory (ELT), this study explores the cross-level effect of team reflexivity on employee innovative behavior. The authors especially focus on the mediating effect of individual intellectual capital (IIC) and the moderating effect of empowering leadership on the relationship between the two constructs.Design/methodology/approachThis study collects data from 76 work units, which include 362 employees and their direct supervisors. A cross-level moderated mediation model was tested by using multilevel path analysis.FindingsThe results show that team reflexivity significantly contributes to employee innovative behavior. IIC mediates the above relationship. Empowering leadership not only positively moderates the relationship between team reflexivity and IIC but also reinforces the linkage of team reflexivity → IIC → employee innovative behavior.Practical implicationsThe study suggests that organizations should invest more in promoting team reflexivity and empowering leadership in the workplace. Furthermore, managers should make members aware of the importance of IIC for employee innovative behavior. They need to make efforts to enhance IIC via internal communication channels or open discussions, which facilitate IIC and employee innovative behavior.Originality/valueThis research tests the relationship between team reflexivity and employee innovative behavior and identifies IIC as a key mediator that links team reflexivity to employee innovative behavior. It also highlights the moderating role of empowering leadership in the process.

PurposeThis study aims at identifying the contribution of Industry 4.0 (I4.0) integration into supply chains (SCs) to the enhancement of SC resilience.Design/methodology/approachA scoping review was conducted so that the relevant literature on SC resilience, and I4.0 integrated into SC management was examined.FindingsThe authors summarize the main findings from existing research and propose three research directions: (1) empirical validation of the contribution of I4.0 ICTs to SC resilience; (2) explore the role of processing-actuation technologies in enhancing restorative capacity; and (3) integration between I4.0 ICTs and omni-channel strategy as a means to resilience development at consumer and retail levels. The literature on the design of resilient smart SCs is far outnumbered by works reporting applications of I4.0 ICTs at different SC tier levels. However, the authors’ scoping review organizes the information available on these themes, setting the ground for the development of new theoretical propositions.Originality/valueThe integration of digital technologies from I4.0 can fundamentally change the SC management, acting as enablers of a more effective response to disruptions. However, the digital transformation of SCs is still incipient, and literature is particularly sparse when considering the contribution of I4.0 to the resilience of SCs.

Eliminating modern slavery and ensuring gender equality are prominent themes in the UN sustainability development agenda. However, there is a paucity of empirical studies that link the two, which i...

An overview is given of the special issue on edible insects covering a number of aspects along the value change. The articles presented cover topics about producing insects both as food for humans and feed for animals, ranging from environmental impact, facility design, (left-over) substrates, the role of microbes, genetics, diseases, nutrition, to insect welfare. Possible health benefits of insects for humans and animals are discussed as well as the potential dangers in terms of allergies and chemical/biological contaminants. Regulatory frameworks are examined and assessed for remaining obstacles. The technologies dealing with the processing and extraction of proteins, lipids, and chitin were also reviewed. Consumers’ perception of insect-derived food products is discussed as well. A unique aspect of this special issue within the ‘Journal of Insects as Food and Feed’ is a first attempt to discuss the economics of the industry. The special issue concludes with a discussion of policy and challenges facing the sector.

Purpose The purpose of this study is to investigate the effects of the activity-based workspace (ABW) on employee belonging. Place attachment theory (PAT) is used as a proxy to understand and measure the belongingness of employees to their physical workplaces. Design/methodology/approach A case study of a bank’s newly retrofitted ABW office is conducted, providing fresh perspectives on the effect of ABW on employee belonging. A questionnaire survey was used to understand employee belongingness. Surveys are conducted with employees of the bank (n = 100) who experienced the transition from the conventional open-plan office with designated seats to an ABW, to understand and compare the change in employee belonging after the transition, by studying the level of belonging achieved in the space before and after. Findings The results showed that there was a positive sense of belongingness amongst employees working in the ABW space, as per the PAT framework and an increased sense of belongingness compared with the previous conventional open-plan office. However, ABWs were found to also have a negative effect on employees’ sense of control and security. Originality/value Maslow’s hierarchy of needs indicates that a feeling of belonging is fundamental to humans. The need for belonging is also applicable in the workplaces of today’s progressive corporate organisations, where there is increased pressure and incentive to appeal to and retain talent. This research was conducted in response to the huge growth in interest in activity-based working across the corporate real estate community. As there has been no prior research done in the area of the emotional need for belongingness in ABW.

Many financial incentives are time-varying due to the presence of time-limits, benefit ceilings and/or penalty thresholds. The potentially perverse effects of providing and then withdrawing financial incentives are now well-known. Whether or not these potentially perverse effects extend to other patterns of temporal variation remains unclear. The present study investigates the impact of temporal variation on the overall effectiveness of financial penalties for risky driving behaviours. Based on secondary analysis of data from a randomised field experiment, we find evidence for reductions in the target behaviour (relative to control) rather than habit persistence when penalties were temporarily ‘switched-off’. These behavioural reversals during ‘off’ weeks in a (significant) minority of participants were large enough to completely offset the positive effects of financial penalties during ‘on’ weeks. Reductions in the strength of financial penalties further undermined their effectiveness; leaving affected participants (and society) worse off than if we had done nothing at all. For safe driving and perhaps also for other behaviours where intrinsic and extrinsic motivations come into conflict, efforts to limit the potential for ‘switch off’ and maintain the strength of financial penalties (for example, by using personalised and adaptive design) should yield improvements in their effectiveness and cost-effectiveness.

Consumers often spend a considerable amount of time and resources on clothing, with the hope of influencing how others perceive them. Little is known, though, about how the clothes one wears might influence him/her to behave differently. This research examines the impact of clothes style (formal vs. informal) on consumers’ choice of healthy or unhealthy foods. We find that formal and informal clothes styles can activate different clothes-image associations and thus make consumers more likely choose a food type (healthy or unhealthy) that is congruent with a specific set of clothes-image associations, referred to as clothes-food congruence. For example, wearing formal clothes can activate such formal-clothes associations as being self-controlled and organized. Formal- (vs. informal-) clothes associations are perceived to be congruent with healthy (vs. unhealthy) food choices. Hence, we suggest that clothes-food congruence mediates the relationship between clothes-image associations and food choice. Implications for research as well as for practice are discussed.

Resumen El fraude ha sido un gran mal para las economías, la sociedad y las empresas, dada la inestabilidad e impacto que genera. Este estudio tuvo como objetivo analizar la evolución de la producción científica sobre el fraude contable en las organizaciones, a partir de un estudio bibliométrico para el análisis de tendencias. Se identificaron 246 publicaciones científicas en el periodo 1978-2019 y 394 autores. Los resultados comprueban el interés investigativo existente en el tema, señalan como tendencias temáticas la administración, la auditoría, el gobierno corporativo y la corrupción, y el riesgo se postula como la principal temática emergente. Sugieren, además, direcciones futuras para los investigadores y aportes al desarrollo investigativo del campo de conocimiento en cuestión. Clasificación JEL: M40; M41; M49. Abstract Fraud has been a great evil for economies, society, and companies, given the instability and impacts it generates. This study aimed to analyze the evolution of scientific production on accounting fraud in organizations, based on a bibliometric study for the trend analysis. It was identified 246 scientific publications in the period 1978-2019 and 394 authors. The results verify the existing research interest in the subject, pointing out thematic trends in administration, auditing, corporate governance, and corruption, with risk as the main emerging theme. They also suggest future directions for researchers and contributions to the research development of the field of knowledge in question. Resumo A fraude tem sido um grande mal para a economia, a sociedade e as empresas, dada a instabilidade e o impacto que gera. Este estudo teve como objetivo analisar a evolução da produção científica sobre fraude contábil nas organizações, a partir de um estudo bibliométrico para análise de tendências. Foram identificadas 246 publicações científicas no período 1978-2019 e 394 autores. Os resultados verificam o interesse investigativo existente no assunto, apontam como tendências temáticas administração, auditoria, governança corporativa e corrupção, e o risco é postulado como o principal tema emergente. Também sugerem rumos futuros para pesquisadores e contribuições para o desenvolvimento de pesquisas na área do conhecimento em questão.

This meta-analysis aims to shed light on the added value of the complex multidimensional view on motivation of self-determination theory (SDT). We assess the unique and incremental validity of each of SDT’s types of motivation in predicting organizational behavior, and examine SDT’s core proposition that increasing self-determined types of motivation should have increasingly positive outcomes. Meta-analytic findings (124 samples) support SDT, but also adds precision to its predictions: intrinsic motivation is the most important type of motivation for employee well-being, attitudes and behavior; yet identified regulation is more powerful in predicting performance and organizational citizenship behavior. Further, introjection has both positive and negative implications; while external regulation has limited associations with employee behavior and yields a well-being cost. Amotivation has entirely negative implications. We address conceptual and methodological implications arising from this research and exemplify how these results may inform and clarify lingering issues in the literature on employee motivation. ispartof: Organizational Psychology Review vol:11 issue:3 pages:240-273 status: published

Purpose The purpose of this paper is to empirically examine the factors driving and mitigating the experienced vulnerabilities of women undergoing the transformative service of in-vitro fertilisation (IVF), and how this influences women’s evaluations and intentions. Design/methodology/approach The conceptual framework was tested using quantitative data collected via an online survey of Australian women who have undergone IVF treatment. Hayes’ PROCESS macro was used to analyse the data. Findings The results indicate that women’s persistent goal-striving alongside their perceived personal sacrifices influence the association between their need for parenthood and their experienced vulnerability. Institutional factors such as IVF clinic technical and interpersonal quality influence these consumers’ IVF experience evaluations and word-of-mouth (WoM) intentions. Research limitations/implications This study’s results are limited to women who are undergoing IVF treatment. Further empirical work is needed to deepen the understanding of the role played by partners and other family members in women’s IVF experiences. Practical implications IVF clinics can reduce women’s experienced vulnerability by encouraging women who have a good probability of succeeding to persist in the pursuit of the goal of conceiving a child via IVF. This can be achieved by enabling and empowering them so that they give themselves the best chance during treatment, thus facilitating their control. Managing the expectations of those women with a lower probability of success is also recommended. The importance of the technical and interpersonal quality delivered by IVF clinics in influencing the positive evaluations and behavioural intentions of women experiencing vulnerabilities is further highlighted. Originality/value This study contributes to the transformative service research literature by: examining the IVF transformative experience, which has been largely overlooked; focussing on the intersection of transformative services and consumers experiencing vulnerability, which is an emerging research area; and testing a framework quantitatively that intermingles individual and institutional factors as antecedents and consequences of consumers’ experienced vulnerabilities, advancing the existing conceptual and qualitative work.

“Enabled theorizing” is a common practice in marketing scholarship. Nevertheless, this practice has recently been criticized for constraining the creation of novel theory. To advance this conversation, we conduct a grounded analysis of papers that feature enabled theorizing with the aim of describing and analyzing how enabled theorizing is practiced. Our analysis suggests that enabled theorizing marries data with analytical tools and ontological perspectives in ways that advance ongoing conversations in marketing theory and practice, as well as informing policy and methods. Based on interviews with marketing and consumer research scholars who practice enabled theorizing, we explain how researchers use enabling theories to shape research projects, how researchers select enabling lenses, and how they negotiate the review process. We discuss the implications of our analyses for theory-building in our field, and we question the notion of originality in relation to theory more generally.

The objective of this paper is to propose a novel deep learning methodology to gain pragmatic insights into the behavior of an insured person using unsupervised variable importance. It lays the groundwork for understanding how insights can be gained into the fraudulent behavior of an insured person with minimum effort. Starting with a preliminary investigation of the limitations of the existing fraud detection models, we propose a new variable importance methodology incorporated with two prominent unsupervised deep learning models, namely, the autoencoder and the variational autoencoder. Each model's dynamics is discussed to inform the reader on how models can be adapted for fraud detection and how results can be perceived appropriately. Both qualitative and quantitative performance evaluations are conducted, although a greater emphasis is placed on qualitative evaluation. To broaden the scope of reference of fraud detection setting, various metrics are used in the qualitative evaluation.

Over recent years, the field of sport for development (SFD) has seen a substantial growth in the number of initiatives leveraging sport as a means of promoting social development outcomes. Despite ...

Digitalization and development of a digital marketing strategy as a way to attract the (particularly young) audience is a prerequisite for modern artists. The COVID-19 pandemic emphasized this need even more, but even without pandemics, it is very hard for an artist to reach its public and to present its work to a wider range of audiences without utilizing digital tools. In this article, the author will present some possibilities available for artists to improve their visibility and promote their work in a new global digital art market. The importance of understanding the digital world, the audience’s preferences, and digital marketing are crucial for modern artists. The aim of this paper is to analyze the importance of the digital art market for artists in Serbia. The research was conducted using a questionnaire survey focused on 88 artists actively creating and participating in the art world, mostly from Belgrade, Serbia. After a contextualization of data, it is evident that the majority of artists from fail to generate income in the digital art market.

Aim. The presented study aims to determine the prerequisites and directions for the transformation of government regulation and support for business structures in the context of the digitalization of the economy and to propose approaches for assessing its implementation and specific tools that could help to solve problems of economic development.Tasks. The authors analyze government support for the business sector of the economy and identify its features at different stages of development; describe tools used for the management and support of business structures, identifying problems and opportunities for their successful application at the regional level to achieve sustainable economic growth in Russia.Methods. This study uses analysis and synthesis in comparative statics and in a dynamic context as well as historical, systems, and ex-ante approaches. Results. The study confirms that government regulation and support for entrepreneurship in the context of the digitalization of the economy should be considered within the framework of an integrated approach based on a dynamic analysis of indicators at the macro- and microlevel, which would make it possible to analyze the most vulnerable aspects of government support for business structures and to develop a roadmap of actions to be taken.Conclusions. The authors substantiate the necessity of using infrastructure tools in the management of entrepreneurial development in Russia to eliminate the constantly emerging and existing imbalances between the needs of digital development and lagging government influence. Adjustments that need to be made in monitoring, forecasting, planning, and control are identified. These adjustments would make it possible to implement the scenario approach to management, mitigating external and internal risks in the global market of goods and services.

Purpose This paper aims to focus on impact integrity in investment decision-making – an under-researched yet important topic – as a means for optimising investor contributions to sustainable development outcomes, including achieving the sustainable development goals (SDGs). Design/methodology/approach This conceptual paper adopts a two-step approach. First, this paper reviews existing “responsible” investment strategies and products used in practice and highlight their shortcomings in terms of optimising sustainable development outcomes. Second, drawing from the minimal standards theory, this study explores how emerging impact management practices may strengthen impact integrity in investment decision-making and mitigate shortcomings in existing “responsible” investment approaches to increase their contribution to sustainable development outcomes. Findings Current “responsible” investment approaches often do not optimise sustainable development outcomes and may facilitate “impact washing”. The theoretically grounded framework demonstrates standardised impact management practices based on a bounded flexibility approach – adaptable to different contexts within limits and assessed by skilled analysts – along with incorporating shared language and conventions supported by appropriate accountability mechanisms that can be used to mitigate shortcomings in current “responsible” investment approaches. The authors further propose accountability mechanisms to systematically involve stakeholders (including rightsholders) in decisions that impact them with effective grievance and reparation mechanisms. Such an approach, the authors argue will strengthen impact integrity and the capacity of investments to optimise contributions to sustainable development outcomes. Practical implications The findings have implications for the ability of investment markets to optimise their contributions to sustainable development and the SDGs. Social implications By highlighting shortcomings in current “responsible” investment approaches and focussing on strengthening impact integrity in investment decision-making through standardised impact management practices, the findings enhance the capacity of investment markets to contribute positively to sustainable development and the SDGs. Originality/value Despite its importance, impact integrity in investment decision-making is severely under-researched with little academic attention. This paper fills this void.

Purpose This paper aims to examine the relationship between the main decisions for designing distribution centers (DCs) and the contextual characteristics of the distribution networks. Design/methodology/approach Experts were surveyed and responses analyzed quantitatively through multivariate data techniques. This study considered four contextual characteristics that were deemed as influential for DC design: types of routes in the distribution network, quantity of DCs, distribution network levels and company size. Findings This paper evidenced which decisions are affected by each contextual characteristic encompassed in this study. This paper identified that the characteristic types of route in the distribution network must be carefully considered, as it had the greatest amount of associations with the decisions for designing a DC. Originality/value Despite its importance, most studies on design of DCs disregard the effect of the context in which DCs are inserted. This research provides arguments to support decision-making process of DCs design, increasing assertiveness of their planning. This work fulfills a literature gap by empirically examining the effect of contextual variables on the decisions related to DC design. Regarding practice, this paper addressed a fundamental issue for managers looking to design a DC, as it evidenced how contextual characteristics impact the decision-making.

This study finds that institutional investors in Australia recall loaned shares prior to shareholder meetings to exercise their voting rights as part of their effort to improve corporate governance. Recalls are increasingly common in larger firms, firms with more independent directors, and stocks with higher past returns in recent years. Recalls are associated with less support for resolutions at meetings, especially those related to the remuneration package in firms within the ASX100 and those with existing shareholder dissent. We deduce the value of votes (around 351 bps per annum) from the incremental cost of borrowing shares with voting rights around shareholder meetings.

The effect of opportunity cost on donations to private businesses: to what extent are donations to businesses during the COVID-19 crisis driven by opportunity costs?

Identify and understand the technological, organisational and behavioural drivers and barriers for the uptake of the novel microbial technologies by arable farmers

Prolonging dairy cattle longevity is regarded as one of the options to contribute to a more sustainable milk production. Cattle longevity is a direct result from culling decisions, which is primarily driven by economic considerations. As a consequence, at the herd level, cattle longevity can have effects on the efficiency of dairy production. This study investigates the technical inefficiency of dairy input, and its association with cattle longevity under Dutch commercial dairy production conditions, using a two-stage data envelopment analysis (DEA) approach. First, the technical inefficiency of capital, labor, land, seed & crop protection expenses, veterinary services, livestock purchase & services, feed purchase, miscellanea, livestock units and total input on total farm revenues was computed using DEA. Secondly, a bootstrap truncated regression analysis was applied to identify the association of cattle longevity with the evaluated input-specific and total input scores for technical inefficiency. Data were compiled from performance and accountancy records of 1,037 commercial Dutch dairy herds over the period of 2007 to 2014. In general, Dutch dairy farms displayed a relatively good overall technical efficiency, represented by an average inefficiency score of 0.09. The economic benefit of extending cattle longevity was evidenced by the negative association of cattle longevity with total input inefficiency. Of the evaluated inputs, the utilization of livestock units and feed was most efficient, with inefficiency scores below 0.26. This contrasts with the poor input efficiency of capital and livestock purchase & services with inefficiency scores around 0.52. Although the strength of the evaluated associations was generally low, the regression results illustrated that, except for labor, the age of culled cows was significantly negatively associated (P < 0.05) with each of the input inefficiencies. This contrasts with the significant associations of input inefficiencies with lifetime milk production, which were mostly positive. Since lifetime milk production is driven by length of cattle lifespan in combination with production level of the cows, the reverse direction of the associations with the two longevity indices illustrates that prolonging cattle longevity can improve efficiency performance of a dairy farm as long as the milk yield per cow remains unchanged.

Microbial applications contribute to more sustainable agriculture by stimulating plant growth, increasing resistance to pests and diseases and relieving stresses from climate change. To stimulate the adoption of microbial applications, it is important to understand the underlying reasons for farmers' adoption decision. In this article, we investigate the behavioural drivers and barriers associated with the likelihood to adopt microbial applications. We employ the Behaviour Change Wheel and its capability, opportunity, motivation-behaviour (COM-B) model. Data were collected via an online survey among 196 Dutch and German arable farmers. We find that trust in microbial applications is an important driver and that lack of knowledge and professional support are barriers for the adoption of microbial applications. On this basis, we recommend three interventions: i) norm creation and enablement, ii) education and learning, and iii) trust building by providing incentives. The acceptance and success of a behavioural intervention depends on the choice of the interventionist. For instance, the role of governmental institutions in enforcing the adoption of microbial applications is perceived as problematic by farmers. Instead, farmers expect advisers and farmer organisations to become active in knowledge transmission and field studies., Availability of datasets: Data sets for this publication can be found here at: https://osf.io/ey5sd/?view_only=4c06be3445594768ac20dcbbda6499f0. Please note that in line with GDPR guidelines, access to the datasets from this study are by request only as the data contains the personal information of study participants. Please contact the authors for the password (Corresponding author e-mail addresses: annika.tensi@wur.nl (A.F. Tensi), frederic.ang@wur.nl (F. Ang), ine.vanderfels@wur.nl (H.J. van der Fels-Klerx)). DOI address for the dataset is: DOI 10.17605/OSF.IO/EY5SD

A large number of teachers remain anchored in traditional teaching methods, so that in order to achieve a real revolution in teaching-learning processes, a change in the mentality and attitude of the teacher must be generated, terms such as innovation, student-based learning or active methodologies become a reality. Also, the experience shows how students learn what is useful to them with social value at the same time that they are aware that their only source of information is no longer the teacher: students have knowledge at their fingertips thanks to information technologies and the teacher should take this opportunity to build a new teaching framework. Due to the above requirement, the main objective of this TFM is to design an educational innovation proposal applying the methodology of Project-Based Learning, implementing collaborative Learning through the design of activities and work dynamics as well as the choice of ICT tools for teaching of Business Economics in the 2nd year of High School. Through the result of the work done on that proposal, we can conclude that, the application of the PBL methodology with ICT can allow us to achieve that the degree of interest and motivation regarding the subject of Business Economics is strengthened and intensified by showing students how the contents of Business Economics are linked to their reality, and that the use of digital tools and collaborative working techniques improve their digital and teamwork skills. Un número elevado de docentes siguen anclados en métodos de enseñanza tradicionales, de modo que para conseguir una verdadera revolución en los procesos de enseñanza aprendizaje, se debe generar un cambio en la mentalidad y en la actitud del docente así, términos como la innovación, el aprendizaje basado en el alumno o metodologías activas sean una realidad. Asimismo, la experiencia muestra como los alumnos aprenden aquello que les reporta utilidad con valor social al mismo tiempo que son conocedores que, su única fuente de información ya no es el docente: los alumnos tienen el conocimiento a su alcance gracias a las tecnologías de la información y el docente debe aprovechar esta oportunidad para construir un nuevo marco de enseñanza. Debido a la exigencia anterior, el objetivo principal de este TFM es diseñar una propuesta de innovación educativa aplicando la metodología del Aprendizaje Basado en Proyectos, poniendo en práctica el Aprendizaje colaborativo a través del diseño de actividades y dinámicas de trabajo así como la elección de herramientas TIC para la enseñanza de la materia de Economía de la Empresa de 2do de Bachillerato. A través del resultado del trabajo realizado en dicha propuesta, podemos concluir que, la aplicación de la metodología del ABP con TIC puede permitirnos conseguir que el grado de interés y motivación respecto a la materia de Economía de la Empresa se potencie e intensifique al mostrar a los alumnos cómo los contenidos de la materia de Economía de la empresa se vinculan a su realidad, así como que el uso de herramientas digitales y las técnicas de trabajo colaborativo consigan mejora sus competencias digitales y de trabajo en equipo.

En la actual situación económico-financiera las empresas desempeñan un papel fundamental, ya que realizan una buena gestión empresarial, garantizan la organización adecuada de los empleados y su seguridad. Y se enfrentan a diversos riesgos operacionales como cambios en la demanda de los clientes, incremento de costes, interrupción de suministro etc. Para ello, toman medidas y disponen de recursos para implementar mecanismos de control para minimizar los riesgos procedentes del entorno. Unos de los riesgos a controlar por la empresa es la adecuada gestión de la tesorería. El presupuesto de tesorería es un instrumento para lograr una gestión financiera de la empresa, maximizar los resultados financieros, así como la liquidez. Sirve para que tengamos una visión a futuro de los fondos que tiene la empresa, así como las desviaciones que nos alejan de nuestro objetivo. Una adecuada gestión del circulante es a través del control de la evolución de las ventas y los periodos medio de cobro a los clientes. En el presente trabajo estimaremos de manera mensual, además de las ventas, los aprovisionamientos, gastos, inversiones y financiación de la empresa, para determinar si el presupuesto de tesorería es realista y el grado en que le afectan los cambios del entorno que no son controlables por la empresa. Ya que pequeños cambios en los flujos económicos se verán reflejados en los flujos monetarios Facultad de Ciencias de la Empresa Universidad Politécnica de Cartagena

League regulators aim for an equitable competition where each team has an equal chance of winning the championship, termed competitive balance. It is generally assumed that closed leagues with stricter labor market regulations should demonstrate better competitive balance than open leagues with promotion and relegation. The aim of this research was to examine the competitive balance between and within seasons in the closed Australian National Rugby League (NRL) and open English Super League using five measures of concentration and dominance. Overall, the closed NRL competition demonstrated superior competitive balance. The practical and theoretical implications of the findings are discussed.

The transformation of state-owned enterprises (SOEs) has been a central point of Vietnam’s economic reforms commencing in the late 1980s. This transformation has led to significant changes in compe...

For service researchers, contributing to academic advancement through academic publications is a raison d’être. Moreover, demand is increasing for service researchers to make a difference beyond academia. Thus, service researchers face the formidable challenge of writing in a manner that resonates with not just service academics but also practitioners, policy makers, and other stakeholders. In this article, the authors examine how service research articles’ lexical variations might influence their academic citations and public media coverage. Drawing on the complete corpus of Journal of Service Research ( JSR) articles published between 1998 and 2020, they use text analytics and thereby determine that variations in language intensity, immediacy, and diversity relate to article impact. The appropriate use of these lexical variants and other stylistic conventions depends on the audience (academic or the public), the subsection of this article in which they appear (e.g., introduction, implications), and article innovativeness. This article concludes with an actionable “how-to” guide for ways to increase article impacts in relation to different JSR audiences.