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Introduction Zinc weight per unit area is a crucial factor in the durability of galvanised parts with respect to corrosion and may be correlated with the thickness of the galvanised coating by means of the latter's density. Thus, the thicker the coating, the longer the part is bound to last.

This paper aims to analyze the economic-financial performance (EFP) and value creation (VC) in the Brazilian construction industry.

Based on the theories of strategy and finance, a quantitative-qualitative, descriptive and explanatory and applied study was carried out, contrasting the performance of the Direcional company and the civil construction industry – both listed on the Brazilian Stock Exchange and the Over-the-Counter Market (B3)

The analysis of the EFP in the Brazilian construction industry shows that EZTEC, Helbor, Trisul and Direcional were the companies with the best EFP in the period. The analysis of the Economic Value Added (EVA®, henceforth EVA), as a VC metric and basis for assessing the relative technical efficiency score by Data Envelopment Analysis (DEA®, henceforth DEA), revealed that the companies Direcional, EZTEC, MRV and CR2 were considered efficient throughout the period covered. The multicriteria methodology for empirical testing of the EFP and VC allowed not only contrasts Direcional's results with the other companies of the construction industry but also offered a complementary tool for comparative analysis of enterprises of different sizes, structures and realities.

Regardless of any contextual limitations, from a theoretical point of view, the research not only helps fill the research gap aforementioned but also expands knowledge on the topic and demonstrates how this multi-criteria methodology (integrating DEA and EVA) can be used to assess EFP and VC in addition to traditional tools. However, this new approach evaluates, at the same time, corporate and sectorial effectiveness by contrasting the efficiency and efficacy (simultaneously) in the generation of performance and value of a company in relation to the industry.

Significant implications for managerial practice could be noted by offering a tool to improve company performance and creating a competitive benchmarking process for analysts, investors, managers, financing agencies, shareholders, policymakers and business owners, as well as organizations and sectors in similar situations – who need to assess the EFP and VC holistically and improve their decision-making processes.

The uniqueness and innovation of this research come from the original multi-criteria methodology developed, applied and validated for analysis of EFP and VC. This methodology was operationalized through DEA applied to the companies' EVA, making it possible to compare corporate results and those of the whole industry in a balanced way – an unexplored issue in the literature, especially in emerging economies, opening several avenues for future research.

Este artículo tiene como objetivo analizar el desempeño económico-financiero (DEF) y la creación de valor (CV) en la industria de la construcción brasileña.

Con base en las teorías de estrategia y finanzas, se realizó un estudio cuanti-cualitativo, descriptivo, explicativo y aplicado, contrastando el desempeño de la empresa Direcional y de la industria de la construcción civil, ambas cotizadas en la Bolsa y Mercado Extrabursátil Brasileña (B3).

El análisis de la DEF en la industria de la construcción brasileña muestra que EZTEC, Helbor, Trisul y la Direcional fueron las empresas con el mejor desempeño en el período. El análisis del Valor Económico Agregado (en adelante EVA), como métrica de CV y base para evaluar el puntaje de eficiencia técnica relativa mediante Análisis Envolvente de Datos (en adelante DEA), reveló que las empresas Direcional, EZTEC, MRV y la CR2 se consideraron eficientes durante todo el período cubierto. La metodología multicriterio para pruebas empíricas de la DEF y CV permitió no sólo contrastar los resultados de la Direcional con los de otras empresas del sector de la construcción, sino que también ofreció una herramienta complementaria para el análisis comparativo de empresas de diferentes tamaños, estructuras y realidades.

La singularidad y la innovación de esta investigación provienen de la metodología original multicriterio desarrollada, aplicada y validada para el análisis de DEF y CV. Esta metodología fue operacionalizada a través de DEA aplicado al EVA de las empresas, permitiendo comparar los resultados corporativos y los de toda la industria de manera equilibrada – un tema inexplorado en la literatura, especialmente en las economías emergentes, abriendo varias vías para futuras investigaciones.

Independientemente de las limitaciones contextuales, desde un punto de vista teórico, la investigación no solo ayuda a llenar el vacío mencionado anteriormente, sino que también amplía el conocimiento sobre el tema y demuestra cómo esta metodología multicriterio (integrando DEA y EVA) puede utilizarse para evaluar el DEF y CV además de las herramientas tradicionales. Sin embargo, este nuevo enfoque evalúa, al mismo tiempo, la efectividad corporativa y sectorial contrastando la eficiencia y eficacia (simultáneamente) en la generación de desempeño y valor de una empresa en relación con la industria.

Se podrían observar implicaciones significativas para la práctica gerencial al ofrecer una herramienta para mejorar el desempeño de la empresa y crear un proceso de evaluación comparativa competitivo para analistas, inversionistas, gerentes, agencias financieras, accionistas, formuladores de políticas y propietarios de negocios, así como organizaciones y sectores en situaciones similares, que necesitan evaluar el DEF y el CV de manera integral y mejorar sus procesos de toma de decisiones.

The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies.

Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Over-the-Counter Market (B3), covering 20 years period.

The results indicate that IC positively influences profitability, corporate return and organizational value sustainably; the most intangible-intensive Brazilian companies listed on B3 presented more robust results than the least intangible-intensive; and IC contributes to a systematic increase in EFP and VC over time.

Using a well-established metric, the IC-INDEX, the IC and its effects were measured, obtaining theoretical contributions (expanding the understanding of the IC influence in sustainable EFP and VC from a long-term perspective – one subject still unexplored in the literature); and empirical (increasing the understanding of the IC’s role as a driver of competitiveness, performance and organizational value).

This study increases the understanding of the theoretical and practical effects of IC, also providing a competitive benchmarking process to access sustainable EFP and VC of companies and their industries.

The originally applied and validated proposal extends existing theory by offering a set of indicators to scale the contribution of IC to competitiveness from the perspective of long-term (historical) corporate outcomes.

This study aims to investigate the impact of the ethical management of data privacy on the overall reputation of businesses.

A conceptual model was proposed and tested. Data were collected from 208 small and medium-sized enterprises (SMEs) in the textile industry in Valencia, Spain using a survey instrument. Partial least squares (PLS) allowed for the analysis of the data collected.

The theoretical model explains 46.1% of the variation in the organisational reputation variable. The findings indicate that ethical data privacy has a beneficial effect on an organisation's reputation and eco-innovation. The findings also demonstrate how eco-innovation drives the development of new knowledge and green skills that, in turn, communicate to stakeholders a company's ethical commitment. These results should encourage SMEs to invest in data privacy in order to meet the needs of the SMEs' increasingly technology- and environment-sensitive stakeholders and to improve their reputation.

This study provides the first empirical evidence that ethical data privacy management has a positive impact on the reputation of firms. Furthermore, the originality of the research derives from the analysis of the results from an environmental perspective. Indeed, this study shows that effective data privacy management can indirectly support organisational reputation through eco-innovation and green skills.

Work-related stress is a significant occupational health issue. Stress cannot be viewed separately from the perceptual or interpretive act by the individual. Self-efficacy is a personal characteristic that explains a high proportion of variation in the performance of school principals.

The current study examines if the COVID-pandemic is related to burnout among school principals. Additionally, the study analyzes if the self-efficacy of school principals plays a mediating role in the impact that the COVID-19 crisis had on their burnout level. To explore this, the authors used survey data of 981 Flemish school principals.

The findings indicate that the COVID-19 pandemic is related to feelings of burnout among Flemish school principals. In addition, self-efficacy mediated the relationship between the COVID-19 scale and the four core subscales of burnout: exhaustion, mental distance, emotional impairment and cognitive impairment. No mediating effect of self-efficacy was found for the secondary symptoms of burnout, psychological distress and psychosomatic complaints.

This paper emphasizes the importance of school principal's self-efficacy experiences for crisis management. Implications for school leadership training and support are discussed.

The primary objective of the study is to explore and elucidate the relationship between spirituality and workplace performance. This study aims to fill a gap in the existing literature by presenting a theoretical–methodological framework that incorporates various aspects and research propositions, differentiating them based on specific mediating variables.

This research uses a systematic literature review methodology, analyzing 95 articles published over 20 years (2002–2022). This approach is designed to collate and synthesize evidence supporting the proposed relationship between spirituality and workplace performance and to understand the nuances of spirituality’s influence on performance.

The systematic review reveals recurring mediating constructs and various established theoretical–empirical relationships between spirituality and workplace performance throughout the study period. It highlights the significant role of spirituality in enhancing worker well-being, engagement and productivity.

This study addresses the impacts on societal views of work, employee well-being and organizational culture, especially considering the growing discussions around holistic and spiritually inclusive workplaces.

This paper introduces originality by presenting a theoretical–methodological framework that emphasizes five distinct research propositions. These propositions, rooted in a comprehensive literature review, provide insights into how spirituality might influence workplace performance through various mediating variables.

Despite striving for resilience and a sustainable urban future, European cities face a multitude of crisis caused by both natural and human-induced risks. This paper asks two key questions: How have cities experienced and managed crises situations they encountered? and What are the plans and actions for embedding sustainability at a local level within a clear decision-making structure? Hence, it aims to examine urban resilience in the context of urban crisis and the associated health concerns that took place because of crisis situations, while identifying sustainable urban development initiatives and strategies that were conceived and implemented beyond crisis.

An evidence-based analytical approach is undertaken following two lines of inquiry. The first is case-based and identifies 11 cities that have experienced crisis situations and a further 10 cities that have instigated urban resilience strategies. The second is theme-based and engages with identifying strategies relevant to sustainable urban development at city and project levels. The outcomes of the two lines of inquiry are verified by mapping the lessons learned from the analysis to recent international guidance and a further co-visioning workshop with 6 experts.

The evidence-based analysis reveals key lessons which were classified under two primary types of findings: (a) lessons learned for a future urban resilience resulting from the 1st line of Inquiry (case-based) and (b) lessons learned for a future sustainable urban development resulting from the 2nd line of inquiry (theme-based). The verified lessons provide four areas that can be utilised as key priorities for future urban resilience and sustainable urban development including (a) Governance, effective communication, and decision making for city resilience and urban sustainability; (b) the social dimension of resilience and participatory practices for sustainable urban development; (c) from implicit strategies for health to positive impact on health; and (d) diversification of initiatives and localisation of sustainable development endeavours.

There is always limitation on what a bibliometrics analysis can offer in terms of the nature of evidence and the type of knowledge generated from the investigation. This limitation manifests in the fact that the analysis engages with the body of knowledge but not based on engaging physically or socially with the contexts within which the cases took place or through empirical investigations including systematic observations, focused interviews, and attitude surveys. While the study does not generate empirical findings, the rigour of the bibliometrics analysis offers a credible and reliable evidence on how cities experienced and managed crises situations and their current plans and priority actions for embedding and localising sustainable development measures.

This research conveys significant implications for policy, practice, and action in that it crystalises the view that understanding urban resilience and sustainability, at the city or urban level, requires coupling the two. The findings offer a solid foundation for a more contextualised, evidence-based examination of urban resilience and sustainability during and beyond crisis. Highlighting urban and health challenges that emerged from experienced crisis situations, how these were managed and developing an understanding of sustainable urban development and local resilience strategies elucidate insights that can be adopted and acted upon by city councils and built environment practitioners.

The analysis provides comprehensive insights into urban resilience and sustainable urban development at both city and continental Europe scales in the form of key lessons that represent the first step towards developing rudiments for building a better urban future. Little is known about resilience and sustainability at these scales. The originality of this work lies in the breadth and depth for capturing an inclusive understanding of urban resilience and sustainable urban development based on systematic inquiry and scrutinising the body of knowledge emerged over the past 2 decades.

The purpose of this paper is to assess the current state of performance measurement (PM) in academic literature and in the automotive supply chain (SC). The research question is to what extent PM systems (PMS) in academic literature and in industry are applicable in automotive logistics.

The authors use a combination of a systematic literature review (SLR) and an industry survey. The SLR is used to identify literature on design aspects for PMS and current PMS reported in academic literature. The survey adds an industry perspective and is used to validate the design aspects found in literature. The synthesis aims to deliver both, current research gaps and needs in industry.

The findings from SLR indicate, there is a broad base of literature regarding design aspects for PMS. Literature on PMS in context of automotive logistics is nevertheless rare. The industry survey leads to the conclusion that conformity with design aspects from literature increases added value of PMS. Nevertheless, current PMS show improvement needs in automotive context. Academic literature lacks detailed process orientation, transparency and is seen as too high level to be helpful for practitioners. For systems in industry, the SC perspective can be improved. In addition, applicability for continuous improvement is identified as research need in industry and literature.

Due to the selected survey approach, additional research is required to obtain more generalizable results. To increase reliability and validity, a selection of the findings should be further analyzed, e.g. by focusing on regions outside Western Europe or a more in depth analysis of selected aspects. In addition insights into selected research topics highlighted in the paper should be assessed in detail by applying different methodologies (e.g. case studies) to validate the findings.

The findings add to the research on PMS. Latest academic literature is reviewed. The findings are combined with an industry perspective. The combination of SLR and a broad survey enables us to draw conclusions which are relevant for researchers and practitioners alike. Where academic research should focus more on the practical applicability, industry can benefit from the findings by integrating a more holistic perspective into their PMS, especially with a SC wide evaluation.

This paper aims to inform the promotion of sustainable modes of transport. For this purpose, it deploys a means-ends framework as a type of second-order cybernetics and uses it to explore cognitive transport mode choice structures.

The empirical study relies on a purposive sample and a qualitative research methodology known as laddering. It is aimed at the identification and comparative analysis of the cognitive means-ends structures of transport users.

The results reveal more positive and complex associations for the car than for public transport. Two main positive means-ends structures are identified for public transport, one related with the relaxation and the other with doing useful things while travelling. Dominant positive structures for the car are related with self-confidence, satisfaction and personal freedom. Negative means-ends structures in addition reveal important justifications and rationalizations for car use.

Based on the identified distinct means-ends elements and structures, this study holds important implications for developing a communications strategy and policy interventions seeking to promote public transport.

Means-ends theory is proposed as an integrative cybernetic framework for the study of stakeholders’ (customers’) mental models. The empirical study is the first to concurrently and comparatively examine positive and negative means-ends chains for the car and for the public transport modes.

This paper aims to examine the role of the spouse, specifically the husband, for the woman manager's career by focusing on the gender role construction between spouses, and the relationship of these roles to the woman's career.

The topic was investigated within a Finnish context by analyzing the narratives of 29 female managers. A common feature among the women was their managerial position and extensive work experience. All the women had or had had one or more spouses in the course of their careers, and all but one were mothers, mostly of teenage or adult children.

A typology distinguishing five types of spouses was constructed: determining, supporting, instrumental, flexible, and counterproductive. The results suggest that fluidity in gender roles between spouses is associated with the woman manager's sense of success and satisfaction in her career compared with more conventional gender role construction. It seems that traditional gender roles between spouses can be one reason for women's difficulties in attaining (top) managerial positions in Finland.

The study contributes to the prior literature concerning the work‐family relationship by extending research into an area so far overlooked: namely, the role of the spouse in relation to the woman manager's career. The study calls into question the straightforward and unequivocal view of the family – so typical in discussions about work‐family issues – by showing the many different meanings that women managers attach to one of the family members.