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Analyses buyer‐supplier relationships in the Spanish automotive industry. Nearly half of the companies interviewed co‐operate with customers, suppliers, and technological centres to improve their production processes, but only two companies co‐operate with their customers in component development and design. The use of just‐in‐time delivery depends on the percentage of trained employees, the use of common components and the adoption of flexible automation. A classification of the cases studied is made along a number of buyer‐supplier partnership dimensions.

Rectangular conductors play an important role in planar transmission line structures, multiconductor transmission lines, in power transmission and distribution systems, LCL filters, transformers, industrial busbars, MEMs devices, among many others. The precise determination of the inductance of such conductors is necessary for their design and optimization, but no explicit solution for the AC resistance and internal inductances per-unit length of a linear conductor with a rectangular cross-section has been found, so numerical methods must be used. The purpose of this paper is to introduce the use of a novel numerical technique, the proper generalized decomposition (PGD), for the calculation of DC and AC internal inductances of rectangular conductors.

The PGD approach is used to obtain numerically the internal inductance of a conductor with circular cross-section and with rectangular cross-section, both under DC and AC conditions, using a separated representation of the magnetic vector potential in a 2D domain. The results are compared with the analytical and approximate expressions available in the technical literature, with an excellent concordance.

The PGD uses simple one-dimensional meshes, one per dimension, so the use of computational resources is very low, and the simulation speed is very high. Besides, the application of the PGD to conductors with rectangular cross-section is particularly advantageous, because rectangular shapes can be represented with a very few number of independent terms, which makes the code very simple and compact. Finally, a key advantage of the PGD is that some parameters of the numerical model can be considered as additional dimensions. In this paper, the frequency has been considered as an additional dimension, and the internal inductance of a rectangular conductor has been computed for the whole range of frequencies desired using a single numerical simulation.

The proposed approach may be applied to the optimization of electrical conductors used in power systems, to solve EMC problems, to the evaluation of partial inductances of wires, etc. Nevertheless, it cannot be applied, as presented in this work, to 3D complex shapes, as, for example, an arrangement of layers of helically stranded wires.

The PGD is a promising new numerical procedure that has been applied successfully in different fields. In this paper, this novel technique is applied to find the DC and AC internal inductance of a conductor with rectangular cross-section, using very dense and large one-dimensional meshes. The proposed method requires very limited memory resources, is very fast, can be programmed using a very simple code, and gives the value of the AC inductance for a complete range of frequencies in a single simulation. The proposed approach can be extended to arbitrary conductor shapes and complex multiconductor lines to further exploit the advantages of the PGD.

To review the literature and identify research gaps in the role and influence boards of directors of companies have in occupational health and safety (OHS).

This was done in a scoping review built on a structured search in MEDLINE (PubMed), EMBASE, PsycINFO, Sociological Abstracts, CCInfoWeb, EconLit, Web of Science, CINAHL and gray literature. Citations and reference lists were tracked. Inclusion criteria were publication in English. Exclusion criteria were studies covering companies using subcontractors to arrange OHS, or with <250 employees.

Forty-nine studies were included. The majority contained empirical data (n = 28; 57%), some were entirely normative (n = 16; 33%), and a few contained normative claims far beyond empirical data (n = 5; 10%). Empirical studies gave no insight into the scope of impact of board activities on OHS, and no studies assess the causal mechanisms by which board activities influence OHS outcomes. Most studies focused on both health and safety (n = 20; 41%) or only safety (n = 15; 31%). Context might explain the focus on safety rather than health, but is not clearly elucidated by the studies. Several studies are describing leadership behavior, although not framed as such. A narrative summary is presented to facilitate future research.

Future research should include: (1) which board activities influence OHS, (2) how board activities influence OHS, (3) the influence of context and (4) the leadership role of boards of directors.

This study identifies a total lack of research on the basic mechanics of the relationship between boards and OHS.

The growth of mental disorders and their costs represents a public health challenge. This study aims to explore how a social club can help mitigate its impact through arts and sports workshops.

Using the social return on investment (SROI) methodology, the impact of the social club is evaluated by identifying stakeholders and quantifying their contributions. In addition, the relationship between patients’ attendance and the reduction of relapses and medication consumption is explored.

The SROI showed a positive return on investment, €12.12 per euro invested. This ratio indicates that the social club generates social value well above its initial costs. On the other hand, two stakeholders were identified as higher impact generators, and it was confirmed that sports activities generate more social and economic impact than art activities – however, the positive effects of art activities last longer over time. The study revealed a positive relationship between social club attendance and relapse reduction. Almost 90% of the participating users reported no relapses or emergency hospitalizations during the past year of attendance. In addition, a substantial decrease in medication dosage was observed. These results suggest that social clubs help stabilize mental health and reduce the burden on health-care systems.

The case study highlights the vital role of social clubs in supporting people facing mental health issues. Policymakers and health-care providers can use this knowledge to invest in more effective and sustainable mental health support activities.

This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.

The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.

Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.

This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.

This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

Antecedents and influences of workplace incivility have recently been studied in many areas of research but there is still a lack of consideration for the impact of culture. Theoretical considerations for the present research are based on the cultural dimensions of power distance and tightness/looseness because the collective levels of power distance are similar between Korea and Spain, but the collective levels of tightness/looseness are different between the two countries. The purpose of this paper is to examine whether individuals’ occupational position affects their normative reactions to incivility differently.

Participant (victim)’s (those who react to uncivil behaviors) social power (low vs high) and perpetrator’s (those who exhibit uncivil behaviors) social power (low vs high) were experimentally manipulated; all participants were randomly assigned to one of four perpetrator × victim conditions in relation to hierarchical positions (Ntot = 467).

The results suggest that the level of social and personal acceptability was greater either among Koreans than Spanish at a collective level or among people who endorsed higher power distance and tightness values. All in all, the findings highlight cultural influences on the importance of social hierarchy as a factor that can impact the people’s normative reactions to incivility.

The findings broaden our understanding of the psychology of employees in relation to incivility, by simultaneously considering the influences of culture (power distance and tightness/looseness) and social power.

This paper investigates gender disparity in investment decisions within the popular American TV show Shark Tank.

The research uses a comprehensive dataset of 925 pitches from 14 seasons and 316 episodes, covering August 2009 to May 2023.

Contrary to previous studies, the findings indicate that female entrepreneurs do n'ot face discrimination in terms of their pitching success rates, regardless of their industry affiliation. However, the authors did observe that female entrepreneurs tend to receive lower valuations, both self-assessed and in final deals. This suggests a self-imposed gender gap in venture capital and angel investing, likely stemming from lower entrepreneurial aspirations among women.

To tackle this issue, the authors propose promoting female venture capital by increasing the representation of female entrepreneurs and business angels on Shark Tank. Such role models can inspire aspiring women in these fields. Additionally, the authors believe that mixed-gender founder teams, comprising both men and women, can play a significant role in developing promising startups with viable business models.

The purpose of the paper is to analyse the entry mode choice of the Spanish companies in China, the factors that influence it and the barriers that they found.

A qualitative approach is used by interviewing the partners of management consulting firms (MCFs) specialised in internationalisation processes in China.

The decision on the entry mode choice depends on whether the firm has incentives for investment with a partner rather than the size or the international experience of the board and the top managers. The barriers faced by Spanish companies in China are related to legal issues, bureaucracy, culture, language, trust and human resources.

Companies must have a differential factor to succeed in China and use a legal form that lets them to protect this advantage regardless of the entry form chosen. MCFs pointed out the need to collaborate with local people and to rely on a management team capable of overcoming the barriers.

One of the major contributions of this study is the methodology, as the view of the consultants in the internationalisation process of companies had not been studied before.

This paper aims to shed light on the perception of the consequences of implementing home teleworking (TW) for employers and employees amid the pandemic. By doing so, the research analyzes the factors that explain employers' and employees' perceptions of home TW and the symmetry of their impact on its acceptance and rejection.

The analysis is done over the survey “Trends in the digital society during SARS-COV-2 crisis in Spain” by the Spanish “Centro de Investigaciones Sociológicas.” The explanatory variables were selected and classified using the well-known taxonomy of Baruch and Nicholson (i.e. individual factors, family/home, organizational and job-related).

The global judgment of HTW is positive, but factors such as gender, age, children in care or being an employer nuance that perception. While some factors, such as the attitude of employees toward information communication technologies (ICTs), perceived productivity or the distance from home to work, have a significant link with both positive and negative perceptions of HTW, other factors can only explain either positive or negative perceptions. Likewise, the authors observed that being female and having children on care had a detrimental influence on opinions about HTW.

A clearer regulation of TW is needed to prevent imbalances in rights and obligations between companies and employees. The authors also highlight the potentially favorable effects of telecommuting on mitigating depopulation in rural areas.

The authors have also measured not only the significance of assessed factors on the overall judgment of HTW for firms and workers but also whether these factors impact acceptance and resistance attitudes toward TW symmetrically.

This paper aims to provide an analysis of Spanish Defence National Foresight Exercise.

The analysis is based on a content analysis of public domain Spanish Defence National Foresight Exercise, and a study directed to analyse the impact on defence technological and industrial base.

Foresight studies on the defence and security environment uses hybrid methodologies, but rarely involve all the stakeholders, and specially the citizens. The authors place a particular emphasis on the impact of these defence and security foresight studies, and following policies to increase the competitiveness and advanced technologies in the future. The analysis of the Spanish contractors allows an evaluation of the roadmaps as a policy instrument for the industrial defence industry. The main challenges for the next exercises in the European countries are to increase the interest in the firms’ intelligence systems, and the participation and representation of citizens as a way to guarantee their rights. Therefore, a technology roadmap must be complemented with other more participative foresight methods.

Foresight studies on the defence and security environment have been the subject of very few systematic analyses of impact. This paper makes a contribution to such analysis.