Search results

The purpose of this paper is to present the results of measuring a sample of engineering students’ perceived achievement of complex thinking at different stages of their professional training. This study intended to analyze and predict the differences in the self-perception of achieved complex thinking competency by gender, semester, course of study and high school of origin.

The methodology included applying the E-Complexity instrument to 225 university students from northern Mexico. The initial comparison of groups used the chi-square test and two supervised learning algorithms (logit regression with Lasso regularization and a classification tree).

The findings of this study indicated that the selected undergraduate degree did not reveal differences in self-perceived performance in complex thinking, while gender, semester and high school of origin had significant differences.

Among the limitations of the study is the size of the sample and the fact that it only focused on engineering students from a single educational institution; however, this limitation responds to the exploratory nature of this study and the guidance of the institutional ethics committee. With these results, it is feasible to request an extension of the sample to include other disciplines to evaluate these findings, which, although relevant, cannot be considered exhaustive.

Regarding possible lines of research, the authors propose that given the difference between students who graduated from the high school of the same institution and those who did not, a possible line of research could explore new hypotheses on whether the policies and practices of the institution’s high school emphasize the development of complex thinking skills; the teachers of this high school are trained to teach complex thinking; and the learning materials of this high school are designed to develop complex thinking skills.

Enterprise Risk Management (ERM) is a strategy and approach that enables organizations to manage risk strategically from a systems standpoint. The ERM assists businesses in structuring their systems to generate strategic flexibility (SF), which leads to increased firm performance (FP) through strategic enterprise management (IS-SEM) and strategic momentum (SM).

The study is based on data gathered in Brazil and India. The complex link was discovered using partial least square structural equation modeling (PLS-SEM) using 330 Brazilian and Indian sample sizes.

The findings show that ERM influences IS-SEM and SM, which improves SF and FP. Furthermore, the study claims that IS-SEM can help improve strategic momentum and flexibility in the face of environmental uncertainty (ENU). Thus, it indicated that specific combinations of ENU connected with ERM and IS-SEM lead to obtaining high and extremely high levels fuzzy set qualitative comparative analysis (fsQCA) post hoc analysis of strategic momentum and flexibility.

The findings help executives understand how ERM and accounting information systems (AIS) can help achieve SM and SF, hence promoting FP in situation specific ENU setups in developing economies. The findings enhance executives' comprehension of how ERM and IS-SEM can significantly contribute to achieving SM and SF, thereby driving FP in the situation-specific ENU configurations in developing economies.

Research indicated that specific combinations of (ENU) connected with ERM and IS-SEM lead to obtaining high and extremely high levels fuzzy set qualitative comparative analysis (fsQCA) post hoc analysis of strategic momentum and flexibility.

This study aims to develop a highly loaded filament with spherical metallic particles for fused filament fabrication (FFF) technology. The research focuses on optimizing powder loading, printing parameters and final processes, including debinding and sintering, to produce successful metal parts.

The optimal powder loading was identified by measuring mixing torque and viscosity at various temperatures. The filament was extruded, and printing parameters − particularly printing speed to ensure proper material flow − were optimized. Different filling patterns were also examined. After printing, the polymeric binder was removed and the parts were sintered to form the final metal components.

The optimal powder loading was determined to be 55 vol.%. The best surface quality was achieved with an optimized printing speed of 5 mm/s. Parts printed with various infill patterns were studied for differences in open, closed and total porosity, showing a strong link between porosity and infill pattern.

This comprehensive study provides new insights into manufacturing metal parts using FFF technology. It fills a gap in the literature regarding feedstock viscosity and shear rate in highly loaded metal filaments during FFF. Additionally, it uniquely examines the open, closed and total porosity of metal parts printed with different infill patterns.

The purpose of this article is to deepen on the crime of assets misappropriation (AM) in the company, collecting through a systematic review of the published scientific literature those factors or theories that are being used when writing about this type of crime, as well as the implications for the business context.

The PRISMA methodology of systematic review has been used, from which 21 articles have been included, all of them published since 2005 in scientific journals related to the financial and economic context, but also to the criminological approach.

The articles provide several factors that are currently of interest in the study of the crime of AM in the company: the type of company in which this crime occurs, the most frequent types of AM, the elements of prevention used, as well as the profile and characteristics of employees who usually commit this type of crime.

The conclusions of this article show the importance of studying this type of crime to combat it, not only because of the economic implications but also because of how it affects other spheres of the business context. The research has focused exclusively on articles written in English with the keyword “misappropriation assets”, which may have limited the inclusion of other articles of interest, although the objective of this study is precisely to evaluate the scientific interest in this specific type of Fraud.

Conclusions are drawn regarding prevention elements that are currently being used in the company to detect and combat this type of crime, as well as suggestions for future research.

This article seeks to support and encourage the study of this type of crime in business, following the sustainable development goals, which are the global goals designed to eradicate poverty, protect the planet and ensure global prosperity, among which is the promotion of business ethics and transparency in economic activities, for which the crime of misappropriation is a violation of these principles.

This study examines the effects of firm-level collective bargaining agreements (CBAs) on workers’ welfare within Spanish firms, focusing on the trade-off between wage inequality and mean wage levels within firms. Results indicate that while firm-level CBAs contribute to increased intra-firm wage inequality, they also significantly enhance intra-firm average wage levels, with these positive effects being consistently observed across firm types and employee skill levels. Most notably, the increase in mean wages tends to offset the adverse effects associated with wage disparities, thereby leading to an overall improvement in workers’ welfare within firms. These findings provide crucial policy implications, advocating for tailored approaches in supporting effective collective bargaining practices that can foster equitable wage growth and enhance workers’ welfare, particularly in smaller firms and those employing low-skilled workers. Our results underscore the importance of firm-level negotiations in shaping equitable and prosperous labour market outcomes in contemporary economic settings.

Mexico is going through an accelerated increment of the older adults population, which added to the conditions of poverty, places them in a high degree of vulnerability. Bearing this in mind, the aim of this paper is to identify which categories or factors generate the perception of subjective well-being (SWB) in older adults in Mexico.

This qualitative study was carried out in four Mexican states: Mexico City, Tamaulipas, State of Mexico and Oaxaca. Each state presents different levels of social well-being. The study participants were selected using the snowball method. In total, 41 in-depth interviews were carried out, which were analyzed with a thematic analysis approach.

Results show that older people’s SWB is related to different elements like family bonds, having good physical and mental health, personal development and practicing religion.

Results represent experiences only for people interviewed in the states in which interviews were conducted, not representing national scope. Future studies can expand the territorial scope to have a higher comprehension regarding SWB in older adults.

These findings have implications in the design of public policies and programs, for improving the delivery of social and economic services to older adults within the Mexican context.

The aim of this research is to assess the impact of the motivational dimensions of slow fashion (exclusivity, equity, authenticity, functionality and localism) on environmental and socially sustainable consumption.

The necessary information to conduct the empirical analysis was obtained through an online survey administered to consumers of slow fashion. Data processing was carried out using the partial least squares structural equation modeling (PLS-SEM) technique.

The obtained results demonstrate that exclusivity and equity significantly influence environmentally and socially sustainable consumption. However, the results indicate that authenticity and localism only have a significant influence on socially sustainable consumption and not on environmental consumption. Furthermore, the findings also reveal that functionality has a significant impact solely on environmentally sustainable consumption.

This study is based on self-reported data collected from buyers aged between 18 and 29, commonly known as Generation Z. Future research could enhance the generalizability of the findings by conducting comparative studies involving other age groups, both older and younger, who are interested in sustainable fashion. Although existing literature suggests that this generation shows a stronger preference for products and brands that promote environmentally and socially responsible practices, broadening the scope to include other demographics could provide a more comprehensive understanding of sustainable fashion consumption.

The findings suggest the importance of developing value propositions that align slow fashion with motivational factors such as exclusivity and equity. Moreover, the practical nature of these motivational dimensions is evident in maximizing their effects on environmentally friendly behaviors, care behaviors and social responsibility. It is recommended to emphasize attributes of garment scarcity, durability, degree of personalization, provenance benefits and information on the company’s social responsibility to foster environmentally and socially sustainable behaviors.

This research contributes to a better understanding of the motivational dimensions that influence sustainable consumption measures and provides valuable information for managers in the fashion industry by clarifying the attributes that act as triggers from the consumer’s perspective.

This paper analyzes the application of real options to livestock production. It evaluates the strategic flexibility in determining the optimal selling time for livestock, considering the technological and market risks involved in its production.

Based on a data sample of 300 records collected over the past 15 years, a biophysical-economic model was developed and simulated using an iterative stochastic procedure.

The alternatives that provide the highest profit growth are identified by quantifying their risk parameters and yielding strategies for enhancing the value of livestock companies.

This research aims to understand how to improve decision-making in companies managing biological assets under conditions of risk and uncertainty, using the case of livestock systems in Argentina as a basis. This case can be easily adapted to similar cases in other countries.

This study aims to examine the effect of the board of directors (BoD) structure on environmental, social and governance (ESG) performance in publicly traded non-financial firms from the perspective of agency theory, with investors as the principal, the management team as the agent, the BoD as an information system that reduces information asymmetries between them and ESG performance as a shareholder’s expectation.

Sample data is cross-sectional as of January 2023 and includes 1,695 non-financial firms listed in 59 stock markets across 54 countries. Data were sourced from the FactSet Research Systems database. The generalized least squares method was used to run quadratic and exponential models to assess the research hypotheses.

Results revealed that board size, independence, age, gender diversity and participation on other corporate boards have a nonlinear relationship with ESG performance. Board tenure is the only BoD attribute for which a nonlinear association is not found. This study found that firms with larger boards and more female board members tend to exhibit a stronger commitment to ESG performance. In contrast, companies with a board of directors consisting of independent members, advanced age, service on other corporate boards and CEO duality may struggle to prioritize positive ESG outcomes.

This study contributes to the academic discussion on BoD–ESG by examining nonlinear relationships among a large sample of publicly traded firms; providing results that could be applied internationally; using ESG data that is based on the Sustainability Accounting Standards Board's materiality framework, which identifies key ESG factors for investors; emphasizing the significance of diversity and inclusion within the decision-making bodies of public companies, thereby improving their ESG performance; and supporting the agency theory perspective and suggesting that the effect of board structure on ESG may reflect the board's focus on investors’ best interests.

Legitimacy is the perceived appropriateness of an organisation to a social system in terms of values, norms and definitions. This research analyses how customer reviews, news media and experts’ opinions influence the legitimacy perception of high-end restaurants. The aim is to understand how collective evaluators’ opinions impact the individual legitimacy perception, linking the micro and macro levels of legitimacy. This study measures and analyses the relationships and impacts of individual (customers) and collective (experts and news media) judgments to rationalise these differences in legitimacy perceptions.

This research was conducted through a combined analysis of the reviews published in news media, online customer review platforms and experts’ publications. This study elaborates a theoretical model using partial least squares structural equation modelling analysing 246 Michelin-starred restaurants in Spain.

Our findings indicate that individual legitimacy judgments are impacted by news media but not by experts. On the contrary, experts’ evaluations positively impact news media’s evaluations. The individual legitimacy perception of the Haute Cuisine restaurant is influenced by the collective judgments of news media.

The novelty of this research states the application of the multi-level legitimacy theory to analyse the relationship between news media, online customer reviews and expert evaluations, thus the individual and collective legitimacy perceptions of Haute Cuisine restaurants. Additionally, this study adds to legitimacy theory by revealing the relationships of legitimacy judgments on micro and macro levels and analysing which and how audiences perceive organisational legitimacy.