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This paper aims to provide information about the state of the art of University Social Responsibility (USR) from a regional perspective, based on a theoretical and practical development proposed by a wide net of Latin-American higher education institutions (HEIs): the USR Union of Latin America (URSULA).

The state of the art was performed through a two-year measurement process (2018–2019) conducted in 80 HEI from 12 Latin-American countries. The state of the art was constructed through a self-reported diagnosis concerning four HEI scopes of action, twelve goals, and sixty-six indicators to measure the accomplishment of USR goals.

The study's primary results were twofold: first, the verification of a dynamic model for USR consensual management and second, the understanding of USR's challenging nature for standard practices in HEIs.

This study's results contribute to creating a practical framework for USR measurement based on a regional context (Latin America). Moreover, this research underlines the discrepancy between HEIs' social performance and the need to commit to the 2030 UN sustainable development goals.

This is the first study to examine the state of USR in a region such a Latin America.

This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms.

Applying a stakeholder agency-theoretical framework, the author differentiates between three categories of AC variables: presence; composition; and resources, incentives and diligence.

The author finds that AC composition, (non)financial reporting and audit quality are dominant in the literature review. Other inputs or outputs are either too low in amount or yielded heterogeneous results, hindering clear tendencies. However, there are indications that financial expertise is positively related to financial reporting and audit quality, in line with agency theory and European regulatory assumptions.

In the discussion of potential future research, the author emphasizes, among others, the need for the recognition of innovative and sustainable AC variables, inclusion of moderator and especially mediator variables and reaction to endogeneity concerns by advanced regression models.

As the European Commission currently discusses extended regulations on AC duties and composition, this literature review highlights the huge impact of financial expertise on financial reporting and audit quality. In view of the increased monitoring duties of sustainability reporting, both business practices and regulatory bodies should increase the sustainability expertise of ACs.

This analysis makes useful contributions to prior research by focusing on attributes of AC and their impact on firms’ outputs in the European capital market, based on a differentiation between mandatory one-tier/two-tier systems and the choice model. The findings support the promotion of European evidence-based regulations, such as the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive.

Purpose – In this chapter we examine the creation and implementation processes of an arts-based recreation programme for Aboriginal youth development in Canada called Outside Looking In (OLI) to determine if and how OLI’s staff and Board members perceive the programme to be influenced by Eurocentric ideas of programming and the impact this may in turn have on achieving Aboriginal self-determination.

Design/methodology/approach – Informed by postcolonial theory, we employed a case study design and collected data using semi-structured interviews, fieldnotes and a review of archival documents.

Findings – We contend that while OLI reproduces some aspects of Eurocentric programming, it also provides avenues to contribute to Aboriginal self-determination.

Research limitations – A limitation to this research is the absence of interviews with OLI’s programme participants; nevertheless, this research provides a starting point upon which future research can build.

Originality/value – Our research provides an insight into how youth development through recreation programmes for Aboriginal peoples are created and implemented. Most importantly, it provides evidence of the need to further reflect upon the ways in which such programmes can enable Aboriginal self-determination.

The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a substitute or as a complement mechanism to board characteristics and ownership structure of Emirati listed non-financial companies.

Using substitution and complementary theories, a panel data from 48 nonfinancial companies listed on the UAE Stock Exchanges [Abu Dhabi Stock Exchange and Dubai Financial Market] during the period between 2011 and 2013 were used in the current study. A composite measure of four proxies has been used to measure the AC effectiveness, namely, AC size, independence, financial expertise and diligence. To test the hypotheses formulated for the study, a logistic regression model was used to identify the influence of a set of board characteristics and ownership structure variables on the effectiveness of the AC after controlling for firm size, auditor type, industry type and profitability.

While AC effectiveness appeared to be positively associated with board size and board independence, it is negatively associated with CEO duality. This points to a complementary governance relation. On the other hand, the negative relationship between AC effectiveness and each of institutional and government ownership suggests substitutive relations.

The main shortcoming of the current study is that it examines the influence of a certain set of corporate governance factors on the effectiveness of AC. Other corporate governance mechanisms may, however, contribute to the effectiveness of AC. The findings of the study can be used by companies’ managements and regulators in the UAE to improve the corporate governance system.

To the best of researchers’ knowledge, this study provides the first evidence about the interaction among multiple governance mechanisms required by the code of corporate governance issued by the UAE Ministry of Economy in 2009. The current paper is expected to add to the limited AC literature in Middle East and North African countries in general and Arab World in particular.

This study examines the effect of design quality (i.e. appearance, navigation, information and interactivity) on cognitive and affective involvement leading to continued intention to use the online learning application.

We assume that design quality potentially contributes to enhance the individual's involvement and excitement. An experimental prototype is developed for collecting data used to verify and validate the proposed research model and hypotheses. A partial-least-squares approach is used to analyze the data collected from the participants (n = 662).

Communication, aesthetic and information quality revealed to be strong determinants of both cognitive and affective involvement. However, font quality and user control positively influence cognitive involvement, while navigation quality and responsiveness were observed as significant indicators of affective involvement. Lastly, cognitive and affective involvement equally contribute to determining the continued intention to use.

This study will draw the attention of designers and practitioners towards the perception of users for providing appropriate and engaging learning resources.

Prevalent research in the online context is focused primarily on cognitive and utilization behavior. However, these works overlook the implication of design quality on cognitive and affective involvement.

This chapter is intended to present the onset, evolution, and decline of Compañía Minera El Zancudo, considered the largest Colombian company in the nineteenth century. Additionally, the chapter will examine its role in both the development of manufacturing industries and the introduction of modern capitalism in the country.

The case is based on secondary information collected according to a documentary research method in which the authors selected, categorized, interpreted, and confronted different sources concerning El Zancudo.

The inception and evolution of El Zancudo involved local and foreign knowledge, techniques, and capital investments that contributed to the company growing to the point of reaching the unprecedented figure of 1,350 workers in the year 1890. Its transition from a failed local mine to a prosperous and intricate business group is full of referrals and links to foreign investment, knowledge transfer, industrial development, and an orientation toward entrepreneurship that contributed to the understanding of subsequent enterprises not only in the Antioquia region but also across the entire country.

This case study was written using limited reliable secondary sources about El Zancudo. Other significant Colombian companies in the nineteenth century (Ferrería de Pacho, Ferrería de Amagá, Empresa Textilera de Samacá, and Cervecería Bavaria) and their links to El Zancudo were mentioned but not deeply analyzed in this chapter.

The clear-cut causes that led El Zacudo to close its operations within the first decades of the twentieth century are worthy of discussion, not only by scholars and business practitioners, but also by policy makers in order to understand the phenomenon and possibly prevent existing companies from failing in a similar manner.

This case brings together the scattered literature on El Zancudo and analyzes the drivers and consequences of both its rise and fall, taking into consideration the specific historical, political, and economic contexts, furthermore, it establishes some linkages between this case and other companies under similar situations.

The purpose of this paper is to perform experimental investigation and constitutive modeling of the viscoelastic and viscoplastic behavior of metallocene catalyzed polypropylene (mPP) with application to lifetime assessment under conditions of creep rupture.

Three series of experiments are conducted where the mechanical response of mPP is analyzed in tensile tests with various strain rates, relaxation tests with various strains, and creep tests with various stresses at room temperature. A constitutive model is derived for semicrystalline polymers under an arbitrary three‐dimensional deformation with small strains, and its parameters are found fitting the observations.

Crystalline structure and molecular architecture of polypropylene strongly affect its time‐ and rate‐dependent behavior. In particular, time‐to‐failure of metallocene catalyzed polypropylene under tensile creep noticeably exceeds that of isotactic polypropylene produced by the conventional Ziegler‐Natta catalysis.

Novel stress‐strain relations are developed in viscoelastoplasticity of semi‐crystalline polymers and applied to predict their mechanical behavior in long‐term creep tests.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

This paper aims to present a procedure to change the orientation of a grasped object using dexterous manipulation. The manipulation is controlled by teleoperation in a very simple way, with the commands introduced by an operator using a keyboard.

The paper shows a teleoperation scheme, hand kinematics and a manipulation strategy to manipulate different objects using the Schunk Dexterous Hand (SDH2). A state machine is used to model the teleoperation actions and the system states. A virtual link is used to include the contact point on the hand kinematics of the SDH2.

Experiments were conducted to evaluate the proposed approach with different objects, varying the initial grasp configuration and the sequence of actions commanded by the operator.

The proposed approach uses a shared telemanipulation schema to perform dexterous manipulation; in this schema, the operator sends high-level commands and a local system uses this information, jointly with tactile measurements and the current status of the system, to generate proper setpoints for the low-level control of the fingers, which may be a commercial close one. The main contribution of this work is the mentioned local system, simple enough for practical applications and robust enough to avoid object falls.