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This systematic review of literature purposes to explore the impact of climate change on Mexico's water resources, exploring the impacts and efforts to address the problem as well as their effectiveness.

The researcher relied on several tools to obtain scholarly articles. The primary approach was using preferred reporting items for systematic reviews and meta-analyses. The Journal Impact Factor was an important consideration for the inclusion and exclusion criteria. The work also excluded all journals predating 2009. The work emphasized using journal articles. However, it consulted textbooks and documents from the government and water conservation sources. Contextually the sources with the highest Journal Impact Factor index were selected, paying heed to their relevance to the topic under investigation. Fifty sources out of seventy were included in the systematic review.

Mexico's already strained water resources have been negatively impacted by climate change, behooving the Mexican government to implement various mitigative strategies. However, scholars reported mixed results on the effectiveness of the various policies and programs implemented by the Mexican government. Key impediments to sustainable implementations entailed the political and social contexts surrounding the conservation policies in Mexico.

Numerous articles have explored the impact of climate change on Mexico's water resources, but many focus on a specific aspect. This work took a holistic approach, synthesizing multiple impacts and providing a sociological perspective on the effects, mitigation efforts, and implementation challenges.

The purpose of this paper is to explore the relationship between climate change and internal migration in the Americas.

A systematic literature review type of research synthesize the state of knowledge; it was searched through the Web of Science, Scopus, Google Scholar, among other databases, for articles that focused on climate migration, gender, water stress and models for predicting movement.

Decreased water availability and increased prevalence to water-related disasters causes internal migration. Also, male out migration is quite prevalent in South American nations with women being left to take care of the families.

There is a need for further primary research to analyse what actions the Americas are taking to carve out a large policy-making space for themselves in climate change and internal migration.

The 32 papers explored in the discussion section present a novel insight into climate change, water usage, gender and internal migration. The papers also elucidate that cultural and ideological conflicts are bound to occur as the communities move with the receiving society finding it hard to accommodate the needs of the climate migrants.

The relationship between risk and return has been widely analysed in the scope of listed companies. However the present literature leaves uncovered an important study area with regards to privately held firms. In order to cover this gap, this study analyses the risk-return trade-off in the context of private enterprises. Furthermore, the authors incorporate the contingent effect of being a family firm on the abovementioned relationship.

Using information from the SABI (Sistema de Análisis de Balances Ibéricos) database, a sample of 2,297 private manufacturing firms were analysed for the period of 2009–2016. So as to ascertain the proposed hypotheses, dynamic panel data methodology was applied. Specifically, the authors estimated the two-step general method of moments (GMM).

The obtained findings reveal that, according to prospect theory arguments, privately held firms adopt a conservative attitude toward risk when results are higher than a target level, while becoming risk seeking when results are lower than a target level. Moreover, the fact of being a family firm softens the risk-return relationship both when performance is above the target level and also when firms find themselves in the lowest performing case.

This article is, to the best of the authors' knowledge, one of the first studies dealing with the risk-return relationship in a privately held firm context. Moreover, the inclusion of being a family firm as a contingent factor in the abovementioned link is a complete novelty.

La relación riesgo-rentabilidad ha sido ampliamente analizada en el ámbito de las empresas cotizadas. Sin embargo, la literatura existente deja al descubierto una importante área de estudio en relación con las empresas no cotizadas. Para cubrir esta brecha, el presente estudio analiza el binomio riesgo-rentabilidad en el contexto de empresas privadas. Adicionalmente, incorporamos el efecto contingente de ser una empresa familiar sobre esta relación.

Utilizando información de la base de datos SABI (Sistema de Análisis de Balances Ibéricos) se analizó una muestra de 2.297 empresas manufactureras privadas para el período 2009–2016. Para comprobar las hipótesis propuestas se aplicó la metodología de datos de panel, específicamente, utilizamos el Método de los Momentos Generalizado (GMM).

Los resultados muestran que, de acuerdo con la Teoría Prospectiva, las empresas no cotizadas presentan una mayor aversión al riesgo cuando su nivel de rentabilidad es superior al valor de referencia establecido, mientras que presentan una mayor propensión al riesgo cuando su rentabilidad es inferior al valor de referencia. Además, el hecho de ser una empresa familiar suaviza la relación riesgo-rentabilidad en ambos escenarios.

Este es uno de los primeros estudios en abordar la relación riesgo-rentabilidad en el contexto de empresas no cotizadas. Además, la inclusión de ser una empresa familiar como factor contingente es completamente novedosa.

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

The chapter begins by examining the origins of sociology of sport in Spain, which dates back to the transition to democracy, during which period sport became transformed progressively from an object of social concern into an object of sociological study. It then goes on to analyse the main factors of activation in particular processes of university teaching staff accreditation which acted as catalysts for the set of processes that fostered the emergence of sociology of sport in Spain. Lastly, the principal study fields are analysed by grouping them into three areas: sport and society, social attitudes to sport and sport facilities and organisations. In the conclusion, an assessment is made of contributions made to the speciality as well as of sociology of sport’s progressive internationalisation, a rare phenomenon prior to 2005 which is now regarded as a major indicator of the maturity of the discipline.

This paper aims to analyze the evolution of digital and smart technologies and their relationship with different themes within marketing journals. In addition, this study has included the evolution of digital and smart technologies in relevant International Marketing (IM)/International Business (IB) journals to describe the impact of technology on this specific area to draw some interesting conclusions.

A bibliometric approach is applied in this research using science mapping analysis to visualize and reveal the evolution of smart and digital technologies in this specific academic area.

By combining science maps with performance indicators, the results of this study suggest that new technologies are related to eight main topics within marketing journals: implementation-completion, perceptions, behavior, market competition, adoption-diffusion model, social media, competitive advantage and disruptive technology. Additionally, this work provides new avenues for future research. When analyzing IM and IB journals, the findings highlight six thematic areas: perceptions-eWOM relationship, innovative foreign markets, performance determinants, Japan, industrial research and China.

This study contributes theoretically to developing and describing a framework for research in smart and digital technologies in the general marketing and international marketing/business fields. It adds a coherent perspective on the points of contact in marketing evolution, where smart technology has a meaningful role. This study outlines the changing questions surrounding the touchpoints as well as emerging research topics.

The insufficient attention given up to now by Spanish academic researchers to quality in tourism, does not by any means invalidate the generalised conviction that the subject has a basic influence on the competitive future of Spanish tourism. Quality has become a key dimension of the tourist product and of tourist enterprise. For this reason a profile of the lines of research developed by Spanish experts on the subject has been undertaken in the article, in order to provide a retrospective overview. This effort remains limited, though we are beginning to see the creation of research centres which will, in the forseeable future, set the pace in this area of specialisation.

This study examines the role of universities in the social entrepreneurship ecosystems (SEEs) in Latin America from the perspective of female academic staff, administrators and outreach workers of universities in the region.

Using a qualitative approach, the study scrutinises in-depth interviews conducted with 24 women from eight Latin American universities.

The findings underscore the pivotal role of universities in promoting social entrepreneurship through knowledge generation, entrepreneur training, network enhancement and the promotion of equity. They also highlight the importance of incorporating a gender perspective into university programmes and practices.

The qualitative nature and small, diverse sample of this research inherently limit its scope. However, these limitations arise from the exploratory approach adopted, which was confined to eight Latin American countries. Further comparative studies in different contexts are needed to deepen the understanding of the dynamics involved.

Universities should offer more tangible support and training in social entrepreneurship with a gender focus. Governments can create incentives for universities to prioritise their contribution in this area.

The study emphasises the potential of women-led social entrepreneurship initiatives to generate positive impact, underscoring the need for inclusive supportive environments.

By providing insights on the role of Latin American universities in SEEs from a gender perspective, this study contributes to limited literature on the intersection of social entrepreneurship, gender, higher education and geographic context in the region. The research underscores the need to further explore how gender and regional dynamics influence social entrepreneurial ecosystems.

The effects of board composition on performance have long been discussed in management research using fractionalization measures. In this study, we propose an alternative measurement approach based on board polarization.

Using an exploratory analysis and applying the polarization measure to German Deutscher Aktienindex (DAX)-, Midcap-DAX (MDAX)- and Small Cap-Index (SDAX)-listed companies, this paper applies the polarization index to examine the relationship between board diversity and performance.

The results show that the polarization concept is well suited to measure principal-agent problems between the members of the management and supervisory boards. We reveal that board polarization is negatively associated with firm performance, as measured by return on investment (ROI).

This exploratory study shows that the measurement of board polarization can be linked to performance differences between companies, which offers promising starting points for further research.

Educational change and innovation have been a clear priority in educational systems across Europe in recent years. In this chapter, we reflect on the role played by educational evidence in shaping school practices in the Catalan context. Situated at a crossroads between social cohesion and strong regulations, Catalan schools are navigating a hybrid system marked by increasing autonomy and the educational tradition with an increased interest in accountability and quality assessment through rigid standards and designs.

Despite the Catalan administration's recent promotion of several initiatives to engage schools and teachers with the use of evidence, this process is still irregular and fundamentally depends on decisions made by the school or teachers' commitment.

The factors shaping the teachers' engagement with evidence cover a wide spectrum: from teachers' and educational leaders' conception of the nature of evidence, to given teachers' willingness to use evidence and whether school environments are favourable (or not) to the use of evidence. Acknowledging these factors allows us to specify the direction of action at the system, organisational and class levels. At the system level, promoting a vision of practice based on evidence requires coherent and responsible actions among all actors. At the organisational level, the development of the capacity to use evidence requires leadership that is sensitive to research and favours a positive organisational culture. At the classroom level, teachers' motivation, individual orientation towards the use of evidences, research conception and the capacity to use it, are the key factors.