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To make easier the estimation of maintenance cost of airframes, using commercial software and considering reliability's conditions.

It was possible to propose a new method using commercial reliability software. Stress load is included as a random variable in reliability analysis. An example is done. The results are compared with other works.

It is easier and faster to apply than the methodology proposed by other authors.

This paper suggests an easy way of evaluating the economic life of aircraft structures. The calculated optimal stress distribution function can be used with commercial reliability software to estimate the crack size population.

To present a method of interaction between flight loads that is applied to a probabilistic damage tolerance analysis in an acrobatic aircraft.

The uncertainties concerning material strength, initial crack size and loads in the aircraft are considered. We place special emphasis on stress distribution, using superposition criteria that distinguish between gust, maneuver and ground‐air‐ground loads. Gust load is generated form its power spectral density and modified using service load data (exceedance curves). Crack initiation time and propagation time are considered in calculating the service time.

A new and realistic method of interaction between loads during acrobatic flight is proposed. This method was compared with other methods in an example. The effects of the interaction criteria are related to the influence between loads (stress levels and frequency).

In commercial aircraft, maneuver loads have a lower influence than gust loads, and the mission concept is the correct approach. Training aircraft have the opposite king of behavior and the proposed superposition method is shown to be better approach. This method would have more pronounced effects in aircraft types with behaviors between commercial and training (for example, amphibious aircraft).

This study aims to investigate the influence of the theory of planned behavior (TPB), innovation and sustainability, through environmental awareness, in the formation of entrepreneurial intention (EI).

Based on the alignment between theoretical axes, such as the theory of planned behavior, adaptation–innovation theory and the environmental axis of sustainability, quantitative research was developed with students from Brazilian and Spanish universities. We obtained a sample of 686 university students enrolled in courses related to management in both countries. Data analysis included exploratory factor analysis and logistic regression.

Our results revealed that the constructs of TPB (personal attitudes and perceived behavioral control) influenced EI, excluding subjective norms. Innovation had an influence on the EI of students from both countries. In Brazilians, valuing change predicts EI, highlighting the importance of flexibility. Conversely, Spaniards emphasize originality, valuing uniqueness and creativity as drivers of EI. Sustainability, via environmental awareness, did not influence EI.

With this study, we aim to encourage policies and practices aimed at higher education institutions globally, to broaden the understanding about the importance of environmental, innovative and social studies and practices aligned with the context of entrepreneurship. The final aim is to enhance social and environmental benefits generated by future entrepreneurs.

The ability to form impressions allows predicting future behaviour and assessing past conduct by facilitating decision making in different contexts. Both verbal cues (what we know about someone) and non-verbal cues (the emotion expressed) could modulate this process to a different degree. The purpose of this paper is to analyse the relationship between these variables and their impact on the formation of impressions within criminal proceedings.

An experiment was conducted that involved 142 Mexican students, who evaluated emotional response (happiness, sadness, fear and anger) and personality (emotional stability, kindness, responsibility, sociability and creativity) through the facial expression of a Spanish child-murderer. Two groups were formed for comparative purposes, one of which was provided with information on the murderer (activated information (AI)), while the second group had no related information whatsoever (deactivated information (DI)).

The results recorded a higher score for happiness (p=0.037, η²=0.03) and anger (p=0.001, η²=0.08), and a lower one for sadness (p=0.002, η²=0.06), fear (p=0.002, η²=0.07), emotional stability (p<0.001, η²=0.09) responsibility (p<0.001, η²=0.10) and kindness (p=0.01, η²=0.05) in the AI condition compared to the DI condition.

The formation of impressions is an adaptive process that may be affected by variables that are complex and difficult to control, which within legal proceedings might bias court decisions and compromise the objectivity required of the judiciary.

This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.

The focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.

The results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.

The difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.

The paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.

This paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

Among the different methodologies used for performance control in precision manufacturing, the measurement of metrological test artefacts becomes very important for the characterization, optimization and performance evaluation of additive manufacturing (AM) systems. The purpose of this study is to design and manufacture several benchmark artefacts to evaluate the accuracy of the selective laser melting (SLM) manufacturing process.

Artefacts consist of different primitive features (planes, cylinders and hemispheres) on sloped planes (0°, 15°, 30°, 45°) and stair-shaped and sloped planes (from 0° to 90°, at 5° intervals), manufactured in 17-4PH stainless steel. The artefacts were measured optically by a structured light scanner to verify the geometric dimensioning and tolerancing of SLM manufacturing.

The results provide design recommendations for precision SLM manufacturing of 17-4PH parts. Regarding geometrical accuracy, it is recommended to avoid surfaces with 45° negative slopes or higher. On the other hand, the material shrinkage effect can be compensated by resizing features according to X and Y direction.

No previous work has been found that evaluates accuracy when printing inwards (pockets) and outwards (pads) geometries at different manufacturing angles using SLM. The proposed artefacts can be used to determine the manufacturing accuracy of different AM systems by resizing to fit the build envelope of the system to evaluate. Analysis of manufactured benchmark artefacts allows to determine rules for the most suitable design of the desired parts.

There is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&D) activities and their subsequent transformation into innovation. This study aims to assess the influence of R&D tax incentives on the organizational attributes of Portuguese firms to identify how they are converted into innovation.

A structural research model consisting of 339 companies that benefited from the Fiscal Incentive System supporting R&D in Enterprises, during the period from 2013 to 2016, was developed. This was done to assess the role of R&D tax incentives on the organizational attributes that form the innovation capacity. The model was validated using the multivariate statistical technique of structural equation modeling with partial least squares estimation (partial least squares structural equation modeling – PLS-SEM).

The results found suggest that although it is not possible to unequivocally identify the mechanisms used to convert tax incentives into innovation, it is possible to conclude that they play an important spillover effect for the construction and strengthening of organizational attributes. These form the basis of innovation capacity, to the extent that they positively influence the firms’ total assets, equity, liabilities, number of employees and sales. Hence, contributions are brought to both the literature on tax incentives and the general literature on innovation.

For policymakers, the evidence points to the fact that in addition to the incentives provided, novel mechanisms need to be established to help firms develop their absorptive capacity. The objective is to effectively convert the incentives received into innovation through the organizational attributes analyzed. From the firms’ point of view, the results found suggest that tax incentives act as a catalyst for making R&D investments. Additionally, there is an influence on employability, which effectively enhances the chances of innovation in the long run. Tax incentives received by Portuguese firms also have the effect of promoting economic dynamism – by enhancing the following: investments in infrastructure, the hiring of employees and the increasing of sales, generating positive externalities for both firms and society.

The aims of the present paper is electronic publishing has transformed the business model of publishing houses in Spain in such a way that two models currently coexist. The specificities of each of these models were studied and the consequences of each model for the future of electronic publishing in Spain were analysed.

The first stage of this study consisted in locating studies that would allow the authors to obtain useful indicators and statistic data regarding publication in Spain. The second stage of this study consisted of extracting from the sources cited above all data relevant to the study. To wit, these were the number of electronic books published, the major publishing houses offering electronic publications, the major platforms currently selling electronic books, presently available electronic reading devices, the rates of reading on all devices, reading rates itemized by age and educational background and general tendencies in digital publishing and e-reading.

There are traditional publishers of mostly paper-based volumes, whose business models are based on having large catalogues of titles and large print-runs, though print-runs are increasingly smaller and bookseller returns increasingly larger. Intermediary agents operating under this model, for instance booksellers, are subject to ever-greater economic pressures, especially in the current crisis

In the study that follows, the authors attempt to analyse the characteristics behind these changes and learn to what extent these changes will affect the future models of publication and reading in Spain.

Searching, identifying and analysing the scientific literature on “corporate communication” published in scientific journals during the twenty-first century (2000–2021) and indexed in the Scopus database, as well as its possible relationship with COVID-19.

A systematic bibliographic search was carried out in Scopus and a subsequent analysis of the literature, based on variables such as year of publication, authorship, original language of the text, most used terms and concepts, journal titles, keywords and possible allusions to COVID-19 or the pandemic.

2023 results were initially identified, but after applying the filters that limited the results in time (2000–2021) and discriminated—according to the type of document—the results only to scientific articles, the sample finally analysed was 1,280 articles relating to “corporate communication”. It was found that these were mainly published in journals such as Corporate Communications and Journal of Communication Management, in English, and with an accentuated thematic dispersion, but mostly related to public relations, advertising and communication in general.

There is an article published in 2012, before the COVID-19 pandemic, in the Italian journal Igiene e sanità publica, which already established the relevance of researching the challenges and solutions to communication risks in health crisis situations.

Administrative reforms in Argentina have followed an irregular trajectory as a result of the penetration of patronage in the state apparatus. Extensive politicization has impeded the development of a univocal and stable civil service at the national level.

In this context, the goal of this chapter is to analyze the characteristics of the federal civil service in its interaction with actors and institutions of the political system during the 2004–2014 period. The study reveals two main findings: (1) a diversity of bureaucratic formats coexist in the country, both formally and informally; and (2) the relationships between the administration and the political system vary according to the predominant bureaucratic format.