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Article
Publication date: 3 May 2016

Daniela Diaz-Alonso, Mario Moreno-Moreno, Carlos Zuñiga, Joel Molina, Wilfrido Calleja, Juan Carlos Cisneros, Luis Niño de Rivera, Volodymir Ponomaryov, Felix Gil, Angel Guillen and Efrain Rubio

This paper aims to purpose the new design and fabrication scheme of Touch Mode Capacitive Pressure Sensor (TMCPS), which can be used in a wireless integrated resistor, inductor…

330

Abstract

Purpose

This paper aims to purpose the new design and fabrication scheme of Touch Mode Capacitive Pressure Sensor (TMCPS), which can be used in a wireless integrated resistor, inductor and capacitor circuit for monitoring pressure in biomedical applications.

Design/methodology/approach

This study focuses on the design, simulation and fabrication of dynamic capacitors, based on surface micromachining using polysilicon or aluminum films as the top electrode, both structural materials are capped with a 1.5 μm-thick polyimide film.

Findings

The design of microstructures using a composite model fits perfectly the preset mechanical behavior. After the full fabrication, the dynamic capacitors show complete mechanical flexibility and stability.

Originality/value

The novelty of the method presented in this study includes two important aspects: first, the capacitors are designed as a planar cavity within a rigid frame, where two walls contain channels which allow for the etching of the sacrificial material. Second, the electromechanical structures are designed using a composite model that includes a polyimide film capping for a precise pressure sensing, which also protects the internal cavity and, at the same time, provides full biocompatibility.

Details

Microelectronics International, vol. 33 no. 2
Type: Research Article
ISSN: 1356-5362

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Article
Publication date: 5 July 2022

Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón and José Ángel Rivero Menéndez

At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The…

758

Abstract

Purpose

At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The objective of this research paper is to analyse the impact of the first application of IFRS 9 on the credit institutions listed in Spain, specifically, its effects on their financial statements and the corresponding audit reports.

Design/methodology/approach

In order to achieve research purpose, a descriptive analysis of the analysed entities has been carried out, through the financial and economic indicators, and through the review of the corresponding audit reports.

Findings

The results show that the application of IFRS 9 had a significant effect (both positive and negative) on the results of the subject companies. Based on the audit reports, the application of this new standard increased the degree of complexity and that of accounting estimates in the financial statements.

Originality/value

This research is an important contribution to the literature on this topic because it analyses the impact of IFRS 9 under the main points of view that allow for a more complete understanding of the standard thus addressing the regulatory accounting standpoint, the economic–financial impact and the consequences on the implementation process.

Details

The Journal of Risk Finance, vol. 23 no. 4
Type: Research Article
ISSN: 1526-5943

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Book part
Publication date: 14 December 2023

Arturo Luque González, Franklin Roberto Quishpi Choto and Danny Francisco Espín Rea

The Waorani are an Amazonian indigenous nationality with a population of 4,000. They inhabit three provinces of Ecuador: Pastaza, Napo and Orellana, and their ancestral lands…

Abstract

The Waorani are an Amazonian indigenous nationality with a population of 4,000. They inhabit three provinces of Ecuador: Pastaza, Napo and Orellana, and their ancestral lands contain a wealth of natural resources, which attracts the onslaught of the processes of extractivism. Significant social and economic asymmetries have also arisen in the decades since first contact. It is in this context that the Waorani Women's Association was created in 2005. Its main purpose is to end deforestation and illegal hunting of species in Waorani territory by promoting initiatives such as the cultivation of organic cocoa and handicrafts to improve the economy of families and to diminish the reliance on the preponderant economic system of use and abuse of non-renewable resources. This chapter analyzes how the spirituality of the Waorani nationality, manifested by the women who work in cocoa farms and chambira palm crafts, combine syncretism and ancestral knowledge in their daily work. It also analyzes the change of spiritual identity from the first contact with the Summer Language Institute missionaries, and subsequent evangelical, Catholic, Jehovah's Witnesses and the Church of Latter-day Saints missions to their lands.

Details

Spirituality Management in the Workplace
Type: Book
ISBN: 978-1-83753-450-0

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Article
Publication date: 8 November 2024

Ana Isabel Muñoz-Mazón, Teresa Villacé-Molinero, Laura Fuentes-Moraleda and Pedro Moncada Jiménez

The purpose of this study is to examine the influence of an online course on gender equality in tourism on the knowledge, attitudes and practices (KAP) of students concerning…

56

Abstract

Purpose

The purpose of this study is to examine the influence of an online course on gender equality in tourism on the knowledge, attitudes and practices (KAP) of students concerning sustainable development goals (SDGs) at two universities in Spain and Mexico.

Design/methodology/approach

The study uses 38 online qualitative surveys administered to participants both before and after the university online course. The methodology incorporates the three variables of the KAP model: knowledge, attitudes and practice.

Findings

Following the online course, disparities in knowledge levels were observed, accompanied by positive shifts in attitudes and practices toward SDG 5 among university students from Mexico and Spain. The results suggest that a positive initial attitude markedly enriches the learning experience, even without extensive preexisting knowledge and notably increases the likelihood of participants engaging in practical actions postcourse completion.

Practical implications

The study proposes an innovative framework for designing SDGs-oriented training courses within university settings. Additionally, it outlines a pathway by which enhancements in knowledge, attitudes and practices related to SDGs, with a focus on SDG 5, empower students to act as catalysts for societal change.

Originality/value

This study presents a novel application of the KAP model’s variables in analyzing the results of a university course within the tourism sector. It underscores the essential role of expert-led instruction using real-life case studies for SDG education, providing fresh perspectives on augmenting the contribution of higher education to sustainable development.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 1 April 2005

Francisco Gil, Carlos‐María Alcover and José‐María Peiró

This introductory paper aims to provide a contextualization of recent research and applications on work team effectiveness in organizational contexts carried out in Spain and…

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Abstract

Purpose

This introductory paper aims to provide a contextualization of recent research and applications on work team effectiveness in organizational contexts carried out in Spain and Portugal and to describe connections between this research and the main trends in the international scene.

Design/methodology/approach

Since the 1990s, new occupational and organizational realities have deepened scientific interest in work teams in both Spain and Portugal. A range of recently published (1992‐2004) works in this area are reviewed. The selected sources are papers published in Spanish, Portuguese and international journals.

Findings

Reviewing this work, four major trends are identified that synthesize the key concerns of researches in both countries: work teams and new information/communication technologies; intra‐ and inter‐group conflicts in organizational contexts; definition, dimensions and measurement criteria for work team effectiveness; and teams in innovation and change processes.

Originality/value

This paper fulfils a panoramic vision of this research area in both Spain and Portugal, and provides an overview of the papers included in this special issue and an outlook for the future.

Details

Journal of Managerial Psychology, vol. 20 no. 3/4
Type: Research Article
ISSN: 0268-3946

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Book part
Publication date: 23 June 2022

Fernando Armas Asín and Martin Monsalve Zanatti

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian…

Abstract

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian case. The chapter explores various topics related to the tourism chain, such as hotel networks, the role of the state, tour operators, micro- and small enterprises, linkages between tourism and sustainability, the formation of clusters in the sector, and interactions between different entrepreneurs in the chain. Special emphasis is placed on the Peruvian case, especially when it comes to discussing the role of micro- and small enterprises in the sector.

Details

The Emerald Handbook of Entrepreneurship in Latin America
Type: Book
ISBN: 978-1-80071-955-2

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Article
Publication date: 1 January 1996

Margaret Y. Champion

Can we do business with strangers? A major handicap to any promotion is ignorance of the market and its members. In order to understand Latin Americans, says Albert Hirschman, we…

124

Abstract

Can we do business with strangers? A major handicap to any promotion is ignorance of the market and its members. In order to understand Latin Americans, says Albert Hirschman, we must first understand how Latin Americans understand each other. We see the “facts” one way, but their perception of these same facts is often very different. This is my purpose in reporting on Peru's attitude and internal discussions on international trade. Why Peru? A U S. State Department official told me that they consider Peru as a sort of bell wether in South America. Abraham Lowenthal of the Inter‐American Dialog says Peru has an international significance greater than would be expected, considering the size of its economy, and E. V. K. Fitzgerald of Cambridge says the Peruvian experience is significant in judgimg prospects in South America.

Details

International Journal of Commerce and Management, vol. 6 no. 1/2
Type: Research Article
ISSN: 1056-9219

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Article
Publication date: 1 March 2011

Gary J. Martin, Claudia I. Camacho Benavides, Carlos A. Del Campo García, Salvador Anta Fonseca, Francisco Chapela Mendoza and Marco Antonio González Ortíz

The purpose of this paper is to analyze the community conservation movement in Oaxaca, a bioculturally diverse state in southern Mexico, with a particular focus on indigenous and…

1292

Abstract

Purpose

The purpose of this paper is to analyze the community conservation movement in Oaxaca, a bioculturally diverse state in southern Mexico, with a particular focus on indigenous and community conserved areas (ICCAs) as an emergent designation over the last decade.

Design/methodology/approach

A survey of indigenous and mestizo community conserved areas in Oaxaca was conducted in 2009 as part of a broader inventory of the ICCAs of Belize, Guatemala and Mexico.

Findings

The survey revealed 126 sites of community conservation in Oaxaca covering 375,457 ha, 14.5 percent more than the 327,977 ha included in nationally decreed Protected Natural Areas in the state. A total of 43 sites are certified community reserves comprising 103,102 ha, or 68.7 percent of the 150,053 ha included in the 137 certified sites recognized nationally. The diversity of Oaxaca's ICCAs, which have emerged creatively in variable cultural, ecological and historical contexts throughout the state, provide an opportunity to assess the effectiveness of community conservation efforts.

Originality/value

Mexico is one of the few countries that have an extensive inventory of ICCAs that could be incorporated into an international registry being formulated by the World Conservation Monitoring Centre.

Details

Management of Environmental Quality: An International Journal, vol. 22 no. 2
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 1 March 2004

Jen Abrams and Tim Kindseth

Describes Poetry in the Branches, a multi‐layered, replicable program model, devised by Poets House, New York, to foster the link between librarians, the public and the living…

437

Abstract

Describes Poetry in the Branches, a multi‐layered, replicable program model, devised by Poets House, New York, to foster the link between librarians, the public and the living tradition of poetry. Provides a comprehensive list of titles of contemporary poetry collections by single authors and anthologies.

Details

Collection Building, vol. 23 no. 1
Type: Research Article
ISSN: 0160-4953

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Article
Publication date: 7 August 2017

Urbi Garay, Gwendoline Vielma and Edward Villalobos

The purpose of this paper is to present the formulation of the first exhaustive price index for Argentinian (and other Latin American countries) visual artists using 5,069 works…

372

Abstract

Purpose

The purpose of this paper is to present the formulation of the first exhaustive price index for Argentinian (and other Latin American countries) visual artists using 5,069 works sold in auctions by 71 Argentinian artists during the years 1980-2014.

Design/methodology/approach

The authors estimated a regression of hedonic prices using the ordinary least squares method. When the regression was run and the results were analysed, the authors then estimated the annual price index of Argentinian artists’ work to then compare them with different financial and economic variables.

Findings

The average annual nominal arithmetic rate of return in dollars for Argentinian art during this period was 6.81 per cent, with a 29.11 per cent standard deviation. Argentinian art shows a low correlation with Argentinian and US companies’ shares and a slightly negative correlation with US bonds. This is the reason for artworks to be included in investors’ portfolios despite the relatively high volatility.

Research limitations/implications

Valuating works of art in Argentina can be explained by a series of their attributes. The benefits of art as an investment should be contrasted with factors including illiquidity and high transaction costs that are inherent when investing in works of art.

Practical implications

Argentinian artists’ works have higher prices when, ceteris paribus, they are dated; they are auctioned in either Christie’s, Sotheby’s, Galería Arroyo, Roldan & Cia, Meeting Art, or Naon & Cia; they are oil or acrylic paintings; they are larger in size – although the price increase is decreasing when the size of the painting increases; and when the artist dies before their work is auctioned.

Originality/value

This work presents the first rigorous price index of Argentinian artists’ works. Additionally, and as far as the authors have been able to observe, the time-period in this article is the longest that has been used in studies on art as an investment in emerging markets.

Propósito

Este trabajo presenta la elaboración del primer índice exhaustivo de precios de artistas plásticos de Argentina (y de cualquier otro país de Latino América) a partir de 5.069 ventas de obras de 71 artistas argentinos realizadas en subastas durante el período 1980-2014.

Diseño/metodología/enfoque

Se estimó una regresión de precios hedónica por el Método de Mínimos Cuadrados Ordinarios. Una vez corrida la regresión y analizados sus resultados, se procedió a estimar el índice anual de precios de obras de artistas argentinos, para posteriormente relacionarlos con diversas variables financieras y económicas.

Hallazgos

El rendimiento promedio aritmético nominal anual en dólares del arte argentino durante ese período fue de 6,81% con una desviación estándar de 29,11%. El arte argentino exhibe una baja correlación con las acciones de empresas argentinas y de EEUU y ligeramente negativa con bonos de EEUU, lo cual le confiere atributos para ser incluido en las carteras de los inversionistas, a pesar de la elevada volatilidad.

Limitaciones e implicaciones de la investigación

Se consigue que la valoración de arte en Argentina puede ser explicada por una serie de atributos de las obras de arte. Los beneficios del arte como inversión deben ser evaluados con la iliquidez y los elevados costos de transacción, entre otros costos, inherentes a la inversión en obras de arte.

Implicaciones prácticas

Las obras de artistas argentinos tienen precios más altos cuando, ceteris paribus: están fechadas, se subastan en Christie's, en Sotheby's o en Galería Arroyo, son ejecutadas en óleo o en acrílico, tienen un mayor área, aunque el aumento de precio es decreciente al aumentar el área, y cuando el artista ya había fallecido al momento de celebrase la subasta.

Originalidad/valor

Este trabajo propone el primer índice riguroso de precios de obras de artistas de Argentina. Además, y hasta donde hemos podido comprobar, el período utilizado en este trabajo es el más largo que se haya empleado en estudios del arte como inversión en mercados emergentes.

Details

Academia Revista Latinoamericana de Administración, vol. 30 no. 3
Type: Research Article
ISSN: 1012-8255

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