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Article
Publication date: 12 January 2010

María Cristina Sánchez and J.R. Mahan

The purpose of this paper is to present the results obtained from numerical models of radiant energy exchange in instruments typically used to measure various characteristics of…

396

Abstract

Purpose

The purpose of this paper is to present the results obtained from numerical models of radiant energy exchange in instruments typically used to measure various characteristics of the Earth's ocean‐atmosphere system.

Design/methodology/approach

Numerical experiments were designed and performed in a statistical environment, based on the Monte Carlo ray‐trace (MCRT) method, developed to model thermal and optical systems. Results from the derived theoretical equations were then compared to the results from the numerical experiments.

Findings

A rigorous statistical protocol is defined and demonstrated for establishing the uncertainty and related confidence interval in results obtained from MCRT models of radiant exchange.

Research limitations/implications

The methodology developed in this paper should be adapted to predict the uncertainty of more comprehensive parameters such as the total radiative heat transfer.

Practical implications

Results can be used to estimate the number of energy bundles necessary to be traced per surface element in a MCRT model to obtain a desired relative error.

Originality/value

This paper offers a new methodology to predict the uncertainty of parameters in high‐level modeling and analysis of instruments that accumulate the long‐term database required to correlate observed trends with human activity and natural phenomena. The value of this paper lies in the interest in understanding the climatological role of the Earth's radiative energy budget.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 20 no. 1
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 22 December 2023

Isabel-Maria Garcia-Sanchez, Maria Victoria Uribe Bohorquez, Cristina Aibar-Guzmán and Beatriz Aibar-Guzmán

For almost half a century, society has been aware of the existence of a glass ceiling, a term that describes the invisible barriers that hinder women’s access to power positions…

351

Abstract

Purpose

For almost half a century, society has been aware of the existence of a glass ceiling, a term that describes the invisible barriers that hinder women’s access to power positions despite having equal or greater qualifications, skills and merits than their male counterparts. Nowadays, although there are signs of slow progress, women are still underrepresented in the upper echelons of large corporations and the risk of reversing the progress made in gender parity has increased because of the effects of the COVID-19 pandemic. This paper contributes to previous literature by analysing the impact that the uncertainty and cognitive effects associated with COVID-19 in 2020 had on the presence of women on the board of directors and whether this impact has been moderated by the regulatory and policy system on gender quotas in place at the time.

Design/methodology/approach

To test the authors' research hypotheses, the authors selected the major global companies worldwide with economic-financial and non-financial information available in the Thomson Reuters EIKON database over the 2015–2020 period. As a result, the authors' final sample is made up of 1,761 companies from 52 countries with different institutional settings that constitute an unbalanced data panel of 8,963 observations. The nature of the dependent variables requires the use of logistic regressions. The models incorporate the terms to control for any unobservable heterogeneity and the error term. Any endogeneity issues were addressed by considering the explanatory variables with a time lag.

Findings

The authors find that almost 30% of the companies downsized their boards in 2020. This decision resulted in more female than male directors being made redundant, causing a reversal in the fulfilment of gender quotas focussed on ensuring balanced boards with a female presence of 40% or more. This effect was enhanced in countries with hard-law regulation because the penalty for non-compliance with gender quotas had led to a significant increase in the size of these bodies in previous years through the inclusion of the required number of female directors. In contrast, the reduction in board size in soft-law countries does not differ from that in laissez-faire countries, lacking any moderating effect or impact on the number of female board members dismissed as a result of the pandemic.

Originality/value

This paper aims to contribute to current knowledge by analysing the impact that the countries' regulatory and normative systems on gender parity on boards of directors have had on the decisions made in relation to leadership positions, moderating the effects of the COVID-19 pandemic on gender equality at a global level.

Details

Management Decision, vol. 62 no. 7
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 5 August 2021

Isabel-María García-Sánchez, Beatriz Aibar-Guzmán and Cristina Aibar-Guzmán

The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of…

1431

Abstract

Purpose

The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of sustainability assurance for the functioning of the capital market. This analysis is complemented by examining the quality of the sustainability assurance service that institutional investors demand.

Design/methodology/approach

The authors selected a sample of 1,564 multinational firms from 2002 to 2017. Panel data logit and generalised method of moments (GMM) regressions were estimated to consider decisions about hiring sustainability assurance services or not, and the assurance quality indexes constructed by a checklist based on the academic literature, respectively.

Findings

Institutional pressures associated with the environmental and social impacts of a firm’s activities lead to the convergence of institutional investor attitudes towards corporate sustainability, so that, regardless of their investment horizon, they promote the hiring of sustainability assurance services by corporate boards, which favours analyst precision and a reduction in the cost of capital. Long-term (LT) institutional investors exert influence through a selection mechanism, whereas short-term (ST) institutional investors exert influence through their presence on the board. Once the company has decided to provide assurance about its sustainability report, both types of institutional investors promote a higher quality of such service, although this is not well valued by the stock market.

Research limitations/implications

This paper extends research on the monitoring role of institutional investors into the sustainability assurance context. Researchers may benefit from this paper’s findings when they examine the factors that drive the hiring of sustainability assurance services and their characteristics. This paper also shows that sustainability assurance services are a significant weakness due to the lack of standardisation in comparison with financial auditing, which complicates the assessment of their quality by stock market participants, thereby penalising those companies that provide more complete sustainability assurance reports.

Practical implications

Considering this paper’s findings, it seems advisable that regulators establish a normative framework to standardise sustainability assurance processes. The results can also be used as an orientation for both companies, to design their sustainability disclosure policies and regulators, to improve the running of the capital market.

Social implications

Sustainability assurance services have a positive effect on the running of the capital market and improve external stakeholder decision-making by providing more reliable information, which, in turn, will favour the implementation of more sustainable actions that contribute to the attainment of sustainable development goals.

Originality/value

This is one of the first papers to analyse the effect of institutional ownership on a firm’s decision to hire sustainability assurance services and consider the effect of the institutional investors’ investment horizon – LT versus ST – and the channel – selection methods and/or active engagement – used by them to exert their influence. The authors also propose several measures of sustainability assurance quality to demonstrate the relevance of the contents of the assurance statement for the capital market in general and the institutional investors in particular.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 19 July 2021

Maria Beatriz Gonzalez-Sanchez, Cristina Gutiérrez-López and Mercedes Barrachina Palanca

There is an increasingly growing interest in treading beyond the traditional university goals of teaching and research to focus on their contribution to society through knowledge…

691

Abstract

Purpose

There is an increasingly growing interest in treading beyond the traditional university goals of teaching and research to focus on their contribution to society through knowledge transfer (KT) performance activities. This paper aims to determine how performance management systems (PMSs) encourage lecturers to engage in the transfer of knowledge from higher education institutions (HEIs) to society.

Design/methodology/approach

This study is based on a sample of 3,812 Spanish university lecturers surveyed about different PMS tools – strategic plans, budgeting, meetings and reward systems – and different KT activities – research and development contracts, patents, extended patents, licenses, services and spin-offs – for the 2011–2016 period. A logit model was applied for the statistical analyzes.

Findings

As expected, enabling the use of these tools generally increases the probability of producing KT while only in some cases does coercive use reduce it. Moreover, combining enabling and coercive uses does not increase the likelihood of KT performance.

Practical implications

University policymakers and managers should reduce the gap between KT and research and teaching by, for example, examining the effects of their performance management practices on scholars’ perceptions and their subsequent behavior.

Originality/value

Despite previous literature states that coercive use decreases performance, the authors reveal that this is not the case for KT performance in HEIs. According to the findings, a specific record of KT, i.e. a coercive strategic plan tool, has a consistently positive effect on all four KT activities as follows: R&D contracts, patents, extended patents and licenses.

Details

Journal of Knowledge Management, vol. 26 no. 4
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 26 December 2023

José-María Sánchez-López, María Luz Martín-Peña, Eloísa Díaz-Garrido and Cristina García-Magro

Absorptive capacity, technological collaboration and servitization are analyzed to establish ways to overcome the balance between products and services in manufacturing companies…

393

Abstract

Purpose

Absorptive capacity, technological collaboration and servitization are analyzed to establish ways to overcome the balance between products and services in manufacturing companies. A fresh perspective is introduced by presenting a framework for innovation strategy, moving beyond product-based R&D.

Design/methodology/approach

The hypotheses are tested using data on Spanish firms in the high-tech chemical and pharmaceutical industries through ordinary least squares regression analysis. The sample consists of 112 manufacturing firms included in the Spanish Survey of Business Strategies.

Findings

The results show that absorptive capacity facilitates servitization and that technological collaboration moderates the relationship between absorptive capacity and servitization. The synergies between absorptive capacity and technological collaboration for servitization are recognized from the perspective of open innovation as a way of resolving the trade-off between products and services.

Research limitations/implications

Future research should introduce more sources of collaboration by broadening the value chain perspective. Other approaches to innovation may also be considered, including relationships to process innovation.

Practical implications

The results can provide meaningful guidance for companies to determine the key opportunities of servitization driven by absorptive capacity, and the best ways to leverage open innovation and collaboration strategies to exploit such approaches.

Originality/value

This research enriches theories on servitization, open innovation and innovative behavior. Open innovation strategy should be linked to greater servitization activity and should support an open service strategy. This approach is crucial for building innovation capabilities through technological collaboration.

Details

Journal of Manufacturing Technology Management, vol. 35 no. 2
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 8 August 2022

Cristina García-Magro, María-Luz Martín-Peña and José María Sánchez-López

This study aims to investigate the impact of utilitarian, hedonic and social emotional mechanics in gamified digital platforms on the components of value co-creation.

1632

Abstract

Purpose

This study aims to investigate the impact of utilitarian, hedonic and social emotional mechanics in gamified digital platforms on the components of value co-creation.

Design/methodology/approach

Hypotheses are proposed to test the emotional mechanics of gamification as antecedents of value co-creation in terms of the components of the DART (dialogue, access, risk assessment, transparency) model. The Nike+ gamified digital platform is used as the context for the empirical analysis. The hypothesis testing is performed from the consumer perspective, with data gathered using a questionnaire sent to users of the Nike+ application.

Findings

The social emotional mechanics of gamification have a positive impact on the value creation components of dialogue, access, transparency and risk. Utilitarian and hedonic mechanics also exert an impact on the value creation component of access. This study contributes to the value co-creation literature. The findings also reveal the role of customer emotions in embracing gamified platforms in a business-to-business-to-consumer (B2B2C) ecosystem.

Practical implications

Practitioners and consumers in B2B2C ecosystems can gain insight into how to interact in digital gamified platforms and how to co-create value. This study shows the importance of customers’ emotional mechanics when participating in gamified platforms. The results can help organisations ensure the success of their value co-creation processes.

Originality/value

This paper proposes a combination of approaches that have traditionally been studied in isolation, placing emotions at the heart of the value co-creation paradigm.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 2
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 10 August 2021

Cristina Miralles-Cardona, Esther Chiner and María-Cristina Cardona-Moltó

This study aims to assess future teachers’ beliefs in their capabilities for sustainable gender equality (GE) practice after graduation and to analyze differences across degree…

822

Abstract

Purpose

This study aims to assess future teachers’ beliefs in their capabilities for sustainable gender equality (GE) practice after graduation and to analyze differences across degree and sex using a self-efficacy scale specifically designed and validated for this study.

Design/methodology/approach

A survey was administered to three cohorts of undergraduate and graduate student teachers at the University of Alicante, Spain. Using a convenience sample that represented the three teacher majors in early childhood, elementary and secondary education, 610 students were asked to rate their confidence in gender knowledge, skills and awareness using a six-point Likert scale.

Findings

Upon graduation, teachers reported unrealistic perceptions of their ability to practice a sustainable GE. The level of self-efficacy was found moderate in the three teacher cohorts with no statistically significant differences across degrees in any of the three efficacy components but gender attitudes were rated significantly higher by female students.

Originality/value

This study provides a reliable and valid instrument specifically helpful for guiding the education for the sustainable development (SD) of GE in instructional settings. Because there is no systemic approach to teaching sustainability nor valid and reliable instruments to assess gender competence for practicing a gender pedagogy, this tool will hopefully provide teacher education institutions a conceptual and practical framework on how GE can successfully be mainstreamed into the curriculum. Infusing SD of GE in curricula and assessing interventions as a habitual practice could be useful to monitor sustainability performance over time and assess contributions to SDG5.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 2
Type: Research Article
ISSN: 1467-6370

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Available. Open Access. Open Access
Article
Publication date: 29 May 2024

Cristina Sierra-Casanova, María Paula Lechuga Sancho and Antonio Rafael Ramos-Rodríguez

The aim of this study is to explore the evolution of research on entrepreneurs' well-being (EWB) over the past three decades. We examined 525 scientific articles published in…

920

Abstract

Purpose

The aim of this study is to explore the evolution of research on entrepreneurs' well-being (EWB) over the past three decades. We examined 525 scientific articles published in academic journals.

Design/methodology/approach

The methodology used included bibliometric indicators of activity based on terms and relationships for conceptual evolution through scientific maps, strategic diagrams and thematic trends.

Findings

The results revealed the most frequently used terms by researchers and how they have changed over time, as well as the trending topics and the most popular keywords. Co-word analysis provided a dynamic view of research evolution in this field, allowing the identification of the most relevant thematic areas and their evolution.

Practical implications

Entrepreneurial well-being extends beyond economic performance, influencing individuals, organizations and society, impacting sustainability, innovation, health and economic growth. This highlights the broader implications of well-being in entrepreneurial contexts. Additionally, proposed future research directions aim to enhance the scientific discipline, advancing understanding of entrepreneurial well-being.

Originality/value

This paper stands out for its original approach in addressing and synthesizing existing literature on entrepreneurs' well-being. It offers practical and applicable insights, contributing concrete recommendations to enhance entrepreneurs' well-being, bridging theory and action meaningfully.

Propósito

El objetivo de este estudio es explorar la evolución de la investigación sobre el bienestar emprendedor (BE) en las últimas tres décadas. Examinamos 525 artículos científicos publicados en revistas académicas.

Diseño/metodología/enfoque

La metodología utilizada incluyó indicadores bibliométricos de actividad basados en términos y relaciones para la evolución conceptual a través de mapas científicos, diagramas estratégicos y tendencias temáticas.

Hallazgos

Los resultados revelaron los términos más frecuentemente utilizados por los investigadores y cómo han cambiado con el tiempo, así como los temas de tendencia y las palabras clave más populares. El análisis de co-palabras proporcionó una visión dinámica de la evolución de la investigación en este campo, permitiendo la identificación de las áreas temáticas más relevantes y su evolución.

Originalidad/valor

Ofrece percepciones prácticas y aplicables, contribuyendo con recomendaciones concretas para mejorar el bienestar de los emprendedores, vinculando de manera significativa la teoría y la práctica.

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Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 27 January 2023

Estela Núnez-Barriopedro, Azucena Penelas-Leguía, José María López-Sanz and María Cristina Loranca-Valle

The study of citizens' perceptions of the performance of public services and their relationship with the taxes allocated to them is of great interest in the context of public and…

453

Abstract

Purpose

The study of citizens' perceptions of the performance of public services and their relationship with the taxes allocated to them is of great interest in the context of public and fiscal management and the welfare state. This study has a twofold objective in defining a structural equation modeling (SEM) model: on the one hand, to measure the relationship between the perception of the performance of public services and the taxes allocated to them and on the other hand, to study the reflection of the perception of the performance of public services on the happiness and satisfaction of citizens.

Design/methodology/approach

To achieve this objective, a descriptive cross-sectional study was carried out based on data from the “Public opinion and fiscal policy, 2022” questionnaire of the Centro de Investigaciones Sociológicas (CIS) through a survey with a sample of 2,543 citizens representative of the Spanish population. The partial least squares (PLS) method was applied to test the following hypotheses.

Findings

The result of this research allows us to know which variables in relation to citizens' perception of the functioning of public services have a positive influence on use of taxes and on citizens' happiness and satisfaction.

Originality/value

One of the novelties of this study is to analyse the effect of consumer perception on the performance of public services from the perspective of the welfare state by improving citizens' happiness and satisfaction.

Details

Management Decision, vol. 62 no. 2
Type: Research Article
ISSN: 0025-1747

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