bluuebunny/crossref_metadata_2025 huggingface dataset:
PROJETO BIODIVERSIDADE NA ESCOLA: A USINA TERMELÉTRICA A BIOGÁS EM PONTA GROSSA PR
Authors: Milleo Coelho Melissa , Bernardi Filho Alysson , Maris Orth Ritter Antiqueira Lia
Published: September 2024

Este trabalho relata o projeto Biodiversidade na Escola em Ponta Grossa, PR, focado na Usina Termelétrica a Biogás local. Intervenções em escolas públicas e privadas foram realizadas através de uma maquete para demonstrar o funcionamento da usina, a coleta e separação de resíduos e os benefícios para a cidade. Foram abordados descontos na conta de luz e o uso de energia sustentável em postos de saúde. As atividades promoveram reflexões sobre educação ambiental entre os estudantes e suas famílias. O projeto foi concluído com êxito, conscientizando a população e expandindo sua influência para mais escolas e pessoas na cidade.
A EDUCAÇÃO AMBIENTAL EM TERREIROS DE CANDOMBLÉ
Authors: Torres Presti Flavia , Kloche Miter Breganholi Daniele
Published: September 2024

Atualmente vivemos uma crise ambiental e é urgente aplicarmos uma educação ambiental permanente, em espaços formais e não formais de ensino, como os espaços religiosos. Para isso, exploramos escritas científicas sobre a relação entre a educação ambiental e o candomblé. Pudemos verificar que os espaços de prática de candomblé são uma fonte bastante promissora para a educação ambiental, uma vez que o amor e cuidado com a natureza são intrínsecos ao culto. Então, aliando conhecimento científico aos conhecimentos tradicionais e milenares das práticas do candomblé é possível a geração de grandes frutos em direção à preservação ao meio ambiente, e na busca de uma sociedade mais justa e menos desigual.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
Authors: Lusiana Maria Samosir  , Ayang Pratama  , Yeti Meliany Lubis
Published: September 2024

This study focuses on the impact of company size, profitability, solvency, and reputation of public accounting firms on audit delay in mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The population in this study includes all mining companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample was selected using a purposive sampling method with many samples so that a total of 75 were obtained. The analysis technique used in this study was multiple linear regression analysis. The results of the study stated that partially company size and profitability did not have an impact on audit delay in mining companies listed on the Indonesia Stock Exchange in 2019-2021. On the other hand, solvency and KAP size have an impact on audit delay for mining companies listed on the Indonesia Stock Exchange in the 2019-2021 period. In addition, simultaneously Company Size, Profitability, Solvency, and KAP Reputation affect Audit Delay in mining companies listed on the IDX in 2019-2021. The value of Adjusted R Square is 0.313 with an impact of 31.3% for audit delay and the remaining 68.7% is influenced by other variables outside this study.
Challenges of Preparing Students for International Entrepreneurship in the era of Artificial Intelligence
Authors: Elenurm Tiit
Published: September 2024

International entrepreneurship competencies in the era of rapidly developing artificial intelligence focus more than earlier on stepping out of one’s comfort zone, asking the right questions, assessing the reliability of information sources, and developing cross-cultural teamwork readiness. The purpose of this research is to prepare students for collaborative learning situations where generative artificial intelligence tools have become widely available. The main research question is: What are the challenges in different types of entrepreneurial team-based action learning projects in the context of artificial intelligence? Learning concepts based on collaborative learning and improving the international networking readiness of students are presented. Practical implications of time zone differences, trust building and conflict management in international teams are analysed based on the experience of X-Culture projects. We compare the opportunities and challenges of applying generative artificial intelligence such as ChatGPT-4, Microsoft Co-pilot and Google Gemini Advanced when developing learners’ own international business ideas to learning from international teamwork to assist foreign start-ups in entering new markets. Gaps in skills to apply human collaboration for critically assessing artificial intelligence summary answers and identifying possible hallucinations when comparing new potential foreign markets were revealed. Artificial intelligence applications can be used to form global student teams based on the similarity of entrepreneurial self-development visions of team members. Still, experimenting with prompts in these applications can also enhance readiness to compare the pros and cons of different international entrepreneurship concepts and intelligent questioning skills for coaching and consulting. Students can chat with AI in a role-playing manner that helps them understand how to manage cultural differences in international entrepreneurship teams. Online action learning driven by tasks of start-ups is an essential tool in the entrepreneurial learning approach that prepares students to understand the value and limitations of generative artificial intelligence tools for international entrepreneurship. This paper contributes to understanding the challenges in action learning of students for international entrepreneurship and ways to overcome these challenges in the era when generative artificial intelligence tools are changing learning and international entrepreneurship practices.
Innovating Civil Engineering: Strategies for Fostering Stakeholder Engagement in the Circular Economy
Authors: Maciuliene Monika , Aleksandraviciute-Sviaziene Auste , Kovaite Kristina , Guleviciute Gintare , Skarzauskiene Aelita
Published: September 2024

Sustainability and circular economy principles are increasingly important in civil engineering, as highlighted by the United Nations Environmental Programme in 2023 the construction activities represented 36% of global energy use in 2020. However, the sector's focus on reducing operational carbon overshadows the need for addressing embodied carbon from materials like cement, steel, and aluminium. To address this, a shift towards incentivizing all supply chain stakeholders and cultivating collaborative models is necessary. This research provides an initial scoping for the development of the Lithuanian Construction Materials Reuse Optimization (LSEPO) platform, a pioneering regional initiative fostering a marketplace for reused building materials. Such platforms are recognized for their potential to overcome sustainability barriers by utilizing digital technologies for efficient data management and stakeholder collaboration. Our research identifies a significant gap in the existing literature concerning effective stakeholder engagement strategies critical for the success of such platforms. To bridge this gap, we employed a three-tiered methodological approach: firstly, a semi-structured literature analysis delved into existing stakeholder engagement strategies within the circular economy. This review highlighted a fragmented understanding of incentives and collaboration dynamics across different sectors. Secondly, a content analysis of global material exchange and circular construction platforms provided insights into best practices, showcasing successful communication methods, innovative incentive models, and robust collaboration frameworks. Lastly, integrating these findings, our study proposes a conceptual stakeholder engagement framework tailored for social innovation in civil engineering, more specifically Lithuanian Construction Materials Reuse Optimization (LSEPO). Practical implications of our findings underscore the necessity for platforms like LSEPO to incorporate adaptive engagement strategies that are context-sensitive and inclusive, facilitating a broad spectrum of stakeholder inputs. The study demonstrates that effective stakeholder engagement goes beyond traditional communication methods; it requires a systemic integration of technological innovation and incentive alignment to promote sustained participation and collaboration. By providing a comprehensive foundation for the development of the LSEPO platform, this research not only aims to advance it as a beacon of social innovation and environmental stewardship within the civil engineering sector but also sets a benchmark for future initiatives aiming to embed circular economy principles effectively.
The Role of Cognitive Style in Influencing Entrepreneurial Self-Efficacy and Subsequent Entrepreneurial Intention
Authors: Hussein Salma Nader Abbass , Abdelaziz Hadia Hamdy
Published: September 2024

Cognitive style has been largely acknowledged to highly contribute to explaining variances in individuals’ behavior. However, very few researchers studied the role of cognitive style in influencing entrepreneurial self-efficacy along the entrepreneurial intention process. Therefore, the purpose of this research is to study how differences in preferences towards linear, non-linear and balanced thinking style would affect individuals’ self-perceptions towards entrepreneurial self-efficacy and subsequent intentions to create a new business. This study’s findings reported that non-linear thinking style is negatively correlated to entrepreneurial self-efficacy which subsequently affects entrepreneurial intentions negatively. While linear thinking style was positively correlated to entrepreneurial self-efficacy which in return affects entrepreneurial intentions positively. Moreover, thinking style balance was found to be positively correlated to entrepreneurial self-efficacy that exceeds the magnitude of the Linear-Entrepreneurial Self-Efficacy relationship which subsequently affects intentions positively. Furthermore, the relationship between entrepreneurial self-efficacy and entrepreneurial intentions had higher significance and was stronger in effect for individuals with balanced thinking style than for those with linear and non-linear thinking style.
Private Enterprises and Innovative Interventions in Long-Term Care for Older People: Insights into Residual Stereotypes of Greek Rural Areas
Authors: Apostolopoulos Sotiris , Makris Ilias , Macaulay Bobby , Dimitrakopoulos Panos
Published: September 2024

In many areas of rural Greece there exist remnants of traditional stereotypes that were socially constructed in closed societies where the institution of the patriarchal family previously reigned and are regenerated by the dominant culture. These stereotypes have shaped over time the perception that long-term care for older adults should be provided within the family structure and exclusively by family members. Notably, it was previously considered a disgrace in Greek rural society if children moved their parents to a residential or nursing home. Public or other care facilities for older people emerged just two decades ago, except a few led by the church. However, these attitudes have been softened in recent years. European and National funded programmes have shaped different notions towards long-term care in these areas. This was facilitated by the structural changes that occurred in the Greek countryside in combination with the existing low birth rate in these areas and the presence of concrete migratory flows. The present study explores the business environment that is being formed and its potential to unleash the productive forces that have pinned down the relevant residual stereotypes. It also examines the socio-economic impact of the above enterprises on rural areas. Qualitative interviews were conducted with eight entrepreneurs who have invested in rural long-term care settings for older persons and eight elected chairpersons of local councils. Our findings indicate that regardless of financial support towards private care entities for older people, in order for the services offered to take a more prominent social role, the development of local consensus and innovative interventions is required in tandem. If achieved, such care providers can contribute to the socio-economic development of rural areas. This study provides international literature with further evidence on the crucial role of such enterprises on supportiveness towards inhabitants’ quality of life improvement while results can be useful for Greek and European decision-making centers as well as potential rural entrepreneurs.
Inside the Entrepreneurial Mind: A Diary Research on the Evolution of Students’ Entrepreneurial Intentions
Authors: Panagiota Xanthopoulou  , Sahinidis Alexandros , Paganou Savvina
Published: September 2024

The study focuses on examining the entrepreneurial intention of university students through the method of diary research. Specifically, the aim of this research is to investigate the factors that influence the entrepreneurial intention of students throughout the duration of a semester in which they attended the theory and exercises of the “Entrepreneurship and Innovation” course. Furthermore, this study seeks to gain an in-depth understanding of the evolution of this intention over time, and to further analyze students’ thoughts and experiences related to entrepreneurship during the course. The sample consists of 85 individuals who have never attended an entrepreneurship course before and their participation was voluntary. They asked to complete a diary lasting 13 weeks from the first week of the fall semester starting on October 2023 until the last one on January 2024. Findings showed that students formed a positive entrepreneurial intention over time and that their involvement in projects and exercises in groups regarding the formation of a virtual business were the two most important factors that increased their entrepreneurial intention. The factors that inhibited the entrepreneurial intention of the students were the understanding of the elements of the dark side of entrepreneurship and the increased risk taking as well as some specific course contents. An important originality of the research is the use of the diary research tool, which is still at an introductory stage in the social sciences. The analysis of the responses was carried out through content analysis. It is expected that the research will provide a deep understanding of how students perceive, develop, and implement their entrepreneurial over time while attending an entrepreneurship course. The findings are important for educators and curriculum planners as they will highlight the determinants and elements that positively or negatively influenced the formation of students' entrepreneurial intention, allowing the introduction of innovative teaching methods that will enhance individuals' entrepreneurial intention and mindset.
The Impact of Artificial Intelligence for Advancement in Entrepreneurial Education
Authors: Gupta Manisha , Singh Mamta
Published: September 2024

The changing technology has advanced into new advents like Artificial Intelligence. This technology has diffused into the classrooms through chatbots like ChatGPT, Claude, Google Bard, YouChat, KoalaChat, ChatOn, Microsoft Binge and many others. The conventional softwares are only updated by humans while Artificial Intelligence can correct and remodel itself. Artificial Intelligence is assisting the entrepreneurial organizations and students in data analysis, automation and Natural Language Processing (NLP). It also helps the entrepreneurial organizations in strategic decision making and managing operations and accounts. This research focuses on the opportunities and challenges posed by Artificial Intelligence in the entrepreneurial education across various business schools. It examines the benefits of chatbots for educational purposes. It also studies the limitations of chatbots. It enquires about the business advice sought from chatbots.  For this purpose, a survey was applied amongst students of entrepreneurial courses to analyze the impact of Artificial Intelligence in our classrooms. It is a study performed on 103 students enrolled in entrepreneurship courses at two management institutes of India between August, 2023, and December, 2023. The study focuses on the benefits of AI in areas such as assisting in classroom activities like such as market research, competitor analysis and legal aspects. It also aids the students in getting feedback for their assignments, preparing for examinations and rapid access to information. The research suggests that Artificial Intelligence is significantly contributing right from idea generation, planning, forecasting and progress evaluation of business plans to entrepreneurial students. It is extensively helping the entrepreneurial students in developing the business model canvas which assists them in designing the blueprint of the project, strategic management, and development of innovative business models. It also assists in improving the productivity and efficiency of students. This research would facilitate students, teachers and business schools imparting entrepreneurial curriculum inculcate Artificial Intelligence into the classroom studies.
The Perception of Corporate Social Responsibility and Employee Flourishing: Cultural Diversity as an Underlying Mechanism
Authors: Mendes Telma , Silva Pamela , Ferreira Marisa , Proença Teresa , Borges Ana
Published: September 2024

Corporate social responsibility (CSR) has been a field of interest over the past couple of decades. The challenges posed by rapidly evolving technology and frequently changing market conditions along with well-informed customers, have compelled firms to pay greater attention to their stakeholders and address social, economic, and environmental issues. This heightened focus on CSR reflects a growing perception that success transcends financial gains and encompasses broader benefits to communities and society. Moreover, there is growing recognition of the impact of internal CSR practices, which not only enhance a firm’s reputation, assets, and customer retention but also significantly influence the well-being, engagement, and satisfaction of their workforce. Currently, for some firms, particularly multinational corporations (MNCs), promoting internal CSR practices becomes particularly complex amidst diverse workforces encompassing varied languages and cultures. This study, thus, explores the relationship between perceived CSR practices and workplace outcomes, including the mediating role of cultural diversity. Based on data collected from 211 employees in 19 different countries, the results reveal that perceived CSR effects on employee well-being, satisfaction, and engagement are driven by diversified cultural settings. Accordingly, these findings reinforce the urgency to delve deeper into the implications of cultural diversity within CSR frameworks.
Evaluating the Entrepreneurship Pedagogy and Support Landscape in Secondary Schools in Nigeria
Authors: Ojo Sanya , Agbi Samuel
Published: September 2024

The study examines the entrepreneurship pedagogy and support landscape in secondary schools in Kaduna metropolis. Through the application of qualitative and quantitative methodologies, critical stakeholders including teachers, quality directors, school principals and proprietors were interviewed to determine the state of entrepreneurship education/training in Nigeria, using Kaduna metropolis as case study. Findings reveal poor articulation of national entrepreneurship curriculum, inadequate facilities and resources in the schools visited. Subsequently, some far-reaching suggestions and recommendations were offered to improve entrepreneurship pedagogy in Nigeria in general.
Business Transfers in Entrepreneurship Education: A Gap Covered by Buyer School and Successor School
Authors: Viljamaa Anmari , Varamäki Elina , Tall Juha
Published: September 2024

Aging is a great challenge for European societies. When the time comes for the entrepreneur to retire, either a business transfer takes place or the firm ceases to exist. This means there is an increasing need for ‘takeover entrepreneurs’. Entrepreneurship education to improve entrepreneurial competencies or learn about starting a business is common in European HEIs, but there is relatively little attention given to family business succession as a career choice and practically none to entrepreneurship through acquisition.  Entrepreneurship courses focus on starting a business, implicitly carrying the assumption that this is the sole way of becoming an entrepreneur or implementing a business idea. In this descriptive paper, a Buyer School and a Successor School developed by one university to bridge the gap is showcased and the rationale behind their development is discussed. The authors conclude that Successor and Buyer Schools show promise in closing the distance between HEI entrepreneurship education and the lived experience of entrepreneurial life. It is hoped that other HEIs are encouraged to offer similar courses or, failing that, to refer to takeover entrepreneurship in their other courses.
Unpacking Saudi Family Firm Performance Benefits of Entrepreneurial Orientation, Digitalization, Ambidexterity, and Involvements
Authors: Aloulou Wassim
Published: September 2024

This study aims to enhance family firm research by introducing contemporary concepts such as entrepreneurial orientation, digitalization, and ambidexterity. It develops hypotheses to examine their impacts on family firm performance, while also exploring the influence of family and generational involvements on the relationship between entrepreneurial orientation and family firm performance. Furthermore, the study investigates the mediating role of innovation ambidexterity in the relationship between entrepreneurial orientation and performance. Using a quantitative approach, this study analyzed data from 256 Saudi family firms through structural equation modeling (SEM). The findings indicate that both firm digitalization and entrepreneurial orientation significantly affect innovation ambidexterity. Additionally, entrepreneurial orientation and innovation ambidexterity have significant impacts on family firm performance. However, firm digitalization does not demonstrate a significant effect on family firm performance. Moreover, innovation ambidexterity mediates the relationship between digitalization (fully) and entrepreneurial orientation (partially) with family firm performance.  This research highlights the importance for family firms seeking to combine entrepreneurial orientation with a high degree of digitalization to explore and leverage innovative practices, especially when family involvement holds greater significance than generational involvement. These findings reinforce the notion of revitalizing entrepreneurial orientations by involving new, well-educated generations. The study also calls for further empirical research on the potential of Saudi family firms and their generations to engage in entrepreneurial behaviors, ensuring their sustainability and modernization in the digital era.
Innovating Sustainability: Digital Marketplaces as Catalysts for Circular Economy in Electronic Device Reuse
Authors: Lahtinen Anna , Saaranen Pirjo , Nykter Sami
Published: September 2024

This study delves into the synergy between innovation management, the circular economy, and the development of digital marketplaces, with a particular focus on the reuse of electronic devices. It highlights how digitalisation within the circular economy can spur innovation in managing the reuse of electronic gadgets through digital platforms. Drawing on a robust quantitative analysis of data from over 400 Finnish and Baltic companies, this research is pioneering in its holistic integration of these sectors, addressing the critical need for insights into the operational and managerial dynamics of circular economy digital marketplaces. Employing a comprehensive quantitative approach, our investigation uncovered significant insights regarding the perceived opportunities, challenges, and value-added features of these marketplaces for electronic device reuse. Environmental protection, cost savings, and enhanced recycling opportunities were identified as major advantages by participants. However, the study also pointed out significant barriers to effective marketplace operation, including IT system integration, organisational culture challenges, and resource limitations.
 
A noteworthy contribution of this research is its elucidation of the influence of company size on engagement in the circular economy, pinpointing large and micro-enterprises as potential pioneers in this domain. It also sheds light on the business-to-business (B2B) dynamics within digital marketplaces, exploring the interactions among sellers, buyers, and service providers. Our findings underscore digital marketplaces as pivotal enablers for sustainable practices in electronic device reuse, whereas digital platforms may expedite the transition towards a circular economy. This aligns with principles of innovation management by promoting collaboration, minimising waste, and fostering new business models. The conclusion emphasises the digital marketplace not just as a platform for transactions but as a vital ecosystem enabler, providing a wide array of value-added services. It underscores the importance for businesses, especially in the electronics sector, to integrate circular economy principles strategically, leveraging digital marketplaces to achieve sustainability goals while gaining competitive advantages. The research has directly influenced the launch of a pilot digital marketplace for electronic product reuse, showcasing the practical application of its findings. This emphasises the study’s role in advancing innovation management practices by demonstrating the transformative potential of digital marketplaces in promoting circular economy practices.
Covid-19 - The Impact on Cyprus' SMEs Tourism Enterprises – Lessons to be Learned
Authors: Prodromou Amvrosios , Efthimiou Ifigenia , Apostolopoulos Sotiris
Published: September 2024

The objective of this work is to identify the major lessons learned from the Cyprus’s tourism Small & Medium Enterprises (SMEs), following the recent Covid-19 pandemic. Further, the purpose was to reach out to SMEs owners, managers, and entrepreneurs in order to identify specific issues during and after Covid-19 pandemic, such as management practices in terms of acquiring professional assistance, applying online sales, their opinion about the measures applied by the Republic of Cyprus, and the European Union, as well their knowledge about the Recovery and Resilience Plan (RRP). A quantitative research method and a probability sampling methods have been applied. The research has reached out to SMEs with the valuable assistance of the Cyprus Chamber of Commerce and Industry (CCCI). Lack of access to financial support and professional assistance, and poor knowledge of the RRP, calling for a more effective communication approach by the national authorities has been identified. Tourism’s SMEs sustainable development is highly influenced by acquiring the relevant assistance, calling for all stakeholders to apply the appropriate practices and measure in order to enhance Tourism’s SMEs sustainable development.
Power Outage Perils: Assessing the Impact of load-Shedding on SMEs in Enoch Mgijima Local Municipality, South Africa.
Authors: Klishi Konwaba
Published: September 2024

This qualitative case study delves into the profound impact of load-shedding, the deliberate and temporary interruption of electricity supply, on small and medium (SMEs) in the Enoch Mgijima Local Municipality (EMLM) of South Africa. The study, conducted within an interpretive research paradigm and a qualitative methodology, provides a nuanced understanding of how institutional forces shape SMEs' behavior, decision-making, and overall functioning in the face of energy disruptions. The persistent power cuts due to load-shedding have had a substantial toll on the survival of SMEs in the EMLM, with businesses across diverse sectors, including hospitality, beauty, manufacturing, retail, and services, struggling to maintain operations. The study brings to light the multifaceted challenges SMEs face, such as disruptions to daily activities, equipment damage, and significant financial losses. It also presents a concerning trend of layoffs by SMEs in the region, contradicting the National Development Plan’s (NDP) employment creation goals. The findings provide valuable insight for policymakers, researchers, and stakeholders, underlining the urgent need for collaborative efforts to develop tailored programs, promote alternative energy sources, and advocate for policies that prioritize the energy needs of SMEs. The study acknowledges limitations related to geographical specificity, temporary constraints, and data source reliance and recommends further research to extend the geographical scope, conduct longitudinal analyses, and incorporate diverse data collection methods. By addressing these limitations, further studies can contribute to a more comprehensive understanding of the broader challenges and potential solutions faced by SMEs amid energy-related crises.
Open Innovation Capabilities and Competences
Authors: Brusila-Meltovaara Kristiina , Makkonen Pekka , Siakas Kerstin , Lampropoulos Georgios
Published: September 2024

Productivity can be enhanced and competitive advantages can be gained by using an open innovation approach instead of a closed innovation approach. The successful implementation of an open innovation approach requires careful examination of the existing innovation capabilities and competences of a company. This study aims to explore and give a picture of the current level of open innovation capabilities and competences of companies with particular emphasis on companies in Finland. A quantitative approach was followed and a 13-item survey was administered. The reliability of the survey used was .957 and its items included statements regarding the five-level maturity model for open innovation. Level five of the model represents the highest maturity level and level one of the model corresponds to the lowest. Claims regarding maturity level one were excluded as innovation activities do not occur at this level. The survey was administered in both 2022 and 2024 and consisted of three questions for each maturity level from level two to level four and four questions for level three. Maturity levels four and five indicate that companies understand the significance of strategic thinking and that they also include innovation strategies within their general strategy or perceive it as an integral addition to their strategy. We conclude that the effective open innovation culture forms an essential part of the overall success of a company. Therefore, an increase in innovation culture characteristics simultaneously results in an increase in the innovation maturity level.
Commercialisation Tools in Network Research Organisations
Authors: Walasik Marzena , Poteralska Beata
Published: September 2024

The paper aims to identify which commercialisation tools (CT) are employed in network research organisations as exemplified by the Łukasiewicz Research Network, Poland. The authors analyse the state of the art by studying publications in the Web of Science database and present a longitudinal case study. The commercialisation tools identified as a result of the literature review are classified according to an original approach proposed by the authors. Then, the proposed classification is applied to indicate the commercialisation tools used in the Łukasiewicz Research Network, one of the largest recognised research networks in Europe. A longitudinal single case study is used. The data is analysed at two points in time, i.e., for periods before and after the establishment of the Łukasiewicz Research Network. Namely, the tools used by individual research institutes before and after their inclusion in the network as well as the joint use of tools by the institutes making up the network are examined. The presentation is followed by a discussion of the contexts of applying commercialisation tools in the network organisation and individual institutes. Suggested future research includes analyses of the relationship between the use of specific commercialisation tools and commercialisation effectiveness measured by means of a set of commercialisation performance indicators.
Developing and Testing a Rural Business Incubator: A Best Practice Framework
Authors: Virkkala Peetu , Saarela Martti
Published: September 2024

Compared to an urban context, starting a business in a rural context has its distinctive challenges such as the lack of entrepreneurial support infrastructures typical in an urban context. Business incubators are types of entrepreneurial support organizations that support the creation and growth of new companies with tangible and intangible resources. They help incubatees transform their ideas and concepts into feasible products and services with tangible and intangible resources such as facilities, shared equipment, administrative services, knowledge, and access to networks. In the rural context, business incubators can help to address rural entrepreneurship challenges such as population and infrastructure deficiencies, and rural entrepreneurship opportunities such as strong social bonds and embeddedness to a rural environment. In this manner, they can help to mitigate entrepreneurial challenges and foster the use of entrepreneurial opportunities through direct and indirect effects to the local, regional, and national economy. However, rural incubators tend to perform worse than their urban counterparts. The reasons for this aren’t well understood, as there is a lack of incubator research on how locational attributes affect rural business incubators. There is a need for further knowledge about how rural context influences business incubators to improve the development, tracking, and impact of rural business incubators. This study addresses this research gap by creating a rural business incubator best practice framework that addresses general incubator best practices and rural entrepreneurship-specific challenges and opportunities that should be addressed in rural business incubators. The proposed framework is tested in rural VAU!HAUTOMO business incubator and the results are analysed to review the framework´s capabilities and suggest future use cases and research avenues. The framework provides a novel approach to plan, measure, and manage rural business incubators which both researchers and incubator actors can use to develop rural business incubators that better take into account rural entrepreneurship challenges and opportunities.
Brand Communication Management of Startups in Portugal
Authors: Oliveira Paula , Arriscado Paula , Sousa Pereira Manuel
Published: September 2024

In this article, we briefly present the outlines of a research project on the challenges of managing communication among startups in Portugal. The exploratory study was based on the combination of quantitative and qualitative methodologies and sought to analyze how crucial it is for startups to invest in branding and activate their brands through a planned communication strategy. It is universally recognized that the brand represents the most valuable intangible asset for the organization (Aaker, 1996; Kotler et al, 2012; Huseynli, 2022), currently having all the potential of technology to discover patterns of behavior and communication, but without ever compromising the humanization of the brand, despite the fascination with the digital lifestyle (Kotler et al., 2021). In 2014 a brand management methodology for agile companies emerged, Lean Branding (Busche, 2014) that teaches 21st century entrepreneurs the "way to create, communicate and sell a brand, constantly measuring its performance" (Busche, 2014). Startups cannot neglect this methodology. The big challenge is precisely the crossing of this business area, which is in affirmation, between the branding, since the literature review has shown that we are facing a little explored theme. Also, understanding how Portuguese entrepreneurs deal with the challenges of brand communication in such a competitive ecosystem, even with more modest budgets, and bringing more knowledge about branding applied to Startups, are the major contributions of this study.
Digital Transformation of Tax and Accounting Processes
Authors: Černá Marie , Pokorný Jan
Published: September 2024

The world today is changing rapidly in many ways. Fundamental changes that differ country by country are visible also in the area of taxes and accounting. New activities whose adoption is enabled due to the great development of technologies in fact exert pressure on individual economic subjects′ actions in many areas. This is visible also in supporting activities like tax and accounting processing. Setting of business processes has to be therefore changed quite often as a reaction to the frequent changes in legislation regulating these areas. Legislation in these two areas, taken from the Czech accounting units′ point of view, changes so often. Even if these changes of the legislative framework can be described as more frequent in the area of taxation (great change at least twice a year, often in the area of income taxes), this year the great change happened also in the area of accounting. In association with the adoption of the New accounting act started to be influenced set accounting processes of accounting units concerned. New accounting act should come into force since January 1, 2025. The aim of this contribution is to identify and, through the analysis of the development of digitalization tools, assess the possibilities of selected accounting units in the area of digital transformation of tax and accounting processes. This contribution uses, with the intention to describe and assess the situation in above specified areas, information focused on related significant legislative changes and relevant research methods to which belong literature research of professional publications, analysis of information and methodical support in specified area (provided mainly by the state authorities). The intention of the authors is to assess the degree of use of digitalization by selected, in the contribution further specified, accounting units. Therefore, in the final part of the contribution, obtained results are summarized using the method of synthesis.
Blockchain-Based Fraud Detection System for Healthcare Insurance Claims
Authors: Ncube Hopewell Bongani , Mutunhu Belinda , Dube Sibusisiwe , Maguraushe Kudakwashe
Published: September 2024

Healthcare fraud is a huge concern that affects not only the financial viability of insurance companies but also the well-being of patients who may receive compromised care due to fraudulent acts. Addressing this issue demands novel solutions that can detect and prevent fraudulent conduct in healthcare insurance claims. The project intends to establish an automated fraud detection system using blockchain technology, which has advantages such as security, transparency, and data immutability. By leveraging blockchain's decentralized ledger, the system creates a tamper-proof platform for processing healthcare insurance claims, preventing fraudulent alterations and enhancing trust in the integrity of the claims process. Ethereum's blockchain platform and smart contracts play a critical role in ensuring the secure recording of transactions while preventing retroactive alterations. Moreover, an on-chain database is employed to manage relevant claim data, thereby safeguarding its integrity and ensuring accessibility. The decentralized nature of blockchain technology brings additional advantages by eliminating the need for intermediaries, thereby reducing administrative costs and streamlining the claim processing workflow. The adoption of methodologies such as Personal Extreme Programming (PXP) and Design Science Research Methodology (DSRM) fortifies the project's framework. PXP facilitates continuous improvement through incremental and iterative development, while DSRM ensures a structured approach to problem-solving, yielding reliable results. Through rigorous testing and validation, the automated fraud detection system enhances the efficiency and accuracy of fraud identification in healthcare insurance claims. By combining blockchain technology with methodological frameworks, this project offers a promising solution to combat healthcare fraud, safeguarding insurance systems' integrity and ensuring quality care for patients. Future iterations will focus on expanding the system's capabilities and refining its algorithms to counter the evolving fraudulent tactics prevalent in the healthcare industry.
Aspects Considered Relevant in Higher Education Curriculum to PRODUCE Business innovative Graduates
Authors: Khumalo Sithembiso , Du Plessis Tanya
Published: September 2024

Higher Education Institutions (HEIs) have been tasked with the responsibility to generate knowledge through research and educate students and PRODUCE graduates with the capability to innovate and develop business innovation through entrepreneurial teaching. Therefore, it is significant for a university to align itself with the needs of the industry to PRODUCE graduates with the capability to PRODUCE business innovation. The purpose of this research was to determine aspects considered relevant in the Higher Education curriculum to PRODUCE graduates ready to develop business innovation and become entrepreneurs. The mixed-method research approach was deemed suitable for this research, therefore both qualitative and quantitative data were collected through the use of semi-structured interviews with 11 participants from the University of Johannesburg commercialisation units and an online questionnaire from 69 innovation experts from the South African Business Innovation Community (Innovation Summit), and the Innovation, Sustainability, and Visionary Leadership Group. The data collected was then analysed through descriptive content analysis and statistical analysis. This study is part of a PhD study completed in 2022 and only the results about the aspects considered relevant in the Higher Education curriculum to PRODUCE graduates ready to develop business innovation are presented and discussed. Based on the findings it is significant to note that aspects, such as creativity; originality and initiative; critical thinking and analysis; analytical thinking and innovation complex problem solving; and entrepreneurship are relevant and suitable for the university curriculum. In conclusion, more emphasis should be reflected in the Higher Education curriculum on these aspects mentioned above to PRODUCE graduates ready and capable of developing and producing business innovation. Higher Education Institutions should regularly implement interventions to improve their curriculum to best suit the needs of the industry or the business sector.
Management of Innovation in Digital Brands: An Integrative Review
Authors: Alemsan Nárima , Antonio Pereira Fialho Francisco
Published: September 2024

The present paper explores how innovation management is manifested in digital brands. The objective of this study is to analyze the approaches to innovation management within digital brands. The methodology adopted is an integrative review with a qualitative approach. Innovation management in digital brands has become increasingly crucial in today's dynamic business landscape. Digitalization has revolutionized the way brands interact with consumers, requiring constant innovation to remain competitive. This study aims to shed light on the strategies and practices adopted by digital brands to manage innovation effectively. The methodology has a qualitative approach through integrative review, which allows for the synthesis of existing literature on innovation management in digital brands. Through research and analysis of academic articles, this article identifies key themes and trends in innovation management in the digital context. Themes such as open innovation, co-creation with consumers, agile development methodologies, and digital transformation strategies emerge as central components of innovation management in digital brands. A conceptual framework is developed to provide a structured understanding of the various dimensions of innovation management in digital brands. This framework serves as a guide for professionals and researchers seeking to navigate the complex landscape of innovation in the digital age. The results of this study reveal a multifaceted approach to innovation management in digital brands. Also it includes the development of a descriptive figure conceptual of innovation management in digital brands. In conclusion, this integrative review highlights the importance of effective innovation management in digital brands. By adopting innovative strategies and embracing digital technologies, brands can drive growth, improve customer experiences, and maintain competitiveness in today's digital economy. Furthermore, this study contributes to the academic discourse by offering insights into the evolving nature of innovation management in the digital sphere. By understanding these dynamics, organizations can adapt their strategies to thrive in an increasingly digital-centric marketplace.
Artificial Intelligence and Managerial Decision-Making in International Business
Authors: Kourkoumelis Athanasios , Anastasopoulou Eleni E. , Deirmentzoglou Georgios A. , Masouras Andreas , Anastasiadou Sofia
Published: September 2024

Management in the age of artificial intelligence (AI) presents unique challenges and opportunities, especially in the international landscape. The technology is constantly evolving, and managers need to adapt to the new landscape that is emerging to harness its potential while considering and anticipating the risks involved. AI can disrupt traditional leadership models by automating specific tasks and decision-making processes. This challenges managers to align with this new reality and use AI to drive innovation and productivity. In addition, managers must navigate and adapt to the evolving regulatory environment, understanding but also complying with regulations around AI, data protection, and privacy, while advocating for responsible and fair governance. While AI significantly impacts management processes, the academic literature on the subject is still emerging. This study aims to explore the challenges posed by AI and how international business managers can use this technology to drive decision-making and benefit their organizations. Ten interviews were conducted with senior executives from a range of industries to collect qualitative primary data. The findings show that AI can help with decision-making, automate many processes, and improve efficiency. Top managers can use AI tools to address many challenges more effectively, but they need to understand the ethical implications and concerns that continue to arise. The findings provide theoretical implications and practical recommendations for top managers using AI technologies. Senior executives should develop AI-focused strategies; as AI becomes more prevalent across industries, managers need to understand how to integrate AI technologies into their organizations successfully.