bluuebunny/crossref_metadata_2025_split huggingface dataset:
Revisiting women’s entrepreneurship
Authors: Barrett Mary 
Published: October 2014

Purpose– The purpose of this paper is to study women’s entrepreneurship from the family-firm context and radical subjectivist (RS) economics. While women’s entrepreneurship is a long-standing topic of research interest, there have been calls for more theory-oriented research and research which takes context factors in women’s entrepreneurship seriously. The paper responds to this by using an RS’s view of economics as a theoretical lens to consider women’s entrepreneurship in family firms.Design/methodology/approach– The paper briefly reviews the potential of the family-firm context for examining women’s entrepreneurship in a non-reductive fashion, then outlines radical subjectivism (RS). The three main elements of RS’s “entrepreneurial imagination” are explained, then linked with other theories of family-firm behaviour and applied to casework on women entrepreneurs in family firms.Findings– Each element of the entrepreneurial imagination, empathy, modularity and self-organization, generates new research questions which contest previous apparently settled views about women entrepreneurs. Protocols for investigating the questions are suggested. The third element, self-organization, while more difficult to operationalize for empirical testing, suggests how women’s entrepreneurship might generate new industries.Research limitations/implications– While this is primarily a conceptual study, its case studies invite further exploration of both women entrepreneurs and family firms. The RS perspective could also increase understanding of shared leadership and innovation in family firms. Specific research questions and protocols for investigating them are offered.Practical implications– Insights from the research have practical implications for entrepreneurship education, for understanding entrepreneurship at the level of society, the firm and the individual.Social implications– The importance of both family firms and women entrepreneurs to society makes it important to understand both of them better. The RS perspective can help.Originality/value– The paper highlights the value of combining attention to entrepreneurial context (family firms) and theory (RS) to reinvigorate some old research questions about women entrepreneurs. The combination of family firms and RS is also novel.
An international and comparative study of perceived justice in Mexican, Puerto Rican and Spanish hospitals
Authors: C. Sosa Varela Juan , Magaña Irma , Padin Carmen , Otero-Neira Carmen , de los M. Santos Corrada Maria , Svensson Goran 
Published: October 2014

Purpose– The purpose of this paper was to test a construct of perceived justice and its dimensions in negative service encounters across Mexican, Puerto Rican and Spanish hospitals. Also to compare similarities and differences of perceived justice in negative service encounters in these countries.Design/methodology/approach– Includes Mexicans, Puerto Ricans and Spaniards who have experienced service failures at hospital settings. A descriptive research design was followed and a self-administered questionnaire was applied to gather the data from respondents. The researchers applied convenience sampling, and a pre-screening of respondents was included to verify that respondents were appropriate to participate in the study. A total number of 937 usable questionnaires were obtained from the hospital settings.Findings– The empirical findings across three Spanish-speaking countries indicate that the construct of perceived justice in negative service encounters consists of merely 15 items, divided into three dimensions, namely, distributional, interactional and procedural.Research limitations/implications– The empirical findings provide satisfactory validity and reliability across three countries, but there are acknowledged research limitations. These offer an opportunity for further research to verify or falsify the validity, reliability and generalization of the current findings.Practical implications– Service providers may use the three-dimensional construct of perceived justice as a guide when developing, implementing and managing processes and procedures of service failures in negative service encounters.Originality/value– The current international study in Mexico, Puerto Rico and Spain complements and fortifies previous research and existing theory of perceived justice in negative service encounters, and possible actions of complaint handling as well as service recovery.
The False Claims Act: a review and policy recommendations
Authors: E. Schramm Mary , L. Herbst Jennifer , Mattie Angela 
Published: October 2014

Purpose– The purpose of the study is to review The False Claims Act (FCA) settlements and challenges facing the industry to suggest the motivation behind firms’ alleged fraudulent activity. FCA has been applied against pharmaceutical companies by the US Government to combat marketing fraud including kickbacks, improper pricing and off-label promotion. The interests of the US Government and medical professionals are also considered. Changes to the law governing pharmaceutical marketing practices are recommended.Design/methodology/approach– Cases settled under the FCA between 2005 and 2012 were identified by accessing the US Department of Health and Human Services (DHHS) Corporate Integrity Agreements Web site and annual reports and thequitamhelp.comWeb site. Case details were collected from US Department of Justice press releases, DHHS annual reports, and case documents in the Public Access to Court Electronic Records database.Findings– Of the settled cases in the final sample, improper pricing practices were evident in 33 per cent of the cases; off-label promotion in 52 per cent; and both in 15 per cent of the cases. Forty-eight per cent of the alleged fraudulent marketing activity occurred within the brands’ first year and 68 per cent within the first two years on the market. Reported settlements ranged from US$4 million to US$4.3 billion.Originality/value– This research simultaneously considers business issues facing the pharmaceutical industry and alleged fraudulent marketing activity to recommend changes to the law governing drug promotion. Changes have the potential to improve the balance between the respective interests of industry, medicine and government and to improve compliance and patient care in the future.
An Islamic perspective on the true and fair view override principle
Authors: Salihin Abang , Fatima A.H. , Anam Ousama Abdulrahman 
Published: October 2014

Purpose
– This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing.

Design/methodology/approach
– A qualitative research method was used based on documentary and textual analysis of the Shari’ah fundamentals (Islamic legal sources) and relevant accounting standards and regulations.

Findings
– The paper found that the TFVO is relevant and applicable in Islamic accounting and auditing and not contradictory to the rules of the Shari’ah. Therefore, the concept is acceptable for use in Islamic accounting. Moreover, based on the several roles played by the TFVO, in the Islamic context, the practicality of this concept in Islamic accounting provides further justification for its continued usage.

Practical implications
– The findings of the paper provide a basis to support the inclusion of the TFVO in Islamic accounting standards, as well as possible usage by Islamic financial institutions (IFIs). Thus, regulators of IFIs and Islamic accounting standards setting bodies can consider it in their challenging task of standardizing accounting practices due to the different interpretations of transactions from the various Madhahib and multiple accounting concepts and practices. In addition, the discussion in the paper reminds accountants and auditors of IFIs and Islamic organizations that providing a true and fair view (TFV) is paramount; thus an override of inapplicable accounting standards and regulation is allowed, but not Shari’ah. Thus, TFVO can assist accountants to record transactions that reflect the economic reality of the IFIs, especially prior to accounting regulations keeping pace with the rapid business environment.

Originality/value
– The paper has highlighted a very important issue relating to the TFV, specifically the TFVO, from the Islamic perspective. The paper is considered as the first paper that contextually analyses this issue based on Islamic legal sources using a qualitative approach. In addition, the paper has contributed to the literature in Islamic accounting and auditing.
Science parks and intellectual capital
Authors: Romano Marco , Catalfo Pierluigi , Nicotra Melita 
Published: October 2014

Purpose– Dealing with intellectual capital (IC), the purpose of this paper is to provide a strategic tool for management activities in knowledge-based organizations. In particular, in the contribution, an integrated framework for intangibles’ representation, evaluation and control in Science Parks is developed.Design/methodology/approach– Starting from a review of the main instruments for measuring intangible resources in an organization, an integrated model of IC for Science Parks is formulated.Findings– The paper demonstrates that Science Parks are big repositories of knowledge but they are neither familiar with the IC management nor with the use of methodologies functional for the resources representations and for the variations dynamics of their value. Thereby it answers to questions related to the IC process representation, responding to managerial exigencies and to measurability and repeatability as strategic activities for business running.Originality/value– Unlike the great number of studies on IC that formulate objective metrics of the value of firms’ intangible assets, the paper presents a model not to describe but to shape processes in a knowledge-based organization and to achieve and communicate results both for management and for increasing transparency of communication with external stakeholders.
From services dealers to innovation brokers
Authors: Macchi Marika , Rizzo Ugo , Ramaciotti Laura 
Published: October 2014

Purpose– The purpose of this paper is to investigate the strategies business incubators (BI) adopt in respect to the creation of incubatee intellectual capital, and it focuses in particular on links between BI structural capital and the creation of incubatee relational capital (RC). By crossing IC literature with the open innovation paradigm the authors consider the incubator as an innovation intermediary and the authors investigate how different incubator strategies of knowledge exchange take place within and across incubator boundaries. The main issues the authors seek to explore regard the mechanisms by which incubators shape the exchange of knowledge within and across their boundaries and the rationale underlying such an approach.Design/methodology/approach– The analysis is based on a multiple case study research involving five Italian incubators. Primary and secondary data were gathered through interviews with each incubator managing director and with relevant actors.Findings– The analysis allows us to propose a theoretical framework and to highlight how different structural capital shape heterogeneous processes by which incubatees build their RC. The authors find that important differences in RC formation are present both at an exchange of knowledge level within the incubator, and across incubator boundaries.Research limitations/implications– The main limitations of this study regard the generalizability of results. This is mostly an exploratory work and further research based on quantitative rather than qualitative analysis, would provide stronger evidence in order to validate the results with respect to the population of incubators and consequently lead to more precise policy implications.Originality/value– The analysis points to the importance of recognizing different BI approaches regarding the mechanisms by which incubatees develop their RC, and allows us to gain a knowledge-based conceptualization of incubators. This definition moves beyond the more diffuse classification based on public vs private and sectoral specificities, and introduces some new insights for further research.
University knowledge, open innovation and technological capital in Spanish science parks
Authors: Villasalero Manuel 
Published: October 2014

Purpose– The purpose of this paper is to investigate the connection between university research and technological capital developed by science park (SCP) firms in order to elucidate whether the causal linkage is owing to non-pecuniary research spillovers or pecuniary technology transfer activities.Design/methodology/approach– Two publicly available surveys, one dealing with the research and transfer activities of 45 Spanish universities and another with the patenting activities of 44 Spanish SCPs, are matched in such a way that hypotheses can be tested using regression analysis.Findings– The patenting performance of SCP firms is positively related to the competitive R&D projects undertaken by the universities to which they are affiliated and negatively related to the technology transfer activities carried out by those universities. These findings suggest that the scientific knowledge produced by universities principally contributes to private technology-based firms’ technological capital through non-pecuniary research spillovers, whereas the pecuniary technology transfer agreements remain uncertain or may even prove to be detrimental.Practical implications– Firms that are considering locating or remaining in a university-affiliated SCP should be aware that the university's pecuniary orientation when managing its intellectual capital may become a barrier as regards the firm filling its technological capital shortages. From a university administrator perspective, the complementary or substitute role of technology transfer officesvis-à-visSCPs should be considered in the light of the selling or revealing approach adopted by the university in order to commercialize and diffuse potential inventions.Originality/value– This study contributes to existing literature by shedding light on the causal linkage between university research and firm innovation, obtaining evidence in favor of an upstream, non-pecuniary and revealing role of universities in support of the accumulation of technological capital amongst SCPs tenant firms.
Creating conditions for innovative performance of science parks in Europe. How manage the intellectual capital for converting knowledge into organizational action
Authors: Campanella Francesco , Rosaria Della Peruta Maria , Del Giudice Manlio 
Published: October 2014

Purpose
– The purpose of this paper is to discuss the concept of innovative performances for science parks as a framework for understanding how effectively human and structural capital (i.e. intellectual assets) are leveraged. The key point is fostering main determinants to investigate and/or make sense of key management activities/factors shaping the evolution and performance of knowledge creating processes.

Design/methodology/approach
– The study was based on the quantitative and qualitative values, for the period 2000-2011, gathered from a sample of 901 public and private organizations located in the 21 European Union (EU) countries. With regard to the methodology, the hypothesis testing first required an analysis of the correlations between the investigation variables, and then the use of regression analysis to study the relationships between the innovative performance of the research institutions, and the financial, organizational and knowledge characteristics of the science parks investigated.

Findings
– The empirical research shows that: the allocation of public resources does not influence most of the selected indicators of performance, with the exception of the negative effect seen for the number of patents; the resources provided by venture capitalists have a positive effect on all of the indicators of performance of the science park; the science parks of greater dimensions have better performances; the positive impact of the systemic relationships seems to have an effect that is limited to the increase in the number of contracts stipulated with industry; the number of publications produced by researchers of the science parks seems to have an unclear effect on the innovative performance; and an increase in the number of researchers enhances the innovative performance of the science parks.

Research limitations/implications
– It seems appropriate to suggest some research lines that arise from the limits of this work. In particular, it should be stressed that there is a need to enlarge the sample investigated to embrace local innovation systems outside the EU, so as to provide further validation to the empirical results of this research.

Practical implications
– This research has some practical implications of notable interest at the level of European policies. Interventions of public policies supporting innovation should not be concentrated on the increase of public funding but on increasing private capital investment.

Originality/value
– This paper aims to extend literature about factors explaining the financial, organizational and cognitive performance of science parks in Europe.
The intellectual capital of business incubators
Authors: Calza Francesco , Dezi Luca , Schiavone Francesco , Simoni Michele 
Published: October 2014

Purpose
– The purpose of this paper is to propose a conceptual framework to analyze the intellectual capital (IC) of new generation business incubators.

Design/methodology/approach
– The paper carries out a literature-based analysis of the different components of the IC of business incubators and develops a conceptual framework that links the business incubators’ IC to the IC of incubated firms.

Findings
– The paper provides an analytical model able to support practitioners and scholars to better understand and evaluate the IC criticalities and requirements of incubators. The notion of incubation path is developed.

Originality/value
– The paper contributes to the extant literature about the intangible assets of business incubators by analyzing in detail how these structures use their IC to perform their activities.
Building intellectual capital in incubated technology firms
Authors: G. Gately Clare , A. Cunningham James 
Published: October 2014

Purpose– The value of relational capital generated by entrepreneurs with their internal and external environment (Hormigaet al., 2011a, b), provides considerable resources when properly leveraged. It is particularly important in environments such as the high tech sector of incomplete information and weak economic markets such as new products, markets or technologies (Davidsson and Honig, 2003). The purpose of this paper is to examine how incubated technology entrepreneurs build relational capital for a new venture formation in the social context of a Higher Education Institution.Design/methodology/approach– The study took a qualitative approach based on content analysis of business plans and in-depth interviews with 25 technology entrepreneurs on an incubation programme – South East Enterprise Platform Programme – for technology graduates in the South East of Ireland.Findings– The study found that technology entrepreneurs during new venture formation engaged in four types of relational capital activities, namely, development of networks and contacts, relationship building, accessing and leveraging knowledge experts and members of associations.Practical implications– Incubator programmes need to actively support social building activities of technology entrepreneurs. Higher Education Institutes knowledge assets and networks are critical elements in supporting incubator technology entrepreneurs.Originality value– The study identified four types of relational capital building. The authors also found using Jones-Evans (1995) categorisation of technology entrepreneurs that users, producers, opportunists and non-technical entrepreneurs engaged in client focused relational capital building, whereas researcher types networked with service providers and displayed arms length relational capital building styles.
Sex‐specific differences in ecomorphological relationships in lizards of the genus Gallotia
Authors: Lopez‐Darias Marta , Vanhooydonck Bieke , Cornette Raphael , Herrel Anthony 
Published: October 2014

Summary

Males and females often differ from one another in phenotypic traits due to differential investment in traits relevant to the fitness of each sex. However, how differences in sexually dimorphic traits affect ecologically relevant performance traits and whether these are correlated with variation in ecology remains poorly understood.

Here, we test the co‐evolution of head shape, bite force capacity and diet in male and female lizards (Gallotia) from the Canary Islands, known to be sexually dimorphic. We collected data on bite force and head size and shape for both sexes of all seven extant species on all seven islands of the archipelago (ten evolutionary‐independent lineages). Moreover, we collected diet data for five out of the seven species (eight lineages).

Our results show that the evolution of head morphology is associated with the evolution of bite force in both sexes. However, only in females is the evolution of head morphology and bite force associated with the evolution of diet. In males, head morphology and bite force are decoupled from the evolution of diet. In conjunction with the male head shape characterized by a broad rostrum, this suggests that head shape and bite force may be evolving principally under sexual selection in males.

Our data thus suggest that head morphology and associated functional traits may evolve under different selective pressures in the two sexes.
Discrimination of Chicken Seasonings and Beef Seasonings Using Electronic Nose and Sensory Evaluation
Authors: Tian Huaixiang , Li Fenghua , Qin Lan , Yu Haiyan , Ma Xia 
Published: October 2014

AbstractThis study examines the feasibility of electronic nose as a method to discriminate chicken and beef seasonings and to predict sensory attributes. Sensory evaluation showed that 8 chicken seasonings and 4 beef seasonings could be well discriminated and classified based on 8 sensory attributes. The sensory attributes including chicken/beef, gamey, garlic, spicy, onion, soy sauce, retention, and overall aroma intensity were generated by a trained evaluation panel. Principal component analysis (PCA), discriminant factor analysis (DFA), and cluster analysis (CA) combined with electronic nose were used to discriminate seasoning samples based on the difference of the sensor response signals of chicken and beef seasonings. The correlation between sensory attributes and electronic nose sensors signal was established using partial least squares regression (PLSR) method. The results showed that the seasoning samples were all correctly classified by the electronic nose combined with PCA, DFA, and CA. The electronic nose gave good prediction results for all the sensory attributes with correlation coefficient (r) higher than 0.8. The work indicated that electronic nose is an effective method for discriminating different seasonings and predicting sensory attributes.