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Why do firms die? This volume seeks to explore international and cross-disciplinary perspectives, if you like a forensic examination, autopsy or post mortem of 'how and why' companies die. This alternate perspectives flips the focus on survival, as all existing firms are in truth survivors, to consider through the metaphors of death, (with forensic analysis, autopsy, post mortems and crime scene investigations) the lessons 'dead firms' might offer. This book will contribute to the understanding of the development, antecedents, processes and consequences of corporate insolvency around the world. In general lines, insolvency is a state in which the debtor is proven unable to pay corporate debtors. We aim to explore the contemporary causes and effects of corporate cross-border insolvency (CCBI). In the realms of international business, CCBI could be mediated by events experienced during the internationalization of the firm, which may encompass a loss of capital, loss of revenue and loss of credit. -- Provided by publisher.

Cacalia firma is known for its unique fragrance, and its young shoots are traditionally used as culinary herbs and for their active constituents. The leaves of C. firma and the residual material remaining after enzymatic treatment exhibit both nutritional and therapeutic potentials. Despite this, the application of enzyme-treated C. firma leaf residues in functional food development has received limited attention. According to existing research, these residues are abundant in health-promoting compounds, such as antioxidants and polyphenols. Moreover, preliminary in vitro studies have suggested their potential to alleviate gut microbiota-modulatory problems. Expanding studies in this field could support the future use of enzyme-treated C. firma residues as valuable components in functional food formulations. This study aims to detail the bioactive profiles and nutraceutical potential of various enzyme-treated C. firma leaf residues and assess their applicability in health-oriented food products.

Have you ever wondered how organizations decide which news is important? This insightful book portrays in detail everyday work in three news agencies: Swedish TT, Italian ANSA and the worldwide Reuters. This unique study is about organizing rather than journalism, revealing two accelerating phenomena: cybernization (machines play a more and more central role in news production) and cyborgization (people rely more and more on machines). Barbara Czarniawska reveals that technological developments lead to many unexpected consequences and complications. Cyberfactories will prove essential to researchers interested in contemporary forms of organizing, studies of technology, and media. It will also appeal to a lay reader interested in how news is produced.

Objective: To Analyze the relationship between human resources management and organizational behavior, in light of the analysis of high-performance work practices and workers' organizational commitment. Theoretical Framework: This study focuses on the “high performance work practices” (Pfeffer, 1998; Becker, et al. 2001) which refer to a set of practices that aim to select, develop, and retain workers, especially the most innovative ones, to maximize the organization's performance. Method: A case study was carried out in an innovation and technology consultancy organization, based on the application of a questionnaire survey on the components of organizational commitment (Nascimento et al., 2008) and the perception of workers regarding high performance work practices (Esteves, 2008). The sample is mainly composed of male professionals, between 26 and 34 years old and with a undergraduate or bachelor’s degree. Results and Discussion: The results show some consistency with previous empirical studies: high performance work practices are present in this type of organization; professionals are affectively committed to the organization; there are significant correlations between high performance work practices and organizational commitment, especially at the level of affective commitment. Research Implications: Assists in the design and implementation of practical human resources management strategies for managers, which contribute to the formulation of management systems focused on organizational commitment behaviors of professionals in the context of the consultancy sector. Originality/Value: It is a pioneering study developed in a national context on the two constructs in the consulting sector, contributing to the literature by highlighting the importance of a relational and reflective approach to the importance of organizational behavior. Its relevance and value is evidenced by the support it gives to the design of management systems and practices based on organizational behavior.

This paper verifies whether and how the country’s cultural dimensions moderate the relationship between the quality of the audit firm and the level of earnings management. The sample is formed by 88,428 observations from 18,842 companies in 23 countries, covering the period from 2011 to 2018 in an unbalanced panel. The dimensions of national culture were based on the GLOBE project, and the level of earnings management was estimated by Dechow et al. (1995). The results show that national culture influences the monitoring of the largest auditing firms and benefits companies in preparing financial statements. Such results suggest a relationship of audit bias due to cultural aspects, which may compromise the quality of accounting information. Esta pesquisa teve como objetivo verificar se e como as dimensões culturais do país moderam a relação entre a qualidade da firma de auditoria e o nível de gerenciamento de resultados. A amostra foi composta por 88.428 observações de 18.842 empresas localizadas em 23 países, abrangendo o período de 2011 a 2018 em um painel desbalanceado. As dimensões da cultura nacional foram baseadas no projeto GLOBE, e o nível de gerenciamento de resultados foi estimado conforme Dechow et al. (1995). Os resultados apresentam evidências de que a cultura nacional tem influência no monitoramento exercido pelas maiores firmas de auditoria e conferem benefícios às empresas no que tange à elaboração das demonstrações contábeis. Tais resultados sugerem relação de parcialidade da auditoria em virtude de aspectos culturais, o que pode comprometer a qualidade da informação contábil. La investigación tuvo como objetivo verificar si y cómo las dimensiones culturales del país moderan la relación entre la calidad de la firma de auditoría y el nivel de gestión de ganancias. La muestra estuvo compuesta por 88.428 observaciones de 18.842 empresas ubicadas en 23 países, abarcando el periodo de 2011 a 2018 en un panel desequilibrado. Las dimensiones de la cultura nacional se basaron en el proyecto GLOBE y el nivel de gestión de resultados se estimó según Dechow et al. (1995). Los resultados presentan evidencia de que la cultura nacional influye en el seguimiento realizado por las mayores firmas auditoras y proporciona beneficios a las empresas en lo que respecta a la preparación de estados financieros. Tales resultados sugieren una relación de sesgo de auditoría debido a aspectos culturales, lo que puede comprometer la calidad de la información contable.

In 2012, publishing house El hilo de Ariadna published Los san Signos. Xul Solar y el I Ching. This book contains the manuscripts in which Xul Solar registered in Neocriollo the visions he had after contemplating I Ching’s symbols. Nelson Osorio translated the manuscripts into Spanish. In this article I explore the gesture of registering the visions in Neocriollo as a way to generate metapoetic and metalinguistic reflections. The creation of a new language with the purpose of questioning language itself rises also the question on the possible connections between fiction and reality, fiction and life such as they can be perceived in the author’s heteronym :Xul Solar.

Aunque existen estudios sobre los límites de la firma, este campo de estudio sigue siendo un tema que necesita mayor desarrollo. El objetivo de este artículo es analizar los límites de la firma a la luz de las capacidades tecnológica y transaccional. El método utilizado fue el estudio de casos múltiples en firmas de diferentes estratos de intensidad tecnológica. Los principales resultados de este estudio pueden expresarse mediante tres proposiciones. Primero, todas las firmas industriales tienen capacidad tecnológica y capacidad transaccional. Segundo, las firmas con capacidades más desarrolladas (tecnológica y transaccional) amplían sus límites. Tercero, las firmas pueden ampliar sus límites acumulando capacidad tecnológica, capacidad transaccional o ambas. Como conclusión del artículo, las capacidades tecnológicas y transaccionales son esenciales para la expansión de las fronteras de las firmas en cualquier extracto de intensidad tecnológica. Although there is research pertaining to the boundaries of firms, this field of study still requires more development. The objective of this paper is to analyse firm boundaries considering technological and transactional capabilities. The method chosen was that of multiple case studies conducted in firms having different technological intensity levels. The main results are contained in three propositions. Firstly, all industrial firms have technological and transactional capability. Secondly, firms with more developed capabilities (technological and transactional) expand their boundaries. Thirdly, the firms are able to expand their boundaries by means of the accumulation of technological capability, transactional capability, or both. As a conclusion to this paper, technological and transactional capabilities are essential for expanding the boundaries of firms at any level of technological intensity.

An inimitable adsorbent “ FI-TM-BWCC ,” emanated from meta -phase-selective thermochemical modulation of excavation-squander (mine waste)-derived terra-firma (blackish white china clay, i.e., BWCC ), is explored in the present work for fluoride (F - ) adsorption purpose. FI-TM-BWCC portrayed an excellent adsorption efficiency (95% removal capacity and Q e : 99 mg/g, at initial adsorbate dose: 10 mg/L, pH: 7±0.5, adsorbent dosage: ~600 mg, exposure time: 60 min). At identical experimental conditions, the F - scavenging phenomenon was superior than two analogous adsorbents: (i) biopolymer chitosan and glutaraldehyde cross-linked BWCC ( CG@BWCC , wherein F - removal efficiency: 74%) and (ii) meta-phase-selective thermally moduled BWCC ( TM-BWCC , removal efficiency: 75%). BWCC predominantly comprises kaolinite and a trace amount of anatase along with prime elemental compositions: 41.71% Al 2 O 3 , 49.80 % SiO 2 , 4.25% Fe 2 O 3 , and 3.93% TiO 2 , as revealed by PXRD and XRF analyses. The thermochemical modulation pathway significantly escalated the BET surface area of BWCC (~11.92 m 2 /g, avg. pore radius: 23.64 Å, i.e., mesoporous in nature) to FI-TM-BWCC (216.95 m 2 /g, avg. pore radius: 31.41 Å). The fluoride-adsorbed F - •••FI-TM-BWCC species revealed a reduced surface area of 21.5 m 2 /g, which was explained in the light of ion exchange pathway on FI-TM-BWCC ’s non-uniform surface (surface roughness/S A of 1597 nm, reduced to 1179 nm after F - uptake). The spontaneous F - •••FI-TM-BWCC interaction (ΔG 0 = −6.25 kJ) occurred following chemisorption-controlled ion exchange ( CCIE ) pathway as appearance of a F1s band at 685.5 eV was rationalized for Si-F bond formation; corroborating pseudo second-order (PSO) kinetics and resembling Freundlich isotherm. The usefulness of FI-TM-BWCC was diversified through field validation with natural groundwater specimens and proposition of a gravity-fed defluoridation unit. The flow rate was documented to be ~11 liters per hour (LPH) by implementing viscous turbulence fluent model. The experimental findings certainly followed the premise conventions of sustainability metrics upholding socio-economic equipoise. Graphical abstract

ABSTRACT This paper verifies whether and how the country’s cultural dimensions moderate the relationship between the quality of the audit firm and the level of earnings management. The sample is formed by 88,428 observations from 18,842 companies in 23 countries, covering the period from 2011 to 2018 in an unbalanced panel. The dimensions of national culture were based on the GLOBE project, and the level of earnings management was estimated by Dechow et al. (1995). The results show that national culture influences the monitoring of the largest auditing firms and benefits companies in preparing financial statements. Such results suggest a relationship of audit bias due to cultural aspects, which may compromise the quality of accounting information. RESUMO Esta pesquisa teve como objetivo verificar se e como as dimensões culturais do país moderam a relação entre a qualidade da firma de auditoria e o nível de gerenciamento de resultados. A amostra foi composta por 88.428 observações de 18.842 empresas localizadas em 23 países, abrangendo o período de 2011 a 2018 em um painel desbalanceado. As dimensões da cultura nacional foram baseadas no projeto GLOBE, e o nível de gerenciamento de resultados foi estimado conforme Dechow et al. (1995). Os resultados apresentam evidências de que a cultura nacional tem influência no monitoramento exercido pelas maiores firmas de auditoria e conferem benefícios às empresas no que tange à elaboração das demonstrações contábeis. Tais resultados sugerem relação de parcialidade da auditoria em virtude de aspectos culturais, o que pode comprometer a qualidade da informação contábil. RESUMEN La investigación tuvo como objetivo verificar si y cómo las dimensiones culturales del país moderan la relación entre la calidad de la firma de auditoría y el nivel de gestión de ganancias. La muestra estuvo compuesta por 88.428 observaciones de 18.842 empresas ubicadas en 23 países, abarcando el periodo de 2011 a 2018 en un panel desequilibrado. Las dimensiones de la cultura nacional se basaron en el proyecto GLOBE y el nivel de gestión de resultados se estimó según Dechow et al. (1995). Los resultados presentan evidencia de que la cultura nacional influye en el seguimiento realizado por las mayores firmas auditoras y proporciona beneficios a las empresas en lo que respecta a la preparación de estados financieros. Tales resultados sugieren una relación de sesgo de auditoría debido a aspectos culturales, lo que puede comprometer la calidad de la información contable.