Data‐Driven Supply Chain Orientation and Financial Performance: The Moderating Effect of Innovation‐Focused Complementary Assets

Drawing on the complementary assets framework, this study explores the moderating effect of innovation‐focused complementary assets (CA‐I) on the relationship between a data‐driven supply chain orientation (DDSCO) and firm financial performance. To test the moderating effect, survey data gathered from 329 manufacturing firms in China were analysed using a moderated regression analysis. The results indicate that DDSCO has a significant positive effect on financial performance, and that capabilities for product and process innovation function as complementary assets moderating the DDSCO–performance relationship. The findings suggest that innovation‐focused complementary assets are performance differentiators when paired with a DDSCO and explain why some firms obtain financial benefits from the development of a DDSCO while others do not. Specifically, competitive advantage from a DDSCO may not be realized unless CA‐I and potentially other complementary assets are harnessed, thus providing useful practical guidance to managers. Hence, the study provides empirical support for the complementary assets framework.     

Value-added distribution to stakeholder of Spanish listed companies: a corporate governance perspective

Journal of Management and Governance - Following a stakeholder corporate governance perspective, we examine whether the characteristics of boards of directors (board size, separation of Chairman...     

On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality

Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order to enhance governance structures and practices. Some of these recommendations specifically aim to improve the effectiveness of the audit committee. We investigate the relationship between the level of compliance with recommendations on the audit committee of the Spanish Unified Code and financial reporting quality, as measured by discretionary accruals and by the opinion of the audit report. We use a sample of companies listed in the Spanish stock market for the years between 2007 and 2013. Results show a strong and positive relationship between the level of compliance with recommendations and the quality of financial reporting. We also report significant results for some specific recommendations. These results are robust to various checks. Therefore, the level of compliance with recommendations on the audit committee might provide a feasible and reliable indicator of the quality of financial reports released by the company.     

Usability in product design--the importance and need for systematic assessment models in product development--Usa-Design Model (U-D) ©

In product design, human factors are considered as an element of differentiation given that today's consumer demands are increasing. Safety, wellbeing, satisfaction, health, effectiveness, efficiency, and other aspects must be effectively incorporated into the product development process. This work proposes a usability assessment model that can be incorporated as an assessment tool. The methodological approach is settled in two stages. First a literature review focus specifically on usability and developing user-centred products. After this, a model of usability named Usa-Design (U-D?) is presented. Consisted of four phases: understanding the use context, pre-preliminary usability assessment (efficiency/effectiveness/satisfaction); assessment of usability principles and results, U-D? features are modular and flexible, allowing principles used in Phase 3 to be changed according to the needs and scenario of each situation. With qualitative/quantitative measurement scales of easy understanding and application, the model results are viable and applicable throughout all the product development process.     

Latino Immigrants,Discrimination and Reception in Columbus,Ohio

Columbus, Ohio has witnessed rapid growth in its Latino population as immigrants settle in the city to access jobs and a generally low cost of living. Immigrants also face discrimination as they settle in Columbus and interact with the city's citizens. In this paper, we note how discrimination plays out in social and economic isolation; a lack of programmes to support the incorporation of Latinos in the city; and state laws that target immigrants. We present results of ongoing ethnographic work with the Latino community in Columbus.     

Beyond the Disciplinary Role of Governance: How Boards Add Value to Spanish Foundations

Due to the significant role of non‐profit organizations in the development of modern societies, these organizations must adjust their boardrooms. Since traditional theories of corporate governance appear to be limited in explaining the changing non‐profit world, we propose an extended model of governance that integrates the traditional arguments of agency theory with a cognitive dimension. Based on a sample of Spanish foundations, we present evidence on the effect of the board composition on foundations' organizational efficiency. We show that board size and independence do not have a definitive effect on the entity's efficiency. Instead, the knowledge diversity inside the boardroom and the active character of trustees have a positive influence on resource allocation. The cognitive dimension of the extended model of governance is critical to explaining how boards impact on organizational performance.     

Regression‐type models for extremal dependence

We propose a vector generalized additive modeling framework for taking into account the effect of covariates on angular density functions in a multivariate extreme value context. The proposed methods are tailored for settings where the dependence between extreme values may change according to covariates. We devise a maximum penalized log‐likelihood estimator, discuss details of the estimation procedure, and derive its consistency and asymptotic normality. The simulation study suggests that the proposed methods perform well in a wealth of simulation scenarios by accurately recovering the true covariate‐adjusted angular density. Our empirical analysis reveals relevant dynamics of the dependence between extreme air temperatures in two alpine resorts during the winter season.     

On the varying meaning of "open and affirming"

Some religious denominations offer programs where member congregations can signal their acceptance of all gender identities and sexual orientations. The United Church of Christ (UCC) created one of the earliest of such programs in the mid-1980s by which congregations can adopt an "Open and Affirming" identity. However, there has been little research examining this program and how it has evolved over time. Research suggests that organizational innovations like the Open and Affirming program often become institutionalized over time, leading to changes in how the program is expressed or conducted. We examine Open and Affirming (ONA) congregations in the UCC to see if the manner in which they express their ONA identity depends on when they adopted the identity. We find that early adopters of such programs are more likely than later adopters to focus on sexual orientation. While this could be seen as a troubling pattern, we argue that it could represent greater awareness of the Open and Affirming program's meaning, which has allowed for greater flexibility in its expression.     

Old scissors to industrial automation: the impact of technologic evolution on worker's health

To cut a fabric, the professional performs different jobs and among them stands out the cut. The scissors has been the instrument most used for this activity. Over the years, technology has been conquering its space in the textile industry. However, despite the industrial automation able to offer subsidies to answer employment market demands, without appropriate orientation, the worker is exposed to the risks inherent at the job. Ergonomics is a science that search to promote the comfort and well being in consonance with efficacy. Its goals are properly well defined and clearly guide the actions aimed at transforming the working conditions. This study aimed to analyze the activity of cut tissues with a machine by a seamstress and the implications on their body posture. The methodology used was the observation technique and application of the Protocol RULA, where the result obtained was the level 3 and score 5, confirming that "investigations and changes are required soon". Conclude that using the machine to tissue cut should be encouraged, but in conjunction with orientations for improving posture while handling it. It seeks to prevent dysfunction of the musculoskeletal system that prevents employees from performing their work tasks efficiently and productively.