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Wicked problems require collaborative innovation approaches. Understanding the problem from the users' perspective is essential. Based on a complex and ill-defined case, the purpose of the current paper is to identify some critical success factors in defining the “right problem” to be addressed.

An empirical research study was carried out in a low-density municipality (case study). Extensive data were collected from official databases, individual semi-structured interviews and a focus group involving citizens, local authorities, civil servants and other relevant stakeholders.

As defined by the central government, the problem to be addressed by the research team was to identify which justice services should be made available locally to a small- and low-density community. The problem was initially formulated using top-down reasoning. In-depth contact with citizens and key local players revealed that the lack of justice services was not “the issue” for that community. Mobility constraints and the shortage of economic opportunities had a considerable impact on the lack of demand for justice services. By using a bottom-up perspective, it was possible to reframe the problem to be addressed and suggest a new concept to be tested at later stages.

The approach followed called attention to the importance of listening to citizens and local organisations with a profound knowledge of the territory to effectively identify and circumscribe a local problem in the justice field.

The paper highlights the limitations of traditional rational problem-solving approaches and contributes to expanding the voice-of-the-customer principle showing how it can lead to a substantially new definition of the problem to be addressed.

There has been a growing concern about air quality because in recent years, industrial and vehicle emissions have resulted in unsatisfactory human health conditions. There is an urgent need for the measurements and estimations of particulate pollutants levels, especially in urban areas. As a contribution to this issue, the purpose of this paper is to use data from measured concentrations of particulate matter and meteorological conditions for the predictions of PM₁₀.

The procedure included daily data collection of current PM₁₀ concentrations for the city of São Carlos-SP, Brazil. These data series enabled to use an estimator based on artificial neural networks. Data sets were collected using the high-volume sampler equipment (VFA-MP10) in the period ranging from 1997 to 2006 and from 2014 to 2015. The predictive models were created using statistics from meteorological data. The models were developed using two neural network architectures, namely, perceptron multilayer (MLP) and non-linear autoregressive exogenous (NARX) inputs network.

It was observed that, over time, there was a decrease in the PM₁₀ concentration rates. This is due to the implementation of more strict environmental laws and the development of less polluting technologies. The model NARX that used as input layer the climatic variables and the PM₁₀ of the previous day presented the highest average absolute error. However, the NARX model presented the fastest convergence compared with the MLP network.

The presentation of a given PM₁₀ concentration of the previous day improved the performance of the predictive models. This paper brings contributions with the NARX model applications.

The Paris agreement for climate changes brought new attention to the themes of reduce carbon emissions, green ecosystems, the circular economy and the need to ensure the emergence of sustainable entrepreneurial ecosystems. This study aims to investigate entrepreneurship from the perspective of circular economy and waste collection in the Portuguese context.

Following a quantitative approach, the sample comprises 2,690 firm-year observations related to 354 firms from different industries within the waste from electric and electronic equipment (WEEE) scope.

The results show that a large part of SMEs started to comply with waste management regulations as of 2006 and are still not prone to innovation. Regulatory compliance is expected to have a positive impact on innovation, with a significant and positive change in the number of patents and the value of intangibles after companies comply with the waste management regulation.

This paper is original because it addresses equally to entrepreneurial ecosystems and circular economy (studies that address these two aspects are rare), with the Portuguese context in an embryonic stage with an extensive path to follow in the applicability of circular economy to business.

This paper aims to illustrate the interface between emotional intelligence (EI), trust and organizational learning in the context of a trade show environment.

Theoretical underpinnings of this conceptual study include appraisal theory of emotions. Propositions are presented that suggest positive relationships between antecedent variables, EI and trust, contrasted with the dependent variable, organizational learning.

Organizational learning is generally considered to be a benign activity, created by the acquisition and dissemination of new information. The outcome of organizational learning is the development of new knowledge that ultimately results in a shared interpretation among members of the organization. This paper suggests that a lack of EI, defined as “the ability to perceive and express emotion, assimilate emotion in thought, understand and reason with emotion, and regulate emotion in the self and others” (Mayer et al., 2000, p. 396), casts doubt on the motives of newly acquired information. Consequently, low levels of EI can inhibit the acceptance of new information, leading to a reduction of learning by the organization.

This paper extends the concept of organizational learning by incorporating EI and trust as antecedents of organizational learning. Previous research suggests a direct relationship between information acquisition, dissemination and organizational learning. This study implies that other factors can intervene after information is acquired, thereby affecting whether newly acquired information is fully incorporated into the organizational learning process.

In this paper, some peculiarities of a Southern European country are made explicit, namely, how the attraction of new, “global”, management practices combines with deeply persistent, thus traditional, ways of imagining organization. The dominant Anglo‐Saxon and Protestant models of management may not be fully adequate to characterize management and organization in the Latin Catholic countries of the south, or those postcolonial societies that they inscribed in Latin America. We present an interpretation of why what are glossed by moderns as dysfunctional management practices persist, sometimes despite their recognized inadequacy. The contributions advanced here may thus be relevant to researchers interested in the route of transition from closed to open societies and who are concerned that all models need to be appreciated in context.

Enhancing green innovation for corporate sustainability is one of the recent issues globally. Knowledge management has been determined as a core factor that hamstrings green innovation. The existing literature was limited to expose the importance of the knowledge management process for corporate sustainable performance. Thus, this paper aims to examine the role of the knowledge management process for corporate sustainable performance with the integration of green innovation and organizational agility following the resource-based view theory.

Cross-sectional design was used in this study. Data were gathered through convenience sampling from 475 respondents of multinational manufacturing corporations of Pakistan, analyzed by using structural equation modeling.

This study revealed that the knowledge management process and its all constructs (acquisition, dissemination and application) lead toward green innovation; further, green innovation influences corporate sustainable performance and its all constructs (environment, economic and social). Green innovation partially mediates the association between the knowledge management process and corporate sustainable performance. Besides, organizational agility has a positive effect on green innovation and corporate sustainable performance but was not found moderating these relations. The study educates that organizations investing in innovative technologies and adopting greener strategies are not only adequate for achieving sustainable performance, soft issues such as knowledge management and organizational agility but also important factors in the current knowledge base economy.

This study is an attempt to examine the previously undiscovered multi-dimensional relationships among the knowledge management process, green innovation, organizational agility and corporate sustainable performance. The presence of a positive correlation among these constructs was observed, proving the conceptual framework for this study.

The purpose of this study is to analyze the perception of accountants in relation to the complexity of accounting for financial instruments and in relation to the disclosure of financial instruments in annual reports. Both aspects are relevant for the external users, and for the firms’ internal management.

The database comprises questionnaires answered by accountants from Brazil and Chile. Data were analyzed based on reliability statistics and multivariate regression analysis.

The main results indicate that accountants perceive the accounting for derivatives, hedge accounting, fair value measurement of financial instruments and the respective disclosure of these operations as a complex issue. These findings are interesting considering that there are detailed accounting standards relating to financial instruments.

The results indicate that education and gender affect the perception of complexity about accounting of derivatives.

Findings from this research show that accountants do perceive derivatives as complex items for accounting, particularly accounting for hedges.

The results can motivate some initiatives for training activities and for teaching academic content about financial instruments in undergraduate courses.

To the best of the authors’ knowledge, this is the first study that tests some personal characteristics of accountants (namely, professional experience, education and gender), in contrast to their perceptions about complexity of accounting for derivatives.

Dutch PTT introduces alpha‐mosaic graphic enhancer. A new graphic creation and decoding system which gives Prestel and Antiope technology similar geometric capabilities to Telidon was announced at the Second Annual inContext Conference sponsored by Communications Studies and Planning International. The announcement was made by Ing. P.J.G.M. Ruiten, Director of Viditel, the videotex system of The Netherlands PTT.

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.