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Duchamp caused a revolution in the art of the twentieth century with the readymade concept, and simultaneously he opened Pandora's Box, which converted art into a simulation and made it dependent on discursive practices. This degenerated into a deconstructive vulgate when, from the 1960s onwards, an ‘aesthetic of banality’ was accentuated and the media institutionalized the ‘guerrilla’ between the practices and the discourses. Art ‘wrecked’ in a regime of hyper-reality of the image, and the art paradigms and criteria shifted from aesthetics to the law of the financial markets. At the same time, the proliferation of coexisting cultural ideas and a revolving cultural miscegenation ended up splitting the kingdom of the art. In the art world today, there is a cleavage between artists: on one side, the adepts to the heteronomy (a line that was born with ready-made products), those who, following dominant rules, work for the market and the organizations; on the other side, those, more passionate, for whom art is a hermeneutics for self-knowledge. Meanwhile, Picasso's aura returns to the art scene, in a panorama that until now was adverse to him.

Art is a complex, multiform, fluid human activity that is subjugated to time-space-place contexts and dependent upon social representation and values. But what is it for? This introduction to the book Art in Diverse Social settings begins with a general characterization of Art as universal language. Unlike verbal language, art is primarily processed in the sensorial and emotional fields and only later rationally; unlike science, it does not aim at explaining or predicting the laws of the world's phenomena, instead it communicates by showing (in essence, it has an expressive meaning). In today's world, art became an accessible good and a valuable human creation because of this reappraisal of artistic practices; art is today expressive in domains such as politics, citizenship, economy, ethics, sustainability or public affairs.

The introduction to this edited book explains why it is focused on the role of art in today's diverse society. Art is part of the worldviews and mindsets from which it results and as a complex and ambiguous product of culture and perception, it must be understood from multiple perspectives. As such, this book includes in the first part seminal chapters with a theoretical scope, which highlight conceptual, contextual and cultural issues of contemporary art. The chapters in the second and third parts of the book are exemplary case studies, describing concrete intervention projects, which use some form of art or composed artistic expression as a medium for communication and intervention in the contexts of social and professional organizations, public spaces or the community. A summary of each chapter is provided and linked to the main goal of the book.

The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance.

A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS.

Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research.

The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant.

The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC.

In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the descriptions of individuals living with at least one child under 14 years of age, particular emphasis is put on how young adults perceive and incorporate into their speeches the presence and role of non-cohabiting elderly, namely their parents and in-laws, as an expression of the quality of life they experience.

Design/methodology/approach: Data rely on episodic interviews conducted with both men and women with young children (3–14 years old), within a broader sociological research devoted to the study of family rituals. The data collected was analyzed using qualitative techniques of content analysis with the help of NVivo software (QSR). The data is presented recurring to contextualized narratives.

Findings: Data analysis allows to conclude that geography matters in the perception that young adults have when reflecting upon the role of the elderly surrounding them, either their parents or in-laws. The presence and coexistence of generations are perceived as “priceless,” a “fortune,” and a “privilege,” possible in a medium-sized city, where everything is close enough to thicken the informal intergenerational solidarities between grandparents, parents, and grandchildren. Behind the scenes, data, furthermore, discloses unpredictable tensions arising mainly regarding children’s education, rules, and behavior.

Originality/value: This chapter contributes to shed light into the daily life of elderly people who are still independent and active, and the seemingly invisible presence and unimportant role they play in their children and grandchildren’s lives.

The purpose of this paper is to analyse the influence of strategic alliances (knowledge/learning, efficiency and market motives) on the development of human capital.

To do so, a quantitative study was chosen, with data on technology-based small and medium-sized enterprises (SMEs) in Portugal, leading to 257 valid answers.

The results obtained from a structural equation model show that motives for strategic alliances (knowledge/learning, efficiency and market) have a strong influence on the human capital of the SMEs analysed.

These outcomes reveal that strategic alliances are a way for SMEs to overcome resource constraints in terms of human capital, representing an important implication for business practice. As strategic alliances influence human capital, the relations SMEs establish with other firms are increasingly important for their sustainability and development. Acting in isolation in the market can reduce this type of firm’s chances of survival.

Despite some studies relating the formation of strategic alliances and human capital, there is a gap regarding the relationship between the role of strategic alliances and human capital in the technology-based sector. Therefore, this research represents a contribution and innovation in academic terms in this area.

From an absorptive capacity perspective, this study aims to analyse the influence of strategic alliances on the development of intellectual capital.

A quantitative study was chosen, with data on technology-based small and medium-sized enterprises (SMEs) in Portugal, leading to 257 valid answers.

The results obtained from a structural equation model show that learning/knowledge and efficiency as important functions underlying strategic alliances exert a strong influence on intellectual (human, structural and relational) capital.

These outcomes reveal that strategic alliances are a way for SMEs to overcome resource constraints in terms of intellectual capital, which represents an important implication for business practice. This study provides particular insights into how and to what extent alliance-specific mechanisms and functions lead to which improvement and effect.

The study underlines the importance of strategic alliances for technology-based SMEs. In this way, this study adds to the scarce in the field providing evidence for the SMEs sector. Therefore, strategic alliances and intellectual capital should be considered two key tools for this firm segment and worthy of further research in absorptive capacity.

Business model change (BMC) is a process new ventures are frequently involved in, especially in dynamic environments like the digital industry: copying with it is a key issue for entrepreneurs attempting to shorten the transition between current and new business models (BMs) and avoid losses in terms of revenue, image and customer retention, while acquiring experience and validated learning in the process. The purpose of this paper is to propose a lean framework to support digital new ventures in the BMC process.

The study builds its contribution on two pillars: a review on BM and the lean thinking theories, and a multiple case study on three digital new ventures which underwent BMC.

The study shows how BMC in a digital context can beneficially follow lean principles, and how these principles can be integrated in an original lean framework to experiment on, validate and subsequently change a BM.

The authors provide the “single minute exchange of die” for BMC framework that extends and complements lean startup approaches to further relate lean thinking and BMC, thus operationalizing the process of BM experimenting and validation that enables change.