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The paper aims to analyze the contradiction between green consumers' behavior and green technology foods offered to them. An analysis of papers from different authors showed that green consumers are willing to make conscious food consumption. However, factors like price, knowledge about the green cause, consumer income, reference groups, shopping convenience, and food availability influence their final consumption. Collective intelligence is a solution for green consumers to make better decisions: it also involves challenges, ethical considerations, and avoiding political influences on shared information. In conclusion, governments and food producers must do a lot to ensure green consumers have enough tools to make informed and sustainable alimentary decisions.

Employee wellbeing is a crucial challenge in many organisations in South Africa and abroad. Interventions at a management level are vital to ensure that organisations do not lose quality employees due to poor employee well-being. Therefore, the paper assessed the strategies that can be used to enhance the well-being of academics in an institution of higher learning in South Africa. The paper employed a qualitative approach to collect data from the Management Committee (MANCO) at the Durban University of Technology in Durban, South Africa. Purposive sampling was be used to collect data directly from the MANCO. All data are analyzed using Nvivo. Findings from the study revealed that leadership plays a pivotal role in the well-being of employees. The findings of the paper can assist the management of the university with solutions related to the turnover of academics and will also be a wake-up call to other universities on the subject matter.

Graduate education plays a role in improving the scope for employability of graduates. It empowers them with specialized skills, advanced knowledge, and critical thinking, which increases the scope for their employability. However, in the case of Saudi Arabia, it has been reported that there is widespread unemployment in the country. Though the Saudi Arabian government has initiated measures to nurture development in education through their ‘Saudi Vision 2030’ program, a gap exists. There are strong indictors which point at a mismatch of knowledge and skills possessed by graduates in Saudi, and the requirements of the labour market. Therefore, this paper examines the apparent gap between academia and employers in terms of employability, while focusing on whether graduate students have the same set of skills that employers require. Using a review method, information was derived from secondary sources, mainly from papers having examined the same topic previously. From the findings, academia believed that the educational system needed an overhaul and economic diversification, with the creation of new employment opportunities. Though employers believed that Saudi graduates lacked soft skills impacting their employability. It was concluded that a collaboration between students and employers was required, where employers could offer inputs supporting graduate employability.

In this paper I consider the question of self-governing in relation to MacIntyrean practices. It is not uncommon to discover MacIntyrean practices being described as self-governing in at least some sense. However, while there are seemingly valid reasons for why this might be thought the case, in my paper I argue that there is something very different visible in MacIntyre’s writings here. Indeed, what I want to emphasise regarding MacIntyre’s position in relation to the governing of practices is that rather than self-governing, at most MacIntyrean practices are self-directing or self-guiding. Therefore, although for MacIntyre governing of practices is fundamentally important, what I draw attention to is how, on the whole, this governing happens from outside, and that direction and guidance if and when it does happen, happens in a very specific, internal way aside from governing.

This study reveals how a company designed and developed a shared value initiative from a new product line, contributing to the sustainable development goals in Peru. The paper aims to identify the main characteristics of the collective impact achieved by Shared Value strategies of the Peruvian multinational company, AJE Group. The authors use an empirical case study of one of the biggest multinational companies in Peru to build upon Kramer’s model for shared value initiatives and analyze each of its five elements for shared value. The findings of this paper allow practitioners, as well as policy-makers, to identify sustainable managerial practices and opportunities for sustainability-oriented public policy design which can be implemented in other organizations.

The main aim of this paper is to study the phenomenon of the coexistence of firms with illegal characteristics and firms showing legal behaviour in developed economies by using an evolutionary competition model known as the Lotka-Volterra equations. Enterprises in a ‘legal system’ obey the extant laws, particularly market rules, while enterprises in an ‘illegal system’ disregard them. Illegal enterprises have a competitive advantage over legal enterprises, yet they cannot survive if legal enterprises disappear completely. The numerical solution of the Lotka-Volterra equations are used to show how there can be a situation of coexistence between legal and illegal enterprises and how state intervention can help reduce illegality in an economic system. This paper outlines a new approach to address the problem of coexistence because it uses non-linear and evolutionary tools to define the competition between legal and illegal firms. The research gap presented in this paper is addressed using the predator-prey scheme to model the competition between legal and illegal firms, which is perceived as the competition between two populations with different fitness levels (survival probabilities). This competition gives rise to three different types of possible equilibrium outcomes: survival of only legal firms, survival of only illegal firms and coexistence of these two types of firms. An empirical analysis of an Italian case study confirms the results of this paper's theoretical model.

Objective: Entrepreneurs are responsible for innovation, but they do not act in the vacuum, the greater the support for their action, the improve the chances of success. Startups - technology-based companies with high potential for growth and impact - are associated with the existence of entrepreneurial ecosystems that facilitate entrepreneurial action. This paper goal is to provide evidence that help to explain why startups fail in an emerging entrepreneurial ecosystem. Method: We perform exploratory research in which entrepreneurs whose startups failed in the emerging entrepreneurial ecosystem of Porto Alegre, Brazil, were interviewed. We complement the analysis with the collection of secondary data. Results: Building on Isenberg’s (2011) six domains, we generate ideas on how each of them in emergent entrepreneurial ecosystem may influence startup mortality. Our results indicate that emerging entrepreneurial ecosystem could be much better in avoiding the premature failure of startups. Policy and Finance are the most problematic domains, while culture, support, and markets are the three middle-ground dimensions. These last three need improvement, but they are not as critical as the first two. Contributions: This paper contributes to the entrepreneurial ecosystems literature by exploring how emergent ecosystems contribute for discontinuity of promising startups. Originality: Besides entrepreneurial mistakes, problems that are out of the entrepreneur control can also cause a venture's death (Cardon et al., 2011). Building on this, we use Isenberg's (2010; 2011) model for understanding the influence of the entrepreneurial ecosystem on the circumstances that entrepreneurs faced that determined their startup failure (Jenkins & McKelvie, 2016). Social Contributions: by better understanding why startups fail in emerging entrepreneurial ecosystems, we support policymakers in their focus on possible improvements of the features that seem most relevant to entrepreneurs. The public agents can then work to provide a better environment for future entrepreneurial endeavors.

Objective: The objective of this paper was to analyze the bidirectional relationship between financial development and economic growth for a dataset of Latin American and Asian developing countries between 2001 and 2019. Method: This research employed an empirical approach to analyze the statistical relationship between financial development and economic growth, by presenting an estimation of a system of simultaneous equations for a panel of Asian and Latin American countries using 3SLS. Main Results: The results presented in this research provided evidence that financial development does not appear to have a significant impact on economic growth, although growth appears to have a significant and positive influence on financial development. Moreover, the results also suggested that regulatory quality and domestic credit directed to the private sector have a positive effect on economic growth, while urbanization and education showed a negative influence on growth. The estimated model also indicated that urbanization has a positive influence on financial development while foreign direct investment presented a negative effect on the development of the financial sector. Relevance / Originality: Most of the research agenda on the topic of finance and growth has focused on identifying correlation or causality between these variables, with little attention given to the simultaneous relationship between them. This is still a clear gap in economic literature. Following this premise, the objective of this paper was to analyze the bidirectional relationship between financial development and growth by estimating a system of simultaneous equations using the Zellner and Theil’s (1962) 3SLS methodology. In this sense, the main contribution will be given empirically, based on data and analysis from emerging countries in Latin America and Asia. The fact that financial development has an influence on growth and growth plays a role on the development of the financial sector indicates a simultaneous relationship between these variables. Another relevant contribution is to update the debate on financial systems and economic development for emerging countries, highlighting institutional aspects and financial cycles. Theoretical / Methodological Contributions: The main contribution of this study is in the empirical strategy, whose results dialogue with part of the literature on the financial system and development presented along the text. That is, this research explored the statistical relationship between economic development and financial development for a sample composed by twenty-two Asian and Latin American emerging countries, using a simultaneous equations model.

Recently, the use of machine learning (ML) in scientific disciplines has experienced an unprecedented increase. Finance has not been an exception. Several works have been published in recent years using ml techniques. However, one of the topics with the least number of developed papers is volatility in this context. Nevertheless, the data analyzed here suggest changes regarding this issue. Data obtained from the Web of Science database show that between 2001 and 2010 there were 33 published papers associated with this topic. Surprisingly, between 2019 and 2023, 189 manuscripts have been published related to this topic. The purpose of this work is to review the works related to the applications of ml in volatility. For this, a classification of the main proposals on this topic is proposed following a narrative methodology, accompanied by a statistical and bibliometric analysis in which novel techniques such as K-means were used. The results are suggestive. Although most papers focus on volatility prediction through neural networks and support vector machines, there is a lack of studies related to volatility transmission, calibration of volatility surfaces, and corporate finance. Moreover, the obtained results indicate that there is a gap in the production of works related to these topics in finance and economics specialized journals.

Corporate social performance (CSP) and corporate financial performance (CFP) have been studied widely in the last fifteen years. These major efforts in research and publication might have been expected to produce aligned results but is it not the case; this paper aims to study why there is no consensus among them. By using the bibliometric data obtained from Scopus, this paper looks at four bibliometric indicators (journals, authors, countries, areas) for published work. We look for papers between 1977 and 2018 and identify a total of 371. The findings reveal that there are at least five key journals publishing in CSP-CFP relationship. There is a lack of co-occurrence between authors, regarding areas, two distinct perspectives are detected: one based on sustainability and social responsibility and the other linked more closely to marketing, and both perspectives can be connected via stakeholder theory. It contributes using bibliometric approach, it shows a reason to align the results around the relationship between CSP-CFP and open the windows to create a theory. Finally, the findings of this paper provide insights to the researchers on the development of social responsibility. The disparity of results in this line enriches analysis but does not outcome in a single line of contribution to science, thus decreasing the potential for channelling studies into a single theory. This only seems possible if contributions can be focused on the nexus that unites them: stakeholder theory.

Objective: This paper aimed to provide a systematic review of brand identity and understand how literature streams impact the current brand identity frameworks. Method: There are few systematic reviews about this salient topic, and the existing ones have not analyzed how the research in brand identity has evolved in the last 30 years, what have been the leading research streams and gaps, and which future avenues of study could be pursued. To fill this gap, this paper analyzed 67 articles published in 24 leading academic journals (Academic Journal Guide grades 3, 4, and 4*) between 1990 and 2021. Main Results: Five key research streams were identified: brand identity frameworks; consumer behavior; corporate branding; visual brand identity; co-creation. Despite the impressive progress made over the last 30 years, our review points out what we defined as a “middle-age brand identity crisis”, since there is still no convergence among scholars about what brand identity is and what would be its main components. Also, the current research streams uncover concepts and ideas that were not previously included in brand identity frameworks. Relevance / Originality: This study performed a comprehensive systematic analysis of the brand identity literature, highlighting essential recent research not considered by the current brand identity frameworks and connecting it to branding constructs. We also identified that there is still a lack of consensus regarding the brand identity components and dimensions. Theoretical / Methodological Contributions: This paper contributes to the literature by presenting a new framework to shed light on the interactions of brand identity with other branding constructs, proposing that brand identity has a core (brand essence) and extended identity (composed of personality, relationship, symbology, and cultural expressions). A new brand identity taxonomy is also proposed, with complexity and tangibility as its dimensions.

The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeding in obtaining long-term financing from a new strategic investor. The significance of this paper is that it presents evidence of the advantages for companies (specifically agriculture-related companies) that comply with IFRS in a country where historical cost-based tax rules are traditionally applied for accounting purposes. Other SMEs can similarly improve the likelihood of obtaining new capital from potential investors by complementing the information provided in financial statements with detailed data regarding fair value calculation of biological assets.

Entrepreneurship has increasingly captured policymaker’s attention due to the need to promote economic development and job creation. Among the drivers of entrepreneurship, entrepreneurial education is of particular significance. This paper reviews entrepreneurship education from a research and practice perspective. Firstly, a discussion is held as to whether entrepreneurial talent is born or bred. Secondly, the different approaches to entrepreneurship education are revised, specifying their distinctive characteristics. This is followed by a review of research on the potential of entrepreneurship education to awaken individuals’ entrepreneurial intentions. Finally, a series of practical considerations aimed at improving entrepreneurship education programs are proposed. Ultimately, this paper contextualizes entrepreneurship education, advocating its relevance in the promotion of entrepreneurial activity.

Governments are spending a considerable amount of resources to digitalize their many services. The purpose of this research was to conduct a systematic review of e-Government acceptance papers that used the Unified Theory of Acceptance and Use of Technologies (UTAUT) as the theoretical background. From the 1529 articles using UTAUT (from 2003 to 2019), we selected the 41 most cited papers that were related to e-Government acceptance. All 41 articles were fully read to understand research gaps. We found that only a few studies have been faithful to the original UTAUT model. Although improving the theory with new variables is important, the validation of the original model also is. Constructs such as trust, quality of information, quality of service, and quality of the system, despite not being original from UTAUT seminal paper, were often integrated into the model to predict individuals’ behavioral acceptance. Our findings are important to understand that as different technologies have different users and different purposes, different constructs might help to explain the individual behavior about using or not those technologies. By highlighting the research gaps, our paper guides future work on the use of UTAUT as a theoretical lens for the acceptance of e-Government.

RESUMO Objetivo: Este artigo revisa pesquisas existentes relacionadas à avaliação do impacto da inovação social e identifica várias barreiras para essa avaliação. Em seguida, são propostas intervenções para superar essas barreiras. Originalidade/valor: A inovação social tem desempenhado um papel importante na promoção de mudanças positivas para a sociedade. No entanto, medir seu impacto é um desafio muito significativo devido às muitas barreiras enfrentadas na seleção de métricas que se encaixam em sua definição e objetivo. Reconhecendo esses desafios, a principal contribuição deste artigo foi identificar as barreiras mais comuns e sugerir como elas podem ser superadas. Design/metodologia/abordagem: Duas abordagens foram consideradas nesta pesquisa. Por um lado, aplicou-se uma abordagem bottow-up para revisar a literatura relevante relacionada a métricas de impacto para inovação social e boas práticas para avaliação de impacto de inovação social. Por outro, utilizou-se uma abordagem top-down, por meio da coleta e análise de projetos de pesquisa relacionados à identificação de métricas de impacto da inovação social, amplamente difundidos e bem consolidados na literatura atual. Resultados: Esta pesquisa oferece insights valiosos para pesquisadores acadêmicos, decisores de políticas e profissionais que trabalham no campo da inovação social, identificando e classificando as principais barreiras enfrentadas para medir o impacto da inovação social, ou seja, a falta de conscientização das partes interessadas no campo da inovação social, dificuldades para selecionar as métricas para avaliar a inovação social, dificuldades para selecionar critérios para identificar indicadores mais adequados à inovação social, falta de engajamento dos beneficiários, falta de apoio financeiro e público e falta de consenso na definição de inovação social. / ABSTRACT Purpose: This paper reviews extant research related to the impact assessment of social innovation and identifies several barriers to this assessment. Following this is a proposal of interventions to overcome these barriers. Originality/value: Social innovation has played an essential role in enhancing positive changes for society. Nonetheless, measuring its impact is a very significant challenge due to the many barriers faced in selecting metrics that fit its definition and goal. Recognizing these challenges, the main contribution of this paper was to identify the most common barriers and to suggest how these barriers can be overcome. Design/methodology/approach: Two approaches were considered in this research. On the one hand, a bottom-up approach was applied to review relevant literature related to impact metrics for social innovation and good practices toward social innovation impact assessment. On the other hand, we used a top-down approach through collecting and analyzing research projects related to identifying metrics of social innovation impact, broadly disseminated and well-consolidated in the current literature. Findings: This research offers valuable insights to academic researchers, policy decision-makers, and practitioners working in the field of social innovation by identifying and classifying the main barriers faced to measuring the impact of social innovation, namely lack of stakeholder awareness in the field of social innovation, difficulties in selecting the metrics to assess social innovation, problems in selecting criteria to identify best-fitted indicators to social innovation, lack of beneficiaries engagement, lack of financial and public support, and lack of consensus in the social innovation definition.

Founder-entrepreneurs in SMEs tend to have an active role in shaping the business and the direction and management of their innovation strategies. During COVID-19, their understanding of risks and approach towards decision making has become very crucial as the market sensitivity changed drastically with various levels of challenges such as travel restrictions, national lockdown, reduced market demand and operational uncertainty. So far, there are very limited studies on the role of the founder-entrepreneurs from Chinese high-tech software SMEs in managing the business risks from the pandemic. This paper will address some of these gaps by presenting case studies of 9 successful high-tech software SMEs in China and discuss how their founder-entrepreneurs have engaged with the market, identified COVID-19 related risks and how they have made critical decisions to survive and explore new market opportunities for growth. As part of a longitudinal study, in-depth interviews were conducted with the founder-entrepreneurs at various stages of the pandemic to explore their progress with the business operation and management. The paper will discuss the role of the founder-entrepreneurs from SMEs in risk analysis and decision-making. It makes an important contribution to the growing literature on Chinese SMEs, and COVID-19.

The aim of this paper is to relate innovation with the broadcasters' business model, by way of a bibliometric and review analysis. This comprises to study how they have incorporated the innovation and the effect of a disruptive innovation (as the Internet and other technologies) in their business model. To achieve these objectives a review of the scientific literature has been carried out, followed of an analysis in which obtained papers were classified according three dimensions: (i) Value Architecture Innovation, (ii) Value Offering Innovation and (iii) the Revenue Model Innovation. These dimensions are based on a reinterpretation of a previous classification which consider that business model innovation materialises with a change of the company that affects at least one out of the three mentioned dimensions. In this way, a classification of the reviewed documents has been established based on these dimensions, showing that broadcasters have adopted a sustained business model innovation, with 48%, 44% and only 8%, respectively, in each dimension. By means of a scientific mapping of the keywords of the documents reviewed, a series of main and secondary topics have been established within each dimension, which have been analysed in terms of their contents and temporal evolution. It discusses the difficulties faced by broadcasters in adapting to the new audiovisual ecosystem. This study also argues that the Internet is one of the most disruptive innovations they have had to face and, therefore, in order to survive, they must take on this type of innovation to transform their business model.

This paper suggests a theoretical model, in which the manager's tenure and the dispersion of competitive intelligence have effects on sales efficiency. The dispersion of competitive intelligence consists of how much variation there is in the knowledge and the manager's tenure means the time that the manager is working in the firm. The paper brings the following contributions: first, by the theoretical model of competitive intelligence, the greater the dispersion of competitive intelligence, the lower the sales efficiency at individual level. Second, the greater the manager experience, the better the direct relationship between competitive intelligence and efficiency. Opportunities for future research are suggested.

Purpose: This paper seeks evidence of which variables, directly or indirectly, have influence on the entrepreneurial intention of university students in order to adequately plan activities to reinforce such intention for Spanish universities. Specifically, we introduce the variable of environmental awareness to test whether it induces a greater entrepreneurial intention. Study design/methodology/approach: The target population of the study has been students at the University of Oviedo who were enrolled in an undergraduate degree or a master's degree during the 2018–2019 academic year. A questionnaire has been sent obtaining the following data: 1,337 valid questionnaires, 2.58% sampling error rate for 95% confidence level, p = = q = = 0,5. To contrast the proposed hypotheses we have used the methodology of structural equations (SEM model). Findings: Starting from the Ajzen´s Theory (TPB) we demonstrate that both the attitude towards the entrepreneurial behaviour (PA) and the perceived behavioural control (PBC) exert a significant influence on the entrepreneurial intention (EI) of university students. This is not the case of the third construct of the TPB, namely the social norms (SNs). We have verified that PA partially mediates the relationship between the PBC and the EI and PA totally mediates the relationship between the PBC and the EI. We have corroborated that a high degree of environmental awareness of university student's exerts influence in their PA. Finally, it has been corroborated that the SNs which are most proactive towards entrepreneurship mediate the relationship between the student's EnvA and the PA. Originality/value: This paper proposes a variation of the model of planned behaviour (Ajzen's TPB) incorporating with the addition of mediating relationships amongst the variables and the introduction of the environmental awareness variable applied to the entrepreneurial intention of university student. The usefulness of this paper is to provide scientific evidence to support the inclusion of ecological transition in Estrategia España Nación Emprendedora.

El presente artículo interpreta teóricamente cómo la competencia real capitalista internacional presiona a que en las sociedades periféricas los balances comerciales dependan de ventajas absolutas de costo basadas en una sobreexplotación laboral-natural, lo que crea dinámicas cíclicas en dichas sociedades. Para reforzar tal interpretación, el artículo toma como caso de estudio al capitalismo periférico ecuatoriano, sobre el que se presentan tendencias histórico-cíclicas de mediano y largo plazo, ejemplos de actividades económicas que al parecer sustentan sus superávits comerciales desde la sobreexplotación laboral-natural, y evidencia estadística de tendencias cíclicas de corto plazo a nivel sectorial, estimando un modelo PVAR sobre un panel de datos compuesto por 43 actividades económicas observadas en el período 2007-2016. Todos los resultados empíricos muestran la importancia de las ventajas absolutas de costo basadas en la sobreexplotación sobre los balances comerciales y el surgimiento de ciclos que refuerzan la condición dependiente del capitalismo ecuatoriano. || This paper theoretically interprets how international real capitalist competition pressures trade balances of the peripheral countries to depend on absolute cost advantages based on the super-exploitation of labor power and nature; dependence which creates cyclical dynamics within those countries. To reinforce such an interpretation, the paper takes as a study case the Ecuadorian peripheral capitalism, about which some historical-cyclical trends are presented as well as some examples of economic activities that seem to obtain their trade surplus through super-exploitation. Also, the paper estimates a PVAR model over a panel data of 43 economic activities observed during the period 2007-2016; from that estimation, it is found evidence of short-run cyclical dynamics among Ecuadorian economic activities. All the empirical results evidence the importance of the absolute cost advantages gained through super-exploitation of labor power and nature on the determination of trade balances and on the rise of cycles that reinforce the dependent condition of Ecuadorian capitalism.

Abstract This paper aims to analyze the role of social protection structures in the economic integration of refugees. While most of the literature on economic integration focuses on refugee access to formal workforce, this paper explores the importance of social protection in the integration process and how it paves the way for greater economic integration. This paper investigates both formal social protection structures and informal ties within immigrant communities that help refugees obtain a basic income while they are in the process of integration. Brazil has no national program for economic integration of refugees and, in terms of social protection structures, they are recipients of the same social assistance programs that are offered to the low-income population. By looking at a conditional cash transfer program, Bolsa Família, and analyzing the access and outcomes of this program for Syrian refugees in the city of São Paulo, this paper shows the limitations of providing these programs to refugees without considering their specificities. In conclusion, for a stronger economic integration, formal structures of social protection need to be more efficient and better address refugees’ needs. In order to conduct this work, I used academic and news articles, and interviewed members from the government and civil society organizations who work with refugee integration.

Globally, micro and small businesses require finance to support their business activities. Most of them have low profits because of the lack of support from the formal financial system. Micro and small businesses in developing countries have a dire need for financing start-ups and existing business operations. The lack of support from the formal financial system and the government forces them to explore other financial support mechanisms, making it important to investigate alternative financial channels. This paper investigates whether informal finance matters for micro and small businesses. We used a systematic literature review to answer the predetermined research question. Thirty (30) primary studies were surveyed to establish the importance of informal finance for micro and small businesses. The findings show that informal finance is a workable alternative for micro and small businesses. It supports business start-ups, existing businesses and enhances business growth, business owners’ livelihoods and livelihoods in their communities. Informal finance models can be improved to work as small business promotion tools. The original value of the paper is based on the use of a systematic literature review to assess whether informal finance matters for micro and small businesses and connect theories with emerging themes. It further contributes to the debates on the importance of informal finance and contributes to future lines of research on informal finance.

Purpose: This article investigates and classifies firm resources for the internationalization of small and medium enterprises (SMEs) from emerging countries. Originality/value: SMEs from emerging countries in global markets evidence their more restricted access to resources for internationalization. The mainstream international business literature classifies firm’s resources identified in large companies from developed economies. This research classifies firms’ internationalization resources located in different emerging countries based on a systematic literature review (SLR) and interviews. This paper contributes to the theoretical development about the internationalization of SMEs from emerging countries, indicating the importance of organizational resources in this process. Design/methodology/approach: This paper presents an exploratory research developed in two stages: a SLR on emerging countries and interviews with experts, institutions, and SMEs about the Brazilian context. Bibliographic research and an interview with semi-structured script were adopted as data collection techniques. Interviews were analyzed with NVivo software using content analysis technique and providing categorization of resources. Findings: Up to 2016, 15 works mentioned resources for the internationalization of SMEs from emerging countries and seven were done in Asia. We identified 72 resources in ten emerging countries. Organizational resources predominate. The use of financial resources in Brazil contradicts the trend in other emerging countries. More tangible resources seem less strategic for SMEs’ internationali¬zation from emerging countries when compared to more intangible resources, as organizational ones. / Objetivo: Investigar e classificar recursos para internacionalização de pequenas e médias empresas (PMEs) de países emergentes. Originalidade/valor: A participação de PMEs de países emergentes em mercados globais evidencia seu acesso mais restrito aos recursos para internacionalização. A literatura dominante de negócios internacionais segue classificações de recursos identificados em grandes empresas de economias desenvolvidas. Esta pesquisa classifica recursos da firma para internacionalização de PMEs baseada em diferentes países emergentes, com dados de revisão sistemática de literatura (RSL) e entrevistas. O artigo contribui para o desenvolvimento teórico sobre a internacionalização de PMEs de países emergentes, indicando a importância dos recursos organizacionais nesse processo. Design/metodologia/abordagem: Este artigo apresenta uma pesquisa exploratória, de abordagem qualitativa, desenvolvida em duas etapas: RSL, abrangendo diferentes países emergentes, seguida de entrevistas com especialistas, instituições e PMEs no contexto brasileiro. Adotaram-se técnicas de coleta de dados de pesquisa bibliográfica e entrevista com roteiro semiestruturado. A análise das entrevistas baseou-se em técnica de análise de conteúdo e categorização dos recursos, com o software NVivo. Resultados: Até 2016, 15 trabalhos mencionaram recursos para internacionalização de PMEs de países emergentes e sete foram feitos na Ásia. Identificaram-se 72 recursos em dez países emergentes. Predominam recursos organizacionais. O uso de recursos financeiros de terceiros no Brasil contradiz tendências em outros países emergentes. Recursos tangíveis parecem ter menor importância estratégica para a internacionalização do que recursos intangíveis, como os organizacionais.

Latin America is the natural extension of the “Maritime Silk Road” and its exchanges and cooperation with China have become increasingly frequent in recent years. Under the current globale conomic backdrop, e-commerce as an emerging industry is gaining momentum and playing a bigger role in international cooperation. The Belt and Road top-level design features policy coordination, unimpededtrade, facilities connectivity and people-to-people bond respectively, which play a guiding role in China-LAC cooperation. Coupled with the status quo, the paper will mainly focus on these four sections so as to better analyze the China-LAC cooperation in Silk-Road E-commerce. This paper intends to analyze China-LAC e-commerce cooperation in fields of policy, trade, facilities, and people-to-people contact and study in which areas still remain room for bilateral cooperation and how can both sides better achieve win-win results under the framework of China’s “Belt and Road Initiative”.

This paper investigates factors that motivate entrepreneurs to completely operate within informality and the drivers of formal companies to underreport revenues. In particular, this work identifies and organizes the determinants of firm informality through a systematic literature review in Scopus and Web of Science databases. The article presents several contributions. First, it examines the two main frameworks of informality (structuralist/exclusion and legalistic/exit dimensions) and links this with the different roles of unregistered firms in economic development (survival, De Soto, and parasite views). It also studies the theoretical basis of informality, including economic, institutional, psychological, and sociological aspects. Second, the paper summarizes business informality determinants based on studies with different methodological approaches (macro, microeconomic), contexts (developed, emerging, transition economies), and periods (1983-2018). Our results show that firm informality is mostly addressed in the examined literature as a decision or voluntary choice by companies and entrepreneurs (legalistic vision). Third, the article proposes an integral theoretical model, according to which the firm informality level is determined by structural elements (company and entrepreneur’s characteristics) and environmental factors (corruption, bureaucracy, taxes, etc.). The analysis is relevant for researchers studying this subject and for policymakers as well.

This paper was developed to analyze the level of implementation of intellectual property management processes in Higher Education Institutions (HEI). Intellectual Property management processes in the public sector have been reduced, at least in understanding the concept, to the processes of protecting and maintaining intellectual property titles; however, it is a more extensive process than conceptualized. In this sense, Martinez et al. (2018) generated a methodology involving 19 indicators (processes) of intellectual property management implemented during the R&D&I process. These indicators were used to measure their implementation in Mexican public sector HEIs with information from the transparency portal. The research shows the importance of generating multidisciplinary groups in R&D&I processes, enhancing the financial redundancy of research investment.

This paper aims to propose an integrative framework that synthesizes the literature on collaborative value creation between nonprofit and business organizations. A systematic literature review was conducted of 41 papers. We analyzed the content of the papers quantitatively to present an overview. We also provided a qualitative analysis with the aim of identifying those attributes that influence collaborative value creation. The proposed integrative framework was based on the main findings, and the attributes and sub-attributes for value creation were presented. The framework extends the study on collaborative value creation, and provides the context (countries and businesses) and the main theories found in the literature. There is a lack of studies of emerging economies that adopt relevant theories (such as the relational view) and quantitative methods. Studies that address the environmental and economic impacts of partnerships and analyze the relationship between attributes and their influence on value creation are also scarce. Thus, a research agenda was proposed encompassing such aspects.

The social phenomena of poverty and social exclusion are widely studied by various disciplines. The COVID-19 pandemic has highlighted both social problems, due to the strong impact that the health situation has had on economies and their populations. Studies before and after the pandemic have shown some confusion in the treatment of the terms of poverty and social exclusion. However, these are not synonymous but refer to different social problems, with different characteristics and consequences for the society that suffers from them. This paper presents a theoretical discussion on poverty and social exclusion and, in turn, due to their shared origin, tries to measure the multidimensional deprivations in Argentina before and after the measure of Preventive and Compulsory Social Isolation established in the framework of the health crisis. To fulfill the objective, an exhaustive conceptual-theoretical review is outlined and the aggregate multidimensional deprivation indicator proposed by Ibáñez Martín (2018) is estimated for the years 2019 and 2021. The preliminary results allow us to argue that the COVID-19 pandemic has exacerbated deprivation situations in Argentina in multiple spheres. In turn, this crisis has deepened the differences between social groups with relations of domination.

Purpose: The purpose of this paper is to discuss the contributions of the method of empathic understanding to the field of Organizational Studies by highlighting the corporeality and sensitivity of the researcher in the production and interpretation of data. Originality/value: Since empathic understanding can be viewed as a method for analyzing the researcher’s experience during fieldwork, this paper situates the role of the researcher’s body as an instrument for the collection of data during their research. The theory of organizational aesthetics is taken as a basis to discuss the relevance of the sensory dimension during the research process. Without giving priority to any particular sense (such as that of sight, for example), the construction of scientific knowledge is therefore discussed in terms of the human senses that respond to diverse stimuli by highlighting the relevance of the processes involved in the production of embodied and sensible knowledge for Organizational Studies. Design/methodology/approach: A theoretical-empirical study of qualitative nature was carried out in a street market of a Brazilian city. The method of empathic understanding directed the entire process of data collection and analysis, in which the limitations of field observations were discussed by expanding the notion of the researcher’s own experience into that of a sensory experience. Findings: The findings suggest that it is possible for the researcher to engage their mind and body during research by experiencing the field and overcoming dichotomies such as cognition/sensitivity. Such an engagement can be viewed as a major contribution of the method of empathic understanding to Organizational Studies. Thus, the notion of the body as a major vehicle for the construction of knowledge is made evident in this paper through both the discussion of the empathic understanding approach and the research carried out. / Objetivo: Este artigo objetiva discutir as contribuições do método da compreensão empática para o campo da pesquisa nos Estudos Organizacionais, evidenciando a corporalidade e sensibilidade do pesquisador na produção e interpretação dos dados. Originalidade/valor: Considerando que a compreensão empática é um método que centraliza a preocupação na experimentação sensível do campo por parte do pesquisador, a contribuição deste texto reside em situar o corpo como instrumento de produção dos dados na prática da pesquisa. Tomamos como base a teoria da estética organizacional para abordar a dimensão do sensível nesse processo. Discutimos, assim, a construção do conhecimento científico a partir dos sentidos humanos que captam estímulos de naturezas diversas, sem dar ênfase específica a um ou outro sentido (como a tradicional observação), destacando a importância dos processos de produção de conhecimento encarnado e sensível em Estudos Organizacionais. Design/metodologia/abordagem: Partimos de um estudo teórico-empírico de natureza qualitativa desenvolvido em uma feira livre de uma capital brasileira. O método da compreensão empática guiou todo o processo de produção e tratamento dos dados, em que refletimos sobre as limitações do observar o campo, ampliando a experiência do pesquisador para uma noção de experimentação sensível. Resultados: A discussão proposta permite reconciliar mente e corpo do pesquisador ao realizar a investigação, experimentando o campo e rompendo com dicotomias entre o domínio do cognitivo e o sensível, o que entendemos ser a principal contribuição do método para o campo dos Estudos Organizacionais. Nesse sentido, reiteramos o corpo como veículo central da produção do conhecimento, algo que fica evidente nas discussões sobre a abordagem da compreensão empática e na pesquisa realizada.

The call for papers for this Special Forum resulted in a very competitive selection of 37 being submitted. After several rounds of blind review, six papers were selected for this Special Forum. They clearly illustrate the challenges of carrying out research into sustainable operations and food waste reduction. They examine a variety of units of analysis and theories, which are embedded in different geographical contexts, and use a variety of analytical methods. What they all have in common is that they reveal just how applicable research aimed at finding solutions for reducing food waste is. In this Introductory article, we summarize the contributions of each of these six papers to the literature.

The main purpose of this paper is to analyze the contributions of elements of resilience (EoRs) to food waste reduction practices (FWRP) and to deal with causes of food waste (FWC). Based on a systematic literature review, a content analysis process was carried out with 143 relevant papers. Three main EoRs were identified: knowledge management, collaboration and flexibility. Financial health and redundancy are factors which can increase food waste (FW). The ability to anticipate is the most important practice to develop. This paper is the first attempt to establish the role of EoRs in tackling food waste management, and to propose new avenues of research.

This paper provides a retrospective analysis of the impact of trust in institutions in Brazil during the initial wave of Covid-19 on distress symptoms. Capturing data from 571 respondents across all five Brazilian regions during the crucial period of April-May 2021, the study examines the relationship between institutional trust and public health outcomes at the pandemic's onset. Our findings reveal four distinct trust-based groups, reflecting the multifaceted nature of trust amidst the political and misinformation crisis of the time. Notably, our data contradicts the expected norm: the group with the lowest trust in institutions reported fewer distress symptoms, a paradox possibly rooted in a negationist attitude linked to anti-establishment sentiments and the misinformation crisis. In a contemporary context, this study provides historical insights into the dynamics of the pandemic's early days and also offers a reflection point for understanding the long-term implications of institutional trust on public health, especially in times of crisis.

This paper provides a comprehensive analysis of the factors impacting entrepreneurial intentions, behaviors, innovations, and senses of self-efficacy in the digital entrepreneurial ecosystem in the Kingdom of Saudi Arabia. Through illuminating the roles of ecosystem, entrepreneurial intention, innovation, and education, the study aspires to provide insights into the distinctive dynamics of digital entrepreneurship in this geographical setting. The study makes use of both qualitative in-depth interviews with subject matter experts and quantitative statistical analysis of survey responses. The Saudi digital entrepreneur ecosystem is explored qualitatively through 15 in-depth interviews with industry experts, and quantitatively with 248 survey responses that allow for hypothesis testing using structural equation modeling. The quantitative data in this study was analyzed using PLS-SEM. The results emphasize the mediating roles of entrepreneurial ambition and innovation, highlighting the key significance of the digital entrepreneurial ecosystem in driving entrepreneur behavior. Entrepreneurial education emerges as a powerful element, acting as both a moderator in shaping entrepreneurial success. The research provides useful information about the unique characteristics of digital entrepreneurship in Saudi Arabia.

Objective: The paper reviews and systematizes the metrics proposed in the literature for measuring the different elements of entrepreneurial ecosystems and covers the challenges of measuring ecosystems at the regional level and the Brazilian case. Method: A literature review of the metrics proposed for Entrepreneurship Ecosystems and descriptive statistics to systematize the indicators found in the review. Results: There is still no uniformity in the proposal of metrics. Most of them have a national approach and are related to the dimensions of Public policy & Regulation, Culture, and Human capital. The effort to apply theory to the Brazilian case is still incipient, and it is necessary to create adequate metrics for the national context. Theoretical/methodological contributions: The article enriches the discourse on measuring entrepreneurial ecosystems by shedding light on a variety of methodologies, identifying gaps, highlighting the necessity for subnational indicators, and exploring their implications within the Brazilian context. Relevance/Originality: While the concept of EE and its measuring methods hold significant potential for orienting public policies, they remain underexplored in the Brazilian academic community. This article aims to bridge this gap and underscore the promising nature of this research area.

This paper discusses an Academic Service Learning (ASL) approach as a teaching method to combine meaningful service to the community and core academic requirements for learning accounting. The Academic Service-Learning approach offers an opportunity for the students to enhance what they are learning in the classroom and combine it with the benefit of providing a service to the community. This study shows how service learning offers a unique opportunity to bridge the gap between academic accounting core curriculum requirements and the need of society to have individuals willing to give their time and effort to benefit others in need. This article aims to understand the benefits of High-Impact practices (HIPs) for students in the classroom, particularly, using Academic Service-Learning as a pedagogical tool. The goal is to understand the benefits of using a Service-Learning approach to teach accounting. As part of the course learning requirement, students engaged in a project whereby a not-for-profit organization's income statement was forecasted and evaluated using a vertical analysis. A post-survey was administered, which focused on how the Service-Learning project helped the students connect what they were learning in class with the actual accounting practice meaningfully.

Objective: The aim of this study was to analyze the differences related to work values and attitudes toward the technology of Generation Z in Brazil and Germany. Method: The proposed hypotheses were tested in a survey of 122 Brazilian and German participants. The data were analyzed using t-test and logistic regression models. Main Results: The results present differences between Brazilian and German Generation Z, challenging the literature that analyzes Generation Z as a global generation and reinforcing cultural differences between nationalities. The Brazilian sample presents more instrumental and prestige work values and is more positive and less negative regarding technology than the German sample. Relevance/Originality: The paper’s contribution provides evidence of Generation Z’s differences according to nationalities relevant to shaping their relationship with work and technology. The analysis of both constructs is interesting nowadays because of their interrelationship and the current changes in global work boundaries. Theoretical/Methodological Contributions: The literature predominantly presents that Generation Z is a global generation. Comparing participants from two countries with different levels of development provides an insight into their differences regarding work values and attitudes, which can be valuable for business management literature. Practical/Social Contributions: Recommendations for businesses are provided to improve attraction and retention strategies to tackle the shortage of skilled workers. This implies management strategies for firms with multicultural teams.

This paper aims to examine how local firms can learn from the export activities of large multinational corporations (MNCs). Arguing that MNCs’ export activities could act as catalysts for local firms, allowing them to start exporting or intensify their export volume, we hypothesize that the size and extent of export spillovers depend on the linkage between local firms and MNCs, the geographical distance between them in the home country, and the foreign export market destination in terms of psychic distance from the home market. Using Swiss manufacturing firm-level data, we found support to this learning by exporting effect through which local firms benefit from the presence of MNCs’ exporter counterparts and the export activities of their upstream MNCs’ suppliers, with particular effects of the nature and the physical location of destinations. From these findings, several important academic and practical implications are exhibited and discussed

Cash management is simply defined as making the right amount of money available at the right time and the right place to meet the government's obligations in the most cost-effective way. The main features of modern cash management are centralized government bank accounts and establishment of a Treasury Single Account, ability to make accurate cash flow forecasts, use of short-term financing instruments, and capacity for the investment of excess cash reserves. Establishing a sound cash management framework with the mentioned features is beneficial not only to the governments and public entities, but also to other stakeholders including the beneficiaries of government payments, banks and lenders. Given the recent COVID-19 (coronavirus) pandemic and locked-down measures introduced in many countries, governments had to deal with unanticipated revenue decreases, and significantly increased public expenditures due to fiscal stimulus packages and pandemic related health expenditures. Therefore, existence of a well-structured government cash management is now even more important than before. This paper aims to explore cash flow forecasting and cash management practices in 24 countries in various regions, at different income levels and technical capacity, and alignment to good practices based on the information provided at the World Bank workshops on Cash Flow Forecasting and Cash Management held in 2018 and 2019. The paper also draws on experiences and practices from other emerging and advanced countries. Cases from different countries indicate that full implementation of modern cash management is still a challenge, even though the Treasury Single Account system is common in most countries and liquidity buffers were established or increased following the Global Financial Crisis. Cash flow forecasting is an area to improve given the accuracy, horizon and frequency of the projections are frequently limited. Fragmented institutional structure makes cash management even more challenging. Country cases also demonstrate that there is a significant room to strengthen coordination between debt and cash management and the use of short-term instruments to cover cash shortages. Investment of cash balances seems to be a bigger weakness as many countries keep their liquidity buffers in the Central Bank with no remuneration.

Purpose: A major thread in accounting literature, which has remained a contentious issue, is how accounting alchemy can be modeled. The paper builds on existing accrual models in proposing an accounting alchemy model and tests if it is still the right medicine for earnings and book value of firms. The accounting alchemy model was based on mechanisms of earnings, book value, earnings before extraordinary items, net profit after tax, cash flow from operations, revenue, and total assets. We modified accrual models on the view that accrual models suggest that incomes/expenses are the most manipulated; contrarily, accounting alchemy proposes that assets are alchemized. Originality/value: This paper proposes a new empirical model of accounting alchemy and practically assesses the validity of the model in Sub-Saharan Africa, where there are no studies. The proposed accounting alchemy model can be used in Asia, Europe, and other parts of the world to see if the study results can be replicated. Design/methodology/approach: Ex post facto design was used, and secondary data were obtained for selected quoted firms in Sub-Saharan Africa comprising Nigeria, South Africa, and Kenya from 2012 to 2016. A sample of 64 firms was selected in the consumer and industrial goods subsector, and data were analyzed via descriptive (mean, standard deviation, correlation) and inferential (regression, fixed, and random effects) statistics. Findings: Findings indicated that earnings and book value are significantly affected by accounting alchemy. This implies that accounting alchemy is not the right medicine for firm’s earnings and book value. The result has practical application for researchers and the regulatory framework of accounting. / Objetivo: Uma grande linha da literatura contábil que se mantém como uma questão polêmica refere-se ao fato de a alquimia contábil poder ser modelada. O artigo constrói modelos de provisão (accrual) existentes ao propor um modelo de alquimia contábil e testar se ainda é o remédio correto para os ganhos e o valor contábil das firmas. O modelo de alquimia contábil foi baseado em mecanismos de ganhos, valor contábil, ganhos antes de itens extraordinários, lucro líquido depois das taxas, fluxo de caixa das operações, receita e total de ativos. Modificamos os modelos de acumulados com a visão de que modelos de acúmulo sugerem que renda/despesas são os mais manipulados; ao contrário, a alquimia contábil propõe que os ativos sejam alquimizados. Originalidade/valor: Este trabalho propõe um novo modelo empírico de alquimia contábil e praticamente avalia a validade do modelo na África subsaariana onde não existem estudos. O modelo proposto de alquimia contábil pode ser usado na Ásia, Europa e em outras partes do mundo para ver se os resultados do estudo podem ser repetidos. Design/metodologia/abordagem: Utilizaram-se o modelo ex post facto (a partir do fato passado) e os dados secundários obtidos por firmas selecionadas citadas na África subsaariana, incluindo Nigéria, África do Sul e Quênia, entre 2012 e 2016. Selecionaram-se amostras de 64 firmas dos setores de bens de consumo e industriais, e os dados foram anali­sados por meio de estatísticas descritivas (média, desvio padrão e correlação) e inferenciais (regressão, efeitos fixos e aleatórios). Resultados: Os resultados indicaram que os ganhos e o valor contábil são significativamente afetados pela alquimia contábil. Isso implica que a alquimia contábil não é o remédio correto para os ganhos e o valor contábil da firma. O resultado tem aplicação prática para pesquisadores e estrutura regulatória de contabilidade.

Workforce agility has been described as a management strategy that allows companies to respond quickly and effectively to threats and opportunities arising from a competitive and unstable business environment. In the current literature, there is still a lack of efforts to systematically review the state of the art on this subject. The aim of this paper is to address this gap by studying the academic progress on workforce agility. A systematic literature review was carried out to analyze the academic articles within the workforce agility topic that were published online until the end of June 2020 in three electronic databases: Web of Science (WoS), Scopus, and Science Direct. The bibliometric indicators present how the field has developed and which actors (authors, institutions, countries, journals) are the most relevant. Regarding the conceptual aspects, the findings allowed us to identify that an agile workforce consists of four interrelated and interdependent dimensions: proactivity, flexibility and adaptability, resilience, and competence. These attributes can be promoted through strategies related to i) learning and training, ii) forms of work organization, iii) human resource management; and iv) culture and organizational structure. Our findings also allowed us to propose an agenda for future studies on workforce agility and other related topics. This paper contributes by promoting a debate on a subject still incipient in the literature, especially in Latin America, and by highlighting the potential competitive advantage associated with workforce agility for companies.

This paper looks at the impact of the new regulatory framework in Portugal that came into force in January 2018, the so-called gender quota law that relates to the gender composition of the boardrooms of companies listed on the Euronext Lisbon Stock Exchange and in the public sector. It begins by contextualising the debate about the underrepresentation of women on boards and the new binding policy framework that has been introduced in the European Union (EU) and Portugal. The paper then examines the data relating to the representation of men and women on the boards of public listed companies (PLCs). It is concluded that the introduction of binding legal targets in Portugal has accelerated the movement towards a greater representation of women on the boards of PLCs, giving an added impulse to the longstanding, but slow progress generated by the incentives that were designed to encourage voluntary action on the part of the companies themselves, and to promote self-regulatory measures. One of the fundamental challenges lying ahead is to move from a greater numerical gender balance to substantive gender equality in the boardroom, while also increasing the representation of women in positions of power and with influence over decision-making.

Organizations that aspire to obtain long-term results must correctly manage compliance with laws, regulations, codes, international standards and best practices related to ethics and society's expectations. This research aims to development a procedure to manage compliance risks with a focus on organizational values. The paper includes the main stages of traditional risk analysis: analysis of the organizational context, identification of obligations, evaluation and assessment of compliance risks and their treatment through action plans. As the main novelty, the authors include a tool that allows the integration of the elements of the context, with the identified obligations, their associated risks and the ethical values shared by the organization, called CORVAL map. The results of the implementation of the procedure in the process of Production of Computer Services in an cuban entity allow to identify as main risks: illicit contractual relations, lack of knowledge of the code of conduct by the workers, affectations to the prestige of the organization and high rates of electric energy consumption, identifying the shared value Responsibility and its associated behavior, as the most influential principle in the mitigation of the risks of compliance of the process.

Resumo Objetivo: Os homens estão mais inclinados a assumir riscos do que as mulheres? A resposta a essa pergunta é de relevância imediata para várias questões econômicas, incluindo o comportamento humano em relação ao consumo de medicamentos e procedimentos médicos. Este trabalho tem como objetivo identificar os benefícios percebidos do consumo de medicamentos, centrado na avaliação do risco farmacêutico. Originalidade/valor: A literatura documenta que riscos e benefícios podem ser considerados os principais trade-offs na tomada de decisão do consumidor, inclusive na indústria farmacêutica. É um tema atual com alto potencial de impacto social por causa dos muitos casos identificados de Covid-19. Nos países em desenvolvimento, a maioria dos medicamentos é utilizada por indivíduos que se automedicam, pois o acesso aos cuidados de saúde pode ser insuficiente. A automedicação é um problema potencialmente maior, pois nesse caso o uso de medicamentos geralmente segue o conselho de amigos, parentes e vizinhos. No entanto, há pouca evidência empírica sobre esse problema no contexto dos países emergentes. Design/metodologia/abordagem: Trata-se de uma pesquisa com mais de mil indivíduos em que se utilizou um modelo de regressão estendido (MRE) em um dos maiores países do mundo, o Brasil. Resultados: De acordo com os resultados obtidos, as mulheres percebem mais riscos e benefícios do uso de medicamentos e procedimentos médicos. A percepção dos benefícios dos medicamentos pode ser explicada pelas seguintes dimensões: risco (danos pessoais, alerta de risco e conhecimento do risco), gênero, uso regular e benefícios dos procedimentos médicos. Em relação às dimensões de risco, quanto menor a percepção de danos pessoais e quanto maior a percepção de alerta e conhecimento de risco, maiores os benefícios percebidos do uso de medicamentos./ Abstract Purpose: Are men more inclined to assume risks than women? The answer to this question is immediately relevant to various economic issues, including human behavior concerning medical remedies and procedures consumption. This paper aims to identify the perceived benefits of the consumption of medications centered on pharmaceutical risk assessment. Originality/value: The literature documents that risks and benefits can be considered the main trade-offs in consumer decision-making, including the pharmaceutical industry. It is a current theme with a high potential for social impact due to the many identified cases of Covid-19. In developing countries, most medication is used by self-medicating individuals, as access to health care can be insufficient. Self-medication is a potentially greater problem, as in this case, medication usage often follows advice from friends, relatives, and neighbors. Yet, there is little empirical evidence regarding this problem in the context of emerging countries. Design/methodology/approach: A survey of over 1,000 subjects using an extended regression model (ERM) in one of the biggest countries in the world, Brazil. Findings: The results reported that women perceive more risks and benefits from medication usage and medical procedures. The perception of the benefits of medications can be explained by the following dimensions: risk (personal injury, risk alertness, and risk awareness), gender, regular usage, and the benefits of medical procedures. Regarding risk dimensions, the lower the perceptions of personal injury and the higher the perceptions of risk alertness and risk awareness, the greater the perceived benefits of medication usage.

The automotive industry is undergoing a profound transformation in its transition to production of electric vehicles. This paper seeks to examine the main transformations taking place in global value chains in the automotive industry as a result of this transition. The analysis follows a multiple case study methodology based on a theoretical approach that seeks to address the research question and purpose.The main findings of this research focus on three dimensions of GVCs. First, this transition increases competition among assembly plants at the intra-group level for the awarding of new models. Second, it continues to reconfigure supply chains, threatening the viability of certain traditional providers of components and giving rise to new players – battery manufacturers – that may challenge the chain hierarchy. Third, the transition to electric vehicles has led to a reduction in employment volume in the chain as a whole. Because the transition is ongoing, it will continue to pose significant challenges for multiple actors involved in the automotive industry.

This paper investigates the effects of attitudes towards sustainable consumption and sustainable behaviours. Income as the control variable and gender, age, assets, and educational level as moderators were included. To achieve the aims of the study, a critical literature review, exploratory factor analysis, confirmatory factor analysis, and structural equation modelling were performed. Data were obtained using the CAWI technique on a sample of 1200 adult consumers. The findings show that attitudes towards sustainable consumption are positively associated with sustainable behaviours, and that income significantly determines dimensions of attitudes towards sustainable consumption and sustainable behaviours. Additionally, the relationships between income, dimensions of attitude towards sustainable consumption, and particular sustainable behaviours in groups distinguished by gender, age, property ownership, and education level were confirmed.

This paper proposes a model to determine the direct and moderating effects of COVID-19 on the overall satisfaction of cultural tourists with the heritage destination visited. The hypotheses put forward in the model have been tested employing non-linear structural equation models (SEM), estimated with data from the Resident Travel Survey of the National Statistics Institute (NSI), on domestic demand for cultural tourism in Spain. The data analyzed covers both a pre-covid and pandemic period, from January 2019 to September 2021. The results confirm that COVID-19 significantly impacted the decrease in cultural tourists' satisfaction with the visit. It highlights the negative relationship between cultural tourists' socioeconomic profile and satisfaction. This research provides knowledge on the impact of COVID-19 on the behavior of cultural tourists, with practical implications for the design of tourism policies for the promotion and marketing of heritage destinations through differentiated marketing that increases satisfaction for this demand segment in crisis scenarios.

This paper aims to investigate the impact of Industry 4.0 and Circular Economy on Lean Leadership and Lean Culture, providing insights into how Lean Manufacturing companies can adapt their leadership and culture styles to succeed in the new business environment. We have conducted a systematic literature review focusing on the impact of Industry 4.0 and Circular Economy on Lean Leadership and Lean Culture, and our principal findings are that Implementing Industry 4.0 and Circular Economy requires changes in Lean Leadership and Culture styles to incorporate sustainability and digital transformation. This study identified ten Lean Culture characteristics classified in three groups values and principles (culture of respect, collectivism, power distance and authority distribution), customer centric (customer orientation and performance orientation) and operational excellence (receptiveness, working conditions, problem solving culture and continuous improvement and innovation) and nineteen Lean Leadership competences grouped in three categories customer oriented (customer focus, customer and supplier development and teamworking), personal development (personal stability, personal behavior, human centric, self-developing and learning, empowerment, self-transcendence and servant leadership), Lean principles (experimental, continuous improvement and innovation, zero-defects, process and lean expertise, problem solving and genchi genbutsu) and performance driven (targets settings, targets deployment and flow) that are necessary for successful implementation of Industry 4.0 and Circular Economy in Lean Manufacturing companies.

The purpose of this paper is to analyse the use of machine learning in smart manufacturing, describing techniques, technologies, industries, and purposes associated with industrial applications. We conducted a systematic literature review using Scopus, in which 26,032 documents were found. After applying quality criteria, 107 articles were analysed. The main findings show that machinery was the industry subsector with the major implementations regarding machine learning; process improvement is the main concern (interest) of all implementations; random forest was the most specific machine learning technique used; and diverse technologies associated with this context were identified such as: the industrial internet of things, digital twin, sensor technologies (soft, optical, barometric, ultrasonic), software technologies (Python, MATLAB, LabView, Google AutoML Platform) and equipment technologies (robotic, PLC, CNC). Most fault detection machine learning applications were focused on predictive maintenance, specifically in mechanical equipment (bearings, machines in general, and assembly lines). This study presents a novel taxonomy that identifies 85 specific machine-learning techniques used in smart manufacturing.

This paper argues that a hierarchical and traditional organizational structure is essential to maintain communication, achieve innovation, and cement the further development of an organization that has just faced a severe crisis. Through in-depth interviews with family business owners and managers who overcame the challenges of Hurricane María in Puerto Rico, the relevance of the traditional organizational structure as a best management practice in times of crisis is examined.

The need to integrate competences aligned with the Sustainable Development Goals (SDGs) into higher education curricula has gained considerable attention in recent years. While the literature shows an increase in research on this topic, there remains a scarcity of papers addressing effective strategies to foster students' environmental sustainability competencies and skills, through active pedagogical methods. A promising avenue to achieve this goal is the adoption of the Flipped Classroom methodology. This approach has proven its ability to guide students towards reflection and critical thinking, making it a good tool for promoting sustainability awareness. An experience of educational innovation is presented that develops SDG 12 "Guarantee sustainable consumption and production patterns", and SDG 9 "Industry, innovation and infrastructures", in the subject Production Management, with the aim of achieving the competence "environmental awareness". From the perspective of the students, an evaluation of the educational experience is presented. The results show the success of the Flipped Classroom methodology in providing students with a holistic understanding of the principles of sustainable development and their application through the SDGs within their academic trajectory. In particular, this approach provides them with the skills and aptitudes to promote sustainability.