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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Gratitude interventions have been usually less effective for collectivistic cultures compared to individualistic cultures. The first study examined the impact of the target person in the efficacy of gratitude intervention in the Indian context. The second study examined whether conception of gratitude is similar between Indians and Anglo-Americans. In first study, 312 first-year undergraduate Indian students (Mage = 18.64, SD = 0.76) were randomly assigned to three groups. They wrote about a typical day in their life, gratitude toward a particular person of their choice and gratitude toward an immediate family member, respectively. Selected sub-scales of PANAS-X were administered before and after the intervention. In second study, 112 Indian participants (Mage = 27.63, SD = 5.82) and 80 Anglo-American (Mage = 38.48, SD = 11.94) participants took part in a survey whereby they needed to rate the centrality and positivity of some gratitude features. We found expressing gratitude toward an immediate family member was neither effective in increasing positive emotions nor effective in decreasing negative emotions. However, expressing gratitude toward any person of choice was effective in increasing positive emotions as well as decreasing negative emotions. Three prominent themes emerged for gratefulness toward any person, i.e., being an inspiration, providing a perspective in life, and emotional and financial support in success. Providing support to the hypotheses, indebtedness and its associated negative emotions were perceived more positively and more central to the concept of gratitude for Indian participants than Anglo-American participants. [ABSTRACT FROM AUTHOR]

Heads of public schools are low-paid key players in nation-building and are generally known to have low financial literacy. As such, some of them are known to have been over-borrowing from government and private financial institutions and are caught in a debt trap. Under such conditions, public school heads may not be satisfied with their jobs. Financial literacy, lifestyle, indebtedness, and job satisfaction may have also affected their job performance. The researchers surveyed 176 of the 323 school heads of the Schools Division of Sarangani and found them to have a high level of financial literacy, contrary to conventional belief. They were also proven to lead simple and modest lifestyles. Ironically, the respondents were found to have a high degree of indebtedness. Despite their situation, the school heads were found to be highly satisfied with their jobs and were performing very satisfactorily. The researchers concluded that financial literacy, lifestyle, and indebtedness do not matter to job performance; but job satisfaction does. The results of the study provide valuable insights into the complex interplay between financial literacy, lifestyle, indebtedness, job satisfaction, and job performance among public school heads. By identifying areas for improvement and potential avenues for intervention, the findings contribute to ongoing efforts aimed at enhancing the effectiveness and well-being of educators in the Philippines and beyond. [ABSTRACT FROM AUTHOR]

Copyright of Revista CES Psicologia is the property of Universidad CES and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Money is often, but not always, considered an inappropriate gift. By considering recent insights in the social function of gratitude, we argue that the acceptability of money relies upon its capacity to evoke gratitude through conveying relational concerns. Study 1 (N = 240, US participants) revealed that monetary gifts are generally perceived as less acceptable and evoke less gratitude than non-monetary gifts of equivalent value. Furthermore, when monetary gifts were designated as specific gift coupons, they evoked more gratitude and were more acceptable. Study 2 (N = 471, Chinese participants) revealed that 520 RMB cash, symbolizing love in China, elicits increased gratitude and was therefore considered a favorable gift compared to similar amounts without such connotations. Taken together, we identify gratitude as the psychological mechanism underlying the acceptability of money and advocate for the recognition of monetary gifts with broader social, cultural, and psychological implications. [ABSTRACT FROM AUTHOR]

Copyright of Historia Agraria is the property of Historia Agraria and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Because of the advanced state of capitalist dynamics' penetration in agriculture, Jordan constitutes an enlightening and overlooked case study. Shaped by a history of war, dependency and imperialism, the monarchy has undergone a rapid process of agrarian change that has radically changed the social fabric of agriculture. Nowadays, a new process is occurring: the growing polarisation of two social classes of capitalist producers reveals the processes of accumulation and disempowerment driven by relations of credit and debt. The market, both in its abstract and physical realities, is the central mechanism that fuels the ongoing process of social differentiation. [ABSTRACT FROM AUTHOR]

Despite the government's active promotion of rice production, a significant portion of the population still faces food insecurity. While existing literature often highlights the success of achieving rice surplus, few studies delve into the connections between rice surplus and food security, and critically analyze why food security is persistent. In addressing this issue, the study investigates the underlying causes of food insecurity amidst the government's efforts to increase rice production. The study entails a comprehensive review of existing literature and an examination of food security in three provinces in the Cambodian Mekong Delta. It concludes that while rice intensification has led to increased rice production available for consumption, challenges persist in terms of access to and utilization of rice for food consumption. These challenges are attributed to increased production costs with minimal profit margins, indebtedness, migration, land grabs, water conflicts, and lack of institutional integration in food systems, compounded by the effects of climate change and environmental degradation. As a result, a farming household with one hectare of farmland cannot produce enough rice for food consumption. Consequently, young people opt to sell off their land to settle debts and seek employment opportunities in urban and overseas areas. [ABSTRACT FROM AUTHOR]

This study examines the potential salubrious role of religious gratitude as a protective factor for collegiate student-athlete mental health and the possible mediating role of perceived indebtedness to God and meaning in life. We draw on a sample of student-athletes from the United States (N = 415) who compete in NCAA Division 1 and 3 athletics. Our results suggest gratitude to God is associated with lower depressive and anxiety symptoms and less loneliness. Both indebtedness to God and meaning in life were found to be significant mediators of this association. The grateful and indebted disposition may lend itself to better mental well-being and social relationships in the context of sport, providing a unique and possibly untapped coping mechanism for religious athletes by reinforcing that their mattering to God and others is not contingent on their sport performance. [ABSTRACT FROM AUTHOR]

Copyright of Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Close-kin ownership, to own one's kin, has been researched from the perspective of emancipatory strategies or economic exploitation, hereby overlooking the complexity of kinship bonds in slave societies. This paper addresses the complexities of slavery and kinship and analyses close-kin ownership from the perspective of kinship. In the process of manumission, relationships of obligation were created that continued in life after slavery. When former-owner and enslaved were kin, a layering of obligations took place that extended beyond the widely accepted dichotomy of viewing close-kin ownership as either an emancipatory strategy or economic exploitation. To analyse these concepts and relationships 44 examples of close-kin ownership were selected from a database of 392 manumission petitions from Suriname. In these 44 examples, kin owned enslaved kin. From this sample, five cases of presumed close-kin slavery were identified, kin not only owned enslaved kin, the enslaved were treated as any other slaves and kinship was no extenuating circumstance. By analysing these cases, we have found that close-kin ownership and slavery were interconnected practices that should be studied in unison to grasp the tension between emancipatory strategies and economic gain. Furthermore, the variety in circumstances shows that additional research is needed to continue the creation of a broader framework of kinship and slavery, so that this can be applied to slave societies around the world. [ABSTRACT FROM AUTHOR]

This article compares rural credit systems in Thailand and Cambodia in order to advance studies on financialization and rural development in South East Asia. In Thailand, the state remains a large provider of credit to farmers. In Cambodia, most farmers access credit from a globalized, private microfinance industry. Based on qualitative research carried out in 2021 and 2022, we argue that farmer debt has led to divergent outcomes in Thailand and Cambodia due to their opposing systems of rural credit developed over the past half-century. These systems were forged within historically specific conjunctures of international development policies, state–capital relations and domestic politics of debt. Consequently, Thailand's farmers access credit from the state at significantly lower costs and with more support in various forms. Over-indebtedness is a problem for some farmers, but not because state-controlled financial institutions charge excessive interest rates. In contrast, the cost of private credit is higher in Cambodia, with many farmers facing over-indebtedness with little to no support from the government. This article contributes to scholarship on financialization within South East Asia by demonstrating how the legacies and geopolitics of development, alongside the contentious politics of farmer debt, together shape the outcomes of rural credit systems. [ABSTRACT FROM AUTHOR]

Despite the growing literature on the financialisation of everyday life, studies that empirically examine the various theoretical approaches to it have been scarce. This paper aims to bridge this gap by analysing the financialisation of individuals' socio-economic behaviour in Southern Europe. To this effect, we used data from the second wave of the Household Finance and Consumption Survey (HFCS), drawn up by the European Central Bank in 2016. Firstly, we designed an operational model of the financialisation of everyday life based on variables related to individual financial behaviour, household money management, and the perception of economic risk. Secondly, we conducted a Multiple Correspondence Analysis (MCA) combined with a Cluster Analysis (CLA) to study the behaviour of individuals in Spain, Italy, Greece, and Portugal. The results question the financialisation of individual economic action in Southern Europe and point to the characterisation of a heterogeneous pattern of socio-economic behaviour in the region. This paper opens a new methodological and theoretical research agenda, since the literature on financialisation could benefit from our operational model of everyday life financialisation by applying it to further surveys. [ABSTRACT FROM AUTHOR]

Gambling is a trending problem among the youths that usually result in suicide attempts and self-harm among gamblers. Gambling also prompts our youths to engage in theft and other deviance behavior. This study was conducted to investigate why gamblers are prone to suicide and other deviant behaviour. Survey research method was adopted for this study and respondents were selected using multiple sampling techniques; this include purposive, snowball and simple random sampling techniques. Primary data were collected through interview and participant observation, while secondary data were collected from extant literature. The study applied Frustration-Aggression Theory in order to explain the relationship between gambling, suicide and deviant behaviour among gamblers. The concept and empirical studies reviewed from other research works were used for inference, conclusion and recommendations. Findings from the study show that gambling related debts contributes to suicide and suicidality. The study further showed that gambling is seen as a coping mechanism to get rich very quickly. The study recommends (amongst others) that the government should ban all gambling/betting companies in Nigeria in order to reduce suicidality and criminality among gamblers. Government should subject all addicted gamblers to psychological tests to ensure that they are free from deviant behavior. [ABSTRACT FROM AUTHOR]

Although research has shown that employees' help reception always promotes future help provision, the distinctions between the types of repaying behaviors have been overlooked in organizational research. Thus, for the first time, the present study distinguishes between two types of repaying behaviors—pay-it-back (returning a favor to the help provider) and pay-it-forward (reciprocating a favor to a third party)—in the workplace and investigates their emotional and motivational mechanisms using broaden-and-build and regulatory focus theory. Analyzing three-wave data collected from 562 employees in China, the results show that while receiving help results in both pay-it-back and pay-it-forward behaviors through the mediation of gratitude, through the mediation of indebtedness, receiving help leads only to pay-it-back behaviors. Moreover, employees' regulatory focus moderates the associations between receiving help and emotions and repaying behaviors. Specifically, at a high promotion focus level, employees tend to experience a higher level of gratitude after receiving help, thus engaging in more pay-it-back and pay-it-forward behaviors; at a high prevention focus level, employees tend to experience a higher level of indebtedness, thus engaging only in pay-it-back behaviors. These findings therefore deepen the understanding of the "help leads to help" phenomenon and its underlying mechanism. [ABSTRACT FROM AUTHOR]

Debt is a financial instrument used by companies to finance their growth, make investments and maintain efficient operations. The market share index (MPI) is an indicator of a company's competitive position in its respective market. This application studies the relationship between indebtedness and MPI in a data set of companies in the manufacturing environment belonging to zone 3 of Ecuador. For the resolution of this study, two phases are used, the first one resides in a Spearman correlation analysis, the second one establishes a relational case by means of an automated boosting regression. The results show that a positive relationship coexists between short-term indebtedness and asset indebtedness, and MPI. This suggests that firms with significant levels of short-term indebtedness and asset indebtedness tend to have higher MPI. [ABSTRACT FROM AUTHOR]

This article takes a preliminary look at the constitution and recent performance of the Agricultural Chain Investment Funds, or Fiagros, created in 2021. It seeks to understand them as part of the unfolding of financial mechanisms created since the 1990s by the process of securitisation of Brazilian agribusiness debts. Theoretically, we analyse the current "inflation of financial assets" through the concept of "fictitious capital" and thus propose an understanding of the current phase of "financialisation" of agriculture and land in Brazil. In this way, we observe, through the Fiagros, a renewal of promises of valorisation of agricultural production interlaced with "debt circuits", pushing for the expansion of production and productivity in agriculture, often aggravating conflict in the countryside and reinforcing a critical characterisation of the reproduction of Brazilian agribusiness. [ABSTRACT FROM AUTHOR]

Copyright of Roca: Revista Científico-Educacional de la Provincia de Granma is the property of Universidad de Granma, Departamento Editorial and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: Bank lending is the major source of monetary expansion. Bank-led money creation is a key issue in both conventional and Islamic financial systems. The purpose of this paper is to examine the issues related to Islamic banking money creation. In this conceptual paper, the authors investigate the involvement of profit and loss sharing (PLS) in money creation and especially how can PLS limit money creation "out of nothing." In this regard, the authors examine the potential of the PLS principle in tackling the excessive money creation phenomenon. Design/methodology/approach: This study uses a normative approach regarding Islamic bank money creation that fits Sharia directives. In fact, this study discusses "what ought to be," that is, the values and norms of PLS money creation that impede excessive money creation. Findings: Overall, Islamic banks create money differently compared to conventional ones. Especially, by avoiding a purely financial intermediary, money creation under the PLS principle sustains a strong relationship with the real economy and leads to a lower money multiplier. Therefore, PLS mechanisms allow financing through real assets and not credit assets "out of nothing." This could prevent excessive money creation from causing harmful effects on indebtedness and financial instability. Practical implications: PLS offers a valuable resolution for banking system money creation through the optimization of Islamic bank financing by facilitating the separation of the monetary function from the credit one. This reform thought reinforces the stability value of money allowing it to fully perform its functions with reference to the directives of Sharia. This especially allows the integrity and purchasing power of money, the reduction of the gap between the evolution of both real and financial economies and, consequently, the indebtedness and crisis. It is recommended to promote PLS financing by reforming institutional and regulatory constraints. Originality/value: This study addresses the contemporary issue of money creation by Islamic banks through the PLS approach. The conceptual framework of this paper highlights the reformist role of PLS in limiting money creation through Mudarabah approach within fractional reserve banking. [ABSTRACT FROM AUTHOR]

The COVID-19 outbreak forced Slovakia to quickly adapt its bankruptcy legislation and introduce temporary measures to alleviate the pandemic’s economic impact. However, the uptake of these pandemic-specific insolvency provisions remained modest, possibly due to extensive government financial support. As the pandemic wanes, future economic challenges, such as rising inflation and interest rates, may test the durability and effectiveness of these legislative adjustments. This period of regulatory adjustment underscores a broader shift in insolvency laws, signalling a shift towards prioritising business continuity and value in the face of economic crises.

One of the values and virtues that ensure the peace and happiness of human, created to fulfill the duty of worshiping Allah, in this world and the Hereafter, is the blessing of gratitude. In the Qur’an, which is a source of peace and healing, gratitude is used as equivalent to faith. For this reason, this article will delve into the indispensable importance of gratitude, which is the most basic factor ensuring a life full of peace and tranquility according to the Qur'an. It will also touch upon its indispensable significance in daily life. The unique and positive contribution of gratitude, as a value that connects people to life and adds meaning to it, will be emphasized in relation to the personality, development, maturity, mental-physical health, and living a virtuous and happy life of the human being, who was created in the best manner. The article will explain how living a happy and peaceful life depends on being deeply grateful to the Lord with every breath, and it will provide examples of the material and spiritual gains of gratitude. As a result of the study, it was observed that gratitude provides individuals with a high level of awareness and the ability to view life positively by appreciating Allah’s blessings and getting closer to Him. [ABSTRACT FROM AUTHOR]

A common misconception about women landowners in Nepal is that they do not control the lands they own. In this paper, I focus on women landowners' land-title loans. What does women's accrual of monetary debt in exchange for titles tell us about women's control over land? And, what does women's land debt tell us about the gender of financialization in the context of agrarian change? Based on ten months of ethnographic research in Saptari, Nepal, I show that land use is shifting from cultivation to financial pledging, and that women routinely exercise control over their lands vis-à-vis their command over intergenerational care practices, a process that I term the 'indebtedness to care.' [ABSTRACT FROM AUTHOR]

This study aims to determine the effect of financial literacy on materialism, compulsive buying, indebtedness, and saving behavior. In addition, it determines the influence of materialism on compulsive buying and indebtedness, as well as compulsive buying on indebtedness among civil servants and private employees in the Jakarta area, especially those of millennial age. Data collection was carried out online using a Likert scale. The population in this study was composed of private employees and civil servants working in the Jakarta area, with a total of 538 respondents. The research method used is quantitative research with SEM-Lisrel analysis. The results of this study show that high financial literacy (FL) is not able to reduce the level of indebtedness (I) among civil servants and private employees. High materialism (M) correlated with increased levels of indebtedness (I) in both groups of workers. High compulsive buying (CB) only has the effect of increasing indebtedness (I) in civil servants but does not apply to private employees. High materialism (M) encourages an increase in the rate of compulsive buying (CB) in civil servants but not in private employees. Furthermore, it was found that high financial literacy (FL) has the potential to reduce materialism (M) in civil servants but does not apply to private employees. Meanwhile, high financial literacy (FL) also has a positive impact on reducing compulsive buying (CB) behavior in civil servants and private employees. However, financial literacy (FL) does not have a positive influence on saving behavior (SB) among civil servants and private employees. Furthermore, in terms of comparison between private employees and civil servants, this study shows that private employees tend to have higher levels of materialism and compulsive buying compared to civil servants. However, there were no significant differences in levels of financial literacy, indebtedness, or saving behavior between the two groups. The findings mean that efforts to improve financial literacy and reduce debt levels could be undertaken with similar approaches for both groups. [ABSTRACT FROM AUTHOR]

In recent decades, there has been a proliferation of research analyzing the role of women in public management. This study contributes to this line of research by examining the influence women have on municipal public debt. To this aim, we use a sample of 141 Spanish municipalities with more than 50,000 inhabitants for the period 2008–2020. The empirical results suggest that municipalities that are leaded by a female mayor tend to show lower levels of public debt. In addition, empirical results reveal an inverted U-shaped relationship between the proportion of female councilors and the level of public debt. This means that the higher the proportion of female councilors, the lower the level of indebtedness, but this positive effect appears only if the number of female councilors is relatively high. [ABSTRACT FROM AUTHOR]

The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation's economy. There is no denying the significance of industry and sectoral classification of the economy, but the slow development and extension of one industry could have resulted in the advancement of other sectors that are now a part of contemporary communities. Since there are statistically significant differences between various industries, numerous authors are currently investigating the impact of the industry on the financial structure of firms, revealing the industry as a crucial determinant of corporate indebtedness. Thus, the main aim of this study is to determine the debt level of a sample of 4237 enterprises operating in the market in the period of 2018–2021 from various sectors using eight debt indicators, as well as to identify relationships between them, which may help to reveal sectors with homogeneous patterns of indebtedness (using the cluster analysis) and thus understand which sectors are the most stable and independent. The Kruskal–Wallis test is then used to determine if there are statistically significant differences between the calculated ratios related to the economic sector. Based on the results, it can be concluded that the choice of financial structure is significantly influenced by the industry. Financial performance and indebtedness indicators are quantitative statistics used to assess, monitor, and forecast company or sectoral financial health. They act as instruments for business insiders and outsiders to assess a company's performance, particularly in comparison to competitors, and to pinpoint its strengths and weaknesses, making the outputs of this study important for all types of stakeholders. [ABSTRACT FROM AUTHOR]

This research compares the global debt trends in the aftermath of the COVID-19 pandemic, focusing on economies that frame the North and South divide. The research centers on debt ratios, which serve as indicators of countries' ability to finance recovery and development projects. The study period runs from 2015 to 2022 and follows the IMF's country classification, which divides the world into advanced economies (AE) and emerging market and developing economies (EMDE). The research employs panel data regressions to assess three key debt ratios—external debt to Gross Domestic Product (GDP), external debt to exports, and public debt to GDP—against various pandemic-related indicators and control variables. The analysis provides three major contributions. Firstly, an examination of external and public debt burdens is conducted, showing that escalated external and public debt burdens in EMDE contrast with increasing public debt in AE, primarily due to fiscal stimulus. Secondly, it is argued that the ongoing pandemic has intensified the widening economic gap between the North (AE) and the south (EMDE). Thirdly, a review is presented of both orthodox and heterodox policies identified in existing literature that are considered capable of mitigating external vulnerabilities in EMDE. Findings highlight the critical need for multifaceted measures to address debt vulnerability and promote sustainable economic recovery in a post-pandemic world. [ABSTRACT FROM AUTHOR]

The objective of this article is to investigate the influence of CEO narcissistic personality traits on the indebtedness of Brazilian non-financial companies listed on the B3. Other research on narcissistic traits has focused on their impact on the profitability of organizations. Thus, this study aims to fill the gap in understanding the impact of CEO narcissistic traits on companies' debt decisions and their determinants by including a psychological characteristic. This research is relevant because it helps academics, business professionals and policymakers to identify patterns and trends that could warn of possible financial crises. The impact of this article is related to the evidence on the effects of hiring narcissistic CEOs on indebtedness, since understanding the interaction between the CEO's profile and the company's financial decisions can provide practical guidelines for risk management and informed decision making, thus contributing to the field of business strategy and corporate finance. A sample of 299 non-financial companies was analyzed from 2011 to 2020, using data from the Economática database, annual reports, integrated reports, sustainability reports and management reports. Two proxies were used to measure narcissistic personality traits, based on the CEO's signature and the prominence of his or her photo. Indebtedness was measured by the following indicators: onerous, total, short-term and long-term debt. The results show that the greater the narcissistic traits of the CEOs, the greater the indebtedness of the organizations. This contributes to a deeper understanding of the factors that influence companies' financial decisions, since identifying the factors that lead to risky debt decisions can enable the implementation of preventive measures and more effective risk management strategies. [ABSTRACT FROM AUTHOR]

At the beginning of the 21st century, the Brazilian sugarcane sector underwent two diametrically distinct phases. The first was characterized by the accelerated expansion of the activity (notably between 2003 and 2010) and the second is marked by the deceleration and even retraction (2011 to 2020). This article aims to discuss the mains conjunctural and technical-structural factors that led to the recent crisis of the sugarcane industry in Brazil, resulting in a wave of cases of judicial recovery and plant failures. From the survey and bibliographic systematization, journalistic reports and statistical data, the results of the study show that the immediate consequences of the 2007-2008 international financial and economic crisis on international credit, exchange rates and the fall in commodity prices on value exchanges; difficulties in the Brazilian domestic market and the challenges arising from the productive restructuring of the sugar-energy industry culminated in a decrease in the pace of investments and in the critical financial situation of several national and transnational groups, compromising the continuity of the productive operations of numerous plants in the country. [ABSTRACT FROM AUTHOR]

The purpose of this article is to analyze the stories and memories of payroll loans made by elderly people in Belo Horizonte. We used the convergences between historical and qualitative methodologies and triangulated 15 semi-structured narrative interviews with document analysis and field notebook notes. Starting from the Thematic Narrative Analysis, we present the results. We emphasize that the participants reveal in their memories the functioning of the debt system, highlighting the vulnerability of the elderly population in the face of the strategies of financial institutions. We contribute to the advancement of studies of social groups marginalized by the academic mainstream, highlighting subjects that are sometimes unseen and silenced. [ABSTRACT FROM AUTHOR]

Gratitude and indebtedness facilitate cooperative relationships and prosocial behavior. Yet, studies are needed to assess whether indebtedness and gratitude have differential prosocial effects. Study 1 (N = 659; highly religious emerging adult sample) employed a 3 × 2 experimental design with six conditions; 1) gratitude-only to humans, 2) indebtedness-only to humans, 3) gratitude and indebtedness to humans, 4) gratitude-only to God, 5) indebtedness-only to God, and 6) gratitude and indebtedness to God. Study 2 (N = 1,081; nationally representative sample) was a replication of Study 1. People prompted to experience both gratitude and indebtedness had higher prosocial relational engagement (i.e. consistent effects for relationship proximity and direct reciprocity) than those who primarily experienced gratitude or indebtedness. Transcendent indebtedness (want to repay) was related to better prosocial outcomes than transactional indebtedness (have to repay). Secure attachment to God moderated the association between receiving a favor from God (versus human) and increased prosocial behavior. [ABSTRACT FROM AUTHOR]

Acquiring gratitude and self-transcendence are critical to positive socioemotional development. Indebtedness to God may provide a pathway for this healthy development, yet it remains a largely unexplored construct. The purpose of the present work was to use two innovative qualitative methods; 1) exemplar sampling method (N = 15) and 2) cutting-edge machine learning and language models to visually describe the data (N = 5,598) and provide semantic maps. The thematic coding analyses resulted in 11 inquiry-driven themes (five describing the experience of indebtedness to God and six describing the outcomes of indebtedness to God). The experience of indebtedness to God was transcendent and positive. The machine learning language model analysis resulted in 1,920 unique tags and over 100 independent triangulated semantic themes, and several topographical views of the data to spur future research on this novel construct. [ABSTRACT FROM AUTHOR]

We conducted three studies to examine the function of gratitude to God versus dispositional gratitude, dispositional indebtedness, indebtedness to God, and religiosity. Study 1 found that among these variables, dispositional gratitude and religiosity were positively correlated with conscientiousness, the trait most strongly associated with self-regulation, both in self- and informant-reports. Study 2 replicated these findings. Finally, Study 3 (a 44-day daily diary study during Lent) replicated Studies 1 and 2 in terms of predictors of conscientiousness. Furthermore, we found that gratitude to God, rather than dispositional gratitude or religiosity, assessed before the start of Lent predicted average abstinence success during Lent. The multilevel analysis showed that on a day when participants felt more gratitude to God, they abstained more successfully than on a day when they felt less gratitude to God. General gratitude and religiosity were associated with conscientiousness, while gratitude to God was associated with successful abstinence during Lent. [ABSTRACT FROM AUTHOR]

Purpose: The general objective is to analyze the behavior of economic and financial indicators of Information Technology (IT) companies in times of the COVID-19 Pandemic. Methodology: To analyze the behavior of indicators in an environment of uncertainty, data from the quarters from 2018 to 2021 were considered, relating to the profitability, liquidity and indebtedness of IT companies listed on B3. To identify whether there were statistically significant differences in the means of the indicators, the non-parametric Mann-Whitney test was used. Results: The indicators showed that with the Pandemic, companies had an increase in their financial capacity to pay in the short and long term, and it signaled that companies retained cash to have a better operational performance. As for the analysis of the behavior of the companies that carried out the IPO (Initial Public Offering), it was verified that there were statistically significant favorable differences in the averages of the indicators of the companies that issued the initial public offering, with emphasis on the ability to pay their obligations, as well as it was identified that companies that have entered the stock market obtain higher returns on equity, which may also signal the possibility of earnings management. Contributions of the Study: This study offers practical contributions, exploring an emerging theme of interest to companies and citizens. The behavior of the economic and financial indicators of IT companies is identified, including those that launched IPOs during the period of the COVID-19 Pandemic. In addition, it explores the gap about the economic and financial situation of IT companies that launched IPOs in the context of the Pandemic. [ABSTRACT FROM AUTHOR]

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Objective: To analyze how the impulse-response effect of macroeconomic variables impacts on solvency indicators of regulated and unregulated publicly traded companies listed on Brazil, Stock Exchange, Over the Counter (B3). Method: The Autoregressive Vectors with Error Correction (VEC) model was adopted for four lags, using the Cholesky ordering. The analysis period corresponded between the first quarter of 2005 and the third quarter of 2020. The sample data of 137 institutions were treated by 5% winsorization, aggregated based on the weighted average of the sectors. Discussion: The regulated and unregulated segments presented different behavior, being unregulated institutions more impacted by the impulse-response effect compared to the regulated ones, with a tendency of the long-term economic effect in both segments. The model showed that macroeconomic variables have impacted since the first quarter after the observance of the shock, and the effect of the variable itself on the analyzed system does not always respond significantly to explain the longterm effect observed on solvency indicators, and the exchange rate (dollar) is more economically significant for the behavior of indebtedness. Contributions: The research contributes to the definition of a model for the investigation of economic cycles at the institutional level and corroborates with the academy for understanding the macroeconomic effect on accounting information. [ABSTRACT FROM AUTHOR]

Objective: This study examines the impact of tax disputes, particularly those between firms and tax authorities, on corporate debt levels among Brazilian companies. Motivated by the significant prevalence of tax litigations in Brazil and a noticeable gap in academic research exploring the connection between these litigations and corporate debt within the Brazilian economic context. Method: The sample includes non-financial firms listed on the Brazilian stock exchange from 2017 to 2022. Linear regression methodology, utilizing panel data and fixed effects, was employed to analyze the relationship. Tax litigation was quantified by summing tax provisions and contingent liabilities, which were then relativized by the firms' total assets. Data were sourced from Comdinheiro software, with additional information manually gathered from company explanatory notes. Results or Discussion: The study found a positive relationship between tax litigation and firm indebtedness in Brazil. This suggests that companies involved in more tax disputes tend to have higher levels of debt, pointing towards a complex relationship between the two variables in the Brazilian economic landscape. Contribuições: This research provides new insights by examining the effect of tax litigation on Brazilian firms' capital structures, a topic previously underexplored. It offers practical guidance for policymakers on tax dispute implications and aids corporate financial strategy planning by highlighting the relationship between litigation and indebtedness. [ABSTRACT FROM AUTHOR]

We examined individual, regional, and cultural differences in household debts and identified residential mobility as a key socioecological variable at multiple levels of analysis. Study 1 found that American households' debt rates were higher than Japanese debt rates. Across 76 countries, household debts were higher in residentially mobile countries than those in residentially stable ones (Study 2). Next, across 144 U.S. cities, residents of residentially mobile cities had more credit card debts than those of residentially stable cities (Study 3). We further replicated the international and U.S. findings across 366 districts in India (Study 4). Study 5 found that American participants were more residentially mobile and more willing to borrow than Japanese participants, and the willingness to borrow was partly explained by the personal history of residential mobility. Study 6 found that residentially mobile individuals felt less indebtedness/gratitude than residentially stable individuals; the study also found how indebtedness/gratitude impacted individuals' credit card debts and willingness to borrow. [ABSTRACT FROM AUTHOR]