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This paper seeks to investigate whether women exhibit greater risk-aversion behavior than men in investments by estimating the influence of gender on portfolio volatility.

Data on the volatility observed in the portfolio in the last six months, last twelve months and since the individual became a client at one of the largest financial institutions in Brazil – and in Latin America – that operates in the capital markets are used. In addition to the gender explanatory variable, socioeconomic variables such as age, marital status, suitability, residence in capitals and declared assets are controlled, and multiple linear regression models are controlled.

The results show that gender is statistically significant in all models estimated to explain the volatility of investment portfolios, saying that women are more risk averse than men.

These findings are useful for the scientific literature that investigates behavioral finance by bringing empirical evidence for Brazil.

The integration of ESD is a complex problem. It calls for an innovative, student-centred curriculum, as well as professional learning and agency, by which university teachers feel empowered to change their practice and direct their peers and institutions towards ESD. This study aims to explore what university teachers consider to be the most important attitudes in supporting their agency to deliver Education for Sustainable Development (ESD) via a Problem Based Learning (PBL) programme.

This study presents a theoretical framework for professional agency comprising three domains: intrapersonal, action and environmental. A Q methodology is adopted to explore university teachers’ perceptions of the most important environmental factors in supporting their ability to deliver ESD via a problem-based learning (PBL) programme. Twenty-eight participants from six Southeast Asian universities took part in a PBL-based professional development programme designed to improve teachers’ ESD- and PBL-based skills and competencies.

The results indicate that the participants were confident in their ability to implement PBL and saw PBL as an approach suitable for addressing current educational, professional and societal challenges. This study offers a series of recommendations to help university teachers develop their ESD and PBL practices.

Although the literature on human agency is extensive, research surrounding teachers’ professional agency in the context of ESD and PBL in higher education is lacking. The present study addresses this gap by capturing individual teachers’ beliefs, perceptions and views and by using Q methodology to examine the subjectivity of study participants.

Light field images (LFIs) have gained popularity as a technology to increase the field of view (FoV) of plenoptic cameras since they can capture information about light rays with a large FoV. Wide FoV causes light field (LF) data to increase rapidly, which restricts the use of LF imaging in image processing, visual analysis and user interface. Effective LFI coding methods become of paramount importance. This paper aims to eliminate more redundancy by exploring sparsity and correlation in the angular domain of LFIs, as well as mitigate the loss of perceptual quality of LFIs caused by encoding.

This work proposes a new efficient LF coding framework. On the coding side, a new sampling scheme and a hierarchical prediction structure are used to eliminate redundancy in the LFI's angular and spatial domains. At the decoding side, high-quality dense LF is reconstructed using a view synthesis method based on the residual channel attention network (RCAN).

In three different LF datasets, our proposed coding framework not only reduces the transmitted bit rate but also maintains a higher view quality than the current more advanced methods.

(1) A new sampling scheme is designed to synthesize high-quality LFIs while better ensuring LF angular domain sparsity. (2) To further eliminate redundancy in the spatial domain, new ranking schemes and hierarchical prediction structures are designed. (3) A synthetic network based on RCAN and a novel loss function is designed to mitigate the perceptual quality loss due to the coding process.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.