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This chapter studies the effect of increasing formality via tax reduction and simplification schemes on micro-firm performance. We develop a simple theoretical model that yields two intuitive results. First, low- and high-ability entrepreneurs are unlikely to be affected by a tax reduction and therefore, the reduction has an impact only on a segment of the micro-firm population. Second, the benefits to such reduction, as measured by profits and revenues, are increasing in the entrepreneur's ability. Then, we estimate the effect of formality on the entire conditional distribution (quantiles) of revenues using the 1996 Brazilian SIMPLES program and a rich survey of formal and informal micro-firms. The econometric approach compares eligible and non-eligible firms, born before and after SIMPLES in a local interval about the introduction of SIMPLES. We develop an estimator that combines both quantile regression and the regression discontinuity design. The econometric results corroborate the positive effect of formality on micro-firms’ performance and produce a clear characterization of who benefits from these programs.

Informality and informal employment are widespread and growing phenomena in all regions of the world, in particular in low and middle income economies. A large part of economic activity in these countries is not registered or under-declared and many workers enter employment relationships that do not provide any or only partial protection. Causes and consequences of informality in these regions have recently received growing attention, with a particular emphasis on the role of institutions. Several competing paradigms about informality and informal employment exist in the literature. The traditional dualistic view sees the informal segment as the inferior sector, the option of last resort. Due to barriers to entry, minimum wages, unions or other sources of segmentation, formal jobs are rationed. Workers in the informal sector are crowded out from the formal sector involuntarily, their wage being less than that in the formal sector. In contrast, the competitive view sees the formal and informal labor markets not segmented, but integrated. Voluntary choice regarding jobs and particular attributes of these jobs, such as flexible hours, working as a self-employed and being one's own boss as a micro-entrepreneur, and not valuing social security benefits, can be the reasons for remaining in or moving to the informal sector. A third paradigm points to segmentation within the informal sector. Embedding theoretical and empirical analysis of informality and informal employment in low and middle-income countries into the literature helps us to better characterize the labor markets in these countries.

Delivery punctuality is essential in supply chain management, yet the cost of untimely delivery is usually assumed to be given or based on intuition and not quantified by facts.

The authors used a data set containing detailed transaction data for a nine-year period on orders and deliveries of sport goods. The methodology is based on applying a polynomial distributed lag model to longitudinal data on supply chain transactions.

The results indicate that small delivery delays up to two weeks decrease the sales by maximum 10% during a period of 3–4 weeks. Longer delays, up to 45 days, have a larger negative effect on sales, which can also last longer. For this case company, the estimated lost sales due to late deliveries (=5 days) were 5.1% of the delivery value. The longer delays got, the large the cost was: delays at least 45 days long were the most costly causing almost 40% of the estimated lost sales.

This study offers a methodology for quantifying lost sales due to delivery delays and estimating how long the poor delivery performance affects retailers' order behaviour.

The results give a quantitative decision-making tool for supply chain managers to estimate the profitability of investments in the supply chain performance, especially on improving punctuality.

This chapter develops a framework for quantile regression in binary longitudinal data settings. A novel Markov chain Monte Carlo (MCMC) method is designed to fit the model and its computational efficiency is demonstrated in a simulation study. The proposed approach is flexible in that it can account for common and individual-specific parameters, as well as multivariate heterogeneity associated with several covariates. The methodology is applied to study female labor force participation and home ownership in the United States. The results offer new insights at the various quantiles, which are of interest to policymakers and researchers alike.

The purpose of this chapter is to conduct a structured literature review to examine the relationship between entrepreneurship and emotional intelligence in academic settings as well as the current entrepreneurship pedagogy for flexible, innovative and creative graduates. One hundred and twenty-eight peer-reviewed papers were analysed based on Webster’s and Watson’s (2002) methodology. Papers classified into three topics and a content analysis was implemented to discuss about the publication year, journals, authors, frequency of keywords and research method adopted. The contribution of this chapter is twofold. It is a bibliometric study which provides a macropicture of a research field, its evolution and connections among studies, in order to be a starting point for future researchers who are already studying entrepreneurial education or entrepreneurship-related scientific areas. Also, this chapter helps academics to improve educational programmes and curriculum to increase students’ entrepreneurial intention taking into account the factors that affect it.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Marketing strategies can be used to leverage business in the service sector, specifically in veterinary medicine; among other benefits, it can make a difference in satisfaction and consequent customer loyalty. Marketing should be used with ethics and professionalism due is one administration area that contributes to effective management in the continuous pursuit of quality in the provision of services and demonstrate that veterinary clinics have much to gain if managed with support of marketing strategies. This paper aims to analyze the applicability of marketing strategies in the management of small animal clinics, such as guidelines to the entrepreneurs of this services sector.

Marketing literature is plentiful in proposing alternative strategies, whether focused on the achievement and loyalty of customers, whether to raise the competitiveness of an organization or simply to its survival in the market. In this study, some marketing strategies were selected, on secondary data research, in theoretical framework, to investigate their application in the practice of veterinary medicine. This study emphasizes promotional strategy toward communication with the market and construction of organizational image, using public relations as marketing strategy.

The use of marketing strategies is recommended in the management of small animal clinical practice, especially with respect to the high customer satisfaction by streamlining the procedures and optimizing veterinary services provision.

This study is different because it proposes an integrated system of management techniques in veterinary organizations, which will lead to better efficiency of attendance, adding value to the service provided and generating greater profitability for the organization, which positively reflects on the economic point of view and for the image of the company and its professionals, providing a better quality of life for both clients and their pets.

In this chapter, the authors argue that the performance and dynamic of civil society in Brazil has been fundamentally guided by local institutions, but that the issues, approaches and political decisions that gained publicity, and thus helped to strengthen civil society mobilization, have been strongly influenced by the agendas of the so-called “global civil society.” It would be wrong to classify them as foreign issues or declassify them based on the argument that they consider largely external interests or the reality of developed countries. The authors will attempt to show how the issues on the civil society agenda that are supported in arenas of public debate in Brazil are filtered by local institutions and are only considered relevant if they mirror the reality of the country and correspond to the aspirations, demands and challenges of certain segments of society.

This study investigates the corruption practices from a behavioral perspective, and aims to verify the impact of health Management Information System (MIS) institutionalization on corruption vulnerabilities and the intention to commit corruption. The studied vulnerabilities are related to management: lack of internal control, accountability, transparency and disburdened administration. This study was conducted in the Brazilian public health system.

A research model and instrument were created based on the literature. The model was later tested using the partial least squares technique. A survey of 355 valid responses followed a pilot test with 87 ones. The respondents were civil servants of the Brazilian public health system.

Seven of the eight hypotheses were confirmed, supporting the main hypothesis that MIS institutionalization impacts individuals’ behavior by reducing their intention to commit corruption. Institutionalized health MIS improves public management, enabling the prevention of favoritism when awarding service provision contracts, undue payments to corrupt employees and waste of medical and hospital supplies.

This research adds to the knowledge on corruption from an individual’s behavior perspective influenced by MIS institutionalization in a Latin American perspective. Corruption is a social and cultural-based phenomenon, which reinforces the importance of understanding the effect of Information Systems institutionalization on corruption vulnerabilities in this context. A research model and instrument were created and validated, confirming corruption vulnerabilities that influence behavior. The intention to commit corruption is reduced when mediated by institutionalized MIS. Consequently, the focus must be shifted from moral beliefs to creating and strengthening organizational capacity to systematically identify and reduce vulnerabilities and deter misbehavior and wrongdoings.