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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.

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.

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.

Literature has long been discussing indigenous forms of informal practices whose cultural origins are concealed. We first seek to provide a contextualization of the importance of an informal practice that is salient within the Brazilian culture – the Brazilian jeitinho. We then provide a historical background of the jeitinho, as well as an attempt to come up with a definition of the construct, which is by no means a definitive one. We explore how the jeitinho plays a role in the Brazilian organizational scenario, which may be useful for international companies aiming to do business in the country. Finally, we present a set of recommendations as how to deal with jeitinho in organizational-related occasions, drawing on the Brazilian historian Sérgio Buarque de Holanda's “cordial man” concept, which suggests that the roots of Brazilian culture lie in the patriarchal environment of the colonial period. We do not have in this chapter the intention of characterizing the multiplicity of Brazilian business practices, what would be an impossible task to accomplish in light of the enormous diversity of social contexts in Brazil. What we present in the chapter are some concepts and tools for working with and, fundamentally, understanding the organizational and social process the Brazilian context, which we hope may be useful for those interested in doing business in or with Brazil.

This study looks at how local grassroots organizations as well as international Women Non-Governmental Organizations (WNGOs) and multilateral organizations such as the United Nations utilize social media to empower women in Jamaica and Brazil. The researchers also evaluate how issues of socio-economic background as well as social media infrastructure influence the selection of entities with which the respective WNGOS connect.

This study uses NodeXL, a social media research tool, to analyze the information found on WNGO social media pages such as Facebook and Twitter. The authors also use content analysis to make sense of the data on WNGO Facebook pages. The study specifically uses summative content analysis, a method that translates the frequency of occurrence of certain symbols into summary judgments and comparisons.

Social media usage by WNGOs in Jamaica and Brazil show striking similarities regarding who gets reached or are connected to the networks. The study reveals that women of lower socio-economic backgrounds in both cases are not being reached via social media. Further, the outcomes of the observed current social media communication patterns on WNGO social media sites suggest the occurrence of what the authors refer to as the “noticeboard” effect, wherein communication patterns are top-down, exclusive, and non-reciprocal in nature.

While social media offer less centralized ways of engaging in communication with local communities, inherent in social media infrastructure are issues of race, gender, and social class that affect how these communication platforms are used, potentially another dimension of the “Mathew Effect” in the context of social media usage for purposes of achieving national development objectives.

With the rise in internet penetration in both countries, WNGOs are increasingly incorporating social media into their communication strategies to accomplish development goals. This study is the first to compare both countries in this respect and so adds new insights to this area of the communication field.