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Health is at the center of society concerns, being characterized by the dilemma of contributing to the population well-being, while demanding high financial investments at the same time. In this sense, information technology (IT) becomes essential for the progress of the sector, directly impacting on how care practices are performed. This study aims to analyze the adoption of mobile devices in the mobile emergency care service (MECS) of the state of Rio Grande do Sul, Brazil.

The authors carried out a multi-method study with an initial qualitative exploration through a focal group, followed by a survey. Potential determinants and impacts of mobile device use on the work context of the MECS teams were identified. Following, we tested the proposed conceptual model applying a questionnaire to 350 professionals from a total of 160 bases throughout the State. Partial least squares structural equation modeling was used to test the hypotheses herein.

The authors found that Satisfaction with the Use of Mobile PHC (PHC – Primary Health Care) is determined by the application compatibility with MECS work, followed by the performance expectancy with the use of the technology and the technical support provided to the users – acting as important facilitators of this process; while the technological complexity inherent in the use of the technology appears as the main barrier to the success of this technology. Besides, the authors found that both intensity of Use and Satisfaction with the Use of the technology provide different benefits to those involved (teams, patients and the organization).

As limitations of the study, the authors point out to the fact that the data are from a single Brazilian State, and therefore, its results cannot be generalized. Another limitation is that the study considered only the use of a specific mobile technology, which requires caution when using this information in contexts where the health information technology is different, besides the fact that the findings may not be compatible in environments where IT adoption is voluntary.

The study can help managers of public and private organizations in the planning and implementation of different technologies, whether mobile or applied to the health context, as well as in the expansion of their use in their respective institutions.

The research contributes to other studies that realize that the adoption of IT can cause relevant changes to health being associated to productivity gains and improvement of the quality of service provided to society through different forms and solutions.

The adoption and use of IT – such as mobile devices – impacts on how care practices are performed in the MECS, providing different benefits to those involved (teams, patients and the organization).

Women across the world are being incarcerated at an alarming rate. Between 2000 and 2017, the female incarceration rate worldwide increased by 53.3%, whereas the male incarceration rate increased by only 19.6%. In Latin America, drug offences are the first or second cause of female incarceration. The excessive use of pre-trial detention, mandatory minimum sentences, and disproportionate penalties characterise the region’s drug policies. Recent data compiled by the Washington Office on Latin America show that between 35% and 70% of incarcerated women, depending on the country, are behind bars due to a drug offence, while for men the rate is much lower. In other words, harsh drug laws disproportionately impact women.

Qualitative research on female prisoners accused of drug-related offences shows how gender roles, gender-based violence and social exclusion are often triggering factors for women’s participation in the drug trade. Agency and victimisation co-exist in these women’s stories, and while drug trafficking becomes a means to cope with adversity, it also further enhances previous vulnerabilities, and incarceration can have a devastating impact on their families. These women are engaged in high-risk activities but represent a low risk to society. Drug law reforms and the use of alternatives to incarceration could reduce the number of women behind bars for low-level drug offences.

The purpose of this paper is to analyze the effects of financial restatements (FRs) on the likelihood of the top management team (TMT) dismissal. It investigates the effects of types of FRs [corrective note and reissuance of financial statement (RFS)], of FR severity and of FR related to international financial reporting standards (IFRSs) easy or difficult-to-estimate.

The authors hand-collect: data about 96 FRs from the Italian public oversight board documents; chief executive officer (CEO) name, chairman name, year of the financial statement under investigation, total assets and operating income, from their financial statement. The authors use multivariate regression to test the effects of FRs on the probability of TMT dismissal.

The authors find that the RFS leads to a higher likelihood of chairman dismissal. A greater magnitude of misrepresentation on income statements, and FRs, which decrease net income, increase the likelihood of CEO dismissal. Difficult-to-estimate IFRSs increases the likelihood of CEO dismissal.

FRs are significant determinants of the CEO/chairman dismissal. The authors show that FRs directly involving shareholders (RFS) have negative consequences on the chairman of the board of directors, while the CEO is more affected by FRs that involve technical factors (FR severity or financial statement associated with difficult-to-estimate IFRSs).

While teleworking has become widespread during COVID-19, there is still little understanding of teleworking preferences. This study aims to explore how teleworking during the pandemic influences employees’ preference for teleworking in the future.

This study used secondary survey data collected by the centro de investigaciones sociológicas (CIS) in Spain, from a sample of 430 individuals. The study used regression analysis to test how effort expectancy and perceived usefulness impact preference for teleworking through satisfaction with teleworking.

Results showed the importance of satisfaction with teleworking in explaining preference for teleworking. Moreover, satisfaction with teleworking was influenced by both effort expectancy and perceived usefulness. Specifically, individuals who perceived teleworking as useful and were more satisfied were also more likely to prefer teleworking after the pandemic, whereas individuals were less likely to prefer teleworking if it required more effort.

This study makes a significant contribution to the current literature by providing a new perspective on the topic of teleworking. This study focuses on exploring teleworking preferences during the pandemic from a post-adoption approach.

El teletrabajo ha sido prevalente durante la pandemia de COVID-19, pero poco se sabe todavía sobre la preferencia de los empleados por el teletrabajo en este contexto. Este estudio tiene como objetivo explorar cómo el teletrabajo durante la pandemia influye en la preferencia de los empleados por el teletrabajo en el futuro.

Este estudio utilizó datos secundarios recopilados por el CIS en España. La muestra fue de 430 individuos. El análisis de regresión se aplicó para analizar la influencia de la expectativa de esfuerzo y la utilidad percibida en la preferencia por el teletrabajo a través de la satisfacción con el teletrabajo.

Los resultados mostraron la importancia de la satisfacción para explicar la preferencia por el teletrabajo. Además, la satisfacción con el teletrabajo fue influenciada tanto por la expectativa de esfuerzo como por la utilidad percibida. Específicamente, aquellos individuos que percibieron el teletrabajo como útil y estaban más satisfechos también eran más propensos a preferir el teletrabajo, mientras que los individuos eran menos propensos a preferirlo cuando suponía un mayor esfuerzo.

Este estudio hace una contribución significativa a la literatura actual al proporcionar una nueva perspectiva sobre el teletrabajo. Este estudio se centra en explorar la preferencia por el teletrabajo durante la pandemia desde un enfoque post-adopción.

O teletrabalho tem sido prevalente durante a pandemia de COVID-19, mas ainda se sabe pouco sobre a preferência dos funcionários pelo teletrabalho neste contexto. Este estudo pretende explorar como o teletrabalho durante a pandemia influencia a preferência dos trabalhadores pelo teletrabalho no futuro.

Este estudo utilizou dados secundários coletados pelo CIS na Espanha. A amostra foi de 430 indivíduos. A análise de regressão foi aplicada para analisar a influência da expectativa de esforço e da utilidade percebida na preferência pelo teletrabalho através da satisfação com o teletrabalho.

Os resultados mostraram a importância da satisfação para explicar a preferência pelo teletrabalho. Além disso, a satisfação com o teletrabalho foi influenciada tanto pela expectativa de esforço como pela utilidade percebida. Especificamente, os indivíduos que perceberam o teletrabalho como útil e estavam mais satisfeitos eram também mais propensos a preferir o teletrabalho, enquanto que os indivíduos eram menos propensos a preferi-lo quando isso implicava um maior esforço.

Este estudo traz uma contribuição significativa para a literatura atual, fornecendo uma nova perspectiva sobre o teletrabalho. Este estudo se concentra nos fatores que impulsionam a intenção de uso contínuo, explorando a preferência das pessoas pelo teletrabalho durante a pandemia a partir de uma abordagem pós-adoção.

Focusing on the Agri-Food and Beverage sector, the paper investigates the direct effect of worldwide mandatory non-financial disclosure on several financial dimensions as well as its moderating effects on the relationship between sustainability and financial performance.

The authors performed fixed-effect regressions on a sample of 180 global listed companies, considering a period of eight years. The authors also tested the moderating effects of non-financial disclosure regulation on the relationship between sustainability and financial performance.

The authors found a positive direct impact of mandatory non-financial disclosure on Operating Return on Asset, Return on Equity and Return on Sales. The analysis also highlighted the negative moderating effects of non-financial reporting regulation on the relationship between sustainability issues and financial performance. As for the Cost of Debt, the authors found mixed results.

This study considers a short-term perspective focusing on a limited sample composed of companies playing a key role in the global agri-food system.

The paper identifies which financial performance dimensions are positively or negatively affected by mandatory non-financial disclosure. Accordingly, managers can rearrange corporate activities to deal with further reporting normative requirements concurrently preserving financial performances and fostering corporate sustainability.

This study recommends fostering mandatory non-financial disclosure to increase corporate transparency fostering the sustainability transition of the Agri-Food and Beverage industry.

The paper highlights global mandatory non-financial disclosure effects on financial performance considering a sector that is cross-cutting impactful on plural sustainability issues.

The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.

The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.

To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.

This study aims to test whether the introduction of a gender quota impacts functioning of boards of directors and internal committees thanks to female capacity in effort norms, cognitive conflicts and use of skills.

This paper uses a difference-in-differences method to trace the staggered mandatory adoption of gender quotas on boards on Italian listed firms, representing the regulative institution pillar of institutional theory.

This paper find that mandatory adopter firms have more frequent internal committee meetings and less frequent board of directors’ meetings after the introduction of the law. This confirms that the regulation re-prioritizes work in internal committees, thanks to women effort, capacity to resolution and use of skills.

This research provides empirical evidence on female contribution and on the impact that a specific mandatory regulation, as regulative institutional pillar, can have on board organization, showing how gender characteristics influence board functioning in terms of meetings.

The recent promotion of prefabricated housing (PH) in China has resulted in a prosperous period for its implementation. However, transaction costs (TCs) cause low economic efficiency to stakeholders and hinder the further promotion of PH. No relevant study has yet been made to investigate the TCs and their causes in the PH field. This paper identifies critical TCs and explores the influencing factors from the developers' perspective.

Semi-structured interviews and a questionnaire survey were used to collect data about TCs and influencing factors. The most influential factors are identified with their impacts on particular TCs, yielded from correlation analysis and logistic regression.

From the developers' perspective in China's PH market, this study identified that the most concerning sources of TCs are: hidden costs arising from disputes, extra workloads from design changes, learning costs, intensive communication and coordination in assembly and unexpected information costs in decision-making. The use of an ordered logistic regression approach indicates that the four most influential factors are: qualification of the general contractor, mandatory local policies, owner type and competitiveness of the developer.

To reduce the TCs, experiencing learning and ensuring the design scheme's complicity are recommended to save information searching and exchanging costs. The implications for the PH developers are for them to: (1) professionalize their own organization and (2) procure high-qualified general contractors. For the policymakers, this means they should improve the clarity of the mandatory local policies for PH step-by-step.

By applying the TCs economic theory, this study explores factors that influence TCs in the PH industry. It sheds light on the influencing mechanism behind the TCs in the context of prefabricated housing.

Adaptation to the requirements of digital economy is especially difficult for older workers, which is a challenge for today’s organizations due to workforce shrinking and ageing. Therefore, the purpose of this paper is to investigate how it is possible to develop older employees’ potential in technology use in the business environment.

The authors examined how employees at various age perceive barriers during enterprise system (ES) adoption and use. This exploratory study is based on grounded theory and draws from the opinions of 187 Polish ES practitioners.

With age, emphasis on employees’ perception of mandatory ICT implementation projects is shifting from technology to people-related considerations. For older employees, job security and workload appear the most critical issues in such projects. Age-diverse collaboration appears necessary to address the problems posed by technology-related and demographic changes.

The findings imply that incorporating multiple stakeholder perspectives and age-related considerations into research on ICT adoption appears essential.

ICT adoption in the business environment can be successfully supported by age-balanced team building, cooperation between younger and older employees, and age-adjusted change management initiatives.

Supporting older employees during the implementation of mandatory business software should embrace reducing their negative attitudes to ICT-induced change by minimizing their perception of job insecurity.

Unlike many prior studies, the current research places age in the central role and discusses not only how it is possible to support older employees, but also how to leverage their potential in the process of ICT adoption and use in a mandatory setting.

In this study, three models were empirically compared, the DeLone and McLean model, the Seddon model and the Modified Seddon model, by measuring the impact of a business intelligence system (BIS) in companies in Peru. After that, the mediators and dependent constructs were analysed to determine if they were behaving properly (a good level of variance explanation and significant relations with others constructs). The study used a sample of 104 users of the BIS, from companies in several important economic sectors, in a quasi-voluntary context and with six constructs: information quality, system quality, service quality, system dependence (system use), user satisfaction and perceived usefulness (individual impact).

To interpret the results, the authors used structural equations. The idea was to look for the best fit and explanations for the outcomes. The main difference in these models is that the DeLone and McLean model considers system dependence (system use) as a part of information system success, but in the Seddon model, it is a consequence of it.

The Seddon model seems to show the best fit and explanation for the outcomes. After that, a review of the system use construct was realised, because of its limited variance explained and the few significant relations with other constructs, to improve its explanation power in future research.

It is estimated that the sample includes more than 15 per cent of all the companies that use a BISs in Peru, so the size of the sample is adequate, but it is not entirely random and therefore limits the generalizability of outcomes. Besides that, a sample size that is bigger could be better for the sake of making a more detailed analysis, permitting the use of some items with less power, or the use of another statistical procedure for structural equations such as the Asymptotical Distribution Free, permitting a more detailed analysis (Hair et al., 2006).

Business intelligence (BI), one of the most important components of information systems (IS), is playing a very relevant role in business in this time of high competition, high amounts of data and new technology. Currently, companies feel pressured to respond quickly to change and complicated conditions in the market, needing to make the correct tactical, operational and strategic decisions (Chugh and Grandhi, 2013). BI is one of the most important drivers of the decade (Gartner, 2013). Big companies of IS are creating special units specialised in BI, helping companies become more efficient and effective in daily operations.