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We use OECD-PIAAC data to estimate the earnings effects of both years of education and of numerical skills. Our identification strategy exploits differential exposure to educational reforms across birth cohorts and countries. We find that education has the strongest earnings effect. A one standard deviation increase in years of education raises earnings by almost 22 percentage points (corresponding to a return to education above 7 percentage points), which compares with a lower percentage points return to an equivalent increase in numerical skills. Our results suggest that the same set of unobservables drives the accumulation of both formal years of education and numeracy skills. OLS estimates underestimate returns to human capital, consistently with the idea that educational reforms favor the human capital acquisition of abler children from disadvantaged parental backgrounds. When we consider numerical skills alone education reforms cannot identify any significant effect of skills on wages, however, when we jointly consider schooling and skills as endogenous factors in a recursive structure we find a significant role for skills in determining wages.

How individuals allocate their time between work and leisure has important implications regarding worker well-being. For example, more time at work means a greater return to human capital and a greater proclivity to seek more training opportunities. At the same time, hours spent at work decrease leisure and depend on one's home environment (including parental background), health, past migration, and government policies. In short, worker well-being depends on trade-offs and is influenced by public policy. These decisions entail time allocation, effort, human capital investment, health, and migration, among other choices. This volume considers worker well-being from the vantage of each of these alternatives. It contains ten chapters. The first three are on time allocation and work behavior, the next three on aspects of risk in the earnings process, the next two on aspects of migration, the next one on the impact of tax policies on poverty, and finally the last chapter on the role of labor market institutions on sectoral shifts in employment.

Pay varies across individuals. Some variation is endemic to a country's institutions including a country's level of development and its technological infrastructure. Some variation is based on differences in individual attributes, particularly an individual's ability to acquire human capital. Finally, some variation is based on incentives instigated by the government, by one's employer, or by one's family. These incentives often operate indirectly by influencing educational choices, labor force participation, and even cohabitation and marital arrangements. This volume contains eight articles on aspects of the distribution of income. One deals with technology change and the distribution of earnings, two deal with internal labor markets, four deal with incentives that motivate work related behavior, and finally one deals with immigrant labor market success.

The metaverse, through artificial intelligence (AI) systems and capabilities, allows considerable data analysis in the workplace, largely exceeding traditional people analytics data collection. While concerns over surveillance and issues associated with privacy and discrimination have been raised, the metaverse has the potential to offer opportunities associated with fairer assessment of employee performance and enhancement of the employee experience, especially with respect to gender and race, inclusiveness and workplace equity. This paper aims at shedding light on the diversity, equity and inclusion (DEI) opportunities and challenges of implementing the metaverse in the workplace, and the role played by AI.

This paper draws on our past research on AI and the metaverse and provides insights addressed to human resources (HR) scholars and practitioners.

Our analysis of AI applications to the metaverse in the workplace sheds light on the ambivalent role of and potential trade-offs that may arise with this emerging technology. If used responsibly, the metaverse can enable positive changes concerning the future of work, which can promote DEI. Yet, the same technology can lead to negative DEI outcomes if implementations occur quickly, unsupervised and with a sole focus on efficiencies and productivity (i.e. collecting metrics, models etc.).

Managers and HR leaders should try to be first movers rather than followers when deciding if (or, better, when) to implement metaverse capabilities in their organizations. But how the metaverse is implemented will be strategic. This involves choices concerning the degree of invasive/pervasive monitoring (internal) as well as make or buy decisions concerning outsourcing AI capabilities.

Our paper is one among few (to date) that discusses AI capabilities in the metaverse at the intersection of the HR and information systems(IS) literature and that specifically tackles DEI issues. Also, we take a “balanced” approach when evaluating the metaverse from a DEI perspective. While most studies either demonize or celebrate these technologies from an ethical and DEI standpoint, we aim to highlight challenges and opportunities, with the goal to guide scholars and practitioners towards a responsible use of the metaverse in organizations.

It can be said that the mapping of processes is an intrinsic need of organizations, precisely because they are composed of a multiplicity of individuals. As soon as the number of people in an organization is higher than one, the need arises to define clearly who does what and how, and to be able to measure the effectiveness of the defined processes. This chapter aims to clarify and provide the reader with a possible method for doing this. The authors illustrate the main steps to successfully manage a process mapping project, using objective methods to guide the identification of the most important goals and processes of an organization. After the analysis and the definition, it becomes important to be able to communicate processes in a clear way. It is therefore proposed as a method for the graphical representation of the processes, more intuitive and immediate compared to the classic textual description and alternative to other techniques of BPMN.

This chapter delineates the conditions, challenges and opportunities for the sustainability of small entrepreneurial firms involved in local food tourism. It raises awareness on how these businesses can enhance their competitiveness in this market. It puts forward an analytical framework that is based on the economic, social, environmental and cultural sustainability of small local food tourism entrepreneurs in Swedish, Italian and Spanish contexts. This research implies that the financial sustainability of these small enterprises is contributing to local economic growth and employment in their country. From the social sustainability aspect these tourism businesses are intrinsically linked to local communities. Their responsible practices are meant to safeguard the environmental sustainability as well as the preservation of their local culture and heritage. At the same time, they enable them to add value to their destination’s cultural sustainability.

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.

This paper aims to analyse how democratic institutions affects social spending formations in the context of developing countries. Furthermore, this essay will also challenge the theory that the government system (majoritarian versus consensus democracy) influences the magnitude of social spending and welfare commitment, especially in Southeast Asian democracies, namely, Indonesia, Malaysia, Thailand and the Philippines.

This research uses descriptive statistics and qualitative data to match social spending with the development of democratisation in four cases.

The main argument is whether the presence of democratic institutions encourages the government to be more open, citizen-oriented and responsive or whether the inclusive political conditions will create more open public participation in the policymaking process. Thus, in the context of developing countries, public participation will be more likely to demand social policies.

It has not been able to undertake a more detailed impact evaluation assessment of the development and change of democratic institutions towards policy outcomes within a shorter temporal scope. In addition, this thesis does not also provide details or explanations about the interaction process between particular democratic institutions and specific social policy sectors.

The process of interactions between particular electoral systems. For instance, the contribution to the emergence of policy in the health services sector or conducting research in normative democratic institutions such as public awareness of the importance of public participation in shaping and directing the implementation of poverty reduction policies could be studied, by using the historical institutionalism approach.

The impact of certain political institutions on public policy has become a very important discussion in the new institutionalism perspective. Social policy (social spending) as a manifestation of government’s commitment towards welfare is the result of institutional arrangement. In the context of developing countries, where social policy is needed to fulfill the basic needs of citizens, it is important to identify what kind of institutional formations are conducive to the development of social policy. This essay will analyse how democratic institutions affects social spending formations in the context of developing countries.

The paper offers a comprehensive understanding of how digital transformation affects business models and how firms operate and compete effectively and successfully in a digital economy.

The research adopted an abductive approach (Dubois and Gadde, 2002) through constant movement between theory and empirical evidence. A systematic literature review led the first conceptual development and examples of practices from cultural heritage sectors were used in the theorizing process.

This paper depicts a digital model framework through a set of assumptions about how an organization creates and delivers value in an interconnected way by orchestrating new interactive processes, and providing experience propositions to customers, and about how value is framed in terms of economic, social and cultural outcomes.

The study contributes to the scientific debate by discussing the role of digital business models as enhancements more rather than replacements of traditional business models; it frames a digital business model as consisting of three main pillars: value orchestration, experience propositions and value sharing.