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This study aims to analyze the phenomenon of entrepreneurial spawning in the new context of software startups, revisiting theory and identifying patterns within the emergence of startups/spin-offs in Brazil.

A study of two cases of startups recognized for generating several spin-offs founded by former employees. The authors based the data collection on the following triangulation: 11 in-depth interviews, systematic analysis of 33 resumes from entrepreneurs in spawned firms and document analysis.

Six skills developed in startups were identified: (1) structuring a company, (2) people management, (3) strategic/operational planning, (4) commercial/sales, (5) product development, and (6) behavioral traits. In addition, points of contradiction concerning the literature were found, such as the absence of the location effect, different professional experiences and new local agents to support startups.

The present study covers only two cases in the context of software startups, which requires caution and discretion in extrapolating to other contexts.

The understanding of the phenomenon may reflect in: university programs focused on internships in startups, corporate training programs for entrepreneurs and the design of public policies based on entrepreneurial spawning.

The present study stands out for its access to data from high-impact startups in Brazil, in addition to revisiting the literature bringing a new perspective to the specificities of high-growth software companies.

Evaluating existing literature can lead to a better understanding of a scientific journal's state of the art. In this sense, this study aims to analyze the global research evolution of the Revista Europea de Dirección y Economia de la Empresa (REDEE) and the European Journal of Management and Business Economics (EJMBE).

A bibliometric analysis was conducted to acknowledge the most contributing authors, impactful articles, publication trends, keyword analysis, co-occurrence networks and collaboration networks. A total of 454 articles published between 2006 and 2022 were analyzed.

The results suggest that the international strategy set in 2014 has resulted in a steadily growing number of publications and a significant increment in citations. Relationship marketing and the connections between innovation, performance and entrepreneurship are topics of interest for the EJMBE.

Mapping existing EJMBE research through identifying the contributing authors, most impactful articles, publication trends, keyword analysis, co-occurrence networks and collaboration networks is missing to encourage new research projects.

This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM).

The study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS website.

The results show that HICs engaged in earnings management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic and financial risks around HICs.

The National Agency of Supplementary Health (ANS) established a qualification program for HICs, monitoring them based on a set of indicators. Managers may have an incentive to use earnings management to obtain indices that meet the requirements of the ANS qualification program in order to avoid showing signs of abnormality.

本研究旨在探討巴西的醫療保險公司，透過避免報導低的市場可持續性指標，是以裁決性應計，抑或是以操作決策來進行盈餘管理。

國立輔助醫療辦事處 (註：此為直譯)(The National Agency of Supplementary Health)為醫療保險公司建立了一個資格檢定機制，基於一套指標來監管這些公司。公司主管或會有鼓勵性的誘因去使用盈餘管理來取得符合國立輔助醫療辦事處資格檢定機制所要求的指標，從而避免顯示異常的跡象。

本研究使用Jones 模型及Modified Jones模型，透過裁決性應計來辨認盈餘管理，研究亦使用羅伊喬杜里 (Roychowdhury) 描述的模型， 來估計操作決策的異常行為。數據取自國立輔助醫療辦事處的網址，並涵蓋2012年至2018年期間。

研究結果顯示，醫療保險公司進行盈餘管理，以求避免報導低的市場可持續性指標。研究結果應可幫助醫療保險客戶在購買或更改醫療保險時作適當的決定。研究結果亦可鼓勵監管者改善他們對醫療保險公司的經濟及財務風險所作的評估。

This paper analyzes previously unmeasured effects of a response to a service incident called “benevolent” within the customer –firm relationship.

A questionnaire was administered to telecommunication customers in a Western European country, and the model was estimated using partial least squares (PLS).

This study shows that the customer–firm relationship is surprisingly affected by the response to expected incidents that the customer interprets as acts of benevolence or opportunism. This research also shows that the firm's incident response interpreted as benevolence or opportunism has an effect that merely positive or negative events do not. Acts of benevolence response towards an incident positively affect customer–firm relationship quality, and expectations of such acts may lead to an upward spiral in customer commitment.

While benevolence trust has been proposed and studied before, the response to incidents interpreted as benevolent or opportunistic and their consequences have been under-studied, hence exhibiting a research gap.

在公司與顧客之間的關係的範疇內, 公司對服務事故所作的被稱為仁慈的反應的影響不曾被測量; 本研究擬就該反應的影響進行分析和探討。

研究以問卷方式進行¸ 對象為一個西歐國家裏的電訊服務客戶。研究人員使用偏最小平方法作估算, 設計有關的模型。

研究結果顯示、若顧客對公司就預期的事故所作的反應看作是仁慈的話, 又或相反地視為是投機主義所驅使的, 則公司與顧客之間的關係會出人意表地受到影響。研究結果亦顯示、顧客的仁慈、抑或是投機主義的闡釋和理解所帶來的影響, 與單純積極正面事件或消極負面事件所帶來的影響是不一樣的。公司對事件仁厚的回應會給予顧客之間的關係的質量帶來正面的影響; 而且, 對這種回應的預期、或會給客戶承諾帶來螺旋上升。

對仁厚之信賴曾被提出並作探討。唯對被視為仁慈的或機會主義作祟的反應所作的研究則不足, 這方面實存研究缺口。