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This study aims to investigate the effect of smoking on the income of workers in the Brazilian labor market.

Using data from the 2019 National Health Survey (PNS), we initially address the sample selection bias concerning labor market participation by using the Heckman (1979) method. Subsequently, the decomposition of income between smokers and nonsmokers is analyzed, both on average and across the earnings distribution by employing the procedure of Firpo, Fortin, and Lemieux (2009) - FFL decomposition. Ñopo (2008) technique is also used to obtain more robust estimates.

Overall, the findings indicate an income penalty for smokers in the Brazilian labor market across both the average and all quantiles of the income distribution. Notably, the most significant differentials and income penalties against smokers are observed in the lower quantiles of the distribution. Conversely, in the higher quantiles, there is a tendency toward a smaller magnitude of this gap, with limited evidence of an income penalty associated with this habit.

This study presents an important limitation, which refers to a restriction of the PNS (2019), which does not provide information about some subjective factors that also tend to influence the levels of labor income, such as the level of effort and specific ability of each worker, whether smokers or not, something that could also, in some way, be related to some latent individual predisposition that would influence the choice of smoking.

The relevance of the present study is clear in identifying the heterogeneity of the income gap in favor of nonsmokers, as in the lower quantiles there was a greater magnitude of differentials against smokers and a greater incidence of unexplained penalties in the income of these workers, while in the higher quantiles, there was low magnitude of the differentials and little evidence that there is a penalty in earnings since the worker is a smoker.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

Our study aims to evaluate the impact of infrastructure and public investment on private investment in machinery and equipment in Brazil from 1947 to 2017. The contribution of our article to the existing literature lies in providing a more comprehensive understanding of the presence or absence of the crowding effect in the Brazilian economy by leveraging an extensive historical database. Our central argument posits that the recent decline in private capital accumulation over the last few decades can be attributed to shifts in economic policies – moving from a developmentalist orientation to nondevelopmental guidance since the early 1990s, which is reflected in the diminished levels of public investment and infrastructure since the 1980s.

We conducted a series of econometric regressions utilizing the autoregressive distributed lag (ARDL) model as our chosen econometric methodology.

Employing two different variables to measure public investment and infrastructure, our results – robust across various specifications – have substantiated the existence of a crowding-in effect in Brazil over the examined period. Thus, we have empirical evidence indicating that the state has influenced private capital accumulation in the Brazilian economy over the past decades.

Our article contributes to the existing literature by offering a more comprehensive understanding of the crowding effect in the Brazilian economy, utilizing an extensive historical database.

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。

It is documented that companies and government agencies in the USA invest more in the fourth fiscal quarter without having higher investment opportunities. While previous studies focus on the agency conflicts and information asymmetry within organizations, this study is motivated by Scharfstein and Stein's (2000) two-tiered agency model and aims to examine how firms' external business environment affects the “fourth quarter effect.”

The authors implement this study in a sample of 41 countries and observe similar seasonality in firm investment as documented in the US market.

More importantly, using country characteristics, this study finds that firms from countries with better investor rights and protection, and more developed financial markets show less severe over-investment in the fourth fiscal quarter.

This paper contributes to the literature of law and finance, and the internal capital market, by investigating the quarterly investment patterns of firms from 41 countries. The authors find that similar to the results in earlier studies on the US market, firms in the global market increase their capital expenditure in the fourth fiscal quarter, indicating that the internal agency conflicts between the headquarters and divisional managers are widespread across the world. The authors also find that firms that operate in countries with higher investor rights and protection, and more developed financial markets, tend to show less severe “fourth quarter effect”.

This research aims to analyze the literature on Quality 4.0 and pinpoint the essential factors contributing to its success. Additionally, the research aims to develop a framework that can be used to create a capable workforce necessary for the successful implementation of Quality 4.0.

By following a systematic approach, the authors could ensure that their literature review was comprehensive and unbiased. Using a set of pre-determined inclusion and exclusion criteria, the authors screened 90 research articles to obtain the most relevant and reliable information for their study.

The authors' review identified essential findings, including the evolution of literature in the field of Quality 4.0 and the systematization of previous literature reviews focusing on training and development. The authors also identified several training barriers to implementing Quality 4.0 and proposed a model for building a competent workforce using Kolb's experiential learning model.

The authors' research offers insights into the training barriers that must be considered when building a competent workforce. Using the framework proposed in the authors' research, consultants and managers can better integrate Quality 4.0 into their organizations.

The adoption of Quality 4.0 has significant social implications and is essential for advancing sustainability. It can improve efficiency, reduce waste, minimize environmental impacts and better meet the needs and expectations of stakeholders.

The authors' study stands out as one of the earliest reviews of the literature on Quality 4.0 to incorporate the theory-context-method (TCM) framework, allowing to provide unique insights into future research directions that had not been previously explored.

This study aims to examine the relationship between environmental, social and governance (ESG) disclosure, firm risk and stock market returns within the Chinese energy sector. Using a variety of econometric techniques, the study seeks to uncover the impact of ESG disclosure on risk mitigation and its influence on stock market performance.

Benchmark regression models were used to explore the associations between ESG disclosure, firm risk and stock returns. To address potential endogeneity, a generalised method of moments estimator is used. Quantile regression was used for robustness analysis.

The study reveals a negative relationship between ESG disclosure and firm risk, indicating that companies with greater ESG disclosure tend to experience reduced risk exposure. In addition, a positive association is observed between ESG disclosure and stock market returns, suggesting that companies with more comprehensive ESG disclosure practices tend to perform better in the stock market.

This study implies that investors appreciate sustainable investment and incorporate ESG practices and disclosure in decision-making. Policymakers can promote transparent ESG reporting through regulatory frameworks, fostering sustainable practices in the energy sector.

Despite the mounting concerns over carbon dioxide emissions and the energy industry’s environmental footprint, this study pioneers a comprehensive analysis of ESG disclosure within this critical sector. Delving into the relationship of ESG practices, firm risk and market returns, this research uniquely examines both risk mitigation and return enhancement, shedding new light on sustainable strategies in the energy domain.

The study examines the influence of various congruity factors (economic, safety and Health, hedonic, and functional) on tourists' satisfaction with sharing economy-based services.

A single cross-sectional design is used in the study, with 513 travellers surveyed directly at three different tourist destinations in India. The partial least squares-structural equation modelling approach is used to analyse the data.

The research shows that congruity factors significantly influence tourists' satisfaction with sharing economy-based services. Moreover, satisfaction is strongly associated with recommendation intention for these services and customer loyalty. Additionally, the intention to recommend directly leads to increased customer loyalty.

The results offer pertinent insights for stakeholders in the sharing economy, including tourism marketers, policymakers and corporations. Aligning services with the identified congruity factors can enhance user satisfaction, boost recommendation rates and foster long-standing customer loyalty.

This study stands out for its thorough investigation into how congruity factors influence tourist satisfaction within the context of the sharing economy. Additionally, by focusing on specific demographic differentiators, such as age (gen Z or old gen) and gender (male or female), the study provides a nuanced understanding that enriches the existing body of knowledge.

This paper aims to understand in-depth the electronic entrepreneurial intentions (EEI) towards launching online start-ups in United Arab Emirates (UAE) by exploring the effect of perceived entrepreneurial culture and risk propensity on EEI amongst the youth in the country, additionally, exploring the differences (if existed) amongst intentions based on gender categories.

This study developed a theoretical framework based on the theory of planned behaviour (TPB) to examine perceived entrepreneurial culture, risk propensity and the moderating role of gender. The researchers followed the partial least squares in structural equation modelling (PLS-SEM) method. The collected responses of 250 online surveys were analysed using the SmartPLS 3.3 software.

The results showed a significant positive influence of risk propensity and perceived entrepreneurial culture on EEI in the UAE. Interestingly, despite that many prior studies showing a significant impact of gender e-EI, the analysis showed no differences between male and female responses regarding EEI. More results are demonstrated in the study.

To the best of the authors' knowledge, this study is considered the first in the UAE which investigates empirically the factors that influence youth intentions to launch online start-ups and entrepreneurial ventures in the country. In addition, the results of this study contribute to the relevant literature by adding rich insights into the moderating role of gender in the relationship between perceived entrepreneurial culture and the three constructs of TPB, namely attitude, subjective norm and perceived behavioural control, in order to start an e-entrepreneurial business. Furthermore, this study genuinely addresses the role of risk propensity in impacting the youth intentions in e-entrepreneurial ventures mediated by perceived behavioural control. Therefore, this research study provides original and rich insights into youth attitudes towards and behaviours of launching online start-ups and significantly contributes to the body of the e-entrepreneurship literature.