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This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.

The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.

The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.

The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.

We compare the financial stock performance of companies that participate in the Carbon Efficient Index (ICO2) and those that participate only in market-wide indices of the BM&FBovespa (the IBOV, IBrX50, and IBrX100). The data includes the daily quotations of the shares from these four indices for September 2010 to December 2014. We exclude companies from market-wide indices that also participated in the ICO2. We use the stock market and average volume liquidity indices in order to analyze liquidity. We employ financial indicators to analyze the performance of the indices. Returns of companies participating in the ICO2 exceed those of all other companies except those participating in the IBrX50. The returns of all indices are statistically similar. There is a proven long-term equilibrium relationship between the indices’ returns. The ICO2 does not present obvious superiority in terms of the Sharpe and Jensen indices, although the results surpass those of the market-wide indices. Although the financial performance of sustainable companies does not surpass that of other companies, the economic benefits are similar. Thus, even though the financial result presents no significant difference, it is crucial to acknowledge that investing in sustainable stocks does not result in financial loss; rather, it has a positive environmental impact. The literature connecting the performance of the shares of the ICO2 and broad indices is scarce. Our study improves understanding of how company stocks can generate economic benefits to both society and companies.

Internal capital markets of diversified firms have been associated with inefficient allocation of investment funds across divisions, leading to value losses. Utilizing a sample of diversified firms that adopted or eliminated Residual Income (RI) plans between 1990 and 2009, we show that adoptions of these plans mitigate investment distortions and lead to value gains. Following the adoption of RI plans, diversified firms start allocating investment funds based on growth opportunities of their divisions. RI plan adopters lower their divisional investment levels, especially in segments with below-average growth opportunities. The overall investment allocation efficiency improves, and the diversification discount diminishes after the adoption of RI plans. However, RI plans appear to be used only as temporary tools for assessing corporate performance. The plans are adopted primarily by firms expected to immediately generate plan bonuses for management, and they are frequently eliminated by firms with bad accounting performance and low managerial bonuses. The study contributes to the literature on organizational efficiency, internal capital markets, and on the importance of measures based on economic profits or RI.

This study aims to analyse the development of social enterprises in the UK, in the context of the increased need for creative solutions to ameliorate deprivation and deliver effective public services.

The investigation draws on a mixed method approach from a postal survey of 102 social enterprises complemented by detailed analysis of two selected cases and key informant interviews.

The results of the study show that there is a paradigm shift in the practice and conceptualisation of social enterprises in South Yorkshire, as they are increasingly taking a more corporate approach to achieve their outcomes.

The study is limited to social enterprises in South Yorkshire, UK. Further comparative analysis in other regions and social contexts is required to explore if these results are widely applicable.

This study is of potential benefit to researchers and those involved in formulating policies for the development and support of social enterprise.

The study contributes to the extant literature by investigation of the development of social enterprise in competitive markets, which is an area that requires further academic scrutiny. The South Yorkshire region presents an interesting case that extends our understanding of the operations of social enterprises in the UK, given the high levels of deprivation because of the steady decline of its industrial base (Bache and Chapman, 2008).

By outlining the evolution of brand management research over the past 25 years, as reported in the Journal of Product and Brand Management (JPBM), this paper aims to analyze the changes in the way branding has been approached in research, highlight the current challenges the discipline faces and suggest future research avenues that will hopefully further enrich brand management knowledge.

This paper includes internal historical literature review and commentary.

After a thorough analysis of the journal’s content, the contribution that the JPBM has made in the development of brand management knowledge over the past 25 years is highlighted. Eight major shifts in brand management research and thought, and three overarching difficulties and challenges, are identified.

By solely focusing on the contributions published in the journal, by no means this review is exhaustive and includes all the contributions to the discipline. Its contribution is limited to the analysis of the work, and the evolution of brand management thinking, recorded in the JPBM.

The paper highlights the evolution of brand management thought and presents imperatives and challenges to guide future research in brand management.

This paper aims to explore brain-based differences in national and own-label brands perceptions. Because price is a differentiating characteristic, able to discriminate between national and own-label brands, its influence is also studied.

The study uses the Save Holdings Or Purchase (SHOP) task with functional magnetic resonance imaging to explore the differences in brain functioning for national versus own-label branded products.

For the same product, the higher priced national brands and the lower priced own-label brands lead to more buying decisions. It is also found that there are brain structures that are more active/deactive for national than for own-label brands, both marked with real market prices. Price is a powerful driver of buying decisions and has its neural correlates. Parietal regions activate when brand information is subtracted from brand-plus-price information. The most surprising finding is that visual and visual associative areas are involved in the contrasts between branded products marked with switched prices and marked with real market prices.

The activation/deactivation brain patterns suggest that accepted models of brain functioning are not suitable for explaining brand decisions. Also, to our knowledge, this is the first time that a study directly addresses the brain’s functioning when subjects are stimulated with national versus own-label brands. It paves the way for a new approach to understanding how such brand categories are perceived, revealing the neural origins of the associated psychological processes.

Acting entrepreneurially in nascent industries is a complex endeavor characterized by uncertainty and ambiguity. Nevertheless, entirely new industries do emerge, often as a direct result of entrepreneurial behavior. We extend and apply discovery and creation approaches to study entrepreneurial behavior during industry emergence by means of qualitative analysis of a film about the personal computer (PC) industry℉s formative years. We find that discovery and creation behavior are fundamentally interrelated and share a common element: bricolage. Moreover, ideological activism is a major component of entrepreneurial behavior in a new industry℉s formative years during both creation and discovery processes. Implications for research and practice are discussed.