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This study aims to evaluate the presence of abnormal returns due to stock splits or reverse stock splits in the Brazilian capital market context.

The event study technique was used on data from 518 events that occurred in a 30-year period (1987–2016), comprising 167 stock splits and 351 reverse stock splits.

The results revealed the occurrence of abnormal returns around the time the shares began trading stock splits or reverse stock splits at a statistical significance level of 5%. The main conclusion is that stock split and reverse stock split operations represent opportunities for extraordinary gains and may serve as a reference for investment strategies in the Brazilian stock market.

This study innovates by including reverse stock splits, as the existing literature focuses on stock splits, and by testing two distinct “zero” dates that of the ordinary general meeting that approved the share alteration and the “ex” date of the alteration, when the shares were effectively traded, reverse split or split.

Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.

Individual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.

The results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.

In addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

This paper reports a social work student’s experience of a mental health rehabilitation placement. The term “dual diagnosis” in this context includes people who experience both a mental health diagnosis and a substance use disorder. The purpose of this paper is to highlight the student experience as the author learnt about some of the challenges that people with dual diagnoses face during the recovery process.

The author kept a journal during the placement. Critical reflection was used to interrogate the journal entries for key themes and events that contributed to the author’s learning about social work practice and dual diagnosis.

This study found that social workers are in a fortunate position to work in this multi-disciplinary setting and contribute the social work perspective to care for people with dual diagnosis. However, there are still some gaps in achieving optimal care.

Suggestions for further practice development include a more integrated approach between services, further training for clinicians and a focus on a community-based setting as opposed to an institutionalised one.

According to the author, the student experience is important because students see situations and settings with fresh eyes that can highlight things that experienced practitioners take for granted.

The novel coronavirus (nCoV) pandemic, and the challenges of social distancing, proffer a unique opportunity to re-explore the role of social network support in entrepreneurship. Applying social support theory and gender schema theory, this study aims to examine the gender-based differences in prospective entrepreneurs' reliance on their social networks in their entrepreneurial journey amid social turmoil.

The authors collected two-stage primary survey data of prospective entrepreneurs within the pandemic's timeframe from Science and Technology Parks in Iran, one of the first countries to deal with the first, second and third waves of the 2019-nCoV virus.

The findings demonstrate that female entrepreneurs rely more strongly on their social network support for guidance and encouragement, which positively affects their opportunity intention. While this effect is also seen in men, the effect size is smaller. Also, prospective female entrepreneurs were generally more dissuaded from opportunity intention by the severe perceived environmental uncertainty of the crisis than were men.

Prior research on the interaction between social network support and opportunity intentions has been examined in the context of socio-economic normalcy. The authors test whether, how and why these interactions hold in times of crisis, with especial attention to the mechanisms of experienced stress, perceived environmental uncertainty and idea innovativeness.

The present paper seeks to reveal the factors underlying the intentions of women on maternity leave to engage in informal economy activities.

A representative cross sectional survey of 417 women on maternity leave was selected as a main research approach. A structural equation modelling – partial equation modelling served as a research tool.

The study revealed that the most important determinants of intentions to become involved in informal economy activities during maternity leave are unsatisfactory financial situation, complicated legal regulation and fear of becoming uncompetitive in the labour market.

To the best of authors’ knowledge, it is the first scientific attempt to investigate the informal work/economy during maternal leave.

This chapter examines the six smart city dimensions that serve as pillars in smart city projects. These dimensions are crucial in the development and evaluation of smart city initiatives, representing key areas for consideration. This chapter offers a detailed analysis of the smart city ecosystem, focusing on the governance, environment, people, living, mobility, and economy dimensions. It challenges the prevailing media portrayal of the smart city strategy and engages in the current academic debate surrounding these dimensions. This chapter defines, discusses, and explains each dimension, incorporating case studies from cities such as Copenhagen, San Francisco, Lisbon, and Barcelona. It also includes interviews and factual data to highlight the internal implementation and objectives of the smart city within each dimension. This chapter provides a comprehensive understanding of the smart city ecosystem, its implementation, and the potential benefits and challenges associated with each dimension.