Abstrac Social Housing (SH) is investigated worldwide, especially in emerging economies. However, SH literature demonstrates that there are still barriers to achieving the real benefits of those programmes. Brazilian SH programmes have positively reduced housing deficits and the vulnerability of low-income populations. However, studies developed in Brazil also reveal the negative impacts of SH. Investigating the reason for the recurrence of negative impacts is fundamental to gaining a stronger understanding of the causes and scope of SH problems. Moreover, state-of-the-art studies may support the development of actions to mitigate those problems. Thus, this study aims to categorise the major topics studied on SHs, identify and evaluate SH main failures and impacts, analyse intersections of topics, and understand their scope. A systematic review and literature mapping were applied to analyse SH studies. Although evidence emphasises significant advances in SH production, results demonstrate the intersecting panorama of occurrences that cause negative impacts and stress the need for investments and the implementation of housing public policies aligned with societal interests to improve SH. (SH worldwide economies However lowincome low income populations problems Moreover stateoftheart state art Thus SHs production

Resumo A Habitação de Interesse Social (HIS) é amplamente investigada mundialmente, especialmente nas economias emergentes. No entanto, a literatura sobre HIS demonstra que ainda existem barreiras para alcançar benefícios reais desses programas. Os programas de HISs brasileiros reduziram positivamente o déficit habitacional e a vulnerabilidade social da população de baixa renda. No entanto, estudos desenvolvidos no Brasil também revelam os impactos negativos da HISs. Investigar a razão da recorrência de impactos negativos é fundamental para maior entendimento da causa e abrangência dos problemas. Além disso, estudos do estado da arte podem auxiliar com o desenvolvimento de ações para mitigar impactos de HISs. Assim, a pesquisa visa categorizar os principais tópicos estudados sobre HIS, identificar e avaliar as deficiências dos HISs, analisar interseções de tópicos, e compreender a sua abrangência. Uma revisão sistemática e mapeamento sistemático da literatura foram aplicados para analisar e mapear os estudos de HIS. Embora as evidências enfatizem avanços significativos na produção de HISs, resultados demonstram o panorama interseccional de ocorrências que causam impactos negativos, ressaltam a necessidade de investimentos e a implementação de políticas públicas de habitação alinhadas aos interesses da sociedade para melhorar HISs. (HIS mundialmente emergentes entanto renda problemas disso Assim

In the main, convergent mixed-methods study on which this article reports, we explored Grade 12 accounting teachers' experiences of teaching in large classrooms in the Manzini region of Eswatini. As part of teachers' experiences, the methods that the teachers used to teach were also explored. Purposive sampling was used to select 25 accounting teachers from 10 schools (5 schools from rural areas and 5 schools from urban areas) who taught accounting classes with more than 35 Grade 12 learners. The selected teachers completed questionnaires for the quantitative component of the study. Purposive sampling was used to select 10 participants who were interviewed and observed on the basis of meeting the criterion set out above for the qualitative component of the study. The Statistical Package for Social Sciences (SPSS) for quantitative data analysis, and thematic analysis for qualitative data analysis were used. We found that the most dominant methods used by teachers to teach accounting in large Grade 12 classes in Eswatini were group discussions, question and answer, lecturing and demonstration methods. With the study we extended awareness of methods that teachers in emerging economies can use to cope with teaching accounting in large Grade 12 classes, and we propose further approaches to be considered to make teaching this subject in large classes sustainable.

Purpose Foreign subsidiaries incur substantial institutional conformity costs because they have to respond to host-country institutional pressures (Slangen & Hennart, 2008). The purpose of this paper is to study this type of cost from institutional and regulatory perspectives. The authors argue that these costs decrease when the host country adopts concepts of international regulations that multinationals may be familiar with due to their own home country regulation experience. This prior regulatory experience gives foreign subsidiaries an advantage of foreignness (AoF), which can offset their liability of foreignness (LoF). Design/methodology/approach This study compared the returns on assets of 35 domestic firms with those of foreign subsidiaries in the Brazilian energy industry between 2002 and 2021, using regression dynamic panel data. Findings The existence of a relationship between the international regulatory norm and the Brazilian regulator has transformed the LoF into an advantage of foreignness to compete with local energy firms. The results also suggest that the better the regulatory quality of the subsidiary’s country of origin, the better its performance in Brazil, as it can reduce compliance costs. Finally, the greater the psychic distance between Brazil and the foreign subsidiary’s home country, the worse its performance. Research limitations/implications The research suggests that one of the keys to competitiveness in host countries is local regulatory ties. Prior international regulatory experience gives foreign subsidiaries an asset of foreignness (AoF). This result complements the current institutional and regulatory foreignness studies on emerging economies (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022) and the institutional asymmetry between home and host country (Mallon & Fainshmidt, 2017). Practical implications This research suggests that one of the keys to competitiveness in host countries is local regulatory ties. Prior international regulatory experience gives foreign subsidiaries an asset of foreignness (AoF). This result complements the current institutional and regulatory foreignness studies on emerging economies (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022) and the institutional asymmetry between home and host country (Mallon & Fainshmidt, 2017). The practical implication is that the relationship between conformity costs, capital budget calculation and strategic planning for internationalization will be related to the governance quality of the home country of multinationals. The social implication is that a country interested in attracting more direct foreign investment to areas that need foreign technology transfer and resources may consider adopting international regulatory standards. Social implications The social implication is that a country interested in attracting more direct foreign investment to areas that need foreign technology transfer and resources may consider adopting international regulatory standards. Originality/value This research discuss firm and local regulator tie is one of core competitiveness in host countries (Yang and Meyer, 2020). This study also complements the current institutional and regulatory foreignness studies in emerging economy (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022). Second, prior regulatory experience of multinational enterprise in similar environment can affect its foreign affiliate performance (Perkins, 2014). Third, this study confirms current literature that argues that knowledge and ability to operate in an institutionalized country can be transferred from parent to affiliate. In the end, this study investigates whether AoF persists when host governments improve the governance of their industries. hostcountry Slangen Hennart 2008. 2008 . 2008) perspectives AoF, , (AoF) LoF. (LoF) Designmethodologyapproach Design methodology approach 3 200 2021 data subsidiarys subsidiary s origin Finally limitationsimplications limitations ties AoF. CuervoCazurra Cuervo Cazurra Genc al al. 2022 Fainshmidt 2017. 2017 2017) standards Originalityvalue Originality value Yang Meyer 2020. 2020 2020) 2022. Second Perkins, Perkins (Perkins 2014. 2014 2014) Third end industries (AoF (LoF 20 202 201 2

RESUMO: Este estudo teve como objetivo analisar os determinantes do investimento privado no Brasil entre 1971 e 2019 a partir das peculiaridades das economias emergentes. Essas economias apresentam características distintas daquelas observadas nos países desenvolvidos e que constituem os axiomas que sustentam os estudos empíricos realizados usualmente sobre o tema. A incerteza do ambiente político-econômico, a baixa disponibilidade de crédito, a escassez de divisas, as políticas cambiais e a precariedade da infraestrutura são fatores que influenciam as decisões de investimento do setor privado nas economias emergentes. Portanto, devem fazer parte do estudo empírico. Os resultados da análise econométrica — a partir da metodologia dos Vetores Autorregressivos (VAR) e do Modelo de Correção de Erros (VECM) — indicam que, tanto no curto como no longo prazo, o investimento público complementou o investimento do setor privado (efeito crowding-in ). Esse resultado indica que os investimentos do setor público foram canalizados para infraestrutura ou em áreas em que o setor privado não tinha interesse ou capacidade para atuar. Esse efeito é confirmado pelo resultado positivo que os investimentos em infraestrutura exercem sobre o setor privado no Brasil. RESUMO 197 201 emergentes tema políticoeconômico, políticoeconômico político econômico, econômico político-econômico crédito divisas Portanto empírico VAR (VAR VECM (VECM prazo crowdingin crowding in . ) atuar 19 20 1 2

ABSTRACT: This study aims to analyze the determinants of private investment in Brazil from 1971 to 2019 based on the peculiarities of emerging economies. These economies have characteristics that are different from those observed in developed countries and constitute the axioms that support the empirical studies usually carried out on the subject. The uncertainty of the political-economic environment, the low availability of credit, the scarcity of foreign exchange, exchange rate policies, and the precariousness of infrastructure are factors that influence investment decisions in emerging economies. Therefore, they should be part of empirical studies. The results of the econometric analysis—based on the Autoregressive Vectors (VAR) methodology and the Error Correction Model (VECM)—indicate that, both in the short and long term, public investment complemented private sector investment (crowding-in effect). This result indicates that public sector investments were channeled into infrastructure or into areas in which the private sector had no interest or capacity to act. This effect is confirmed by the positive result that investments in infrastructure have on the private sector in Brazil. ABSTRACT 197 201 subject politicaleconomic political economic environment credit policies Therefore analysisbased analysis VAR (VAR VECMindicate VECM indicate term crowdingin crowding effect. . effect) act 19 20 1 2

ABSTRACT The study examined the effects of mandatory International Financial Reporting Standards (IFRS) adoption on the quality of accounting information from three perspectives: the ability of accounting figures to explain credit ratings and their evolution after IFRS adoption; the difference in information gains from mandatory IFRS adoption between emerging and developed countries; and the identification of aspects of national governance capable of explaining these information gains. This article differs from the existing literature in three respects: it uses a more comprehensive and heterogeneous sample of emerging and developed countries; it uses the bootstrapping resampling method for a consistent analysis of the results; and it examines the heterogeneity of the effects of IFRS adoption as a function of country-level development and governance characteristics. The study reinforces the relevance of accounting information for analyzing companies' credit risk and makes new contributions to the literature on the heterogeneity of the effects of IFRS adoption. By using a multi-country sample, the article has potential implications for national and international accounting and finance literature, and is also useful for regulators and international portfolio managers. The analyses were based on the ratings and annual accounting data of 566 companies domiciled in 36 countries over the period from 2005 to 2017, using a bootstrapping resampling method. This article documented that mandatory IFRS adoption increased the ability of accounting data to explain the credit ratings assigned by rating agencies. Moreover, it was found that this relationship is, on average, more pronounced in emerging economies. The analysis also showed a positive relationship between the control of corruption and the information gain associated with IFRS adoption. (IFRS perspectives respects results countrylevel country level characteristics multicountry multi managers 56 3 200 2017 agencies Moreover average economies 5 20 201 2

RESUMO O estudo investigou os efeitos da adoção mandatória das Normas Internacionais de Contabilidade (International Financial Reporting Standards [IFRS]) sobre a qualidade das informações contábeis sob três aspectos: a capacidade dos números contábeis explicarem os ratings de crédito e sua evolução após a adoção das IFRS; a diferença em termos de ganho informacional com a adoção mandatória das IFRS entre países emergentes e desenvolvidos; e a identificação de aspectos de governança nacional capazes de explicar os referidos ganhos informacionais. Este artigo se diferencia da literatura existente em três aspectos: utiliza amostra mais abrangente e heterogênea, composta por países emergentes e desenvolvidos; utiliza o método de reamostragem por bootstrapping para análise consistente dos resultados; e investiga a heterogeneidade dos efeitos da adoção das IFRS como função do nível de desenvolvimento e das características de governança no nível do país. O estudo reforça a relevância da informação contábil para a análise do risco de crédito das empresas e traz novas contribuições à literatura sobre a heterogeneidade dos efeitos da adoção das IFRS. Ao utilizar amostra de diversos países, este artigo tem potencial impacto na literatura contábil e financeira nacional e internacional, também se mostrando útil para reguladores e gestores de portfolios internacionais. As análises se basearam nos ratings e dados contábeis anuais de 566 empresas domiciliadas em 36 países, durante o período de 2005 a 2017, por meio de método de reamostragem por bootstrapping. Este artigo documenta que a adoção mandatória das IFRS aumentou a capacidade dos dados contábeis explicarem as classificações de crédito atribuídas pelas agências de classificação de risco (agências de rating [AR]). Ademais, evidencia que essa associação é, em média, mais acentuada em economias emergentes. E indica, ainda, relação positiva entre controle da corrupção (CC) e ganho informacional associado à adoção das IFRS. International [IFRS] desenvolvidos informacionais heterogênea resultados país internacional internacionais 56 3 200 2017 AR. AR . [AR]) Ademais é média indica ainda CC (CC [IFRS 5 20 201 [AR] 2 [AR

ABSTRACT This article uses the case of Afrocentric knowledge on resilience to argue for the presence of indigenous knowledge into inclusive education agendas to enable transformation in highly unequal spaces. The premise is that local, indigenous knowledge serves as evidence of effective and efficient buffering against inequality that gives insight into low-threshold options for transformation. When people are disproportionally structurally at risk they have limited access to resources and their potential to thrive is limited - as is the case in emerging economy contexts. Ironically, although the need for transformation is highest in extremely unequal contexts, knowledge from the Global South and emerging economies remain underrepresented in global discourses on development. Rather, development agendas and mechanisms (including for inclusive education) are grounded in Eurocentric and Global North notions of change, inclusion, wellbeing, resource distribution, and service delivery. Indigenous knowledge provides evidence of how, intergenerationally, people push towards available resources as a way to draw on limited resources and promote inclusive, positive development for many. The article uses the evidence from an Afrocentric indigenous psychology theory, Relationship Resourced Resilience, to posit the use of indigenous knowledge in inclusive education to enable transformation in response to hardship that promotes inclusive, collective wellbeing. spaces local lowthreshold low threshold contexts Ironically Rather including change inclusion wellbeing distribution delivery how intergenerationally many theory Resilience

RESUMO Este artigo utiliza o caso do conhecimento afrocêntrico sobre resiliência para defender a presença do conhecimento nativo nas agendas de educação inclusiva para permitir a transformação em espaços altamente desiguais. A premissa é de que o conhecimento local e nativo serve como evidência de uma proteção eficaz e eficiente contra a desigualdade, que fornece informações sobre opções de transformação de baixo limiar. Quando as pessoas estão em risco estrutural desproporcional, elas têm acesso limitado aos recursos, e o seu potencial para prosperar é limitado - como é o caso em contextos de economia emergente. Ironicamente, embora a necessidade de transformação seja maior em contextos extremamente desiguais, o conhecimento do Sul Global e das economias emergentes continua sub-representado nos discursos globais sobre desenvolvimento. Pelo contrário, as agendas e os mecanismos de desenvolvimento (incluindo para a educação inclusiva) baseiam-se em noções eurocêntricas e do Norte Global de mudança, inclusão, bem-estar, distribuição de recursos e prestação de serviços. O conhecimento nativo fornece provas de como, intergeracionalmente, as pessoas recorrem aos recursos disponíveis como forma de aproveitar recursos limitados e promover um desenvolvimento inclusivo e positivo para muitos. O artigo utiliza as evidências de uma teoria da psicologia nativo-afrocêntrica, Resiliência com Recursos de Relacionamento, para postular o uso do conhecimento nativo na educação inclusiva para permitir a transformação em resposta às dificuldades, a qual promove o bem-estar coletivo e inclusivo. desiguais desigualdade limiar desproporcional emergente Ironicamente subrepresentado sub representado contrário incluindo baseiamse baseiam se mudança inclusão bemestar, bemestar bem estar, estar serviços intergeracionalmente muitos nativoafrocêntrica, nativoafrocêntrica afrocêntrica, afrocêntrica nativo-afrocêntrica Relacionamento dificuldades

Abstract Purpose The purpose of this study is to examine how reputational capital (RC) can be affected by the pillars of Conscious Capitalism as operationalized in conscious business practices (CBPs). Specifically, the practices were measured against four key tenets: higher purpose, stakeholder integration, conscious leadership, and conscious culture. Theoretical framework RC, from the perspective of the resource-based view (RBV) theory, is considered a scarce and valuable resource that allows companies to achieve a competitive advantage. Specifically, businesses that stand out for their commitment to ethical and conscious business practices leverage their RC to gain legitimacy, credibility, and access to resources. Design/methodology/approach This study adopted a post-positivist paradigm with a quantitative approach. Data were collected from small and medium-sized enterprises (SMEs) located in the western region of Mexico using an online survey. Using structural equation modeling, 115 valid responses were analyzed to test hypotheses derived from the proposed theoretical model. Findings The RC of SMEs can be developed by declaring and operating according to a higher purpose and conscious culture. In this sample, stakeholder integration and conscious leadership did not directly impact RC. Practical & social implications of research Findings contribute to increasing awareness of the impact of implementing conscious business practices as a means of building reputational capital. Originality/value This study contributes to the literature on RC by exploring its development in SMEs in emerging economies. From a managerial perspective, it highlights the potential for SMEs to gain a competitive advantage by adopting CBPs and enhancing their RC. Keywords Reputational capital, conscious business practices, Mexican SMEs, Conscious Capitalism. (RC CBPs. . (CBPs) Specifically tenets culture resourcebased based RBV (RBV theory legitimacy credibility resources Designmethodologyapproach Design methodology approach postpositivist post positivist mediumsized medium sized (SMEs survey modeling 11 model sample Originalityvalue Originality value economies (CBPs 1

Abstract: The research aims to determine the effects of human, structural, and relational capital on entrepreneurship and innovation in the software development industry in an emerging country, Colombia. The sample consisted of 310 surveys of software development in micro and small companies from Colombia. The data were analysed using a structural equation model. Among the results found is the positive influence of structural and relational capital on human capital and the positive influence of human, structural and relational capital on entrepreneurship and innovation capital in micro and small companies of software development in Colombia. The value of this research lies in the relationship of the main identified elements: human, structural, relational, entrepreneurship and innovation capital, reducing the gap between the theoretical model of Knowledge Spillover Theory of Entrepreneurship and empirical model of Intellectus.

Abstract The agricultural sector, particularly in emerging economies like Africa, faces significant challenges in weed management, directly impacting yield, production costs, and crop quality. Accurate and early weed identification is pivotal for effective weed control strategies. In response, our research extends beyond conventional deep learning methodologies by integrating Convolutional Neural Networks (CNN) with Grey Wolf Optimization (GWO) and Support Vector Machine (SVM) for enhanced plant seedling classification. Leveraging a dataset of 5539 images across 12 plant species, including essential crops such as Common Wheat, Maize, and Sugar Beet, alongside nine weed types, we embarked on a comprehensive analysis employing four advanced CNN architectures: ResNet-50, Inception-V3, VGG-16, and EfficientNet-B0. Our approach involved initial model training and validation, followed by the application of GWO for feature optimization and SVM for refined classification. Post-optimization, the EfficientNet-B0 model emerged as the frontrunner, showcasing exemplary performance with a remarkable training accuracy of 99.82% and a test accuracy of 98.83%. These results highlight the efficacy of combining CNNs with evolutionary algorithms and machine-learning techniques in agricultural applications. This study illustrates the capabilities of CNNs in agricultural contexts and emphasizes the added value of optimization algorithms in improving model performance. The integration of GWO and SVM presents a significant advancement in plant seedling classification, offering a powerful tool for precision agriculture. Our findings hold great promise for enhancing crop management and yield in Africa and other emerging economies, contributing to the evolution of sustainable farming practices through innovative technological solutions. sector costs quality strategies response (CNN (GWO (SVM classification 553 1 species Wheat Maize Beet types architectures ResNet50, ResNet50 ResNet 50, 50 ResNet-50 InceptionV3, InceptionV3 InceptionV Inception V3, V3 V Inception-V3 VGG16, VGG16 VGG 16, 16 VGG-16 EfficientNetB0. EfficientNetB0 EfficientNetB EfficientNet B0. B0 B validation Postoptimization, Postoptimization Post optimization, Post-optimization EfficientNet-B frontrunner 9982 99 82 99.82 9883 98 83 98.83% machinelearning machine applications agriculture solutions 55 ResNet5 5 ResNet-5 Inception-V VGG1 VGG-1 998 9 8 99.8 988 98.83 ResNet- VGG- 99. 98.8 98.

Abstract Peri-urbanization constitutes one of the most dynamic territorial expressions in contemporary society. New forms have emerged as a result of the predominant role played by urban centers, which express transformations and emerging phenomena in their peripheries and in the surrounding rural environment. Various territorial dynamics are taking place in these areas as a result of the reconfiguration of food production spaces in the peri-urban environments that are part of metropolitan systems. Differentiated facets of the institutionalization of sustainable food in urban and peri-urban environments are manifested in the transition towards sustainable food and in which different territorial modalities are expressed. Here, decisive processes in contemporary territorial structuring acquire relevance, linked to new sustainable and sanitary food trends, such as proximity, the consolidation of short consumption circuits and the establishment of new territorial forms such as cityregion food systems and agricultural parks, in a context of restructuring and reorganization of peri-urban spaces, as an integral part of metropolitan systems. The figure of the agricultural park constitutes a territorial innovation in the face of growing metropolization, which threatens and disarticulates the dynamics of periurban agricultural spaces. Mainly in Europe, it constitutes a modality through which agricultural spaces are organized and managed in metropolitan hierarchical spheres. Emphasis is placed on the social character and collective actions that sustain agricultural practices, as part of urban sustainability. The transcendental roles of social actors, citizen and producer organizations, as well as participating institutions, in the configuration of peri-urban territorial governance, based on the foundations of solidarity economy and social justice, are pointed out. The dissemination acquired in these processes, the modalities based on a broad cooperativist support (food hubs, cooperative supermarkets, shared workshops), linked to the management of food production and consumption, are highlighted. The idea of peri-urban proximity agriculture is highlighted as a valuable contribution to food supply through alternative production and consumption systems. Although conventional food production still predominates in the food supply of urban centers, the challenge is to strengthen the existing modalities of urban and peri-urban agriculture, as healthy food options and as a safeguard for local and peasant agrarian economies. Their consideration within the public policies of Rural Development is limited, so it is essential to strengthen the support of local and metropolitan governments. In terms of the permanent redefinition of the multifunctional character experienced by contemporary rural spaces, especially those linked to the dynamics of metropolitan systems, it is necessary to study in depth other transformations and differentiated expressions in these areas of urban-rural interaction (land use, new forms of population, neo-rurality and socioterritorial differentiations), due to the links they establish among themselves, in the permanent transformation of peri-urban spaces.

Resumen La periurbanización constituye una de las expresiones territoriales de mayor dinamismo en la sociedad contemporánea. Se han constituido nuevas formas derivadas del rol preponderante que ejercen los núcleos urbanos, que expresan transformaciones y fenómenos emergentes en sus periferias y en el entorno rural circundante. En esos ámbitos tienen lugar diversas dinámicas territoriales a partir de la reconfiguración de los espacios de la producción alimentaria en los entornos periurbanos que forman parte de los sistemas metropolitanos. Se manifiestan facetas diferenciadas de la institucionalización de la alimentación sostenible en entornos urbanos y periurbanos, en la ruta de la transición hacia la alimentación sustentable y en las que se expresan diferentes modalidades territoriales. Ahí, adquieren relevancia procesos determinantes en la estructuración territorial contemporánea, vinculados a nuevas tendencias alimentarias sustentables y sanitarias, como la proximidad, la consolidación de los circuitos cortos de consumo y la instauración de novedosas formas territoriales como los sistemas alimentarios ciudad-región y los parques agrarios, en un contexto de reestructuración y reordenamiento de los espacios periurbanos, como parte integrante de los sistemas metropolitanos. La figura del parque agrario constituye una innovación territorial frente a la metropolización creciente, que amenaza y desarticula la dinámica de los espacios agrarios periurbanos. Principalmente en Europa, constituye una modalidad a través de la cual se ordenan y gestionan los espacios agrarios en los ámbitos jerárquicos metropolitanos. Se enfatiza el carácter social y las acciones colectivas que sustentan las prácticas agrícolas, como parte de la sustentabilidad urbana. Se señalan los roles trascendentales de los actores sociales, las organizaciones ciudadanas y de productores, así como de las instituciones participantes, en la configuración de la gobernanza territorial periurbana, a partir de los fundamentos de la economía solidaria y la justicia social. Se destaca la difusión que adquieren en estos procesos las modalidades fundamentadas en un amplio sustento cooperativista (hubs alimentarios, supermercados cooperativos, obradores compartidos), vinculadas a la gestión productiva y del consumo alimentario. Se señala la idea en torno a la agricultura periurbana de proximidad como un valioso aporte al abasto alimentario, a través de los sistemas alternativos de producción y consumo. Si bien la producción convencional de alimentos predomina aún en el abasto de los centros urbanos, el reto consiste en fortalecer las modalidades existentes en la agricultura urbana y periurbana, como opciones de alimentación sana y como salvaguarda de las economías agrarias locales y campesinas. Su consideración dentro de las políticas públicas de desarrollo rural es limitada, por lo que es imprescindible fortalecer los apoyos de los gobiernos locales y metropolitanos. En términos de la permanente redefinición del carácter multifuncional que experimentan los espacios rurales contemporáneos, sobre todo aquellos vinculados a las dinámicas de los sistemas metropolitanos, se requiere estudiar a fondo otras transformaciones y expresiones diferenciadas en estos ámbitos de interacción urbano-rural, (usos del suelo, nuevas formas de poblamiento, neoruralidad y las diferenciaciones socioterritoriales), por las vinculaciones que establecen entre sí, en la transformación permanentemente de los espacios periurbanos.

Resumo O investimento estrangeiro direto (IED) tem sido visto pela literatura como um fator influente na evolução tecnológica dos ecossistemas de inovação dos países anfitriões, com várias nações em desenvolvimento, como o Brasil, buscando atrair IED para potencializar seu desenvolvimento por meio da produção inovadora. Entretanto, as evidências sobre se o IED configura uma fonte de influência positiva ou negativa sobre as capacidades regionais de inovação são variadas. Além disso, apesar da existência de estudos sobre economias emergentes, há uma lacuna quando se trata do nível regional no Brasil. Pretendemos contribuir com a literatura examinando se as empresas multinacionais (EMNs) regionais induzem inovações de alta ou baixa intensidade nesse último contexto. Assim, este estudo visa a complementar as investigações acadêmicas, analisando a influência das EMNs na intensidade da inovação regional no Brasil, no estado de São Paulo, usando um banco de dados exclusivo de IDE em nível regional em um painel que vai de 2010 a 2016. Os resultados mostraram um impacto positivo de FDI e capacidade empresarial de absorção de tecnologias na inovação de alta intensidade, efeito que não se repetiu para a de baixa intensidade. Essas descobertas corroboram várias especificações de regressão e métodos de estimativa alternativos explorados em toda a literatura acadêmica. (IED anfitriões Brasil inovadora Entretanto variadas disso emergentes (EMNs contexto Assim acadêmicas Paulo 201 2016 acadêmica 20 2

Abstract Foreign direct investment (FDI) has been seen by the literature as an influential factor in the technological evolution of host countries' innovation ecosystems, where several developing nations, such as Brazil, aim to attract FDI to potentialize their development through innovative output. However, the evidence on whether FDI configures a source of positive or negative influence on regional innovation capabilities is mixed. Furthermore, despite the existence of studies regarding emerging economies, there is a gap when it comes to the regional level in Brazil. We intend to contribute to the literature by examining whether multinational enterprises (MNEs) induce high or low-intensity innovations regionally in this last context. Thus, this study aims to complement academic investigations by analyzing the influence of MNEs on regional innovation intensity in Brazil in the state of São Paulo using a unique regional-level FDI database in a panel ranging from 2010 to 2016. FDI and AC demonstrated a positive effect on high-intensity innovation, specifically invention patents, with no observable influence on low-intensity innovation, such as utility models and certificates of addition. These findings corroborate various regression specifications and alternative estimation methods explored throughout the academic literature. (FDI countries ecosystems nations output However mixed Furthermore economies (MNEs lowintensity low context Thus regionallevel 201 2016 highintensity patents addition 20 2

Resumo Objetivo: Demonstrar o Papel das Tecnologias Digitais, Inovação Frugal e Atributos de Imitabilidade na Atração de Investimentos em Startups de Deep Tech em uma Economia Emergente. Metodologia/abordagem: Os dados primários para esta pesquisa foram obtidos de uma amostra de 216 startups de deep tech de vários setores, localizadas em São Paulo. As hipóteses foram testadas utilizando modelagem de equações estruturais através do método Partial Least Squares (PLS-SEM). Principais resultados: Investidores privados são atraídos por tecnologias digitais e pelo atributo de ser difícil de imitar. No entanto, embora exista uma associação positiva entre a capacidade de inovação frugal e o atributo difícil de imitar, não foram identificados efeitos indiretos dessa capacidade sobre os investimentos. Contribuições teóricas/metodológicas: Focando em economias emergentes, este estudo contribui para a literatura que investiga quais fatores explicam os investimentos em startups de deep tech. Além disso, contribui para a literatura que liga a inovação frugal e a complexidade tecnológica. Relevância/originalidade: Startups de deep tech requerem recursos financeiros substanciais; no entanto, em mercados emergentes, há escassez de recursos de investimento. Baseado na Visão Baseada em Recursos (RBV), esta pesquisa demonstra quais capacidades são capazes de despertar o interesse de investidores privados no contexto de economias emergentes. Contribuições sociais/gerenciais: Para empreendedores, a pesquisa destaca a importância das tecnologias digitais na atração de investimentos. Para investidores e formuladores de políticas públicas, o estudo enfatiza a associação da capacidade de inovação frugal com o atributo de imitabilidade em startups de deep tech. Objetivo Digitais Emergente Metodologia/abordagem Metodologiaabordagem Metodologia abordagem 21 setores Paulo PLSSEM. PLSSEM PLS SEM . (PLS-SEM) resultados imitar entanto teóricas/metodológicas teóricasmetodológicas teóricas metodológicas emergentes disso tecnológica Relevância/originalidade Relevânciaoriginalidade Relevância originalidade substanciais investimento RBV, RBV , (RBV) sociais/gerenciais sociaisgerenciais sociais gerenciais empreendedores públicas 2 (PLS-SEM (RBV

Abstract Objective: Showcasing the Role of Digital Technologies, Frugal Innovation, and Imitability Attributes in Attracting Investments in Deep Tech Startups in an Emerging Economy. Methodology/approach: The primary data for this research were obtained from a sample of 216 deep tech startups from various sectors, located in São Paulo. The hypotheses were tested using structural equation modeling through the Partial Least Squares (PLS-SEM) method. Main results: Private investors are attracted to digital technologies and the attribute of being difficult to imitate. However, although there is a positive association between the capacity for frugal innovation and the hard-to-imitate attribute, no indirect effects of this capacity on investments were identified. Theoretical/methodological contributions: Focusing on emerging economies, this study contributes to the literature that investigates which factors explain investments in deep tech startups. Moreover, it contributes to the literature linking frugal innovation and technological complexity. Relevance/originality: Deep tech startups require substantial financial resources; however, in emerging markets, there is a scarcity of investment resources. Based on the RBV (Resource-Based View), this research demonstrates which capabilities are able to arouse the interest of private investors in the context of emerging economies. Social/management contributions: For entrepreneurs, the research highlights the importance of digital technologies in attracting investments. For investors and public policy makers, the study emphasizes the association of the capacity for frugal innovation with the attribute of imitability in deep tech startups. Objective Technologies Innovation Economy Methodology/approach Methodologyapproach Methodology approach 21 sectors Paulo PLSSEM PLS SEM (PLS-SEM method results imitate However hardtoimitate hard identified Theoreticalmethodological Theoretical methodological contributions economies Moreover complexity Relevance/originality Relevanceoriginality Relevance originality resources however markets ResourceBased Resource View, View , View) Socialmanagement Social management entrepreneurs makers 2

PURPOSE: The digitisation of economies and finance shows the importance of digital transformation (DT) in helping countries, markets and institutions to remain competitive. The changes brought about are not only technological in nature in certain market niches but affect the globality of a country's institutions with environmental and social implications. For this reason, in recent years, DT has received increasing attention from researchers, and this study will show its evolution of DT and its components in the period 2012-2022 DESIGN/METHODOLOGY/APPROACH: For this purpose, a literature review with bibliometric analysis is carried out, in order to evaluate DT and its components in emerging and developed economy countries. In the statistical work, the bibliometrix and biblioshiny software packages were used to perform data extraction and quantitative analysis of the research articles, obtained from the Web of Science databases FINDINGS/RESULTS: A total of 164 articles were selected for the research, which served to identify the most relevant publications on the case of DT in developing versus developed countries PRACTICAL IMPLICATIONS: Thus, this research is of great interest to academics and practitioners who can explore knowledge on DT in a global context and analyse the main trends and authors contributing to knowledge in this scientific field ORIGINALITY/VALUE: The conclusions obtained refer both to the theoretical framework and to the implications for the management of both public administrations and international governmental organisations

PURPOSE: As accountants are often business leaders, it is crucial that accounting students are equipped to become responsible leaders. Thus, accounting students should be taught to value citizenship, for example, through exposure to social innovation as an expression of personal citizenship. The research aim of this study was to determine whether students perceived a social innovation workshop with subsequent reflection as effective in developing citizenship as a responsible leadership value during the accounting curriculum DESIGN/METHODOLOGY/APPROACH: Students who attended a social innovation workshop and carried out a subsequent reflection on citizenship were asked to complete a purposively designed online questionnaire, which gathered their perceptions on the workshop, social innovation and personal citizenship FINDINGS/RESULTS: Students perceived a workshop on social innovation with subsequent reflection as helpful in developing citizenship as a value. Students suggested that citizenship should be incorporated into the technical curriculum and that opportunities for service learning should be provided PRACTICAL IMPLICATIONS: Higher education institutions may draw on the findings in developing their citizenship curriculums amid the challenges of large class sizes and budget constraints. It is suggested that students enrolled in accounting programmes be provided with specific guidance to develop their reflective abilities ORIGINALITY/VALUE: As student voice on responsible leadership and citizenship values in management education was mostly absent from literature (especially in emerging economies), this study obtained the perceptions of South African accounting students on this matter. Moreover, the study identified knowledge regarding social innovation as possible activator for developing students' personal citizenship and enabling responsible leadership

PURPOSE: This study aims to analyse the position of 155 hotel managers in Africa and Asia about implementing sustainability practices (SP) focussing their competitive advantage (CA). Sustainability practices and CA are explained through the technology-organisation-environment (TOE) framework within the hospitality, tourism and travel industries. DESIGN/METHODOLOGY/APPROACH: The Structural Equation Model based on Partial Least Squares (SEM-PLS) methodology was applied to hotels in African countries, including South Africa, as well as Asia. Six variables were analysed in order to study the impact of SP in CA. FINDINGS/RESULTS: Findings imply that technological advancements, organisational commitments and environmental considerations collectively foster robust SP in emerging economies. The adoption of eco-friendly technologies (TS), the integration of sustainable policies (OS) and adherence to environmental regulations (ES) collectively contribute to the sustainability goals of hotels. PRACTICAL IMPLICATIONS: The study reveals that hotels in emerging markets should strategically emphasise the TOE framework to enhance SP and CA. Investing in advanced technologies, implementing effective organisational practices and adhering to environmental standards significantly improve sustainability performance. ORIGINALITY/VALUE: While the TOE model has been extensively studied across various industries, limited research has explored its application in tourism. This study uniquely investigates how SP can enhance CA in the tourism sector through comparative analysis.