Abstract The research analyzes the variables that influence the strengthening of business and tax culture through knowledge management. Methodologically, it is a study with a qualitative and analytical approach. The study highlights the importance of knowledge management as a catalyst for improving organizational culture and tax compliance in companies. Variables such as effective communication allow the organization to improve tax and administrative management through the individual knowledge of each employee. The acquisition of skills and knowledge through training and education strengthens the resilience of individuals to regulatory changes. Technology, used as a management and process optimization tool, reduces error variability while increasing efficiency and performance. Teamwork in the execution of tasks facilitates more efficient planning and optimal allocation of individual responsibilities. Finally, by implementing a risk management approach, it is possible to exercise greater diligence in the early detection of errors and minimize their impact on the ongoing business development context.

Resumen La investigación analiza las variables que influyen en el fortalecimiento de la cultura empresarial y tributaria a través de la gestión del conocimiento. A nivel metodológico es un estudio con enfoque cualitativo y analítico. El estudio destaca la importancia de la gestión del conocimiento como un catalizador para mejorar la cultura organizacional y el cumplimiento tributario en las empresas. Variables como la comunicación efectiva, permite en la organización el mejoramiento en la gestión tributaria y administrativa por medio del conocimiento individual de cada trabajador; la adquisición de habilidades y conocimientos a través de la formación y capacitación fortalece la resiliencia de los individuos ante las modificaciones regulatorias; la tecnología, utilizada como un instrumento para la gestión y optimización de los procesos, reduce la variabilidad de errores, al tiempo que aumenta la eficiencia y el rendimiento; el trabajo en equipo en la ejecución de tareas facilita una planificación más eficiente y una asignación óptima de las responsabilidades individuales; y finalmente, mediante la implementación de un enfoque de gestión de riesgos, es posible ejercer una mayor diligencia en la detección temprana de fallos y en la minimización de su impacto en el contexto del desarrollo del negocio en marcha.

Abstract: The article seeks to provide evidence to the characterization of a long-standing process of social construction of disaster risk, in which risk-insensitive territorial planning is recognized as the main underlying risk drivers. Through a processual approach, we conclude about the close relationship between neoliberal urbanization processes and the multilevel deployment of business power, which mobilizes real estate developments that have promoted an environmentally predatory urban-tourist expansion for the area of interest and directly influenced in the exposure to disaster risk of residents and built infrastructure. Through the forensic investigation methodology that analyzes the underlying causes of disasters (FORIN), it is possible to deconstruct the situation currently experienced by a group of buildings located in the exclusive coastal residential sector of Cochoa, Reñaca Norte, Viña del Mar, Valparaíso Region Chile, which they have been categorized as uninhabitable due to two neighboring sinkholes that condition their stability and occupation since august 2023. Located on a fragile ecosystem such as a dune field, there were technical studies that accounted for the risk of overloading it with buildings, however, the recognition of risk was omitted in the respective territorial planning instrument —Communal Regulatory Plan of Viña del Mar— defining the location area as a residential zone.

Resumen: El artículo busca aportar evidencia a la caracterización de un proceso de construcción social del riesgo de desastres de larga data, en el cual la planificación territorial insensible al este se reconoce como el principal factor subyacente. Mediante un enfoque procesual se concluye sobre la estrecha relación existente en procesos de urbanización neoliberal y el despliegue multinivel del poder empresarial, el que moviliza desarrollos inmobiliarios que han promovido una expansión urbana-turística depredadora ambientalmente para la zona de interés e incidido directamente en la exposición a riesgo de desastres de los residentes y de la infraestructura construida. Mediante la metodología de investigación forense que analiza las causas de base de los desastres (Forensic Investigations of Disaster, FORIN), es posible deconstruir la situación que experimenta actualmente un conjunto de edificios ubicados en el exclusivo sector costero residencial de Cochoa, Reñaca norte, Viña del Mar, Región de Valparaíso en Chile, los que han sido categorizados como inhabitables debido a dos socavones aledaños que condicionan suestabilidad y ocupación desde el mes de agosto de 2023. Emplazados sobre un ecosistema frágil, como lo es un campo dunar, existieron estudios técnicos que daban cuenta del riesgo de sobrecargarlo con edificaciones, no obstante, se omitió el reconocimiento de riesgo en el respectivo instrumento de planificación territorial —Plan Regulador Comunal de Viña del Mar— definiendo el área de emplazamiento como zona residencial.

Abstract: This paper explores the aggregate income risk offormal workers in Argentina, using a longitudinal database that contains information on approximately half a million formal employees in the private sector for a span of twenty years. We estimate quantile regression models to measure the sensitivity of real wages to the business cycle along the conditional and unconditional labor earnings distribution, thus capturing the asymmetry of aggregate economic impacts on wages. The main result is that income risk decreases along the conditional and unconditional labor earnings distribution, showing that individuals located at the lower part of the distribution are more exposed to the fortunes of the aggregate economy. In addition, low-income individuals suffer a stronger fall in wages when economy declines than the increase that their experiment when business cycle is in its expansion phase, which, in a very volatile economy like Argentina, implies a deterioration over time of their remuneration.

Resumen: Este trabajo explora el riesgo agregado de ingresos de los trabajadores formales de Argentina, utilizando una base de datos longitudinal que contiene información de aproximadamente medio millón de empleados formales del sector privado para un período de veinte años. Estimamos modelos de regresión por cuantiles para medir la sensibilidad de las remuneraciones al ciclo económico a lo largo de la distribución condicional y no condicional de los salarios, capturando la asimetría de los impactos de la actividad económica en las remuneraciones. El resultado principal es que el riesgo de ingresos decrece a lo largo de la distribución condicional y no condicional de los salarios, mostrando que los individuos ubicados en la parte inferior de la distribución están más expuestos a los vaivenes de la economía agregada. Además, los individuos de bajos ingresos sufren una caída en los salarios cuando la actividad declina mayor que el incremento que experimentan cuando el ciclo económico está en su fase expansiva, lo que, en una economía muy volátil como la de Argentina, implica un deterioro de sus remuneraciones a lo largo del tiempo.

The mining industry has yet to fully accept and embrace the strategic role of technology and innovation in successful business planning and execution. In this study, we empirically determine the factors that influence acceptance of technology solutions in the mining industry in South Africa, assess critical success factors influencing adoption of advanced technology in the South African mining industry, and explore challenges faced by the mining industry in South Africa in adopting advanced technology in its operations. Thematic content analysis is employed in the data analysis. Results show that critical success factors to the adoption of mining technology include learning culture, knowledge sharing, high labour costs, and behaviour of other firms in the industry; commonly identified challenges include inadequate engagement with external stakeholders, uncertainties, the cyclical nature of the sector, and high risk related to the adoption of unproven technology and performance systems focused on volumetric production. The study encourages mining companies to implement usage of technology. This can be properly done through regular engagement with the Minerals Council South Africa.

RESUMEN Objetivo: Diseñar un modelo para la gestión de riesgos que contribuya al perfeccionamiento del proceso de gestión empresarial de las entidades de ciencia del Grupo Empresarial AZCUBA. Materiales y métodos: El modelo propuesto se fundamentó en la integración de los métodos de inducción-deducción con el fin de establecer la hipótesis y formular estrategias para el análisis y tratamiento de los riesgos; el histórico-lógico posibilitó el análisis de los antecedentes y evolución del tema a través de una valoración crítica de la investigación documental; el análisis y síntesis posibilitó la selección adecuada de etapas, fases, pasos y variables; el cálculo de indicadores a partir de la valoración de los instrumentos metodológicos estudiados, entre otros. Resultados: La propuesta realizada, en la entidad donde se desarrolla la investigación, constituye una herramienta en el proceso de gestión de riesgos para la toma de decisiones en su interrelación con el proceso de gestión empresarial; desde un enfoque funcional de alineamiento horizontal, vertical y de integración. Con la validación del modelo propuesto se corrobora la factibilidad de su aplicación, este sirve de base para el aprendizaje y perfeccionamiento de dicho proceso y la gestión de nuevas alternativas de desarrollo de los productos y servicios científico técnicos. Conclusiones: La gestión de riesgos desarrolla bases para la innovación en la gestión empresarial. La aplicación de modelos para gestionar los riesgos potencia las capacidades de crear valor para la organización y la continuidad del negocio.

ABSTRACT Objective: Design a model for risk management that contributes to the improvement of the business management process of the science entities of the AZCUBA Business Group. Materials and methods: The proposed model was based on the integration of induction-deduction methods in order to establish the hypothesis and formulate strategies for the analysis and treatment of risks; the historical-logical made possible the analysis of the background and evolution of the topic through a critical assessment of documentary research; The analysis and synthesis enabled the appropriate selection of stages, phases, steps and variables; the calculation of indicators based on the assessment of the methodological instruments studied, among others. Results: The proposal made, in the entity where the research is carried out, constitutes a tool in the risk management process for decision making in its interrelation with the business management process; from a functional approach of horizontal, vertical alignment and integration. With the validation of the proposed model, the feasibility of its application is corroborated; it serves as a basis for learning and perfecting said process and the management of new development alternatives for scientific-technical products and services. Conclusions: Risk management develops bases for innovation in business management. The application of models to manage risks enhances the capabilities of creating value for the organization and business continuity.

Abstract This research aims to analyze the presence of systemic factors in the process of identification and analysis of strategic risk in the Colombian private university sector, with high-quality certification., Its goal is to identify and analyze the influence of systemic interventions and perspectives on this process. For that reason, the state-of-the-art was reviewed, the factors that could characterize interventions and systemic perspectives were identified and presented. They provide a theoretical framework from which the strategic risk management process was analyzed., Qualitative field work was developed, based on case studies implemented through in-depth interviews and the collection, of public information and documents provided by the institutions. Conclusions show that the Universities that are part of the group under study, have advanced in the last years in the management of strategic risks including some factors characteristic of systemic interventions. However, from a systemic perspective, it has been possible to identify some opportunities for improvement that can integrate an agenda for the studied institutions.

Resumen Esta investigación tiene como objetivo analizar la presencia de factores sistémicos en el proceso de identificación y análisis de riesgos estratégicos en el sector universitario privado colombiano, con certificación de alta calidad. Para esto, se revisó el estado del arte, se identificaron y presentaron los factores que, a priori, podrían caracterizar las intervenciones y perspectivas sistémicas y que proveen un marco teórico desde el cual se analizó el proceso de gestión de riesgos estratégicos. Se desarrolló una labor de campo, de tipo cualitativo, a partir del estudio de casos, implementada mediante entrevistas en profundidad y la recopilación de información pública y documentos facilitados por las instituciones. En las conclusiones se podrá observar que las universidades integrantes del colectivo estudiado han avanzado en los últimos años, en la gestión de riesgos estratégicos incluyendo en los procesos algunos factores característicos de las intervenciones sistémicas. Sin embargo, y desde la perspectiva sistémica, se han podido identificar algunas oportunidades de mejora que pueden integrar una agenda para las instituciones estudiadas.

Abstract: In the period 2006-2018, just over 6 000 km of gas pipelines were installed in Mexico to form a gas-electricity chain, using private investment attracted by a business model based on the extraction of public resources. Successive neoliberal governments hastily promoted, without planning criteria or risk minimization, a large market for private companies that provided natural gas transportation services for electricity generation, resulting in an overcapacity whose budgetary dimensions and costly flaws have been evidenced by the State’s public documentation. This article provides an interpretation of the extractivist-based privatization process in the Mexican natural gas sector and details the mechanisms of the business model of the well-known Energy Reform.

Resumen: En el periodo 2006-2018 fueron construidos poco más de 6 000 km de gasoductos en México para constituir la cadena gas-electricidad, mediante inversión privada atraída por un modelo de negocios basado en la extracción de recursos públicos. Los sucesivos gobiernos neoliberales promovieron apresuradamente, sin criterios de planeación ni de minimización de riesgos, un amplio mercado para las empresas privadas que brindaron el servicio de transporte de gas natural para generación eléctrica, resultando en una sobrecapacidad cuyas dimensiones presupuestales y costosas fallas han sido evidenciadas por la documentación pública del Estado. Este artículo aporta una interpretación del proceso privatizador de base extractivista en el sector del gas natural mexicano y detalla los mecanismos del modelo de negocios de la conocida Reforma Energética.

BACKGROUND: This study will elaborate on previous research investigating the relationship between project success (PS) (customer perception [CP], project characteristics [PC], project performance [PP], project team [PT]) and entrepreneurial performance (EP) (improved entrepreneurial action [IEA], company characteristics [CC]), and how project risk (PR) moderates this relationship. AIM: The aim of this study is to investigate the correlation between PS and EP, and how PR moderates the relationship. This way, a better understanding of organisational performance and the contribution that PS can make is established. SETTING: Survey data were collected from 369 South African project-oriented organisations. METHODS: The research design is a formal, ex post facto study, incorporating existing statistical measures between PS and EP, and how PR moderates this relationship. Linear regressions were used to investigate these complex correlations and explore possible causal relationships. These regressions demonstrated possible patterns of relationships that appear consistent with specific causal interpretations and inconsistent with others. RESULTS: Companies' characteristics or entrepreneurial activity is not significantly predicted by industry type or experience. Despite organisations initiating new projects, it does not necessarily imply innovation. Moreover, as most data came from people with less than 5 years in the field, it strongly indicated that lack of experience adversely affected the study. CONCLUSION: There's only partial consistency between the results and previous studies, as volatility, uncertainty, complexity, and ambiguity limit the reliability of project success. CONTRIBUTION: Practitioners and researchers can still benefit from the present study results despite its misalignment with previous research.

BACKGROUND: Entrepreneurship is an important economic driver, and universities are increasingly trying to create an entrepreneurial mindset among their students. This involves nurturing certain personality traits congruent with entrepreneurial intentions, such as inter alia self-esteem, a need for achievement and a risk-taking propensity. AIM: This study aimed to determine the influence of self-esteem and need for achievement on students' risk-taking propensity and, consequent, entrepreneurial intentions. SETTING: This study was conducted on students from two South African universities. METHODS: Data were collected using a self-administered questionnaire distributed via the online platforms of two universities to a sample of 502 students. Data analysis included confirmatory factor analysis and path analysis. RESULTS: Confirmatory factor analysis suggests that the influence of self- esteem and the need for achievement on students' risk-taking propensity and, consequent, entrepreneurial intentions is a four-factor model that is valid and reliable. The path analysis estimates indicate that self-esteem and the need for achievement explain 26% of the variance of students' risk-taking propensity, which, together with its predictors, explains 24% of the variance in their entrepreneurial intentions. CONCLUSION: The findings highlight the importance of a high risk-taking propensity in forging students' entrepreneurial intentions, and the salience of nurturing students' self-esteem and need for achievement in encouraging them to embrace calculated risks. CONTRIBUTION: This study confirms that a high risk-taking propensity is a determinant of students' entrepreneurial intentions and highlights the importance of developing tactics to nurture students' self-esteem and need for achievement in order to enable them to embrace calculated risks

RESUMO Introdução: As doenças transmitidas por alimentos são um fenómeno internacional que causa milhares de doenças ou mortes todos os anos, incluindo crianças e idosos. A segurança alimentar é o processo que garante a qualidade dos alimentos durante o processo de produção, armazenamento e distribuição. Evitar efeitos nesse processo beneficia diretamente a qualidade de vida sem representar risco à saúde. Objetivo: Oferecer ações no processo industrial da Unidad Empresarial de Base Planta de Leche y sus Derivados, pertencente à Empresa Produtos Lácteos Guantánamo, que permitam a segurança de produtos lácteos com base nas insuficiências identificadas. Método: Foi realizado um estudo qualitativo e quantitativo na referida fábrica no período 2021-2022, onde participaram 43 trabalhadores (N=43) ligados diretamente ao processo produtivo de laticínios. O questionário e a observação participante foram aplicados para obtenção das informações. Além disso, foram incluídos os critérios e opiniões de quatro diretores e seis especialistas da entidade. Resultados: Foram encontradas limitações na concepção de alternativas que constituam ações inéditas para a aplicação no processo industrial de resultados de qualidade na segurança de produtos lácteos com base na obsolescência dos equipamentos e nos níveis de conhecimento Regular e Ruim em 100% dos trabalhadores. Ações foram aplicadas para garantir a segurança. Conclusões: As ações apresentadas satisfazem as limitações diagnosticadas, corroboradas durante o desempenho do trabalho para satisfazer as demandas sociais de segurança.

ABSTRACT Introduction: Foodborne diseases are an international phenomenon that causes thousands of illnesses or deaths every year, including children and the elderly. Food safety is the process that guarantees food quality during the production process, storage and distribution. Avoiding effects in this process directly benefits the quality of life without representing a risk to health. Objective: To offer actions in the industrial process of the Milk and its Derivatives Plant Base Business Unit, belonging to the Productos Lácteos Guantánamo Company, that allow the safety of dairy products based on identified insufficiencies. Method: A qualitative and quantitative study was carried out in said plant in the period 2021-2022, where 43 workers (N=43) directly linked to the production process of dairy products participated. The questionnaire and participant observation were applied to obtain the information. In addition, the criteria and opinions of four directors and six specialists of the entity were included. Results: Limitations were found in the conception of alternatives that constitute novel actions for the application in the industrial process of quality results in the safety of dairy products based on the obsolescence of equipment and the levels of knowledge of Regular and Poor in 100% of the workers. Actions were applied to ensure safety. Conclusions: The actions presented satisfy the diagnosed limitations, corroborated during work performance to satisfy social demands for safety.

RESUMEN Introducción: Las enfermedades transmitidas por los alimentos es un fenómeno a nivel internacional que provoca cada año miles de enfermos o muertos, con la inclusión de niños y ancianos. La inocuidad de los alimentos es el proceso que garantiza la calidad de estos durante el proceso productivo, almacenamiento y distribución. Evitar afectaciones en este proceso beneficia directamente la calidad de vida sin que represente un riesgo para la salud. Objetivo: Ofrecer acciones en el proceso industrial de la Unidad Empresarial de Base Planta de Leche y sus Derivados, perteneciente a la Empresa Productos Lácteos Guantánamo, que permitan la inocuidad de los productos lácteos a partir de insuficiencias identificadas. Método: Se realizó un estudio cualitativo y cuantitativo en dicha planta en el periodo 2021-2022, donde participaron 43 obreros (N=43) directamente vinculados con el proceso productivo de los productos lácteos. Se aplicaron el cuestionario y la observación participante para la obtención de la información. Se contó, además, con los criterios y opiniones de cuatros directivos y seis especialistas de la entidad. Resultados: Se hallaron limitaciones en la concepción de alternativas que constituyen acciones novedosas para la aplicación en el proceso industrial de resultados de calidad en la inocuidad de los productos lácteos a partir de la obsolescencia de los equipos y los niveles de conocimiento de Regular y Mal en el 100 % de los obreros. Se aplicaron acciones que permitan asegurar la inocuidad. Conclusiones: Las acciones que se presentan satisfacen las limitaciones diagnosticadas, corroborada durante el desempeño laboral para satisfacer las demandas sociales de inocuidad.

ABSTRACT The objective of this article is to investigate the influence of CEO narcissistic personality traits on the indebtedness of Brazilian non-financial companies listed on the B3. Other research on narcissistic traits has focused on their impact on the profitability of organizations. Thus, this study aims to fill the gap in understanding the impact of CEO narcissistic traits on companies' debt decisions and their determinants by including a psychological characteristic. This research is relevant because it helps academics, business professionals and policymakers to identify patterns and trends that could warn of possible financial crises. The impact of this article is related to the evidence on the effects of hiring narcissistic CEOs on indebtedness, since understanding the interaction between the CEO's profile and the company's financial decisions can provide practical guidelines for risk management and informed decision making, thus contributing to the field of business strategy and corporate finance. A sample of 299 non-financial companies was analyzed from 2011 to 2020, using data from the Economática database, annual reports, integrated reports, sustainability reports and management reports. Two proxies were used to measure narcissistic personality traits, based on the CEO's signature and the prominence of his or her photo. Indebtedness was measured by the following indicators: onerous, total, short-term and long-term debt. The results show that the greater the narcissistic traits of the CEOs, the greater the indebtedness of the organizations. This contributes to a deeper understanding of the factors that influence companies' financial decisions, since identifying the factors that lead to risky debt decisions can enable the implementation of preventive measures and more effective risk management strategies. nonfinancial non B3 B organizations Thus characteristic academics crises s companys company making finance 29 201 2020 database photo indicators onerous total shortterm short term longterm long strategies 2 20 202

Resumo O objetivo deste artigo é investigar a influência dos traços de personalidade narcisista dos CEOs no endividamento das empresas brasileiras não financeiras listadas na B3. Pesquisas sobre os traços narcisistas têm como temática principal o impacto na rentabilidade das organizações. Desse modo, este trabalho visa preencher a lacuna da compreensão das implicações dos traços narcisistas dos CEOs nas decisões de endividamento das empresas e dos seus determinantes ao inserir uma característica psicológica. Esta pesquisa se torna relevante pois ajuda acadêmicos, profissionais de negócios e formuladores de políticas a identificarem padrões e tendências que possam alertar para possíveis crises financeiras. O impacto causado por este artigo está relacionado às evidências acerca dos efeitos que a contratação de CEOs narcisistas ocasionam no endividamento, pois compreender a interação entre o perfil do CEO e as escolhas financeiras da empresa pode fornecer orientações práticas para a gestão de riscos e tomadas de decisão informadas, contribuindo assim para o campo da estratégia empresarial e finanças corporativas. Foi utilizada uma amostra de 299 empresas não financeiras, analisadas de 2011 a 2020, com dados da base da Economatica, Relatórios Anuais, Relatos Integrados, Relatórios de Sustentabilidade e Relatórios da Administração. Para mensurar os traços de personalidade narcisista utilizou-se duas proxies, baseadas na assinatura e na proeminência da fotografia do CEO. O endividamento foi medido pelos indicadores: endividamento oneroso, total, de curto e longo prazo. Os resultados apontam que quanto maior os traços narcisistas dos CEOs maior será o endividamento das organizações, contribuindo para compreensão aprofundada dos fatores que influenciam as decisões financeiras das empresas, uma vez que identificar os fatores que levam a decisões arriscadas de endividamento pode permitir a implementação de medidas preventivas e estratégias de gestão de risco mais eficazes. B3 B organizações modo psicológica acadêmicos informadas corporativas 29 201 2020 Economatica Anuais Integrados Administração utilizouse utilizou proxies indicadores oneroso total prazo eficazes 2 20 202

BACKGROUND: The financial services industry in South Africa has undergone many changes that have given birth to fintechs. Most of these changes are driven by the advent of technology and evolving customer expectations. Fintechs have led to process disruptions and business model transformations, yet their implications have yet to be sufficiently studied. Therefore, it is essential to close this knowledge gap by investigating the impact of fintechs on this industry. OBJECTIVES: This research aimed to investigate the impact of fintechs in the financial services industry in South Africa. METHOD: A qualitative study was conducted in which 18 industry experts were interviewed using semi-structured interviews. The interviews were audio-recorded and transcribed for data analysis. ATLAS.ti 22 was used to organise and analyse data. RESULTS: Fintechs increase competition for the incumbents, reduce profits, expose the inability of the incumbents to be agile and introduce new regulatory risks in the financial services industry. In contrast, fintechs have also brought some positive changes into the industry: financial inclusion, new growth opportunities, increasing choices for consumers and making the industry more competitive, reducing costs, customising financial services, bringing convenience and forcing incumbents and regulators to become more innovative. CONCLUSION: This study uncovered the positive and negative effects of fintechs in financial services in South Africa. CONTRIBUTION: The study will benefit academia by expanding the body of knowledge about fintech research and improving the holistic understanding of this field in emerging economies, which can inspire future research on fintech and its application.

ABSTRACT This study investigates the influence of risk management on collaborative innovation and the intervention of communication intensity in agricultural cooperatives. A survey was conducted with managers of Brazilian agricultural cooperatives listed in the Organization of Cooperatives of Brazil. The structural equation modeling technique was applied to a sample of 103 valid answers. The results show that risk management positively influences collaborative innovation and communication intensity, and that communication intensity positively influences collaborative innovation. Furthermore, a mediating effect of communication intensity was observed in the relationship between risk management and collaborative innovation. Theoretical implications arise from the observation of the intervention of communication intensity in this relationship, mainly by providing insights to expand research in this direction. Practical implications also arise from observing the intervention of communication intensity in this relationship, such as alerts to the managers of these organizations about the relevance of aligning communication and risk management to the purpose of collaborative innovation. Brazil 10 answers Furthermore direction 1

RESUMO Este estudo investiga a influência do gerenciamento de riscos na inovação colaborativa e a interveniência da intensidade de comunicação em cooperativas agropecuárias. Uma survey foi realizada com gestores de cooperativas agropecuárias brasileiras listadas na Organização das Cooperativas do Brasil, e na amostra das 103 respostas válidas aplicou-se a técnica de modelagem de equações estruturais. Os resultados mostram que o gerenciamento de riscos influencia positivamente a inovação colaborativa e a intensidade de comunicação, e que a intensidade de comunicação influencia positivamente a inovação colaborativa. Ainda, foi observado efeito mediador da intensidade de comunicação na relação entre gerenciamento de riscos e inovação colaborativa. Implicações teóricas decorrem da observação da interveniência da intensidade de comunicação nessa relação, principalmente por fornecer insights para aprofundar pesquisas nessa direção. Também implicações práticas advêm da constatação da interveniência da intensidade da comunicação nessa relação, como alertas aos gestores dessas organizações sobre a relevância de alinhar a comunicação e o gerenciamento de riscos ao propósito da inovação colaborativa. Brasil 10 aplicouse aplicou se estruturais Ainda direção 1

Abstract This article describes research conducted to determine which variables influence the opportunity evaluation by emerging market entrepreneurs. The study was conducted with quantitative research techniques, using data from 124 entrepreneurs in micro and small Brazilian enterprises. Hypotheses were tested with confirmatory analyses and using Structural Equations Modelling. According to previous research, results demonstrated that the smaller the perceived risk, the more positively the entrepreneurs will evaluate opportunities, affecting their propensity to act. However, the results of tests to measure correlations between the occurrence of cognitive biases and other variables were not significant, contradicting previous work that has stated that correlations exist. The findings support the concept that variables ignored when analysing our decision-making process are relevant to the result of our decisions. Besides, they may result in inconsistent illusions that can lead the decision-maker into unwarranted confidence in their capacity to understand whether an assessment of opportunity, which is inherent to the entrepreneurial process, is truly an opportunity or an illusion. techniques 12 enterprises Modelling risk opportunities act However significant exist decisionmaking decision making decisions Besides decisionmaker maker illusion 1

Resumo Este artigo descreve uma pesquisa realizada para determinar quais variáveis influenciam a avaliação de oportunidades por empreendedores de mercados emergentes. O estudo foi realizado com técnicas de pesquisa quantitativa, utilizando dados de 124 empreendedores de micro e pequenas empresas brasileiras. As hipóteses foram testadas com análises confirmatórias e usando Modelagem de Equações Estruturais. De acordo com pesquisas anteriores, os resultados demonstraram que quanto menor o risco percebido, mais positivamente os empreendedores avaliarão as oportunidades, afetando sua propensão a agir. No entanto, os resultados dos testes para medir as correlações entre a ocorrência de vieses cognitivos e outras variáveis não foram significativos, contrariando trabalhos anteriores que afirmavam a existência de correlações. Os achados apoiam o conceito de que variáveis ignoradas ao analisar nosso processo decisório são relevantes para o resultado de nossas decisões. Além disso, pode resultar em ilusões inconsistentes as quais podem levar o tomador de decisão a uma confiança injustificada em sua capacidade de entender se uma avaliação de oportunidade, inerente ao processo empreendedor, é realmente uma oportunidade ou uma ilusão. emergentes quantitativa 12 brasileiras Estruturais percebido agir entanto significativos decisões disso empreendedor ilusão 1

RESUMEN Este ensayo evalúa si el uso de la gamificación en la educación empresarial está asociado con una reducción en la aversión al riesgo entre los estudiantes de Administración de Empresas a nivel técnico. Como marco teórico, se utilizó la teoría prospectiva acumulativa. La investigación se realizó en un Instituto Federal (IF) de educación. Utilizamos una muestra de 191 participantes y el instrumento de investigación se aplicó al comienzo y al final de la asignatura. El análisis de los datos incluyó los métodos de diferencia en diferencias, emparejamiento por puntuación de propensión y regresión cuantílica. Los resultados indican que, después de la implementación de la práctica pedagógica gamificada, hubo un aumento en la propensión de los participantes a asumir riesgos relacionados con decisiones de asignación financiera y opción laboral. Esto corrobora el papel de la gamificación en el desarrollo de habilidades empresariales al revelar que su uso ayuda a preparar a los estudiantes para lidiar con incertidumbres y riesgos calculados. técnico teórico acumulativa IF (IF 19 asignatura diferencias cuantílica gamificada laboral calculados 1

ABSTRACT This article evaluates whether the use of gamification in entrepreneurship education is associated with a reduction in risk aversion among students studying at the technical level of Business Administration. As a theoretical framework, we used the Cumulative Prospect Theory. The research was conducted at a Brazilian Federal Institute (IF) of education. We used a sample of 191 participants, and the research instrument was applied at the beginning and end of the course. The data analysis included the Difference-in-Difference, Propensity Score Matching, and Quantile Regression methods. The results indicate that, after the implementation of the gamified pedagogical practice, there was an increase in the participants’ propensity to assume risks related to financial allocation decisions and occupational choices. This corroborates the role of gamification in the development of entrepreneurial skills by revealing that its use aids in preparing students to deal with uncertainties and calculated risks. Administration framework Theory IF (IF 19 participants course DifferenceinDifference, DifferenceinDifference Difference Difference, Difference-in-Difference Matching methods practice choices 1

RESUMO Este estudo avalia se o uso da gamificação no ensino de empreendedorismo está associado à redução da aversão ao risco por parte de estudantes de Administração em nível técnico. Como teoria principal, foi utilizada a Teoria do Prospecto Cumulativa. A pesquisa foi conduzida em um Instituto Federal (IF) de ensino. Utilizamos uma amostra de 191 participantes, e o instrumento de pesquisa foi aplicado no início da disciplina e no seu fechamento. A análise dos dados incluiu os métodos diferenças-em-diferenças, pareamento por escores de propensão, e regressão quantílica. Os resultados indicam que, após a implementação da prática pedagógica gamificada, houve um aumento na propensão dos participantes em assumir riscos relacionados às decisões de alocações financeiras e escolha ocupacional. Isso corrobora o papel da gamificação no desenvolvimento de competências empreendedoras ao revelar que seu uso auxilia na preparação dos estudantes para lidar com incertezas e riscos calculados. técnico principal Cumulativa IF (IF 19 fechamento diferençasemdiferenças, diferençasemdiferenças diferenças diferenças, diferenças-em-diferenças quantílica gamificada ocupacional calculados 1