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This study aims to draw on instrumental and ethical theories to offer a quantitative review of the extant literature on the corporate social responsibility (CSR)–small-medium enterprises (SMEs) performance relationship through a meta-analysis.

Empirical studies from 57 independent peer-reviewed articles, including 66,741 firms, were sampled and analysed. Both subgroup and meta-regression analyses (MARA) were used to test the hypotheses of the study.

The authors' results demonstrated that social-oriented, economic-oriented and environment-oriented CSR activities have a positive, significant influence on overall, financial and non-financial performance of SMEs; however, the effect of social-oriented CSR activities is the strongest. Moreover, the impact CSR dimensions have on non-financial performance is stronger than on financial performance. Additionally, findings showed that the association between CSR and SME performance is positively and significantly influenced by contextual factors (i.e. sector and region of study) and methodological factors (i.e. performance measurement, study type, theory usage, sampling size and operationalisation of constructs).

The study is the pioneering meta-analytic review on the CSR–SME performance relationship, thereby clarifying the anecdotal results, synthesising the fragmented empirical studies and exploring the contextual and methodological factors that may account for between-study variance. Following the study's findings, the authors delineate insightful suggestions for future scholarship and fine-grained managerial implications for practitioners.

In this paper, the authors aim to explore the relationship between the concepts of Industry 4.0 and circular economy (CE) as a contribution to the management decision on emerging countries. By analyzing the trends of scientific production to ascertain the interface of both constructs, the purpose of this paper is to identify limitations for Industry 4.0 and CE implementation in Brazil, as well to present an original framework and strategic pathways to overcome limitations for emerging countries.

Supported in the Brazilian case, the authors draw a framework using the structuralism approach to indicate pathways for the strategic positioning of emerging economies that consider their limitation and potential for competitive advantage. By understanding country-related limitations such as social and economic contingencies, the authors conceive a structure of implications for Brazil’s capacity to develop CE in the digital era.

Results show that Brazil has a reasonable, institutional and stable environment, as well as strong regulatory policies for solid waste that can stimulate CE in the country. However, it requires more communication between actors, especially public and private institutions, performing long-range relationships. Also, the country requires consolidation of industrial policies and investments in the remanufacturing process in the supply chain. Likewise, despite Brazil’s ability to take advantage of CE’s benefits, the country presents a huge lack of qualification to fulfill the competences that the digitization process demands. Economically, Brazil has been fighting against an economic crisis since 2014 that has limited general investments, especially in the industrial sector. Industry presents low performance and decreasing GDP participation, which leads to constant overseas production transfer as a consequence of the workforce’s high costs.

The authors can affirm that Brazil is far behind developed countries in searching for the capacity to provide CE through technological industrial change. The main problems are related to the lack of articulation of public and private spheres to promote new digital business models. Therefore, the structured framework enables managers and public agents to provide solutions and to properly address supply chain bottlenecks in emerging economies.

Exploring the relationship between the concepts of Industry 4.0 and CE through the specific lens of the structuralist method, this work can contribute to the management decision on emerging countries, looking into four important perspectives: political, economic, social and technological.

The purpose of this paper is to address the potential impacts of Industry 4.0 on human resource management (HRM) – with a particular focus on employment, job profile and qualification and skill requirements in the workforce – which can have implications for supply chain management (SCM). Consequently, exploratory relationships among Industry 4.0, HRM and SCM are presented based on a systematic review.

To explore Industry 4.0 literature and its impact on employment, the authors used a systematic literature review to identify, classify and analyze current knowledge, flagging trends and proposing recommendations for future research in this area. Using the Web of Science database, the authors utilized co-citation software to visualize the networks which emerged from recurrent terms and which were then used to develop the categories of analysis.

The authors can affirm that the literature in this field is in a transition process, from the early studies of German academics to the current development of new impacts worldwide. Industry 4.0 is the central theme of the literature analyzed and is accomplished through the development of employment, qualifications, skills and learning frameworks. The results reveal that most papers are conceptual, with quantitative studies still lacking. Developed countries have a leading role in terms of research production, while Latin America and Asia are far behind. Clustering reveals four dominant themes (educational changes, employment scenario, work infrastructure resources and work meaning and proposal). The first refers to labor changes around working conditions, the work environment and new skills which are required. The second main theme concerns the potentially unstable shift in the labor market has toward a high-level context. The third is about the technical interface of humans and machines, and finally, the fourth understands the German industry as a starting point for global industrial improvements and work proposal changes. Furthermore, socio-technical systems cover the implications of HRM for SCM in three different dimensions: qualification and education (human competences), collaboration and integration of SCM (organizational competences) and data and information management (technical competences).

An original research agenda for further development of the topic. Additionally, the implications of the findings for SCM practitioners are presented.

SCM managers can benefit from the results of this paper by developing adjusted polices for organizational and human aspects. Specially about training programs to improve technology skills and education programs for cyber-human new plataforms.

So far, Industry 4.0, HRM-related topics and implications for SCM have generally been considered separately. This paper elucidates the few important studies on the impacts of Industry 4.0 on human-related topics, such as the labor market, building a research framework using the main contributions highlighted in the literature. An original research agenda is presented, as well as potential implications for SCM.

The study aims to explore the theoretical bases justifying the use of performance-based financing (PBF) in the health sector in low- and middle-income countries (LMICs).

The authors conducted a scoping review of the literature on PBF so as to identify the theories utilized to underpin it and analyzed its theoretical justifications.

Sixty-four studies met the inclusion criteria. Economic theories were predominant, with the principal-agent theory being the most commonly-used theory, explicitly referred to by two-thirds of included studies. Psychological theories were also common, with a wide array of motivation theories. Other disciplines in the form of management or organizational science, political and social science and systems approaches also contributed. However, some of the theories referred to contradicted each other. Many of the studies included only casually alluded to one or more theories, and very few used these theories to justify or support PBF. No theory emerged as a dominant, consistent and credible justification of PBF, perhaps except for the principal-agent theory, which was often inappropriately applied in the included studies, and when it included additional assumptions reflecting the contexts of the health sector in LMICs, might actually warn against adopting PBF.

Overall, this review has not been able to identify a comprehensive, credible, consistent, theoretical justification for using PBF rather than alternative approaches to health system reforms and healthcare providers' motivation in LMICs.

The theoretical justifications of PBF in the health sector in LMICs are under-documented. This review is the first of this kind and should encourage further debate and theoretical exploration of the justifications of PBF.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This study aims to address the macroeconomic factors effect on the travel and leisure (T&L) industry throughout Europe within the context of the Russo-Ukrainian war that have started on 24 February 2022. Specifically, top tourist destinations are analysed, such as Spain, France, Italy and Portugal, as well as Europe in general.

This study adopts the panel regression approach based on the data that is provided on a daily basis, and it covers a period of nearly 14 months, starting on 24 February 2022 and ending on 15 April 2023.

The findings indicate that the European T&L sector is impacted by macroeconomic variables. Namely, the T&L sector is significantly impacted by interest rates, geopolitical risk, oil and gas, whereas inflation has a muted effect, indicating a comparatively lesser influence on the dynamics of the industry. This research contributes to existing literature by providing one of the first quantitative analyses of how macroeconomic factors impact the European T&L business in the context of a geopolitical conflict.

A study of the Russian–Ukrainian war may be limited by a number of research constraints. The continuing nature of the conflict, the lack of communication between the parties and potential political prejudice are some of these difficulties. Any research on the Russo-Ukrainian war should be done with these limits in mind.

Macroeconomic variables play a significant role on the T&L sector development; therefore, when designing resilience strategies, they need to be accounted for.

To the best of authors’ knowledge, this is one of the first studies to analyse how macroeconomic factors affected the European T&L business using a quantitative approach. The macroeconomic variables that were taken into account in this study included interest rates, inflation, oil and petrol prices, as well as the geopolitical risk index.

本研究探讨在 2022 年 2 月 24 日开始的俄乌战争对整个欧洲旅游和休闲 （T&L） 行业的宏观经济因素的影响。具体来说, 本文分析了著名旅游目的地, 例如西班牙, 法国, 义大利和葡萄牙, 以及整个欧洲。

研究采用基于每天提供的数据的面板回归方法, 涵盖近 14 个月, 从 2022 年 2 月 24 日开始, 到 2023 年 4 月 15 日结束。

我们的研究结果表明, 欧洲运输和物流行业受到宏观经济变数的影响。也就是说, 运输和物流行业受到利率、地缘政治风险、石油和天然气的严重影响, 而通货膨胀的影响则很温和。

对俄乌战争的研究可能受到许多研究限制的限制。冲突的持续性质、各方之间缺乏沟通以及潜在的政治偏见是其中一些困难。任何关于俄乌战争的研究都应该考虑到这些限制。

据我们所知, 这是首批使用定量方法分析宏观经济因素如何影响欧洲运输和物流业务的研究之一。本研究考虑的宏观经济变数包括利率、通货膨胀、石油和汽油价格, 以及地缘政治风险指数。

宏观经济变数在运输和物流行业发展中起着重要作用, 因此, 在设计弹性策略时, 需要考虑它们。

La presente investigación aborda el efecto de los factores macroeconómicos en la industria de viajes y ocio (VyO) en toda Europa en el contexto de la guerra ruso-ucraniana que comenzó el 24 de febrero de 2022. En concreto, se analizan los principales destinos turísticos, como España, Francia, Italia y Portugal, así como Europa en general.

El estudio adopta un enfoque de regresión de panel basado en datos diarios y cubre un período de casi 14 meses, del 24 de febrero de 2022 al 15 de abril de 2023.

Nuestros resultados indican que el sector europeo de VyO se ve afectado por variables macroeconómicas. En concreto, el sector se ve significativamente afectado por los tipos de interés, el riesgo geopolítico, el petróleo y el gas, mientras que la inflación tiene un efecto moderado.

Un estudio de la guerra ruso-ucraniana puede verse limitado por una serie de restricciones a la investigación. La persistencia del conflicto, la falta de comunicación entre las partes y los posibles prejuicios políticos son algunas de estas dificultades. Cualquier investigación sobre la guerra ruso-ucraniana debe hacerse teniendo en cuenta estos límites.

Las variables macroeconómicas desempeñan un papel importante en el desarrollo del sector de VyO, por lo que es necesario tenerlas en cuenta al diseñar estrategias de resiliencia.

Hasta donde sabemos, éste es uno de los primeros estudios que analiza cómo los factores macroeconómicos afectaron al negocio europeo de VyO utilizando un enfoque cuantitativo. Las variables macroeconómicas que se tuvieron en cuenta en este estudio fueron los tipos de interés, la inflación, los precios del petróleo y de la gasolina, así como el índice de riesgo geopolítico.

This essay aims at retracing the intellectual and biographical events of the economist Gino Arias (1879–1940), examining more in detail the two seasons at the opposite ends of his life: the early one that saw him considerably committed to the Zionist cause and the one that, thirty years later, would force him to confront the racial laws of the Fascist regime.

Despite the seeming tragic continuity of these two phases, Arias’s case is a real historiographical paradox since, over the long span between the opposite ends of his biography, not only did he distance himself from the Zionist movement, but he also gradually laid the foundations for his upcoming and immediate dedication to Fascism; indeed, within the Fascist regime he would stand out as an authoritative and influential theorist of corporatism, the institutional solution Mussolini tried to exploit to organize the national economic life.

After carefully examining Arias’s early contributions to the Zionist cause (that include the establishment of the Florentine Zionist Group and that led him toward strongly nationalistic stances), this essay sums up Arias’s intellectual biography during the next years and then, thanks to unprecedented documents from the Italian Ministry of Interior, closely looks into his fate after his conversion to Catholicism in 1932 and up against the racial laws of 1938, as well as into his attempts to escape persecution. A few final observations will then try to highlight the dramatic exemplarity of his case.

The assignment of targets to instruments in developing countries cannot satisfactorily follow any simple universal rule. Which approach is appropriate is influenced by whether the economy is dominated by primary exports, by the importance of the domestic bond market and bank credit, by the extent of existing restriction in foreign exchange and financial markets, by the presence or absence of persistent high inflation, and by the existence or non‐existence of an active international market in the country's currency. Eighteen observations and maxims on stabilisation policy are tentatively drawn (pp. 64–8) from the material reviewed, and the maxims are partly summarised (pp. 69–71) in a schematic assignment, with variations, of targets to instruments.