Search results

This study aims at estimating the gender wage gap in Ecuador, and its evolution over the last decade and a half, exploring its heterogeneity through different working conditions (formal/informal, full employment/underemployment, short term/long term and tenure/no tenure) and workers personal characteristics (education level; age and children).

Propensity score matching (PSM) and coarsened exact matching (CEM) are used to examine the gender pay inequality of wage earners in Ecuador, using the National Employment, Unemployment and Underemployment Survey (ENEMDU) data set from 2007 to 2022.

Results show a persistent gender pay gap, evidencing a significant heterogeneity through the different dimensions taken into account, in terms of working conditions and workers personal characteristics. The evolution of the pay gap during the years analyzed hardly shows any reduction of differences in earnings between men and women; on the contrary, women exposure to precarious and unregulated jobs seems to be increasing wage inequality.

The results make the case for active policies oriented not only at containing the negative effects of the traditional division of labor within the family but also at improving labor law enforcement, mitigating informality and workers rapid turnover.

This study is one of the few that use matching techniques to study the gender wage gap and the first in Ecuador; the time span taken into account is larger than previous studies, allowing a medium-long run perspective across different economic phases.

With the emergence of the different Industry 4.0 technologies and the interconnectedness between the physical and cyber components within manufacturing systems, the manufacturing environment is becoming more susceptible to unexpected disruptions, and manufacturing systems need to be even more resilient than before. Hence, the purpose of this work is to explore how does incorporating Industry 4.0 into current manufacturing systems affects (positively or negatively) its resiliency.

A Systematic Literature Review (SLR) was performed with a focus on studying the manufacturing system’s resilience when applying Industry 4.0 technologies. The SLR is composed of four phases, which are (1) questions formulation, (2) determining an adequate search strategy, (3) publications filtering and (4) analysis and interpretation.

From the SLR results’ analysis, four potential research opportunities are proposed related to conducting additional research within the research themes in this field, considering less studied Industry 4.0 technologies or more than one technology, investigating the impact of some technologies on manufacturing system’s resilience, exploring more avenues to incorporate resiliency to preserve the state of the system, and suggesting metrics to quantify the resilience of manufacturing systems.

Although there are a number of publications discussing the resiliency of manufacturing systems, none fully investigated this topic when different Industry 4.0 technologies have been considered. In addition to determining the current research state-of-art in this relatively new research area and identifying potential future research opportunities, the main value of this work is in providing insights about this research area across three different perspectives/streams: (1) Industry 4.0 technologies, (2) resiliency and (3) manufacturing systems and their intersections.

This paper aims to study the Colombia Buen Vivir and how indigenous social enterprise strategies inform and contribute for achieving the sustainable development goals (SDGs) by reaching sustainability and the well-being in the community.

Using participatory video research (PVR), this work draws upon evidence from a multiple case study of five indigenous communities (Curripaco, Puinave, Yanacona, Misak and Wayuu). Ethical approval was obtained from the five indigenous social enterprises (ISEs) in Colombia.

What emerged from the findings is that the SDGs were addressed before the SDG Agenda in 2015. Moreover, the findings revealed that the cultural values of indigenous people had not been contemplated in the SDGs.

The cases respond to a particular context (Colombia); therefore, this invites us to be cautious when extrapolating the results to other regions.

This work addresses a research gap that points to the lack of studies that focus on ISEs and the SDGs in developing countries. Further, this work sheds light on the role ISEs play in the quest for communities to achieve sustainability and well-being.

To the best of the authors’ knowledge, this paper is the first to explore whether the SDGs embed sufficient ways of knowing and doing by the Latin American Buen Vivir of ISEs.

Considerando da un punto di vista generale e comparativo la importanza e gli sviluppi delle varie località d'interesse turistico, si osserva che quasi dovunque la esistenza di un centro noto e attrezzato, specie quando non si tratti di una località con attrattive qualitativamente limitate (climatica, termale, ecc.), polarizza in una intera zona l'afflusso e la permanenza dei visitatori, e fa si che le altre località minori, se pur dotate di singolari caratteristiche, finiscono per gravitare nella sua orbita, vivendo di luce riflessa, e costituendo, turisticamente parlando, soltanto l'obiettivo e la meta di escursioni e gite o brevissime permanenze; senza acquisire quindi quella necessaria attrezzatura ricettiva che è condizione essenziale per soggiorni più o meno prolungati, apportatori di un adeguato afflusso di mezzi e di attività.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.