1- Introduction

2- Materials and methods

3- Results and discussion

4- Conclusions

References

Abstract

Accelerated changes in land cover cause changes in environmental dynamics and may cause land degradation. The goals of the present paper were to analyze changes in land cover and to estimate a future scenario for 2035 using an artificial neural network for the Taperoá River basin, located in northeastern Brazil. The classification of land cover was carried out for years t1 (1990), t2 (1999) and t3 (2002), with the latter being used to validate the land cover prediction to obtain an estimate for year t4 (2035). The land cover classes identified in the basin were (a) water bodies, (b) tree-shrub vegetation, (c) shrub vegetation, (d) herbaceous-shrub vegetation, and (e) herbaceous vegetation. The results of the classifications and of the land cover prediction were analyzed using the kappa coefficient, total operating characteristic (TOC), and area under the curve (AUC). The dynamic modeling of the land cover was based on a multilayer perceptron (MLP) neural network, which presented very good results, with an accuracy = 89.69% after 10,000 iterations, kappa = 0.61 and AUC = 0.67. The results of the land cover change analysis showed a decrease in the tree-shrub class and an increase in the shrub vegetation class between the years analyzed. The scenario predicted for 2035 showed an increase in the herbaceous-shrub vegetation class and a decrease in the area occupied by tree-shrub vegetation.

Introduction

Changes in land cover generated by anthropogenic actions are responsible for changing landscape characteristics and modifying the dynamics of natural processes in river basins (Mendoza et al., 2011) and are of great interest to researchers due to their impact on the local and global environment (Abuelaish and Olmedo, 2016). The main causes of land cover changes vary according to the nature and extent of the area but include deforestation, changing to pasture, agricultural intensification, and overexploitation (Bezak et al., 2015). Spatial changes in land cover over time also affect the future provision and localization of ecosystem services in the landscape and the fragmentation of green areas (Hoyer and Chang, 2014; Bai et al., 2019). Changes in land cover pose threats to landscapes, for example, by removing characteristic features of the landscape by scale enlargement or deterioration due to lack of management (Schulp et al., 2019). The risk of these problems is even higher in the semiarid region of Brazil due to the lack of studies regarding the phenological behavior of the vegetation and the recurrence of droughts and rainfall variability, together with the geology of the region and the saline soil types (Silva et al., 2018a). The characteristics of the Caatinga biome make it difficult to produce forecasting maps of the vegetation cover due to the prolonged dry season in the region, which influences the spectral response of the vegetation and, consequently, the estimates of land cover changes (Santos et al., 2017).

1- Introduction

2- Theoretical background and hypotheses

3- Sample and method

4- Results

5- Conclusions

References

Abstract

This paper analyzes the incentives of large shareholders to implement the corporate governance system that favors their interests within a framework of highly concentrated ownership and poor legal protection for investors. A metric for corporate governance based on the fulfillment of non-mandatory rules of good corporate governance is used. System GMM (Generalized Method of Moments) estimates for a balanced panel data of Brazilian firms reveal that the ownership concentration is detrimental to corporate governance quality and the quality of board composition. In accordance with the expropriation effect on principal-principal agency conflicts, by weakening the corporate governance system and board composition, large controlling shareholders may use private benefits of control. As proposed by the substitution effect, in a complementary way, controlling shareholders may renounce strong boards and directly perform management monitoring, mitigating agency conflicts with managers. Finally, the ability of large shareholders other than the main blockholder is not enough to contest his/her power to shape the corporate governance system. The work provides evidence of the prominence of the principal–principal agency problem in an emerging market, by analyzing the effect of ownership concentration over the quality of the corporate governance system, and also that other large non-controlling shareholders are not able to contest the power of the main blockholder.

Introduction

Recent research has stressed the national bundles perspective to corporate governance and the importance of understanding how corporate governance differs around the world which requires a rich view of national institutions (Filatotchev et al., 2013; Schiehll et al., 2014). The national institutional and legal environment has specific corporate governance nuances according to local rules which motivates research in specific countries (Chhaochharia and Laeven, 2009). In markets with strong shareholder protection, the institutional environment tends to promote better corporate governance systems with lower variability among firms (Durnev and Kim, 2005). Conversely, weak legal protection can lead to market pressures to improve the corporate governance system through the legal system or promoting the voluntary adoption of good governance practices (Claessens and Yurtoglu, 2013; Klapper and Love, 2004). Despite the role of the institutional environment on corporate governance, an important heterogeneity of firm practices exists within national boundaries. Indeed, many firms integrate corporate governance practices beyond those determined by law or adopted by other firms. Thus, the voluntary adoption of best governance practices in specific markets is a relevant line of study (Aguilera and Jackson, 2003). Unlike Anglo-Saxon countries where corporate ownership is dispersed, the ownership structure in most other countries is much more concentrated with few shareholders owning a significant fraction of shares (Attig et al., 2009; Holderness, 2009; La Porta et al., 1999). Thus, unlike the primary agency problem of the manager–shareholder relationship in economies with dispersed ownership, the concentrated ownership and the relations between large and minority shareholders in economies with concentrated ownership create a principal–principal agency problem (Renders and Gaeremynck, 2012; Young et al., 2008).

Introduction

Methods

Results

Discussion

References

Abstract

Objectives To analyze the geographic inequalities in life expectancy (LE) and the probability of survival up to 40 and 60 years in Brazil between 1991 and 2010, to partition the variance of these indicators by including municipalities, states, and macroregions in the analysis, and to test the association between municipal socio-economic and health services indicators with life expectancy.
Study design Multilevel analysis.
Methods Census data from 1991, 2000, and 2010 were used to calculate the outcomes and the socio-economic variables. Municipalities were separated into centiles according to their values in each outcome. Absolute and relative differences were calculated for each year. Multilevel linear regression models were performed, taking into account three levels: regions, states, and municipalities. Municipal socio-economic and health services variables were included in the model with the 2010 data.
Results All 5545 Brazilian counties showed improvement in the three indicators, but the magnitude varied significantly across the country. The highest gains in LE were observed in the North and Northeast regions. The gap in LE between the 1st and 99th percentile decreased from 19.6 years to 12.2 years. The relative difference also fell, from 1.37 to 1.18. Most counties’ socio-economic and health services indicators were associated with the outcomes and explained 86.7%, 31.2%, and 32.4% of the variation in LE attributable to regions, states, and counties, respectively.
Conclusions The average life expectancy increased between 1991 and 2010. Concomitantly, a reduction in geographic disparities was observed. The counties’ socio-economic and health services variables explained much of the variation of the outcomes in 2010.

Introduction

Globally, life expectancy (LE) has increased substantially throughout the twentieth century and the first decades of the twenty-first century. Between 1950 and 2017, the LE went from 48.1 to 70.5 years among men and from 52.9 to 75.6 years among women.1 Brazil follows the same pattern in LE, increasing from 36.5 to 75.4 years between 1930 and 2015.2,3 This indicator reflects changes in the living conditions of the population, including increases in income, improvements in educational level and sanitary conditions, and advances in medicine.1 However, at the same time that LE is increasing, and humanity is expanding its knowledge of how to live longer, the literature has shown an increase in the geographic and socio-economic inequality of LE within many countries. In Belgium, the educational difference in LE (and LE without disabilities) increased between the 1990s and 2000s.4 The widening of social inequality in LE and/or quality-adjusted life expectancy (QALE) was also observed in Denmark (1980se2010s),5 United States (1980se2010s),6 England (1980se2010s),7 Netherlands (2000se2010s),8 Estonia (1980se2000s),9 New Zealand (1980se2000s)10 and Russia (1980se2000s),11 whether between regions or populational groups. Brazil has been one of the most unequal countries in the world for decades.

1- Introduction

2- Research model

3- Method and data

4- Results and discussion

5- Conclusion and implications

References

Abstract

As we can see in recent studies on mobile banking, there is an increasing number of papers addressing this new technology. Mobile banking contributes to the quality of life of people living in both developed countries, and also in emerging economies. In this context, we develop this paper in order to compare the determinants of mobile banking use between respondents from two countries with different levels of development: Brazil and the United States. Our theoretical model includes six variables as determinant factors of mobile banking use. In order to analyze path coefficients and test the six hypotheses, we employed a structural equation model. We also employed a quantitative test (multi-group analysis) to analyze the difference of path coefficients between the models of the two countries. The main results indicate similarities among the perceptions of the respondents that participated in the survey, but differences in coefficient magnitude.

Introduction

Technological and internet development changed the way in which financial services are offered and used (Bhatiasevi, 2015; Laukkanen, 2016; Lee & Chung, 2009; Oliveira, Faria, Thomas, & Popovič, 2014), especially when we take into account mobile internet and mobile technologies (Bons, Alt, Lee, & Weber, 2012; Ha, Canedoli, Baur, & Bick, 2012; Sharma, 2017). In a set of new banking channels offered by banks (Calisir & Gumussoy, 2008), we can highlight mobile banking (Mohammadi, 2015). It consists of using mobile devices to contact banking services through wireless connection (Afshan & Sharif, 2016), and represents a worldwide phenomenon (Shaikh & Karjaluoto, 2015) with important implications for current and future financial transactions (Kishore & Sequeira, 2016). Mobile banking “means that users adopt mobile terminals to access various payment services, such as account balance enquiry, transference, bill payment and financial management” (Zhou, 2012a, p. 1518Zhou, 2012aZhou, 2012a, p. 1518). It has a considerable value for customers and for banks (Baabdullah, Alalwan, Rana, Kizgin, & Patil, 2019). Therefore, this technology can respond to some customers’ needs, such as performing banking activities without going to an ATM or bank branch. Both customers and banks are benefited by mobile banking services, such as online money transfers, automatic check payments, personal savings plans, bill payments, timely information, unlimited remote access, and immediacy, among others (Afshan & Sharif, 2016; Aker & Mbiti, 2010; Baptista & Oliveira, 2015, 2016; Laukkanen, 2016; Yuan, Liu, Yao, & Liu, 2014). Mobile payment services (Kapoor, Dwivedi, & Williams, 2015), mobile government (Shareef, Kumar, Dwivedi, & Kumar, 2016) and short messaging services of mobile phones (Shareef, Dwivedi, Kumar, & Kumar, 2017) are also among the benefits of mobile technologies. This growth in the use of mobile devices has a positive effect on the demand for mobile banking (Veríssimo, 2016). Therefore, several studies have been developed in order to improve the public’s understanding of mobile banking adoption. Promoting competition for innovative solutions in emerging economies, such as mobile banking, can contribute to the deepening of financial services (Cole, Sampson, & Zia, 2011). Furthermore, this technology can be effective in extending financial services to non-urban regions (Gurgand, Pederson, & Yaron, 1996). So, emerging technological innovations can reduce costs for banks and increase quality of services that they offer to customers (Cull, Demirgüç-Kunt, & Morduch, 2009), especially due to the lack of financial infrastructure in developing countries (Jack, Ray, & Suri, 2013), facilitating financial inclusion and economic growth (Kishore & Sequeira, 2016).

1- Introduction

2- Airport branding and the tourist experience

3- Materials and methods

4- Results and analysis

5- Conclusions

References

Abstract

This study examines the passengers perceptions of Tom Jobim International Airport – RIOgaleão branding strategies and its impact to their experiences in light of the airport branding elements proposed by the literature. To achieve these aims it was conducted a semi-structured interview with the airport’s branding manager and a questionnaire with the passengers (n = 92). The findings showed that the airport’s new management company has been employing tourist branding strategies using a mix of elements, but it is possible that these actions have had the main objective of raising the airport to international service standards, whereby the operation of terminals by large companies is a trend. It was also concluded that some of the airport branding elements (i.e. logos and slogans) are well developed and represent a higher impact on passenger experience, while others (i.e. retail pricing strategies) require further attention and new approaches in order to improve passenger experience in the terminal.

Introduction

Tourism is closely linked to transportation. According to Lamb and Davidson (1996), transportation is one of the three fundamental components of tourism, the other two being the tourism product (supply) and the tourism market (demand, or the tourists themselves). Technological innovations in means of transport have been key to the evolution of tourism, with air transport being perhaps the main contributor to the development of tourism in the world (Lohmann et al., 2013; Lohmann & Panosso Netto, 2012). Because of the growing competition among airports for travelers and cargo, airport managers realize the need to invest in innovative and more focused marketing strategies. One of the differentiation strategies adopted by airports is branding. Although this concept is widely discussed in the airport marketing arena, academic studies of airport branding are still rare. Some noteworthy examples of research in this area are the works of Tse (2009) and Castro (2015). The former, an MBA thesis from the University of Calgary, examined the branding of Canadian airports, while the latter, a doctoral thesis from Rio de Janeiro Federal University, investigated airport branding as a tool to promote tourist destinations. Tom Jobim International Airport – RIOgaleão is the gateway to the city of Rio de Janeiro and one of the main airports in Brazil in terms of passengers handled. In April 2014, the expansion, maintenance and operation of the airport were the subject of a privatization auction, and the winning bidder was Consórcio Aeroportos do Futuro, a consortium formed by the Brazilian construction company Odebrecht and the airport operator Changi Airports International from Singapore, acquiring a 51% stake, while Infraero, the Brazilian government’s airport operating company, retained 49% (RIOgaleão, n.d.). Odebrecht sought to sell its share in 2017 following its implication in a corruption scandal involving the Brazilian government. China’s HNA Infrastructure announced that it had acquired control of the airport management company, but it was unable to obtain the requisite authorization from the Chinese government in a timely manner. Thus, all private participation in the airport was ultimately held by Changi Airports (Rittner, 2017). The new management team adopted a commercial vision with a more diversified outlook, treating passengers as customers rather than mere airport users. Thus, the new airport management strives constantly to identify the needs and expectations of customers so they will have pleasant and memorable experiences (Halpern and Graham, 2013).

1- Introduction

2- Theoretical background

3- SSM and its relation to the human competences: a systematic review of the literature

4- Method

5- Results

6- Discussion

7- Conclusion and final remarks

8- Limitations and future studies

References

Abstract

Purpose – The purpose of this paper is to identify how human competences are associated with sustainable strategic management (SSM) within organisations. Design/methodology/approach – This is a qualitative study in two phases: first, a theoretical phase is developed, resulting in a proposal for the role of human competences in organisational sustainability; second, an empirical phase including instrumental case studies of two large, sustainability-oriented Brazilian companies. Data were obtained from interviews and companies’ reports. The authors used Atlas.ti software to perform the thematic content analysis.
Findings – Despite the importance of human competences in SSM, the authors find evidence that this concept has not been developed, even for companies with a consolidated position in sustainability. Human competences are a requirement for effective SSM.
Research limitations/implications – Coexisting elements within an organisation, often referred to as elements of organisational and human behaviour, can influence the dynamics of the expected interrelationships between human competences and sustainability management, in addition to the influencing factors presented in this study.
Originality/value – In general, studies advocate that the relationships among organisational competences, human competences and organisational strategies must be aligned and reinforced. Nevertheless, these relationships are not that solid as they should be as stated in both the literature and the conventional discourse of practitioners.

Introduction

Sustainability has been understood and defined in different ways and from different perspectives (Glavič and Lukman, 2007). The outcome of a worldwide survey among business executives (Lacy et al., 2010) shows that sustainability in organisations is perceived in two ways: the first, by understanding the Brundtland Commission Report, when it refers to considering the needs of future generations, by preserving natural resources today (WCED, 1987); second is the triple-bottom-line (TBL) approach that could lead an organisation to contribute to economic prosperity, environmental quality and social justice, simultaneously (Elkington, 1998). In this paper, we understand organisational sustainability as being the demonstration of the systemic and balanced integration of social, environmental and economic aspects of business strategy. Regardless of the way companies understand sustainability, this broad-reaching concept should be an important component of their strategies. Previous studies have discussed the association between strategy and sustainability within organisations (e.g. Borland et al., 2016; Fowler and Hope, 2007; Hart and Dowell, 2011; Husted and Allen, 2007; Parnell, 2008; Porter and Kramer, 2006).

In sugarcane crops, several agricultural pesticides are applied simultaneously, and a set of these can be detected in groundwater and surface waters, characterizing a contamination by pesticides mixtures with different concentrations in these bodies of water. Thus, the aim of this work is to estimate the gray water footprint of the pesticide mixture (herbicides) used in a dystrophic Yellow Ultisol in a sugarcane cultivation system, in Pernambuco, Brazil, based on the toxicity of each pesticide used in the mixture. For this objective, the model proposed by Paraiba et al. (2014) was used, where the gray water footprint is determined by physicochemical characteristics of the soil and pesticides, the pesticide application rates (dose), and the lowest value of the effective mean dose of these substances in a population of organisms (EC50). The gray water footprint of the pesticide mixture was 1.32
105 m3 ha1 . The highest volumes of gray water and higher ranks of the mixture were due to Amicarbazone and Hexazinone, with 1.05
105 m3 ha1 (r ¼ 5) and 3.71
104 m3 ha1 (r ¼ 4.6), respectively, and the lowest values were due to Paraquat and Glyphosate, with gray water footprint of 1.64 and 8.43 m3 ha1 , respectively. The gray water footprint for the yield of the sugarcane crop was estimated at 1731.1 m3 t 1 , considered a high value for the gray water footprint of the sugarcane, demonstrating how much this crop can demands water resources to dilute its load of contaminants.

Introduction

There is currently a strong and unavoidable commitment to protecting water and its natural characteristics, as well as the fulfillment of human needs, such as: obtaining food in quantity and quality, fibers, fossil fuels, biofuels and biomass, industry, among others. Moreover, the global production of biological energy resources is expanding and accelerating the growth of agricultural production. As a consequence of these demands, water scarcity represents a major commercial and environmental concern worldwide (Popp et al., 2014). In the agricultural sector, the increased use of technology to produce food, fiber and fuel, for example, has contributed greatly to the productivity gains of agricultural crops (Brodt et al., 2011). However, the inappropriate use of these same technologies as, for example, pesticides, could jeopardize the developments observed in the Agricultural sector (Damalas and Eleftherohorinos, 2011). About the sugarcane culture, Brazil is the world’s largest sugarcane producer, being responsible together with India, for more than half of the production of this commodity on the world. Despite the relevance of the sugarcane crop and its economic results for Brazil in terms of trade balance and also GDP, it is necessary to take into account the environmental aspects resulting from the cultivation of this crop. Studies have shown that the sugarcane crop has negatively impacted the environmental compartments, as well as its biotic and abiotic components (Liboni and Cezarino, 2012; Pignati et al., 2017).

Innovation has been the main driver of economic growth as it plays an increasingly central role in firm performance. Incentivising innovation by governments is essential to stimulate investment by companies, covering part of their R & D costs, and minimising their financial risks. There is, however, limited understanding of how innovation incentives are perceived by the companies. This paper examines the perceptions of technology firms, and the views of key actors about public incentive schemes for innovation in Australia and Brazil. The study finds that: (a) Direct incentives are perceived as critical for increasing innovation capabilities of firms; (b) Where tax incentive and infrastructure development schemes are the most preferred incentive programs among the firms; (c) However, despite the former two findings, effectiveness of existing incentive programs has been marginal in fostering innovation significantly in the studied countries. These findings imply that Australian and Brazilian governments should further focus on the design, promotion, and delivery methods of the innovation support mechanisms.

Introduction

Today’s most advanced economies are fundamentally knowledgebased (Baum et al., 2009; Carrillo et al., 2014; Dunning, 2000). As Burton (1999) indicates, under the knowledge capitalism the gap between rich and poor countries is rapidly expanding; where knowledgeintensity is also leading to a growing gap within our societies. Promoting innovation through research and development (R & D) is seen as a useful method to narrow this gap (Byun et al., 2017; Yun et al., 2016). Many scholars see innovation as the main driver to establish a competitive edge and generate economic growth (Cooke and Leydesdorff, 2006; Pancholi et al., 2014, 2015). The growing dependency of wealth creation on intangibles is making the global economy more fluid and volatile, and the capacity to access and combine new and existing knowledge effectively for innovation has become highly important for the competitiveness of firms, cities/regions, and nations (Huggins, 2011; Lonnqvist et al., 2014; Wolfe and Bramwell, 2008). Innovation provides a company with a relative advantage over the competition (Betz, 2003). Beyond an advantage, particularly in the global knowledge economy, for many firms innovation is the key to survival (Doran and Ryan, 2012). Since innovation leads to more innovation, firms that invest in R & D and build technological and organisational capabilities are likely to induce further innovation (Baumol, 2002). However, stated by Guan & Yam (2015, p.273), “investors are usually anxious to obtain quick and safe returns on their investments, and the high R & D costs and risks involved in research keep many investors away”. Therefore, government innovation support mechanisms—such as government regulations, grants, subsidies or other financial incentives—are critical for many firms to invest in innovation generating activities (Leiblein and Madsen, 2009; Scotchmer, 2004). The governments of OECD member countries fund about 30% of R & D expenditure by companies in their countries (Thomson and Jensen, 2013).

1- Introduction

2- The framework: global production network (GPN) and corporate strategies

3- Bridging categories: corporate strategies in GPNs

4- Vale S.A. in Itabira

5- Corporate strategies

6- Final remarks

References

Abstract

We argue that the power exercised by transnational corporations is context-dependent and that corporate strategies are embedded in institutional settings and related to non-economic forms of action. We apply the Global Production Network framework, introducing the notion of corporate strategy. We focus on the mining sector, assessing Vale S/A’s capacity to influence political decisions. The research is based on a literature review, analysis of documents, and fieldwork in Itabira, Minas Gerais state (MG), Brazil. We found that relationships involving corporations, institutions and social movements are framed by embeddedness conditions, power capabilities, and continuous value capture, locking actors into a well-established discourse on development. In addition, we briefly apply this framework of analysis to link the case findings to the disaster that took place in Brumadinho (MG), in January 2019.

Introduction

This article examines the links between the capacity of transnational corporations (TNCs) to exercise power and deal with relational pressures exerted by non-economic actors, all of which are rooted in institutional environments. The central hypothesis is that the power exercised by TNCs is context-dependent: as far-reaching as their economic action may be, corporate strategies are invariably embedded in institutional settings and related to non-economic forms of action. Therefore, the different ways in which these strategies are designed and implemented are decisive for a TNC’s prospects of ensuring ongoing value capture. We focus on the mining sector and on a major iron ore producer, Vale S/A, in order to provide an account on how relationships are framed by embeddedness conditions, power capabilities, and continuous value capture, locking economic and non-economic actors into a well-established discourse on mining and development. In the paper, we use relational approaches focused on social and political actors in order to provide a detailed scenario of interaction. We apply the Global Production Network (GPN) framework, critically employing the key categories of embeddedness, power, and value to understand the extractive industry. Also, we introduce the notion of corporate strategy, which accounts for Vale’s capacity to resist local pressures.

1- Introduction

2- Materials and methods

3- Results and discussion

4- Conclusions

References

Abstract

Within the context of electricity supply in indigenous communities in Brazil, this work presents the experience of the Kalapalo ethnic group, living in the Aiha village (Xingu indigenous land), with photovoltaic energy in the scholar environment. Besides being the most adequate resource for a sustainable energy supply in the village, it is in tune with the social and cultural aspects of its people, being a desired alternative by the community. The natives themselves chose the Aiha Central Indigenous State School to house a pilot project, which brought clear improvements in working conditions, teaching and learning. The main purpose of the present work was to evaluate the contributions that the photovoltaic energy brought to the educational actions in the village. To that end, the indigenous teachers participated in the definition of the content to be measured, allowing the methodology used (and its appropriate statistical treatment) to prioritize the perceptions and expectations of the students and the community. The arrival of electricity had an overall positive impact, allowing indigenous people to associate scholar activities with fishing and agriculture, to conserve food and have audiovisual resources available for the classroom and the community.

Introduction

According to the Energy Research Company (EPE), in 2017, the share of renewable sources in the Brazilian energy matrix remained among the largest in the world (42.9%). Sugarcane biomass, hydropower and firewood accounted together for 37% of this supply, while 5.7% were related to other renewable sources, including solar energy (0.4%). Despite its relatively small percentage within the Brazilian energetic context, the solar energy supply had a substantial increase of 875.6% from 2016 to 2017. This is in line with a global trend of photovoltaic energy growth, made possible due to improvements in materials and technology, market introduction programs and government incentives (Zahedi, 2006). Since 1999, governmental programs for rural electrification provided electricity access to millions of rural inhabitants in Brazil. Nevertheless, in 2015, approximately 155.000 rural houses remained without electricity in the Amazon region, as the expansion of the existing network couldn’t reach isolated communities. For instance, the legal Amazon area has great potential for the implementation of renewable energy routes, however, the supply via special projects is challenging. (Sánchez et al., 2015). Restricting the analyses universe to the Brazilian indigenous communities, several indigenous people, due to the growing contact with the urban environment, are exposing their energetic needs. These needs are comparable with their own concepts of development, as reported by Gallois (2005) on a previous analysis on development and sustainability in indigenous communities. The current lack of assistance in this regard intensifies the exodus of young indigenous, which subsequently impairs the preservation of their cultures. In that way, a detailed study on the electricity demand in indigenous communities is fundamental, as such traditional cultures pass through processes of broader dimensions. (Bartolomé, 1991).

Purpose – The purpose of this paper is to analyze the impact of interstate migration of individuals with different qualification levels on human capital formation in the migrant’s place of origin. Design/methodology/approach – A dynamic panel model with data from the National Household Sample Survey (Pesquisa Nacional por Amostra de Domicílios (PNAD)), between 2001 and 2013, is used. Findings – The results indicate that the migration of high-skilled people boosts school attendance in fifth grade elementary school and first year high school, but it does not affect the levels of those entering first year in higher education. However, the migration of low-skilled workers discourages people from entering higher education, as those living in less developed areas do not need higher education qualifications to get higher incomes. Thus, they migrate to developed areas with the education levels they already have. The brain gain hypothesis is not, therefore, confirmed in the context of higher education attendance. Originality/value – This paper’s contribution is its investigation into the effect of interstate migration on human capital formation in Brazil, through testing the brain gain hypothesis in a national context. In addition, it also analyzes the impact of the migration of people of low and intermediate qualification levels on human capital, with a view to verifying if the mobility of people with other levels of qualification could discourage the formation of human capital.

Introduction

The literature on economic growth considers that the accumulation of human capital is a decisive factor in determining growth. The mobility of such capital between regions can affect both human capital accumulation and the economic development of the different locations. Liu and Shen (2014) considered that an influx of people with high education levels can accelerate the accumulation of human capital, facilitate innovative activities and improve the potential for endogenous growth in the receiving areas. However, earlier studies on internal migration did not deal with migrants’ qualification levels, since they only considered the necessary transfer of labor surplus from rural to urban areas (Lewis, 1954; Todaro, 1969; Harris and Todaro, 1970). According to Bildirici et al. (2005), in the mid-1960s, when England began losing a significant number of people with high levels of schooling to North America and other countries, an interest in researching the migration of skilled labor was awakened. From then on, international literature has studied the phenomenon known as the brain drain, the migration of the skilled from developing to developed countries (Beine et al., 2008). Beine et al. (2011) considered the skilled to be those with post-secondary education, while Di Maria and Lazarova (2012) considered them as those with higher education. The literature on the brain drain considers that such migration has certain repercussions, especially for the migrant’s country of origin. Some authors claim that this migration damages these countries as it reduces the stock of human capital and affects the well-being of the remaining population (Grubel and Scott, 1966; Bhagwati and Hamada, 1974). However, from the 1990s onwards, authors, such as Mountford (1997), Vidal (1998) and Beine et al. (2001, 2008, 2011), proposed new approaches, according to which the migration of the skilled from developing to developed countries stimulates the formation of human capital in their country of origin. This became known as beneficial brain drain or brain gain. As the returns from education are higher abroad (in the migrant’s country of destination), Beine et al. (2008) claimed that migration perspectives can induce more people to invest in education at home, with a view to migrating in the future. Such an occurrence would have an incentive effect (called brain gain), which could be superimposed on actual emigration and lead to a net gain for the source country (beneficial brain drain). In the context of internal migration, where barriers to mobility tend to be lower, people are induced to seek higher remuneration for acquired human capital and can leave their state of origin (Bezerra and Silveira Neto, 2008). When such people have higher education levels and migrate to more developed regions, there can be a brain drain, whose consequences for the source areas could be similar to those of international skilled migration.

Surveys usually draw a line between legal under-reporting of tax obligations, known as tax avoidance, and illegal undervaluation, or tax evasion. In the field of economics, however, it is impossible to distinguish between the two (Lipatov, 2005). In this situation, it makes sense to split these understatements into simple and sophisticated, rather than into evasion and avoidance. Simple tax evasion means not using either specialized accounting or financial specialists. Fiscal responsibility of substatements that require special knowledge will be called sophisticated tax evasion [sophisticated tax evasion: Lipatov (2005)]. It is noteworthy that there is no measurement of any type of tax evasion available. Schneider (2006), for example, used informal sector as a proxy to tax evasion. Sophisticated evasion prevents such attempts, because arrangements that are more complex are being considered. Therefore, we observed large cases of inspection and audit in proportion of tax revenue from taxpayers in total tax revenue. In the US, as noted by Slemrod (2004), the latter US fell from 6.4 percent of GDP in 1951 to less than 1.5 percent of GDP in recent years. Indirect evidence for the maintenance of sophisticated evasion is provided by the fact that the largest taxpayers in the US have paid less tax in the last three years, even when they increased yields, as shown by Browning (2004). To solve this problem, many countries have made tax reforms and introduced revenue mobilization (Bekoe et al., 2015). However, academic papers in this area are scarce. Tax evasion with specialists has increased in all sectors, because they need to submit their reports to audits by tax authorities regularly (every three years in most countries). Thus, they used an specialist to guarantee a tax evasion successful (Lipatov 2005). This does not mean that taxpayers are fully protected against the actions of the tax authorities, as has been highlighted by several scandals over the years. Dibra (2016) has prepared a wide collection of material on such scandals, which include the cases of Enron and Parmalat: probably the most famous cases. In addition, conventional tax havens represent sophisticated evasion. Johnston (2003) and Blackburn et al. (2010) showed that sophisticated tax evasion causes corruption and presents problems for economic development. Recently, the use of sophisticated tax evasion has gone beyond corporate boundaries to include individuals with high net worth and high taxable income. These individuals use sophisticated evasion that is difficult to detect because it requires consideration of many legal entities, some of which either may be in another tax jurisdiction (another city, state, or country) or have been settled at the time of the audit (Klepper et al., 1991; Erard, 1993). The economic literature to date contains several contributions to analyze tax evasion and specialists. Reinganum and Wilde (1993) showed the potential of specialists to reduce cost statements. Using a game theory approach, they conclude that tax audit reports prepared by specialists are more effective than other tax audits. In the most recent research, Crocker and Slemrold (2005) suggested that effects of repressive policies depend on whether the agent is penalized. Lipatov (2005) analyzed the problem of tax evasion and shows that tax authorities must conduct more intense auditing of those taxpayers who do not coordinate their evasion decisions jointly. In Brazil, Arbex and Mattos (2012) studied an ideal tax audit policy in an economy where consumers are encouraged to require tax reports of Brazilian companies through. The results of their study showed that these discounts are positive and more effective than is the probability of audit by the State. Del Vecchio Junior (2012) showed that game theory is an important addition to the existing management practices in Organization of the Military Police of São Paulo, Brazil.

Introduction

Innovation and learning in the small business environments

Method

Analysis and discussion of results

Conclusions

Conflicts of interest

References

Abstract

This study aimed to present the most relevant cognitive factors that influence innovation in activities of small businesses participating in the Local Innovation Agents program in Rondônia (Amazon, Brazil). Cognitive maps were used as a methodological approach for the study of a group of small businesses within the context of the project. The results indicated the existence of 14 relevant factors mentioned by the businesses assessed, highlighting two influence factors mentioned by all participants in some casual relationship, therefore, a consensus: “need for survival” and “knowledge and experience”. These factors indicate, respectively, motivation and innovation process management of the companies studied. The different relations among the factors allowed identifying two groups within the program. They differed primarily in regard of willingness to innovate and development of learning levels that influence innovation activities resulting from the interaction with the program’s agents.

Introduction

Innovation that results in an endogenous economic development is an alternative paradigm to the neoclassical mainstream economic theory. It is very effective in explaining inequalities between nations. It has grown in importance also for the theory of organizations, whose main objective is to understand the sources of innovation within organizations (Bastos, Souza, & Costa, 2008; Goodhew, Cammock, & Hamilton, 2005; Pundt, 2015; Swan, 1997), and support organizational and institutional environments in which innovations occur (Braga & Forte, 2016; Conceic¸ão, 2008; Mais,Carvalho, & Amal, 2014; Possas, 2008). Discussions involving relationships between institutions and entrepreneurial and innovation activities are still a fertile field for discussion due to the evident existing gaps. However, recent studies on innovation (Carvalho, Silva, Póvoa, & Carvalho, 2015; da Silva Néto & Teixeira, 2011, 2014; Desidério & Popadiuk, 2015; Rodrigues et al., 2014) have focused on presenting the types of innovations performed, their development processes or measurement mechanisms, but neglected to discussthe reasons why a business decides whether or not for the development of innovation activities. Moreover, this lack of debate is even more evident when the study locus are micro and small businesses (MSBs), which have received little attention in innovation studies despite political and economic incentives and the important role they play in economic and social development (Forsman, 2011; MDIC, 2013). An example of such political and economic incentives to MSBs in Brazil is the Local Innovation Agents program (LIA program). It was created in 2009 by the Brazilian Support Service for Micro and Small Businesses (Sebrae) to promote innovation in the business sector and consolidate a culture of innovation through a continued practice of innovation activities in small businesses under the monitoring of selected and trained agents for such purpose. From 2012, the program has expanded due to the support of the National Scientific and Technological Development Council (CNPq). According to CNPq (2015), over 90,000 businesses in Brazil were served up to the end of 2014. The program has an investment forecast of R$ 320 million for the period.