📈 economics

An Activity-Based Costing Framework for Occupational Safety and Health Management Costs in Modular Building Installation

This study proposes and validates an Activity-Based Costing framework that aligns Korean occupational safety and health management costs with the specific, repetitive hazard cycles of modular building installation by linking statutory resources to measurable work activities, thereby enabling traceable, causally driven, and internally consistent cost allocation.

Jeong-Hoon Lee2026-09-08
📈 economics

Determinants of gendered poverty differentials in Latin America: a dynamic panel and recursive local projections approach

This study utilizes dynamic panel regressions and recursive local projections on 14 Latin American countries from 2001 to 2021 to demonstrate that while labor productivity reduces gendered poverty differentials, aggregate economic growth does not necessarily narrow them, and the impact of macroeconomic shocks varies significantly across countries due to distinct institutional and socio-economic structures.

Luis Eduardo Mella Gómez2026-09-08
📈 economics

Beyond One-Size-Fits-All: Decoding Heterogeneous Driving Factors of Urban Innovation in China through Interpretable Machine Learning

This study employs interpretable machine learning to reveal that urban innovation capabilities in China are driven by heterogeneous, nonlinear factors—such as innovation network density, economic density, and R&D investment—whose relative importance and activation thresholds vary significantly across city sizes, development stages, and administrative hierarchies, thereby advocating for tailored, context-sensitive innovation policies.

Mingming GUAN, Kaile JIANG, Bangjuan WANG, Yuting HOU2026-09-08
📈 economics

Transforming Strategic Green Resources into Corporate Sustainability Performance through Green Innovation in Indonesia's Palm Oil Industry

This study of Indonesia's palm oil industry reveals that while Green Human Capital and Green Capability directly enhance Corporate Sustainability Performance, Green Innovation acts as a selective mediator that translates Green Capability and Green Knowledge Management into sustainability outcomes, whereas Green Human Capital follows a distinct, non-mediated pathway.

Muhamaad Firdaus, Mafizatun Nurhayati, Mochamad Soelton2026-09-08
📈 economics

Identifying the effects of health insurance coverage on health care use when coverage is misreported and endogenous

This study utilizes linked survey and administrative data alongside multiple econometric methods to demonstrate that misreporting of private health insurance status significantly biases estimates of its impact on healthcare utilization, often leading to substantial overestimation of the effect on primary care and specialist visits.

Ha Trong Nguyen, Huong Thu Le, Christopher Blyth, Luke Connelly, Francis Mitrou2026-09-08