Abstract
PurposeRecent years witnessed an exponential growth of the Portuguese real estate market. This growth has generated the need to implement effective management control tools to allow companies to improve their planning and monitoring of activities. Drawing on the agency and goal-setting theories, this paper explores the impact of companies' participative budgeting processes on employee performance in the real estate industry.Design/methodology/approachFor this purpose, a questionnaire was developed and a sample of 116 employees that participate in the budgeting process of real estate organizations collected, with data analyzed using structural equation modelling.FindingsThe results show that participation in the budgeting process has an impact on employees' performance through budget goal commitment, trust and job satisfaction. However, no statistical support was found for the role of budgetary slack in this process.Research limitations/implicationsThis study was conducted in a single industry and is based on self-reported measures of employees that participate in the budgeting process of their organizations.Practical implicationsThe findings highlight the need for real estate organizations to involve their staff in the elaboration of budgets, contributing to a higher level of commitment to established goals, job satisfaction, trust and performance. Real estate organizations should provide adequate working conditions, foster their employees' autonomy and recognize their work.Originality/valueThe findings encourage real estate companies to extend the participation in the budget process to employees and, ultimately, to mitigate the probability of budget failure.

Abstract
Managing multiple knowledge transfers between headquarters and subsidiaries, among subsidiaries, and also within each of these units is crucial for multinational corporations' (MNCs) survival. Therefore, this article aims to uncover the main factors influencing internal knowledge transfers in MNCs-including intra-unit knowledge transfers and transfers between units, namely, conventional, horizontal, and reverse knowledge transfers. To achieve this goal, a systematic literature review (SLR) was conducted to synthesize the content of 85 articles. From a set of 1439 papers, only 85 related to knowledge transfer and knowledge sharing were considered. Based on an inductive thematic approach, eight different research categories and 97 topics were identified. Four different internal knowledge transfers (intra knowledge transfer (IKT), horizontal knowledge transfer (HKT), conventional knowledge transfer (CKT), and reverse knowledge transfer (RKT)) are compared across eight thematic categories and 97 topics. According to the results obtained, the depth of the topics analyzed varies, as does the variety of categories, with RKT being more deeply analyzed than IKT. There is a clear dominance of vertical knowledge transfer (CKT + RHT) over HKT. The exercise of power (e.g., size, knowledge base) still dominates CKT and RKT in most of the studies analyzed, which are traditionally affected by the characteristics of MNCs, HQs and subsidiaries. The debate on HKT is affected by the classical perspectives of power-based relations (e.g., expatriates, size, knowledge base) among subsidiaries. Although important, intra-unit knowledge transfer is greatly influenced by characteristics.

Abstract
Purpose orporate social responsibility (CSR) is an evolving concept which is increasingly being adopted by companies with the purpose of creating sustained organizational growth. However, while the impact of CSR practices on employees' behaviors and attitudes has been recognized over the years, the relationship between CSR practices and employee performance remains underexplored. Design/methodology/approach Drawing on social identity theory and using the partial least squares structural equation method, this research examines the impact of CSR practices on employees' performance in a sample of 171 employees belonging to the construction industry. Findings The findings do not support the existence of a direct relationship between employees' perception of CSR and their performance; instead, they indicate that this relationship is mediated by job satisfaction and organizational trust. Research limitations/implications The data concerns employees' self-reported measures on their perceived CSR and the study was conducted in a single industry. Practical implications Adopting CSR initiatives in company strategies is worthy as the perceptions of employees and their performance is positively influenced by their organization's CSR activities. Managers should properly communicate and involve internal stakeholders in socially responsible practices to increase their awareness. Originality/value This article analyzes the impact of employees' perception of CSR on employees' performance through the roles of employee organizational trust and job satisfaction as mediating variables in a highly socially pressured industry such as construction.

Abstract
Companies focus on achieving high service levels and need to combine short service times with the dynamics between cost and quality. Their transportation systems are therefore a fundamental part; they must be reliable and efficient. This study was implemented in a company of the marine industry, and its final product has special characteristics that require special transportation, i.e., they need a truck with a special structure to be able to transport the boats. This situation causes the vehicle to return empty to the company, a route that the company must support economically. The company has already approached several options with logistic service providers (3PL) without obtaining positive solutions. It is in this sense that the present project arises, which aims to develop a tool for the creation of round-trip circuits, given that in the current context the company intends to acquire a vehicle with reduced environmental impact. In a first phase we analyze the company’s needs based on the unique characteristics of the final product, then we study the existing options on the market. Culminating in the proposal of a vehicle that allows performing a circuit in round trip (distribute the final product and return with raw material and not empty) powered by renewable energy. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Abstract
Retailers must have accurate sales forecasts to efficiently and effectively operate their businesses and remain competitive in the marketplace. Global forecasting models like RNNs can be a powerful tool for forecasting in retail settings, where multiple time series are often interrelated and influenced by a variety of external factors. By including covariates in a forecasting model, we can often better capture the various factors that can influence sales in a retail setting. This can help improve the accuracy of our forecasts and enable better decision making for inventory management, purchasing, and other operational decisions. In this study, we investigate how the accuracy of global forecasting models is affected by the inclusion of different potential demand covariates. To ensure the significance of the study's findings, we used the M5 forecasting competition's openly accessible and well-established dataset. The results obtained from DeepAR models trained on different combinations of features indicate that the inclusion of time-, event-, and ID-related features consistently enhances the forecast accuracy. The optimal performance is attained when all these covariates are employed together, leading to a 1.8% improvement in RMSSE and a 6.5% improvement in MASE compared to the baseline model without features. It is noteworthy that all DeepAR models, both with and without covariates, exhibit a significantly superior forecasting performance in comparison to the seasonal naive benchmark.

Abstract
Evidence of the asymmetric wealth effect has important implications for investors and continues to merit research attention, not least because much of the evidence based on linear models has been refuted. Indeed, stock and house prices are influenced by economic activity and react non-linearly to positive/negative shocks. This problem justifies our research. The objective of this study is to examine evidence of cointegrations between the US housing and stock markets and between the US and European stock markets, given the international relevance of these exchanges. Using data from 1989:Q1 to 2020:Q2, the Threshold Autoregression model as well as the Momentum Threshold Autoregression model were calculated by combining the US Freddie, DJIA, and SPX indices and the European STOXX and FTSE indices. The results suggest a long-term equilibrium relationship with asymmetric adjustments between the housing market and the US stock markets, as well as between the DJIA, SPX, and FTSE indices. Moreover, the wealth effect is stronger when stock prices outperform house prices above an estimated threshold. This empirical evidence is useful to portfolio managers in their search for non-perfectly related markets that allow investment diversification and control risk exposure across different assets.