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Due to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate the direction of the association between Brazilian PCON firms and their level of information disclosed in the fight against corruption. This study is conducted in a developing country with a weak judicial system where board members or directors with political connections can operate without any oversights.

The authors empirically test our hypothesis that voluntary anti-corruption disclosure is negatively associated with political connections. Content analysis, Wilcoxon Rank and Pearson Correlation were employed in a sample of 30 companies that belong to sectors with the highest risk of corruption, between 2014 and 2016, the period of Brazilian elections. A sample of 90 observations is used with data collected from annual reports of companies listed on the São Paulo Stock Exchange in Brazil.

The study’s results indicate a positive and significant association between the level of voluntary anti-corruption disclosure and corporate political connection, confirming our second hypothesis. PCON firms could seek to improve their legitimacy after recent corporate corruption scandals discovered in Brazil where government members participated in the schemes of bribe and money laundering and embezzlement. Although our sample is composed of firms in industries of high corruption risk, which could increase bias, the results improve the literature with empirical contribution that has given little attention to the issue.

The latest corruption scandals in Brazil showed that companies were involved with government officials, corruption is one of the country's biggest issues for diverting public resources to basic needs such as education and health. The relationship between political connections and voluntary disclosure is an open empirical question, particularly dealing with anti-corruption. The study’s findings bring light on the subject, which deserves greater attention not only from researchers but from the society that is most affected by corruption.

The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.

The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.

The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.

The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.

The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

The purpose of this paper is to look at the origins and development of organized crime in Brazil.

The authors draw on their experience working in law enforcement for many years in Brazil.

The paper outlines the major crimes committed by organized crime in Brazil and the structure of the main organization carrying them out.

The research concentrates on São Paolo and further research needs to be done.

This is the first attempt to put the development of organized crime in Brazil into a historical and developmental context.

Population worldwide has experienced several challenges related to sustainable development, such as scarcity of natural resource, unsustainable consumption, poverty, injustice, violence, social inequality and natural disaster (including floods, tsunami and landslide). These issues interfere in sustainable development and target to achieve societal balance, structuring without compromising economic and environmental resources of future generations. The higher educational institutions are included in this context because they play a role in professional training and in education to promote sustainable practices. The higher educational institutions can assume a prominent position in the 2030 Agenda implementation for sustainable development of the United Nations, especially in the Goals 4 and 10, quality education and reduced inequalities, respectively. The purpose of this research study aims to develop a literature review and analyze the higher educational and sustainable themes, involving the Brazilian scenario.

This research study develops a literature review based on researches that involve higher educational and sustainable themes in the Brazilian scenario. Inclusion criteria are papers in English, with the search equations in their titles, and peer-reviewed papers. Paper publication year was not an exclusion criterion. This research aimed to understand opportunity and challenge processes in the Brazilian higher educational institutions and their actions, so that the Sustainable Development Goals are completely achieved and the 2030 Agenda for sustainable development is fulfilled. For this, a research central question was established: What are the opportunities and the challenges to achieve the 2030 Agenda for sustainable development in the Brazilian higher education?

A total of 636 papers were recovered. The “Higher Education AND Opportunities,” “Higher Education AND Challenge,” “Higher Education AND Challenges,” “Higher Education AND Opportunity,” “Brazilian AND Higher Education” and “Brazil AND Higher Education” search equations found, respectively, 165, 146, 131, 74, 62 and 25 papers, involving 94.8% of the total number of the papers found. The papers recovered enabled the vision of five clusters: policy; inclusion; culture; relationship; and environment, society and economy. The paper analyses found that innovation process, sustainable practical implementation and holistic look, involving professors and students, can allow the 2030 Agenda achievement.

The authors of this research study presented a framework based on the literature analyzed through five clusters: policy; inclusion; culture; relationship; and environment, society and economy, considered from opportunity and challenge perspectives. The authors introduced and discussed the Brazilian higher educations and their opportunities and challenges. The Brazilian panorama was linked with the 2030 Agenda for sustainable development, in specific, with the Goals 4 and 10. Implications of this research study are related to the higher educational opportunities and challenges in policy, inclusive, cultural, sustainable and relationship contexts, involving governmental and nongovernmental sectors, professors and students for the Brazilian educational improvement.

This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Ceará, during the period 2012–2021.

The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology “Internal Environment” component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.

Existence of management practices that corroborate the essentiality of internal control in Ceará.

The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.

Contributions on control on constitutional-legal bases for other Brazilian Federation States.

Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.

The originality of the research is in demonstrating the essentiality of internal control in the State of Ceará, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.

The purpose of this study is to evaluate the yield, physico-chemical and microbiological parameters during the shelf life of the Minas Frescal cheese hand-manufactured by family farms.

In the milk, analyses of total bacterial counts, somatic cell counts and centesimal composition were performed. The milk coagulation was analyzed, with different curd times (40, 80 and 120 min), with respect to the proximate composition, pH, titratable acidity, yield and microbiological counts. The means were compared using the Tukey test with a significance level of 5 per cent. The most probable number of microorganisms were also determined in water.

The results for milk quality were within the requirements established in Normative Instruction 62, except for total dry extract. It was found that curd time did not influence the protein and fat in dry matter contents; however, the ash content in cheese of 40 min of curd time (2.8 g/100g) is significantly higher (p = 0.02) than the values found for the other curd times. The same behavior was observed for moisture content (p = 0.04). The parameters determining the cheese quality were outside the standards for human consumption, but this result is directly related to the water conditions, which were outside of potability levels. To meet the requirements established in the legislation, dairy products must follow strict standards of quality hygiene, both the raw material (water, milk) and their employees who act directly in the process.

For the preparation of the Minas Frescal cheese, it takes several steps, from obtaining the milk to the product ready to be consumed, so the importance of doing this monitoring and evaluating its quality.

Employees in the private, public, and third sectors have experienced an increase in stress over the years. Amongst the sectors, people working in hospitals and other healthcare facilities were put under severe stress during the COVID-19 pandemic. Indeed, the World Health Organisation has clearly stated that defending people's mental health at this particular time of restless pandemic growth is an absolute necessity. The purpose of this article is to assess the perceived work-related stress (WRS) of healthcare workers (HCWs) as a result of the spread of COVID-19, as well as how a leadership role can help to reduce WRS.

Based on a multiple case study approach applied to two Italian health-care facilities, the questionnaire results were subjected to a regression analysis.

The results show an association in HCWs between the perception of supportive leadership and the perception of negative psychosocial risks whose exposure can lead to manifestation of WRS during COVID-19 pandemic.

The study addresses the role that the perception of supportive leadership can play in reducing exposure to occupational psychosocial risks in a sample of healthcare professionals.

This article aims to analyze the workers' probabilities of following their parents’ occupational legacy and whether these individuals are paid differently compared to those who opted for occupations different from their parents, in Brazil.

To that end, the occupational legacy probability equation was estimated as the quantile wage equations with sample selection bias correction and the wage decomposition for Brazil from the microdata of the National Household Sample Survey (PNAD) of 2014. It was found that families have a strong influence on the process of choosing the careers of their children. The average probability of a young person following the occupational legacy of their parents was 41.63%. This percentage is different when analyzing different groups of individuals, such as being male or female, being in a traditional or single parent family, being in an income household lower or higher per capita.

The results also confirm the hypothesis that workers who tend to follow the occupational legacy have lower wages than individuals who choose other occupations and that this may cause a “poverty trap” since the lower the salary quantile, the stronger the “trap” as economically disadvantaged young people tend to follow in their parents' footsteps and to contribute to family income they face a tradeoff, opt between work or study, which ends up disrupting their education and forcing young people to entering the job market early, performing secondary occupations with lower income and arduous work, generating a “vicious cycle of poverty”.

Given the database, we are comprised to its most recent version.

This is the first work on Latin American problem of occupational legacy.

This is the first work on Latin American problem of occupational legacy.

Studies on the performance of agribusiness cooperatives in Brazil focus on economic and financial aspects. The purpose of this paper is to further delve into such studies by investigating which commonly measurable structural production factors (horizontal, vertical and lateral diversification; operating area; number of associates; and time in operation) have greater impacts on the financial performance of such cooperatives.

To achieve such a goal, a survey was conducted with a sampling pool divided by size (annual net revenues of US$ 50 million or higher), and the questionnaire was employed as a method of data collection. The sample was concentrated in the southern, south-eastern and mid-western regions of Brazil; classified by size; and deemed adequate after several adequacy tests.

The results were analysed using Spearman’s correlation, which showed that there were no significant correlations between the structural production factors considered in this study and the economic-financial performance of agricultural cooperatives, which leads to questions about the effectiveness of employing diversification strategies with a conjoint approach. Nonetheless, it was possible to identify several relationships not mentioned in the original hypotheses that might be addressed further in future studies.

The data obtained should be interpreted with caution because heteroscedasticity was detected. Although the cause could not be clearly identified, the presence of heteroscedasticity could mean that smaller and similar cooperatives present similar variation in their diversification and production base strategies.

This work sought to generate knowledge regarding operations management, which was achieved by demonstrating that production diversification in a dynamic and relevant economic sector, that is, agricultural cooperatives, is limited in terms of financial return when performed in an isolated mode. Hence, cooperatives’ production managers should take into account the totality of structural production factors during their planning activities.