Mauren Corrêa dos Santos Benites, Ricardo Ribeiro Alves and João Garibaldi Almeida Viana
This study aims to identify how the sustainability of Brazilian Federal Institutes of Education, Science and Technology is implemented.
Abstract
Purpose
This study aims to identify how the sustainability of Brazilian Federal Institutes of Education, Science and Technology is implemented.
Design/methodology/approach
The research is descriptive and quantitative, and questionnaires were used to collect data, which were applied to the campuses and deans of the 38 IFs. The sample selection resulted from a sampling calculation for a finite population, which considered the five Brazilian regions, reaching 248 respondents. To analyze the collected data, descriptive statistics were used to demonstrate the mean, standard deviation (σ) and coefficient of variation of each of the seven axes of the questionnaire and also of the axes and regions jointly; and the sustainability indicator was defined.
Findings
A majority of the analyzed FIs were considered to be medium or highly sustainable. The classifications achieved by the FIs demonstrate that sustainability practices are reasonably present in a significant number of campi and Principals’ Offices.
Practical implications
This study contributes by creating a data collection instrument to measure the sustainability practice, not only in educational institutions but also in any type of institution; and the sustainability indicators created, which make it possible to classify organs and entities in accordance with sustainable initiatives implemented by them.
Originality/value
This study’s authors can highlight the mapping of sustainability implementation in the Brazilian Federal Institutes analyzed, which, owing to the sample used, allows for the verification of similarities and differences in these practices between the five Brazilian regions, in addition to making comparisons possible.
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Jailson dos Santos Silva, Marina Bouzon and Ricardo Chalmeta
Digital sustainable maturity (DSM) is an important factor for gaining a competitive advantage. However, the literature on this topic is scarce. This study was designed to…
Abstract
Purpose
Digital sustainable maturity (DSM) is an important factor for gaining a competitive advantage. However, the literature on this topic is scarce. This study was designed to understand and formalize the concept of DSM and investigate models for measuring it in the context of supply chains.
Design/methodology/approach
To this end, a systematic literature review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) tool, whose steps and evaluation criteria resulted in a portfolio of 87 articles. These were analyzed based on pre-established criteria from the literature on scope, design and application.
Findings
The results revealed an emerging field, but with the domain of DSM still underexplored. No formal concept of DSM was found in the literature. Thus, this paper presents the first definition in the field, which can be understood as the organization’s dynamic capability to leverage its digital assets to promote sustainable performance in economic, environmental and social dimensions. Regarding the analyzed models, 72 maturity models were identified considering both domains. However, only nine of them provided a model for evaluating DSM. Overall, the models presented varied architectures, which made it impossible to determine a consistent approach for measuring maturity in this domain.
Originality/value
This study is original as it systematically integrated digital and sustainable constructs to measure maturity. Furthermore, it formalizes the concept of DSM, which was not found in the existing literature.
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Ricardo Manuel Da Costa Melo, Eunice Cristina Ribeiro Lopes, José Luis Coelho Vilas Boas, Lúcia Batista Santos, Sandra Cristina Ferreira Amaro, João Miguel Almeida Ventura-Silva and Isabel de Jesus Oliveira
The impact of dependence on self-care on people’s lives is very significant, with consequences for the person and their caregivers. The purpose of this study is to map the…
Abstract
Purpose
The impact of dependence on self-care on people’s lives is very significant, with consequences for the person and their caregivers. The purpose of this study is to map the evidence on the factors that influence the empowerment of the person dependent on self-care on returning home.
Design/methodology/approach
Scoping review according to the criteria proposed by the Joanna Briggs Institute: population (people with a dependence on self-care), concept (factors that influence training) and context (return home after hospitalization in a medical-surgical context). The research was carried out from March 1 to April 30, 2022, in the databases CINAHL and MEDLINE (via EBSCO), Scielo, LILACS, Cuiden and MedicLatina; Gray literature searched RCAAP, DART-Europe and OpenGrey. Studies published in Portuguese, Spanish and English were included, with no time limit.
Findings
One hundred and eighty-one articles were obtained, which, after analysis according to the criteria, resulted in seven studies included for review, ranging from 2007 to 2021, with a level of evidence between 2. c and 4. a (according to Joanna Briggs Institute), and two thematic areas/four categories emerging.
Research limitations/implications
The need for information and training, the relationship and proximity with the health-care team, the design of nursing care targeted at the person’s level of dependence, education, gender, type of surgical intervention and postoperative period, physical space and lack of privacy and audiovisual media.
Originality/value
The perception of these factors proves to be important in the person’s training process, with the nurse’s role being highlighted due to their emphasis on the transition home.
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Gabriela Molina Frisancho, Ricardo Rocha de Azevedo, Angélica Arroyo Morales and Patricia Siqueira Varela
This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America.
Abstract
Purpose
This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America.
Design/methodology/approach
Semi-structured interviews were conducted with 19 accountants from seven Latin American countries. This qualitative, inductive and interpretive study employs a comparative thematic analysis.
Findings
The results show that accountants in the analyzed Latin American countries have different perceptions about convergence to IPSAS and accounting standards legitimacy, which may affect IPSAS implementation and application in the countries.
Originality/value
The research focuses on the accountant’s perception as one of the agents of change in accounting reform. It offers an in-depth analysis of the IPSAS adoption process and highlights factors to consider in the development of the accounting reform.
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Camila Cristina Avelar de Sousa, Luccas de Jesus Pereira dos Santos, Mauricio Costa Alves da Silva and Carlos Pasqualin Cavalheiro
Meat is a crucial source of protein and other nutrients for human health. However, excessive consumption of meat products is not advisable due to their elevated sodium and animal…
Abstract
Purpose
Meat is a crucial source of protein and other nutrients for human health. However, excessive consumption of meat products is not advisable due to their elevated sodium and animal fat levels. Hence, there is a strong recommendation for reducing sodium and fat content in meat products. This study aims to delve into the current sodium, total and saturated fat content of meat products in the Brazilian market.
Design/methodology/approach
A total of 1,600 products underwent analysis.
Findings
The highest sodium concentrations were identified in jerked beef (5.48 g/100 g), charqui (5.21 g/100 g) and salted pork meat (2.58 g/100 g). In contrast, the highest total and saturated fat levels were observed in bacon (35.33 and 12.50 g/100 g), salami (26.00 and 9.25 g/100 g) and pork coppa (22.00 and 9.75 g/100 g). Most meat products were categorized as medium in terms of sodium (77.75%), total fat (52.93%) and saturated fat (48.25%). However, many meat products exhibited high total and saturated fat levels.
Originality/value
This study represents the first comprehensive examination of the sodium, total fat and saturated fat content listed on the labels of many meat products in Brazil.
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Pedro Dourado, Carmen LLovet and Eglée Ortega Fernández
Given the potential for authorial fashion to lead the way in the field of sustainable fashion and digital platforms to be a powerful tool for spreading sustainable messages, this…
Abstract
Purpose
Given the potential for authorial fashion to lead the way in the field of sustainable fashion and digital platforms to be a powerful tool for spreading sustainable messages, this study seeks to explore the emphasis given to sustainability in the digital communication of Portuguese and Spanish’s authorial fashion.
Design/methodology/approach
A thematic analysis of all the posts published on the feeds of the 63 designers who presented their collections at the Madrid and Lisbon fashion weeks in September/October 2022 (Spring/Summer 2023) or February/March 2023 (Fall/Winter 2023/2024) editions was carried out. The information was collected over a six-month period between the two fashion weeks. This study is based on the categories identified in the reflexive thematic analysis developed by Testa et al. (2020). After adapting the categories to our analysis, 14 emerging themes were identified as observation criteria.
Findings
A total of 4,699 posts were examined. The analysis reveals a general lack of interest in mentioning sustainability – a subject evident in just around 6% of the content – as well as a high emphasis on the visual aspect of the fashion product. Several similarities between the Portuguese and Spanish markets were observed.
Originality/value
This study is important since there are few cross-cultural studies in the field of fashion between the two countries, particularly on sustainable fashion. Furthermore, it establishes a structure that is easily replicable in various markets and geographical areas.
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Marcio Luis Vila, Silvio Eduardo Alvarez Candido, Gustavo Mendonca Ferratti and Mário Sacomano Neto
This study aims to analyze the configuration of the board of directors of the five largest banks operating in Brazil, which are members of a financial elite that directly…
Abstract
Purpose
This study aims to analyze the configuration of the board of directors of the five largest banks operating in Brazil, which are members of a financial elite that directly influences the socioeconomic life in Latin America.
Design/methodology/approach
This assessment is inspired by Bourdieu's sociological approach and in the discussion on his work in organization studies and economic sociology. It addresses the organization as a field and investigates its associated field of power. The authors conducted qualitative research and relationally analyzed data related to the trajectory and the social properties of the councilors using the statistical technique called multiple correspondence analysis (MCA).
Findings
The results show that forms of social and cultural capital are particularly influential in the production of distinctions among banks' board members. Moreover, councils' priorities and configurations are diverse: some idealized and based on knowledge, others pragmatic and based on customs, others still anchored in a double logic of market satisfaction and family wealth preservation.
Practical implications
Understanding the objective power relations among these top agents may be crucial for effectively regulating certain aspects of their activities. Furthermore, understanding how different forms of capital affect the relative position of the board members may help us reduce representative bias in what seems today an inner circle.
Originality/value
This study is relevant because it makes an in-depth analysis of the composition of one of the most influential financial elites in Latin America, combining sociological theory and advanced statistical techniques for qualitative grouping (MCA).