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Prismatic specimens were fabricated, consisting of two ceramic tiles bonded by an intermediate adhesive mortar layer. To simulate pre-existing defects, an acetate film was strategically inserted into one of the mortar-ceramic interfaces, creating controlled cracks of varying sizes. The specimens were subjected to low-amplitude cyclic loading, inducing simultaneous tensile and shear stresses within the system. The vibrational responses of the samples were recorded, and their frequency-domain amplitudes were analyzed.

Ceramic tile detachment remains a significant issue in contemporary construction, despite advancements in technology and updates to regulatory standards. The majority of these failures occur at the adhesive mortar-ceramic tile interface due to the combined effects of tensile and shear stresses. While this phenomenon is well-documented, experimental studies assessing the adhesion integrity of façade cladding systems are limited. This study aims to evaluate the adhesion performance of adhesive mortars using a non-destructive vibrational analysis technique.

The results enabled the characterization of the dynamic behavior of the specimens, identification of frequency regions corresponding to individual components, and formulation of diagnostic criteria for damage detection. Analysis of the resonance spectra also made it possible to identify a peak that can be related to the behavior of the mortar-substrate interface. Additionally, the elastic and dissipated energy metrics were calculated to quantify the system’s mechanical behavior. The study further investigated the impact of crack size, curing time and adhesive mortar type on the overall structural integrity.

This work aims to evaluate the adhesion performance of adhesive mortars using a non-destructive vibrational analysis technique. Resonance frequency measurements have also been used in research to analyze the propagation paths of cracks in metallic samples from aircraft engines. However, despite the widespread use of non-destructive techniques based on resonance frequencies for damage assessment, their application in the field of coating systems seems to be virtually unexplored. Therefore, this research attempts to address this gap by investigating the bond integrity of adhesive mortar joints, focusing on the analysis of the material’s resonance frequencies and their associated peak parameters.

Resources provided by The Northern Brazilian Constitutional Financing Fund (FNO) aim to promote regional development to economically and socially backward regions through subsidized financial resources for economic activities, including agriculture. This study aims to determine whether rural credit and the FNO were able to produce structural changes in the distribution of financial resources and thus contribute to economic growth in Northern Brazilian municipalities.

This paper used inequality indexes and the Local Indicator of Spatial Association to verify the credit concentration and the spatial presence of clusters. To analyze the role of credit in promoting agricultural growth, this paper estimated an ordinary least squares regression with panel data for 450 municipalities during 1995–2017.

The results highlighted that rural credit, including the FNO, is essential to incentivizing agricultural production and increasing rural income. However, the financial resources are mostly captured by a small share of municipalities, spatially clustered in the expanding agricultural frontier of Pará, Tocantins and Rondônia states. Low-Low clusters are mainly present in the Western Amazonian region and are subject to structural and institutional constraints that reduce their demand for credit. The FNO resources proved insufficient to reduce financial inequality between Brazil’s northern municipalities.

This study demonstrates that the FNO’s policies are failing to reduce the concentration of financial resources in Amazonian agriculture. The results emphasize the importance of credit for development and, consequently, reducing inequality, which leads to a higher demand for financial resources by farmers. Implications include supporting economic agents with infrastructure and technical assistance, as well as improving farmers’ access to the banking system.

This research analyzes accountants’ perception of the normative legitimacy of accounting reforms in local governments across Latin America.

Semi-structured interviews were conducted with 19 accountants from seven Latin American countries. This qualitative, inductive and interpretive study employs a comparative thematic analysis.

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.

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.

Higher education institutions (HEIs) are crucial in sustainable development. To this end, they must infuse sustainability into all their endeavors. This study aims to delve into the unique vertically integrated project (VIP), a project-based learning approach and its impact on students’ skills and the surrounding community.

The research design was collaborative, reflecting the spirit of the VIP. Step 1 involved an action research approach, where students and instructors worked closely with municipal representatives to identify challenges and devise solutions for local economic development. In Step 2, students' voices were heard through a survey. Step 3 encompassed presentations in scientific and nonscientific events, capturing the community’s perception as a valuable feedback loop.

The authors identified the most effective policies implemented by municipalities that excelled in indices related to the business environment. VIP enhanced students’ soft skills, including critical thinking, teamwork and community spirit. The outcomes of the VIP were effective in identifying public policies aimed at social transformation.

This study’s findings offer significant insights for HEI managers, guiding them in adopting interdisciplinary pedagogical practices. These practices, in turn, foster sustainable development within both internal and external communities. Furthermore, the empirical study’s focus on improving local community governance can potentially enhance the local business environment.

Literature emphasizing the social dimension of sustainability in HEIs is scarce, particularly those practices related to teaching, research and extension linked to projects aimed at community sustainability. This study introduces interdisciplinary practices encouraging student involvement in addressing tangible issues and searching for solutions to community problems.