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Article
Publication date: 17 September 2020

Miriam Borchardt, Giancarlo Pereira, Alexandre Rodrigues Ferreira, Marcela Soares, Josiano Sousa and Daniel Battaglia

This paper aims to analyse the factors that influence frugal innovation (FI) in micro- and small enterprises (MSEs) at the base of the pyramid (BOP) through the theoretical lens…

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Abstract

Purpose

This paper aims to analyse the factors that influence frugal innovation (FI) in micro- and small enterprises (MSEs) at the base of the pyramid (BOP) through the theoretical lens of dynamic capabilities. The input–process–output (I-P-O) framework was used as a tool to support the analysis of FI as a process.

Design/methodology/approach

A multiple case study was performed with 25 MSEs at the BOP in Brazil, all of which were in the food industry.

Findings

This study indicates that dynamic capabilities are present in enterprises that are migrating to low income and middle-class consumers, which influences their FI practices. To analyse FI in the context of MSEs at the BOP, the I-P-O framework was adapted. Enterprises that have focussed on extremely poor and subsistence markets develop more disruptive innovation, aiming to reduce the final prices they charge consumers. The primary focus of these enterprises is on maintaining ordinary capabilities. Enterprises that have focussed on low income and middle-class customers have implemented incremental innovation, adding value based on colonial tastes and close relationships with their consumers. Such a strategy demands changes in the physical facilities, use of social media and investment in quality control of these enterprises. Considerations for policymakers and institutions are also presented.

Originality/value

The use of a dynamic capabilities lens in such a context is a new approach and provides a relevant basis for further studies. The study has identified different approaches to FI and different sets of barriers and successful practices, both related to the target market segment, that could leverage FI. This study contributes to case studies from Brazil, spreading the research context beyond Asia.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 13 no. 5
Type: Research Article
ISSN: 2053-4604

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 28 September 2020

Arthur Rocha-Gomes, Juliana Dara Silva, Thais Angélica Morais, Amanda Rosa da Costa Ferreira, Viviane Cristina Costa, Amanda Escobar Teixeira, Mayara Rodrigues Lessa, Alexandre Alves da Silva, Nísia Andrade Villela Dessimoni-Pinto and Tania Regina Riul

The purpose of this study is to evaluate the nutritional effects in Wistar rats of supplementation with stand-alone saturated fatty acid (SFA) or monounsaturated fatty acid…

170

Abstract

Purpose

The purpose of this study is to evaluate the nutritional effects in Wistar rats of supplementation with stand-alone saturated fatty acid (SFA) or monounsaturated fatty acid (MUFA), the replacement of SFA by MUFA and the combination of both (SFA + MUFA) over a long period of time (13 weeks).

Design/methodology/approach

In total, 30 Wistar rats were used and randomly assigned to receive (n = 6): control – lab chow; lard (L20%) – lab chow with added lard (20%); olive oil (O20%) – lab chow with added olive oil (20%); lard replacement with olive oil (L20% –O20%) – during six weeks lab chow with added lard (20%) replaced by lab chow with added olive oil (20%) given during the past seven weeks of the trial; lard combination with olive oil (L10% + O10%) – lab chow with added lard (10%) and olive oil (10%). Food and caloric intake, weight gain, food and energy efficiency, body mass index, bone mineral composition and blood biochemistry were evaluated.

Findings

All diets with added fatty acids showed higher energy intake (p < 0.001), weight gain (p = 0.01), accumulation of adipose tissue (p = 0.02) and food and energy efficiency (p = 0.01) compared to the control group. All groups exhibited higher levels of blood triglycerides compared to the control group (p = 0.02). In addition, the L10% + O10% group developed hyperglycemia (p < 0.001); the L group showed higher amounts of non- high density lipoprotein (HDL-c) (p = 0.04); and the L20%−O20% group exhibited high levels of the triglyceride/HDL-c ratio (p = 0.04) in relation to the control.

Originality/value

These results indicate that regardless of the fatty acid type, consumption in large quantities of fatty acids for long periods of time can cause obesity and dyslipidemia.

Details

Nutrition & Food Science , vol. 51 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 May 2020

Manuela Gonçalves Barros, Marcelo Botelho da Costa Moraes, Alexandre Pereira Salgado Junior and Marco Antonio Alves de Souza Junior

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially…

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Abstract

Purpose

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives.

Design/methodology/approach

With a sample of 315 cooperatives over the period from 2007 to 2014, this research uses a two-stage process: application of regression models with panel data to verify which variables are related to the defined outputs, with the reduction of 31 variables to 8 variables in both models; and application of the data envelopment analysis method to obtain an analysis of credit unions’ efficiency.

Findings

The results demonstrate a high level of efficiency in financial intermediation, with low variation over time, associated with a low efficiency in the banking service, in which few cooperatives have remained efficient over time. In addition, the cooperatives with highest efficiency in financial intermediation were also the most efficient in providing services.

Research limitations/implications

This research has some limitations about the capacity of the proxies used to capture the real effect of the variables and assumptions of economic relations resulting in restrictions to generalize the results.

Practical implications

Cooperatives are usually analyzed under just one dimension. By separating the analysis into financial intermediation and banking services, cooperatives that are more efficient in each dimension can be identified, in addition to analyzing the evolution over time. The authors found that efficiency tends to be lower in banking services, and few cooperatives remain at the highest level of efficiency over time in both models.

Social implications

Credit unions provide an important service in the banking and credit market. Therefore, understanding its operation and the characteristics that influence its efficiency allows a better management of the cooperatives themselves and a greater understanding of this important segment of the financial market.

Details

RAUSP Management Journal, vol. 55 no. 3
Type: Research Article
ISSN: 2531-0488

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Article
Publication date: 9 January 2017

Carla Denize Venzke, Marco Antônio Siqueira Rodrigues, Alexandre Giacobbo, Luciana Ely Bacher, Iona Souza Lemmertz, Cheila Viegas, Júlia Striving and Shaiane Pozzebon

The purpose of this paper is to apply reverse osmosis (RO) to the treatment of industrial wastewater from a large petrochemical complex in Southern Brazil, in order to verify the…

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Abstract

Purpose

The purpose of this paper is to apply reverse osmosis (RO) to the treatment of industrial wastewater from a large petrochemical complex in Southern Brazil, in order to verify the conditions of liquid effluent reuse and improve them, especially to reduce the consumption of natural water by some production structures such as boilers and cooling towers.

Design/methodology/approach

The petrochemical wastewater was submitted to pretreatment using a sand filter and activated carbon filters. Tests were conducted using RO equipment with a production capacity of 0.25 m3h−1 composed of a spiral membrane module with a membrane area of 7.2 m². Pressures of 8, 12 and 15 bar were applied with reject flow maintained constant at 10 Lm−1.

Findings

The experiment results indicated optimum RO performance since more than 90 percent extraction was obtained for most of the compounds present in the petrochemical wastewater.

Originality/value

By checking the aspects involved, as well as providing some relevant considerations about, this study promotes the application of RO to get a satisfactory water reuse in similar industries, thereby decreasing both the volume of water extracted from wellsprings and the amount of wastewater released into water bodies.

Details

Management of Environmental Quality: An International Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1477-7835

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 February 2022

Fernanda Leão and Delfina Gomes

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

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Abstract

Purpose

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

Design/methodology/approach

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

Findings

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

Originality/value

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 December 2021

Alexandre Cappellozza, Gustavo Hermínio Salati Marcondes de Moraes, Gilberto Perez and Alessandra Lourenço Simões

This paper aims to investigate the influence of moral disengagement, perceived penalty, negative experiences and turnover intention on the intention to violate the established…

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Abstract

Purpose

This paper aims to investigate the influence of moral disengagement, perceived penalty, negative experiences and turnover intention on the intention to violate the established security rules.

Design/methodology/approach

The method used involves two stages of analysis, using techniques of structural equation modeling and artificial intelligence with neural networks, based on information collected from 318 workers of organizational information systems.

Findings

The model provides a reasonable prediction regarding the intention to violate information security policies (ISP). The results revealed that the relationships of moral disengagement and perceived penalty significantly influence such an intention.

Research limitations/implications

This research presents a multi-analytical approach that expands the robustness of the results by the complementarity of each analysis technique. In addition, it offers scientific evidence of the factors that reinforce the cognitive processes that involve workers’ decision-making in security breaches.

Practical implications

The practical recommendation is to improve organizational communication to mitigate information security vulnerabilities in several ways, namely, training actions that simulate daily work routines; exposing the consequences of policy violations; disseminating internal newsletters with examples of inappropriate behavior.

Social implications

Results indicate that information security does not depend on the employees’ commitment to the organization; system vulnerabilities can be explored even by employees committed to the companies.

Originality/value

The study expands the knowledge about the individual factors that make information security in companies vulnerable, one of the few in the literature which aims to offer an in-depth perspective on which individual antecedent factors affect the violation of ISP.

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Article
Publication date: 13 August 2019

Amanda Escobar, Arthur Rocha-Gomes, Clarisse Giovana Maciel dos Reis, Kiara Nubia Silva Herrera, Tiago de Jesus Guedes, Alexandre Alves da Silva, Mayara Rodrigues Lessa, Nísia Andrade Villela Dessimoni-Pinto and Tania Regina Riul

The purpose of this study is to evaluate the chemical composition of unripe banana flour from Southeast Brazil and verify its nutritional, physiological and biochemical properties…

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Abstract

Purpose

The purpose of this study is to evaluate the chemical composition of unripe banana flour from Southeast Brazil and verify its nutritional, physiological and biochemical properties in adult Wistar rats.

Design/methodology/approach

Analysis of soluble solids, titratable acidity, pH, moisture, ash, lipids, proteins, carbohydrate, resistant and total starch and energy was obtained. In all, 18 male Wistar rats were given different concentrations of unripe banana flour (0, 10 and 20 per cent) and these assessments were performed: feed, caloric and water intake; weight gain; coefficient of food efficiency; weight of organs; body, tibia and femur length; total mineral of bones; and biochemistry of blood, hepatic fluids and feces.

Findings

Unripe banana flour showed a potential for weight control as well as increased fecal cholesterol excretion. These results showed the potential of unripe banana flour for obesity treatment and lipid excretion. Nevertheless, plasma triacylglycerol levels increased in the animals that received the largest amount of banana flour (20 per cent w/w), possibly because of the large amount of resistant starch in the flour, indicating the need for additional studies to confirm the mechanisms responsible for this increase.

Originality/value

Unripe banana flour may promote beneficial health effects (such as weight control and increased elimination of cholesterol in feces); however, the large amount of resistant starch present may be responsible for an increase in blood triacyglycerol.

Details

Nutrition & Food Science, vol. 50 no. 1
Type: Research Article
ISSN: 0034-6659

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Book part
Publication date: 30 June 2017

Dulce Freire

Over the last years, the olive oil produced in the Mediterranean countries has obtained growing success in international markets. Olive oil has benefited from the growing appetite…

Abstract

Over the last years, the olive oil produced in the Mediterranean countries has obtained growing success in international markets. Olive oil has benefited from the growing appetite of European and World consumers for products that are part of the so-called Mediterranean diet. For centuries, the olive crops were vital for communities that have occupied the territories bordering the Mediterranean Sea. Despite this long historical drive, this chapter analyses changes that took place since the Second World War. It is recognized that in the decades that followed the end of the war the transformation of western agriculture and rural societies together with commercial and cultural transnational connections have accelerated. Even in peripheral areas, such as Portugal, different processes of globalization have developed, making it necessary to identify the mechanisms that have established the connections to distant territories. Focused on the Portuguese case, this chapter examines how olive oil has contributed to inserting this peripheral territory in the global trade network. A path analysis of this crop is used as a lens to observe how various factors (political, ecological, technical, commercial, social and institutional) have been combined to inhibit or stimulate the inclusion of these rural territories in the dynamics of globalization.

Details

Transforming the Rural
Type: Book
ISBN: 978-1-78714-823-9

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Book part
Publication date: 17 February 2025

Alexandre Duarte and Patrícia Dias

Following Howard Bowen's legacy for responsible business practices, together with the actual growing pressure of societal problems, such as climate change, social inequality…

Abstract

Following Howard Bowen's legacy for responsible business practices, together with the actual growing pressure of societal problems, such as climate change, social inequality, geopolitics instability, etc., business leaders all around the world are being asked, if not demanded, to show and act as action persons who effectively contribute to a better common value creation. This confluence of situations has led to many CEOs feeling pressured to take a stand in sociopolitical themes, many times outside their businesses' areas, which have become known as CEO activism.

This study aimed to explore if and how this international growing trend is manifesting in the Portuguese context, by exploring the perspective of Portuguese CEOs on the topic, the course of action that they are taking, and how they evaluate risks and opportunities.

For these purposes, we implemented a qualitative methodology based on interviews to 24 Portuguese CEOs and used thematic analysis to explore them. Our findings reveal that, although Portuguese CEOs are aware of this trend, they acknowledge both risks and opportunities, and their activism is still incipient. Plus, they strongly believe that CEO activism must be aligned with the values and mission of the organization they represent. Finally, Portuguese CEOs are convinced of activism being genuine, and therefore should be first implemented within the organization, which is where most of them focus their action. Our work provides an original mapping of the CEO activism landscape in Portugal and an insightful discussion of the CEO's perspective on this growing phenomenon.

Details

Responsibility in Strategic Communication
Type: Book
ISBN: 978-1-83549-793-7

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