Search results

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.

The purpose of this paper is to analyse how a company’s orientation enables sustainable practices in its supply chains. Specifically, it focusses on how the strategic orientation of a company may stimulate new behaviours in supply chains.

Two in-depth qualitative case studies were conducted. Each company’s orientation to sustainable supply chains was studied using cross-case analysis.

The organisations in this study have a market-driving (i.e. proactive) orientation instead of market-driven (i.e. responsive) behaviour. Using analysis from the process of change for sustainability and explaining some challenges faced by both organisations, findings indicate that a corporate strategy of sustainability modified the companies’ management processes, even for the company that changed its orientation during the time (i.e. sustainability was not the main strategy at first). Practical examples of actions are provided to illustrate the study’s conclusion that a corporate orientation towards sustainability is an enabling factor in developing sustainable supply chain management (SCM).

Strategic management plays an important role in a company’s orientation towards sustainability – internally and throughout its supply chains. Based on the findings, future research should measure the effect of a company’s orientation on sustainable SCM.

This study contributes to the understanding of companies’ strategic orientations and explores ways to introduce sustainability into supply chains.

The paper examines an underexplored debate regarding to how strategic orientations are related to sustainable SCM, focussing on both market-driving (i.e. proactive) and market-driven (i.e. responsive) orientations.

This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

This study aims to investigate the impact of traditional teaching and active learning methods in lean management (LM) on the development of both soft and hard skills.

Through a longitudinal study, team members from two different organisations (the administrative sector of a public higher education institution and a public teaching hospital), each adopting different teaching methods to support their LM trainings, were systematically examined at four moments during an 18-month period. How teaching methods impacted team members’ development and knowledge was then assessed using multivariate data analysis techniques.

Results indicated that LM trainings can provide significant impacts when a combination of traditional teaching methods and active learning is adopted. Traditional teaching methods can be a good choice for learning hard skills depending on resources’ availability. However, it is recommended to include active learning methods to assist in the comprehension of more complex and abstract LM concepts (soft skills).

Although there exists a large number of publications on the relationship between LM implementation and teaching methods, the number of studies that consider the development of both hard and soft skills is rather limited. This study complements the existing literature on LM by identifying which teaching methods can support the development of hard skills and which the development of soft skills. Such identification facilitates the work of both scholars wishing either to begin or to dig deeper into this sphere and practitioners pursuing the best outcomes from LM.

Baru is a fruit of the Brazilian Cerrado, important to the local economy and social culture. The use in food formulation is due to it being highly available and its nutritional profile; however, the changes in the texture of products are still unclear. In this study, an experimental design was conducted to develop cakes by replacing different levels of wheat flour with baru nut flour, and comparing them.

Cakes were developed with 20, 40, 60, and 80 replacement of wheat flour by baru nut flour and compared with standard formulation (100% wheat flour). The physical-chemistry composition of the flour, nutritional composition of the cakes and texture profile analysis were evaluated.

Baru nut flour showed greater protein, lipids, and ash than wheat flour, and this result was also observed in the cakes developed. The cake with 80% of almond baru flour showed an increase of 60.3% in protein. The texture profile analysis showed that the addition of baru nut flour affected the texture of products. The cakes showed more hardness and chewiness; however, the springiness and cohesiveness were decreased.

The findings of this study demonstrate that baru nut flour is a great option as a new ingredient for bakery products, due the increase of protein. This is the first study analyzing the effect of baru nut flour addition on the texture profile of bakery products. These results can orientate future studies, especially sensory assays.

This study aims to understand the experiences of Brazilian nurse auditors in the practice of their profession, exploring the importance, challenges, rewards and strategies related to the occupation.

This is a qualitative descriptive study conducted with 44 nurse auditors. An online, open-ended questionnaire was used. Thematic content analysis was performed.

Five themes were identified: (1) functions of a nurse auditor; (2) skills required for a nurse auditor; (3) learning to be a nurse auditor; (4) advantages of being a nurse auditor and (5) challenges faced by a nurse auditor. Also, a total of 16 subthemes were presented.

The study critically examined essential aspects of auditing through the lens of nurse auditors, addressing a relevant topic. However, limitations must be acknowledged, including the use of self-report questionnaires, regional representation disparities, the scarcity of international articles on the topic and potential researcher bias.

The study underscores the importance of increasingly integrating nurse auditors into the workforce while emphasizing the need to enhance the capacitation of these professionals through theoretical and practical education. It highlights the significance of educating other multidisciplinary team members about the nurse auditor’s crucial role in fostering teamwork and ensuring the quality of healthcare services.

To the best of the author’s knowledge, this is the first study conducted with Brazilian nurse auditors, exploring crucial aspects of auditing from the perspective of these professionals. Understanding the critical role of nurse auditors in maintaining and improving healthcare quality can enhance public trust in healthcare systems.

This chapter addresses the profession of research management and administration (RMA) in Portugal. It starts with a brief outline of the national research and innovation (R&I) ecosystem that contextualises the development of the profession. The RMA community is characterised and the expectations for the future of the RMA profession are summarised using data collected through a national online survey. It is posited that RMA in Portugal is an emergent career having developed key traits of a profession, namely common interests and practices, a concern with deepening specialised knowledge and skills, the existence of an organised network of practitioners, the offer of academic qualifications and training in the area, and the integration in international RMA communities of practice. Nevertheless, future developments in the European Research Area (ERA) are identified as a critical milestone that will influence the development and formal legislative institutionalisation of the RMA profession in Portugal.

Psychological elder abuse (PEA) assessment is described with different thresholds. The purpose of this paper is to examine how the prevalence of PEA and the phenomenon’s characterisation varied using two different thresholds.

Participants from the cross-sectional population-based study, Aging and Violence (n=1,123), answered three questions regarding PEA. The less strict measure considered PEA as a positive response to any of the three evaluated behaviours. The stricter measure comprised the occurrence, for more than ten times, of one or more behaviours. A multinomial regression compared cases from the two measures with non-victims.

Results show different prevalence rates and identified perpetrators. The two most prevalent behaviours (ignoring/refusing to speak and verbal aggression) occurred more frequently (>10 times). Prevalence nearly tripled for “threatening” from the stricter measure (>10 times) to the less strict (one to ten times). More similarities, rather than differences, were found between cases of the two measures. The cohabiting variable differentiated the PEA cases from the two measures; victims reporting abuse >10 times were more likely to be living with a spouse or with a spouse and children.

Development of a valid and reliable measure for PEA that includes different ranges is needed.

The study exemplifies how operational definitions can impact empirical evidence and the need for researchers to analyse the effect of the definitional criteria on their outcomes, since dichotomization between victim and non-victim affects the phenomenon characterisation.

The purpose of this paper is to address the case of toxic metal contamination of Sepetiba Bay caused by the Ingá Company. The paper reviews the history of the contamination and discusses the current presence of metals in the bay sediments, demonstrating that the toxic metals are clearly enriched. Sepetiba Bay is prone to significant dredging activities that make metals available in the food chain, affecting human populations, mainly fishermen communities.

The study presents the case of the Ingá Company based on international literature and data provided by previous studies.

Through the analysis and compilation of diverse data from the literature, this study demonstrates that the Ingá Company is a major source of Cd, Pb and Zn due to its calamine processing activities used to obtain high purity Zn.

This study highlights important research to complete the historical scenario of heavy metal contamination of the Sepetiba Bay by Ingá Company. The results indicate that the contaminants from the Ingá Company can indeed be traced in the sediments of Sepetiba Bay. These data have the utmost value for the environmental management of this coastal system, because such high concentrations of toxic metals in marine sediments have serious implications for the environmental quality of the bay and may negatively affect biota and human health. Therefore, this study suggests that it is now necessary to monitor this region for contamination continuously.