Anderson Soares Furtado Oliveira, André Nunes and Mariana Guerra
This article results from a survey on national and international research articles published from 1947 to 2018 that aimed to produce a theoretical framework and description of…
Abstract
Purpose
This article results from a survey on national and international research articles published from 1947 to 2018 that aimed to produce a theoretical framework and description of education governance.
Design/methodology/approach
The study was based on bibliographic research techniques. Its bibliometric analysis (Pritchett, 2001) focused on three structural indicators: 1) keywords, 2) most relevant journals and 3) most productive researchers. A survey was made targeting national and international research articles on education governance published from 1947 to 2018 as available on Scopus.
Findings
The survey pointed out the fundamentals of the education governance dimensions as posited in Hufty’s (2011) Governance Analytical Framework, namely: problems, social norms, actors, nodal points and processes.
Originality/value
The study provides the theoretical framework for establishing operational definitions of aforementioned dimensions that can be used in an education governance assessment instrument.
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Krishna Reddy, Stuart Locke and Fitriya Fauzi
The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by…
Abstract
Purpose
The purpose of this paper is to examine whether the registered charities in New Zealand have adopted the principle‐based corporate governance practices similar to those adopted by the publicly‐listed companies and the effect corporate governance practices have on their financial performance measured by technical efficiency, allocative efficiency and quick ratio. The paper addresses four important questions: how registered charities in New Zealand are managed and controlled; whether the funds donated to registered charities are utilised effectively; the nature of the corporate governance practiced by registered charities in New Zealand; and the nature of compliance to the Charities Act 2005.
Design/methodology/approach
Panel data for the registered charities over the period 2008‐2010 are analysed using ordinary least squares (OLS) regression and Tobit model regression. Technical efficiency, allocative efficiency and quick ratio are used as the dependent variables.
Findings
The findings indicate that there is no reporting requirement for the registered charities under the Charities Act 2005 to report detailed information regarding the board make‐up, board committees, board meetings, etc. and therefore, registered charities have not reported such information. The results show also that board gender diversity is an important corporate governance mechanism to mitigate agency problem in charitable organisations in New Zealand. However, large board size and large donors have potential to increase agency costs in charitable organisations in New Zealand.
Research limitations/implications
Caution should be exercised when interpreting and generalising the paper's results, as this study is a case study of registered charities in New Zealand and data comprised only large charities that have revenue over NZ$20 m. It should also be noted that there was a small sample size, which may have had a bearing on the results.
Practical implications
This study offers insights for policy makers and practitioners interested in adopting similar corporate governance practices within their country.
Social implications
Within New Zealand, issues relating to management and control of charitable organisations are better understood and as a consequence, development of sector‐wise standards could be initiated.
Originality/value
This research is novel as it investigates the nature of corporate governance practices relating to the registered charities in New Zealand. The availability of data provided by Charities Commission made this research possible.
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André Felipe Soares, Alice Raissa Honorio, Diana Clara Nunes de Lima and Alline Artigiani Lima Tribst
This paper aims to study how diabetics/pre-diabetics (D) and non-diabetic (regular consumers of sweeteners (C) or not (NC)) perceive and consume sweetened processed food in Brazil.
Abstract
Purpose
This paper aims to study how diabetics/pre-diabetics (D) and non-diabetic (regular consumers of sweeteners (C) or not (NC)) perceive and consume sweetened processed food in Brazil.
Design/methodology/approach
A cross-sectional study (n = 2,204) was carried out to gather information about: consumption of 14 sweetened food/beverage categories, perception of sugar/sweeteners (check-all-that-apply (CATA) test), understanding of sugar claims and socioeconomic/demographic/consume profile. Chi-square test/Fisher exact tests were used to analyze the contingency tables. CATA test results were evaluated using Cochran Q test, RV coefficient and Kruskal-Wallis test.
Findings
Results revealed that although diabetics/pre-diabetics consumed less sugary products than non-diabetics (p < 0.001), >50.0% of them preferred sugary candies, bakeries, ready-to-drink fruit juice, ice cream, chocolate and ready-to-eat desserts. D, NC and C similarly perceived (RV = 0.99) sugar (sensory desirable, but penalized due to its health impact), naturally extracted sweeteners (opposite description of sugar) and chemically synthesized sweeteners (penalized by sensory and health impacts). Regarding the claims, those that mean the absence of sugar were correctly understood for = 90.0% participants, while incorrect interpretations were observed for “containing sugars from own ingredients” (42.7%) and “light on sugar” (21.0%), without differences between consumer groups (p = 0.93).
Research limitations/implications
This study was carried out with a convenience sample.
Practical implications
Results can be applied to support food policies and educational campaigns (improving consumer information on processed sweetened foods) and to guide product development in the food industry.
Originality/value
This is the first study to evaluate the Brazilians’ behavior regarding the perception of sugar and sweeteners, the choice of different sweetened processed food, and understanding of sugar claims.
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Devisson Mesquita dos Santos, Fernanda Leandra Leal Lopes, André Cristiano Silva Melo, Denilson Ricardo de Lucena Nunes, Izabela Simon Rampasso and Vitor William Batista Martins
This paper is dedicated to elaborating, proposing and validating an action plan to enhance the mitigation of risks generated by the COVID-19 pandemic in the electric sector supply…
Abstract
Purpose
This paper is dedicated to elaborating, proposing and validating an action plan to enhance the mitigation of risks generated by the COVID-19 pandemic in the electric sector supply chain, aiming to promote a more resilient supply chain.
Design/methodology/approach
For this, a systematic review of the literature was carried out to prepare an action plan that was validated by a group of experts, through the Delphi methodology.
Findings
As a result, an action plan was obtained, with 18 actions subdivided into 13 resilience elements and related to 20 main risks arising from the pandemic. The actions oriented to the development of relationships among supply chain members, promotion of a culture oriented to learning and problem solving, contingency plan, safety stock and risk management were pointed as those capable of generating resilience in the chain analyzed in the moment of crisis.
Originality/value
The results achieved can contribute to the expansion of debates in the area of resilient supply chain management, as well as contribute to supply chain managers in their elaboration and definition of actions that aim to make the supply chain more resilient. It is noteworthy that no similar study was found in the literature considering the specificities of supply chain management in the Brazilian Amazon region.
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André Luiz Maranhão de Souza-Leão, Bruno Melo Moura, Walber Kaíc da Silva Nunes, Vitor de Moura Rosa Henrique and Italo Rogerio Correia de Santana
Fans are proactive consumers of pop culture products, who can be seen as prosumers. Fanvideo production is one of their most widespread practices in the participatory culture…
Abstract
Purpose
Fans are proactive consumers of pop culture products, who can be seen as prosumers. Fanvideo production is one of their most widespread practices in the participatory culture scenario. Thus, the aim of the present study is to analyze how ludic prosumption is featured on plays performed in Brazilian fanvideos based on successful pop culture franchises.
Design/methodology/approach
Research based on the interpretive content analysis of fanvideos of plays produced by Brazilian fans based on five emblematic pop culture franchises and published on YouTube.
Findings
Results have shown six play types in the analyzed fanvideos – i.e. child's play, performing powers, cosplay, play in social rites, teaching to play and “zuêra” –, which revealed a way of having fun in different situations through different practices based on ludic consumption experiences in different spheres of social life.
Originality/value
CCT-based studies focused on investigating plays as ludic consumption phenomenon, as well as fan culture, remain at early research stage. Thus, the main contribution of the present study lies on associating such concepts based on the concept of prosumption.
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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.
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N.M. Fonseca Ferreira, André Araujo, M.S. Couceiro and David Portugal
This paper describes a two-month summer intensive course designed to introduce participants with a hands-on technical craft on robotics and to acquire experience in the low-level…
Abstract
This paper describes a two-month summer intensive course designed to introduce participants with a hands-on technical craft on robotics and to acquire experience in the low-level details of embedded systems. Attendants started this course with a brief introduction to robotics; learned to draw, design and create a personalized 3D structure for their mobile robotic platform and developed skills in embedded systems. They were familiarize with the practices used in robotics, learning to connect all sensors and actuator, developing a typical application on differential kinematic using Arduino, exploring ROS features under Raspberry Pi environment and Arduino – Raspberry Pi communication. Different paradigms and some real applications and programming were addressed on the topic of Artificial Intelligence. Throughout the course, participants were introduced to programming languages (including Python and C++), advanced programming concepts such as ROS, basic API development, system concepts such as I2C and UART serial interfaces, PWM motor control and sensor fusion to improve robotic navigation and localization. This paper describes not just the concept, layout and methodology used on RobotCraft 2017 but also presents the participants knowledge background and their overall opinions, leading to focus on lessons learned and suggestions for future editions.
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Paolo Andrei, Federica Balluchi and Katia Furlotti
In current economic systems, the role played by non-profit and voluntary organisations is relevant. Several studies analyse the development of these organisations and suggest…
Abstract
In current economic systems, the role played by non-profit and voluntary organisations is relevant. Several studies analyse the development of these organisations and suggest reasons related to the dissemination of policies that first consider public intervention and then ‘the third way’ of the economy as a way to increase wealth and support economic development. In this context, it should be noted that:
Modern non-profit organisations (NPOs) take the form of enterprises encouraging the development of capabilities to satisfy human needs in terms of production of goods and utilities.
A systematic cooperation with the local context (i.e. enterprises and Public Administration) is becoming increasingly more important for the survival and development of NPOs.
Excellent opportunities for economic and social growth and for mutual development can develop from this type of cooperation.
Starting from this premise, the purpose of the research is to suggest some insight on the theme of cooperation between for-profit and non-profit world in the light of the thought of Church’s Social Doctrine, and in particular, of the Encyclical Letter of Benedict XVI, Caritas in Veritate – On Integral Human Development in Charity and Truth. In this sense, the contribution is a conceptual work; the study could improve with empirical research concerning the level of diffusion and the form of collaborations for-profit/non-profit in the Italian context.
Modern non-profit organisations (NPOs) take the form of enterprises encouraging the development of capabilities to satisfy human needs in terms of production of goods and utilities.
A systematic cooperation with the local context (i.e. enterprises and Public Administration) is becoming increasingly more important for the survival and development of NPOs.
Excellent opportunities for economic and social growth and for mutual development can develop from this type of cooperation.
Starting from this premise, the purpose of the research is to suggest some insight on the theme of cooperation between for-profit and non-profit world in the light of the thought of Church’s Social Doctrine, and in particular, of the Encyclical Letter of Benedict XVI, Caritas in Veritate – On Integral Human Development in Charity and Truth. In this sense, the contribution is a conceptual work; the study could improve with empirical research concerning the level of diffusion and the form of collaborations for-profit/non-profit in the Italian context.
From a methodological point of view, after a literature review on NPOs and corporate social responsibility, the chapter analyses reasons, strategies and tools of collaborations between non-profit and for-profit worlds (the role of Public Administration and hybrid organisation is excluded). Then, focus moves up on Church’s Social Doctrine and Encyclical Letter Caritas in Veritate with particular attention to the topic analysed in this chapter (collaboration for-profit/non-profit enterprises). The vision emerging from the Encyclical is that the dichotomy between for-profit and NPOs should be resolved by striving for the development of a ‘civil economy’ with the capacity to promote the overall development of the human being. The research highlights the importance of dissemination of initiatives promoted predominantly by NPOs, with the objective of stimulating and supporting the implementation of forms of structured collaboration; we are sure that a ‘connection point’ between for-profit and non-profit is now necessary.
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André Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana and André Carlos Busanelli de Aquino
This chapter provides an overview of local government auditing in Brazil. The mandate of regional Courts of Accounts, which are public audit organisations, includes overseeing…
Abstract
This chapter provides an overview of local government auditing in Brazil. The mandate of regional Courts of Accounts, which are public audit organisations, includes overseeing states and municipalities’ legal compliance and public policy performance, while the federal Supreme Audit Institution scrutinises fiscal transfers from the central to local governments. Each of the 32 regional Courts of Accounts is autonomous. However, all follow the Napoleonic audit model and are internally organised in three main functions: auditing (comprising investigation, fair hearing and adversarial phase, and accusation), prosecuting (comprising legal compliance analysis), and judgmental. Despite the comprehensive legal mandate and recent digitalisation efforts, Courts still focus on compliance audit. Due to their autonomy, the Courts lack central coordination, standardised audit techniques, and uniform procedural rules. Moreover, the Courts’ lack of independence and transparency may impair their capacity to promote democratic accountability.
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Rebeca Martín-Díez, María Saiz-Santos and Andrés Araujo
This paper aims to explore the application of the National Expert Survey (NES) methodology in the circular economy, validating the model in the industrial ecosystem of the Basque…
Abstract
Purpose
This paper aims to explore the application of the National Expert Survey (NES) methodology in the circular economy, validating the model in the industrial ecosystem of the Basque Country to identify the challenges faced by the entrepreneurial ecosystem in the machine tool industry and to promote circular entrepreneurship.
Design/methodology/approach
This study uses the NES methodology, a globally recognized qualitative tool for gathering expert opinions. This methodology is adapted to the context of industrial circular entrepreneurship, ensuring that the constructs are relevant to the circular economy.
Findings
This study validates and expands the application of the NES model in the context of industrial circular entrepreneurship, providing a robust theoretical framework to evaluate the circular entrepreneurial ecosystem. The suitability of the Basque Country context, with its industrial legacy and cultural identity, has been key to this validation.
Practical implications
Concrete recommendations are provided to improve education, government intervention and financial conditions, highlighting key areas that facilitate the transition to sustainable business models and promote innovation and collaboration in the circular economy.
Originality/value
A new model is proposed, pioneering the validation of the NES methodology in industrial circular entrepreneurship and providing a specific tool to evaluate environmental factors in the Basque industry. The adaptation of the NES model offers a solid foundation for future research and applications. The model aids in decision-making, and its use has a social impact.
Objetivo
Este artículo explora la aplicación de la metodología NES en la economía circular, validando el modelo en el ecosistema industrial del País Vasco para identificar los desafíos que enfrenta el ecosistema emprendedor en la industria de la máquina herramienta y propone un modelo original para medir y promover el emprendimiento circular industrial. El modelo ha sido validado en el ecosistema industrial vasco, un contexto de referencia para la actividad y política industrial. Útil para la industria, la política y el ámbito académico, el modelo identifica factores favorables y áreas que requieren atención en el emprendimiento circular industrial.
Diseño/metodología/enfoque
El estudio utiliza la metodología NES, una herramienta cualitativa reconocida a nivel mundial para recopilar opiniones de expertos. Esta metodología se adapta al contexto del emprendimiento circular industrial, asegurando que los constructos sean relevantes para la economía circular. La metodología es clave para el estudio, ya que se ha diseñado una herramienta original basada en la metodología NES, ampliamente probada y validada, y específicamente adaptada para el emprendimiento circular industrial.
Resultados
El estudio valida y amplía la aplicación del modelo NES en el contexto del emprendimiento circular industrial, proporcionando un marco teórico robusto para evaluar el ecosistema emprendedor circular. La idoneidad del contexto del País Vasco, con su legado industrial e identidad cultural, ha sido clave para esta validación. Al abordar la notable falta de investigación sobre la economía circular desde la perspectiva del emprendimiento industrial, este artículo se presenta como una contribución particularmente valiosa.
Originalidad/valor
Se propone un nuevo modelo, pionero en la validación de la metodología NES en el emprendimiento circular industrial, proporcionando una herramienta específica para evaluar factores ambientales en la industria vasca. La adaptación del modelo NES ofrece una base sólida para futuras investigaciones y aplicaciones. El modelo ayuda en la toma de decisiones y su uso tiene un impacto social.
Implicaciones prácticas
Se ofrecen recomendaciones concretas para mejorar la educación, la intervención gubernamental y las condiciones financieras, destacando áreas clave que facilitan la transición hacia modelos de negocio sostenibles y promueven la innovación y la colaboración en la economía circular.
Objetivo
Este artigo explora a aplicação da metodologia NES na economia circular, validando o modelo no ecossistema industrial do País Basco para identificar os desafios enfrentados pelo ecossistema empreendedor na indústria de máquinas-ferramenta e propõe um modelo original para medir e promover o empreendedorismo circular industrial. O modelo foi validado no ecossistema industrial basco, um contexto de referência para a atividade e política industrial. Útil para a indústria, políticas públicas e o meio acadêmico, o modelo identifica fatores favoráveis e áreas que requerem atenção no empreendedorismo circular industrial.
Design/metodologia/abordagem
O estudo utiliza a metodologia NES, uma ferramenta qualitativa reconhecida mundialmente para a coleta de opiniões de especialistas. Esta metodologia é adaptada ao contexto do empreendedorismo circular industrial, garantindo que os constructos sejam relevantes para a economia circular. A metodologia é fundamental para o estudo, uma vez que foi desenvolvida uma ferramenta original baseada na metodologia NES, amplamente testada e validada, e especificamente adaptada para o empreendedorismo circular industrial.
Resultados
O estudo valida e expande a aplicação do modelo NES no contexto do empreendedorismo circular industrial, proporcionando um marco teórico robusto para avaliar o ecossistema empreendedor circular. A adequação do contexto do País Basco, com seu legado industrial e identidade cultural, foi essencial para esta validação. Ao abordar a notável falta de pesquisa sobre a economia circular a partir da perspectiva do empreendedorismo industrial, este artigo se apresenta como uma contribuição particularmente valiosa.
Originalidade
Propõe-se um novo modelo, pioneiro na validação da metodologia NES no empreendedorismo circular industrial, fornecendo uma ferramenta específica para avaliar fatores ambientais na indústria basca. A adaptação do modelo NES oferece uma base sólida para futuras pesquisas e aplicações. O modelo auxilia na tomada de decisões e seu uso tem um impacto social.
Implicações práticas
São fornecidas recomendações concretas para melhorar a educação, a intervenção governamental e as condições financeiras, destacando áreas-chave que facilitam a transição para modelos de negócios sustentáveis e promovem a inovação e a colaboração na economia circular.
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Keywords
- Entrepreneurship
- Circular economy
- Sustainability
- Industry
- Industrial circular entrepreneurship
- Entrepreneurial ecosystem
- GEM
- Emprendimiento
- Economía circular
- Sostenibilidad
- Industria
- Emprendimiento circular industrial
- Ecosistema emprendedor
- GEM
- Empreendedorismo
- Economia circular
- Sustentabilidade
- Indústria
- Empreendedorismo circular industrial
- Ecossistema empreendedor
- GEM