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The purpose of this paper is to evaluate the use of SERVQUAL to assess service quality in Dentistry, by evaluating patients’ expectations and perceptions of dental care and their association to patients’ sociodemographic data.

The sample constituted of 379 subjects in the first assessment and 155 in the second phase. All employees of the companies that were clients of the dental insurance participated, a total of four companies in two states (São Paulo and Minas Gerais) of Brazil. SERVQUAL questionnaires about expectations and sociodemographic data were dispatched in the first phase, and in a second phase SERVQUAL questionnaires about perceptions. Those who had not yet received dental treatment and had agreed to participate filled out their survey in the first phase. In the second phase, the respondents had to have completed their treatment.

When the value gap is considered, Reliability (as a dimension) had the smallest score (−3.71). This means that it was the worst result, i.e. there is a higher difference between expectations and perceptions, and problems can be identified here. t-test confirmed that all the dimensions had some statistically significant difference with p<0.05 in relation to expectations and perceptions. Women presented higher prevalence of dissatisfaction (Tangible and Reliability dimensions), as well as the oldest participants (Empathy dimension) and those with lower parental literacy (Assurance and Empathy dimensions). The only dimension that was not significantly associated was Responsiveness.

This research suggests that the patients evaluated the physical characteristics of the premises and the interaction with the staff as the priority issues that need special attention in this service. Moreover, the use of SERVQUAL was extremely relevant for the oral health service, because it assessed the users’ subjective perceptions.

This work analyzes, through social-environmental reports, whether banks with higher transparency in social-environmental policies better safeguard financial stability in Brazil.

The analysis is carried out through a panel database analysis of the 42 largest Brazilian banks, representing 98% of the Brazilian financial system. Seeking to avoid spurious results, we followed rigorous methodological standards. Hence, we conducted an empirical analysis using a dynamic panel data model, we used the difference generalized method of moments (D-GMM) and the system generalized method of moments (S-GMM).

The results show that the higher the transparency of social-environmental policies, the lower the chance of possible stress on the financial stability of Brazilian banks. In sum, this study builds evidence that disclosing risks related to policies about sustainability can enhance financial stability. It is essential to highlight that social-environmental transparency does not have as direct objective financial stability.

The manuscript submitted represents an original work that analyzes whether banks with higher transparency in social-environmental policies better safeguard financial stability. Some countries, such as Brazil, have their potential for sustainable policies spotlighted due to their green territory and diverse natural ecosystems. Besides having green potential, Brazil is a developing country with a well-developed financial system. These characteristics make Brazil one of the best laboratories for studying the relationship between transparency in social-environmental policies and financial stability.

This study aims to investigate the impact of the Brazilian conditional cash transfer program (Bolsa Família Program – BFP) on the nutritional status of children in beneficiary families. Specifically, we examine the effects of the BFP on the following outcome variables: (1) energy intake in kcal, (2) carbohydrate consumption, (3) protein consumption and (4) lipid consumption.

This research utilizes microdata from the Household Budget Survey of the Brazilian Institute of Geography and Statistics (IBGE) for 2017 and 2018. We employ the ordinary least squares method for complex samples (ordinary least square Survey) and matching methods (propensity score weighting and propensity score matching) to account for the complex data structure. We also analyze heterogeneous effects in the country's macro-regions.

Our findings indicate that the BFP positively affects the average macronutrient consumption of children in beneficiary households, with the effects being more pronounced in Brazil's north and northeast regions.

Our study suggests that the BFP, as a conditional cash transfer program, can improve the nutritional status of children in beneficiary households.

To the best of our knowledge, this study contributes to the existing literature by examining the impact of the BFP on the macronutrient intake of children in beneficiary families.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0216

The rapid growth of 3D printing has transformed the cost-effective production of prototypes and functional items, primarily using extrusion technology with thermoplastics. This study aims to focus on optimizing mechanical properties, precisely highlighting the crucial role of mechanical compressive strength in ensuring the functionality and durability of 3D-printed components, especially in industrial and engineering applications.

Using the Box−Behnken experimental design, the research investigated the influence of layer thickness, wall perimeter and infill level on mechanical resistance through compression. Parameters such as maximum force, printing time and mass utilization are considered for assessing and enhancing mechanical properties.

The layer thickness was identified as the most influential parameter over the compression time, followed by the degree of infill. The number of surface layers significantly influences both maximum strength and total mass. Optimization strategies suggest reducing infill percentage while maintaining moderate to high values for surface layers and layer thickness, enabling the production of lightweight components with adequate mechanical strength and reduced printing time. Experimental validation confirms the effectiveness of these strategies, with generated regression equations serving as a valuable predictive tool for similar parameters.

This research offers valuable insights for industries using 3D printing in creating prototypes and functional parts. By identifying optimal parameters such as layer thickness, surface layers and infill levels, the study helps manufacturers achieve stronger, lighter and more cost-efficient components. For industrial and engineering applications, adopting the outlined optimization strategies can result in components with enhanced mechanical strength and durability, while also reducing material costs and printing times. Practitioners can use the developed regression equations as predictive tools to fine-tune their production processes and achieve desired mechanical properties more effectively.

This research contributes to the ongoing evolution of additive manufacturing, providing insights into optimizing structural rigidity through polylactic acid (PLA) selection, Box−Behnken design and overall process optimization. These findings advance the understanding of fused deposition modeling (FDM) technology and offer practical implications for more efficient and economical 3D printing processes in industrial and engineering applications.

The university is changing. Its social role is growing in diversity and complexity. In a knowledge-based society, there is a huge public expectation in the results and impacts of the university’s activities. Its traditional roles – training and qualification of individuals and production of new knowledge – are no longer valid. As a result of university–industry interactions, policy-making began to give additional significance to the role of the university in regional development, mainly motivated by shining examples of success in transferring scientific knowledge to valuable innovation, many through academic entrepreneurship. This change in the role of the university is reflected not only in the mode of knowledge production, which became more transdisciplinary and applied, but also in the active engagement of different institutional spheres, the university, the firm, the government, and end-users, creating new hybrid and overlapping areas for the governance of innovative dynamics. This chapter defines and analyses the position of the university in contemporary society as a socially legitimised institution for the production of knowledge and innovation. Three different theoretical traditions – Actor–Network Theory, Stakeholder Theory and territorial innovation models – inspire the analysis of 15 in-depth interviews with key actors in their local innovation system and knowledge networks around the University of Huelva (Andalusia, Spain). The main conclusions suggest that the university today faces a huge challenge in responding to the expectations that society places on it.

The purpose of this study is to formulate an algorithm designed to discern the optimal routes for efficient municipal solid waste (MSW) collection.

The research method is simulation. The proposed algorithm combines heuristics derived from the constructive genetic algorithm (CGA) and tabu search (TS). The algorithm is applied in a municipality located at Southern Brazil, with 40,000 inhabitants, circa.

The implementation achieved a remarkable 25.44% reduction in daily mileage of the vehicles, resulting in savings of 150.80 km/month and 1,809.60 km/year. Additionally, it reduced greenhouse gas emissions (including fossil CO₂, CH₄, N₂O, total CO₂e and biogenic CO₂) by an average of 26.15%. Moreover, it saved 39 min of daily working time.

Further research should thoroughly analyze the feasibility of decision-making regarding planning, scheduling and scaling municipal services using digital technology.

The municipality now has a tool to improve public management, mainly related with municipal solid waste. The municipality reduced the cost of public management of municipal solid waste, redirecting funds to other priorities, such as public health and education.

The study integrates MSW collection service with an online platform based on Google MapsTM. The advantages of employing geographical information systems are agility, low cost, adaptation to changes and accuracy.

Regarding the premises of open innovation (OI) in terms of knowledge sources, this paper aims to discuss how to manage the existing sources of knowledge in supply chains.

An integrative review was developed focusing on studies related to supply chain and OI, seeking to understand the relationships between them, supporting the innovative discussion.

The SIPOC-OI was proposed as a tool to support the management of knowledge sources present in the supply chain, promoting efficiency to the company and improving its innovative capacity.

The conceptual proposal should be empirically verified to understand the management tool's obstacles and benefits for a company's innovation performance. Additionally, it would be useful to understand the results of this proposal in the relationships between agents of the chain, as well as the direction (inbound, outbound or coupled). Additionally, relevant points were highlighted as future agendas.

The point of view based on OI treats the collaboration's aspects and its benefits to agents, which becomes an essential factor in improving the entire chain's integration and performance.

The analysis of the flow of knowledge in supply chains from an OI perspective is an innovation in theory. Besides, the multidisciplinary proposal is expressed in the framework developed as it is based on a tool from engineering. Supply chain competencies/mindset is important to develop OI as well as is the contrary – there is a mutual practical and theoretical relevance between the integration of the concepts.

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

The purpose of this paper is to use PAM-CRASH, a finite element analysis solver, to assess the performance of a mass production vehicle cross car beam (CCB) under an overlap frontal crash scenario (crashworthiness). Simulation results were reviewed according to what is plausible to register regarding some critical points displacements and, moreover, to identify its stress concentrations zones. Furthermore, it was also computed the CCB modal analysis (noise, vibration and harshness (NVH) assessment) in order to examine if its natural modes are within with the original equipment manufacturer (OEM) design targets.

The available data at the beginning of the present study consisted of the structure CAD file and performance requirements stated by the OEM for NVH. No technical information was available concerning crashworthiness. Taking into account these limitations, it was decided to adapt the requirements for other mass production cars of the same category, as regards dynamic loading. A dynamic explicit code finite element analysis was performed throughout the CCB structure simulating the 120e−3 s crash event. For the modal analysis, there were some necessary modifications to the explicit finite element model in order to perform the analysis in implicit code. In addition, the car body in white stiffness was assigned at the boundaries. These stiffness values are withdrawn from the points where the CCB is attached to the car body’s sheet metal components.

Although the unavailability of published results for this particular CCB model prevents a comparison of the present results, the trends and order of magnitude of the crash simulation results are within the expectations for this type of product. Concerning modal analysis, the steering column first natural frequency has a percent deviation from the design lower bound value of 5.09 percent when local body stiffness is considered and of 1.94 percent with fixed boundary conditions. The other requirement of the NVH assessment regarding a 5 Hz minimum interval between first vehicle CCB mode and the first mode of the steering column was indeed achieved with both boundary configurations.

This study is a further confirmation of the interest of numerical modeling as a first step before actual experimental testing, saving time and money in an automotive industry that has seen an enormous increase of the demand for new car models in the last decade.