Search results

The aim of this paper is to investigate the effects on implementation and performance of different designs of public programs to promote sustainability goals.

The study selects eight local sustainability programs in Portugal using two different program designs and compares several indicators of performance in terms of program implementation, outputs, and outcomes.

Cities using the top‐down approach to programmatic intervention are more successful in accomplishing sustainability goals than cities engaging in the bottom‐up approach. The second program design produced more visible physical outputs, whereas the first effectively achieved sustainability goals.

The main policy implication of the study is that program design and structure are decisive to achieve sustainability goals. In the case of Programmatic contracts run by general‐purpose local governments, the incentive structure facilitates the appropriation of goals for electoral purposes by local officials. The Programmatic contracts are administered by local government officials who are primarily concerned with economic revitalization and delivering tangible infrastructure. The sustainability label should be removed from these initiatives.

The paper shows that the incentive structure created by program design features influences the achievement of sustainability goals by local communities.

This chapter examines the professional identities of Brazilian journalists. It does so through an analysis of the growing professional autonomy of journalism from 1950 to 1990 through the life stories of 10 intellectual-journalists, individuals whose journalistic activities have crossed over into other intellectual fields.

This study applies a symbolic interactionist framework to understand how these actors managed their reputations and careers within the intellectual world. The narratives were taken from qualitative semi-structured interviews, and supported by additional research such as interviews, biographies, and articles which have been published about their lives.

The life stories were compared to the extensive structural changes affecting the world of journalism and the world of intellectuals in Brazil. This comparison revealed gaps between these two spheres of practice, within which the ambivalent form of journalists’ identities have been constructed.

This chapter offers two contributions to the study of Brazilian journalists. From a theoretical and methodological viewpoint, it advances beyond other studies that focus more on the prevailing representations of journalists’ professional identities and their role in society. From an empirical standpoint, it describes the complex negotiations between the worlds of journalism, culture and politics. This chapter also reexamines the current dominant explanation for the changes in Brazilian journalism. It shows that building careers and new levels of interpersonal cooperation for intellectuals and journalists has been a slow process. Ultimately, this development has left some behind, especially those actors stretched between multiple professional identities such as those who self-identify as intellectual-journalists.

In the vast majority of the individual robot installations, the robot arm is just one piece of a complex puzzle of components, such as grippers, jigs or external axis, that together compose an industrial robotic cell. The success of such installations is very dependent not only on the selection of such components but also on the layout and design of the final robotic cell, which are the main tasks of the system integrators. Consequently, successful robot installations are often empirical tasks owing to the high number of experimental combinations that could lead to exhaustive and time-consuming testing approaches.

A newly developed optimized technique to deal with automatic planning and design of robotic systems is proposed and tested in this paper.

The application of a genetic-based algorithm achieved optimal results in short time frames and improved the design of robotic work cells. Here, the authors show that a multi-layer optimization approach, which can be validated using a robotic tool, is able to help with the design of robotic systems.

The usage of the proposed approach can be valuable to industrial corporations, as it allows for improved workflows, maximization of available robotic operations and improvement of efficiency.

To date, robotic solutions lack flexibility to cope with the demanding industrial environments. The results presented here formalize a new flexible and modular approach, which can provide optimal solutions throughout the different stages of design and execution control of any work cell.

The purpose of this paper is to propose that the effectiveness of organizational design-manufacturing integration (ODMI) practices is contingent upon the degree of complexity of the manufacturing environment. The paper submits that the level of use of ODMI ought to match the level of complexity of the manufacturing environment. The paper puts forward the hypothesis that when a misfit occurs between ODMI and complexity (high use of ODMI practices in low complexity environments or low use of ODMI practices in high complexity environments) manufacturing operational performance declines.

The paper tests the hypothesis based on a survey database of 725 manufacturers from 21 countries. The measurement model was assessed with confirmatory factor analysis and the hypothesis was tested with linear regression.

A misfit between the level of ODMI use (job rotation and co-location) and manufacturing complexity (product and process complexity) has a negative effect on manufacturing operational performance dimensions of quality, delivery and flexibility. Post hoc analyses also suggest that firms that operate in different environments in what concerns the rate of change in process technologies suffer differentiated negative impacts of ODMI-complexity misfit.

Future studies could extend this research to other dimensions of design-manufacturing integration, such as technological practices.

Manufacturers with high levels of complexity should invest strongly in ODMI practices. However, manufacturers with low levels of complexity should invest in these practices with caution since the expected payoffs may not outweigh the effort.

The study assesses fit as a simultaneous set of contingency factors, applying profile-deviation analysis to ODMI and operational performance relationships. By focusing on plant-level manufacturing complexity, this study complements existing studies of product development complexity which tend to focus on project-level complexity.

The purpose of this paper is to analyse the determinants of technical efficiency (TE) in dairy farms located in the South of Brazil, aiming for a better understanding of the topic for academics, dairy farmers and policymakers to improve the productivity and competitiveness of dairy farms.

This study was developed using a two-stage approach. Data envelopment analysis was used to estimate the TE level and regression models to understand the factors affecting TE in dairy farms. The sample size is 253 dairy farms in the South of Brazil.

The variation in the mean TE indexes reported in the literature can be explained by the attributes of the analysed studies, including the education of the farm operator, farm size (number of cows and milk), feed and labour costs, and use of services. Additionally, the results suggest that dairy farmers in the sample could increase milk output by 50.1 per cent (level of inefficiency) on average if they improve their TE.

This study makes three important contributions: first, it formulates hypotheses from the previous literature’s propositions on the estimation of TE in dairy farms; second, it tests the hypotheses in an empirical study to understand the main factors affecting the TE in dairy farms of the selected municipalities in the South of Brazil; and third, it compares previous findings on the determinants of TE in dairy farms serving different stakeholders, such as researchers, farmers and government representatives, to improve the productivity and competitiveness of dairy farms.

This systematic literature review integrates the findings of existing studies regarding technical efficiency (TE) in dairy farms. The purpose of this paper is to offer a research framework that assembles TE descriptors, a classification of previous literature that provides the basis for the synthesis and research agenda.

This paper systematically reviews 86 survey research studies using rigorous and reproducible procedures. The review is applied to published survey research.

The framework relates context, inputs, outputs and metrics of TE. There is no agreement among the authors on the context and determinants of TE. The main determinants of TE are geographical location, farm size, investments in veterinary care, feeding and milking practice, TE model estimation techniques, public policy, and management-related variables. This paper offers ten propositions for future research on the controversial results on the determinants of TE. The authors also explore the reasons for the discrepant results based on the Debreu-Farrell’s definition of TE, the contingency theory and the resource-based view of the firm, elucidating the literature and serving as a basis for future investigation. Implications for dairy farmers and researchers close the review.

Meta-analysis and meta-regression studies were long at the forefront of reviews in the TE of dairy farms. This paper offers a novel qualitative research synthesis with frameworks and the classification of previous literature and a research agenda, which provides a new and different perspective for analysis, by innovating over the available quantitative procedures to combine statistical results.

The study aims to analyze the composition and mineral profile of oyster shell powder (OSP) and assess its potential as a sustainable source of calcium.

A total of two batches of OSP with different particle sizes had been evaluated for centesimal and mineral composition and microbiological quality. OSP with smaller particles (0.85 mm) was used in the production of bread: standard bread (SB) (0%), fortified bread (FB1) (3%) and FB2 (4%). Centesimal and mineral composition and sensory acceptance had been performed. The internal preference map had been constructed using principal component analysis. The Just About Right data and the influence of sensory attributes on bread acceptance had been assessed by a penalty analysis test.

OSP-0.85 mm had calcium content (478.47 ± 2.37 mg.g-1) lower than OSP-1.00 mm (521.15 ± 0.99 mg.g-1) due to retention of particles. In both batches, heavy metals such as chromium, nickel and copper had not detected. FB1 and FB2 had the best nutritional content compared to SB, with higher calcium content (mg.g-1) 0.69 ± 0.07; 13.76 ± 0.72 and 19.47 ± 1.99 for SB, FB1 and FB2, respectively. The internal preference map showed better acceptance of FB1 compared to FB2. The penalty test showed that this acceptance was penalized (p < 0.05) due to the sandy texture.

The large number of shells generated in the processing of oysters is an environmental problem and generates waste of a natural source of calcium. It has been demonstrated that oyster shell powder can be used as a natural and sustainable source of calcium in bread, requiring further studies to assess the bioavailability of calcium.

Portuguese handicrafts are distinctive artisan products that have been shaped by cultural and historical conditions. The aim of this chapter is to focus on understanding the inherent innovativeness embedded within different handicraft that is made in Portugal. This involves taking a country perspective to handicraft production and the reason why it has continued or revived over time. This involves focusing on the role of entrepreneurs in the handicraft industry and how artisan entrepreneurship can be utilized. Specific examples of Portuguese handicrafts are stated in this chapter that showcase the cultural connections individuals feel. Theoretical and managerial implications are stated that highlight the importance of handicrafts to cultural preservation. Future research suggestions are also stated that stress the need to continue research into Portuguese handicrafts and artisan entrepreneurship.

This paper provides a five-step Enterprise Architecture Management (EAM) approach to systematically guide the development and implementation of contextualised Sales and Operations Planning (S&OP) designs.

A case study is conducted at a European chemical manufacturer. The research applies the five-step approach, embracing the descriptive and prescriptive EAM functions combined with the lens of contingency theory.

The research findings demonstrate the suitability of the proposed EAM approach for the contextualisation of S&OP designs from a contingency theory perspective. Its descriptive EAM function serves to assess context-specific S&OP challenges and enables to analyse the contextual fit of S&OP designs. Its prescriptive EAM function guides the development and implementation of context-specific S&OP designs towards increasing the S&OP effectiveness. EAM's integrated view onto people, process and information technology served to analyse current practices on the dynamics of S&OP contextualisation in innovation- and quality-driven contexts. Thereby, the paper contributes to a better S&OP contingency understanding.

The EAM approach offered in this paper provides a concrete and practically applicable guidance to support managers to face their context-specific challenges and guide the contextualisation of their S&OP designs to increase the S&OP effectiveness. Moreover, practitioners can improve their understanding regarding the need for S&OP design adjustments to reflect changes in their companies' contingencies.

The research introduces a novel EAM approach for S&OP contextualisation, particularly reflecting contingency theory's dynamic view of structural adjustments to regain fit (SARFIT).

In transfer pricing (TP) methods, especially when based on margins, accounting indicators are of paramount relevance to assess the profitability of firms, and to compare such indicators to samples of similar companies. The purpose of this paper, drawing on the legal research method, is to discuss the following questions: when using the transactional net margin, quite common in TP tax reporting, does the new (IFRS-based) Portuguese financial accounting system produce profit level indicators that are closer to the underlying reality that TP aims to capture, or are these profit level indicators of a lower quality than before?

The methodology used in the paper draws on legal research. The hermeneutical and evaluative approaches are used to answer the research question. The legal research method is often criticized by not making the empirical sciences’ type of generalizations, since many problems are, by nature, related to national legal systems and, therefore, proposed solutions are not valid outside a specific territory. However, given the nature of the accounting and tax issues identified and discussed in the paper the topic is relevant outside Portugal, given the widespread adoption of IFRS-based accounting systems and the multinational impact of TP principles’ and legislation.

The main conclusion is that the new accounting regime has a significant potential for increasing uncertainty and compliance costs in the area of TP, given the nature of operating income adopted in the new IFRS-based system. As such, taxpayers and tax authorities (TA) and tax courts will have to allocate more resources to an already complex and uncertain fiscal area. A careful analysis of non-recurrent items is now mandatory, given the increased flexibility and the amalgamation of recurring and non-recurring accounting items that can have a pernicious influence in TP tax compliance. The answer to the research question is that the new accounting system produces operating margins that, when used as profit level indicators in TP, are of lower quality.

Taking into account the aim of this study, the discussion of a Portuguese particular feature of corporate financial information and tax system can highlight useful policy points to a broader audience. Many OECD countries face a dire situation in budgetary terms. Therefore, given the pressure to increase tax receipts, TP issues can shed some light on solutions being applied in other countries, and enhance awareness of corporate tax policy points. Directive 2013/34/EU gives Member States some accounting flexibility (e.g. in the design of the income statement). Therefore, the authors would argue for a new design of the SNC’s income statement by the Portuguese legislators. The analysis also argues for a broader level of coordination and consultation between accounting standard setters and TA, in areas where a strong link exists between book and tax income.

The link between IFRS-based account systems and TP tax issues is not, to the best of the authors knowledge, a widely researched topic Thus, the paper adds value to the discussion related to book-tax relation in the specific area of transfer price profit level indicators. It finds a divergent path between the economic reality that TP tries to capture and a concept of operating margin that is affected by non-recurring and peripheral transactions.