Some remarks on the meaning of “collective bargaining”, “social dialogue” and “democratic and pluralistic environment”.
Abstract
Some remarks on the meaning of “collective bargaining”, “social dialogue” and “democratic and pluralistic environment”.
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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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Daniel Winter Fernandes, Roberto Giro Moori and Valdir Antonio Vitorino Filho
A way that companies have found to respond to the challenges of customer satisfaction (CS) is the development logistics services quality. In this sense, the purpose of this paper…
Abstract
Purpose
A way that companies have found to respond to the challenges of customer satisfaction (CS) is the development logistics services quality. In this sense, the purpose of this paper is to estimate the quality of logistical service as a mediator factor in the relationship between logistics capabilities (LC) and CS. For this, an exploratory survey of the descriptive type was carried out with 117 companies in the Brazilian market of lubricant oil. The collected data, modeled in structural equations, have shown evidence that the quality of logistics services totally mediates the relation between the LC and the satisfaction of clients.
Design/methodology/approach
In order to respond to the research problem and to meet the stated objective, a study was carried out in two phases. The first used an exploratory qualitative design, and involved recorded in-depth interviews with five clients and five managers of a lubricant oil producer located in the municipality of Umuarama and nearby areas in Paraná state, Brazil. The second used an exploratory survey of the descriptive type was carried out with 117 companies in the Brazilian market of lubricant oil.
Findings
The collected data, modeled in structural equations, have shown evidence that the quality of logistics services totally mediates the relation between the LC and the satisfaction of clients.
Research limitations/implications
It is suggested that new studies be conducted in order to increase the size of the sample, since the number of responses obtained (117 respondents), for the number of initial variables (34 measures).
Practical implications
In the pursuit of CS, the managers of lubricant oil producers should make major investments in LC, to enable the company to be active in the search for logistics solutions, integration and provision of reliable information to its customers.
Social implications
The studies should also be carried out in other market segments, in order to compare the results obtained in the lubricating oil segment of Brazil and corroborate knowledge about the influence of logistical capabilities on the relation between logistics service quality and CS.
Originality/value
The logistics services quality perceived by the customers is derived from the service capacity of the producer’s employees and the quality of information provided to the customers.
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Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the…
Abstract
Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the descriptions of individuals living with at least one child under 14 years of age, particular emphasis is put on how young adults perceive and incorporate into their speeches the presence and role of non-cohabiting elderly, namely their parents and in-laws, as an expression of the quality of life they experience.
Design/methodology/approach: Data rely on episodic interviews conducted with both men and women with young children (3–14 years old), within a broader sociological research devoted to the study of family rituals. The data collected was analyzed using qualitative techniques of content analysis with the help of NVivo software (QSR). The data is presented recurring to contextualized narratives.
Findings: Data analysis allows to conclude that geography matters in the perception that young adults have when reflecting upon the role of the elderly surrounding them, either their parents or in-laws. The presence and coexistence of generations are perceived as “priceless,” a “fortune,” and a “privilege,” possible in a medium-sized city, where everything is close enough to thicken the informal intergenerational solidarities between grandparents, parents, and grandchildren. Behind the scenes, data, furthermore, discloses unpredictable tensions arising mainly regarding children’s education, rules, and behavior.
Originality/value: This chapter contributes to shed light into the daily life of elderly people who are still independent and active, and the seemingly invisible presence and unimportant role they play in their children and grandchildren’s lives.
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Abstract
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Juliana Binhote, Valéria Moreira de Pinho, Júlia Gouveia de Melo do Rego Monteiro and Victor M. C. Almeida
Appendixes for the case study, teaching notes with figures and suggested chart plan schema.
Abstract
Supplementary materials
Appendixes for the case study, teaching notes with figures and suggested chart plan schema.
Learning outcomes
Students are expected to learn the use of networks for market growth; types of network connections; and ways to achieve international expansion through networks’ relations.
Case overview/synopsis
This teaching case describes the internationalization of an emerging country artist, the Brazilian singer Anitta, who seeks to expand her audience in foreign markets, while dealing with maintaining the public in her home country.
Complexity academic level
Recommended to International Business disciplines in specialization courses.
Subject code
CSS 5: International Business.
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Christian Corsi, Antonio Prencipe and Athos Capriotti
The purpose of this research is to study the effect of organizational innovation, in terms of the introduction of both new business practices and new methods of organizing…
Abstract
Purpose
The purpose of this research is to study the effect of organizational innovation, in terms of the introduction of both new business practices and new methods of organizing workplaces, on firm growth, along with the moderating role of the firm size in this relationship.
Design/methodology/approach
A panel sample of 4,125 Spanish innovative firms taken from the Technological Innovation Panel for the period 2009 to 2014 was analyzed. Two-Step System-Generalized method of moments approach and instrumental variables approach with two-stage least squares have been used.
Findings
The findings remark the positive effect of organizational innovation on firm growth in case firms introduce both new business practices and new methods of organizing workplaces. Furthermore, the empirical evidences show that the firm size has a role, although partial, in moderating negatively the effect of introducing both new business practices and new methods of organizing workplaces on firm growth.
Originality/value
The study adds some new theoretical insights and empirical evidences into the literature related to the inertia theory in the perspective of the population ecology, incorporating it with the effect of firm size. Furthermore, the study may represent a further part of the complex literature puzzle that links organizational innovation to firm growth, and the inclusion of the moderating role of the firm size will partially provide a deeper understanding of this link.
Objetivo
El objetivo de este trabajo es estudiar el efecto de la innovación organizativa, en términos de introducción de nuevas prácticas de negocio, nuevos métodos de organización del trabajo, en el crecimiento empresarial, junto con el papel moderador del tamaño de la empresa.
Diseño/metodología/aproximación
Se analiza un panel de 4.125 empresas innovadoras españolas pertenecientes al Panel de Innovación Tecnológica (PITEC) para el periodo 2009 - 2014. Se estimaron modelos por GMM en dos etapas y mediante modelos de mínimos cuadrados en dos etapas con variables instrumentales.
Resultados
Los resultados subrayan el efecto positivo de la innovación organizativa en el crecimiento empresarial en el caso en el que la empresa introduzca nuevas prácticas de negocio y de organización del trabajo. Más aún, el tamaño de la empresa también juega un papel, aunque parcial, moderando negativamente los anteriores efectos principales.
Originalidad/valor
El estudio aporta nuevos ideas teóricas y evidencia empírica a la literatura relacionada con la teoría de la inercia en la perspectiva de la ecología de las poblaciones, incorporando el efecto del tamaño de la empresa. Es más, el estudio representa un paso más en la compleja literatura que ha vinculado la innovación organizativa con el crecimiento empresarial. La incorporación del papel moderador del tamaño de la empresa puede ayudar a entender mejor esta última conexión.
Palabras clave
Innovación organizativa, Nuevas prácticas de negocio, Nuevos métodos de organización del trabajo, Crecimiento empresarial, Tamaño empresarial, España
Tipo de artículo
Revisión general
Objetivo
O objetivo desta pesquisa é estudar o efeito da inovação organizacional, em termos da introdução de novas práticas de negócios e novos métodos de organização em locais de trabalho, no crescimento da empresa, juntamente com o papel moderador do tamanho da empresa nessa relação.
Design/metodologia/abordagem
Se analizou uma amostra de painel de 4.125 empresas inovadoras espanholas retiradas do Painel de Inovação Tecnológica (PITEC) durante o período de 2009 a 2014. Foram usadas a abordagem do Sistema GMM em duas etapas e a abordagem IV com 2SLS.
Resultados
Os resultados mostram o efeito positivo da inovação organizacional sobre o crescimento da empresa, no caso das empresas introduzirem novas práticas de negócios e novos métodos de organização nos locais de trabalho. Além disso, as evidências empíricas mostram que o tamanho da empresa tem um papel, ainda que parcial, de moderar negativamente o efeito de introduzir novas práticas de negócios e novos métodos de organização dos locais de trabalho no crescimento das empresas.
Originalidade/valor
O estudo acrescenta alguns novos conhecimentos teóricos e evidências empíricas à literatura relacionada à teoria da inércia na perspectiva da ecologia populacional, incorporando-a ao efeito do tamanho da empresa. Além disso, o estudo pode representar mais uma parte do complexo quebra-cabeça da literatura que liga a inovação organizacional ao crescimento da empresa e a inclusão do papel moderador do tamanho da empresa que fornecerá, em parte, uma compreensão mais profunda desse elo.
Palavras-chave
Inovação organizacional, Novas práticas de negócios, Novos métodos de organização de locais de trabalho, Crescimento da empresa, Tamanho da empresa, Espanha
Tipo de artigo
Revisão geral
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Fernando Antonio Slaibe Postali
The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the…
Abstract
Purpose
The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the paper aims to analyze the hypothesis that these grants encourage the benefiting municipalities to collect taxes with excessive administrative costs.
Design/methodology/approach
The author estimate a stochastic cost frontier with fixed effects and investigate whether oil revenues impact on the efficiency scores.
Findings
The results reveal that the municipalities benefitting from oil revenues (royalties) reduce their efficiency in collecting taxes in response to such grants, which signals that they generate some type of X-inefficiency in municipal public management.
Research limitations/implications
The stochastic cost frontier requires the calculation of input prices for public sector.
Originality/value
Using a cost frontier, it is possible to avoid the problem of mixing technical efficiency with unobservable preferences on public goods, as well as to focus on economic efficiency instead of technical one.
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Isabel Sánchez-García, Homero Rodríguez-Insuasti, José Martí-Parreño and Antonio Sánchez-Mena
The purpose of this paper is to analyse how the nutritional traffic light can reduce consumers’ intention to purchase unhealthy food by eliciting negative emotions (i.e. fear and…
Abstract
Purpose
The purpose of this paper is to analyse how the nutritional traffic light can reduce consumers’ intention to purchase unhealthy food by eliciting negative emotions (i.e. fear and guilt). The work also examines the moderating role of income in the above-mentioned relationships.
Design/methodology/approach
The empirical study was conducted in Ecuador. In an initial phase, exploratory research was carried out with two focus groups. Then a quasi-experiment was conducted with 330 participants following a 3×2 design, in which the nutritional traffic light for a dairy product (green, yellow, red) and the variable income (high and low income) were manipulated.
Findings
Traffic light colours (red, yellow and green) significantly influence consumers’ levels of fear and guilt as well as their intention to purchase. Income has also been found to have a moderating effect on the above relationships.
Practical implications
Further understanding of how nutritional labels influence consumer behaviour may have beneficial effects for public authorities attempting to improve citizens’ health and for society as a whole. It may also help firms that produce and market packaged foods to be aware of what type of foods new consumers want and adapt their offering in consequence.
Originality/value
The main contribution of this work is the analysis of the influence of the nutritional traffic light on emotions, namely, fear and guilt and how these emotions lead consumers to control their consumption of unhealthy foods. In addition, the present work proposes the moderating effect of income on the influence of colour on emotions and purchase intention.
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Vania Vidal, Valéria Magalhães Pequeno, Narciso Moura Arruda Júnior and Marco Antonio Casanova
Enterprise knowledge graphs (EKG) in resource description framework (RDF) consolidate and semantically integrate heterogeneous data sources into a comprehensive dataspace…
Abstract
Purpose
Enterprise knowledge graphs (EKG) in resource description framework (RDF) consolidate and semantically integrate heterogeneous data sources into a comprehensive dataspace. However, to make an external relational data source accessible through an EKG, an RDF view of the underlying relational database, called an RDB2RDF view, must be created. The RDB2RDF view should be materialized in situations where live access to the data source is not possible, or the data source imposes restrictions on the type of query forms and the number of results. In this case, a mechanism for maintaining the materialized view data up-to-date is also required. The purpose of this paper is to address the problem of the efficient maintenance of externally materialized RDB2RDF views.
Design/methodology/approach
This paper proposes a formal framework for the incremental maintenance of externally materialized RDB2RDF views, in which the server computes and publishes changesets, indicating the difference between the two states of the view. The EKG system can then download the changesets and synchronize the externally materialized view. The changesets are computed based solely on the update and the source database state and require no access to the content of the view.
Findings
The central result of this paper shows that changesets computed according to the formal framework correctly maintain the externally materialized RDB2RDF view. The experiments indicate that the proposed strategy supports live synchronization of large RDB2RDF views and that the time taken to compute the changesets with the proposed approach was almost three orders of magnitude smaller than partial rematerialization and three orders of magnitude smaller than full rematerialization.
Originality/value
The main idea that differentiates the proposed approach from previous work on incremental view maintenance is to explore the object-preserving property of typical RDB2RDF views so that the solution can deal with views with duplicates. The algorithms for the incremental maintenance of relational views with duplicates published in the literature require querying the materialized view data to precisely compute the changesets. By contrast, the approach proposed in this paper requires no access to view data. This is important when the view is maintained externally, because accessing a remote data source may be too slow.