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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Sabrina Silva Valadares, Antonio Moreira De Carvalho Neto, Carolina Mota Mota-Santos and Daniela Martins Diniz
The core of this study is women in mining. The aim of this study was to analyze the perception of women, about their work environment, their career, the human resources policies…
Abstract
Purpose
The core of this study is women in mining. The aim of this study was to analyze the perception of women, about their work environment, their career, the human resources policies and practices and the work–family balance in the context of a multinational organization in the sector.
Design/methodology/approach
The case study was carried through semi-structured interviews with 27 women who work in this organization.
Findings
Although women report that they are capable of exercising any position/function in the company, they perceive wage gap in the investigated organization; that maternity leave and the fact of having children impact their career and their rise to higher positions in the organizational hierarchy negatively; situations of prejudice and discrimination experienced at work. Sometimes subtly, sometimes not so subtly, but they still constitute barriers faced by women in mining.
Originality/value
Although the debate around the issue of gender inequality in organizations is not recent, little has been produced about the working condition of women in occupational fields where male domination is strong, such as mining.
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Angela Christina Lucas, Rodrigo Bombonati de Souza Moraes and Antonio Moreira De Carvalho Neto
Luiza Helena da Silva Martins, João Moreira Neto, Paulo Weslem Portal Gomes, Ana Vânia Carvalho, Antônio Manoel da Cruz Rodrigues and Alessandra Santos Lopes
The purpose of this paper is to use Amazon River shrimp meal and cassava flour as the raw materials for the production of an extruded product. Both these raw materials are highly…
Abstract
Purpose
The purpose of this paper is to use Amazon River shrimp meal and cassava flour as the raw materials for the production of an extruded product. Both these raw materials are highly consumed foods in the northern region of Brazil, but are not processed industrially, only being used for local consumption and there is little in the literature concerning their use.
Design/methodology/approach
The study was carried out using a full 23 factorial central composite rotational experimental design with three independent variables, which were shrimp meal; feed moisture content and temperature, with four replicates at the central point and six axial points. The dependent variables were: expansion index (EI), bulk density (BD) and specific length (SL). The principal component analysis (PCA) was applied for the sensory analysis.
Findings
Almost all the parameters studied had a significant influence (p<0.10) on the responses analysed. The product was well accepted by 78.11 per cent of the volunteers. Increases in the shrimp meal and feed moisture contents strongly influenced the physical analyses (EI, BD and SL) of the extruded product. In the application of the PCA for the sensory analysis, the influence of the variables aroma, appearance and purchase intention corresponded to PC1, and that of the variables flavour, texture, global acceptance and colour to PC2.
Social implications
The development of a product based on animal protein which is more available than common snacks, as a way of reducing the negative environmental impact caused by the disposal of Macrobrachium amazonicum, which is considered as accompanying fauna to artisan fishery.
Originality/value
The originality of this paper lies in the quest for the development and/or application of technologies that allow for the use of raw materials from the Amazon as a way of aggregating value to the existing wealth of this region.
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Danieli Artuzi Pes Backes, Fernando Antonio Ribeiro Serra and Feris Abdalla Zarour Neto
The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the…
Abstract
Purpose
The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the strategy tripod as a backdrop (Peng, 2002; Peng et al., 2009).
Design/methodology/approach
The co-plot method was used as a tool. It was chosen because it simultaneously enables joint and individual observations of comments and variables.
Findings
The results showed the formation of clusters among the programs, identifying a series of similarities between their components. The age and number of lines of research of the programs were the determining variables to identify isomorphism among the clusters.
Research limitations/implications
The main limitation of the study lies in the updating of information at the source of the data collection. All the data were collected from the Sucupira Platform for CAPES Triennial Evaluation of 2013. However, when the authors accessed the portals of the programs, the authors found that some data were outdated. Nevertheless, the authors limited themselves to using official data. Therefore, even if the authors found divergences or inconsistencies regarding the published information, the authors decided to use the official data made available by CAPES on the Sucupira Platform for the period in question.
Originality/value
Understanding that the results through the approaches of the industry-based view, resource-based view and institution-based view were insufficient for a thorough analysis, it is demonstrated in isolation that none of these succeeds in explaining the organizational context that permeates Brazilian stricto sensu post-graduation institutions. In this organizational field, the three views are not at the same theoretical level. The institutional view overlaps with the strategic competitive views. Therefore, the study contributes to reorganizing the strategy tripod and the proposed articulation between the arrangement of theory, method and field research.
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Lívio Antônio Silva Pereira, Raquel Martino Bemfeito, Carla Martino Bemfeito, Priscila de Castro e Silva, Jéssica Ferreira Rodrigues, Michelle Carlota Gonçalves, Ana Carla Marques Pinheiro and Roberta Hilsdorf Piccoli
The main purpose of this paper was to evaluate the influence of the zein coating containing essential oils on the sensory characteristics of sodium-reduced mozzarellas.
Abstract
Purpose
The main purpose of this paper was to evaluate the influence of the zein coating containing essential oils on the sensory characteristics of sodium-reduced mozzarellas.
Design/methodology/approach
Mozzarellas were prepared by dipping in brine containing 5, 10, 15 or 20% of NaCl (w/v) that correspond, respectively, to 25, 50, 75 and 100% of NaCl content used in industry. These salted mozzarellas and another one, unsalted, were coated by an edible zein film added with 3% of a mixture of thyme and garlic essential oils (1:1). They were subjected to sensory analysis in relation to salty taste and overall impression. The mozzarella without salt reduction (20% NaCl w/v), coated or uncoated with the edible film, was also subjected to the analysis of water loss and microbiological quality, in order to evaluate the impact of this film on product quality.
Findings
The zein coating added with oils did not compromise the sensory acceptance of the mozzarella prepared with up to 50% of salt reduction. Water loss and microbial growth were lower in zein-coated mozzarella than in uncoated mozzarella. These results showed that this film could be applied as natural additive, contributing to the microbiological and sensory characteristics of the mozzarella.
Originality/value
This paper contributes to reducing the lack of studies in relation to new technologies for food preservation and sodium reduction. In addition, the zein coating containing essential oils can be tested on other food categories.
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Antonio Lopo Martinez and Flávio Alves de Carvalho
This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from…
Abstract
Purpose
This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM).
Design/methodology/approach
The study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS website.
Findings
The results show that HICs engaged in earnings management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic and financial risks around HICs.
Originality/value
The National Agency of Supplementary Health (ANS) established a qualification program for HICs, monitoring them based on a set of indicators. Managers may have an incentive to use earnings management to obtain indices that meet the requirements of the ANS qualification program in order to avoid showing signs of abnormality.
研究目的
本研究旨在探討巴西的醫療保險公司,透過避免報導低的市場可持續性指標,是以裁決性應計,抑或是以操作決策來進行盈餘管理。
研究的原創性
國立輔助醫療辦事處 (註:此為直譯)(The National Agency of Supplementary Health)為醫療保險公司建立了一個資格檢定機制,基於一套指標來監管這些公司。公司主管或會有鼓勵性的誘因去使用盈餘管理來取得符合國立輔助醫療辦事處資格檢定機制所要求的指標,從而避免顯示異常的跡象。
研究設計/方法/理念
本研究使用Jones 模型及Modified Jones模型,透過裁決性應計來辨認盈餘管理,研究亦使用羅伊喬杜里 (Roychowdhury) 描述的模型, 來估計操作決策的異常行為。數據取自國立輔助醫療辦事處的網址,並涵蓋2012年至2018年期間。
研究結果
研究結果顯示,醫療保險公司進行盈餘管理,以求避免報導低的市場可持續性指標。研究結果應可幫助醫療保險客戶在購買或更改醫療保險時作適當的決定。研究結果亦可鼓勵監管者改善他們對醫療保險公司的經濟及財務風險所作的評估。
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Marcos Roque da Rosa, Sara Moggi, Clodis Boscarioli and Kátya Regina de Freitas Zara
This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and…
Abstract
Purpose
This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and community outreach programs.
Design/methodology/approach
This study is based on content analysis of the data sets of Brazilian higher education courses and their link to SDGs. A literature review has also been developed to integrate the knowledge of sustainability practices in Brazilian universities. Dashboards will be used to present the related findings.
Findings
Brazilian universities’ practices have concentrated their efforts on SDGs, which include responsible consumption and production, sustainable cities and communities and quality education. The literature emphasizes energy efficiency, reflecting its prominence as a subject of study among universities.
Originality/value
This research highlights the innovative use of data analysis techniques to present the findings. It also provides examples of environmental, social and governance (ESG) practices, frameworks and tools that can help sustainability management in this sector.
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Gabriel Caldas Montes and Gabriel Oliveira Lins
Due to the high levels of crime in Rio de Janeiro, the purpose of this paper is twofold. The first one is to analyze the effects of deterrence variables (such as the adoption of…
Abstract
Purpose
Due to the high levels of crime in Rio de Janeiro, the purpose of this paper is twofold. The first one is to analyze the effects of deterrence variables (such as the adoption of Pacifying Police Units (UPPs) and incarcerations) on violence in the municipalities of the State of Rio de Janeiro, as well as to verify the existence of “revenge effect.” The second is to analyze the effects of socio-economic development on violence, using development indicators.
Design/methodology/approach
Besides usual OLS method for panel data analysis, the study makes use of dynamic panel data framework through D-GMM and S-GMM. The estimates are based on a sample of 82 municipalities of Rio de Janeiro, and the period runs from 2003 to 2013. As dependent variables, the estimates use violent deaths (i.e. aggregation of intentional homicides and armed robberies followed by death) and homicides resulting from opposition to police intervention (i.e. civilians killed as a result of police actions against criminals – “opposition deaths”).
Findings
The estimates indicate that incarceration presents marginal capacity to reduce violence. Regarding the findings for the adoption of UPPs, the evidence suggests that this project increased violence and, therefore, the possibility of displacement of violence to other regions of the State. With respect to the effect of police deaths over violence, the results are unprecedented and suggest the existence of a “revenge effect.” Besides, the study points to the importance of socio-economic development to reduce violence.
Originality/value
Once the study analyzes the effects of incarceration and UPPs, it contributes to the literature by providing new evidence on the ability of anti-crime policies of reducing (or not) violence. In addition, when considering the death of policemen in the estimates, the study shows an unprecedented way, the effect that these deaths cause over violence (the so-called “revenge effect”). Moreover, the study considers the impacts of the development of employment and income, health and education on violence. When analyzing these development indicators, the study contributes with the literature that looks for non-police alternatives to control crime.