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Article
Publication date: 4 June 2020

Bernardo Lourenço, Tiago Madeira, Paulo Dias, Vitor M. Ferreira Santos and Miguel Oliveira

2D laser rangefinders (LRFs) are commonly used sensors in the field of robotics, as they provide accurate range measurements with high angular resolution. These sensors can be…

108

Abstract

Purpose

2D laser rangefinders (LRFs) are commonly used sensors in the field of robotics, as they provide accurate range measurements with high angular resolution. These sensors can be coupled with mechanical units which, by granting an additional degree of freedom to the movement of the LRF, enable the 3D perception of a scene. To be successful, this reconstruction procedure requires to evaluate with high accuracy the extrinsic transformation between the LRF and the motorized system.

Design/methodology/approach

In this work, a calibration procedure is proposed to evaluate this transformation. The method does not require a predefined marker (commonly used despite its numerous disadvantages), as it uses planar features in the point acquired clouds.

Findings

Qualitative inspections show that the proposed method reduces artifacts significantly, which typically appear in point clouds because of inaccurate calibrations. Furthermore, quantitative results and comparisons with a high-resolution 3D scanner demonstrate that the calibrated point cloud represents the geometries present in the scene with much higher accuracy than with the un-calibrated point cloud.

Practical implications

The last key point of this work is the comparison of two laser scanners: the lemonbot (authors’) and a commercial FARO scanner. Despite being almost ten times cheaper, the laser scanner was able to achieve similar results in terms of geometric accuracy.

Originality/value

This work describes a novel calibration technique that is easy to implement and is able to achieve accurate results. One of its key features is the use of planes to calibrate the extrinsic transformation.

Details

Industrial Robot: the international journal of robotics research and application, vol. 47 no. 5
Type: Research Article
ISSN: 0143-991X

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 December 2021

Alexandre Cappellozza, Gustavo Hermínio Salati Marcondes de Moraes, Gilberto Perez and Alessandra Lourenço Simões

This paper aims to investigate the influence of moral disengagement, perceived penalty, negative experiences and turnover intention on the intention to violate the established…

1152

Abstract

Purpose

This paper aims to investigate the influence of moral disengagement, perceived penalty, negative experiences and turnover intention on the intention to violate the established security rules.

Design/methodology/approach

The method used involves two stages of analysis, using techniques of structural equation modeling and artificial intelligence with neural networks, based on information collected from 318 workers of organizational information systems.

Findings

The model provides a reasonable prediction regarding the intention to violate information security policies (ISP). The results revealed that the relationships of moral disengagement and perceived penalty significantly influence such an intention.

Research limitations/implications

This research presents a multi-analytical approach that expands the robustness of the results by the complementarity of each analysis technique. In addition, it offers scientific evidence of the factors that reinforce the cognitive processes that involve workers’ decision-making in security breaches.

Practical implications

The practical recommendation is to improve organizational communication to mitigate information security vulnerabilities in several ways, namely, training actions that simulate daily work routines; exposing the consequences of policy violations; disseminating internal newsletters with examples of inappropriate behavior.

Social implications

Results indicate that information security does not depend on the employees’ commitment to the organization; system vulnerabilities can be explored even by employees committed to the companies.

Originality/value

The study expands the knowledge about the individual factors that make information security in companies vulnerable, one of the few in the literature which aims to offer an in-depth perspective on which individual antecedent factors affect the violation of ISP.

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Publication date: 23 March 2017

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 3 October 2023

Sofia Oliveira and Helena Albuquerque

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in…

92

Abstract

Purpose

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.

Design/methodology/approach

This case study is based on the reading of the Julio Dinis’ novel An English Family (Uma Família Inglesa), whose storyline takes place in Porto city, Portugal in the 19th century. It used QGIS v. 3.12 software, a geographical information system to identify the places, to produce the maps and to create the itinerary.

Findings

The comparison between the places identified in the novel and the tourist attraction in Visit Porto website revealed that only 6 points in the novel are referenced on Visit Porto website. These points correspond to the ones in the historical city centre of Porto. However, the creation of an itinerary that brings together all the points mentioned by Julio Dinis in his novel, will allow the development of a new touristic itinerary, alternative to existing itineraries in the city and that can be seen as a distinguish offer that allows a different view of the urban space of Porto.

Research limitations/implications

There are some limitations to this study that can be highlighted. First, it was difficult to find the correct location of some points identified in the novel, due to difficulty of finding historical maps with quality of the data. At the same time, as tourist information is dispersed by several sources, and most of those data is not georeferenced, it was time consuming the integration of all the information in the same geodatabase. The choice of the shortest path can also be considered as a limitation, rather than the route followed by the author in the novel, but geographic information systems operates on spatial and temporal scale, which can present a limitation in tourism analysis. In the case of this project, we have chosen the shortest path, assuming that tourist would prefer that.

Originality/value

This research allowed to address two areas of knowledge that are emerging in the study of urban centres as tourist areas: the use of GIS and literary tourism. Despite the fact that there are already articles on this subject, the originality focuses on the approach made around one of the greatest writers of Portugal in the 19th century, allowing to present a tourist itinerary about one of his literary works, and the comparison made between the places identified in the novel and the tourist points identified on the Visit Porto website.

Details

International Journal of Tourism Cities, vol. 9 no. 4
Type: Research Article
ISSN: 2056-5607

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 February 2024

Stephana Dyah Ayu Ratnaningsih, Imam Ghozali and Puji Harto

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

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Abstract

Purpose

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Design/methodology/approach

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

Findings

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

Originality/value

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Available. Open Access. Open Access
Article
Publication date: 17 June 2021

Cristina M. Ostermann, Leandro da Silva Nascimento, Fernanda Kalil Steinbruch and Daniela Callegaro-de-Menezes

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

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Abstract

Purpose

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

Design/methodology/approach

An exploratory case study was carried out with a unique and relevant case: the only Brazilian company implementing circularity practices defined through a sectoral commitment, the 2020 Circular Fashion System Commitment.

Findings

From an analysis of the literature, a theoretical scheme composed of internal and external drivers is proposed. In the case studied, there is a prevalence of internal drivers that led the company to implement the CE. Most of the internal drivers described by the literature were identified in this research, except for two: profitability and available technology. Regarding the external drivers, of the 12 listed, only laws and regulations were identified. Thus, the results suggest that internal drivers are more numerous and may be more prominent than external ones for CE adoption in the born-sustainable business.

Research limitations/implications

Due to its exploratory design and unique case study, the research does not allow generalizations, suggesting replication with a larger number of companies and carrying out quantitative research with born-sustainable companies and incumbent companies, for comparison. Considering that there is a difference between companies that decide for sustainable practices and companies that were already born sustainable, it can be questioned if the drivers for implementing CE for both companies are also different.

Originality/value

This study proposes a theoretical scheme that indicates the main internal and external drivers for companies' CE implementation. Developed from a literature review and applied in an empirical case, this scheme is comprehensive and can be adopted to analyze companies of different sizes and industries. Hence, this paper generates new perspectives for CE literature.

Details

Revista de Gestão, vol. 28 no. 3
Type: Research Article
ISSN: 1809-2276

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Article
Publication date: 2 June 2021

Letícia Barbosa Gomes Figueiredo Filho, Marina Bouzon and Diego de Castro Fettermann

This study aims to evaluate how stakeholders affect project risks by analyzing the connection between stakeholder management and risk management in the information technology (IT…

1195

Abstract

Purpose

This study aims to evaluate how stakeholders affect project risks by analyzing the connection between stakeholder management and risk management in the information technology (IT) project context.

Design/methodology/approach

Using the Delphi method, interviews with IT project experts were conducted to examine four factors concerning stakeholder management and define probabilities for three risk variables. The design of experiments (DoE) method was applied for the design of the research instrument and data analysis.

Findings

Stakeholder engagement and communication with stakeholders have significant influence on the occurrence of negative risks, opportunities and the development of contingency strategies. These results provide project leaders with relevant data that better guide actions toward stakeholders and enhance project success probability.

Originality/value

This study clarifies important aspects of two main project management areas – stakeholder and risk management – in the IT projects context. This research also presented an unusual application for the DoE method which allows the subjective variables analysis by statistical tools and enables to explore factor influences on real project situations.

Details

Benchmarking: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 28 October 2022

Muhammad Farooq, Qadri Al-Jabri, Muhammad Tahir Khan, Muhamamad Akbar Ali Ansari and Rehan Bin Tariq

The present study aims to investigate the impact of corporate governance proxies by ownership structure and firm-specific characteristics, i.e. firm size, leverage, growth…

1090

Abstract

Purpose

The present study aims to investigate the impact of corporate governance proxies by ownership structure and firm-specific characteristics, i.e. firm size, leverage, growth opportunities, previous year dividend, firm risk, profitability, and liquidity on dividend behavior of the Pakistan Stock Exchange (PSX) listed firms.

Design/methodology/approach

Final sample of the study consists of 140 PSX-listed firms. The study covers a period of six years, starting from 2015 to 2020. Dividend payout dummy, dividend payout ratio, and dividend yield were used to assess the dividend behavior of the sample firms. The appropriate regression procedures (logistic, probit, ordinary least square (OLS), and fixed effect regression) are used to test the study hypothesis. To check the robustness of the result, a system GMM estimation technique is also used in the present study.

Findings

The study reveals that institutional ownership, foreign ownership, and individual ownership have a significant positive whereas managerial ownership has a significant negative impact on the dividend decision of sample firms. Among firm-specific characteristics, it was found that liquidity, profitability, and the previous year's dividend were significantly positive, while growth opportunities were significantly inversely associated with dividend payout decisions of PSX-listed firms.

Practical implications

This study sheds light on the relationship between dividend policy, ownership structure, and firm-specific factors in the context of an emerging market like Pakistan. The study's findings have important implications for managers, minority shareholders, lawmakers, and investors looking for guidance on the dividend policy of publicly-traded non-financial firms.

Originality/value

The literature lacks studies that together analyze the ownership characteristics and firm-specific variables on dividend decisions, particularly in the context of developing economies. The current study aims to fill this gap.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 3
Type: Research Article
ISSN: 1757-4323

Keywords

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Article
Publication date: 30 August 2021

Luis Miguel Fonseca, Maria Cristiana Cardoso and Maria Henriqueta Nóvoa

This paper aims to identify and characterize the motivations for ISO 9001 quality management system (QMS) implementation and certification, with a novel, valid and…

988

Abstract

Purpose

This paper aims to identify and characterize the motivations for ISO 9001 quality management system (QMS) implementation and certification, with a novel, valid and business-oriented scale applied to a large sample. Instead of adopting a normative approach focusing on the internal/external nature of the motivation, this investigation aims to emphasize the ISO 9001 driving forces from an instrumental (productivity, market and competitiveness) perspective.

Design/methodology/approach

This study is framed with a quantitative methodology supported by an email survey encompassing a sample of 526 Portuguese ISO 9001 certified organizations. Descriptive statistics, exploratory factorial analysis (EFA), t-tests and correlation analysis were performed according to the proposed research questions.

Findings

Regarding the motivations, three factors were obtained by applying EFA: market, productivity and competitiveness. The respondent organizations consider the productivity factor (mainly related to internal motivations) to be the most important. Concerning the other factors, competitiveness in the sector is ranked second and the reasons related to the market come in third. Additionally, organizations of medium dimension (between 50 and 249 employees), certified up to 1999 or from the private sector, give greater relevance to motivations related to the market and competitiveness.

Research limitations/implications

This investigation suffers from the limitations inherent to the survey methodology (e.g. potential bias) and a Portuguese sample’s restrictions. Moreover, this research does not cover organizations that have been certified after 2015, namely, with an initial ISO 9001:2015 certification. Nevertheless, most of the respondents’ organizations remain ISO 9001 certified today.

Practical implications

The information provided allows managers to know the driving forces and motivations behind seeking ISO 9001 certification. It can assist certification bodies in fine-tuning their marketing strategies to attract new customers and support ISO 9001 stakeholders in the ISO 9001 revision cycles.

Social implications

Policymakers can also adjust policies to foster ISO 9001 certification accordingly. Furthermore, as Wawak et al. (2020) suggested, with ISO starting a new revision cycle for ISO 9001, an increase in the research topic is expected. This study brings additional knowledge that can assist ISO stakeholders in that process.

Originality/value

This study presents a novel, valid and more business-oriented scale to characterize and identify the motivations for ISO 9001 QMS certification and maps the driving forces for ISO 9001 certification in a large sample size of diverse organizations. The instrumental nature of the scale (productivity, market and competitiveness) improves the consistency with recent research on ISO 9001 contributions for organizational performance compared with previous scales that focused on the internal/external nature of the motivation.

Details

International Journal of Quality and Service Sciences, vol. 14 no. 1
Type: Research Article
ISSN: 1756-669X

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Article
Publication date: 17 September 2019

Brenda Kelly Souza Silveira, Juliana Farias de Novaes, Sarah Aparecida Vieira, Daniela Mayumi Usuda Prado Rocha, Arieta Carla Gualandi Leal and Helen Hermana Miranda Hermsdorff

The purpose of this paper is to examine the associations of dietary patterns with sociodemographic and lifestyle characteristics in a cardiometabolic risk population.

176

Abstract

Purpose

The purpose of this paper is to examine the associations of dietary patterns with sociodemographic and lifestyle characteristics in a cardiometabolic risk population.

Design/methodology/approach

In this cross-sectional study data from 295 (n=123 men/172 women, 42±16 years) participants in a Cardiovascular Health Care Program were included. After a 24-hour recall interview the dietary patterns were determined using principal component analysis. Sociodemographic, clinical and lifestyle data were collected by medical records.

Findings

Subjects with diabetes and hypertension had a higher adherence in the “traditional” pattern (rice, beans, tubers, oils and meats). Poisson regression models showed that male subjects with low schooling and smokers had greater adherence to the “traditional” pattern. Also, students, women, and those with higher schooling and sleeping =7 h/night showed higher adherence to healthy patterns (whole grains, nuts, fruits and dairy). Women, young adults and those with higher schooling and fewer sleep hours had greater adherence to healthy dietary patterns. Those with low schooling and unhealthy lifestyle showed more adherence to the “traditional” pattern.

Social implications

The results indicate the importance to personalized nutritional therapy and education against cardiometabolic risk, considering the dietary patterns specific to each population.

Originality/value

Socioeconomic and lifestyle characteristics can influence dietary patterns and this is one of the few studies that investigated this relationship performing principal component analysis.

Details

British Food Journal, vol. 121 no. 11
Type: Research Article
ISSN: 0007-070X

Keywords

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