Daniele B. Vinholes, Carlos Alberto Machado, Hilton Chaves, Sinara L. Rossato, Ione M.F. Melo, Flavio D. Fuchs and Sandra C. Fuchs
A staff canteen in the workplace can offer a healthier diet, which may lower the blood pressure (BP). The purpose of this paper is to evaluate whether the presence of staff…
Abstract
Purpose
A staff canteen in the workplace can offer a healthier diet, which may lower the blood pressure (BP). The purpose of this paper is to evaluate whether the presence of staff canteen in the workplace is associated with consumption of healthy food and lower systolic and diastolic BP.
Design/methodology/approach
A cross-sectional study was conducted, randomly selecting workers through a multistage sampling, stratified by company size in Brazil. Demographic, socioeconomic, and life style characteristics were evaluated, and weight, height, and BP were measured. Statistical analysis used generalized linear models, controlling for design effect and confounding factors, to assess the association between BP and staff canteen and the intake of food items.
Findings
In total, 4.818 workers, aged 35.4±10.7 years, 76.5 percent men, with 8.7±4.1 years of formal education were enrolled. Prevalence of hypertension was 24.7 percent (p-value <0.001) among workers from industries with staff canteen vs 30.6 percent among those with no staff canteen. Workers of industries with staff canteen consumed higher proportion of fruits, green leafy vegetables, and milk than workers of industries without canteen, and had lower systolic and diastolic BP, independently of the frequency of intake.
Practical implications
Workers of industries with staff canteen consumed a healthier diet, and had lower systolic and diastolic BP, and lower prevalence of hypertension than workers from workplaces without staff canteen.
Originality/value
This study was the first carried out among workers of industries reporting that the presence of a staff canteen in the workplace is associated with lower systolic and diastolic BP and prevalence of hypertension.
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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…
Abstract
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.
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Miguel Núñez-Merino, Juan Manuel Maqueira-Marín, José Moyano-Fuentes and Carlos Alberto Castaño-Moraga
The purpose of this paper is to explore and disseminate knowledge about quantum-inspired computing technology's potential to solve complex challenges faced by the operational…
Abstract
Purpose
The purpose of this paper is to explore and disseminate knowledge about quantum-inspired computing technology's potential to solve complex challenges faced by the operational agility capability in Industry 4.0 manufacturing and logistics operations.
Design/methodology/approach
A multi-case study approach is used to determine the impact of quantum-inspired computing technology in manufacturing and logistics processes from the supplier perspective. A literature review provides the basis for a framework to identify a set of flexibility and agility operational capabilities enabled by Industry 4.0 Information and Digital Technologies. The use cases are analyzed in depth, first individually and then jointly.
Findings
Study results suggest that quantum-inspired computing technology has the potential to harness and boost companies' operational flexibility to enhance operational agility in manufacturing and logistics operations management, particularly in the Industry 4.0 context. An exploratory model is proposed to explain the relationships between quantum-inspired computing technology and the deployment of operational agility capabilities.
Originality/value
This is study explores the use of quantum-inspired computing technology in Industry 4.0 operations management and contributes to understanding its potential to enable operational agility capability in manufacturing and logistics operations.
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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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José Carlos Tiomatsu Oyadomari, Renato Monteiro da Silva, Octávio Ribeiro de Mendonça Neto and Carlos Alberto Diehl
This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies.
Abstract
Purpose
This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies.
Design/methodology/approach
The study was based on an interventionist model that consisted of two phases – training and intervention. The innovative model used in the study combined Labro and Tuomela’s (2003) framework with the socialization, externalization, combination and internalization model developed by Nonaka et al. (2001), and it was subsequently applied to two Brazilian manufacturing companies.
Findings
The main findings were as follows: the training phase is the one that generated the greatest impact on the cost calculation; competitors should not be invited to participate in the same program; it is necessary for the researchers to have professional experience of the subject being investigated and to have experience of micro and small enterprises; the training phase must be presented using appropriate language; and a better understanding of the costs can increase entrepreneurs’ confidence when negotiating prices with clients.
Research limitations/implications
The main limitation was the small number of companies that were included in the study. Future research could involve longitudinal studies to evaluate the long-term results of interventionist studies.
Practical implications
The study showed that even small business owners can implement costing techniques, but that this requires the development of an environment of knowledge creation, followed by an implementation phase. The model can be replicated on a large scale, with affordable costs.
Social implications
Improving the performance of small and medium-sized enterprises, which are high employers, with low implementation cost is a demand of society.
Originality/value
The model proved to be valid, and it could easily be replicated on a larger scale; the study therefore helps to demonstrate the benefits of interventionist research.
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Carlos Alberto Schuch Bork, Janaina Fracaro Souza Gonçalves and Jefferson Oliveira Gomes
This article aims to collect data on the aluminum alloy 7050-T7451 machinability used in the manufacturing of aeronautical structures, using the combination of the jatropha…
Abstract
Purpose
This article aims to collect data on the aluminum alloy 7050-T7451 machinability used in the manufacturing of aeronautical structures, using the combination of the jatropha vegetable-base soluble cutting oil in relation to the canola vegetal and semisynthetic mineral oils and the technique to apply cutting fluid by flood in relation to the Minimum Quantity Lubrication (MQL) in the milling process (HSM – high-speed machining).
Design/methodology/approach
It was observed that the jatropha vegetal cutting oil presented the best results in relation to requirements for lubrication, superficial mean roughness (index Ra) and shape errors in relation to the other oils in both the techniques to apply fluid which were tested. Comparing the application techniques, the jatropha vegetal oil offered an increase in the life span of the cutting tool, using the flood technique, exceeding in almost six times the machined length of the cutting tool in relation to the MQL technique in the same process conditions.
Findings
The Jatropha vegetable-base cutting oil, besides being produced from a renewable source, has inherent characteristics that can help attain a sustainable manufacturing, mainly with the use of the flood technique to apply cutting fluid in the aluminum alloy 7050-T7451 machining.
Originality/value
The Jatropha (vegetable) oil, in relation to its physicochemical properties, appeared to be the best one fit for being used in the machining of aluminum alloys 7050-T7451 because it did not interfere with any of the elements involved in the formation of intergranular corrosion and/or pitting, which are not allowed in the aeronautical production of parts. Jatropha (vegetable) cutting oil, besides being produced from a clean and renewable source, has the inherent characteristics that can help attain a sustainable manufacturing.
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Fábia Trentin, Claudia Corrêa de Almeida Moraes, Isabela de Fátima Fogaça and Carlos Alberto Lidizia Soares
Objectives: To analyze the tourism policies introduced in response to the impact of the COVID-19 pandemic on tourism at the national, state and local levels, considering…
Abstract
Objectives: To analyze the tourism policies introduced in response to the impact of the COVID-19 pandemic on tourism at the national, state and local levels, considering governmental functions and intergovernmental coordination.
Methodology: The methodology consisted of a review of the scientific literature on public policies, intergovernmental coordination and government functions, in addition to an empirical observation and analysis of norms and legal acts related to the combat against COVID-19 pandemic in four municipalities in the state of Rio de Janeiro, Brazil. The municipalities of Armação dos Búzios, Paraty, Petrópolis and Rio de Janeiro were selected because of their economic dependence on tourism.
Main Results and Contributions: The most important contributions were the theoretical and methodological model of the analysis of government functions combined with the review of intergovernmental coordination.
Originality/Value: To study tourism policies in a time of pandemic, since government functions, when analyzed in a tourism-related context, were conducted in non-pandemic contexts.
Conclusions: Municipal horizontal coordination is highlighted since it has positively impacted the actions of control and flexibility of pandemic measures. It was further noted that the role of the guarantor government was different throughout the whole process.
Limitations: As the study is ongoing and is part of an international project on tourism and pandemic, other data collection techniques will be included.
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On 1 January 1929, Augusto César Sandino wrote his now famous declaration that aptly summarizes both the Sandino and the Frente Sandinista de Liberatión Nacional (FSLN, the…
Abstract
On 1 January 1929, Augusto César Sandino wrote his now famous declaration that aptly summarizes both the Sandino and the Frente Sandinista de Liberatión Nacional (FSLN, the Sandinista National Liberation Front) positions on the issue of foreign domination. He issued the statement in response to a letter from the officer commanding American forces in Nicaragua, Admiral D. F. Sellers. When Sellers suggested that Sandino's resistance would serve “no useful purpose,” Sandino replied:
Reinaldo Guerreiro, Carlos Alberto Pereira and Fábio Frezatti
The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system…
Abstract
Purpose
The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system of Brazilian bank. The present study examines the efficacy of the change process in management accounting, from the perspective of system users, seven years after its beginning.
Design/methodology/approach
The research is based on a case study. The study presents a literature review of institutional theory and a case study of Banco do Brasil – a large Brazilian bank that has implemented profound changes in its management‐accounting system.
Findings
The results indicate that new concepts have been effectively institutionalised and converted into new values, habits, and routines inside the organisation. The study provides new insights into management‐accounting change.
Research limitations/implications
A single case study does not allow the results to be generalised to other organisations.
Originality/value
The study offers a conceptual structure and operational guidelines to evaluate institutionalisation of management‐accounting change processes. The main contribution of this study is to offer new operational insights on management‐ accounting institutionalisation using the conceptual framework proposed by Burns and Scapens.