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The purpose of this paper is to propose a methodology to estimate the number of records that were omitted from a data set, and to assess its effectiveness.

The procedure to estimate the number of records that were omitted from a data set is based on Benford’s law. Empirical experiments are performed to illustrate the application of the procedure. In detail, two simulated Benford-conforming data sets are distorted and the procedure is then used to recover the original patterns of the data sets.

The effectiveness of the procedure seems to increase with the degree of conformity of the original data set with Benford’s law.

This work can be useful in auditing and economic crime detection, namely in identifying tax evasion.

This work is the first to propose Benford’s law as a tool to detect data evasion.

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.

To describe water absorption by the rice grains over time, diffusion and empirical models were used. Also, an optimization software was developed in this study to determine parameters and their uncertainties for the diffusion models (LS Optimizer, for partial differential equations). Parameters (and their uncertainties) for empirical models were determined by LAB Fit Curve Fitting Software.

Heat and mass diffusion phenomena are found in various processes of technological interest, including pasteurization, drying and water immersion of agricultural products, among others. The objective of this work was to study the process of water absorption by rice grains with and without husk, using diffusion and empirical models to describe the absorption kinetics. Rice grains were immersed (approximately 10 g for each experiment) in drinking water maintained at constant temperatures of 28, 40 and 50 C. In the experiments, the water contents absorbed by rice grains over time were obtained by the gravimetric method.

Among empirical models, Peleg was the most satisfactory to describe the kinetics of water absorption by rice without husk, while the Silva et alii model had the best statistical indicators for rice with husk. It was also verified that a diffusion model with boundary condition of the first kind showed the best (or equivalent) results in the description of all processes of kinetics of water absorption by rice grains, with and without husk. For grains without husk, the effective mass diffusivities were (1.186 ± 0.045) × 10⁻⁹, (1.312 ± 0.024) × 10⁻⁹ and (2.133 ± 0.028) × 10⁻⁹ m² min⁻¹, for the immersion temperatures of 28, 40 and 50C, respectively. For grains with husk, diffusivities were (0.675 ± 0.011) × 10⁻⁹ and (1.269 ± 0.017) × 10⁻⁹ m² min⁻¹, for temperatures of 28 and 50 C, respectively.

This work developed a solver for the diffusion equation in cylindrical geometry and presented the LS Optimizer software developed to determine differential equation parameters through experimental data sets.

The purpose of this paper is to observe how to invest in upper-middle income countries via an innovation perspective following global innovation index (GII) by multicriteria decision aid (MCDA) approach, once MCDA was designed to support subjective decisions.

Pearson’s correlation was the milestone for understanding innovation indicators at upper-middle income countries profiles. In a MCDA first step, the analytical hierarchy process (AHP) was applied to obtain the criteria weight. In this step, the judgments or evaluations inputted in AHP were collected from a sample composed by five experts in GII. After getting the criteria weights compose to GII, Borda and Preference Ranking Organization Method for Enrichment Evaluations (PROMÉTHÉE) methods were applied to obtain an MCDA-based GII. The inputs for this second step were: the weights come from AHP output; and the countries performance came from GII data.

As a result, it was found out the upper-middle countries’ rank to invest and groups with countries acting like “hubs” or “bridges” for economic sectors in near countries; when they are grouped according to their maximum and minimum scores profiles, observing not only a particular region but also similar profiles at diverse world areas.

Pearson-AHP-PROMÉTHÉE works as a supportive decision tool for several and complex investment perspectives from criteria and alternatives analysis regarding innovation indicators for upper-middle income countries. This combination also demonstrates grouping possibilities, aligning profiles and not only ranking countries for investment and eliminating others but also grouping countries with similar profiles via innovation indicators MCDA combined application.

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.

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.

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.

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.

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.

This paper aim to propose a methodological mapping approach for the evaluation of dissertations and theses of graduate programs in the area of environmental sciences in Brazil in relation to the UN sustainable development goals (SDGs).

The research is characterized as exploratory with qualitative/quantitative approach. The proposed model was developed as a computational algorithm with a pilot being adopted as a professional master in national network for teaching in environmental sciences (ProfCiAmb) comprising associated courses from nine Brazilian public universities. 230 dissertations completed between 2018 and 2020 were analyzed.

A total of 266 correlations were identified between the texts and descriptors of each SDG. Correlation values between 0.100 (minimum value – Vmin) and 0.464 (maximum value – Vmax) were observed. SDG 4 – Quality Education (Vmax = 0.399) and SDG 6 – Drinking Water and Sanitation (Vmax = 0.464) were those with the highest correlation values, followed by SDG 3 – Health and Well-Being (Vmax = 0.299) and SDG 17 – Partnerships and Means of Implementation (Vmax = 0.249).

The construction of the computational algorithm provided consistent quantitative analyses with potential to contribute to the improvement of the multidimensional evaluation of graduate studies, as well as to support public policies related to teaching and research and strategic planning of the programs.

The relevance of this study lies in the creation of a model that involves the creation of metrics and tools regarding the impact of graduate studies on society.

The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.

The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.

The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.

The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.

The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.

This chapter discusses how young Black people produce social agency through the sphere of culture, based on hip-hop. Divided into two parts, it surveys theses and dissertations produced in Brazilian universities on the subject in the last ten years. In a second moment, it proposes a research methodology that takes young people as narrators of their social experiences, emphasizing how they think about the school space. The work is an exploratory study and seeks the interposition between formal schooling and the cultural practices of hip-hoppers. It intends to affirm hip-hop as a power, an affirmative form of an ethic of life, a way of life, and a way of escaping the established places for poor, Black young people from the suburbs. It is also intended to show how hip-hop, a marginal culture, has triggered a game of cultural positions within the school and displaced provisions of power.

The purpose of this paper is to describe and compare seven case studies of strategic innovation projects of the Brazilian army; these projects present high transformational potential and high investments and are supported by technology and science policies.

The authors present herein multiple case studies in which the authors conduct a documentary analysis of the innovation processes in the Brazilian army, as well as semi-structured interviews conducted with eight servicemen with more than 15 years of working experience.

The results obtained suggest that the innovation process occurs in four stages: creation, selection, development and diffusion of ideas.

The research is relevant because it presents how the interaction between the Brazilian army, companies and academia strengthens the innovation ecosystem, stimulating the development of best practices for the management of strategic projects.

The main contribution of this study is to present the strategic project management of innovation based on public policies and investment in projects of the Brazilian army, which are drivers for the development of ecosystems that promote the creation and expansion of companies, the diffusion of technological knowledge in universities, and suitable solutions for the military sector.

The purpose of this paper is to present the innovation management program (IMP) (FAZ Program) and analyze its results according to the public policy goals that support it (Pró-Inova) suggesting improvements.

Intensive-direct-observation method in 43 companies; systematic data gathering and analysis (172 meeting documents); and innovation maturity diagnostics in 30 companies between August 2013 and May 2016.

The FAZ Program success rate according to the Pró-Inova goals achieved 81 percent. The percentage of completion of FAZ activities decreases during its implementation from 100 percent (strategic module) to 74 percent (management module) and ending at 46 percent (project module). The maturity for innovation of these committees/teams is decisive for those percentages. Companies whose maturity for innovation of the strategic committee and the organizational team are above average or excellent have, respectively, 1.8 and 1.7 times greater probability of implementing the program successfully.

The FAZ Program represents only 4 percent of the programs supported by Pró-Inova. The innovative products, processes and businesses produced by the FAZ Program implementation are not measured. These innovations usually happen several years after an innovative management models implementation.

The maturity for innovation diagnosis is useful both to evaluate the company’s innovation capacity and to predict its chances of implementing the program successfully. Adjusting the structure of the model (e.g. PDCA cycle for the organizational module) and improving the program’s implementation (e.g. ensure management module resources and maturity for innovation capacity) can increase the program’s success rate.

Previous research works on IMPs supported by Pro-Inova focus on describing their methodology or benefits. The results allow answering what and how one of these programs offers in a return to the public innovation support received.