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Article
Publication date: 2 August 2013

Ana Paula Matias Gama and Cecília Rodrigues

Combining ownership and management might lead concentrated shareholders, such as families, to wealth expropriation. The lack of external monitors and disciplinary agents

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Abstract

Purpose

Combining ownership and management might lead concentrated shareholders, such as families, to wealth expropriation. The lack of external monitors and disciplinary agents potentially permits them to pursue this path. Thus, monitoring activity is one of the major drawbacks in family controlled firms. The purpose of this paper is to provide an integrated analysis of the governance roles of various block‐holders, institutional investors and corporate boards in firm performance in the context of publicly‐listed family‐controlled firms.

Design/methodology/approach

Using a multi‐industry data set of 208 firms listed on the Milan Stock Exchange (MSE), this study employs the generalized method of moments (GMM) to address the issue of endogeneity on panel data over the period 200‐2006.

Findings

The results show that family firms have better accounting performance than non‐family firms. So, active family involvement in management positions seems to reduce managerial opportunism. However, higher accounting performance does not translate into an increase in valuation levels, and thus might not accrue to minority shareholders. Additionally, the results also show an alignment incentive between a coalition of large shareholders (two families) and firm value.

Research limitations/implications

This study provides empirical evidence consistent with a block‐holder coalition framework that sustains an incentive alignment effect of the coalition of large shareholders (two families) and the firm value. Additionally, the results also support evidence that board dominance is another channel through which families can extract private benefits.

Originality/value

This study contributes to understanding that the family firm performance depends on the efficiency of various governance mechanisms. Thus, it offers insights to policy makers to verify board appointment mechanisms used by family firms. Since external board members might be vetted and approved by the family or other dominant block‐holders, what is the extent of their independence from the dominant owners?

Details

Corporate Governance: The international journal of business in society, vol. 13 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 2 October 2017

R. Cecilia Knight, Elizabeth Rodrigues and Rebecca Ciota

Working with faculty and staff to create digital projects requires a complex group of skills and activities. Potential collaborators often jump to the end vision without fully…

373

Abstract

Purpose

Working with faculty and staff to create digital projects requires a complex group of skills and activities. Potential collaborators often jump to the end vision without fully grasping the need for proper description and metadata.

Design/methodology/approach

On-the-job experiences. Contextual inquiry.

Findings

Using Google Forms and Sheets is perceived of as neutral and less frightening than working in a platform that will be the home of the project or using other proprietary productivity software.

Social implications

Digital scholars gradually come to understand the stakes of early decisions in metadata creation (such as file naming conventions and controlled vocabulary) and how that affects database structures, record display, keyword searching and long-term curation.

Originality/value

The authors did not find any other publications addressing using Google Apps for creating metadata.

Details

Library Hi Tech News, vol. 34 no. 8
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 30 December 2021

Nádia Cristina Pinheiro Rodrigues, Valéria Teresa Saraiva Lino, Leonardo Soares Bastos, Gisele O'Dwyer, Denise Leite Maia Monteiro, Inês Nascimento Carvalho Reis, Vera Cecília Frossard and Mônica Kramer Noronha Andrade

This study aims to improve our understanding of violence, focusing on the analysis of the relation between socioeconomic factors and homicide rates from 2005 to 2019 in Brazilian…

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Abstract

Purpose

This study aims to improve our understanding of violence, focusing on the analysis of the relation between socioeconomic factors and homicide rates from 2005 to 2019 in Brazilian capitals.

Design/methodology/approach

Multilevel Poisson models were used to estimate the homicide risk in men and women. The response variable was the homicide rate. Fixed effects were estimated for age group, year and gross domestic product (GDP).

Findings

The average homicide rate over the 2005–2019 period was 5.83/100,000 and 83.72/100,000 for women and men, respectively. In both sexes, the homicide rates increased over the period. The highest mortality rates were observed in North and Northeastern capitals. The peak homicide rates were 2010–2014, the risk of homicide decreased as age increased, and the capitals with GDP lower than US$5,000 showed a greater homicide rate.

Originality/value

Brazil remains among the countries with the highest risk of homicide, especially in the north and northeast regions, where socioeconomic conditions are more unfavorable. The improvement of socioeconomic conditions may contribute to changing this situation.

Details

Journal of Aggression, Conflict and Peace Research, vol. 14 no. 3
Type: Research Article
ISSN: 1759-6599

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 September 2022

Eva Turk, Viola Wontor, Cecilia Vera-Muñoz, Lucia Comnes, Natercia Rodrigues, Giovanna Ferrari and Anne Moen

A broader challenge of co-creating digital solutions with patients addresses the question how to apply an open-access digital platform with trusted digital health information as a…

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Abstract

Purpose

A broader challenge of co-creating digital solutions with patients addresses the question how to apply an open-access digital platform with trusted digital health information as a measure to transform the way patients access and understand health information. It further addresses use this for adherence to treatment, risk minimization and quality of life throughout the integrated patient journey. The aim of this paper is to demonstrate the early steps in towards progress to co-creating the digital solution.

Design/methodology/approach

To coordinate the co-creation process, the authors established a multiphased plan to deep-dive into user needs and behaviors across patient journeys, to identify nuances and highlight important patterns in stakeholder and end-user segment at various stages in the patient's journey.

Findings

A set of tools was designed to serve as a human-centered compass throughout the lifecycle of the project. Those tools include shared objects; personas, user journeys, a set of performance indicators with related requirements – all those tools being consistently refined in ongoing co-creation workshops with members of the cross-functional stakeholder groups.

Originality/value

In this study, a multidisciplinary, public-private partnership looked at integrated digital tool to improve access, understanding and adherence to treatment for diverse groups of patients across all stages of their health journeys in a number of countries including European Union (EU) and United States of America (USA). As a result of this work, the authors attempt to increase the possibility that the improved availability and understanding of health information from trusted sources translates to higher levels of adherence to treatment, safer use of medication (pharmacovigilance), better health outcomes and quality of life integrated in the patient's journey.

Details

Journal of Integrated Care, vol. 30 no. 4
Type: Research Article
ISSN: 1476-9018

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Article
Publication date: 20 April 2018

Marcelo Amaral, Cecília Toledo Hernandez and Marcellus Henrique Rodrigues Bastos

This study aims to focus on the entrepreneurial education and profile in undergraduate business administration programs in Brazil, particularly in the southern region of the state…

291

Abstract

Purpose

This study aims to focus on the entrepreneurial education and profile in undergraduate business administration programs in Brazil, particularly in the southern region of the state of Rio de Janeiro. Assuming that the entrepreneurial profile can be developed by teaching and learning processes.

Design/methodology/approach

The research performed qualitative approach through interviews and a quantitative approach using multiple criteria decision-making methods. Data were collected along 2015 in a survey with a population of 412 students from three high education institutions (HEIs) and analyzed using the analytic hierarchy process with ratings.

Findings

The study has found that the key entrepreneurial trait for all groups was the ability to “plan”. Other relevant dimensions were “self-realization”, “innovative” and “leader”. The dimensions “risk taking” and “sociability” were considered not important in the opinion of all groups.

Practical implications

The entrepreneurial profile does not seem to evolve over the four-year college period, thus suggesting a failure of the entrepreneurial education at the three surveyed HEIs to impact the overall perception of students about the requirements for creating and developing new ventures. Actions to revert this trend should be taken.

Originality/value

This research aims to identify differences in perception about the entrepreneurial profile among freshmen and senior undergraduates. The theme is relevant in a knowledge era where academy has to prepare students to be entrepreneurs. Similar studies were done around in Brazil and around the world but no one in the state of Rio de Janeiro, Brazil. The work has a contribution by proposing and applying a method to compare students groups, programs, institutions and countries over time.

Details

International Journal of Innovation Science, vol. 10 no. 2
Type: Research Article
ISSN: 1757-2223

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Article
Publication date: 10 May 2019

Fernanda Leão, Delfina Gomes and Garry D. Carnegie

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second…

592

Abstract

Purpose

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Design/methodology/approach

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

Findings

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

Originality/value

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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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: 13 October 2021

Maria Cecília Evangelista Vasconcelos Schiassi, Vanessa Rios de Souza, Nathila Angela Alves, Amanda Maria Teixeira Lago, Sérgio Henrique Silva, Gabriel Ribeiro Carvalho, Jaime Vilela de Resende and Fabiana Queiroz

The purpose of this paper was to study the effect of botanical origin on the characteristics of single-flower honeys (assa-peixe, coffee, eucalyptus, laranjeira and vassourinha)…

195

Abstract

Purpose

The purpose of this paper was to study the effect of botanical origin on the characteristics of single-flower honeys (assa-peixe, coffee, eucalyptus, laranjeira and vassourinha), polyfloral (silvestre), extrafloral (sugarcane) and honeydew (bracatinga) during storage.

Design/methodology/approach

The honeys were stored at 14 °C, and the analysis of water activity, color, absorbance, rheological behavior and microscopic analysis were performed during 6 months (T0, T30, T60, T90, T120, T150 and T180 days); quantification of sugars (fructose (F) and glucose (G)), moisture (M), F/G and G/M ratio only at T0.

Findings

All honeys showed changes during storage, and sugarcane honey stood out for presenting greater crystallization, influenced by the high content of glucose and fructose. Coffee honey showed the least crystallization. The crystallization of honeys influenced the increase in water activity, Newtonian viscosity, color and absorbance. The composition of the honeys directly influenced the crystallization process during storage.

Originality/value

Crystallization is a natural process that occurs spontaneously in honey. Thus, the knowledge of the crystallization rate of honeys from different origins (botanical and geographical) during storage, is of great importance and interest for the industry, beekeepers and consumers, since each type of honey crystallizes in different ways and periods.

Details

British Food Journal, vol. 124 no. 9
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 19 July 2018

Maria Cecília Evangelista Vasconcelos Schiassi, Amanda Maria Teixeira Lago, Vanessa Rios de Souza, Juliana dos Santos Meles, Jaime Vilela de Resende and Fabiana Queiroz

The purpose of this paper is to optimize a mixed juice made from Brazilian Cerrado fruits (cagaita, mangaba and marolo).

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Abstract

Purpose

The purpose of this paper is to optimize a mixed juice made from Brazilian Cerrado fruits (cagaita, mangaba and marolo).

Design/methodology/approach

The juices were evaluated by rheological, physical, physicochemical, nutritional and sensory acceptance analyses. The mixture design is a widely used tool for product optimization, allowing the determination of factors, combinations and levels that provide best responses.

Findings

The results show that using mangaba pulp negatively contributed to juice acceptance, but resulted in the highest ascorbic acid content. The treatments produced using cagaita and marolo pulps presented a greater acceptance by consumers, and contributed to higher antioxidant activity and phenolic compounds content. The juice prepared with a mixture of equivalent quantities of the three fruits had the highest β-carotene and lycopene contents.

Practical implications

This research has shown that different fruit combinations can improve sensory and nutritional characteristics, adding value to the final product.

Social implications

The processing of mixed juices could increase population access to the nutrients present in Brazilian Cerrado fruits, given that they are seasonal and perishable fruits.

Originality/value

In recent years, there has been an increase in the development of new food products based on Cerrado native fruits, however information on the chemical and nutritional characteristics, rheological behavior, and sensory attributes of the derivative products are still limited, resulting in a lack of scientific investments in this area. In addition, it is necessary to optimize the developed products to offer the consumer a unique product, combining the characteristics of two or more fruits, which adds value to the final product.

Details

British Food Journal, vol. 120 no. 10
Type: Research Article
ISSN: 0007-070X

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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…

91

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

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