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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.

This paper examines the impact of extreme rainfall shocks on the performance in test scores of students living near at-risk urban areas in Brazil.

To identify the causal effect, we consider the exogenous variation of rainfall at the municipal level conditioned on the distance from the school to risk areas and the rainfall intensity in the school months.

The results suggest that extreme precipitation shocks, defined as a shock of at least three months of high-intensity rainfall, have an adverse impact on both math and language performance. Through a heterogeneous effects analysis, we find that the impact varies by student gender, with girls being more affected. In addition, among students who study near at-risk areas, those with better previous school performance and higher socioeconomic status are more negatively affected.

Our results suggest that extreme weather events can increase the differences in human capital accumulation between the population living near risk areas and those living more distant from these areas.

Facility maintenance is critical for the operation and management of petrochemical plants. Maintenance work completed with higher productivity eventually contributes to better plant performance. Mechanization reduces workforce demand and can increase the productivity of maintenance work. The purpose of this paper is to assess the current mechanization level of the maintenance activities and then identify applicable technology solutions for productivity improvement in petrochemical facility maintenance.

This paper utilizes a mechanization level assessment method for global maintenance data collection and analysis. Subject matter experts’ interviews and market scanning were used to identify corresponding technology solutions.

The study discovered numerous maintenance activities with lower mechanization levels and identified more than 50 technology solutions applicable for maintenance productivity improvement.

This paper provides a roadmap for petrochemical maintenance work participants to assess their mechanization level status quo and identify technology solutions for higher maintenance work productivity. The method adopted is replicable and customizable for further applications with different plant conditions in the petrochemical sector and other industrial contexts.

Due to social enterprises' (SEs) relevance to social value creation, marketing increases its attention to these hybrid organizations. However, there is no consensus on how strategic marketing can improve SE performance. Thus, this paper aims to discuss how commercial, social and societal strategic marketing approaches relate to compensatory and transformative social entrepreneurship scopes to improve SE performance.

This paper is conceptual. We hold discussions and raise reflections to advance knowledge on both marketing and social entrepreneurship fields, more precisely by intertwining them.

We develop a conceptual model for adapting three strategic marketing approaches to compensatory and transformative SEs. We argue that SEs have three types of performances: commercial, social and societal. Social and commercial strategic marketing are essential for SEs acting in compensating local failures of capitalism. Societal and commercial strategic marketing are essential for SEs focused on transformative actions to changing global system. Such relations can leverage social impact, which we conceptualize as compensatory or transformative.

The model contributes to improvements on strategic marketing decisions by marketers and entrepreneurs in social entrepreneurship.

We propose a decomposition of strategic marketing into three approaches: commercial, social and societal, which constitutes a novelty to the field. This can facilitate management of SEs with different actions and performances, whether at local or international levels.

The purpose of this paper is to propose an initial step for understanding the sensory perception and purchase intent of Brazilian olive oil consumers. It also investigates the sensory perception and purchase intent for a Brazilian-made olive oil.

The sample, consisting of 115 surveyed consumers, is described demographically. The aspects related to sensory analysis and purchase intent associated with the key attributes indicated by the consumers are then discussed. Finally, consumer segmentation is carried out to characterize the consumers in more detail, in terms of both demographic and predictive variables for olive oil consumption.

Consumers displayed a sensory perception that is coherent with olive oil characteristics, thus being able to distinguish three different olive oils from a compound oil sample. Regarding purchase intent and preference, consumers showed mixed behaviors, which was not entirely convergent with the identified sensory aspects. Therefore, it was possible to segment them into three distinct groups: utilitarian, naïve, and expert consumers.

Brazil is an emergent olive oil market, which can create both research and business opportunities for the country. This preliminary study contributes to the advancement of this research subject in the non-traditional markets for olive oil.

Since the 1990s, several policy instruments have been produced in Belo Horizonte, Brazil, to improve accessibility to urban mobility systems, especially for people with disabilities. However, the city still faces important shortcomings in understanding the demands of the population with disabilities and in implementing an appropriate urban structure. The present work identifies mobility practices and demands for accessibility of this population based on a descriptive analysis of the city’s origin/destination survey (2012) and results of a focus group with representatives of the population with disabilities and public authorities. The analysis demonstrates that the demands of persons with reduced mobility are characterised first by a high level of immobility, comparing to people without disabilities, which has important consequences on access to urban goods, especially jobs and health and educational services. Second, mobility has a relevant role in producing forms of discrimination and exclusion. Third, in addition to the problems faced by the general population, people with reduced mobility also face greater challenges in using transport systems. Ultimately, this analysis points out that the main needs for people with disabilities are related to the problems of articulation between public places and transportation systems, both in terms of infrastructure and in terms of attitude and behaviour of service providers and other citizens.

Real estate appraisals are becoming an increasingly important means of backing up financial operations based on the values of these kinds of assets. However, in very large databases, there is a reduction in the predictive capacity when traditional methods, such as multiple linear regression (MLR), are used. This paper aims to determine whether in these cases the application of data mining algorithms can achieve superior statistical results. First, real estate appraisal databases from five towns and cities in the State of Paraná, Brazil, were obtained from Caixa Econômica Federal bank.

After initial validations, additional databases were generated with both real, transformed and nominal values, in clean and raw data. Each was assisted by the application of a wide range of data mining algorithms (multilayer perceptron, support vector regression, K-star, M5Rules and random forest), either isolated or combined (regression by discretization – logistic, bagging and stacking), with the use of 10-fold cross-validation in Weka software.

The results showed more varied incremental statistical results with the use of algorithms than those obtained by MLR, especially when combined algorithms were used. The largest increments were obtained in databases with a large amount of data and in those where minor initial data cleaning was carried out. The paper also conducts a further analysis, including an algorithmic ranking based on the number of significant results obtained.

The authors did not find similar studies or research studies conducted in Brazil.

This study aims to identify comfort food (CF) consumption and its associated factors during the pandemic period. The study also involves an online survey conducted five months after the quarantine started in Brazil.

Data on lifestyle, eating habits and anthropometric data were collected before and during the pandemic, and the differences in these habits were analyzed. Univariate and multivariate logistic regression models were performed to identify predictors of CF consumption by gender.

A total of 1,363 individuals were included in the sample, with a median age of 31 years old, of whom 80.3% were women. Since individuals were free to respond about the food consumed without predetermined categories, it was possible to carry out a faithful assessment of the occurrence of this behavior. At the same time, allowing the subjectivity and symbolism inherent to the concept of CF to be embraced. CF consumption was present for 54%, with “sweets” being the most mentioned group by both genders. The factors associated with CF consumption in women during the pandemic were increased snacking, increased bread, candies and alcoholic beverage intake, increased time spent at work, worsened sleep quality, reduced meals, perceived stress (PS), emotional eating (EE), age and increased frequency of meat intake. In men, the predictors for CF consumption were remote full-time work/study, PS, EE and early waking time. For both genders, CF consumption during the pandemic period was associated with PS and EE.

This study provides an important overview of the possible contributions of the pandemic on behaviors and food choices related to the consumption of CF in Brazilians. This information is valuable to support further studies to investigate and treat the impacts of the pandemic on lifestyle, eating habits and behavior, mental health and other factors in the postpandemic period.

This paper constitutes an explorative study into post-acquisition implementation of emerging market acquisitions in developed countries. More specifically, the study aims to better understand how low capability Chinese firms are able to capture value when acquiring high-capability targets in developed countries through a novel post-acquisition integration approach. In so doing, we set out to contribute to the literature on, and managerial insights into, the factors that determine the success of emerging market acquisitions, in general, and the context-specific use of post-acquisition implementation approaches, in particular.

The study follows a qualitative analysis and multiple case study design based on a phenomenon-based research approach. Data and information were collected through semi-structure executive interviews, observations, secondary sources, company report and media accounts.

Based on institutional theory, this study develops a conceptual framework for a tacit value approach toward the integration of acquisitions of developed market targets by emerging market acquirers.

The proposed tacit value approach of post-acquisition integration, which refers to the creation of intangible value over time, differs from the explicit value approach that is associated with the transaction-cost literature and more focused on the creation of tangible value in the short-term.