Joina Ijuniclair Arruda Silva dos Santos, Denis Silva da Silveira, Marconi Feitas da Costa and Rafael Batista Duarte
The purpose of this systematic literature review (SLR) is to analyse which consumer behaviours are more evident in relation to food waste, in addition to seeking to identify which…
Abstract
Purpose
The purpose of this systematic literature review (SLR) is to analyse which consumer behaviours are more evident in relation to food waste, in addition to seeking to identify which types of food are most wasted in homes and the methods which have been used by studies for such particularities. In this paper, it was possible to identify the universe of consumer characteristics covering the main contributions to the development of this theme with different points of view.
Design/methodology/approach
To achieve this goal, the authors performed a SLR according to well-established guidelines set. The authors used tools to partially support the process, which relies on a four-member research team.
Findings
The authors report on 49 primary studies that deal the lack of planning, excessive purchases and the non-reuse of food leftovers by the consumer as the characteristics most evidenced as a consequence of food waste. Furthermore, fruits, vegetables and bread are the most wasted food. Regarding the most used research methods, some studies in this SLR use the qualitative method, but mostly food waste is analysed using the quantitative method.
Originality/value
This SLR is different because it seeks to group different aspects of food waste, mapping not only the consumer’s behavioural characteristics but also seeking to identify the most wasted food. The research contributed to finding theoretical gaps on the subject in favour of reducing waste, based on the findings that demonstrate causing food waste.
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Charlie Silva Lopes, Denis Silva da Silveira and João Araujo
The primary concern of quality improvement in processes is not the input–output conversion but the information that enables and controls process. This paper presents process…
Abstract
Purpose
The primary concern of quality improvement in processes is not the input–output conversion but the information that enables and controls process. This paper presents process fragments for dimensions of information quality (IQ).
Design/methodology/approach
Research is based on the design science paradigm to create four fragments of reusable processes, that contemplate the following dimensions of IQ: accessibility, completeness, accuracy and consistency.
Findings
There is a theoretical discussion of the concept of IQ in process models, in which the fragments presented provide designers with a reduction in modeling time through reuse. Therefore, the designer has the flexibility to improve the IQ according to the context of each process.
Practical implications
The discussion is relevant for both researchers and business designers because it shows that IQ is essential to guarantee the efficient execution of processes.
Social implications
Processes modeling can be a challenge for inexperienced designers as they always try to solve a problem from the start, without worrying about the IQ dimensions in process models. Fragments here presented can be (re)used to guide these designers in processes modeling with more IQ.
Originality/value
Process modeling approaches provide expressive techniques but do not guarantee IQ in the models. However, these approaches present process fragments that can be easily used to contemplate IQ in process models. In this context, process fragments reuse stands out as an innovative solution to mitigate the shortcomings of process models related to IQ.
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Rafael Batista Duarte, Denis Silva da Silveira, Vinícius de Albuquerque Brito and Charlie Silva Lopes
Business process modeling can involve multiple stakeholders, so it is natural that problems may occur during the designing and understanding processes. One way to perceive these…
Abstract
Purpose
Business process modeling can involve multiple stakeholders, so it is natural that problems may occur during the designing and understanding processes. One way to perceive these problems is to evaluate the comprehension of business process models through the collection of data related to the readers' eye movement via an eye-tracking device. The purpose of this paper is to provide a comprehensive overview of the use of eye-trackers in understanding process models and to offer a research roadmap to challenge the community to address the identified limitations and open issues that require further investigation.
Design/methodology/approach
To achieve this goal, Systematic Literature Review (SLR) was performed following good practices from the Evidence-Based Software Engineering's (EBSE) field.
Findings
This study resulted in 10 primary studies selected for analysis and data extraction, from the 1,482 initially retrieved. The major findings indicate that the business process community still benefits little from the use of eye-tracking, e.g. not offering sufficient support for inexperienced designers and not having an explicit standardization in its use. These and other findings are synthesized in a research roadmap which results would benefit researchers and practitioners.
Originality/value
In the studies found, the methods used to explore eyes' movement in process models' comprehension analysis were presented as an advantage of the current study. Additionally, another aspect presented in this SRL as an originality is presenting a set of open questions, suggesting valuable topics for future research through a research script (research roadmap).
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Ademir Macedo Nascimento, Denis Silva da Silveira, Jairo Simião Dornelas and João Araújo
This paper aims to systematize the contextual factors that influence the intention to use citizens and governments-initiated platforms, presenting them as non-functional…
Abstract
Purpose
This paper aims to systematize the contextual factors that influence the intention to use citizens and governments-initiated platforms, presenting them as non-functional requirements (NFRs), to facilitate their understanding to implementers.
Design/methodology/approach
A systematic mapping of the literature was done to identify the contextual factors from citizens and governments (C2G) adoption, followed by a survey applied to 938 potential users of this type of technology. The results were analyzed through logistic regression to understand the impact of the contextual factors on the intention to use C2G platforms and then those contextual factors were formalized as NFRs represented by a Softgoal Interdependence Graph.
Findings
Among the results, the most prominent factors were the influence of the “users perceived contribution” and the “citizens concern about the city conditions”. Finally, some strategies are suggested to help public managers and developers to optimize the factors that have shown to be significant.
Practical implications
This study can support e-gov policies in the implementation of C2G platforms because several municipalities need assistance in taking actions to foster greater citizens’ engagement. An example of this type of contribution is the indication of the factors of greatest impact in the adoption of use and the indication of paths to be followed if the manager and developers decide to focus on each of them.
Originality/value
The identification of several contextual factors which influence C2G platforms adoption and their systematization with the purpose of jointly visualizing and evaluating them.
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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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Flávia Schwartz Maranho and Ricardo Leal
The relationship between the role played by corporate governance (CG) mechanisms and shareholder wealth is an important and mature topic in some countries and regions. However…
Abstract
Purpose
The relationship between the role played by corporate governance (CG) mechanisms and shareholder wealth is an important and mature topic in some countries and regions. However, despite the considerable number of studies, the results are still inconclusive. The purpose of this paper is to contribute to the debate around the theme in Latin America through a meta-analysis.
Design/methodology/approach
The study used meta-analytic procedures to review 42 articles produced by researchers from Latin American countries, whose samples were composed of Latin American firms.
Findings
The results suggest that CG best practices are associated with better Latin American firm performance. The evidence also suggests that results are moderated by the characteristics of boards of directors, the ownership, and control structure and various simultaneous CG mechanisms, through broad indices and special CG trading segments.
Originality/Value
The relationship between GC and firm performance possesses certain peculiarities in the case of Latin American countries and the literature on the region is certainly not as abundant and mature. As most of the articles reviewed were written in Portuguese and Spanish and published in local journals, the consolidation produced should also be useful for researchers throughout the world by enabling them to access their ideas.
Propósito
A relação entre o papel desempenhado pelos mecanismos de governança corporativa (GC) e a riqueza dos acionistas é um tópico importante e maduro em alguns países e regiões. No entanto, os resultados ainda se apresentam ambíguos, apesar do grande número de estudos. Este ensaio pretende contribuir para o debate do tema na região através de uma meta análise.
Diseño/metodología/enfoque
O trabalho fez uso de procedimentos meta-analíticos para revisar 42 artigos produzidos por pesquisadores da região e de outras localidades, cujas amostras são compostas por empresas de países da América Latina.
Recomendaciones
Os resultados sugerem que de forma geral melhores práticas de GC são associadas a um melhor desempenho das empresas latino-americanas. Este trabalho sugere também que os resultados encontrados são moderados pelas características dos conselhos de administração, da estrutura de propriedade e controle e de diversos mecanismos simultâneos de GC, como índices amplos e segmentos especiais de GC.
Originalidad/Valor
Esta relação possui peculiaridades quando se tratam de países latino-americanos e a literatura sobre a região certamente não se apresenta tão abundante e madura. Acredita-se que a consolidação produzida será útil para pesquisadores ao redor do mundo, uma vez que a maioria dos artigos revisados foi escrita em português ou espanhol e publicada em periódicos locais, o que não a torna acessível a todos.
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Francisco Elder Escossio de Barros, Ruan Carlos dos Santos, Lidinei Eder Orso and Antonia Márcia Rodrigues Sousa
From the agency theory’s point of view, this paper aims to analyze corporate governance mechanisms about the characteristics of the companies quoted in the segments Bovespa Mais…
Abstract
Purpose
From the agency theory’s point of view, this paper aims to analyze corporate governance mechanisms about the characteristics of the companies quoted in the segments Bovespa Mais and Bovespa Mais 2 and their influence on the creation of value in preparation for the opening of the initial public offering (IPO).
Design/methodology/approach
A quantitative approach was adopted to achieve the proposed objective using the panel data with fixed effects and secondary data collected on the Comissão de Valores Mobiliários website, using statistical software Stata® 13.0 for statistical tests. The population comprises non-financial companies belonging to the Bovespa Mais and Bovespa Mais Level 2 groups, as the survey sample took into account the period of adhesion of the companies, totaled in 15 companies, which cover the period from 2008 to 2019. The selected variables correspond to the ownership structure’s characteristics, then the board’s composition and the fiscal council as the body responsible for supervising the administrators’ acts.
Findings
The main results indicate that the number of independent members on the board of directors and the supervisory board’s participation positively influence market performance. However, it also reveals that the concentration of ownership brings fundraising for other companies’ acquisitions, risk reduction concerning information asymmetry between investing powers.
Research limitations/implications
The main results indicate that the number of independent members on the board of directors and the supervisory board’s participation positively influence market performance. Despite this, it also reveals that the concentration of ownership brings fundraising for other companies’ acquisitions, risk reduction concerning information asymmetry between investing powers.
Practical implications
This paper advances a comparative institutional perspective to explain capital market choice by firms making an IPO in a foreign market. This paper finds that internal governance characteristics (founder-chief executive officer, executive incentives and board independence) and external network characteristics (prestigious underwriters, degree of venture capitalist syndication and board interlocks) are significant predictors of foreign capital market choice by foreign IPO firms.
Social implications
While product market choices have been central to strategy formulation for firms in the past, financial markets’ integration makes capital markets an equally crucial strategic decision. This paper advances a comparative institutional perspective to explain capital market choice by firms making an IPO in a foreign market.
Originality/value
This situation generates value to shareholders and is perceived by the market and, ultimately, generates a direct relationship with the market performance of companies. While product market choices have been central to strategy formulation for firms in the past, financial markets’ integration makes capital markets an equally major strategic decision.
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Fernando Luiz Abrucio, Eduardo Grin and Catarina Ianni Segatto
Brazilian federalism was important in the political game of combating the pandemic for three reasons. First, Brazil's public health system depends heavily on intergovernmental…
Abstract
Brazilian federalism was important in the political game of combating the pandemic for three reasons. First, Brazil's public health system depends heavily on intergovernmental relations between Union, states, and municipalities because there is a policy portfolio based on federative cooperation. Second, the subnational governments' autonomy to act against COVID-19 was constantly questioned by the Federal Government – the conflict between the President and governors was a key piece in all health policy. Finally, states and local governments were primarily responsible for policies to fight against pandemic, but the absence and/or wrong measures taken by the Federal Government (such as the delay in purchasing vaccines) generated intergovernmental incoordination, increased territorial inequality, and reduced the effectiveness of subnational public policies, especially those linked to social isolation. In this context, Brazilian federalism played a dual role in the pandemic. On the one hand, the federative structure partially succeeded in averting an even worse scenario, mitigating the impact of mistaken presidential decisions. The role of subnational governments, especially of the states, was critical as a counterweight to federal decisions. On the other hand, the President actively acted against governors and mayors and, above all, sought to weaken intergovernmental articulations within the Unified Health System (SUS), the federative model designed three decades ago. One could say that the federative actors, such as the Supreme Court (Supremo Tribunal Federal – STF) and subnational governments, were the main obstacles for the Bolsonarist antiscientific agenda. The success of this reaction to President Bolsonaro's negationist populism was partial, but the results of the fight against COVID-19 would have been much worse without these federalist barriers.
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Denis Fernandes Alves, Raul da Mota Silveira Neto, André Luis Squarize Chagas and Tatiane Almeida De Menezes
This study addresses the COVID-19 infection and its relationship with the city’s constructive intensity, commuting time to work and labor market dynamics during the lockdown…
Abstract
Purpose
This study addresses the COVID-19 infection and its relationship with the city’s constructive intensity, commuting time to work and labor market dynamics during the lockdown period.
Design/methodology/approach
Microdata from formal workers in Recife was used to adjust a probability model for disease contraction.
Findings
The authors' results indicate that greater distance to employment increases the probability of infection. The same applies to constructive intensity, suggesting that residences in denser areas, such as apartments in buildings, condominiums and informal settlements, elevate the chances of contracting the disease. It is also observed that formal workers with completed higher education have lower infection risks, while healthcare professionals on the frontlines of combating the disease face higher risks than others. The lockdown effectively reduced contagion by limiting people’s mobility during the specified period.
Research limitations/implications
The research shows important causal relationships, making it possible to think about public policies for the health of individuals both when commuting to work and in living conditions, aiming to control contagion by COVID-19.
Practical implications
The lockdown effectively reduced contagion by limiting people’s mobility during the specified period.
Social implications
It is also observed that formal workers with completed higher education have lower infection risks, while healthcare professionals on the frontlines of combating the disease face higher risks than others.
Originality/value
The authors identified positive and significant relationships between these urban characteristics and increased contagion, controlling for neighborhood, individual characteristics, comorbidities, occupations and economic activities.
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Ruan Carlos dos Santos, Lidinei Éder Orso, Mônica Cristina Rovaris Machado and Antonia Márcia Rodrigues Sousa
This paper aims to contribute to research on corporate governance in regulated sectors, with emphasis in the field of activity of foreign investors through the ownership structure…
Abstract
Purpose
This paper aims to contribute to research on corporate governance in regulated sectors, with emphasis in the field of activity of foreign investors through the ownership structure and legal system that regulates companies in Brazil.
Design/methodology/approach
In the first moment, the investigation had a quantitative approach of relational nature. Based on the data about the valuation of actions, statistical methods were applied to a secondary database containing measurable information provided by the organizations that operate the Brazilian stock-market and documentary evidence provided by the companies. In the second moment, a qualitative approach was adopted, resorting on the use of semi-structured interviews with investors and agents of the sector.
Findings
The results lead to two paths: presenting the perspective that foreign investors play a key role in improving governance practices because foreign ownership mitigates agency problems, provides adequate follow-up and optimizes the use of corporate resources; and evidencing the existence of a mitigation of operational risks in the face of the various obligations imposed by the concession contract with the regulatory agency, without direct interference under the ownership structure of regulated companies.
Research limitations/implications
The literature portrays a distinct economic scenario in Brazil, where stock control is pulverized and mechanisms of corporate governance and scope of action of investors and regulated sectors are well-defined and implemented.
Practical implications
A great part of the studies from this field discusses the same object: the impact of the adoption of corporate governance mechanisms on selected efficiency indicators or on the value of the companies' actions. This investigation, on the other hand, targeted a differentiated approach so that its contribution would lie in the investigation under the influence of the regulation on the legal attributions and the performance of the investors how many conflicts between the other shareholder/regulatory body, as the control measures import by the regulatory agent the concessionaires of the Brazilian highways and transportation sector.
Social implications
The identification of the presence of foreign investors as a determinant for: better performance of companies in Brazilian regulated sector in terms of market valuation; better mitigation of requirements with the regulatory framework for the agencies that regulate the concession sector, targeting a reduction in the asymmetry of information and transparency among all stakeholders.
Originality/value
The fact that Brazil is an emerging country that lacks a rigid legal system and corruption-control measures in corporate environments and public sectors, stresses the importance of the application of the “Best Codes of Corporate Governance Practices” in the main developed countries. This also stresses the need for effective supervisory bodies that contribute to a better financial performance of companies, guaranteeing investors the legal system.