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Article
Publication date: 12 April 2022

Sarah Amaral Fabrício, Denize Demarche Minatti Ferreira and Suliani Rover

This study aims to identify a relationship between the presence of women on the board of directors (BOD) of Brazilian companies and the firms’ disclosure and participation in…

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Abstract

Purpose

This study aims to identify a relationship between the presence of women on the board of directors (BOD) of Brazilian companies and the firms’ disclosure and participation in projects or initiatives to reduce greenhouse gas (GHG) emissions.

Design/methodology/approach

The research used an adaptation of the model by Ben-Amar et al. (2017), added two other gender variables and analyzed a sample of 42 companies listed on the Brazilian stock exchange that participate in the Brazilian GHG protocol program. As for the models with the variables of interest, the most significant was the female percentage, Blau’s index, the dummy of female presence, the number of women on BOD, total years with the woman on board and the number of committees the board women were.

Findings

The results for the sample showed that women were present on the BOD 475 times, against a male presence of 4,538 times. Empirical evidence confirms the research hypothesis that there is a positive relationship between the presence of women on the BOD and the likelihood of participation in the Brazilian GHG protocol program.

Research limitations/implications

The fact that few companies are listed on Brasil, Bolsa and Balcão and participate in the Brazilian GHG protocol program. Therefore, the impact of these findings may be reduced when compared with countries presenting more listed companies that have joined this type of program to diminish GHG emissions.

Originality/value

This study contributes to the literature on accounting, discussing carbon accounting in the field of environmental accounting and emphasizing that climate change-related risks greatly influence business and corporate assets. According to an article published by the World Resources Institute Brasil (2019), Brazil is the seventh country with the highest GHG emissions in the world.

Details

Gender in Management: An International Journal , vol. 37 no. 5
Type: Research Article
ISSN: 1754-2413

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Article
Publication date: 23 February 2024

Paulo Vitor Souza de Souza, Kátia Dalcero, Denize Demarche Minatti Ferreira and Edilson Paulo

This paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural dimensions moderate this…

336

Abstract

Purpose

This paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural dimensions moderate this interaction in Latin American companies.

Design/methodology/approach

In this paper 157 companies from 6 Latin American countries were studied between 2010 and 2021, with a total of 1,204 observations. Data were collected from Refinitiv Eikon®, and results were generated using ordinary least squares regression, with country and year as controls.

Findings

ESG performance is higher in companies that invest in environmental innovation; innovation positively affects individual ESG factors; and masculinity, individualism, indulgence and power distance positively or negatively moderate the relationship between innovation and ESG performance, as well as environmental and social dimensions.

Research limitations/implications

Our findings contribute to the body of knowledge on sustainable practices in different cultures. We draw the attention of standard setters to the impact of innovation and culture on ESG practices in different countries.

Practical implications

Better understanding of how environmental innovation can mitigate inequality, poverty and environmental issues in Latin America, promoting equitable development and environmental preservation.

Social implications

Latin American countries show significant levels of poverty, social and productive heterogeneity, and deficiencies in sustainable practices. Therefore, providing information on innovation as an incentive for better sustainable policies can promote these practices.

Originality/value

Our study fills a gap by examining the specific influence of environmental innovation on ESG performance, particularly through its interactions with cultural dimensions, in a sample of Latin American firms.

Propósito

Examinar cómo las prácticas de Medio Ambiente, Social y Gobierno Corporativo (ESG) se ven influenciadas por las innovaciones ambientales y cómo las dimensiones culturales moderan esta interacción en las empresas latinoamericanas.

Diseño/metodología/enfoque:

Se estudiaron 157 empresas de 6 países latinoamericanos entre 2010 y 2021, con un total de 1,204 observaciones. Los datos se recopilaron de Refinitiv Eikon® y los resultados se generaron utilizando regresiones de mínimos cuadrados ordinarios, con el país y el año como variables de control.

Hallazgos:

El desempeño ESG es mayor en empresas que invierten en innovación ambiental; la innovación afecta positivamente a factores ambientales, sociales y de gobierno corporativo individuales; y la masculinidad, el individualismo, la indulgencia y la distancia de poder moderan positiva o negativamente la relación entre la innovación y el desempeño ESG, así como las dimensiones ambientales y sociales.

Originalidad

Nuestro estudio llena un vacío al examinar la influencia específica de la innovación ambiental en el desempeño ESG, especialmente a través de sus interacciones con las dimensiones culturales, en una muestra de empresas latinoamericanas.

Implicaciones prácticas

Mejor comprensión de cómo la innovación ambiental puede mitigar la desigualdad, la pobreza y los problemas ambientales en América Latina, promoviendo el desarrollo equitativo y la preservación del medio ambiente.

Implicaciones sociales

Los países latinoamericanos muestran niveles significativos de pobreza, heterogeneidad social y productiva, y deficiencias en prácticas sostenibles. Por lo tanto, proporcionar información sobre la innovación como incentivo para políticas más sostenibles puede promover estas prácticas.

Limitaciones/implicaciones de la investigación

Nuestros hallazgos contribuyen al cuerpo de conocimiento sobre prácticas sostenibles en diferentes culturas. Llamamos la atención de los reguladores sobre el impacto de la innovación y la cultura en las prácticas ESG en diferentes países.

Details

Academia Revista Latinoamericana de Administración, vol. 37 no. 2
Type: Research Article
ISSN: 1012-8255

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Article
Publication date: 30 September 2014

Denise Ferreira, Jesús Bairán, Antonio Marí and Rui Faria

A nonlinear finite element (FE) beam-column model for the analysis of reinforced concrete (RC) frames with due account of shear is presented in this paper. The model is an…

367

Abstract

Purpose

A nonlinear finite element (FE) beam-column model for the analysis of reinforced concrete (RC) frames with due account of shear is presented in this paper. The model is an expansion of the traditional flexural fibre beam formulations to cases where multiaxial behaviour exists, being an alternative to plane and solid FE models for the nonlinear analysis of entire frame structures. The paper aims to discuss these issues.

Design/methodology/approach

Shear is taken into account at different levels of the numerical model: at the material level RC is simulated through a smeared cracked approach with rotating cracks; at the fibre level, an iterative procedure guarantees equilibrium between concrete and transversal reinforcement, allowing to compute the biaxial stress-strain state of each fibre; at the section level, a uniform shear stress pattern is assumed in order to estimate the internal shear stress-strain distribution; and at the element level, the Timoshenko beam theory takes into account an average rotation due to shear.

Findings

The proposed model is validated through experimental tests available in the literature, as well as through an experimental campaign carried out by the authors. The results on the response of RC elements critical to shear include displacements, strains and crack patterns and show the capabilities of the model to efficiently deal with shear effects in beam elements.

Originality/value

A formulation for the nonlinear shear-bending interaction based on the fixed stress approach is implemented in a fibre beam model. Shear effects are accurately accounted during all the nonlinear path of the structure in a computationally efficient manner.

Details

Engineering Computations, vol. 31 no. 7
Type: Research Article
ISSN: 0264-4401

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Book part
Publication date: 30 September 2021

Michael Warren Murphy

What insights might attending to the cyclical history of colonially imposed environmental change experienced by Indigenous peoples offer to critical intellectual projects…

Abstract

What insights might attending to the cyclical history of colonially imposed environmental change experienced by Indigenous peoples offer to critical intellectual projects concerned with race? How might our understanding of race shift if we took Indigenous peoples' concerns with the usurpation and transformation of land seriously? Motivated by these broader questions, in this chapter, I deploy an approach to the critical inquiry of race that I have tentatively been calling anticolonial environmental sociology. As a single iteration of the anticolonial environmental sociology of race, this chapter focuses on Native (American) perspectives on land and experiences with colonialism. I argue that thinking with Native conceptualizations of land forces us to confront the ecomateriality of race that so often escapes sight in conventional analyses. The chapter proceeds by first theorizing the ecomateriality of race by thinking with recent critical theorizing on colonial racialization, alongside Native conceptualizations of land. To further explicate this theoretical argument, I then turn to an historical excavation of the relations between settlers, Natives, and the land in Rhode Island that is organized according to spatiotemporal distinctions that punctuate Native land relations in this particular global region: the Reservation, the Plantation, and the Narragansett.

Details

Global Historical Sociology of Race and Racism
Type: Book
ISBN: 978-1-80117-219-6

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Book part
Publication date: 26 January 2023

Joana Milan Lorandi and Pamela Block

This chapter explores the experiences of people with complex conditions before and during the COVID-19 pandemic, their fears for imagined futures when the pandemic first appeared…

Abstract

Purpose

This chapter explores the experiences of people with complex conditions before and during the COVID-19 pandemic, their fears for imagined futures when the pandemic first appeared, their reflections on their experiences and present status, as well as plans for a post-pandemic future.

Methods/Approach

This research is based on semi-structured interviews conducted by phone, Zoom, or in-person with six participants, each interviewed twice – before and during the pandemic – who either have complex medical conditions or are mothers of a child with complex medical conditions, in the United States. Half the interviews were conducted before the pandemic and the other half during the pandemic.

Findings

The data illuminate the understanding of our participants of the COVID-19 pandemic as a disability issue, which should be analyzed with the focus of disability as an intersectional social category and that disabled people felt at higher risk due to ableism in health policies and getting their health needs met. The results demonstrated the tremendous impact of the pandemic on the lives of our participants with complex medical conditions, whether in their work, care, physical and mental health, and social relationships.

Implication/Value

This study points to the importance of policymakers incorporating strategies to reduce ableism in health care provision, rationing, and other forms of decision-making. Services need to be designed keeping in mind the challenges of disabled people and their need for care. In addition, adequate education, and employment opportunities for disabled people must be ensured, while continuing to expand access options to disabled people that were available throughout the lockdown.

Details

Disability in the Time of Pandemic
Type: Book
ISBN: 978-1-80262-140-2

Keywords

Available. Open Access. Open Access
Book part
Publication date: 6 May 2019

Abstract

Details

Issues and Opportunities in Primary Health Care for Children in Europe
Type: Book
ISBN: 978-1-78973-354-9

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Article
Publication date: 31 May 2019

Toshitake Miyauch and Masatsugu Sanada

This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF).

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Abstract

Purpose

This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF).

Design/methodology/approach

Based on a literature review, three hypotheses regarding political participation in global accounting standard-setting are constructed: regional disparity, professional dominance and financialization. These hypotheses are tested through a content and narrative analysis of the comment letters on the establishment of the ASAF.

Findings

Consistent with the regional-disparity hypothesis, neither Anglo–Saxon nor European Union countries were active advocates or positive supporters of ASAF’s establishment. However, no evidence supporting the professional and financialization hypotheses was found. Narrative analysis suggests a divergence of opinion among vested-interest groups in the International Accounting Standards Board (IASB), emerging nations and other groups, rather than the traditional conflicts between Anglo–Saxon and European countries. This suggests the possibility of a future-destabilizing factor in global standard-setting.

Originality/value

By discussing the IASB’s organizational and strategic changes and the constituents’ responses, this study describes the IASB’s organizational dynamics: how various stakeholders react to each other. Although prior studies primarily focused on comment letters regarding the contents of an accounting standard or the standard itself, this study examines such letters considering the size and composition of, and membership in, the ASAF, an organization within the IFRS Foundation (IFRSF). Therefore, the study reflects constituents’ opinions regarding their participation in the IFRSF/IASB more directly.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 3
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 27 January 2022

Denise Bedford, Ira Chalphin, Karen Dietz and Karla Phlypo

Abstract

Details

Communicating Knowledge
Type: Book
ISBN: 978-1-80262-104-4

Available. Open Access. Open Access
Book part
Publication date: 6 May 2019

Ilaria Rocco, Barbara Corso, Daniela Luzi, Fabrizio Pecoraro, Oscar Tamburis, Uy Hoang, Harshana Liyanage, Filipa Ferreira, Simon de Lusignan and Nadia Minicuci

Evaluating primary care for children has not before been undertaken on a national level, and only infrequently on an international level, an adult-focused perspective is the norm…

Abstract

Evaluating primary care for children has not before been undertaken on a national level, and only infrequently on an international level, an adult-focused perspective is the norm. The Models of Child Health Appraised (MOCHA) project explored the evaluation of quality of primary care for children in a nationally comparable way, which recognises the influence of all components of child well-being and well-becoming. Using adult-focused metrics fails to account for children’s physical and psycho-social development at different ages, differences in health and non-health determinants, patterns of disease and risk factors and the stages of the life course. To do this, we attempted to identify comparable measures of child health in the European Union and European Economic Area countries, we aimed to perform a structural equation modelling technique to identify causal effects of certain policies or procedures in children’s primary care and we aimed to identify and interrogate large datasets for key tracer conditions. We found that the creation of comparative data for children and child health services remains a low priority in Europe, and the largely unmet need for indicators covering all the healthcare dimensions hampers development of evidence-based policy. In terms of the MOCHA project objective of appraising models of child primary health care, the results of this specific work show that the means of appraisal of system and service quality are not yet agreed or mature, as well as having inadequate data to fuel them.

Details

Issues and Opportunities in Primary Health Care for Children in Europe
Type: Book
ISBN: 978-1-78973-354-9

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Article
Publication date: 1 December 2005

Sueli Mara Ferreira and Denise Nunes Pithan

The conception, planning and implementation of digital libraries, in any area of knowledge, demand innumerable studies in order to verify and guarantee their adequacy to the…

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Abstract

Purpose

The conception, planning and implementation of digital libraries, in any area of knowledge, demand innumerable studies in order to verify and guarantee their adequacy to the users' necessities. Such studies find methodological, conceptual and theoretical support in some areas of knowledge, such as human‐computer‐interaction (HCI) (usability studies, in particular) and information science (IS) (especially studies about users' necessities and behavior in information search and use). This research, therefore, intends to integrate concepts and techniques from these two areas, that is, to analyze the usability of the InfoHab digital library, having as theoretical base the constructivist model of user study proposed by Carol Kuhlthau and the criteria of usability established by Jacob Nielsen.

Design/methodology/approach

In order to do so, a qualitative study with six users with different levels of academic formation and experience in the use of recovery systems was developed. Data were collected through personal interviews, prototype of the library, direct observation, image and sound records. The variables of this study included the following criteria: learnability, efficiency and effectiveness of the digital library, management of errors, memorability and the user's satisfaction from the perspective of cognitive and affective aspects and the actions taken by the users during the information search process.

Findings

The aspects identified in the collected data are discussed and the results are evidence of the possible synergy between the HCI and IS fields.

Originality/value

The authors expect to contribute conceptually for a discussion about a model of usability study that can be more inclusive and incorporate the aspects pointed by the constructivist model.

Details

OCLC Systems & Services: International digital library perspectives, vol. 21 no. 4
Type: Research Article
ISSN: 1065-075X

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