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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E.A. De Souza Neto, Djordje Perić and D.R.J. Owen
This work addresses the computational aspects of a model forelastoplastic damage at finite strains. The model is a modification of apreviously established model for large strain…
Abstract
This work addresses the computational aspects of a model for elastoplastic damage at finite strains. The model is a modification of a previously established model for large strain elastoplasticity described by Perić et al. which is here extended to include isotropic damage and kinematic hardening. Within the computational scheme, the constitutive equations are numerically integrated by an algorithm based on operator split methodology (elastic predictor—plastic corrector). The Newton—Raphson method is used to solve the discretized evolution equations in the plastic corrector stage. A numerical assessment of accuracy and stability of the integration algorithm is carried out based on iso‐error maps. To improve the stability of the local N—R scheme, the standard elastic predictor is replaced by improvedinitial estimates ensuring convergence for large increments. Several possibilities are explored and their effect on the stability of the N—R scheme is investigated. The finite element method is used in the approximation of the incremental equilibrium problem and the resulting equations are solved by the standard Newton—Raphson procedure. Two numerical examples are presented. The results are compared with those obtained by the original elastoplastic model.
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Bárbara Schausteck de Almeida, Juliano de Souza and Wanderley Marchi Júnior
Vinícius Rosa Cota, Cleiton Lopes Aguiar, Bezamat de Souza Neto and Miguel Benegas
The purpose of this paper is to argue in favor of the open hardware philosophy (open-source hardware – OSH) as a technological innovation and academic entrepreneurshipmodel in…
Abstract
Purpose
The purpose of this paper is to argue in favor of the open hardware philosophy (open-source hardware – OSH) as a technological innovation and academic entrepreneurshipmodel in Brazil.
Design/methodology/approach
This argument is based on three pillars. The first one refers to a bibliographic review of theoretical frameworks related to academic entrepreneurship and technological innovation to emphasize the disruptive innovation capacity of academia. Second, a few elements related to the Brazilian political, economic and structural scenario, which entail a (more) favorable environment to technological innovation and academic entrepreneurship, is presented. Finally, concepts related to OSH and its business model are approached to demonstrate the facilitating effect toward the whole process.
Findings
As a result of the argument made herein, it is possible to perceive the viability of the OSH model in terms of entrepreneurship and technological innovation in the academic sphere, and to perceive its benefits before social and economic needs in areas such as health and education.
Research limitations/implications
There are no empirical or quantifiable data in the literature that enable comparison between OSH and traditional technological innovation models.
Originality/value
The considerations on the philosophical value of OSH and its business models are scarcely explored in international literature. As far as we know, relating OSH to technological innovation entrepreneurship in the academic sphere, as well as its singularities in Brazil regarding the innovation national system and social and economic demands, is a unique approach in literature.
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E.I. Saavedra Flores and E.A. de Souza Neto
The purpose of this paper is to use symmetry conditions for the reduction of computing times in problems involving finite element‐based multi‐scale constitutive models of…
Abstract
Purpose
The purpose of this paper is to use symmetry conditions for the reduction of computing times in problems involving finite element‐based multi‐scale constitutive models of nonlinear heterogeneous media.
Design/methodology/approach
Two types of representative volume element (RVE) symmetry often found in practice are considered: staggered‐translational and point symmetry. These are analyzed under three types RVE of kinematical constraints: periodic boundary fluctuations (typical of periodic media), linear boundary displacements (which gives an upper bound for the macroscopic stiffness) and the minimum kinematical constraint (corresponding to uniform boundary tractions and providing a lower bound for the macroscopic stiffness).
Findings
Numerical examples show that substantial savings in computing times are achieved by taking advantage of such symmetries. These are particularly pronounced in fully coupled two‐scale analyses, where the macroscopic equilibrium problem is solved simultaneously with a large number of microscopic equilibrium problems at Gauss‐point level. Speed‐up factors in excess of seven have been found in such cases, when both symmetry conditions considered are present at the same time.
Originality/value
This paper extends the original considerations of Ohno et al. to account for other RVE kinematical constraints, namely, the linear boundary displacement and the minimum kinematical constraint (or uniform boundary traction model). Provides a more precise assessment of the impact of the use of such symmetries on computing times by means of numerical examples. In addition, for completeness, the direct enforcement of such constraints within a Newton‐based finite element solution procedure for the RVE equilibrium problem is detailed in the paper.
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Gui Lohmann, Heros Augusto Santos Lobo, Luiz Gonzaga Godoi Trigo, Vander Valduga, Rafael Castro, Mariana de Freitas Coelho, Marina Wöhlke Cyrillo, Yoná Dalonso, Maria Henriqueta Gimenes-Minasse, Marlusa de Sevilha Gosling, Ricardo Lanzarini, Sergio Rodrigues Leal, Osiris Marques, Verônica Feder Mayer, Jasmine Cardozo Moreira, Lauro Almeida de Moraes, Alexandre Panosso Netto, André Riani Costa Perinotto, Ambrozio Queiroz Neto, Fabia Trentin and Sidnei Raimundo
Different from most academic publications about tourism in Brazil, this paper provides an overarching and comprehensive perspective. Analysing key developments, and focusing on…
Abstract
Purpose
Different from most academic publications about tourism in Brazil, this paper provides an overarching and comprehensive perspective. Analysing key developments, and focusing on the period 2000–2019, this paper also considers long-standing structural issues that hinder tourism development. Although this viewpoint paper deals with Brazil, very similar issues can be identified for many countries worldwide.
Design/methodology/approach
This viewpoint paper is a combination of reflections by leading Brazilian tourism academics; most are members of ABRATUR, the International Academy for the Development of Tourism Research in Brazil. This paper uses secondary data from the grey (e.g. government reports) and academic literature to support this opinion paper. The tourism-related topics covered in this paper include economics, policy and planning, marketing, transport, nature-based tourism, gastronomy, hospitality and education, amongst others.
Findings
Brazil has missed several unique opportunities to place it as a destination of international renown. Since the 1990s, efforts to support regional tourism development have achieved only moderate success as political instability, violence and corruption have impacted tourism. A lack of a coordinated approach between the various levels of government, a shortage of tourism data and a long-term supra-government marketing campaign, among other factors, have meant Brazil has missed several critical opportunities in the 2010s to establish itself as a leading tourism destination in the global market.
Originality/value
From leading tourism academic experts in Brazil, a unique opinion paper offers an overview of the critical development issues in 2000–2019. The paper presents matters that have hindered potential tourism contributions to the largest nation in South America. While these matters may be specific to Brazil, many of these challenges are not dissimilar to those in other emerging (democratic) nations. The authors offer several public policies and technical recommendations to scaffold tourism development towards the 2030 agenda.
设计/方法/途径
本篇观点论文是巴西前沿旅游学者们思考的集合, 其中大多数的学者是巴西旅游发展国际研究院ABRATUR的成员。这篇论文使用了诸如政府工作报告的二手数据和学术文献来支撑文章观点。其中涉及的与旅游相关的主题包括经济学, 政策和规划, 市场营销, 交通, 自然旅游, 烹饪学, 酒店, 教育等等。
目的
与巴西大多数旅游研究的出版物不同, 本文提供了一个重要且全面的视角。文章重点分析了从2000-2009年的旅游业主要发展状况, 同时考虑了阻碍旅游业发展的长期结构性问题。尽管此观点论文涉及巴西, 但在世界许多国家都可以发现非常相似的问题。
结果
巴西已经错失了作为国际知名旅游目的地的几个独特机会。二十世纪九十年代以来, 因为政治动荡, 暴力和腐败对旅游业的影响, 支持区域旅游业发展的努力仅仅取得了有限的成功。各级政府之间缺乏协调方式, 旅游数据短缺和长期的跨政府营销活动等因素, 已经意味着巴西在二十一世纪前十年已经错失了将自己在全球市场中确立为领先旅游目的地的几个重要机会。
创新/价值
这篇来源于一些巴西学术旅游届的领头羊的独特观点论文概述了从2000年到2019年巴西旅游业发展的关键问题。本文介绍了那些已经阻碍南美洲最大旅游国家潜在旅游业贡献的重要事项。尽管这些事项可能是巴西独有的, 但是其中许多问题与其他新兴的(民主的)国家也没有什么不同。我们提供了一些公共政策和技术建议, 以支持旅游业向2030年议程迈进。
Diseño/metodología/enfoque
Este artículo de opinión es una combinación de reflexiones de destacados académicos brasileños del turismo, la mayoría miembros de ABRATUR, la Academia Internacional para el Desarrollo de la Investigación en Turismo en Brasil. Se utilizan fuentes secundarias (por ejemplo, informes gubernamentales) y literatura académica para respaldar este artículo. Los temas relacionados con el turismo que se tratan en este documento incluyen economía, política y planificación, marketing, transporte, turismo basado en la naturaleza, gastronomía, hotelería, y educación, entre otros.
Propósito
A diferencia de la mayoría de las publicaciones académicas sobre el turismo en Brasil, este artículo ofrece una perspectiva global e integral. Al analizar los desarrollos clave y centrarse en 2000–2019, este documento también considera problemas estructurales de larga data que obstaculizan el desarrollo del turismo. Aunque este documento trata de Brasil, se pueden identificar problemas muy similares en muchos otros países del mundo.
Resultados
Brasil ha perdido varias oportunidades únicas para colocarse como un destino de renombre internacional. Los esfuerzos realizados desde la década de 1990 para apoyar el desarrollo del turismo regional solo han logrado un éxito moderado debido a que la inestabilidad política, la violencia y la corrupción han impactado al turismo. La falta de un enfoque coordinado entre los distintos niveles de gobierno, la escasez de datos turísticos, una campaña de marketing supra gubernamental a largo plazo, entre otros factores, han significado que Brasil haya perdido varias oportunidades críticas en la década de 2010 para establecerse como un destino turístico líder en el mercado global.
Originalidad/valor
Un artículo de opinión único de destacados expertos académicos en turismo en Brasil, que ofrece por primera vez una visión general de los problemas críticos del desarrollo desde la década del 2000. El documento presenta asuntos que han obstaculizado las posibles contribuciones del turismo a la nación más grande de América del Sur. Si bien estos asuntos pueden ser específicos de Brasil, muchos de estos desafíos no son diferentes a los de otras naciones (democráticas) emergentes. Ofrecemos diversas recomendaciones técnicas y de políticas públicas para impulsar el desarrollo turístico hacia la agenda 2030.
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Daniel de Bortoli, Fauzan Adziman, Eduardo A. de Souza Neto and Francisco M. Andrade Pires
The purpose of this work is to apply a recently proposed constitutive model for mechanically induced martensitic transformations to the prediction of transformation loci…
Abstract
Purpose
The purpose of this work is to apply a recently proposed constitutive model for mechanically induced martensitic transformations to the prediction of transformation loci. Additionally, this study aims to elucidate if a stress-assisted criterion can account for transformations in the so-called strain-induced regime.
Design/methodology/approach
The model is derived by generalising the stress-based criterion of Patel and Cohen (1953), relying on lattice information obtained using the Phenomenological Theory of Martensite Crystallography. Transformation multipliers (cf. plastic multipliers) are introduced, from which the martensite volume fraction evolution ensues. The associated transformation functions provide a variant selection mechanism. Austenite plasticity follows a classical single crystal formulation, to account for transformations in the strain-induced regime. The resulting model is incorporated into a fully implicit RVE-based computational homogenisation finite element code.
Findings
Results show good agreement with experimental data for a meta-stable austenitic stainless steel. In particular, the transformation locus is well reproduced, even in a material with considerable slip plasticity at the martensite onset, corroborating the hypothesis that an energy-based criterion can account for transformations in both stress-assisted and strain-induced regimes.
Originality/value
A recently developed constitutive model for mechanically induced martensitic transformations is further assessed and validated. Its formulation is fundamentally based on a physical metallurgical mechanism and derived in a thermodynamically consistent way, inheriting a consistent mechanical dissipation. This model draws on a reduced number of phenomenological elements and is a step towards the fully predictive modelling of materials that exhibit such phenomena.
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Fellipe Silva Martins and Wagner Cezar Lucato
Studies on the performance of agribusiness cooperatives in Brazil focus on economic and financial aspects. The purpose of this paper is to further delve into such studies by…
Abstract
Purpose
Studies on the performance of agribusiness cooperatives in Brazil focus on economic and financial aspects. The purpose of this paper is to further delve into such studies by investigating which commonly measurable structural production factors (horizontal, vertical and lateral diversification; operating area; number of associates; and time in operation) have greater impacts on the financial performance of such cooperatives.
Design/methodology/approach
To achieve such a goal, a survey was conducted with a sampling pool divided by size (annual net revenues of US$ 50 million or higher), and the questionnaire was employed as a method of data collection. The sample was concentrated in the southern, south-eastern and mid-western regions of Brazil; classified by size; and deemed adequate after several adequacy tests.
Findings
The results were analysed using Spearman’s correlation, which showed that there were no significant correlations between the structural production factors considered in this study and the economic-financial performance of agricultural cooperatives, which leads to questions about the effectiveness of employing diversification strategies with a conjoint approach. Nonetheless, it was possible to identify several relationships not mentioned in the original hypotheses that might be addressed further in future studies.
Research limitations/implications
The data obtained should be interpreted with caution because heteroscedasticity was detected. Although the cause could not be clearly identified, the presence of heteroscedasticity could mean that smaller and similar cooperatives present similar variation in their diversification and production base strategies.
Originality/value
This work sought to generate knowledge regarding operations management, which was achieved by demonstrating that production diversification in a dynamic and relevant economic sector, that is, agricultural cooperatives, is limited in terms of financial return when performed in an isolated mode. Hence, cooperatives’ production managers should take into account the totality of structural production factors during their planning activities.
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Alvaro Luis Lamas Cassago, Mateus Manfrin Artêncio, Daniele Ribeiro Contin, Beatriz Costa de Souza, Guilherme Silva Dias, Leonardo Gobbo Neto, Janaina de Moura Engracia Giraldi and Fernando Batista Da Costa
This paper aims to explore the impact of the origin of hops on the sensory and hedonic evaluation of highly involved craft beer consumers.
Abstract
Purpose
This paper aims to explore the impact of the origin of hops on the sensory and hedonic evaluation of highly involved craft beer consumers.
Design/methodology/approach
Data was collected through a between-subject tasting experiment, where the origin of hop was manipulated (imported vs locally grown). The craft beer samples used in the experiment were produced using hops of similar age but grown in two distinct places: USA (imported hop) and in the city of Ribeirão Preto, Brazil, where the experiment was conducted (locally grown hop). The sensory and hedonic evaluations of highly involved craft beer consumers (n = 100) were collected after tasting the samples.
Findings
The origin of hop proved to be significant in affecting participants’ sensory and hedonic evaluations. It was observed that women were more sensitive than men to the origin information: when information was given, differences were found only on men’s scores of dryness/astringency; while in women, significant differences were found not only in dryness/astringency, but also in bitterness and refreshing, which are important attributes in the sensory profile of craft beer. It was also confirmed the effect of localness in hop cultivation, once men’ and women’s scores on liking were higher for the sample brewed with locally grown hop.
Originality/value
To the best of the authors’ knowledge, this is the first work using craft beer brewed with hops cultivated in Brazil and a sample of Brazilian craft beer consumers, therefore, providing a significant contribution to the field of consumer behavior. Furthermore, it adds to the discussion on sex-/gender-related differences regarding sensory expectation and perception of foods.
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Mariana Baldi, Frank G.A. de Bakker and Rodrigo Luís Melz
This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco…
Abstract
Purpose
This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco Control (FCTC) in Brazil.
Design/methodology/approach
The authors conducted a detailed historical case study spanning 1988–2005 and encompassing the period leading up to Brazil’s FCTC ratification. The authors collected qualitative data from various sources to triangulate and develop a comprehensive historical account.
Findings
The historical analysis identified three distinct phases. First, the acquisition of a Brazilian cigarette factory, Souza Cruz, by British American Tobacco dramatically altered power dynamics, strengthening the position of the tobacco industry. The second phase regards the era of dictatorship and the efforts of various actors advocating against smoking and the tobacco industry. The third phase involved Brazil’s re-democratisation and the challenges of securing FCTC ratification, during which fierce industry opposition had to be overcome. Throughout these phases, the authors identified four key strategies used by multinational corporations (MNCs) in Brazil to uphold unsustainable practices and products that contradicted public interests instead of reforming them: shaping collective memory, dissimulation, re-presentation and redirecting attention.
Originality/value
This study contributes to critical international business research on emerging economies by examining how Brazil’s position in the global capitalist system has influenced its dependency and how MNCs produce and maintain cycles of poverty and unsustainable practices through the exploitation of power dynamics within the country.