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The purpose of this study is to investigate the effect of a 15-week dietary intake of cactus flour on metabolic parameters, body weight and dietary intake of rats.

Male Wistar rats were divided into four experimental groups (n = 8-10): control or westernized diets added or not of cactus flour. The following parameters were evaluated during the period of dietary manipulation: body weight, food intake, glycemic and lipid profile (oral glucose tolerance test, metabolic parameters, hepatic and muscular glycogen dosage), visceral and body fat (relative weight to body weight). Data were analyzed using Graphpad Prism®5, p = 0.05.

Animals fed on a Western-style diet together with flour cactus presented lower weight gain (335.7 ± 20.0, p = 0.05) over the evaluated period, even when the volume of food intake was not different among the groups. The addition of cactus flour to a Western-style diet appears to lower glucose levels at 30 and 60 min (p = 0.05), as shown in the glucose tolerance curve. There was a downward trend does fat stores, cholesterol levels and triglycerides. Therefore, it was concluded that this addition cactus flour is effective even when the diet is hyperlipidic, demonstrating its ability to attenuate risk parameters for the occurrence of metabolic syndromes such as sub fraction high cholesterol levels and glucose tolerance.

The addition of functional foods to diets may work to improve the harmful effects of this type of diet. Opuntia ficus indica has high nutritional value and has hypoglycemic and hypolipemic properties besides being antioxidant.

The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.

The authors analyzed the above-mentioned effects based on 22,244 observations of Brazilian companies and 139,856 observations of American companies from 1998 to 2020. The proxy used to detect earnings management based on discretionary accruals (DAC) was obtained by using the Modified Jones Model (MJM) (Dechow et al., 1995), with adjustments suggested by Kothari et al. (2005). In accordance with previous studies (e.g. Brown et al., 2015; Enomoto et al., 2015; Galdi et al., 2020; Huang and Sun, 2017; Roychowdhury, 2006), the authors also employed a second proxy to detect earnings management through real activities associated with unusual losses for fixed assets (property, plant and equipment (PPE)).

The study’s findings indicate that the discretionary accruals of Brazilian companies varied in a more accentuated manner during the COVID-19 pandemic, making it possible to deduce that a recent history of economic depression may entail greater incentives for earnings management in an emerging economy. In addition, the authors verified that the effects of the current crisis on earnings management proxies denote a signal that is distinct from previous economic crises, which may be interpreted as an attempt to postpone the effects of the pandemic on financial statements, especially those of the Brazilian capital markets.

Unlike previous crises, this pandemic has led to direct restrictions on a wide variety of economic segments rather than indirect contagion due to anomalies in the financial markets, making it a phenomenon with the characteristics of a quasi-natural experiment for studies related to the quality of accounting information. Considering that both Brazil and the USA provide an opportune economic contrast, given their discrepancies in terms of economic growth over the past two decades, the researchers believe that there is an unusual opportunity to understand how earnings management can be an incentive for managers in environments where crises arose from natural causes.

Integrated reporting (IR) provides integrated financial and nonfinancial information about companies based on the integrated thinking principle. This study aims to investigate how the cost of equity relates to IR disclosure and the impact of an effective legal system on this relationship. Effective legal system (“enforcement”) represents the strength of the legal system of a country. Although voluntary initiatives are essentially not based on regulations, the authors expect that the effective legal system will influence the implementation of such.

To test the study’s hypotheses, linear regressions were applied using the Thomson Reuters database to analyze 20,463 firm-year observations between 2010 and 2017. The treatment group comprised companies that adopted IR; using propensity score matching, the authors defined the control group. The authors adopted a research design based on difference-in-differences to compare the cost of the capital of treatment with the control group for the periods before and after the IR adoption.

The results indicate that IR disclosure is negatively related to the cost of equity, and this negative effect is more prevalent for companies operating in high-enforcement environments.

Cost of equity is not a directly observable variable, implying that the results are sensitive to changes in the parameters that are used to compute this term. The results can help companies looking for evidence of potential effective gains of adopting IR. They also help understand that discussions related to environment, social, and governance information are somehow incorporated by analysts and investors, and reflected in the cost of raising funds.

This study demonstrates how IR relates to the cost of equity considering a global sample of voluntary adopters. It also analyzes the impact of institutional factors on this relationship by using a robust method of analysis. The results support the argument that companies in a strong legal system are more likely to behave sustainably and to disclose this attitude. Additionally, they are pressured to implement proposals rather than just adopting an initiative as a label.

This study aims to investigate the motivations behind the issuance of financial instruments with characteristics of equity (FICE), economic consequences associated with their issuance and accounting classifications based on a value-relevance approach.

Using a sample of 169 financial and nonfinancial firms from 10 jurisdictions that adopted International Financial Reporting Standards, the authors use a difference-in-differences econometric approach.

The findings reveal that FICE issuers are more leveraged companies with higher costs of equity and, in some cases, lower effective tax rates. This evidence corroborates the hypothesis that issuers of FICEs seek to increase their book values of equity (accounting treatment as equity) and, simultaneously, generate deductible expenses for tax purposes (tax treatment as liability).

This finding suggests that market participants do not treat these instruments as regular equity but rather as quasi-equity. The findings suggest that a binary classification of FICE as debt or equity may not be the accounting treatment that best represents the underlying economic substance of these contracts. Furthermore, this study reinforces the IASB indication regarding to increase the FICE disclosure to allow stakeholders to better understand the economic essence of these bonds.

This study assesses the economic outcomes and market evaluation of a specific type of FICE that has not been previously studied, which is similar to the examples provided by the IASB in their materials on the subject.

As younger generations navigate a blended reality, their interaction with digital content and apps is marked by multitasking. Gender intersects with media and individual preferences, shaping how people navigate digital realms. This chapter investigates how young adults perceive personal digital experiences, analysing them based on various socio-demographic factors. Using a quantitative approach, a survey was conducted with 1,500 young adults in Portugal in October 2021. The sample was representative of the population distribution by sex, age and region. Statistical analysis revealed correlations between digital behaviours and socio-demographic factors such as gender, sexual orientation and parenthood status. Results indicated significant differences in agreement levels among different groups, highlighting areas such as online harassment, content creation, social interaction and digital intimacy. The findings challenge assumptions of homogeneity in generational technology usage and underscore the importance of considering diverse demographic perspectives in digital research. This chapter sheds light on the interplay between technology, identity and social connections, emphasising the relevance of gender in digital platform studies.

The purpose of this paper is to investigate whether macroeconomic crises are a motivational factor for earnings management practices by the companies listed in the capital markets of Brazil and the USA.

The sample consisted of 7,932 firm-quarter observations from listed Brazilian companies and 99,931 from listed US companies, covering a 13-year period (1998-2010). The authors developed regression models for the panel data, taking into account discretionary accruals as an earnings management proxy (dependent variable), while crises were regarded as a macroeconomic factor (dummy variable of interest). Also considered were return on assets, market-to-book ratio, size, leverage, foreign direct investment, income taxes, quarters, and sectors, which were treated as control variables.

The results corroborate the conceptual issues involved in undertaking this study, and they demonstrate that in periods of macroeconomic crises, companies are more motivated to employ earnings management practices both in Brazil and in the USA.

Unlike previous studies, the model developed in our research includes multiple macroeconomic crises simultaneously. Furthermore, it was applied in two markets at different stages of development and operating in distinct institutional contexts, which indicates its viability for replication for a large number of countries.

The purpose of this paper is to describe how an academic library at one of the most diverse universities in the country responded to the 2016 election through the newly formed Inclusion and Equity Committee and through student outreach.

This paper details the context of the 2016 election and the role of social justice in librarianship. It offers ideas for how library diversity committees can address professional development, recruitment and retention efforts and cultural humility. It highlights student outreach efforts to support marginalized students, educate communities and promote student activism. Finally, it offers considerations and suggestions for librarians who want to engage in this work.

This paper shows that incorporating social justice, diversity, equity and inclusion requires individuals taking action. If institutions want to focus on any of these issues, they need to formally include them in their mission, vision and values as well as in department goals and individual job descriptions. The University of Nevada, Las Vegas University Libraries fully supports this work, but most of the labor is done by a small number of people. Unsustainable practices can cause employee burnout and turnover resulting in less internal and external efforts to support diversity.

Most of the previous literature focuses either on internal activities, such as professional development and committees, or on student-focused activities, such as outreach events, displays and instruction. This paper is one comprehensive review of both kinds of activities.

In a systemic approach, a ship is a system in which people and organizations interact directly and indirectly in all processes from construction, during the route and at the destination, throughout its useful life, until eventual scrapping or disposal process. The purpose of this paper is to take on the UN 2030 Agenda ‒ Goal 14 to propose a management model that meets environmental guidelines for assessing impacts caused by the cruise ships.

To verify the proposed model, a quantitative survey using non-probability purposive sampling was conducted among ports, environmental sustainability experts and ocean cruise companies. The empirical data were analyzed using descriptive statistics and structural equation modeling.

Findings have confirmed five environmental requirements that shipping companies must manage on their cruise ships to meet Goal 14: input management, waste management, air quality, energy management and water management. Adopting and disseminating sustainable development models provides transparent information about actions taken and results of environmental management, and it may change the perception of the organization’s image, which is relevant to win and maintain environment-friendly customers, adding intangible value to the tourism product.

One of the limitations of the study is the research sample, especially ocean cruise companies, which can have biased results, as they are potential sources of environmental impacts. However, this was not the case, since the answers were similar to those of the other two groups surveyed.

The originality of the study is justified by researchers who argue that information provided by shipping companies on sustainability is very limited, as according to previous research, the convergence between strategy formulation model and environmental sustainability as a principle to be incorporated into the management of oceangoing vessels has not been studied.

The purpose of this study was to evaluate the influence of percussion and rotation pressure on the performance of drilling steels in different types of rock, specifically sandstone and granodiorite, in an underground mine in Peru.

The study employed a controlled experimental design, varying percussion and rotation pressures under specific geological conditions. The performance metrics, including wear and efficiency of drilling steels, were analyzed using robust regression methods to address the non-normal distribution of data. Experiments were conducted under pressures of 130 and 160 bars for granodiorite and 80 and 35 for sandstone.

The results indicated that drilling steels experienced greater wear and efficiency in granodiorite compared to sandstone. In granodiorite, wear on the drill body reached 3.7 mm and 2.4 mm on the inserts, with an efficiency of 2.31 m/min. In sandstone, wear was 2.45 mm and 1.15 mm, with an efficiency of 1.92 m/min. In addition, drilling costs were lower in sandstone (0.35 US$/m) compared to granodiorite (0.40 US$/m). It was concluded that both percussion and rotation pressure significantly influence the wear and performance of drilling steels, increasing wear but improving efficiency with each 1-bar increment in pressure.

The originality of this study lies in its comprehensive analysis of how percussion and rotation pressure affect the wear and performance of drilling steels in two distinct rock types: sandstone and granodiorite. The application of robust multiple linear regression provides a deeper understanding of the relationship between pressure increments and drilling efficiency, offering valuable insights for optimizing drilling operations in underground mines.