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The objective of this work is to investigate the existence of structural breaks in multicointegration models estimated for Brazilian fiscal variables and to identify their effects on the sustainability or not of this country`s fiscal policy between December 1997 and June 2018.

The authors apply the econometric multicointegration method, in order to analyze long-term relationships between accumulated revenue and expenses of Brazilian central government and the stock of its debt, incorporating structural breaks, over the study period.

The unsustainability of the debt/GDP ratio is found here, as in a previous work, but now considering a structural break. As one of the contributions, the present work makes it possible to identify the date as of which Brazilian fiscal policy may have become unsustainable: May 2014.

The work points out the worsening of Brazilian fiscal situation as of 2014. The authors adapted original methodologies both in model specification and in the stationarity test used. The estimated parameters before and after structural break allow for identifying changes in fiscal variables that may have led to unsustainability, thus providing possible guidance for fiscal policy.

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.

The aim of this study is to analyze the capitals moved in decisions about sustainability in narratives from and referring to Samarco Minerações, S.A. under a perspective guided by Bourdieusian sociology.

Oriented by historicist ontology and historical epistemology, this research is classified as qualitative, descriptive and documentary, with narrative analysis and case study. The selected organization-case was Samarco Minerações, S.A. The documentary sources considered were sustainability reports, social networks channels and news published in Brazilian newspapers of high circulation. The collected information was submitted to the narrative analysis method.

Samarco Minerações, S.A. maintained the sustainability posture before and after the ore tailings dam rupture. The decision models adopted (decentralized) and the moved capitals (economic and technological) after the ecocide revealed a change in the organizational practices in front of a new instability scenario, and the organization’s attempt to reach acknowledgment, legitimacy and power.

The organization was selected because of its involvement in an ecocide. The crime generated economic (suspension of tax collection caused by the organizational inactivity), social (unemployment and deaths) and environmental (iron ore tailings contaminated the region’s ecosystem) impacts.

The greatest value and contribution this paper offers is an alternative intermediary methodological approach using Bourdieusian micro-sociology to analyze narratives based on capitals dynamics and doxa. This theoretical and methodological approach can prove fruitful for further research in sustainability studies on other topics, and even in other fields.

Analisar, bajo orientación de la sociología bourdieusiana los capitales movidos en decisiones sobre sustentabilidade, desde narrativas referentes a Samarco Minerações S.A.

Orientado por una ontología historicista y epistemología histórica, esa pesquisa se clasifica como: cualitativa, descriptiva y documental, con el analisis de narrativa y estudio de caso. La organización elegida fue Samarco Minerações S.A. Las fuentes documentales fueron: informes de sustentabilidad, canales en redes sociales y notícias publicadas en periódicos brasileños de gran circulación. Las informaciones recogidas fueron sometidas al método de analisis narrativa.

La Samarco Minerações S.A. mantuvo la postura de sustentabilidad antes y después del rompimiento de la represa. Los modelos de decisiones adoptados (descentralizado) y los capitales manejados (económico y tecnológico) después el ecocidio, revelaron un cambio en las prácticas organizacionales frente una escena de instabilidad, y el intento de la organización de alcanzar reconocimiento, legitimidad y poder.

La organización fue elegida por su participación en un ecocidio. El crimen generó impactos económicos (interrupción de recaudación de los impuestos causado por la inaticvidad organizacional), impacto social (desempleo y muertes), impacto ambiental (desechos de minério del hierro contaminarón al ecosistema de la región).

El principal valor y contribución que el artículo ofrece es un enfoque metodológico intermedio y alternativo que se utiliza de la microsociología bourdieusiana para analisar narrativas basadas en la dinamica de los capitales y de la doxa. El enfoque teorico metodológico puede ser benéfico para las nuevas pesquisas en los estudios de sustentabilidad, de las narrativas, en otros temas y hasta mismo en otros campos.

Analisar, sob orientação da sociologia bourdieusiana, os capitais movimentados em decisões sobre sustentabilidade, a partir de narrativas da e referentes à Samarco Minerações S.A.

Orientada por uma ontologia historicista e epistemologia histórica, essa pesquisa classifica-se como: qualitativa, descritiva e documental, com análise de narrativa e estudo de caso. A organização selecionada foi a Samarco Minerações S.A. As fontes documentais foram: relatórios de sustentabilidade, canais em redes sociais e notícias publicadas em jornais brasileiros de grande circulação. As informações coletadas foram submetidas ao método de análise narrativa.

A Samarco Minerações S.A. manteve a postura de sustentabilidade antes e após o rompimento da barragem. Os modelos de decisão adotados (descentralizado) e os capitais movimentados (econômico e tecnológico) após o ecocídio, revelaram uma mudança nas práticas organizacionais diante de um cenário de instabilidade, e a tentativa da organização de alcançar reconhecimento, legitimidade e poder.

A organização foi selecionada por seu envolvimento em um ecocídio. O crime gerou impacto econômicos (suspensão de arrecadação de impostos causada pela inatividade organizacional), impacto social (desempregos e mortes), impacto ambiental (rejeitos de minério de ferro contaminaram o ecossistema da região).

O principal valor e contribuição que o artigo oferece é uma abordagem metodológica intermediária e alternativa que se utiliza da microssociologia bourdieusiana para analisar narrativas baseadas na dinâmica dos capitais e da doxa. A abordagem teórico-metodológica pode ser benéfica para novas pesquisas em estudos de sustentabilidade, de narrativas, em outros temas e até mesmo em outros campos.

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian case. The chapter explores various topics related to the tourism chain, such as hotel networks, the role of the state, tour operators, micro- and small enterprises, linkages between tourism and sustainability, the formation of clusters in the sector, and interactions between different entrepreneurs in the chain. Special emphasis is placed on the Peruvian case, especially when it comes to discussing the role of micro- and small enterprises in the sector.

The purpose of this paper is to conduct a general review of the ethnographic method. It uses metaphors to read several pieces of ethnographic research and discuss the different issues encountered during the research process. The review consisted of new articles but also important books that helped to construct and maintain the field of organizational ethnography.

The paper aims to discuss the ethnography research process through the metaphor of the Christian Seven Sins. It proposes a reflection on planning and conducting ethnographic research. The seven sins are used as a metaphor that can lead to more reflexive research for educational and explanatory purposes. Ultimately, the authors encourage organizational scholars to conduct ethnographic research.

The metaphors of the Christian seven sins represent issues that may arise during an ethnographic research. Gluttony is the dive in all topics that may appear; Greed is to lose yourself in the amount of data; Lust is to get too much involved in the field; Wrath is to take the struggles of the subjects as your own; Envy is to judge other's research according to your paradigm; Sloth is to not collect enough ethnographic data and Pride is forgetting to have a critical perspective toward your data. The redemption of these “sins” brings reflexivity to ethnographic research.

The paper opts to treat ethnography as a methodology that can be utilized with different epistemological and ontological approaches which could diminish the degree of reflection. No metaphor would be able to explain all the details of an ethnographic research project, still the seven sins provided a wide range of ideas to be reflected upon when using the methodology.

As a paper on ethnography, researchers and especially PhD students and early careers can get to know the issues that can arise during ethnographic research and put them in contact with good examples of ethnography in Organization and Management Studies.

This paper groups different complexities and discussions around ethnographic research that may entail research reflexivity. These ideas were scattered through various ethnographic publications. With the review their highlights can be read in a single piece. With these discussions, the paper aims to encourage researchers to conduct good quality ethnography.

Higher education institutions (HEIs) should assume their role as leaders in the search for a sustainable future. Consequently, such institutions need to incorporate sustainability into their activities. However, this needs to be done holistically and not with isolated and independent actions. Therefore, this study aims to develop a structure of sustainability action archetypes to help HEIs holistically incorporate sustainability in their strategies.

A systematic review of the literature was conducted focusing on the subject of sustainability in HEIs.

A structure of sustainability action archetypes for HEIs was proposed. Further, based on scientific literature, examples of actions were presented within each archetype.

This study provides HEI administrators and other organizations with a practical structure to enable the systemic incorporation of sustainability objectives and actions into institutional activities.

This study adapts the tool “sustainable business model archetypes” for a new purpose. This tool was initially developed to classify innovations of sustainable business models.

Several studies have aimed to develop robotic systems which move in transmission lines. Until this moment, all of them have a high weight and cost associated with the equipment and reduced battery autonomy time. In this context, this paper aims to propose the POLIBOT (POwer Lines Inspection roBOT) with low cost and weight, enabling the movement over the lines and an easier installation and remove.

The designed robot uses the Profiles Manufacturing Methodology (PMM). The construction of the robot mechanical structure uses modularized aluminum parts built through square profiles. Thus, it’s possible a drastic reduction in production time as well as cost reduction and weight when comparing this method with other manufacturing processes like foundry, for example. For hardware and software systems, the use of free and open source software causes a significant reduction in cost and project execution time. The benefits of using open source systems are immeasurable, both from academic and industrial applications.

The POLIBOT platform is one solution to the problem of inspection in power lines. With this robot, more lines are maintained with lower time. In its constructive aspect, the robotic mechanism is designed using principles of bioengineering. The use of this principle was successful, considering that obstacle transposition is performed with stability and low energy consumption.

The suggestion for future researches is to replace the battery for solar energy and construction in polymeric material to avoid high magnetic fields.

The commercial application is evident because manual inspections are inefficient, very expensive and dangerous. Thus, it is growing the number of researches that develop mechatronics systems for this kind of inspection.

The impact is the reduction of accidents because the present procedure requires precision of movements, where the pilot and electrical technician are close to high electrical and magnetic fields. In addition, for some tasks, the worker has to walk on the line to reach some important points. Thus, those tasks involve high risk of death.

The PMM methodology represents an innovation to the state of the art because others robotic mechanisms proposed for inspection tasks present total structure mass between 50 and 100 kg and POLIBOT has only 9 kg. Other fact is its price for implementation as this robot used the robot operating system (ROS) framework, what dispense the use of licenses. Other important features are that the robot performs the tasks autonomously, which reduces errors introduced by the operator and its low manufacturing cost as compared with other projects.