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Article
Publication date: 13 December 2024

Maria Elisabete Neves, Ivo Ferreira, Zélia Serrasqueiro and Beatriz Cancela

The objective of this article is to study the factors influencing the leverage and debt maturity of 48 Public Entities and 297 Private Entities, in the health sector in Portugal…

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Abstract

Purpose

The objective of this article is to study the factors influencing the leverage and debt maturity of 48 Public Entities and 297 Private Entities, in the health sector in Portugal, in the period between 2015 and 2021, including the pandemic crisis, coronavirus disease 2019.

Design/methodology/approach

To test the proposed hypotheses, the panel data methodology was used, considering the GMM (Generalized Method of Moments) system estimation method.

Findings

Our findings suggest that in times of crisis, both public and private entities resort to long-term loans to finance additional expenses and guarantee the continuity of health services. Also, there is a strong dependence on short-term debt (short leverage [SLEV]), especially in the public sector, suggesting some financial imbalance in current management, with no margin of financial security. In private hospitals, a more considered strategic definition is demonstrated, without current management risks.

Originality/value

As far as the authors are aware, this article is original and covers an important gap in the literature when considering the determinants of debt maturity in public and private hospitals in Portugal, a country where the debate about the essence of the National Health System, it’s in the news every day.

Details

Journal of Health Organization and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 12 June 2019

Pedro Ferreira, Paul Danny Anandan, Ivo Pereira, Vikrant Hiwarkar, Mohmed Sayed, Niels Lohse, Susana Aguiar, Gil Gonçalves, Joana Gonçalves and Fabian Bottinger

This paper aims to provide a service-based integrated prototype framework for the design of reusable modular assembly systems (RMAS) incorporating reusability of equipment into…

331

Abstract

Purpose

This paper aims to provide a service-based integrated prototype framework for the design of reusable modular assembly systems (RMAS) incorporating reusability of equipment into the process. It extends AutomationML (AML) developments for an engineering data exchange to integrate and standardize the data formats that support the design of RMAS.

Design/methodology/approach

The approach provides a set of systematic procedures and support tools for the design of RMAS. This includes enhanced domain knowledge models that facilitate the interpretation and integration of information across the design phases.

Findings

The inclusion of reusability aspects in the design phase improves the sustainability of future assembly systems, by ensuring equipment use until its end-of-life. Moreover, the integrated support tools reduce the design time, while improving the quality/performance of the system design solution, as it enables the exploration of a larger solution space. This will result in a better response to dynamic and rapidly changing system requirements.

Social implications

This work provides a sustainable approach for the design of modular assembly systems (MAS), which will ensure better resource utilization. Additionally, the standardization of the data and the support of low cost tools is expected to benefit industrial companies, particularly the small- and medium-sized enterprises.

Originality/value

This approach offers a service-based platform which uses production data to incorporate reusability aspects into the design process of modular assembly system. Moreover, it provides a framework for modular assembly system design by extending the current design processes and interactions between stakeholders. To support this, a standardized method for information representation and exchange across the several phases of the RMAS design activity is briefly illustrated with an industrial case study.

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Article
Publication date: 15 March 2024

Ivo Hristov and Cory Searcy

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking…

1774

Abstract

Purpose

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

Design/methodology/approach

The framework was grounded in the relevant literature and the CSRD requirements.

Findings

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

Practical implications

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

Originality/value

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Details

Management Decision, vol. 63 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 October 2023

Ivo Hristov, Matteo Cristofaro and Riccardo Cimini

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the…

2131

Abstract

Purpose

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation.

Design/methodology/approach

Data from 76 organizations from 2017 to 2019 were collected and analyzed. Four primary NFRs and their key value drivers were identified, representing core elements that support different dimensions of a company’s performance. Statistical tests examined the relationship between stakeholders’ NFRs and financial performance measures.

Findings

When analyzed collectively and individually, the results reveal a significant positive influence of stakeholders’ NFRs on a firm’s profitability. Higher importance assigned to NFRs correlates with a higher return on sales.

Originality/value

This study contributes to the literature by empirically bridging the gap between stakeholder theory and the resource-based view, addressing the intersection of these perspectives. It also provides novel insights into how stakeholders’ NFRs impact profitability, offering valuable implications for research and managerial practice. It suggests that managers should integrate nonfinancial measures of NFRs within their performance measurement system to manage better and sustain companies’ value-creation process.

Details

Management Research Review, vol. 47 no. 13
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 5 May 2015

Patrick Dular, Laurent Krähenbühl, Mauricio V. Ferreira da Luz, Patrick Kuo-Peng and Christophe Geuzaine

– The purpose of this paper is to develop a subproblem method (SPM) for progressive modeling of inductors, with model refinements of both source conductors and magnetic cores.

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Abstract

Purpose

The purpose of this paper is to develop a subproblem method (SPM) for progressive modeling of inductors, with model refinements of both source conductors and magnetic cores.

Design/methodology/approach

The modeling of inductors is split into a sequence of progressive finite element (FE) SPs. The source fields (SFs) generated by the source conductors alone are calculated at first via either the Biot-Savart (BS) law or FEs. With a novel general way to define the SFs via interface conditions (ICs), to lighten their evaluation process, the associated reaction fields for each added or modified region, mainly the magnetic cores, and in return for the source conductor regions themselves when massive, are then calculated with FE models. Changes of magnetic regions go from perfect magnetic properties up to volume linear and nonlinear properties, and from statics to dynamics.

Findings

For any added or modified region, the novel proposed ICs to define the SFs appear of general usefulness, which opens the method to a wide range of model improvements.

Originality/value

The resulting SPM allows efficient solving of parameterized analyses thanks to a proper mesh for each SP and the reuse of previous solutions to be locally corrected, in association with novel SF ICs that strongly lighten the quantity of BS evaluations. Significant corrections are progressively obtained for the fields, up to nonlinear magnetic core properties and skin and proximity effects in conductors, and for the related inductances and resistances.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 34 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

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Article
Publication date: 28 October 2014

Qingqing Ma, Baoming Ge, Daqiang Bi, Fernando J.T.E. Ferreira and Aníbal T. de Almeida

The purpose of this paper is to propose a new three-phase switched reluctance motor (SRM), and achieve high-torque and low-cost. This new SRM's winding configuration uses the…

290

Abstract

Purpose

The purpose of this paper is to propose a new three-phase switched reluctance motor (SRM), and achieve high-torque and low-cost. This new SRM's winding configuration uses the double-layer distributed windings, which is different from the conventional SRM's single tooth coils.

Design/methodology/approach

The operating principle of new SRM is analyzed, and the voltage equation and the generated torque are deduced. Finite element method (FEM) and finite element circuit coupled method are utilized to evaluate the new motor's operating performances. The two dimensional (2D) frequency response analysis model is employed in the FEM model. Based on the 2D frequency response analysis model, the magnetic field distribution, self-inductance, and mutual-inductance for the new SRM are analyzed in detail. A co-simulation model using FE analysis package and Matlab-Simulink is proposed to simulate the new SRM drive. The simulated and experimental results verify the new SRM.

Findings

For the new SRM with double-layer distributed windings, a co-simulation method is proposed to analyze its characteristics. The new SRM presents lower torque ripple coefficient and generates larger torque than the conventional SRM, with three-wire and standard full bridge power converter, rather than six-wire and asymmetric half-bridge converter for conventional SRM.

Originality/value

This paper proposes a new SRM with the double-layer distributed windings driven by a standard full bridge inverter. In order to calculate dynamic characteristics of the new SRM, a co-simulation method using FEM and Simulink is proposed to simulate the new SRM drive, where the power inverter and the current chopping control algorithm are implemented.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 33 no. 6
Type: Research Article
ISSN: 0332-1649

Keywords

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Book part
Publication date: 23 March 2017

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

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Article
Publication date: 11 November 2014

Elomar Castilho Barilli, Stenio Freitas Barretto, Carla Moura Lima and Marco Antonio Menezes

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social…

312

Abstract

Purpose

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social inequalities in Brazil. It presents the assessment of the Virtual Community Work (CVT) used in the Popular Healthcare Education Policy (PNEPS).

Design/methodology/approach

The exploratory research adopted two paths of analysis, one quantitative (using questionnaire) aimed to collect the participants’ perceptions regarding the navigation, tools and features of CVT, and the other qualitative through observation of the interventions in its different spaces, having discourse analysis as the technique for analysis.

Findings

The hands-on nature of Popular Education, revealed in the posts and in the speech of the participants, showed the potential and challenges of the territory and the need for change, both of the professional’s outlook on his or her own work process and working with health in the communities that are, still today, very centered around authoritarian models.

Research limitations/implications

Because the participation was not mandatory, the reduced number of participants was the main limitation of this work.

Practical implications

The health problems specified in the interactions and much discussed in CVT may help the consolidation of the policy as the main practical implication.

Social implications

Contribute to the creation of a network for the exchange of educational experiences in the field of Popular Education.

Originality/value

The innovating character of this work lies in the application of Virtual Community in the field of popular education within the health sector as a strategy for implementation of a national policy.

Details

Interactive Technology and Smart Education, vol. 11 no. 4
Type: Research Article
ISSN: 1741-5659

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 February 2024

Ivo Hristov, Matteo Cristofaro, Riccardo Camilli and Luna Leoni

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four…

2428

Abstract

Purpose

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four balanced scorecard (BSC) perspectives in operations management (OM) contexts and (2) understand how performance drivers and outcome measures (and substantiated perspectives) are related.

Design/methodology/approach

We undertake a systematic literature review of the BSC literature in OM journals. From the final sample of 40 articles, performance drivers and outcome measures have been identified, and the relationships amongst them have been synthesised according to the system dynamics approach.

Findings

Findings show (1) the most relevant performance drivers and outcome measures within each BSC perspective, (2) their relationships, (3) how the perspectives are linked through the performance drivers and outcome measures and (4) how the different measures relate systemically. Accordingly, four causal loops amongst identified measures have been built, which – jointly considered – allowed for the creation of a dynamic strategy map for OM.

Originality/value

This study is the first one that provides a comprehensive and holistic view of how the different performance drivers and outcome measures within and between the four BSC perspectives in OM relate systemically, increasing the knowledge and understanding of scholars and practitioners.

Details

Journal of Manufacturing Technology Management, vol. 35 no. 4
Type: Research Article
ISSN: 1741-038X

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 March 2022

Ivo Hristov, Riccardo Camilli and Alessandro Mechelli

The purpose of this paper is twofold: to provide a clear picture on the cognitive biases affecting managers’ decision-making process of implementing a performance management…

11324

Abstract

Purpose

The purpose of this paper is twofold: to provide a clear picture on the cognitive biases affecting managers’ decision-making process of implementing a performance management system (PMS), and to identify managerial practices, measures and the key challenges to manage the cognitive biases in the corporate strategy.

Design/methodology/approach

Semi-structured interviews, based on theoretical milestones of performance management and cognitive psychology, gathered from 104 experienced professionals’ evaluations on the likelihood and impact of managers’ cognitive biases in PMS implementation, potential solutions as well as drivers and connected criticalities.

Findings

Recurring cognitive biases, together with considerable impacts, emerged in the first, and most strategic, phases of the PMS implementation. The authors developed a roadmap to support corporate transition to integrate behavioral strategy into the PMS implementation aiming to achieve economically and efficiently sound performance.

Research limitations/implications

From the view of proper behavioral strategy affirmation in performance management literature, in a small way, the authors contribute to a desirable taxonomy of cognitive biases so differentiated decision-making scenarios may be built to compare results and draw new observations. Behavioral studies could transversally connect the cognitive biases of performance management to actors’ sociodemographic features and personality types. Practitioners may check biases affecting their organizations by means of the questionnaire and, consequently, adopt the framework illustrated to reduce them.

Originality/value

Performance management literature has constantly investigated positive and negative behavioral factors related to the PMS. This study, instead, makes a theoretical and methodological contribution to the PMS implementation as a decision-making process. The authors propose a theoretical framework that integrates cognitive psychology insights and applies measures to reduce biases.

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