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This study aims to improve the reception and positioning of materials in the warehouse, as well as the internal logistics of a bus manufacturing company by acting upon the processes of supply line management.

This study is based on the action research methodology which, through a practical approach, intends to generate transferrable knowledge to other organizations whose situations are similar to that of this study. The practical actions and the knowledge acquired co-create the changes needed for the improvement processes.

Through these improvements, it is possible to standardize supply and eliminate the retention of picking carts on the line, simplify the management of materials provided in supermarket boxes, improve the control of materials and facilitate the process of picking and materials storage. A kanban card-based supply system was also expanded to the bus assembly line, allowing more control over valuable materials.

This study has demonstrated how the implementation of lean techniques on a bus assembly line can lead to increased consistency of supply to the line and improved working conditions, both in the production and warehouse areas. Furthermore, it has set a new standard of the internal logistics processes and the inclusion of process recording in the working instructions.

This chapter seeks to describe the successive stages in the training and recruitment of economists at the service of the political regime that ruled over Portugal between 1926 and 1974. This chapter presents the main institutional settings for the education and practices of those who served the government in economic functions throughout this period. Its main aim is to show the changes that occurred in the understanding of the problems related with the development of the Portuguese economy, seeking to elucidate the processes of legitimation of an authoritarian regime, but also to show the signs of a critical break with a model of economic and social organization and a political regime that had reached the point of exhaustion.

This paper investigates the earnings management (EM) practices of Portuguese municipal firms (MFs), which are a special type of public-sector entity.

MFs are identified using a dedicated list maintained by the Portuguese Government. Accounting data are collected from the Bureau Van Dijk's AMADEUS database. The Burgstahler and Dichev's (1997) methodology and panel data regression methods are employed to examine the EM practices of Portuguese MFs.

Portuguese MFs manage earnings to report small and positive net earnings and to avoid disclosing losses. There is evidence that such companies are more likely to engage in EM practices when facing higher liquidation risk and financial leverage, lower liquidity and in certain periods of the local election cycle.

This is one of the first studies investigating the EM practices of MFs, directly contributing to the literature that explores the relationship between state ownership and the quality of financial statements. The paper has important implications for the MFs' stakeholders, especially regulators and supervising authorities.

The purpose of this paper is to present a programming by demonstration (PbD) system based on 3D stereoscopic vision and inertial sensing that provides a cost-effective pose tracking system, even during error-prone situations, such as camera occlusions.

The proposed PbD system is based on the 6D Mimic innovative solution, whose six degrees of freedom marker hardware had to be revised and restructured to accommodate an IMU sensor. Additionally, a new software pipeline was designed to include this new sensing device, seeking the improvement of the overall system’s robustness in stereoscopic vision occlusion situations.

The IMU component and the new software pipeline allow the 6D Mimic system to successfully maintain the pose tracking when the main tracking tool, i.e. the stereoscopic vision, fails. Therefore, the system improves in terms of reliability, robustness, and accuracy which were verified by real experiments.

Based on this proposal, the 6D Mimic system reaches a reliable and low-cost PbD methodology. Therefore, the robot can accurately replicate, on an industrial scale, the artisan level performance of highly skilled shop-floor operators.

To the best of the authors’ knowledge, the sensor fusion between stereoscopic images and IMU applied to robot PbD is a novel approach. The system is entirely designed aiming to reduce costs and taking advantage of an offline processing step for data analysis, filtering and fusion, enhancing the reliability of the PbD system.

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.

Although tourism destination image is a widely studied subject, the perspective of local players is generally neglected, albeit its relevance for informing the positioning and brand management strategies of the places is recognized. This chapter aims to determine the perceptions of key local public organizations from the historical-cultural and heritage sectors and companies linked to commerce and tourism (private sector) about the historic center of a United Nations Educational, Scientific, and Cultural Organization (UNESCO) World Heritage site in Brazil. The results of this investigation contribute to the development of marketing and tourism development strategies in historic towns, especially those classified as World Heritage by UNESCO.

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC).

A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis.

The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement.

The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision.

The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.

This article presents focus groups as a method to enhance questionnaire design to frame and test items for a mass survey on corruption and austerity in democracy. Such methodology lacks systematization when it comes to the description of implementation procedures and the discussion of effective contribution to the development of survey questions on sensitive topics. The objective of this article is to contribute to the specialized literature on corruption by offering a novel focus group approach and a roadmap to guide researchers in the field when using this methodology to develop questionnaire items. This hands-on guide can be adaptable to other (survey) studies on issues prone to social desirability bias.

This article proposes an innovative multi-technique (short questionnaire, visual stimuli and exploratory discussion with expert moderation) focus group approach to collect informal impressions about corruption and austerity. By developing a focus group design through the combination of different research techniques, the authors were able to triangulate reflexive, spontaneous and interactive qualitative bottom-up information about individual perceptions and reactions to sensitive topics. By describing how to implement these groups, other than discussing what type of qualitative information can be extracted from these discussions and to what effect, the authors seek to present a hands-on guide that can be replicated and adapted to similar studies. This roadmap will help researchers to test individual perceptions and reactions to sensitive topics through the use of tailored focus groups in order to enhance the quality of survey questionnaires prior to engaging in a high-cost fieldwork.

The article concludes that the adoption of the multi-technique focus group approach to requalify and test questions for a nationwide survey gives us a better understanding of the many ethical dilemmas individuals confront when thinking about and expressing their views on sensitive topics prone to social desirability bias. The proposed multi-technique focus group approach proved to be effective to engage participants during sessions and to obtain relevant and unanticipated information for the development of new questionnaire items and the reviewing of old ones.

Implementing Focus Group (FG) in regions with different cultural traditions and levels of development and contrasting the perceptions, values and attitudes of two generations, with different formative backgrounds is not an easy task. In order to secure the adequate number and type of participants, the Focus Group were organized in close collaboration with four higher education institutions and two lifelong learning programs where the sessions took place. Participation was voluntary and consented, in accordance with the applicable legislation and standards for social research.

The article presents an accessible and adaptable roadmap to researchers working in the field of corruption studies as well as anticorruption government agencies and CSOs interested in enhancing the quality of survey questionnaires on sensitive topics target of social desirability before engaging in a high-cost fieldwork and to describe relevant information that can be extracted from the discussions held.

Most cross-country surveys on corruption tend to use basic/traditional measures to assess the phenomenon, such as questions on extension, acceptability and/or experience. They take almost for granted that people have the same understanding of this complex construct, which may not hold true, as the focus group discussions illustrate. The three-stage focus group design aims to improve the quality of a survey design regarding people's attitudes, perceptions and experiences of corruption in democracy, by contributing to the development of new questions that tap into the relationship between social condemnation and the individual's socio-economic conditions.

The article provides a low-cost combination of qualitative-oriented (questionnaire development through focus groups) with a quantitative-oriented research tool (mass survey implementation) to meet mixed-method research objectives and enhance the ability to capture several “non-statistical” dimensions of complex social phenomena that are often neglected when a single-methodology approach is used.

The purpose of this paper is to explore the applicability of the failure mode and effects analysis (FMEA) as an effective tool for decreasing failure risk in the early phase of the new product development (NPD), which adds to existing literature on the application of FMEA in NPD.

Through the application of action research (AR) methodology, it was possible to develop a case study examining the use of FMEA to decrease NPD risk in an early phase of NPD execution.

The importance and immediate gains of identifying NPD failures support FMEA's usefulness for NPD risk decrease. Moreover, its user-friendliness, timeliness and cost advantages facilitate the introduction of FMEA in the early phase of NPD execution.

FMEA is a well-known method used in manufacturing companies to identify and correct failures in products, processes and systems. This article explores the lack of practice-oriented evidence on the use of FMEA in the early phase of NPD execution and provides support to its applicability and effectiveness.