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Article
Publication date: 11 October 2021

Fernanda Cristina Lopes and Luciana Carvalho

The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational…

1937

Abstract

Purpose

The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America.

Design/methodology/approach

For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru.

Findings

The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance.

Research limitations/implications

The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions.

Practical implications

Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results.

Social implications

The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors.

Originality/value

This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.

Details

RAUSP Management Journal, vol. 56 no. 4
Type: Research Article
ISSN: 2531-0488

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Article
Publication date: 1 December 2001

Cristina Carvalho

This article is a shortened version of a Master’s dissertation for the Liverpool University Centre for Archive Studies. It deals with issues of appraisal. Such issues involve…

2394

Abstract

This article is a shortened version of a Master’s dissertation for the Liverpool University Centre for Archive Studies. It deals with issues of appraisal. Such issues involve fundamental concepts on what records are, why they are kept, and their life cycle. The answers to these questions were sought and found in the history of archives, and in the specialist literature. The theory and the methodology adopted were then applied to a case study of a recently established organisation in Lisbon, which has, at the core of its business, information in electronic format.

Details

Records Management Journal, vol. 11 no. 3
Type: Research Article
ISSN: 0956-5698

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Article
Publication date: 19 May 2021

Luciana Ronchi, Gerson Tontini and Carlos Eduardo Carvalho

The purpose of this paper is to propose a model to measure maturity in value co-creation practices and to evaluate its relationship with the market performance of textile…

431

Abstract

Purpose

The purpose of this paper is to propose a model to measure maturity in value co-creation practices and to evaluate its relationship with the market performance of textile companies.

Design/methodology/approach

The data were obtained through quantitative research with 100 companies of the Brazilian textile sector. A structural equation modeling was performed to verify the relationship between the constructs of the proposed model.

Findings

The results confirm the proposed model and show that, in addition to a direct impact, the relationship between the maturity of value co-creation practices and market performance also occurs indirectly, by meeting customer expectations. Value co-creation processes can meet customer expectations, leading the company to better market performance.

Originality/value

A model for assessing the maturity of value co-creation practices enables companies to diagnose their current situation, thereby supporting them in managing these practices and leading to better market performance.

Details

International Journal of Quality and Service Sciences, vol. 13 no. 2
Type: Research Article
ISSN: 1756-669X

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Article
Publication date: 4 December 2019

Jaísa Oliveira Chaves, Angelica Maria de Freitas Fernandes, Paola Machado Parreiras, Gustavo Silveira Breguez, Maria Cristina Passos, Luciana Rodrigues da Cunha and Camila Carvalho Menezes

The purpose of this paper is to evaluate the effect of different times and freezing temperatures on the antioxidant activity of raw human milk (HM) and the impact of light by…

230

Abstract

Purpose

The purpose of this paper is to evaluate the effect of different times and freezing temperatures on the antioxidant activity of raw human milk (HM) and the impact of light by different packaging on retinol level and the antioxidant activity of pasteurized HM.

Design/methodology/approach

Donor milks were homogenized to form the pool of the experimental study characterized by the evaluation of the effects of time (0, 2, 4, 8 and 15 days) freezing temperatures (−3°C, −8°C and −18°C) and the interference of the type of packaging on the antioxidant activity and retinol levels of HM.

Findings

The existing studies do not reveal the real impact of HM storage conditions adopted by human milk banks (HMB) in Brazil on their compounds, mainly in relation to the effects of temperature and freezing time and the incidence of light on retinol levels and antioxidant activity. In view of the already documented importance of these compounds for the growth, development and health of children, it is extremely important to assess their stability according to the procedures adopted by the banks. It has been observed in this study that lower freezing temperatures (−18°C) further preserve the antioxidant activity. It was found that the amber and transparent vials wrapped with aluminum foil allowed for greater retinol stability of HM, with values of 2.501±0.757 µmol/L and 4.991±0.825 µmol/L, respectively. On the contrary, there was no significant influence on antioxidant activity.

Originality/value

It is suggested that HMB store milk at lower temperatures and use glass jars that block the passage of light.

Details

British Food Journal, vol. 122 no. 2
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 31 January 2023

Luciana Paula Reis, June Marques Fernandes, Sergio Evangelista Silva and Carlos Augusto de Carvalho Andreosi

This article aims to introduce a guide to improving hospital bed setup by combining lean technical practices (LTPs), such as kaizen and value stream mapping (VSM) and lean social…

365

Abstract

Purpose

This article aims to introduce a guide to improving hospital bed setup by combining lean technical practices (LTPs), such as kaizen and value stream mapping (VSM) and lean social practices (LSPs), such as employee empowerment.

Design/methodology/approach

Action research approach was employed to analyze the process of reconfiguration of bed setup management in a Brazilian public hospital.

Findings

The study introduces three contributions: (1) presents the use of VSM focused specifically on bed setup, while the current literature presents studies mainly focused on patient flow management, (2) combines the use of LSPs and LTPs in the context of bed management, expanding current studies that are focused either on mathematical models or on social and human aspects of work, (3) introduces a practical guide based on six steps that combine LSPs and LSPs to improve bed setup management.

Research limitations/implications

The research focused on the analysis of patient beds. Surgical beds, delivery, emergency care and intensive care unit (ICU) were not considered in this study. In addition, the process indicators analyzed after the implementation of the improvements did not contemplate the moment of the COVID-19 pandemic. Finally, this research focused on the implementation of the improvement in the context of only one Brazilian public hospital.

Practical implications

The combined use of LSPs and LTPs can generate considerable gains in bed setup efficiency and consequently increase the capacity of a hospital to admit new patients, without the ampliation of the physical space and workforce.

Social implications

The improvement of bed setup has an important social character, whereas it can generate important social benefits such as the improvement of the admission service to patients, reducing the waiting time, reducing hospitalization costs and improving the hospital capacity without additional physical resources. All these results are crucial for populations, their countries and regions.

Originality/value

While the current literature on bed management is more focused on formal models or pure human and social perspectives, this article brings these two perspectives together in a single, holistic framework. As a result, this article points out that the complex bed management problem can be efficiently solved by combining LSPs and LTPs to present theoretical and practical contributions to the important social problem of hospital bed management.

Details

Journal of Health Organization and Management, vol. 37 no. 2
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 25 October 2024

Maria Júlia Menezes-Firmino, Luciana Hazin Alencar and Svetlana Olbina

This research purpose was to develop a Value-Focused Thinking (VFT)-based framework for implementing an Agile-BIM in public institutions in Brazil. The framework is used for…

42

Abstract

Purpose

This research purpose was to develop a Value-Focused Thinking (VFT)-based framework for implementing an Agile-BIM in public institutions in Brazil. The framework is used for structuring an action plan for implementing the Agile-BIM.

Design/methodology/approach

The methodology used to structure the Agile-BIM implementation framework is based on the VFT method, which enables a decision-maker’s strategic, fundamental and means-end objectives for the context analyzed to be more easily identified and better understood. The network developed shapes the decision context, shows possible paths toward achieving the fundamental objectives and guides the institution under study on the implementation process. Based on the networks of two decision-makers and the implementation factors identified, the Agile-BIM implementation framework is proposed.

Findings

The study developed an Agile-BIM implementation framework that provides guidance for creating an Agile-BIM implementation plan in a public sector construction project and supports decision-making, in addition to clarifying the decision context for decision-makers and other actors involved. The framework consists of three main dimensions: “Project Stakeholder,” “Technology Infrastructure” and “Standardization and Procedures.” Each dimension comprises several factors that contribute to the Agile-BIM implementation process. The findings show that a structured approach to Agile-BIM implementation can support institutions in achieving a smooth and structured transition to BIM usage, thereby ensuring enhanced performance and compliance with legal requirements.

Practical implications

The proposed framework can support the assessment of organizational needs and serves as a basis for guiding the implementation of Agile-BIM in public institutions. This framework for Agile-BIM implementation can guide other public institutions in formulating their action plans for implementing Agile-BIM. The framework demonstrates potential for being applicable in different contexts and being able to adapt to these. It can be transferred to other emerging and/or developing countries that are seeking to embrace Agile-BIM while considering the requisite adjustments inherent to each organization.

Originality/value

The originality of this study lies in addressing the implementation of BIM in the public sector as a decision problem and using the values of the manager who is in charge in the institution to structure the Agile-BIM implementation, based on the VFT method. Furthermore, it proposes an implementation framework that integrates agile methodologies and BIM, known as Agile-BIM.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 19 January 2024

Julia Viezzer Baretta, Micheline Gaia Hoffmann, Luciana Militao and Josivania Silva Farias

The purpose of this study is examined whether coproduction appears spontaneously in the literature on public sector innovation and governance, the citizens’ role in coproduction…

197

Abstract

Purpose

The purpose of this study is examined whether coproduction appears spontaneously in the literature on public sector innovation and governance, the citizens’ role in coproduction and the implication of citizens’ participation in the governance of innovation networks.

Design/methodology/approach

The review complied with preferred reporting items for systematic reviews and meta-analyses (PRISMA) protocol. The search was performed in the Ebsco, Scopus and WOS databases. The authors analyzed 47 papers published from 2017 to 2022. Thematic and content analysis were adopted, supported by MAXQDA.

Findings

The papers recognize the importance of the citizens in public innovation. However, only 20% discuss coproduction, evidencing the predominance of governance concepts related to interorganizational collaborations – but not necessarily to citizen engagement. The authors also verified the existence of polysemy regarding the concept of governance associated with public innovation, predominating the term “collaborative governance.”

Research limitations/implications

The small emphasis on “co-production” may result from the search strategy, which deliberately did not include it as a descriptor, considering the research purpose. One can consider this choice a limitation.

Practical implications

Considering collaborative governance as a governing arrangement where public agencies directly engage nonstate stakeholders in a collective decision-making process that is formal, consensus-oriented and deliberative (Ansell and Gash, 2007), the forum where the citizen is supposed to be engaged should be initiated by public agencies or institutions and formally organized, as suggested by Österberg and Qvist (2020) and Campomori and Casula (2022). These notions can be useful for public managers concerning their role and how the forums structure should be to promote collaboration and the presence of innovation assets needed to make the process fruitful (Crosby et al., 2017).

Originality/value

Despite the collaborative nature of public innovation, the need for adequate governance characteristics, and the importance of citizens in the innovative process, most studies generically address collaborative relationships, focusing on interorganizational collaboration, with little focus on specific actors such as citizens in the governance of public innovation. Thus, it is assumed that the literature that discusses public innovation and governance includes the discussion of coproduction. The originality and contribution of this study is to verify this assumption.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

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Article
Publication date: 16 May 2023

Raphaella Ferreira Cordeiro, Luciana Paula Reis and June Marques Fernandes

This research aims to evaluate the impact of barriers experienced by Brazilian companies in adopting Industry 4.0 (I4.0).

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Abstract

Purpose

This research aims to evaluate the impact of barriers experienced by Brazilian companies in adopting Industry 4.0 (I4.0).

Design/methodology/approach

As a methodological approach, the survey method was used, adopting the use of the questionnaire for data collection. From the feedback of 99 companies (with an index of 80%), quantitative analyzes of the data were carried out with the aid of factor analysis and linear regression to validate the proposed structural model.

Findings

The barriers construct does not impact the I4.0 adoption construct. Directly evaluating the effect of the variables that make up the barriers construct in the I4.0 adoption construct, it was observed that three barriers affect effectively the adoption of I4.0: technological infrastructure; financial constraint and lack of understanding of the benefits of I4.0.

Research limitations/implications

As a limitation, the research was conducted only in the Brazilian context, requiring the development of future studies in other countries that can strengthen the findings of this research.

Practical implications

In addition, the results achieved provide relevant insights into public policymakers and business managers, helping them to deeply understand the barriers that impact the adoption of I4.0. This facilitates the propagation of I4.0 concepts in the context of Brazilian companies and in the formulation of public policies adapted to each sector, allowing a more assertive action in the face of the types of barriers experienced by organizations during the adoption of I4.0.

Social implications

The findings can help practitioners and policymakers to understand in detail this new industrial model and the difficulties that prevent its implementation.

Originality/value

From an extensive literature review, no studies were identified that statistically validate which barriers effectively affect the adoption of I4.0. This research is a pioneer in proposing a structural model to analyze the barriers experienced by workers during the adoption of I4.0, exploring Brazilian companies, from different economic sectors and sizes. It is noteworthy that the literature still focuses efforts on manufacturing companies.

Details

The TQM Journal, vol. 36 no. 1
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 4 January 2016

Jose Marcio Carvalho, Ely Laureano Paiva and Luciana Marques Vieira

High-specification food products that reach prices or expert reviews above average, results from buyer-supplier engagement in quality management. The purpose of this paper is to…

4078

Abstract

Purpose

High-specification food products that reach prices or expert reviews above average, results from buyer-supplier engagement in quality management. The purpose of this paper is to identify the main attributes of the coffee industry supply chain that deals with high-specification products. Coffee may be included in this category of consumption goods that has increasing importance at consumption level around the world. Several groups of high-quality food products such as wine, coffee, spirits and cheese seem to have a very similar supply chain.

Design/methodology/approach

This study was based on multiple case studies. Three research techniques were used in the investigation: secondary data analysis, direct observations and interviews with coffee company’s managers and experts. The within-case and the cross-case analyses made it possible to find the main attributes of a high-specification product supply chain.

Findings

The cases studies pointed out differences between the two groups of coffee shops in relation to their supply chain strategies. The first group can be called Independent Coffee Shops, since they are focussed on the coffee preparation business. The second group can be called Integrated Coffee Shops, due to the fact that these organizations are responsible to manufacturing activities in addition to the coffee preparation activities. Despite this supply chain configuration difference, both groups have a similar perception about their role for the final consumer, to provide a premium experience with coffee.

Research limitations/implications

The main limitation of this research comes from the fact it was possible to interview only one person in each organization. Only the commercialization of the supply chain was analyzed, if the agricultural production was also analyzed, this paper could have broader implications.

Originality/value

The results of this research show the configuration of a supply chain that handles a high-specification product. They are set to transform the trade of a product that has a component of volatility in its quality attributes into a trade of a product that embodies all the desirable attributes preferred by a specific group of costumers. The logic of a supply chain that deals with commodities is different, since in most of the cases it will try to accommodate the variations on quality that comes from nature. This paper describes the market based strategy of 12 organizations and their supply chain configuration in order to offer a premium product.

Details

British Food Journal, vol. 118 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 21 January 2025

Luciana Marques Vieira, Jefferson Marlon Monticelli and Tatiane Pellin Cislaghi

This paper aims to understand how institutions influence a Geographical Indication (GI) region to create value over time. The study examines a Brazilian wine industry that has…

32

Abstract

Purpose

This paper aims to understand how institutions influence a Geographical Indication (GI) region to create value over time. The study examines a Brazilian wine industry that has lasted for about a century, using ten recent years of primary data collection (2012–2022).

Design/methodology/approach

This paper developed a qualitative study that looks at coopetition and institutions and considers the GI as an institution. It collected the data from 33 representatives of the Brazilian wine industry in three stages (2012–2013, 2017 and 2022).

Findings

The results show that coopetitive strategies between Brazilian wineries are encouraged by both formal and informal institutions, which results in a GI becoming a collective institution. Value creation, however, drives new entrants aiming to achieve gains, and this risks destroying the GI due to the perception of lack of balance on value capture over time.

Originality/value

This study describes the creation and evolution of a GI for developing wine production in a particular grape-growing region in Brazil, which has, consequently, encouraged coopetition between supply chain agents leading to value creation. Most wineries, however, lack a value capture perception, which has resulted in the risk of value being destroyed by allowing new entrants into the cluster. The three stages of data collection and analysis provide an understanding of coopetitive strategies over the long term.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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