Miguel Saraiva, Irina Matijosaitiene, Mónica Diniz and Vilius Velicka
The purpose of this paper is to respond to the need for comparative studies on methodologies for implementing Crime Prevention through Urban Design and Planning (CP-UDP) at the…
Abstract
Purpose
The purpose of this paper is to respond to the need for comparative studies on methodologies for implementing Crime Prevention through Urban Design and Planning (CP-UDP) at the local level, particularly in peripheral Europe where CP-UDP’s top-down standards have poor dissemination and acceptance. This paper debates how local partnerships can help reduce crime and how a CP-UDP-based model can be introduced into municipal planning.
Design/methodology/approach
The paper discusses the challenge of CP-UDP in the framework of a post-crisis Europe and Europe 2020. Because there is a large gap between theory and practice, lack of a shared holistic approach, and scepticism, or lack of knowledge, of public authorities, at local-level planning professionals and the police have devised bottom-up initiatives based on interdisciplinary partnerships with the community. The paper describes, discusses and compares the implementation of such approaches in Lisbon (Portugal) and Vilnius (Lithuania).
Findings
The paper addresses the processes and challenges of establishing synergies and working relationships between police officers, public officials and the community, and it discusses six main causes for its (un)success. When these conditions were met, crime and social constraints reduced.
Practical implications
Lessons learned are deemed crucial to disseminate knowledge and best practices, paving the way for proper top-down policies and planning legislations in these and other countries.
Originality/value
This paper analyses the potentialities and shortcomings of local-level implementation of CP-UDP strategies as an alternative to failed top-down strategies in two realities mostly unknown of the international scientific community. The case study material is previously unpublished internationally.
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Mônica M. Costa, Daniel R. Diniz‐Santos, José S. Santana and Luciana R. Silva
Given the importance of education‐based approaches in stimulating breastfeeding, the paper aims to investigate the feasibility and efficacy of discussing breastfeeding with school…
Abstract
Purpose
Given the importance of education‐based approaches in stimulating breastfeeding, the paper aims to investigate the feasibility and efficacy of discussing breastfeeding with school children..
Design/methodology/approach
Two workshops about breastfeeding and on the view of the human being as a mammal were carried out in schools in Brazil. Children were invited to express their views of breastfeeding based on what they had learned. Questionnaires were applied immediately before and 15 days after the workshops to assess the impact on children's knowledge.
Findings
There was on average a low level of knowledge about breastfeeding previous to the interventions. The interventions increased children's self‐perception as mammals, and managed to enhance their knowledge about several important issues regarding breastfeeding.
Research limitations/implications
There was a fairly small number of participants and a restricted age range. More studies with other age ranges are warranted.
Practical implications
Educative interventions on breastfeeding targeting young school children can have very positive results, suggesting that school could successfully include breastfeeding.
Originality/value
This is the first study to demonstrate the impact of this innovative approach on school children's awareness on breastfeeding and it demonstrates this pedagogic approach to be effective.
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Miguel Pina e Cunha, Stewart R. Clegg and Arménio Rego
In this paper, some peculiarities of a Southern European country are made explicit, namely, how the attraction of new, “global”, management practices combines with deeply…
Abstract
In this paper, some peculiarities of a Southern European country are made explicit, namely, how the attraction of new, “global”, management practices combines with deeply persistent, thus traditional, ways of imagining organization. The dominant Anglo‐Saxon and Protestant models of management may not be fully adequate to characterize management and organization in the Latin Catholic countries of the south, or those postcolonial societies that they inscribed in Latin America. We present an interpretation of why what are glossed by moderns as dysfunctional management practices persist, sometimes despite their recognized inadequacy. The contributions advanced here may thus be relevant to researchers interested in the route of transition from closed to open societies and who are concerned that all models need to be appreciated in context.
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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.
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Ruan Carlos dos Santos, Lidinei Éder Orso, Mônica Cristina Rovaris Machado and Antonia Márcia Rodrigues Sousa
This paper aims to contribute to research on corporate governance in regulated sectors, with emphasis in the field of activity of foreign investors through the ownership structure…
Abstract
Purpose
This paper aims to contribute to research on corporate governance in regulated sectors, with emphasis in the field of activity of foreign investors through the ownership structure and legal system that regulates companies in Brazil.
Design/methodology/approach
In the first moment, the investigation had a quantitative approach of relational nature. Based on the data about the valuation of actions, statistical methods were applied to a secondary database containing measurable information provided by the organizations that operate the Brazilian stock-market and documentary evidence provided by the companies. In the second moment, a qualitative approach was adopted, resorting on the use of semi-structured interviews with investors and agents of the sector.
Findings
The results lead to two paths: presenting the perspective that foreign investors play a key role in improving governance practices because foreign ownership mitigates agency problems, provides adequate follow-up and optimizes the use of corporate resources; and evidencing the existence of a mitigation of operational risks in the face of the various obligations imposed by the concession contract with the regulatory agency, without direct interference under the ownership structure of regulated companies.
Research limitations/implications
The literature portrays a distinct economic scenario in Brazil, where stock control is pulverized and mechanisms of corporate governance and scope of action of investors and regulated sectors are well-defined and implemented.
Practical implications
A great part of the studies from this field discusses the same object: the impact of the adoption of corporate governance mechanisms on selected efficiency indicators or on the value of the companies' actions. This investigation, on the other hand, targeted a differentiated approach so that its contribution would lie in the investigation under the influence of the regulation on the legal attributions and the performance of the investors how many conflicts between the other shareholder/regulatory body, as the control measures import by the regulatory agent the concessionaires of the Brazilian highways and transportation sector.
Social implications
The identification of the presence of foreign investors as a determinant for: better performance of companies in Brazilian regulated sector in terms of market valuation; better mitigation of requirements with the regulatory framework for the agencies that regulate the concession sector, targeting a reduction in the asymmetry of information and transparency among all stakeholders.
Originality/value
The fact that Brazil is an emerging country that lacks a rigid legal system and corruption-control measures in corporate environments and public sectors, stresses the importance of the application of the “Best Codes of Corporate Governance Practices” in the main developed countries. This also stresses the need for effective supervisory bodies that contribute to a better financial performance of companies, guaranteeing investors the legal system.
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Fernanda Leão, Delfina Gomes and Garry D. Carnegie
The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second…
Abstract
Purpose
The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.
Design/methodology/approach
Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.
Findings
The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.
Originality/value
The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.
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Russell Harpring, Amin Maghsoudi, Christian Fikar, Wojciech D. Piotrowicz and Graham Heaslip
This study aims to describe the compounding factors in a complex emergency, which exacerbate a cholera epidemic among vulnerable populations due to supply chain disruptions. Basic…
Abstract
Purpose
This study aims to describe the compounding factors in a complex emergency, which exacerbate a cholera epidemic among vulnerable populations due to supply chain disruptions. Basic needs such as food, medicine, water, sanitation and hygiene commodities are critical to reduce the incidence rate of cholera and control the spread of infection. Conflicts cause damage to infrastructure, displace vulnerable populations and restrict the flow of goods from both commercial and humanitarian organizations. This study assesses the underlying internal and external factors that either aggravate or mitigate the risk of a cholera outbreak in such settings, using Yemen as a case study.
Design/methodology/approach
This study adopts a system dynamics methodology to analyze factors that influence cholera outbreaks in the context of the Yemeni Civil War. A causal loop diagram with multiple components was constructed to represent the complexities of humanitarian situations that require critical decision-making. The model was built using data from humanitarian organizations, non-governmental organizations and practitioners, along with literature from academic sources. Variables in the model were confirmed through semi-structured interviews with a field expert.
Findings
Compounding factors that influenced the cholera outbreak in Yemen are visualized in a causal loop diagram, which can improve the understanding of relationships where numerous uncertainties exist. A strong link exists between humanitarian response and the level of infrastructure development in a country. Supply chains are affected by constraints deriving from the Yemeni conflict, further inhibiting the use of infrastructure, which limits access to basic goods and services. Aligning long-term development objectives with short-term humanitarian response efforts can create more flexible modes of assistance to prevent and control future outbreaks.
Research limitations/implications
The model focuses on the qualitative aspects of system dynamics to visualize the logistics and supply chain-related constraints that impact cholera prevention, treatment and control through humanitarian interventions. The resulting causal loop diagram is bounded by the Yemen context; thus, an extension of the model adapted for other contexts is recommended for further study.
Practical implications
This study presents a systematic view of dynamic factors existing in complex emergencies that have cause-and-effect relationships. Several models of cholera outbreaks have been used in previous studies, primarily focusing on the modes and mechanisms of transmission throughout a population. However, such models typically do not include other internal and external factors that influence the population and context at the site of an outbreak. This model incorporates those factors from a logistics perspective to address the distribution of in-kind goods and cash and voucher assistance.
Social implications
This study has been aligned with six of the United Nations Sustainable Development Goals (SDGs), using their associated targets in the model as variables that influence the cholera incidence rate. Recognizing that the SDGs are interlinked, as are the dynamic factors in complex humanitarian emergencies, the authors have chosen to take an interdisciplinary approach to consider social, economic and environmental factors that may be impacted by this research.
Originality/value
This paper provides an insight into the underlying inter-relations of internal and external factors present in the context of a cholera outbreak in a complex crisis. Supply chains for food; water, sanitation and hygiene; and health products are crucial to help prevent, control and treat an outbreak. The model exposes vulnerabilities in the supply chain, which may offer guidance for decision makers to improve resilience, reduce disruptions and decrease the severity of cholera outbreaks.