Paulo Mourão, Teresa Pereira and Maria Cristina Moreira
The purpose of this paper is to understand the extent to which new forms of capital are noticed by different members of nonprofit organizations (directors, employees, and…
Abstract
Purpose
The purpose of this paper is to understand the extent to which new forms of capital are noticed by different members of nonprofit organizations (directors, employees, and volunteers) and valued as a factor of organizational capacity.
Design/methodology/approach
Using survey research methodology, the authors studied a nonprofit institution – a delegation of the Portuguese Red Cross located in Fafe, a city in northern Portugal, by giving a questionnaire to all its members.
Findings
The respondents revealed that the existence of other forms of capital (in addition to financial capital) is recognized and valued and that human capital as a whole is particularly relevant to the fulfillment of the Fafe Delegation of Portuguese Red Cross’ mission.
Originality/value
This is the first study on the perceptions of human capital, social capital and financial capital in a Portuguese nonprofit organization.
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Cecília Rendeiro Carmo, José António Cardoso Moreira and Maria Cristina Souto Miranda
The purpose of this paper is to test the relationship between earnings quality and the cost of debt for private companies in a “code-law” country (Ball et al., 2000). The analysis…
Abstract
Purpose
The purpose of this paper is to test the relationship between earnings quality and the cost of debt for private companies in a “code-law” country (Ball et al., 2000). The analysis controls for company size, debt level and audited information.
Design/methodology/approach
The paper uses the ordinary least squares regression technique to test the relationship between earnings quality and the cost of debt.
Findings
The collected empirical evidence shows a negative relationship between earnings quality and the cost of debt and controls for company size and debt level. Such a relationship is stronger when the company information is audited.
Research limitations/implications
Similar to other studies, this paper has two main limitations. There was no access to specific data on the interest rates charged on bank loans, implying that the cost of debt is measured by the ratio of the interest expense to interest-bearing debt. The research only uses earnings quality measures based on abnormal accruals.
Practical implications
The collected evidence suggests that earnings quality have economic consequences for private companies by affecting their cost of debt, similar to those observed in previous studies for listed companies. This evidence can be seen as an incentive for private companies to increase their financial information quality. For debt providers, namely, financial institutions, the findings can be of interest to help them price properly the loans they make available to private companies. In general, the findings of this research can be of interest for company managers and financial institutions in countries with an institutional environment similar to that of Portugal.
Originality/value
The relation between earnings quality and the cost of debt has been so far studied for listed companies in “common law” countries. This paper provides new and complementary evidence about such relation for private companies and “code-law” country.
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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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Maria Joao Pinho Moreira, Ana Silva, Cristina Saraiva and José Manuel Marques Martins de Almeida
Consumption of game meat is growing when compared to other meats. It is susceptible to adulteration because of its cost and availability. Spectroscopy may lead to rapid…
Abstract
Purpose
Consumption of game meat is growing when compared to other meats. It is susceptible to adulteration because of its cost and availability. Spectroscopy may lead to rapid methodologies for detecting adulteration. The purpose of this study is to detect the adulteration of wild fallow deer (Dama dama) meat with domestic goat (G) (Capra aegagrus hircus) meat, for samples stored for different periods of time using Fourier transform infrared (FTIR) spectroscopy coupled with chemometric.
Design/methodology/approach
Meat was cut and mixed in different percentages, transformed into mini-burgers and stored at 3°C from 12 to 432 h and periodically examined for FTIR, pH and microbial analysis. Principal component analysis (PCA) and partial least squares discriminant analysis (PLS-DA) were applied to detect adulteration.
Findings
The PCA model, applied to the spectral region from 1,138 to 1,180, 1,314 to 1,477, 1,535 to 1,556 and from 1,728 to 1,759 cm−1, describes the adulteration using four principal components which explained 95 per cent of variance. For the levels of Adulteration A1 (pure meat), A2 (25 and 50 %w/wG) and A3 (75 and 100 %w/wG) for an external set of samples, the correlation coefficients for prediction were 0.979, 0.941 and 0.971, and the room mean square error were 8.58, 12.46 and 9.47 per cent, respectively.
Originality/value
The PLS-DA model predicted the adulteration for an external set of samples with high accuracy. The proposed method has the advantage of allowing rapid results, despite the storage time of the adulterated meat. It was shown that FTIR combined with chemometrics can be used to establish a methodology for the identification of adulteration of game meat, not only for fresh meat but also for meat stored for different periods of time.
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Cristina Faba-Pérez and Lara María Infante-Fernández
The purpose of this paper is to analyze the type of content disseminated by school libraries through social media and what topics are the most commonly used, to discover if, in…
Abstract
Purpose
The purpose of this paper is to analyze the type of content disseminated by school libraries through social media and what topics are the most commonly used, to discover if, in addition to topics concerning libraries, information with a wide social scope is also disseminated.
Design/methodology/approach
This paper reviews the use of social media as well as the implementation of a content analysis on the most used 2.0 platforms, to locate which content is the most relevant in the school libraries of public secondary schools in Extremadura.
Findings
In the Extremadura region of Spain, the results of the 752 publications posted during the period 2014-2017 by the libraries of the 86 public secondary schools on six selected social media platforms generated a total of 4 categories and 14 subcategories, and point to a predominance of topics related to encouraging and promoting reading and writing, and to the library’s support function for both the classroom and the school. However, shortcomings are detected in content related to social aspects of special interest, such as bullying or education in equality.
Originality/value
The originality of this paper lies in the fact that although there are some works on the analysis of the content of the social web of libraries in general, especially university libraries, the same does not apply to the evaluation of social media in school libraries, and much less about the analysis of social media content in these types of libraries.
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Natalia Medrano, María Cornejo-Cañamares and Cristina Olarte-Pascual
The purpose of this study is to explore the relationship between companies’ marketing innovation and environmental orientation and to determine how this relationship differs…
Abstract
Purpose
The purpose of this study is to explore the relationship between companies’ marketing innovation and environmental orientation and to determine how this relationship differs between manufacturing and service companies.
Design/methodology/approach
The study uses secondary data from the Technological Innovation Panel (PITEC) to look at 6,435 Spanish companies during the 2013-2015 period. To examine the contingency effect of the activity sector, the sample is divided into two subsamples: manufacturing companies and service companies. Partial least squares path modeling is used to test and validate the research model and proposed hypotheses.
Findings
The results show there is a statistically significant negative relationship between marketing innovation and environmental orientation. Significant differences were also found between manufacturing and service companies depending on the companies’ activity sector and size.
Practical implications
The analyzed manufacturing and service companies still use traditional marketing and have yet to embrace the “green marketing” or “marketing 3.0” concept. The marketing innovations a company undertakes should be positively, rather than negatively, related to its environmental orientation. In today’s companies, the two actions must go hand in hand.
Originality/value
Most studies on environmental orientation have focused on its relationship with technological innovation. In this sense, it is important to analyze its relationship with marketing innovation as well, as nowadays, when consumers are deciding between different companies’ products, they look for “companies with values.” Companies thus need to engage in environmentally oriented marketing innovation.
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Ronney Moreira de Castro, Sean W. M. Siqueira, César Augusto R. Bastos and Maria Cristina Pfeiffer Fernandes
The use of Active Learning (AL) techniques can significantly improve the teaching–learning process, as the content is explored in a more interactive, participative, and relaxed…
Abstract
The use of Active Learning (AL) techniques can significantly improve the teaching–learning process, as the content is explored in a more interactive, participative, and relaxed way. Although expositive classes are still broadly used in Brazil, in this chapter we present some AL techniques, as well as experiences of their application, used in Brazilian K-12, undergraduate, and graduate Information Systems courses. As a result, we have noticed learning has been more effective, and students have been motivated by the use of these AL techniques. Although used in the context of Information System courses, the techniques could be adapted to other scenarios.
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Isabel Maria Abreu Rodrigues Fragoeiro
Learning to be someone in today’s world requires training, knowledge, adaptive skills, differentiated skills, and mastery of instrumental and advanced technological tools to…
Abstract
Learning to be someone in today’s world requires training, knowledge, adaptive skills, differentiated skills, and mastery of instrumental and advanced technological tools to manage complex, new, and crucial problems that societies face. Citizens need to satisfy their basic needs, and they want to feel fulfilled. These are determinants of mental health/health, essential goods for the growth and evolution of humanity, and for the survival of the planet that shelters it.
The objectives of this chapter are: (1) reflect on the influence of mental health/health in high-level training processes, which require the student to mobilize physical and mental capabilities and functions; (2) realize to what extent the use of digital technology is an essential tool for learning and developing skills for higher education students; (3) addressing the question: Are higher education institutions (HEIs) and professors prepared for the challenges they face today? And, at the confluence of the previous three: (4) analyze the health/mental health interconnections, the use of digital technologies and training paths, as pillars of human development and the progress of societies.
In HEIs, there is evidence of the intersection of students’ learning abilities with the contexts that are favourable to them, namely, due to the possibility of finding space to create, develop potentials, acquire high-level knowledge and skills, present themselves to society as reliable, credible, and promising professionals for success in the organizations they form part of.
For the preparation of this exploratory and reflective chapter, the collaboration of some higher education teachers in the Autonomous Region of Madeira (RAM) was requested, also basing it on their own experience and knowledge acquired as a teacher, researcher, and expert in the field of mental health.
The perspective presented for reflection and analysis is limited by the look and the way we interrogate and interpret the realities where we operate, for these same reasons, imbued with subjectivity.
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Cristina Arranz-Barcenilla, Sara Pavía, María Consuelo Sáiz Manzanares, Lourdes Alameda Cuenca-Romero and Sara Gutiérrez-González
The purpose of the paper is to describe the development and implementation of a specialized Virtual Learning Environment (VLE) designed to enhance the knowledge and skills related…
Abstract
Purpose
The purpose of the paper is to describe the development and implementation of a specialized Virtual Learning Environment (VLE) designed to enhance the knowledge and skills related to sustainability in students with Down syndrome. This VLE serves as a means to make sustainable concepts more accessible and comprehensible to this specific student group, with the aim of promoting their engagement and understanding of sustainability, environmental awareness, recycling, and sustainable construction. The ultimate goal is to empower students with Down syndrome by providing them with a tailored educational tool that facilitates their learning in a manner that is engaging and effective.
Design/methodology/approach
The approach outlines the overarching plan for creating the e-learning platform, including the technological choices and design considerations necessary to make it effective and accessible for students with Down syndrome. It's a fundamental component of the methodology, as it sets the direction for the platform's development and aligns with the objectives of the study. And also encompass the strategy for teaching and learning sustainability aspects to students with Down syndrome.
Findings
Positive Feedback from Tutors and Professionals: The feedback from tutors and professionals is generally positive, with 91.4% finding the platform to be well-organized and 88.6% considering the content adequate and understandable. This suggests that the VLE met the needs and expectations of educators and professionals involved in the learning process. Utility for Professional Practice: Approximately 80% of tutors and professionals found the platform useful for their professional practice, indicating that it has practical applications beyond student learning. This information highlights the success and potential impact of the VLE for this specific target group.
Research limitations/implications
The study may not have explored the depth of sustainability concepts covered within the VLE. Future research could delve into the specifics of the content and its effectiveness in teaching complex sustainability topics.
Practical implications
The incorporation of universal design principles in the VLE development could serve as a model for creating inclusive e-learning platforms. This has broader implications for improving digital accessibility in education. The positive feedback from tutors and professionals suggests the importance of interdisciplinary collaboration in education. Professionals from various fields, including special education and sustainability, can work together to create effective and inclusive learning tools.
Social implications
This study can contribute to the broader discussion on inclusive education and the effective use of technology to enhance learning experiences for individuals with disabilities.
Originality/value
The study addresses a crucial gap in the field of sustainability education by focusing on students with Down syndrome. It highlights the importance of making sustainability education inclusive and accessible to a diverse range of learners, including those with disabilities. This originality contributes to the broader discourse on inclusive education and environmental awareness. The development of a specialized Virtual Learning Environment (VLE) for this specific target group is an original contribution. It demonstrates the potential for adapting educational technology to meet the unique needs of students with Down syndrome, potentially serving as a model for future educational tool development.