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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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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Augusta Ferreira, João Carvalho and Fátima Pinho
The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.
Abstract
Purpose
The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.
Design/methodology/approach
Quantitative methodology.
Findings
Results indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such purpose, discretionary accruals are used.
Originality/value
The purpose of this paper is to respond to the lack of information in the area of earnings management in the public sector, to be able to evaluate responsibility, performance and efficiency regarding the allocation of public resources and the degree of satisfaction of citizens/voters' needs-accountability.