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The purpose of this paper is to optimize a mixed juice made from Brazilian Cerrado fruits (cagaita, mangaba and marolo).

The juices were evaluated by rheological, physical, physicochemical, nutritional and sensory acceptance analyses. The mixture design is a widely used tool for product optimization, allowing the determination of factors, combinations and levels that provide best responses.

The results show that using mangaba pulp negatively contributed to juice acceptance, but resulted in the highest ascorbic acid content. The treatments produced using cagaita and marolo pulps presented a greater acceptance by consumers, and contributed to higher antioxidant activity and phenolic compounds content. The juice prepared with a mixture of equivalent quantities of the three fruits had the highest β-carotene and lycopene contents.

This research has shown that different fruit combinations can improve sensory and nutritional characteristics, adding value to the final product.

The processing of mixed juices could increase population access to the nutrients present in Brazilian Cerrado fruits, given that they are seasonal and perishable fruits.

In recent years, there has been an increase in the development of new food products based on Cerrado native fruits, however information on the chemical and nutritional characteristics, rheological behavior, and sensory attributes of the derivative products are still limited, resulting in a lack of scientific investments in this area. In addition, it is necessary to optimize the developed products to offer the consumer a unique product, combining the characteristics of two or more fruits, which adds value to the final product.

The purpose of this paper is to evaluate the effect of the bodying agents (erythritol, sorbitol, xylitol and polydextrose) and their mixtures on the preparation of mixed Brazilian Cerrado fruit preserves (marolo, soursop and sweet passion fruit).

The simplex mixture design was used for product optimization and the preserves evaluated by physical, physicochemical and sensory properties. The research data were analyzed using regression equations on SAS University and exploratory analysis by principal component analysis and parallel factors techniques on Sensomaker software.

The results show that erythritol and polydextrose bodying agents should not be used as pure components because they provoked changes in the properties of the final product and negatively influenced the sensory attributes. While the high concentrations of xylitol and sorbitol provided better sensorial acceptance, being considered, therefore, good substitutes for sucrose.

This research has shown it is feasible to use bodying agents in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar.

The development of mixed preserves could increase population access to the Brazilian Cerrado fruits. In addition, sugar-free preserves are a viable alternative for adding value to the product and satisfy all the consumers.

The combination of properties of two or more fruits and use of bodying agents can improve sensory, physical and physicochemical characteristics of the final product. However, there are technological challenges to evaluate in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar.

The purpose of this paper was to study the effect of botanical origin on the characteristics of single-flower honeys (assa-peixe, coffee, eucalyptus, laranjeira and vassourinha), polyfloral (silvestre), extrafloral (sugarcane) and honeydew (bracatinga) during storage.

The honeys were stored at 14 °C, and the analysis of water activity, color, absorbance, rheological behavior and microscopic analysis were performed during 6 months (T0, T30, T60, T90, T120, T150 and T180 days); quantification of sugars (fructose (F) and glucose (G)), moisture (M), F/G and G/M ratio only at T0.

All honeys showed changes during storage, and sugarcane honey stood out for presenting greater crystallization, influenced by the high content of glucose and fructose. Coffee honey showed the least crystallization. The crystallization of honeys influenced the increase in water activity, Newtonian viscosity, color and absorbance. The composition of the honeys directly influenced the crystallization process during storage.

Crystallization is a natural process that occurs spontaneously in honey. Thus, the knowledge of the crystallization rate of honeys from different origins (botanical and geographical) during storage, is of great importance and interest for the industry, beekeepers and consumers, since each type of honey crystallizes in different ways and periods.

The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of non-entrepreneurs, while controlling for other factors, namely, national cultures.

On the basis of data from 19 advanced countries, and by using two different samples, one of entrepreneurs and the other of non-entrepreneurs, the authors have used logistical regression analysis to analyse the relation between gender and propensity to risk has been used.

Findings suggest that gender and culture are much stronger in influencing risk propensity among non-entrepreneurs than among entrepreneurs.

Instead of analysing the effects of propensity to risk in entrepreneurship, as is usually done, the authors study some of its determinants, highlighting the differences between men and women.

The purpose of this paper is to report on the level of government web portal resource development, impediments to progress in electronic government practices, and areas that require improvement in 19 Latin American countries.

A comparative study was carried out between March and May of 2012, based on a method combining heuristic usability analysis with an automatic web portal accessibility test.

The results suggest that Latin American government web portals do not fully meet international accessibility guidelines and that multidirectional communication and participation mechanisms lack diversity. Only functionalities related to usability presented positive scores, but with shortcomings in terms of security.

Extensive literature is available on the development of electronic government policies in Latin America. This study falls within that tradition but, in addition, offers a new perspective by examining the features of web portals, which ultimately aids the calibration of the results of policy implementation. The data obtained are useful for web developers, ICT policy designers and the entire community of actors involved in developing electronic government programs.

El artículo pretende describir el nivel de desarrollo de los recursos ofertados por los portales webs gubernamentales de 19 países latinoamericanos, desvelar la presencia de elementos obstaculizadores del desarrollo de las prácticas de gobierno electrónico y subrayar áreas de mejora.

Se realiza un estudio comparado, llevado a cabo entre los meses de marzo y mayo de 2012, basado en el empleo de un método que combina el análisis heurístico de usabilidad y la aplicación de un procedimiento automático de examen de la accesibilidad de los portales webs.

Los resultados sugieren que los portales webs gubernamentales latinoamericanos adolecen de insuficiencias relativas al cumplimiento de la normativa internacional de accesibilidad y una escasa diversidad de dispositivos de comunicación/participación multidireccionales. Solo las funcionalidades relacionadas con la usabilidad, salvo la relativa a seguridad, presentan un balance positivo.

Existe una abundante literatura latinoamericana sobre el desarrollo de políticas de gobierno electrónico. Este trabajo se enmarca en esa tradición, pero ofrece un ángulo nuevo al centrarse en el examen de las prestaciones que ofrecen los portales webs, lo que puede contribuir ulteriormente a calibrar los resultados de la implementación de tales políticas. Los datos obtenidos resultan de utilidad para desarrolladores web, diseñadores de políticas de difusión de TIC y, en general, la comunidad de actores relacionados con el desarrollo de programas de gobierno electrónico.

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

The aim of this paper was to analyze the role of the Cooperative of Farmers and Fishermen of the Lago do Cuniã Extractive Reserve (COOPCUNIÃ) in the inclusion of residents in the caiman meat value chain in Porto Velho, Brazil.

A total of six interviews were conducted with key actors to investigate the research problem in the Lago do Cuniã EXRES, namely the president and project advisor of the cooperative, two extractivist members of the cooperative and two non-member residents. The key actors were selected based on the following criteria: being over 18 years old, residing within the reserve and having participated in some stage of the caiman meat value chain.

The results demonstrate that the cooperative contributes to the inclusion of extractivist residents in the value chain, income generation and poverty reduction, enabling the production and marketing of caiman meat. Additionally, it overcomes challenges and improves the quality of life of the local population.

This study emphasizes the social and economic benefits for isolated regions with low productive development. For public policymakers, the results demonstrate that inclusion has enabled access to technology and markets. For the cooperative, it showcases actions oriented towards development, social inclusion and quality of life.

The originality of the article lies in the analysis of the role of a value chain within an environmental protection area in the Amazon, balancing economic, social and environmental factors.

O objetivo foi analisar o papel da Cooperativa dos Agricultores e Pescadores da Reserva Extrativista Lago do Cuniã (COOPCUNIÃ) na inclusão dos moradores na cadeia de valor da carne de jacaré em Porto Velho, Brasil.

Foram realizadas 06 (seis) entrevistas com atores-chave para investigar o problema de pesquisa na RESEX Lago do Cuniã, a saber: o presidente e o assessor de projetos da cooperativa, dois extrativistas cooperados e dois moradores não cooperados. Os atores-chave foram selecionados com base nos seguintes critérios: ser maior de 18 anos, residir na reserva e ter participado de alguma etapa da cadeia de valor da carne de jacaré.

Os resultados demonstram que a cooperativa contribui para a inclusão dos extrativistas na cadeia de valor, com a geração de renda e redução da pobreza, viabilizando a produção e comercialização da carne de jacaré. Além disso, supera desafios e melhora a qualidade de vida da população local.

Este estudo enfatiza os benefícios sociais e econômicos para regiões isoladas e com baixo desenvolvimento produtivo. Para os formuladores de políticas públicas, os resultados demonstram que a inclusão possibilitou o acesso à tecnologia e aos mercados. Para a cooperativa, mostra ações voltadas para o desenvolvimento, inclusão social e qualidade de vida.

A originalidade do artigo está na análise do papel de uma cadeia de valor dentro de uma área de proteção ambiental na Amazônia, equilibrando fatores econômicos, sociais e ambientais.

This paper aims to examine the impact of capital grants on the fiscal choices of Spanish regional governments from 1984 to 2021.

After running a battery of tests to verify the integration order of variables, joint cointegration and causality direction, the authors estimate a series of vector autoregressive models.

The results show that capital grants were highly effective until 2007, boosting capital expenditure and generating a significant crowding-in effect on capital expenditure in the long run. Then, the authors specifically analyze structural changes due to the deep impact of the Great Recession in Spain since 2008. However, the crowding-in effect still holds. Conditionality and matching rates are relevant elements of a sound definition of grant programs to subcentral governments.

The findings contribute significantly to the existing literature on fiscal federalism and regional economics.

The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.

This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.

The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.

The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.

In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.

The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.