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This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms.

A case study was conducted in a family business group that underwent a process of adoption and transformation of its management control system.

The results indicate that several non-family managers, besides the controller, played crucial roles in harmonizing the logic of a generalized practice (quality control management) with the existing rationalities of the family firm. The authors also observed that the ISO 9001/quality control management logic together with the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than the family identity have laid the groundwork for the formalization of the business group’s management controls.

This study shows that quality control management is an accessible source of guidance for the formalization of managerial activities within an organization.

This paper contributes to the literature by clarifying the role performed by non-family managers during the formalization of management control in family firms. It also shows how the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than family identity can influence the way control is exercised within family firms.

As Lorna Jowett and Stacey Abbott have pointed out, the US TV serial Supernatural owes much of its success to the way it combines horror with family drama, strengthening the affective involvement of viewers in the lives of its protagonists, the monster-hunting Winchester brothers. The notion of home – presented variously as a domestic, feminine space from which the Winchesters and their compatriots are excluded; a mobile and contingent space of masculine bonding; and a hybrid space which allows for self-expression outside prescribed gender norms, but which also holds the potential for danger – is central.

Heather L. Duda has pointed to the ways monster hunters are excluded from the normative institutions of their societies, and this is certainly true of the Winchesters, who live in their family car and are unable to maintain ‘normal’ homes. Later seasons give them a home in the form of an underground bunker, not designed as a domestic space, but nonetheless a place where their hypermasculine behaviours can be relaxed. This chapter examines the tensions that emerge in this apparent move from a traditional narrative of the home as feminine space under threat to something more ambivalent, where masculine identity itself may be in danger.

The CW’s long-running horror-drama series Supernatural (2005–) has been accused of undoing progressive advances for women made by Buffy the Vampire Slayer (1996–2003). While it’s hard to deny the truth in that claim, Supernatural also problematizes conventional gender roles from a very different approach, one that plays with perceptions of masculinity and social class.

Buffy Summers may initially seem to have more in common with Supernatural’s Sam Winchester, a chosen one with special powers who wants a normal life away from the supernatural. However, Buffy shares more in common with Dean Winchester. Embodying popular gendered stereotypes in their introductions, it’s gradually revealed that there is more complexity to each. Both form alliances with Others; both recognize elements of the Other in themselves. Both transgress conventional gender boundaries, complicating the notion of a binary gender system. Both series introduce the seemingly familiar only to alter it into the uncanny. See the little cute blonde virginal cheerleader? She can kick your ass. See the stupid cocky womanizing jock? All he wants is family and a home. This chapter explores the increasingly gender-blended, social-class-crossing behaviours of Supernatural’s Dean Winchester as an heir to Buffy the Vampire Slayer.

This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality.

The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data.

Main findings indicate that the harmonization of public sector accounting through the adoption of IPSAS generates a positive effect on the corruption level in Latin-American countries, causing a reduction in their indexes of perception of corruption. The countries’ institutional context, as hypothesized, increases such effect, making it even more significant in the cases of partial adoption.

To improve accountability and decision-making in public sector entities overall, contributing to reduce corruption, IPSAS adoption requires an institutional environment favorable to take the best of their benefits.

The adoption of IPSAS in an environment with a high institutional quality, allows a greater effect in reducing corruption in the jurisdiction.

This study contributes by providing a comprehensive view of IPSAS and its impact on perceived corruption levels, expanding the existing research to Latin America, where corruption is generally high and IPSAS may contribute to reduce it. It makes an important addition by defining and considering an index of the country’s institutional quality, providing evidence that when this is high, the context enhances the work of institutions, including IPSAS, to fight corruption.

Fonds d'intervention culturelle (FIC) Service rattaché au Ministère de la Culture — à fonction interministérielle — géré par un Comité interministériel et destiné à financer des innovations culturelles

The purpose of this paper is to validate and apply enrichment diagrams (EDs) to determine metal and as enrichment and contamination in the sediments of Sepetiba Bay.

Through inducted coupled plasma – optical emission spectrophotometry, total element (As, Cd, Cu, Ni, Pb and Zn) concentrations were assessed for the construction of EDs and comparison with enrichment factors (EFs) in 65 samples collected in Sepetiba Bay.

Based on the EDs, it was observed that the sediments around the urban area of Sepetiba and ItaguaíHarbor were contaminated with Cd, Cu, Ni, Pb and Zn. These contaminants were expected due to the urban and industrial discharges into the bay and the activities at ItaguaíHarbor.

The ED was successful regarding its ability to evaluate inorganic contamination in Sepetiba Bay. In addition, this method was able to define a proper background sample for calculating EFs.

This study contributes to existing scholarship on democratic education by focusing explicitly on the affective dynamics of teaching with and for discussion. More specifically, the purpose of this research is to critically analyze the first author’s efforts to address the role of emotion in democratic dialogue within the context of classroom-based discussions and the work of preparing future social studies educators for their role as discussion facilitators. We found that despite the instructor’s stated goals and her efforts to teach about the constructive role of emotion in learning to communicate across difference, overall, students continued to judge dispassionate and disembodied speech acts as appropriate, while expressions of anger, frustration, or exaspe-ration were judged inappropriate. More specifically, if a female student spoke with anger or frustration during class discussions, her concerns, ideas, and questions tended to be ridiculed, ignored, or dismissed, while the same emotional rule did not apply to male students. If our intent is to facilitate communication across difference, we must actively attend to the ways in which social hierarchies inform discussion by carefully considering how emotional expression and experiences are positioned.

La valorisation touristique du patrimoine bâti peut revêtir des formes très diverses, allant des pré‐occupations quotidiennes aux créations de grands mouvements intellectuels ou artistiques. Dans le même ordre d'idée, une telle valorisation peut concerner des entités géographiques et humaines de toute taille et nature, allant du hameau à la province à la nation.

The purpose of this paper is to present an overview of the conceptual framework related to the Lean and Green practices, paradigms, future prospects and problems, indicating points of convergence and divergence between them.

Based on this premise, through vast literature systematization, the authors sought to categorize studies in order to consolidate constructs, reinforcing aspects regarding the positive and negative approaches and pointing out the gaps in the current state of the art. Broad literature systematization was carried out; the authors found 107 articles published between 2014 and 2018, separated into 10 categories.

The main constructs confirmed are the positive approximation of the Lean and Green union, evidenced by studies premised on the independent variable category demonstrating that their union influences other environmental performance variables.

The present research is a systematization of the literature, so its results have to be confirmed by other studies.

The study supports the Lean and Green theme, confirming converging issues between the two areas and launching new topics for future research.

The study contributed to the environmental theme by confirming synergies of the Lean and Green union and presenting new research themes.

To assert that Lean and Green systems union is sustainable, with regard to the tripod of sustainability, more studies on the social category are necessary.

This study aims to short-therm forecasting of power generation output for this purpose, an adaptive neuro-fuzzy inference system (ANFIS) is designed to forecast the output power of power plant based on climate factors considering wind speed and wind direction simultaneously.

Several methods and algorithms have been proposed for systems forecasting in various fields. One of the strongest methods for modeling complex systems is neuro-fuzzy that refers to combinations of artificial neural network and fuzzy logic. When the system becomes more complex, the conventional algorithms may fail for network training. In this paper, an integrated approach, including ANFIS and metaheuristic algorithms, is used for increasing forecast accuracy.

Power generation in power plants is dependent on various factors, especially climate factors. Operating power plant in Iran is very much influenced because of climate variation, including from tropical to subpolar, and severely varying temperature, humidity and air pressure for each region and each season. On the other hands, when wind speed and wind direction are used simultaneously, the training process does not converge, and the forecasting process is unreliable. The real case study is mentioned to show the ability of the proposed approach to remove the limitations.

First, ANFIS is applied for forecasting based on climate factors, including wind speed and wind direction, that have rarely been used simultaneously in previous studies. Second, the well-known and more widely used metaheuristic algorithms are applied to improve the learning process for forecasting output power and compare the results.