Paula Gomes dos Santos and Fábio Albuquerque
This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…
Abstract
Purpose
This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.
Design/methodology/approach
Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).
Findings
The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.
Research limitations/implications
There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.
Practical implications
As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.
Social implications
There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.
Originality/value
To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.
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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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Fernando Augusto Gouvea-Reis, Danniely Carolinne Soares da Silva, Lairton Souza Borja, Patrícia de Oliveira Dias, Jadher Percio, Cassio Peterka, Janaína de Oliveira, Giselle Sodré, Claudia Mendes Feres, Wallace Dos Santos, Fábio Souza, Ana Izabel Passarella Teixeira, Daiani Cristina Cilião-Alves, Gustavo Adolfo Sierra Romero, Elza Ferreira Noronha, Julio Croda, Rodrigo Haddad, Walter Massa Ramalho, Camile de Moraes and Wildo Navegantes de Araújo
This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19…
Abstract
Purpose
This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.
Design/methodology/approach
The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.
Findings
This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.
Originality/value
The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.
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Valmiane Vieira Azevedo Almeida, Carlos Francisco Simões Gomes, Luis Hernan Contreras Pinochet and Marcos dos Santos
This paper aims to comprehensively analyze renewable energy alternatives in Brazil, focusing on identifying the most suitable option for investment in the country’s sustainable…
Abstract
Purpose
This paper aims to comprehensively analyze renewable energy alternatives in Brazil, focusing on identifying the most suitable option for investment in the country’s sustainable development.
Design/methodology/approach
The study adopts the step-wise weight assessment ratio analysis-multiobjective optimization by ratio analysis −3NAG (a combination of three normalization methods) methodology, a multicriteria decision-making approach, to evaluate and rank renewable energy sources based on key criteria such as resource availability, cost-effectiveness, job creation potential and environmental impact.
Findings
The analysis reveals that solar energy emerges as the preferred choice for Brazil, offering significant advantages over other alternatives such as hydroelectric, wind and biomass energy. Solar energy’s distributed generation capability, cost reduction trends and positive environmental impact contribute to its favorable position in meeting Brazil’s energy needs.
Research limitations/implications
While the study provides valuable insights into renewable energy selection, there are limitations regarding the criteria’ scope and the exclusion of specific renewable energy options. Future research could explore sensitivity analyses and incorporate additional criteria to enhance the study’s comprehensiveness.
Originality/value
This research contributes to the existing literature by thoroughly analyzing renewable energy alternatives in Brazil using a robust multicriteria decision-making methodology. The study’s findings provide actionable guidance for policymakers, businesses and stakeholders seeking to promote sustainable energy development in the country.
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Tânia Mara Campos de Almeida, Kátia Tarouquella Brasil, Dianne Magalhães Viana, Simone Aparecida Lisniowski, Maura Angélica Milfont Shzu, Valérie Ganem, Suzana M. Ávila and Aline S. De Paula
The sexual division of labor remains a strong, discriminatory aspect of Brazilian society, with a high percentage of women engaged in precarious, caregiving, and service work that…
Abstract
The sexual division of labor remains a strong, discriminatory aspect of Brazilian society, with a high percentage of women engaged in precarious, caregiving, and service work that is devalued within the traditional patriarchal family and school socialization. This chapter relates and analyzes the development of a multidisciplinary, intersectional, and interinstitutional project, Fast Girls, which addresses this situation of inequality and exclusion by promoting and strengthening learning in STEM and psychosocial dimensions for adolescent female students. It is currently deployed in three public schools on the outskirts of Brazil’s capital, Brasilia, but the focus here will be on the pioneering initiative, in one high school which has reached 150 participants since 2013. This project was conducted by professors and researchers from the engineering, social sciences, and humanities departments of the University of Brasilia (UnB) in Brazil and France’s Sorbonne Paris North University who are the authors of this autoethnography, which is based on interventions, interviews, and field observations. Principle academic results included articles, dissertations, and expositions at related national and international events characterized by the integration of various scientific fields. The intervention prepared participants for college attendance who was both unprecedented in their families and contributed to their occupying a social and subjective place quite different from the majority of youths in black and poor communities around the capitals of Brazil.
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As social movements engage in transnational legal processes, they have articulated innovative rights claims outside the nation-state frame. This chapter analyzes emerging…
Abstract
As social movements engage in transnational legal processes, they have articulated innovative rights claims outside the nation-state frame. This chapter analyzes emerging practices of legal mobilization in response to global governance through a case study of the “right to food sovereignty.” The claim of food sovereignty has been mobilized transnationally by small-scale food producers, food-chain workers, and the food insecure to oppose the liberalization of food and agriculture. The author analyzes the formation of this claim in relation to the rise of a “network imaginary” of global governance. By drawing on ethnographic research, the author shows how activists have internalized this imaginary within their claims and practices of legal mobilization. In doing so, the author argues, transnational food sovereignty activists co-constitute global food governance from below. Ultimately, the development of these practices in response to shifting forms of transnational legality reflects the enduring, mutually constitutive relationship between law and social movements on a global scale.
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Mariana Souza Rocha, Luiz Célio Souza Rocha, Marcia Barreto da Silva Feijó, Paula Luiza Limongi dos Santos Marotta and Samanta Cardozo Mourão
The mucilage of the Linum usitatissimum L. seed (Linseed) is one of the natural mucilages that presents a great potential to provide a food hydrocolloid with potential…
Abstract
Purpose
The mucilage of the Linum usitatissimum L. seed (Linseed) is one of the natural mucilages that presents a great potential to provide a food hydrocolloid with potential applications in both food and pharmaceutical industries. To increase the yield and quality of linseed oil during its production process, it is necessary to previously extract its polysaccharides. Because of this, flax mucilage production can be made viable as a byproduct of oil extraction process, which is already a product of high commercial value consolidated in the market. Thus, the purpose of this work is to optimize the mucilage extraction process of L. usitatissimum L. using the normal-boundary intersection (NBI) multiobjective optimization method.
Design/methodology/approach
Currently, the variables of the process of polysaccharide extraction from different sources are optimized using the response surface methodology. However, when the optimal points of the responses are conflicting it is necessary to study the best conditions to achieve a balance between these conflicting objectives (trade-offs) and to explore the available options it is necessary to formulate an optimization problem with multiple objectives. The multiobjective optimization method used in this work was the NBI developed to find uniformly distributed and continuous Pareto optimal solutions for a nonlinear multiobjective problem.
Findings
The optimum extraction point to obtain the maximum fiber concentration in the extracted material was pH 3.81, temperature of 46°C, time of 13.46 h. The maximum extraction yield of flaxseed was pH 6.45, temperature of 65°C, time of 14.41 h. This result confirms the trade-off relationship between the objectives. NBI approach was able to find uniformly distributed Pareto optimal solutions, which allows to analyze the behavior of the trade-off relationship. Thus, the decision-maker can set extraction conditions to achieve desired characteristics in mucilage.
Originality/value
The novelty of this paper is to confirm the existence of a trade-off relationship between the productivity parameter (yield) and the quality parameter (fiber concentration in the extracted material) during the flaxseed mucilage extraction process. The NBI approach was able to find uniformly distributed Pareto optimal solutions, which allows us to analyze the behavior of the trade-off relationship. This allows the decision-making to the extraction conditions according to the desired characteristics of the final product, thus being able to direct the extraction for the best applicability of the mucilage.
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Fábio Lotti Oliva, Bárbara Ilze Semensato, Daniela Buzzulini Prioste, Eric Jacques Lucien Winandy, Jefferson Luiz Bution, Marcelo Henrique Gomes Couto, Marco Antonio Bottacin, Maria Laura Ferranty Mac Lennan, Pedro Marins Freire Teberga, Ricardo Fernandes Santos, Sanjay Kumar Singh, Sidirley Fabiani da Silva and Silvye Ane Massaini
The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.
Abstract
Purpose
The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.
Design/methodology/approach
The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.
Findings
The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.
Practical implications
The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.
Originality/value
The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.
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Lígia Ferro, Beatriz Lacerda, Lydia Matthews and Susan Meiselas
The repercussions of Portugal's colonialism are not widely discussed. The marks of colonialism in the public space are still present in the urban landscape of Portuguese cities…
Abstract
The repercussions of Portugal's colonialism are not widely discussed. The marks of colonialism in the public space are still present in the urban landscape of Portuguese cities. Despite the growing activity of the Black movement's in the country, they are still not being systematically considered in the design of public policies. Moreover, the Portuguese census does not include any data collection on ethnic belonging. Therefore, it is difficult to deepen the knowledge of the Black communities. The Black community has been growing in Porto, the second-largest city in Portugal and it remains highly invisible. Starting from a collaborative project between Portuguese and American professionals, acting in the fields of sociology and socially engaged curatorial and contemporary art practices, an experimental approach was developed to map and cocreate with the Black community in Porto. By using digital tools while collecting, analyzing, and sharing data, and by applying an ethnographic approach and techniques of exploration from documentary photography, the team developed a collaborative project side by side with the community. An exchange between disciplinary knowledge and “various subject positions,” with all participants engaging in an exploration of how to begin decolonizing the city through those tools took place at the project TRAVESSIA. This chapter explores how the Black nonelite is expressing and questioning race and ethnic inequalities in Porto by discussing the results of this collaborative project.
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Talita Cristiele Gomes Vieira, Luana Alves Ciriaco, Silvana Silva Santos, Gabriel Lucas de Souza and Polibio José de Campos Souza
This article aims to analyze the incorporation of harm reduction health workers with lived experience in all services focused on the care for drug users in Belo Horizonte’s mental…
Abstract
Purpose
This article aims to analyze the incorporation of harm reduction health workers with lived experience in all services focused on the care for drug users in Belo Horizonte’s mental health network, one of the largest Brazilian Psychosocial Care Networks (Rede de Atenção Psicossocial [RAPS]), and reports the findings of a qualitative study on the life stories, recovery journeys and the professional practice of harm reducers in Belo Horizonte.
Design/methodology/approach
For the development of this research, the authors chose the following methodological tools: documentary research; follow-up of harm reduction interventions; access to harm reducers’ field diaries; joint writing of the life stories of the harm reducers.
Findings
It indicates that these professionals, as harm reducers empowered by their life experience, have developed various elements and active ingredients of peer support. Their practices and the results of their actions have consolidated their inclusion as Belo Horizonte RAPS’ health workers and highlight that recovery-oriented care and peer support are a real possibility in Brazil.
Originality/value
In this research, harm reducers are coauthors and report their own life experience. In this article, they also talk about the impact of this experience on their work and on the lives of users of mental health services, emphasizing the protagonism and exercise of citizenship by harm reducers.