Pedro Gomes Vasconcelos and Nelson Leitão Paes
In an attempt to reduce tax distortions and increase economic efficiency, in 2002 and 2003 Brazil promoted changes in the PIS/COFINS tax, the main federal tax on consumption…
Abstract
Purpose
In an attempt to reduce tax distortions and increase economic efficiency, in 2002 and 2003 Brazil promoted changes in the PIS/COFINS tax, the main federal tax on consumption. Thus, in addition to the old cumulative regime calculated on company revenues, the noncumulative regime was created with higher rates and the added value as a tax basis.
Design/methodology/approach
This paper analyzes the effects of the PIS/COFINS reform in a context of deindustrialization in the Brazilian economy, using a neoclassical model with two sectors.
Findings
The results suggest that after a small improvement in the aggregate economy in the short term, in the long term there was a worsening of the macroeconomic indicators. From the sector perspective, the PIS/COFINS reform may have contributed to the loss of industry participation in the Brazilian economy.
Originality/value
The study of the impact of the PIS/COFINS reform on industry through a neoclassical model is unprecedented in the national literature and contributes to the investigation of changes in the tax regime that occurred in the 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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Marcella Barbosa Miranda Teixeira, Laila Lidiane da Costa Galvão, Carolina Maria Mota-Santos and Luana Jéssica Oliveira Carmo
This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).
Abstract
Purpose
This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).
Design/methodology/approach
To this end, a film analysis was carried out considering the first season of the TV series Most Beautiful Thing, and to analyze the data, qualitative content analysis was used according to Bardin (2006).
Findings
The analysis showed that women’s struggles were and are distinct. While white women are fighting for the right to work - concomitantly reconciling their roles as mother, wife and housewife -, black and poor women fight for survival and dignity. As result, the film analysis showed that women’s search for a different social position is related to an inherent cultural aspect. It is relevant to mention herein that this struggle remains up to the present; such struggle is characterized by the occultation of the social role played by women.
Research limitations/implications
As a limitation, there are few studies that address the theme of white and black women during the period reported in the series.
Originality/value
The main contribution of this article is the use of a filming product that portrays the 1950s, but bringing current discussions on the role of women in society, especially regarding the labor market, the patriarchal domination of men, prejudice, racial, and class discrimination.
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Taísa Rezende Teixeira Farias, Maria Cecília Evangelista Vasconcelos Schiassi, Patrícia Aparecida Pimenta Pereira, Vanessa Rios de Souza, Amanda Maria Teixeira Lago, Soraia Vilela Borges and Fabiana Queiroz
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…
Abstract
Purpose
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).
Design/methodology/approach
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.
Findings
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.
Practical implications
This research has shown it is feasible to use bodying agents in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar.
Social implications
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.
Originality/value
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.
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Patricia Pilar Zirena-Bejarano, Gloria Parra-Requena, Abelardo David Quispe-Ambrocio and Willam Fernando Merma-Valverde
This article delves into the antecedents of business performance. The main aim of this study is to analyze the effect of knowledge transformation on business performance in firms…
Abstract
Purpose
This article delves into the antecedents of business performance. The main aim of this study is to analyze the effect of knowledge transformation on business performance in firms in the tourism industry and how cognitive and structural social capital heterogeneously moderate this relationship.
Design/methodology/approach
The empirical study was conducted on a sample of 300 firms from the tourism industry in Arequipa-Perú. The analysis was performed by means of partial least squares structural equation modeling, using the Smart PLS software.
Findings
Our findings show that knowledge transformation is key factor for increasing business performance. The results also highlight the significance of interorganizational relationships in this effect and the importance of analyzing each dimension of social capital separately. Thus, it is observed that cognitive social capital enhances the relationship between knowledge transformation and business performance, while (Sari and Indriani, 2023) structural social capital hinders it.
Practical implications
The findings assist practitioners in developing a shared culture, values and goals with their contacts to improve business performance. Furthermore, firms should establish bridging ties with external agents to avoid be stuck in excessively dense networks. Relationships with institutions can act as a bridging agent.
Originality/value
This paper analyses the unresolved question of how knowledge transformation affects the business performance of companies in the tourism sector as well as how different dimensions of social capital influence in this relationship. Addressing these two critical, but as yet unresolved questions, this study draws on absorptive capacity and social capital theories as an overarching framework to present a conceptual model that integrates both theories in order to analyze the effect of knowledge transformation on business performance in tourism firms and the role of structural and cognitive capital on this relationship.
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Patricia Rocha and Rui Calejo Rodrigues
The purpose of this paper is to review the status of knowledge on the subject of building maintenance from an integrated perspective that incorporates the building lifecycle, that…
Abstract
Purpose
The purpose of this paper is to review the status of knowledge on the subject of building maintenance from an integrated perspective that incorporates the building lifecycle, that is, from the design stage to the end of life. This work considered the main aspects to be taken into account in determining and implementing maintenance strategies, which requires a cross-sectional view of the entire construction process. At the same time, this approach contributes to the organisation of building management.
Design/methodology/approach
Bibliometric review has been carried out to identify relevant subjects and topics about scientific production on building maintenance by analysing the contents of about 745 publications, over the last 15 years, between 2000 and 2016 (first quarter). The survey results were gradually organised into a database grouped into seven main themes which were found to be more discussed and others six emergent themes with topics on building maintenance research.
Findings
This research enabled a synthesis of the focal points in the literature on building maintenance, as well as debates among researchers and institutions in the field. The result is a view to the future regarding what issues merit further research and what content requires greater depth of understanding, allowing us to envision research directions that encompass topics and sub-topics for future development. To this end, this bibliometric study draws on knowledge developed over the last 15 years, using research studies published in refereed journals indexed in ISI/SCOPUS as its data source.
Originality/value
The novelty of this topic, and the aspect in which it differs from existing studies, is that the researchers analysed a single sub-topic: that is, content regarding maintenance. Thus, this bibliometric literature review allows us to achieve a comprehensive and integrated view of key issues developed in the field of building maintenance. The results show which topics have been more thoroughly developed and which still exhibit gaps and weaknesses. This review allows us to envision well thought out guidelines for future development that have the potential to be relevant to progress in building maintenance research. It also contributes to our understanding of the state of the art in this field of knowledge.
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Sathyanarayanan Venkatraman and Rangaraja Sundarraj
While the adoption of health-analytics (HA) is expanding, not every healthcare organization understands the factors impacting its readiness for HA. An assessment of HA-readiness…
Abstract
Purpose
While the adoption of health-analytics (HA) is expanding, not every healthcare organization understands the factors impacting its readiness for HA. An assessment of HA-readiness helps guide organizational strategy and the realization of business value. Past research on HA has not included a comprehensive set of readiness-factors and assessment methods. This study’s objective is to design artifacts to assess the HA-readiness of hospitals.
Design/methodology/approach
The information-systems (IS) theory and methodology entail the iterative Elaborated Action Design Research (EADR)method, combined with cross-sectional field studies involving 14 healthcare organizations and 27 participants. The researchers determine factors and leverage multi-criteria decision-making techniques to assess HA-readiness.
Findings
The artifacts emerging from this research include: (1) a map of readiness factors, (2) multi-criteria decision-making techniques that assess the readiness levels on the factors, the varying levels of factor-importance and the inter-factor relationships and (3) an instantiated system. The in-situ evaluation shows how these artifacts can provide insights and strategic direction to an organization through collective knowledge from stakeholders.
Originality/value
This study finds new factors influencing HA-readiness, validates the well-known and details their industry-specific nuances. The methods used in this research yield a well-rounded HA readiness-assessment (HARA) approach and offer practical insights to hospitals.
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This study extends the literature on top management team (TMT) diversity and innovation by introducing entrepreneurial passion diversity as an important TMT affective component in…
Abstract
Purpose
This study extends the literature on top management team (TMT) diversity and innovation by introducing entrepreneurial passion diversity as an important TMT affective component in determining firm innovation performance. This paper draws on the knowledge-based view and proposes that TMT passion diversity, in terms of intensity separation and focus variety, may hinder the process of knowledge creation, and, in turn, reduce firm innovation performance.
Design/methodology/approach
The authors conduct a questionnaire survey using a simple random sampling technique and collect data from 195 small- and medium-sized enterprises in China. Ordinary least squares regression and a structural equation model are applied to test the hypotheses.
Findings
This study finds that TMT passion intensity separation has a negative effect on firm innovation performance via knowledge exchange and knowledge combination. TMT passion focus variety has a negative effect on firm innovation performance via knowledge combination.
Originality/value
This study highlights the affective diversity of entrepreneurial passion in TMTs and clarifies the detrimental role of TMT entrepreneurial passion diversity in innovation and knowledge creation. It contributes new insights to the literature on TMT diversity, knowledge management and entrepreneurial passion.