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The purpose of this paper is to investigate, for some countries, the nature of relationships among three variables: the character of governance, the potential for sustainable growth and the quality of energy management.

This study was based on a sample of data drawn from a database available from the World Bank. This database provides CO2 emissions and other environmental measures for 54 countries for the period 2000 to 2008. The character of governance was measured by using an indicator of character of governance constructed by Transparency International. Data were analyzed by applying the method of linear regression with panel data after the method of structural equations had been applied in a test of robustness.

The results of the analysis showed the existence of statistically significant relationships among character of governance, potential for sustainable growth and quality of energy management.

The results of this investigation allow for the inclusion of character of governance as a new and relevant variable in the search to understand the ways that efficient energy management may contribute to increasing opportunities for sustainable growth and development in countries.

This research investigates the barriers impeding innovation within small- and medium-sized enterprises (SMEs) in Brazil, exploring 54 innovation-related barriers categorized into six distinct groups to offer substantial insights and analyses pertinent to the decision-makers, researchers and SMEs.

This research employed a mixed quantitative and exploratory approach, utilizing fuzzy Delphi, fuzzy analytic hierarchy process (AHP) and fuzzy decision-making trial and evaluation laboratory (DEMATEL) methods. The fuzzy Delphi method confirmed the categories and barriers through quantitative analysis, the fuzzy AHP ranked the validated obstacles and the fuzzy DEMATEL method identified causal connections among the top-priority barriers.

Out of 54 barriers, 23 significantly impacted SMEs. The “Financing and Financial” category was the most significant barrier, with “Access to Financing” being the most critical impediment. The barrier with the most influence was “Instability of Fiscal Policies,” and the highest causal priority was “Survival of the Priority Business,” identifying the government’s unstable fiscal policy as the principal barrier confronting SMEs in Brazil.

The primary challenges for Brazilian SMEs center on financing, fiscal policies and maintaining ongoing operations. By addressing these barriers and fostering a resilient business environment, SMEs’ innovation capabilities and competitiveness can be enhanced, serving as key drivers for sustainable economic growth in fluctuating economic conditions. This study contributes to the literature by highlighting and validating the main barriers to SME innovation, providing highly relevant information about the innovation process.

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is increasing due to the growing recognition of the nutritional value. These fruits play important roles through the marketing of their products and nutritionally through their consumption. All fruits are edible and are used in the food industry and well sensory accepted. The purpose of this paper is to verify the physicochemical characteristics, bioactive compounds and antioxidant activity in fruits collected in the Cerrado and Pantanal biomes from western Mato Grosso do Sul.

The fruits of baru, bocaiuva, jatobá, jenipapo and pequi were collected. To characterize them, longitudinal diameter, transverse diameter, total soluble solids, acidity, pH, ascorbic acid, total phenolics, antioxidant capacity, total sugar, glucose and macro and micronutrient contents analysis were performed in triplicate.

Jatobá presented the highest values of vitamin C. For phenolics, baru and jatobá stood out; bocaiuva presented the highest results for sugars, while jatobá was superior for glucose. The fruits with the highest antioxidant capacity, DPPH, were pequi and baru, while via ABTS the jatobá was the highest. Baru presented higher levels of nitrogen, phosphorus, magnesium, copper, zinc and iron. The bocaiuva presented the highest results for potassium and sulfur, the jatobá calcium and manganese. Jenipapo stood out with its boron content. Magnesium presented superior results in the baru, jenipapo and bocaiuva. The results reinforce the diversity of physicochemical characteristics.

The increase of the flow of available information, together with the growth of multicultural influences, the search for wholesome diet and the diversity of flavors and colors make these fruits important regional development tools. Their characteristics encompass national and international exploration potential that arouse consumer interest and contribute to the pursuit of innovations. In addition, the native species mentioned above provide fruits with unique sensory characteristics. Their consumption is increasing in the markets due to the growing recognition of their nutritional value. Therefore, these fruits play important roles, economically, through the marketing of their products and nutritionally through their consumption.

Nowadays trace organic pollutants represent a major concern in water treatment systems. Activated carbon has been used for most applications aiming at the reduction of these kind of compounds in aqueous effluents, but regeneration needs and high operation costs led to a renewed interest in the search for alternative sorbents. Pine bark is an excedentary raw material from sawmills in Portugal, and therefore a profitable natural resource that has already been successfully tested in the adsorption of organochlorines from contaminated water. This study aims at characterizing the pine bark surface structurally and chemically, to understand the nature of sorption occurring when a trace organic contaminant is present in aqueous effluents. Pentachlorophenol (PCP) was the trace contaminant used in the experiments. Scanning electron microscopy (SEM), mercury porosimetry, Fourier transform infrared spectroscopy (FTIR) and X‐ray photoelectron spectroscopy (XPS) were the techniques used, in addition to classical chemical analysis and solid phase micro extraction (SPME) prior to gas chromatography with mass spectrometry (GC‐MS) for PCP quantification. The pine bark proved to be a material of very low porosity, low specific surface area, strong carbon aromatic content probably relative to polyphenols and lignin composition. Sorption experiments showed a good correlation for the linear adsorption isotherm, as well as the desorption experiments. In the conditions tested, the average PCP removal after 24 h was above 98 per cent. This material proved to be an encouraging sorbent for cheap water remediation solutions.

The purpose of this paper is to explore the perception of Lean management practices by public servants of a Higher Education Institution (HEI) and its influence on the organizational performance. The underlying assumption is that Lean management practices may have perceived even without a whole dissemination of the Lean Thinking way in the institution, and they exercise a positive influence on organizational performance.

A questionnaire of Lean management practices applicable to HEIs was developed and a survey was carried out in a public HEI in Brazil. A valid sample of 748 respondents was obtained.

The results demonstrate that some Lean management practices (leadership support and employee involvement, focus on the internal customers, long-term thinking, community services value, elimination of waste and continuous improvement) have a positive influence on the organizational performance of the studied HEI. These results extend the applicability and foster the initiation of Lean management practices in the public service scenario and HEIs.

This study supports HEI leaders and managers in developing and/or promoting better management practices to improve organizational performance. In addition, it promotes the advancement of Lean initiatives in the organizational environment of the HEI, allowing for a better quality to the “beneficiaries” of the services provided.

Despite the broad evidence of Lean in the manufacturing and industrial sectors, this study advances by exploring the perception of Lean management practices in the HEIs context and their influence on organizational performance. This paper also initiates and fosters the discussion of internal costumers and community services value as basic practices of an HEI.

In this paper, improvements in reducing transmitted accelerations in a full vehicle are obtained by optimizing the gain parameters of an active control in a roughness road profile.

For a classically designed linear quadratic regulator (LQR) control, the vibration attenuation performance will depend on weighting matrices Q and R. A methodology is proposed in this work to determine the optimal elements of these matrices by using a genetic algorithm method to get enhanced controller performance. The active control is implemented in an eight degrees of freedom (8-DOF) vehicle suspension model, subjected to a standard ISO road profile. The control performance is compared against a controlled system with few Q and R parameters, an active system without optimized gain matrices, and an optimized passive system.

The control with 12 optimized parameters for Q and R provided the best vibration attenuation, reducing significantly the Root Mean Square (RMS) accelerations at the driver’s seat and car body.

The research has positive implications in a wide class of active control systems, especially those based on a LQR, which was verified by the multibody dynamic systems tested in the paper.

Better active control gains can be devised to improve performance in vibration attenuation.

The main contribution proposed in this work is the improvement of the Q and R parameters simultaneously, in a full 8-DOF vehicle model, which minimizes the driver’s seat acceleration and, at the same time, guarantees vehicle safety.

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.

This paper aims to design, build and evaluate a blockchain platform in the accounting domain, taking an ecosystem perspective. To achieve this aim, the research provides evidence for developing a decentralised architecture rooted on blockchain technology, designing a proof of concept and modelling an accounting blockchain-based system.

Moving from the analysis of previous literature and leveraging on the design science approach, this paper provides a framework grounded on the main pillars of blockchain and accounting functions, identifying technical and non-technical issues that must be addressed embrace blockchain technology's full potential.

We propose and discuss a conceptual framework for a blockchain-based accounting context, moving from the identification of a typical accounting scenario. The framework is organised around three scalable levels: the first level is a technological infrastructure based on a distributed database with peer-to-peer storage; second, in the intermediate level, increasing control levels are assured through permissions and validation and third, in the higher level, the system provides the integration of business and security applications. The deployment of this system relies on a private network of nodes that validates transactions.

The proposed conceptual framework about blockchain development in accounting allows closing the knowledge gap between blockchain developers and accounting experts by suggesting technological and strategic issues for practitioners.

We provide practical guidelines to design and adopt blockchain in the accounting domain.

The participation of society is a valuable aspect of the governability of cities, for it strengthens the citizens’ collaborative component. Such participation, which is seen as social, is considered an essential element for the design of a smart city. This study aims to identify the factors that contribute to social participation in the definition of budgetary instruments’ planning.

Concerning the methodological instruments, this study is characterised by a quantitative and descriptive approach and uses a multivariate data analysis with a sample of 235 respondents.

The study’s findings identified a framework that portrays elements that collaborate with the social participation in the definition of the public administration’s budgetary instruments, which are considered as elements that are able to develop the role of the popular participation and are characterised by the definition of a smart city by enabling more assertiveness in society’s needs.

Identification of a framework that brings out elements that are able to develop the popular participation in the definition of budgetary instruments. Then, one scale of elements that contribute to social participation in the definition of the public administration’s budgetary instruments theoretically represented and statistically validated, thus contributing to the continuity of studies on social participation.

Through studies on social participation in budgetary planning, it is possible to guarantee a better allocation of public resources through intelligent governability.

The research can bring theoretical elements about social participation in the definition of budget instruments for a statistical convergence through the perception of the sample.

Good medical practice, evidence-based medicine (EBM) and clinical practice guidelines (CPG) have been recurring subjects in the scientific literature. EBM advocates argue that good medical practice should be guided by evidence-based CPG. On the other hand, critical authors of EBM methodology argue that various interests undermine the quality of evidence and reliability of CPG recommendations. The purpose of this paper is to evaluate patient related outcomes of CPG implementation, in light of EBM critics.

The authors opted for a rapid literature review.

There are few studies evaluating the effectiveness of CPG in patient-related outcomes. The systematic reviews found are not conclusive, although they suggest a positive impact of CPGs in relevant outcomes.

This work was not a systematic review of literature, which is its main limitation. On the other hand, arguments from EBM and CPG critics were considered, and thus it can enlighten health institutions to recognize the caveats and to establish policies toward care improvement.

The paper is the first of its kind to discuss, based on the published literature, next steps toward better health practice, while acknowledging the caveats of this process.