Nicole Gomes Dias, Beltran Nadal Arribas, Paulo Gordo, Tiago Sousa, João Marinho, Rui Melicio, António Amorim and Patrick Michel
This paper aims to report the first iteration on the Light Detection and Ranging (LIDAR) Engineering Model altimeter named HELENA. HELENA is a Time of Flight (TOF) altimeter that…
Abstract
Purpose
This paper aims to report the first iteration on the Light Detection and Ranging (LIDAR) Engineering Model altimeter named HELENA. HELENA is a Time of Flight (TOF) altimeter that provides time-tagged distances and velocity measurements. The LIDAR can be used for support near asteroid navigation and provides scientific information. The HELENA design comprises two types of technologies: a microchip laser and low noise sensor. The synergies between these two technologies enable developing a compact instrument for range measurements of up to 14 km. Thermal-mechanical and radiometric simulations of the HELENA telescope are reported in this paper. The design is subjected to vibrational, static and thermal conditions, and it was possible to conclude by the results that the telescope is compliant with the random vibration levels, the static load and the operating temperatures.
Design/methodology/approach
The Asteroid Impact & Deflection Assessment (AIDA) is a collaboration between the NASA DART mission and ESA Hera mission. The aim scope is to study the asteroid deflection through a kinetic collision. DART spacecraft will collide with Didymos-B, while ground stations monitor the orbit change. HERA spacecraft will study the post-impact scenario. The HERA spacecraft is composed by a main spacecraft and two small CubeSats. HERA will monitor the asteroid through cameras, radar, satellite-to-satellite doppler tracking, LIDAR, seismometry and gravimetry.
Findings
The HELENA design comprises two types of technologies: a microchip laser and low noise sensor. The synergies between these two technologies enable developing a compact instrument for range measurements of up to 14 km.
Originality/value
In this paper is reported the first iteration on the LIDAR Engineering Model altimeter named HELENA. HELENA is a TOF altimeter that provides time-tagged distances and velocity measurements. The LIDAR can be used for support near asteroid navigation and provides scientific information. The HELENA design comprises two types of technologies: a microchip laser and low noise sensor. The synergies between these two technologies enable developing a compact instrument for range measurements of up to 14 km.
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Cristina Gaio, Tiago Gonçalves and Maria Verónica Sousa
This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the…
Abstract
Purpose
This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).
Design/methodology/approach
Firm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.
Findings
Results suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.
Practical implications
The authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.
Originality/value
Prior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.
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Carla Martins Igreja, Bruno Barbosa Sousa, Tiago Silva and Cláudia Miranda Veloso
The aim of this paper is to apply the SERVQUAL model to evaluate the quality perceived by customers in the context of family hotel management in Portugal. More specifically, to…
Abstract
Purpose
The aim of this paper is to apply the SERVQUAL model to evaluate the quality perceived by customers in the context of family hotel management in Portugal. More specifically, to assess the influence of interpersonal relationships (service providers and customers) in family business services in the wine tourism segment (i.e. wine hotel and spa). In this way, it aims to provide data that can support this family hotel to reinforce the quality of the services provided to guests and therefore their satisfaction and loyalty.
Design/methodology/approach
The statistical techniques, using Microsoft Excel 2016® and SPSS Statistics 25.0®, were multivariate for the analysis and validation of the results. In this analysis it can be seen that except the empathy dimension, in which the evaluation of perceived quality is positive, i.e. customer perceptions were higher than expectations, the remaining dimensions of the SERVQUAL model were negative. The safety dimension ranked second, followed by service delivery dimensions, problem solving and tangibility.
Findings
The results show that the empathy dimension positively influences the evaluation of the perceived quality and thus also the satisfaction and loyalty of guests to the family hotel in the wine tourism segment. So, it is recommended that the hotel management of this family hotel reinforces service quality by investing in the improvement of physical facilities, problem-solving capacity, and service delivery, to obtain higher levels of perceived quality service and hence customer satisfaction and loyalty and, simultaneously, increase its performance and organizational sustainability.
Research limitations/implications
In addition to the direct contributions to the hotel management of this family business hotel, this study contributes to the development of the marketing scientific area, tourism and hospitality industry.
Practical implications
Several studies argue that the competitive advantage of the hotel business is based on the creation of value and of experiences for the customer, but in the context of family hotels, the creation of value for the customer is even more relevant, given the characteristics of this type of business, such as its small size and the reduced number of employees. Family hotels should invest in tools and techniques that allow them to create value for the customer through the quality of service offered to their guests.
Originality/value
This paper aimed to evaluate perceived quality in the context of family hotel management in Portugal. In particular, the contribution of interpersonal relationships (between service providers and guests), in hotel services in the wine tourism segment in Portugal. According to the analysis of the results of the exploratory study to Hotel context, it was concluded that there are differences between the perceptions and expectations of hotel guests.
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Gabriela Dione Florêncio de Lima, Kettrin Farias Bem Maracajá and Tiago Savi Mondo
The significance of event tourism in destination development underscores the importance of assessing the quality of events and their sustainability for competitiveness. This study…
Abstract
The significance of event tourism in destination development underscores the importance of assessing the quality of events and their sustainability for competitiveness. This study investigates tourists’ perceptions of service quality and sustainability at the “Biggest São João in the World” event in 2023. Employing a quantitative approach, we conducted field research using questionnaires based on the Tourqual model, integrating sustainability indicators to address environmental impacts associated with such events. Data collection took place between June and July 2023, with a non-probabilistic convenience sample of 709 visitors. Descriptive statistics were applied to the 2022 survey data (397 respondents), on the 2023 data (709 respondents). Results reveal that the event’s diverse activities received the highest average rating at 4.03, while the use of sustainable transport during the event garnered the lowest rating at 1.93. This emphasizes the need for event organizers to implement continuous improvement plans, focusing particularly on areas with critical evaluations to enhance visitor satisfaction. This study’s originality and innovative approach contribute valuable insights for event managers and researchers and promote both local development and environmental awareness.
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Taciana Mareth, Luiz Felipe Scavarda, Antonio Marcio Tavares Thomé, Fernando Luiz Cyrino Oliveira and Tiago Wickstrom Alves
The purpose of this paper is to analyse the determinants of technical efficiency (TE) in dairy farms located in the South of Brazil, aiming for a better understanding of the topic…
Abstract
Purpose
The purpose of this paper is to analyse the determinants of technical efficiency (TE) in dairy farms located in the South of Brazil, aiming for a better understanding of the topic for academics, dairy farmers and policymakers to improve the productivity and competitiveness of dairy farms.
Design/methodology/approach
This study was developed using a two-stage approach. Data envelopment analysis was used to estimate the TE level and regression models to understand the factors affecting TE in dairy farms. The sample size is 253 dairy farms in the South of Brazil.
Findings
The variation in the mean TE indexes reported in the literature can be explained by the attributes of the analysed studies, including the education of the farm operator, farm size (number of cows and milk), feed and labour costs, and use of services. Additionally, the results suggest that dairy farmers in the sample could increase milk output by 50.1 per cent (level of inefficiency) on average if they improve their TE.
Originality/value
This study makes three important contributions: first, it formulates hypotheses from the previous literature’s propositions on the estimation of TE in dairy farms; second, it tests the hypotheses in an empirical study to understand the main factors affecting the TE in dairy farms of the selected municipalities in the South of Brazil; and third, it compares previous findings on the determinants of TE in dairy farms serving different stakeholders, such as researchers, farmers and government representatives, to improve the productivity and competitiveness of dairy farms.
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Tiago Hennemann Hilario da Silva and Simone Sehnem
This study aims to identify the interfaces between Industry 4.0 (I4.0) technologies and circular supply chains (CSC) in Brazilian foodtechs, focusing on key stakeholders’…
Abstract
Purpose
This study aims to identify the interfaces between Industry 4.0 (I4.0) technologies and circular supply chains (CSC) in Brazilian foodtechs, focusing on key stakeholders’ perspectives to understand the efficiency and sustainability impacts of these integrations.
Design/methodology/approach
Using a qualitative exploratory research design, the study analyzes eight Brazilian foodtechs through interviews and content analysis. It identifies CSC practices and examines the adherence of I4.0 technologies within these enterprises, assessing stakeholder engagement and the implications for CSC optimization.
Findings
Fifteen CSC practices were identified across the foodtechs, with notable integration of three distinct I4.0 technologies. The findings suggest that while I4.0 technologies enhance efficiency in CSC, their adoption is in early stages. Stakeholder engagement emerges as a crucial element for optimizing CSC in the context of Brazilian foodtechs.
Research limitations/implications
This study contributes to the academic discussion on the synergy between I4.0 and circular economy (CE) models, providing empirical evidence of their application in the foodtech sector and highlighting the role of stakeholders in facilitating these integrations.
Practical implications
The findings suggest that stakeholder engagement in circular practices is vital for both supply chain and organizational levels, with potential benefits including improved efficiency and sustainability outcomes. The research also underscores the need for public sector support, including regulatory frameworks and incentives for adopting I4.0 technologies.
Social implications
By demonstrating how I4.0 technologies can support CE practices in foodtechs, the study highlights the potential for these integrations to contribute to more sustainable and efficient food systems, addressing environmental concerns and promoting social well-being.
Originality/value
This study addresses a gap in the literature by exploring the interface between I4.0 technologies and CSC in the emerging context of Brazilian foodtechs, offering insights into the practical and societal benefits of these integrations.
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Arlem Aparecido Recchia, Jefferson Souza Pinto, Izabela Simon Rampasso, Tiago F. A. C. Sigahi, Milena Pavan Serafim, Gustavo Hermínio Salati Marcondes de Moraes and Rosley Anholon
The purpose of this study is to identify the contribution of implementing enterprise resource planning (ERP) systems in Brazilian small and medium-sized enterprises (SMEs)…
Abstract
Purpose
The purpose of this study is to identify the contribution of implementing enterprise resource planning (ERP) systems in Brazilian small and medium-sized enterprises (SMEs), understanding how ERP systems influence the operational and strategic management of these organizations and classify their maturity levels in ERP usage.
Design/methodology/approach
A combination of bibliometric analysis, Criteria Importance Through Intercriteria Correlation and grey fixed weight clustering methods is used. A survey was performed to assess experts’ perceptions about the contribution of ERP systems across multiple dimensions, and the responses were analysed to determine the maturity levels of ERP implementation in SMEs.
Findings
The results indicate that 80.6% of respondents considered that SMEs have an intermediate level of maturity in ERP implementation, suggesting that these companies could improve their process integration and decision-making. Approximately 9.7% of respondents indicated that SMEs have high maturity. However, another 9.7% of respondents assessed that SMEs have low maturity facing challenges in ERP adoption and utilization, resulting in less efficient operations.
Practical implications
Through the analysis of the results, it was possible to establish important recommendations for ERP management in SMEs: to invest in the continuous improvement of ERP systems and in employee training; to conduct periodic assessments of business needs and ensure the ERP alignment and to fully integrate business processes via ERP, ensuring efficient management of it.
Originality/value
This research provides valuable insights into the ERP implementation in Brazilian SMEs, highlighting the strategic importance of ERP systems in enhancing operational efficiency and competitiveness.
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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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Ashish S. Galande, Frank Mathmann, Cesar Ariza-Rojas, Benno Torgler and Janina Garbas
Misinformation is notoriously difficult to combat. Although social media firms have focused on combating the publication of misinformation, misinformation accusations, an…
Abstract
Purpose
Misinformation is notoriously difficult to combat. Although social media firms have focused on combating the publication of misinformation, misinformation accusations, an important by-product of the spread of misinformation, have been neglected. The authors offer insights into factors contributing to the spread of misinformation accusations on social media platforms.
Design/methodology/approach
The authors use a corpus of 234,556 tweets about the 2020 US presidential election (Study 1) and 99,032 tweets about the 2022 US midterm elections (Study 2) to show how the sharing of misinformation accusations is explained by locomotion orientation.
Findings
The study findings indicate that the sharing of misinformation accusations is explained by writers' lower locomotion orientation, which is amplified among liberal tweet writers.
Research limitations/implications
Practitioners and policymakers can use the study findings to track and reduce the spread of misinformation accusations by developing algorithms to analyze the language of posts. A limitation of this research is that it focuses on political misinformation accusations. Future research in different contexts, such as vaccines, would be pertinent.
Practical implications
The authors show how social media firms can identify messages containing misinformation accusations with the potential to become viral by considering the tweet writer's locomotion language and geographical data.
Social implications
Early identification of messages containing misinformation accusations can help to improve the quality of the political conversation and electoral decision-making.
Originality/value
Strategies used by social media platforms to identify misinformation lack scale and perform poorly, making it important for social media platforms to manage misinformation accusations in an effort to retain trust. The authors identify linguistic and geographical factors that drive misinformation accusation retweets.