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1 – 10 of 652Barbara 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…
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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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Olga Lorena Rojas Martínez and Mario Martínez Salgado
Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that…
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Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that significant changes in paternal responsibilities have been reported, especially among younger fathers with high educational levels and living in urban settings. Significant lags have also been detected in rural and indigenous communities regarding women’s status and the reduction of gender gaps.
On the basis of this, we analysed data from the 2014 National Time Use Survey of Mexico in order to determine whether there are significant differences in the time spent on child raising between rural and urban fathers. We also used a regression model to measure the effect of the place of residence and other socio-demographic characteristics on Mexican fathers’ level of involvement in raising their children.
Our results updated the indicators on the generational change in fathers’ collaboration in childcare and show that fathers living in urban settings are more involved – measured in time effectively spent in child raising than their rural counterparts. Furthermore, the occupations of fathers and especially that of mothers are of particular interest as factors that encourage or discourage greater male involvement in child raising.
Cláudia Pinto, Graça Azevedo and Jonas Oliveira
The present chapter tries to assess the state of art of enterprise risk management (ERM) among Portuguese non-financial companies regarding two main aspects: the ERM background in…
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The present chapter tries to assess the state of art of enterprise risk management (ERM) among Portuguese non-financial companies regarding two main aspects: the ERM background in Portugal and the level of disclosure of ERM practices by non-financial listed companies. Since the analysis of disclosures is useful to understand the level of evolution and adoption of ERM framework we tried to assess the ERM practices disclosed by 26 Portuguese non-financial listed companies at the Euronext Lisbon Stock Exchange regulated market, during the period of 2006–2016. Main findings indicate that regulation on ERM in Portugal emanates from three main Codes (The Portuguese Companies Code, The Stock Exchange Code, and The Corporate Governance Code). The ERM professionalization in Portugal is its infancy and has been promoted mainly by the Institute of Portuguese Internal Auditors. Moreover, research on topics such as risk reporting and risk management/ERM is very scarce. Overall, findings of prior literature are consistent with results from our exploratory study. We conclude that Portuguese non-financial listed companies still disclose very little information on ERM activities. However, over the period of analysis, the disclosure practices evolved positively. Findings show that ERM disclosure can still be extensively improved in the future.
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This paper aims at a better understanding of contemporary women’s relationship paths and their reasoning behind them. Qualitative interviews with 48 rural and urban women from…
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This paper aims at a better understanding of contemporary women’s relationship paths and their reasoning behind them. Qualitative interviews with 48 rural and urban women from Western Mexico were conducted and analyzed using a thematic approach and data discussed from a feminist, gender approach and late modernity approach. Findings reveal civil and religious marriages were the paths two-third of women followed to start a family and that women living in permanent and alternating cohabitation did not seek to marry. Women held ambivalent views on marital life and poorer and less-educated women, particularly urban participants, had no choice but to marry. Findings on reasoning reveal a more complex and diverse reality than previous sociodemographic studies have portrayed, where pragmatism and social order were the main causes for marrying and cohabitation. Narratives show premarital sex and the symbolism of marriage and family are changing. A comparative approach between contexts of study, age groups, civil status, and social strata enriched and strengthened the discussion of the findings. The results were contrasted with existing Mexican literature from different fields. A larger qualitative study is needed to broaden the scope of the findings made by this study, whilst large-scale studies should consider either the use of mixed approaches or the inclusion of items that allow them to identify the elements of social and cultural change. The study could help to demystify women’s attitudes toward marriage, sex, and love; a field currently sprinkled with western romantic love values and gender-driven idealizations. This paper might be of interest for social demographers, anthropologists, sociologists, and historians conducting research on these themes from feminist and gender perspectives.
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Ana Marcela Ardila Pinto, Marcos Fontoura De Oliveira, Bruna Barradas Cordeiro and Laíse Lorene Hasz Souza e Oliveira
Since the 1990s, several policy instruments have been produced in Belo Horizonte, Brazil, to improve accessibility to urban mobility systems, especially for people with…
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Since the 1990s, several policy instruments have been produced in Belo Horizonte, Brazil, to improve accessibility to urban mobility systems, especially for people with disabilities. However, the city still faces important shortcomings in understanding the demands of the population with disabilities and in implementing an appropriate urban structure. The present work identifies mobility practices and demands for accessibility of this population based on a descriptive analysis of the city’s origin/destination survey (2012) and results of a focus group with representatives of the population with disabilities and public authorities. The analysis demonstrates that the demands of persons with reduced mobility are characterised first by a high level of immobility, comparing to people without disabilities, which has important consequences on access to urban goods, especially jobs and health and educational services. Second, mobility has a relevant role in producing forms of discrimination and exclusion. Third, in addition to the problems faced by the general population, people with reduced mobility also face greater challenges in using transport systems. Ultimately, this analysis points out that the main needs for people with disabilities are related to the problems of articulation between public places and transportation systems, both in terms of infrastructure and in terms of attitude and behaviour of service providers and other citizens.
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Simon Kerridge, Jan Andersen, Melinda Fischer, Mark B. M. Hochman, Fernanda Oliveira, Makiko Takahashi, Therina Theron and Virág Zsár
This part of the book has provided overviews of the current situation of research management and administration (RMA) in over 50 countries around the world provided by a total of…
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This part of the book has provided overviews of the current situation of research management and administration (RMA) in over 50 countries around the world provided by a total of 96 authors. Thirty-eight chapters cover individual countries from six continents, with a chapter bringing together this situation in the three Baltic states, another covering the Western Balkans, one more focused on the Caribbean, and there is a chapter on the Catalonia region of Spain. Here, we attempt to draw out common themes and to highlight differences in RMA and of Research Managers and Administrators in different parts of the world. Further, more holistic, insights can be found in the final chapter of the book (Yang-Yoshihara, Kerridge, et al., 2023, Chapter 6).
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Fernanda Stringassi de Oliveira, Alice Trentini and Susi Poli
The aim of this chapter is to describe a four-type model of organisational structures and to discuss two cases, Embrapa and the Brazilian Agricultural Research Corporation, as…
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The aim of this chapter is to describe a four-type model of organisational structures and to discuss two cases, Embrapa and the Brazilian Agricultural Research Corporation, as well as additional cases at SAM-Research and the centre for shared medical support services established at the University of Bologna.
These cases should help readers understand the importance of designing distinctive, tailored-made support services while keeping these structures flexible for further adaptation under unforeseen changes.
The chapter concludes by stressing the role of institutions to steadily invest in the design of these tailored support structures and in personalised training for their support staff.
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This study aims at presenting the results of the research on the formative and permanent education in adolescence for health professionals of the Municipality of São Paulo. The…
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This study aims at presenting the results of the research on the formative and permanent education in adolescence for health professionals of the Municipality of São Paulo. The analysis focuses on the so-called permanent education geared toward health professionals, and seeks to learn about the relation between biomedicine’s construction “of” adolescence and the problems related to teenagers’ health, deemed fundamental for the training of health professionals, from the study of themes related to teenagers’ health as they feature in the Permanent Education Municipal Plans (Planos Municipais de Educação Permanente – PLAMEP, covering the whole of the municipality). Thus the aim is to problematize the social construction, by biomedicine, of adolescence and of the adolescent body, grounded on the understanding of the issues raised in the PLAMEPs and defined as proper “to” adolescence and important for the permanent formation of health professionals. With a methodological approach of both quantitative and qualitative characters, the study holds as empirical reference the Municipal Health Schools of the Municipality of São Paulo and the six Regional Coordination Offices. The study relies, as research techniques, on documental survey (the PLAMEPs); on semi-structured interviews with managers, health representatives, and professionals to whom the activities of permanent education are aimed at; and on notes from the field book. The results now presented refer to the phase of PLAMEPs’ collection and analysis.
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