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The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility).

A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews and complemented with direct observation in informal and formal meetings and the analysis of internal documents. Content analysis was used for the analysis of the findings.

The use of flexible budgets, which isolates the negative variations due to the decrease in sales volume, may contribute to organizational inertia. However, this can be counterbalanced if the managers try to minimize the decline in performance through initiatives that promote organizational flexibility. In this case study, it was found that the alignment between the production director and the controller, who frequently work under different institutional logics, was important to stimulate organizational flexibility particularly in continuous improvement projects.

The findings of this paper are based on only one in-depth case study. Hence, the results cannot be generalized, but a theoretical contribution can be made. Furthermore, the findings are constrained by the constructs used and the specific managerial and theoretical perspectives that have supported the analysis.

These results can be useful particularly for companies that are dealing with the abrupt drop in the sales volume and use the flexible budget as a performance assessment technique. These firms must pay attention because this combination can stimulate organizational inertia. To counteract this problem, it is necessary that controllers and the managers work by understanding the initiatives that promote organizational flexibility, mainly by Kaizen projects, which can minimize performance decline.

The main contribution may be how to deal with the different managers’ behaviors, given the decrease in sales volume, and it can help an organization survives in times of economic recession and fierce competition environments.

This paper contributes to both practical and academic dimensions. Indeed, despite being widely used, flexible budgeting is not a widely researched topic.

The purpose of this paper is to analyze the influence of the technological segment of the general environment in crowdfunding platforms’ operations in Brazil.

By means of a qualitative and exploratory approach, the research comprised the execution of a panel of experts via semi-structured interview scripts. For the data analysis, a content analysis with the software NVivo 9 was conducted.

One of the main results concerning this influence in the industry would be the expansion of internet access as key factor to scalability of operations and the use of analytics for developing markets. In addition, the cultural aspect emerges as facilitator for platforms access, thus the influence of technological segment cannot be analyzed without considering the cultural segment of the general environment.

Research limitations relate to the qualitative approach; although valuable insights were obtained for strategic policy in crowdfunding platforms, generalization is not possible. Moreover, the limited number of experts in the panel who agreed to participate may have been an obstacle for richer results.

Among some implications to the strategic management of crowdfunding platforms in the country are investment prioritization in analytics, governance and transparency of operations and marketing. Analytics will enable more effective insertion in supporting communities and better selection strategies of projects with attributes of success; governance and marketing will aid platforms to reduce cultural resistance on the part of the potential users.

Regulations regarding crowdfunding platforms as well as socio-cultural segment of the strategic environment are key aspects in fostering co-creation among participants and in bringing scale to crowdfunding operations; they may be mediated by technology. Thus, analytics along with marketing initiatives related to addressing shared practices in communities will have a significant impact on the adoption of crowdfunding. Furthermore, such task should be more intense than in developed economies where internet infrastructure and quality access are widespread.

Although various contributions have been made to the theme of crowdfunding, there has not been identified any paper addressing future influences of the strategic general environment, such as the technological segment, to the operations of crowdfunding platforms, especially in the Brazilian context.

This case study examines the new product development (NPD) process of digital information products (DIPs) and its critical success factors (CSFs) in a small-sized German enterprise.

A case study was conducted with a small firm focused on the development of DIPs; data were obtained through semi-structured interviews, direct observation and document analysis.

The firm uses an informal and cross-functional NPD process (idea generation, idea validation, product creation and product launch) in converting an idea into a sellable product. Peculiar aspects of each stage within the process as well as ten CSFs to NPD projects were verified.

Limitations are attributed to its qualitative nature, which does not allow generalizations, though careful attention was given to validity and reliability issues through the use of data source triangulation.

The paper provides a conceptual process that may benefit further initiatives for developing and launching DIPs, as well as a comprehensive list of CSFs for such projects.

This paper is the first one to schematize the NPD process and practices for DIPs, as well as key capabilities. It contributes to the NPD literature in discussing dynamic aspects that are typical to the firm analyzed and to others operating in a digital context. At the same time, it reinforces other traditional aspects that have become overlooked in digital business debates.

This study aims to investigate the moderating effect of soft power on the relationships between affinity toward country, country image, cosmopolitanism and preference on the internationalization of Brazilian cultural products.

This survey used data collected from a non-probabilistic sample of 478 Portuguese respondents, which was further analyzed using the partial least squares technique.

Affinity related to Brazil, the image of Brazil and cosmopolitanism influenced preference, and this, in turn, influenced the internationalization of Brazilian cultural products. Soft power moderated the relationships between cosmopolitanism and preference, country image and preference and preference and internationalization of cultural products.

This study focuses on the internationalization of a cultural product from one particular emerging economy (Brazil) to a specific developed economy (Portugal). Thus, the findings are bound to this specific context. However, it contributes to the field of international marketing research by concentrating on the moderating effects of soft power in the relationship between the investigated constructs.

In the case of Brazilian cultural products, i.e. music, emphases on Brazilian unique resources, i.e. the beauty, excitement, fantasy, mystique, prestige, etc. of natural resources, may be important features to be taken into consideration in national cultural policies.

The study contributes to the international marketing and consumer behavior literature by showing that consumer preference, affinity toward country and cosmopolitanism are important antecedents of the internationalization of cultural products.

To analyze capital budgeting practice in a group of small cotton ginning firms in Brazil. The study aims at describing how investment decision-making in the agribusiness context may be influenced by heuristics and by the business setting.

This research adopted an exploratory and qualitative approach in gauging the practice of capital budgeting in Brazilian cotton ginning firms and discussing actual managerial decision-making. Data collection involved interviews with managers of ten different firms and a further content analysis was performed.

Results reveal a practical managerial approach aimed at ensuring satisfactory net operating results in the short run. Sophistication in capital budgeting is not considered as essential, as institutional and strategic environment influences directly affect impose high risks. Investment decision-making is highly influenced by managerial experience.

Because of the chosen research approach, results may lack generalizability. However, in addressing a specific sector in a specific location, one can identify and craft strategies in response to managerial needs more effectively.

The paper clarifies how heuristics, managerial experience and the institutional context may influence investment decision-making in cotton ginning operations. It also suggests how actions aimed at evaluating risk and improving the screening of investment perspectives could contribute to improve investment decisions.

The paper provides an in-depth perspective in addressing the practice of capital budgeting in the context of a specific activity and describing key issues related to it.

Throughout Latin America, policy-makers are struggling to reconcile two conflicting political pressures: (i) the push to become more globally competitive on the basis of international assessments such as the Program for International Student Assessment (PISA), and (ii) the simultaneous need to address long-standing, entrenched inequities in both educational quality and access throughout much of the region. This chapter documents how policy-making elites throughout Latin America are trying to address these two goals by incorporating “evidence-based” policy solutions that can be empirically defended as promoting equity. However, scholars throughout Latin America argue that instead of promoting equity, an increasing focus on accountability in educational policy at the national level throughout the region has resulted instead in a shift in priorities from the governance of educational systems to evaluation of those systems, with the state functioning primarily as an Evaluative State. This argument is developed through secondary analysis of the Hispanophone and Lusophone academic education literatures of Latin America, whose robust and rigorous studies of these trends at both national and regional levels remain little explored within the Anglophone academic tradition.

The purpose of this work is the physicochemical characterization of a traditional Portuguese meat sausage, “Chouriça de carne de Melgaço”, including its lipid profile, taking into account the effects of autochthonous pig breed (Bísaro) and processing scale in its final composition.

Sausages from three manufacturers' scales (homemade, traditional, and industrial) and two breed origins (Bísaro and non Bísaro) were analysed for pH, moisture, fat, protein, ash, NaCl, hydroxyproline and fatty acid composition. A total of 11 samples from each type of manufacture and breed were randomly selected after the complete drying‐ripening process, in a total of 55 samples.

Physicochemical analysis of meat sausages showed a medium protein content (28‐33 per cent) correlated to manufacture type (p<0.05), and a high fat level (29‐41 per cent) related with manufacture type and breed. Homemade manufacture was characterized by lower moisture and higher salt contents, reinforcing consumer's safety and economical assurance. The industrial processed sausages presented significantly higher moisture content and higher PUFA contents than expected, indicating the use in the feeding of the pigs feedstuffs rich in oilseed components and an increased susceptibility to oxidation. Comparing with similar products from foreign origins, this sausage is characterized by similar salt contents and similar or lower fat contents, highly monounsaturated, with positive nutritional outcomes.

The improvement and control of Chouriça de carne de Melgaço manufacturing and breed origin is clearly needed. PGI should be implemented to guarantee genuineness of this product. The preservation of traditional procedures must guarantee the high quality of the product, its safety and consumer's acceptability.

The aim of this study is to identify and characterize kids' menu offer in fast-food and traditional restaurants located in shopping centres in five different countries.

An observational cross-sectional study is carried out, though a study was performed in all restaurants located in shopping centres from main cities, in five countries: Brazil, Chile, Croatia, Hungary and Portugal. A tool for assessing the quality of menus is used for the analysis (Kids Menu Healthy Score (KIMEHS)). Menu prices between countries were compared.

A total of 192 kids' menus were collected, 44 in Portugal, 57 in Brazil, 66 in Chile, 15 in Hungary and 10 in Croatia. All the countries have average negative KIMEHS values for the menus, indicating that the offer is generally poor in terms of healthy options. The cost of children's menus in European countries is generally low. In Brazil, the price is significantly more expensive, which may limit the accessibility by social economically deprived populations. No significant differences were found in the average cost of meals from different restaurants typology. Traditional/Western restaurants present the highest price.

Globally, kids' menus are composed by unhealthy food items, pointing to the need of improvements in food availability, aiming to promote healthy food habits among children.

This study presents innovative data on children's menus, allowing for characterization of meals offered to children and comparison between different countries.

Key points

1. Kids’ menus are composed by unhealthy food items.

2. Improvement of kids' menus quality will promote children food habits.

3. Healthier out-of-home food consumption will contribute to public health.

Kids’ menus are composed by unhealthy food items.

Improvement of kids' menus quality will promote children food habits.

Healthier out-of-home food consumption will contribute to public health.

The purpose of the article is to identify relevant criteria for decision support in the implementation of waste-to-energy (WtE)-based systems.

The methodology is a simple case study with a qualitative approach. Five experts involved in the project of a thermoelectric power plant qualitatively evaluated, on a Likert scale, a decision model with 15 indicators derived from recent studies. The research object was the first stage of a project to implement a thermoelectric plant employing municipal solid waste (MSW) in southern Brazil.

The study identified 15 criteria supporting the decision-making process regarding WtE implementation for MSW in a mid-sized city in southern Brazil. The study identified that compliance with MSW legislation, compliance with energy legislation, initial investment and public health impact are the most influential criteria. The study offered two models for decision processes: a simplified one and a complete one, with ten and fifteen indicators, respectively.

The study concerns mid-sized municipalities in southern Brazil.

Municipal public managers have now a methodology based on qualitative evaluation that admits multiple perspectives, such as technical, economic, environmental and social, to support decision-making processes on WtE technologies for MSW.

MSW management initiatives can yield jobs and revenues for vulnerable populations and provide a correct destination for MSW, mainly in developing countries.

The main originality is that now municipal public decision-makers have a structured model based on four constructs (technical, economic, environmental and social) deployed in 15 indicators to support decision-making processes involving WtE and MSW management.

This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting.

A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT) perspective.

This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore, intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm.

This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations.

This study highlights the supply chain finance team's role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.