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1 – 10 of 16
Article
Publication date: 16 May 2016

Ilídio Tomás Lopes, Duarte Pitta Ferraz and Ana Maria Gomes Rodrigues

The purpose of this study is to identify the impact of human and structural capital on profitability of major airlines and examine whether region, capital ownership and control…

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Abstract

Purpose

The purpose of this study is to identify the impact of human and structural capital on profitability of major airlines and examine whether region, capital ownership and control and strategic alliance play a clustering effect on profitability.

Design/methodology/approach

Using information from the top 30 airlines worldwide, in particular human and structural capital proxies, a linear model is regressed. Test of hypotheses were performed towards the identification of the influence emerged from variables, such as region, capital ownership and control and strategic alliances, on intellectual capital drivers and profitability.

Findings

Turnover is driven by human and structural capital factors, namely: employee expenses and benefits; size of board of directors; intangible assets; codeshare agreements; and passenger traffic. Airlines profitability does not depend on region, capital ownership and control or strategic alliance in which the company is integrated.

Research limitations/implications

In spite of the limitations, we underline the range of time under analysis and the sample size. However, the current approach can be replicated over time and based in other rankings, structured on different metrics and approaches.

Practical implications

The empirical results provide both an understanding of how independent variables positively affect the performance of airlines and offer some explanation as to the relationship between key characteristics of firms and profitability.

Originality/value

The research adds value to the current literature by exploring the effects of new intellectual capital drivers on profitability of airlines firms. Focused on a sector that strongly contributes to improve the networking between nations, it provides a new and updated overview.

Details

Measuring Business Excellence, vol. 20 no. 2
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 10 July 2017

Maria do Rosário Meireles Ferreira Cabrita, Maria de Lurdes Ribeiro da Silva, Ana Maria Gomes Rodrigues and María del Pilar Muñoz Dueñas

The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques are most common. The…

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Abstract

Purpose

The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques are most common. The annual report is regarded by some authors as the most important vehicle of information about banks’ affairs because of some specific characteristics of banks’ activities. However, organizations are increasingly using their webpages to disclose a broad spectrum of information. The objectives of this study are twofold: to investigate how Portuguese bank managers perceive the impact of IC disclosure on the bank’s competitiveness; and to assess the extent to which Portuguese banks voluntarily report their IC in annual reports vs webpages.

Design/methodology/approach

The methodology involved in the exploratory study includes the collection of secondary data – annual reports and websites – collected from the 28 banks operating in Portugal, and semi-structured interviews from 25 banking managers. Content analysis is applied using a constructed index based on two European frameworks – Intellectus and InCaS – slightly modified to take into consideration the peculiarities of the sector.

Findings

Results show higher level of IC disclosure in annual reports than that provided in websites. Human capital and structural capital are the most reported category in annual reports and, conversely, the disclosure of relational capital is higher in the webpages. Findings are found similar in comparison to various other studies on the subject which reveal very low level of IC disclosure, not yet receiving priority from the mentors of banks. Interviews reveal that not many managers recognize the need and significance of measuring and reporting IC, although it is recognized as a driver of competitiveness. For protecting business confidentiality, banks do not want to report information of sensitive nature.

Research limitations/implications

The analysis is limited to a single sector. Future research can expand to other industries (e.g. manufacturing, technological, services) to enable a more comprehensive understanding of IC disclosure in Portugal. The cross-sectional approach is also a limitation. A longitudinal study could be conducted for capturing the trend of reporting practices during the period. Further research could apply research methods other than content analysis (e.g. questionnaire survey, interviews or mixed-methods) in order to obtain a more in-depth view of how the Portuguese organizations manage, measure and report their IC.

Practical implications

Research may be of relevance for both banking managers and regulators. For banking managers because it offers an opportunity to envisage their banks’ future potential for growth and competitiveness. For regulators, the relevance of the study focusses on their understanding of developing mandatory reporting or additional policy requirements. This study provides a motivation for further research that contributes to a body of knowledge and practices on the IC disclosure.

Social implications

Emerging from the years of a financial crisis, restoring trust and confidence is the most critical challenge for banks to become competitive. IC disclosure could help to restore confidence.

Originality/value

The existing literature on the IC reporting and disclosure in the context of banking sector is limited. Based on the Intellectus model and the InCaS model we built an index of IC disclosure to banking sector which contributes to a greater accuracy, transparency and reliability in the disclosure of this unique sector. This initiative may encourage its applicability in other sectors.

Details

Journal of Intellectual Capital, vol. 18 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Book part
Publication date: 23 March 2017

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 8 April 2024

Elvira Vieira, Ana Pinto Borges, Paula Lopes Rodrigues, Ana Maria Reis and Svitlana Ostapenko

Circular economy (CE) is receiving increasing worldwide attention as a manner to overcome the challenges linked to current trends of unsustainable energy and resource consumption…

Abstract

Purpose

Circular economy (CE) is receiving increasing worldwide attention as a manner to overcome the challenges linked to current trends of unsustainable energy and resource consumption. This paper aims to fill this gap and analyze the adherence to sustainable, access-based and collaborative consumption practices by exploring the role of CE awareness, specifically in the context of Porto, the second-largest city of Portugal.

Design/methodology/approach

The methodology of choice is quantitative, based on partial least square-based structural equation modeling.

Findings

The result shows that there is an influence of CE awareness on subsequent sustainable consumption models.

Research limitations/implications

Present research contributes to the theory on CE awareness and sustainable consumption. It proposes a model that could be applied in other countries. As this research is developed within the city of Porto, it may limit generalizations of obtained results.

Practical implications

As CE practices are embodied into national and local policies, this research contributes to understanding local contexts of CE practices dissemination, providing practical suggestions for businesses and policymakers aiming the transition to the CE.

Originality/value

An original approach to measuring the awareness of CE economy is proposed, that is analyzed not only from the familiarity perspective but in six dimensions of its construction: familiarity, importance, perception or interpretation, advantages, social impact and barriers in this process. Further, the conceptual model of the impact that these dimensions have on the adoption of sustainable consumption models (purchase of sustainable products, access-based and collaborative consumption) is proposed.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 25 November 2019

Filomena Santos and Rita Dias

In the twenty-first century, the family has been turning towards a greater plurality of training paths, situations, family and parental arrangements. However, despite changes in…

Abstract

In the twenty-first century, the family has been turning towards a greater plurality of training paths, situations, family and parental arrangements. However, despite changes in legislation, values, representations and practices, the word family remains inexorably associated with the heterosexual bi-parental model. This paper aims to contribute to the knowledge of the family dynamics of non-heterosexual people, mainly concerning the process of transition to parenting, in relation to family changes in Portuguese society. To do so this study aims to analyze four in-depth interviews1 with young adults, women and men who have a homoconjugality relationship and a project of parenting in mind.

Based on a qualitative methodology the study intends to discuss issues related to the challenge of heteronormativity, equality within the couple, projects and gender representations of parenthood and in particular what it means for the men and women interviewed, to be a father and to be a mother in a same sex couple and how they project themselves as fathers and mothers.

The study discusses all these issues always in relation to the biographical trajectories, the history and life as a couple and the structural and individual resources, such as school and professional qualifications. It also analyzes the main difficulties experienced in revealing their sexuality to the significant others and the difficulties / strategies they anticipate in relation to the parenting project.

The authors conclude that female interviewees show greater independence of a male figure in relation to their parental projects and anticipate less difficulty in their parental skills compared with the gay man interviewed.

To analyze the dynamics of parenting in same-sex couples, this study also points out to the need to construct a model of analysis capable of articulating structural factors, such as job insecurity and heteronormativity, biographies and individual resources and profiles of conjugal interactions.

Details

Childbearing and the Changing Nature of Parenthood: The Contexts, Actors, and Experiences of Having Children
Type: Book
ISBN: 978-1-83867-067-2

Keywords

Article
Publication date: 19 July 2022

Deoclécio Junior Cardoso da Silva, Luis Felipe Dias Lopes, Luciana Santos Costa Vieira da Silva, Wesley Vieira da Silva, Clarissa Stefani Teixeira and Claudimar Veiga

This study examines the relationship between the innovation ecosystem and performance measurement models. Although the innovation ecosystem and measurement models are widely…

Abstract

Purpose

This study examines the relationship between the innovation ecosystem and performance measurement models. Although the innovation ecosystem and measurement models are widely recognized, the existing literature lacks a comprehensive understanding of the relationship between the proposed themes. Furthermore, it does not reveal how studies can be grouped to propose a thematic typology of the relationship.

Design/methodology/approach

The authors present a systematic literature review conducted in the Web of Science and Scopus databases, from a textual corpus that aided the proposition of the typology that aims to provide answers regarding the addressed themes.

Findings

The results of this review are based on a total of sixty peer-reviewed articles from the innovation ecosystem literature and performance measurement models between 1995 and 2020. The results make several contributions to the literature. First, by integrating evidence from empirical studies, the authors identified a typology formed by three classes: (1) ecosystem agents (2) analytical focus and (3) structured measurement tools. Second, the authors verified the relationship between the themes and discovered the existence of gaps to be filled, with the proposition of three drivers. Third, the authors presented a comprehensive mapping of field studies with a descriptive analysis of the textual corpus.

Originality/value

The results of the research provide important implications for researchers, managers and policy makers. Furthermore, the authors suggest directions for future research, including the need to examine the performance of the entire innovation ecosystem, integrating the different agents that exist for performance measurement.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 10
Type: Research Article
ISSN: 1741-0401

Keywords

Book part
Publication date: 21 March 2023

Franciéle Carneiro Garcês-da-Silva, Dirnele Carneiro Garcez and Leyde Klebia Rodrigues da Silva

This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a

Abstract

This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a theoretical-reflective research built on the scientific literature of the field of LIS and related areas that aims at reflecting on social justice in Brazilian libraries and creating strategies to confront institutional racism. The authors develop five main points to understand Brazilian racism: the myth of racial democracy, structural and institutionalized racism, the whitening ideology, whiteness, and the epistemicide of black knowledge. The authors then discuss racism and the promotion of white supremacy in library teaching and professional action in libraries. Black US American and Black Brazilian Librarianship movements show that the activism and political action of black librarians advance the development of informational counter-narratives. Finally, the authors recommend three strategies for social, racial, and informational justice in the LIS field: including ethnic-racial studies in basic university courses curricula; building diverse, inclusive collections that account for ethnic-racial themes and authors; and considering “Pretuguese” keywords while indexing, in order to counter exclusion and promote epistemic repair. The authors conclude by advocating for these strategies to steer LIS professional and educational spheres toward contributing to forward an anti-racist society.

Details

Antiracist Library and Information Science: Racial Justice and Community
Type: Book
ISBN: 978-1-80262-099-3

Keywords

Article
Publication date: 17 May 2023

Rita Melo, João Lima, Ana Lúcia Baltazar, Ezequiel Pinto and Sónia Fialho

The purpose is to analyse the nutritional adequacy and carbon footprint of intermediated meals provided to preschool children and primary-level students in a Portuguese…

Abstract

Purpose

The purpose is to analyse the nutritional adequacy and carbon footprint of intermediated meals provided to preschool children and primary-level students in a Portuguese municipality.

Design/methodology/approach

An observational cross-sectional study was conducted with a convenience sampling consisting of school snacks from a Portuguese municipality. The nutritional assessment used food labels and a Portuguese food composition table. The literature review for carbon footprint assessment was conducted by searching for the products under analysis or similar ones.

Findings

The results showed that 80% of snacks have a higher energy value than recommended. The majority of options are below recommendations for protein and fat and above recommendations for carbohydrates. The intermediated meals with more dairy products in composition have the highest carbon footprint. The carbon footprint included the packaging of the products, and it wasn't possible to determine the influence of non-food products.

Research limitations/implications

This study has limitations in the fact that we do not know the carbon footprint of Portuguese products and we had to compare them with others, from different countries, with possibly different types of production.

Practical implications

Intermediate meals are inadequate, and the carbon footprint is higher when the intermediated meals include products of animal origin – the reason why the composition of intermediated meals should be redesigned considering the achievement of these targets.

Social implications

The promotion of intermediated meals that promote the Mediterranean eating pattern contributes to health and well-being and is a vehicle for nutrition education and healthy food consumption in schools.

Originality/value

Many studies have been conducted to analyse the carbon footprint and environmental impact of school meals, but commonly lunch is the meal evaluated and the assessment of intermediated meals' impact is an open field.

Details

British Food Journal, vol. 125 no. 9
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 June 2003

Ana Paula Mena Alberico, Glória Valeria da Veiga, Mirian Ribeiro Baião, Marta Maria Antonieta de Souza Santos, Sônia Buongermino de Souza and Sophia Cornbluth Szarfarc

This study describes the breast‐feeding profile as well as the consumption of iron source foods and vitamin C source foods for both anaemic and non‐anaemic children. A total of…

Abstract

This study describes the breast‐feeding profile as well as the consumption of iron source foods and vitamin C source foods for both anaemic and non‐anaemic children. A total of 500 infants attending two Municipal Primary Health‐Care Centres in Rio de Janeiro were assessed. The prevalence of anaemia was 57.6 per cent. A low probability of consumption of exclusive breast‐feeding at four months was found (9 per cent for anaemic and 12 per cent for non‐anaemic). Further findings showed that the early consumption of cow’s milk, as well as the low probability of consumption and late introduction of beans, liver and green vegetables in the child’s diet, were considered risk dietary factors for iron deficiency anaemia among the evaluated children.

Details

Nutrition & Food Science, vol. 33 no. 3
Type: Research Article
ISSN: 0034-6659

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