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Article

Ramón Benito Infante, Omar E. Garcia, Andrés Carmona and Carlos J. Rivera

Brush border intestinal disaccharidases (maltase, sucrase and lactase) play an important role in carbohydrate assimilation. These enzymes are located on the brush border…

Abstract

Purpose

Brush border intestinal disaccharidases (maltase, sucrase and lactase) play an important role in carbohydrate assimilation. These enzymes are located on the brush border and may interact with legume seed components such as dietary fiber and polyphenols. The purpose of this paper is to assess the effect of legume dietary fiber on rat disaccharidase in vitro.

Design/methodology/approach

Rat intestinal disaccharidases from Sprague‐Dawley rats fed a basal diet for 21 days were partially purified from intestinal scrapings. Enzyme activities were tested in vitro in the absence and presence of total dietary fiber isolated from Phaseolus vulgaris (Varieties Tacarigua and Montalbán) and Vigna unguiculata (Varieties Unare and Tuy) seeds that differ in fiber and polyphenol content. Dietary fiber was purified using the AOAC method.

Findings

The specific activities of the intestinal brush‐border disaccharidases from rats fed the basal diet were 3.29 ± 0.06, 3.13 ± 0.62 and 0.18 ± 0.04 umoles of glucose released/mg of protein/min for maltase, sucrase and lactase, respectively. Total dietary fiber from the legume tested inhibited both sucrase and maltase. Fiber from the four seeds tested affected sucrase similarly (average inhibition 35 per cent) whereas the fiber residue from P. vulgaris Montalbán was more effective on maltase (26.7 per cent) than that from P. vulgaris Tacarigua (12.2 per cent). Effect of V. unguiculata fibers on maltase was similar and somewhat in between those from P. vulgaris.

Originality/value

These results suggest that dietary fiber, as well as other factors from beans with anti‐physiological effect, such as condensed tannins and fitic acid possibly associated with the dietary fiber, may impair carbohydrate availability and may contribute to the low glycemic index proper of these foodstuffs.

Details

Nutrition & Food Science, vol. 38 no. 4
Type: Research Article
ISSN: 0034-6659

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Article

Rocío Ortiz, Juan Manuel Macias-Bernal and Pilar Ortiz

The purpose of this paper is to present research on vulnerability and service life indexes applied to cultural heritage buildings. The construction and rehabilitation…

Abstract

Purpose

The purpose of this paper is to present research on vulnerability and service life indexes applied to cultural heritage buildings. The construction and rehabilitation industry is concerned with the maintenance of monuments and reducing the economic costs of urgent interventions by taking preventive conservation action in historic cities. By applying a vulnerability index or analyzing the service life of buildings, it is possible to reduce risk and optimize the identification, evaluation and prioritization of urgent monument restoration tasks in a city or a region to establish preventive conservation policies.

Design/methodology/approach

This research sets out the concepts of vulnerability and service life, focusing on their methodologies in comparison with other techniques for building diagnosis, discussing the differences between indexes that measure the vulnerability and service life of buildings.

Findings

The vulnerability of three churches in Seville (Spain) was studied by means of their vulnerability index, based on Delphi analysis, and the service life of these buildings was also assessed, based on artificial intelligence tools. Delphi and artificial intelligence tools allow us to compare and dovetail different scenarios and expert opinions. The degree of each monument’s conservation is defined as its vulnerability index, which is an indirect function of deterioration levels. The service life of buildings, on the other hand, includes the assessment of vulnerability and hazards.

Practical implications

This study is useful for stakeholders, including small and medium enterprises (SMEs) and policymakers, as an important reference on diagnosis, including updated, inexpensive and sustainable methodologies to manage the conservation of monuments, which are easy to implement in developed and developing countries. The application of vulnerability and/or service life indicators is crucial to ensuring the sustainability and improvement of maintenance carried out on cultural heritage buildings.

Originality/value

This study details new approaches based on artificial intelligence and Delphi analysis to prioritize preventive conservation actions in a city or region.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 9 no. 1
Type: Research Article
ISSN: 1759-5908

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Expert briefing

Water decrees.

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Article

Abstract

Details

International Journal of Operations & Production Management, vol. 29 no. 2
Type: Research Article
ISSN: 0144-3577

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Article

Ehsan Daneshyar

This article illustrates the significance of pathways in cultural landscapes. It does so via an in-depth analysis at the paths in the historic community of Masulih…

Abstract

This article illustrates the significance of pathways in cultural landscapes. It does so via an in-depth analysis at the paths in the historic community of Masulih, located in the Iranian province of Gilān. The town of Masulih, including its surrounding landscape, has an inter-connected systems of pathways that serve to tie the area together as coherent whole, making it an excellent site to explore the significance of path systems. On a functional level the neighbourhoods and homes, bazaar, teahouses, mosques, and Imāmzādih, in addition to the grazing lands and paths connect shrines outside the community. However, the paths of Masulih are significant beyond their mere utilitarian function as travel routes. This paper finds that various attributes of the paths are interrelated: the relation of path to topography; the cyclical and seasonal usage of paths; the path's function as connector of the bazaar and tea houses where individuals meet and socialize; paths serve as an stage during the lunar rituals that allows for further socializing; lands near and far are connected by the network of paths. Finally, this paper documents the dynamic connections between paths, landscape, built environment, and individuals in Masulih.

Details

Open House International, vol. 42 no. 4
Type: Research Article
ISSN: 0168-2601

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Article

Shailesh Rastogi, Arpita Sharma and Chetan Padmakar Panse

The purpose of this paper is to explore the determinants of effective teaching–learning (ETL) from students’ perspective in B-schools and build a model for the…

Abstract

Purpose

The purpose of this paper is to explore the determinants of effective teaching–learning (ETL) from students’ perspective in B-schools and build a model for the satisfaction of students of B-schools from teaching–learning processes.

Design/methodology/approach

The study employs the descriptive research design, and the cross-sectional data are collected through a structured questionnaire. Out of 320, 302 accurately filled questionnaires were used for the empirical analysis. The data are collected from the masters of business management (MBA) students. An exploratory factor analysis is applied to appraise factors appropriate for ETL. A confirmatory factor analysis is used to establish reliability and validity of the identified factors. Structural equation modeling (SEM) is applied to empirically test the proposed model for ETL.

Findings

The major findings of the current study are as follows: this paper identifies extracurricular activities (ECA), conducive environment (CE) and project work and practical exposure (PWPE) as the determinants of ETL in MBA Programs. These determinants have been identified individually; however, collectively authors do not find any other study that discusses them. This paper explores a suitable and apt model of ETL through the identified determinants of ETL (ECA, CE and PWPE). This is also a contribution of the paper, which has not been observed by the authors, in the literature.

Research limitations/implications

The scope of the research can be enhanced to the all level of management students and colleges of all sorts can be taken.

Practical implications

Findings of this paper are a long-term plan with a futuristic vision. Determinants affecting ETL will help the administrators and faculty members at the MBA programs to realign their focus for the future.

Originality/value

This study determines three determinants (from the students’ points of view) for the effectiveness of the teaching–learning process in the management (MBA) programs. The determinants in this study are ECA, CE and PWPE. SEM is applied to test the model of ETL and to specify these three determinants (constructs). Decision makers for MBA programs can prudently use the model to bring about transformation in teaching–learning processes in business schools.

Details

International Journal of Educational Management, vol. 33 no. 6
Type: Research Article
ISSN: 0951-354X

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Book part

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…

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

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Article

Javier Jasso, Maria del Carmen Del Valle and Ismael Núñez

The purpose of this paper is to review the contributions of what has been established as Latin American thought, as science, technology, and innovation (STI) in Latin…

Abstract

Purpose

The purpose of this paper is to review the contributions of what has been established as Latin American thought, as science, technology, and innovation (STI) in Latin America have been strongly related to development.

Design/methodology/approach

The analysis method is based on the review of a group of Latin American and Latinoamericanista (Latin Americanist) authors who were selected on the basis of their contributions to the explanation and proposals of public policy related to STI. The following are some of the questions that guide the analysis. How much has STI in Latin American thought contributed to the development theory? Given the fact that there are other dominant mainstreams, can we say that Latin American thought is still relevant?

Findings

The main conclusion of this work is that Latin American thought is still applied to current Latin American development discussions. This can be proven by the creation of particular concepts and analytical frameworks such as structural heterogeneity, development styles, authentic and spurious competitiveness, Sabato’s Triangle, the centre-periphery model, and STI policy practices.

Originality/value

This paper gathered contributions and categorised them into three dimensions: state participation (intensity, composition), industrialisation as the impulse for development, and instruments and public policy actions that can be implemented or have already been implemented.

Propósito

El propósito de este trabajo es el de reflexionar sobre algunas aportaciones provenientes de lo que hemos denominado pensamiento latinoamericano en relación con la innovación, la ciencia, la tecnología y su relación con el desarrollo.

Diseño/metodología/enfoque

El método de análisis se basa en la revisión de un conjunto de autores latinoamericanos y latinoamericanistas que hemos seleccionado con base en sus aportaciones para la explicación y sus propuestas de política pública en relación con la CTI. Algunas preguntas que guían nuestro análisis son las siguientes: ¿en qué medida el pensamiento latinoamericano en CTI ha contribuido a la teoría del desarrollo? y ¿dada la existencia de otros enfoques que predominan como pensamiento único, podemos hablar de una vigencia del pensamiento latinoamericano?

Conclusiones

La principal conclusión de nuestro trabajo es que hay un pensamiento latinoamericano vigente que ha sido y aún es un referente actual para la discusión del desarrollo en la región latinoamericana, como lo muestran la creación de conceptos y esquemas analíticos como los de heterogeneidad estructural, estilos de desarrollo, la competitividad auténtica y espuria, el Triángulo de Sábato, centro-periferia, así como estrategias de política en CTI.

Originalidad/valor

Como parte del marco analítico hemos agrupado al conjunto de aportaciones en tres direcciones: a) la participación del Estado (intensidad, composición); b) la industrialización como impulso al desarrollo y c) los instrumentos y medidas de política pública a implementar o que han sido implementados.

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Article

Shiou-Yun Jeng, Chun-Wei Lin, Ming-Lang Tseng, Korbkul Jantarakolica and Raymond Tan

This study develops an integrated zero waste discharge planning approach for improving resource efficiency in a pulp-and-paper manufacturing firm.

Abstract

Purpose

This study develops an integrated zero waste discharge planning approach for improving resource efficiency in a pulp-and-paper manufacturing firm.

Design/methodology/approach

The objectives of this study are to (1) identify the environmental, technical and social metrics in resource efficiency; (2) utilize fuzzy multi-objective programming and the hybrid particle swarm optimization algorithm to solve the fuzzy problem; and (3) develop an assessment for resource efficiency improvement in an industrial case study.

Findings

The findings demonstrate the superiority of hybrid particle swarm optimization algorithm in generating optimal results for a pulp-and-paper manufacturing firm.

Practical implications

The findings demonstrate the superiority of hybrid particle swarm optimization algorithm in generating optimal results for a pulp-and-paper manufacturing firm.

Originality/value

Resource efficiency is a multi-objective problem in an uncertain environment. In particular, zero waste discharge planning involves minimizing the total cost and maximizing the waste material recovery rate, wastewater reuse, and waste heat recovery.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

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Article

Ajit Dayanandan, Han Donker, Mike Ivanof and Gökhan Karahan

The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in…

Abstract

Purpose

The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe and across the world. The study investigates the impact of IFRS on income smoothing and earnings management in different geographic regions under different legal origins and disclosure environments.

Design/methodology/approach

To measure income smoothing in the pre- and post-IFRS periods, the authors use the coefficient of variation and the panel unit root model proposed by Im et al. (2003) for testing whether net income is stationary throughout the sample period. The study uses a dynamic panel estimation framework, as it captures the dynamics of IFRS on discretionary accruals efficiently. Discretionary accruals are used to measure earnings management.

Findings

The results suggest that the adoption of high quality standards, such as IFRS, reduces income smoothing and earnings management. In addition, the study finds that earnings management has decreased in the post-IFRS period, in particular, for French and Scandinavian civil law countries, but not for German civil law countries and common law countries. The latter can be explained by the fact that common law countries have strong investor protection laws, strict law enforcement and high disclosure levels of financial information. The study also finds empirical evidence that the adoption of IFRS reduces earnings management in countries with high levels of financial disclosure. Overall, the study shows that the adoption of IFRS improved the quality of financial reporting.

Originality/value

This study is useful for accounting standard setters across the world, including those countries that have not yet decided to adopt IFRS. The study contributes to the literature by examining the adoption of IFRS in income smoothing and earnings management under different legal regimes and disclosure environments by using advanced empirical methodologies.

Details

International Journal of Accounting and Information Management, vol. 24 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

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