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Open Access
Article
Publication date: 6 April 2020

Tatiana Aquino Almeida, Cinthya Rachel Firmino de Morais and Antonio Carlos Coelho

Considering that the heterogeneity in the composition of deliberation and management bodies can promote a differentiated impact on earnings distribution policies of companies, the…

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Abstract

Purpose

Considering that the heterogeneity in the composition of deliberation and management bodies can promote a differentiated impact on earnings distribution policies of companies, the purpose of this paper is to examine the marginal influence of female participation on the board of directors and executive board regarding decisions associated with dividend policy in companies operating in Brazil.

Design/methodology/approach

The sample is composed of non-financial companies listed on the B3 Stock Exchange between 2010 and 2015, which encompasses 261 companies (1,084 observations per year). The tests aim at explaining the probability of earnings distribution and the payout level of companies through variables that measure the female presence – considering that the explanatory economic attributes of decisions over dividends are kept under control. The econometric analysis was carried out through the descriptive analysis of the variables and LOGIT and TOBIT tests of inference estimated with fixed effects and meeting all econometric requirements.

Findings

The proportion of women in both deliberative and executive bodies affects marginally the dividend policy of Brazilian companies. The female presence in management bodies contributes to a higher probability of earnings distribution and increase in the payout level; such tendency is moderated when women are in the board of directors; so, we do not reject the hypothesis of female influence on dividend policy decisions in Brazil.

Originality/value

One can find such investigations in foreign environments, but such tests had not been accomplished in Brazil so far. We discuss, therefore, in an unprecedented way, the heterogeneity in deliberative (governance) and executive (management) bodies and its outcomes in strategic decisions made in Brazilian companies, focusing on the female insertion and on fundamental decisions that are related to the relationship among stakeholders, which is the dividend policy per se.

Details

Revista de Gestão, vol. 27 no. 2
Type: Research Article
ISSN: 1809-2276

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: 3 October 2023

Sofia Oliveira and Helena Albuquerque

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in…

Abstract

Purpose

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.

Design/methodology/approach

This case study is based on the reading of the Julio Dinis’ novel An English Family (Uma Família Inglesa), whose storyline takes place in Porto city, Portugal in the 19th century. It used QGIS v. 3.12 software, a geographical information system to identify the places, to produce the maps and to create the itinerary.

Findings

The comparison between the places identified in the novel and the tourist attraction in Visit Porto website revealed that only 6 points in the novel are referenced on Visit Porto website. These points correspond to the ones in the historical city centre of Porto. However, the creation of an itinerary that brings together all the points mentioned by Julio Dinis in his novel, will allow the development of a new touristic itinerary, alternative to existing itineraries in the city and that can be seen as a distinguish offer that allows a different view of the urban space of Porto.

Research limitations/implications

There are some limitations to this study that can be highlighted. First, it was difficult to find the correct location of some points identified in the novel, due to difficulty of finding historical maps with quality of the data. At the same time, as tourist information is dispersed by several sources, and most of those data is not georeferenced, it was time consuming the integration of all the information in the same geodatabase. The choice of the shortest path can also be considered as a limitation, rather than the route followed by the author in the novel, but geographic information systems operates on spatial and temporal scale, which can present a limitation in tourism analysis. In the case of this project, we have chosen the shortest path, assuming that tourist would prefer that.

Originality/value

This research allowed to address two areas of knowledge that are emerging in the study of urban centres as tourist areas: the use of GIS and literary tourism. Despite the fact that there are already articles on this subject, the originality focuses on the approach made around one of the greatest writers of Portugal in the 19th century, allowing to present a tourist itinerary about one of his literary works, and the comparison made between the places identified in the novel and the tourist points identified on the Visit Porto website.

Details

International Journal of Tourism Cities, vol. 9 no. 4
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 10 November 2022

Carlos Guardado da Silva, Luis Corujo and Maria Miguel Duque Perdigão

This study aims to examine the archives’ role in Portuguese public policies from 1976 to 2021, based on an analysis of decision-making and support mechanisms, as well as other…

Abstract

Purpose

This study aims to examine the archives’ role in Portuguese public policies from 1976 to 2021, based on an analysis of decision-making and support mechanisms, as well as other legal and normative instruments (diplomas) associated with relevant policies and legal actions in government programs, major planning options, sectoral programs and legislation.

Design/methodology/approach

The investigation was based on a qualitative methodological framework that follows the document analysis method, consisting of four phases: research; first reading; critical reading and data collection; and analysis and interpretation.

Findings

Survey results identified the presence of the archives on government agendas and supported tracing an evolution in the development and application of measures in this area. Additionally, it was possible to relate these measures to socioeconomic and political contexts and to previously identified reference studies. The conclusion is that the place of archives in Portuguese public policies between 1976 and 2021 was still based in historical and heritage dimensions, excluding the aspect of information management, which was not even included within the concept of archives.

Originality/value

This is an original case study of the state of Portuguese archive policies, compared against reference works such as Couture(1998) and more recent national developments as considered in the works of Silva(2019).

Details

Records Management Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0956-5698

Keywords

Book part
Publication date: 30 November 2022

Annalisa Caloffi and Mauricio Serra

François Perroux was an economist of strong convictions and fruitful ideas. His belief, which was also shared by other eminent development economists of his time, that…

Abstract

François Perroux was an economist of strong convictions and fruitful ideas. His belief, which was also shared by other eminent development economists of his time, that backwardness was not a fate is entirely reflected in his development pole theory, which has a prominent place within the regional development theory. This implies that his theory was highly influential, as evidenced by the fact that strategies based on development poles were implemented around the world, in both developed and developing countries. Although these strategies took different forms, largely depending on the specific contexts in which they were applied, there was a common factor in all of them, which was the importance of the direct use of large-scale investment resources to generate the hoped-for structural changes through accelerated economic growth. Looking carefully at the Italian and Brazilian cases, it should be noted that the development pole strategies had, in addition to the use of heavy investment resources already mentioned, some common characteristics, such as: the focus of attention directed toward the backward regions, specifically the Mezzogiorno region in Italy and the Amazon region in Brazil; the fight against regional disparities within both countries through structural change and the strengthening of backward regional economies as an underlying reason; and the active participation of the State in the drawing up and implementation processes of development poles. This chapter aims at comparing the development pole strategies in Italy and Brazil, highlighting similarities and differences of these experiences in triggering the long-awaited regional development.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on the Work of François Perroux
Type: Book
ISBN: 978-1-80382-715-5

Keywords

Content available
Article
Publication date: 7 June 2011

458

Abstract

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 9 no. 1
Type: Research Article
ISSN: 1536-5433

Article
Publication date: 19 October 2023

Julianna Paola Ramirez Lozano, Kelly Rojas Valdez and Juan Carlos Sosa Varela

This study aims to analyze the effects of microentrepreneurs’ knowledge transfer (KT) on personal improvement (PI) and business improvement (BI).

Abstract

Purpose

This study aims to analyze the effects of microentrepreneurs’ knowledge transfer (KT) on personal improvement (PI) and business improvement (BI).

Design/methodology/approach

The study was developed in two stages: a literature review based on KT and the learning process in microenterprises to have managerial competence and PI and BI to acquire the managerial competence that entrepreneurs need. The second stage was constructing a structural model based on 107 questionnaires and bootstrapping of 5,000 replications of microentrepreneurs who went through a training program (quantitative) and a focus group (qualitative). This study had a mixed approach, exploratory scope and experimental design.

Findings

The research showed real evidence about the performance level of microentrepreneurs when they passed through the process of KT and its impact on PI and BI. This research considers their managerial competencies, and the findings show a relationship between the theory of individual and organizational learning.

Research limitations/implications

This study considered Peruvian microentrepreneurs who participated in a virtual training program that included several courses related to their current environments and topics of interest. The analyzed period covered the years affected by COVID-19.

Practical implications

The model reveals that KT is relevant to PI and BI. Performance was measured regarding growth, income, innovation, productivity and responsibility before and after the program.

Social implications

This research analyzed the need for training microentrepreneurs for personal and private reasons under a COVID-19 scenario to foster their businesses and assume financial responsibilities. This study considered Peru’s reality, a country in which 94.9% of companies are microenterprises. The study revealed that microentrepreneurs improved their personal and professional lives and addressed relevant social problems that affect their environments because of the KT effects.

Originality/value

This study bridges the gap in the literature on how the theory of KT can be applied to entrepreneurs. This study revealed significant findings in terms of PI and BIs. The impact of KT indicates the relevance of managerial competencies related to the performance level obtained in terms of growth, income, innovation, productivity and responsibility.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 5 March 2021

Marcio Pereira Basilio, Valdecy Pereira, Max William Coelho Moreira de Oliveira, Antonio Fernandes da Costa Neto, Orlinda Claudia Rosa de Moraes and Samya Cotta Brandão Siqueira

The database of the Web of Science (WoS) was searched for publications from January 1945–May 7, 2020 on the topic of domestic violence in titles, abstracts and keywords. The…

Abstract

Purpose

The database of the Web of Science (WoS) was searched for publications from January 1945–May 7, 2020 on the topic of domestic violence in titles, abstracts and keywords. The references were analyzed using the R bibliometrix package, and abstracts were analyzed using latent Dirichlet allocation (LDA) with collapsed Gibbs sampling to obtain topics related to domestic violence.

Design/methodology/approach

The aim of the study is to explore and provide an overview of research carried out on domestic violence, in its various aspects, over the past fifty years.

Findings

As a result of the research, the authors can assert that in the last fifty years, 32,298 authors have produced 19,495 documents on the theme of policing strategy and related subjects in 111 countries. Scientific production in this area grows at a rate of 12.81 per year. The United States of America is the leading country in publications with 48.14%, followed by the United Kingdom with 7.57% and Australia with 6.05%. Regarding universities, the highlight is the University of California with 664 publications, followed by the University of London with 515 and the University of North Carolina with 484. As for journals, the highlight is the Journal of Interpersonal Violence, Journal of Family Violence and Violence Against Women, which account for more than 14.32% of all indexed literature. Regarding the authors, the highlight is Campbell J.C and Feder G. Probabilistic topic modeling revealed that 18% of the topics concentrate 90% of all tokens. Topic 1 accounts for 27.9% of the sample and conducts research related to intimate partner violence.

Practical implications

As a practical implication of using the LDA in the bibliographic review, we infer that its capacity to explore large masses of data allows the researcher to explore an infinitely greater amount than the traditional methods of systematic literature review.

Originality/value

The value of these studies is summarized in the presentation of an overview on the theme in the last fifty years, offering the opportunity for other researchers to use this research as a starting point for other analyses.

Details

Data Technologies and Applications, vol. 55 no. 4
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 20 February 2020

Caroline Morito Pereira, Rosley Anholon, Izabela Simon Rampasso, Osvaldo L.G. Quelhas, Walter Leal Filho and Luis Antonio Santa-Eulalia

This article aims to investigate the most applied lean warehouse practices in Brazilian warehouses.

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Abstract

Purpose

This article aims to investigate the most applied lean warehouse practices in Brazilian warehouses.

Design/methodology/approach

To perform this research, three phases were conducted: a literature review, a multiple case study, and an analysis of lean warehouses practices implementation by an engineering committee. Thus, both qualitative and quantitative approaches were used. Additionally, the study has an applied nature, with an exploratory and descriptive character.

Findings

Results showed that regardless of the type of criterion used, the most implanted practices are those that do not involve investments in technology. On the other hand, practices like RFID and Cross Docking systems were not found in any of the operations, which shows numerous possibilities for improvement.

Originality/value

The main contribution of this article is to initiate a debate about the management and productivity of Brazilian warehouses, a theme still little explored by the academic community despite the importance that the logistic scenario represents for Brazil as an emerging country and leader in Latin America, participating actively in several global supply chains.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 1
Type: Research Article
ISSN: 1741-0401

Keywords

Abstract

Details

The Brazilian Way of Doing Public Administration
Type: Book
ISBN: 978-1-80262-655-1

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