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This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Ceará, during the period 2012–2021.

The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology “Internal Environment” component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.

Existence of management practices that corroborate the essentiality of internal control in Ceará.

The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.

Contributions on control on constitutional-legal bases for other Brazilian Federation States.

Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.

The originality of the research is in demonstrating the essentiality of internal control in the State of Ceará, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.

This paper considers locating congested fast charging stations (FCSs) and deploying chargers in a stochastic environment, while the related studies have predominantly focused on problems in deterministic environments. Reducing the inconvenience caused by congestion at FCSs is an important challenge for FCS service provider. This is the underlying motivation for this study to consider a problem for FCS network design with the congestion restriction in a stochastic environment. We proposed a maximal coverage problem subject to budget constraints and a congestion restriction in order to maximize the demand coverage. With the derivation of the congestion restriction in the considered stochastic environment, the problem is formulated into an integer programming model. A real-life case study is conducted and managerial implications are drawn from its results.

This study aims to measure the intensity of innovation in the Brazilian food sector and compares it to other manufacturing sectors in the country.

The authors used economic and financial data provided by the annual survey of industry [Pesquisa Industrial Anual (PIAs), in Portuguese] and other supporting data provided by the survey of innovation [Pesquisa de Inovação (PINTEC), in Portuguese] and the classification of technology intensity (TI) proposed by the Organization for Economic Co-operation and Development. The authors subsequently applied the Malmquist index in addition to the data envelopment analysis to measure innovation.

The results reveal that the Brazilian food sector is classified as a sector with low TI and investment in research and development (R&D), which represents one of the lowest rates when compared to other sectors. Thus, the Brazilian food sector is far from achieving its full potential. Nevertheless, the authors noticed that the sugar refinery industry showed an evolution in its technology frontier and presented a frequency of innovation similar to the average of high-tech industries.

This study contributes to the debate on innovation in the food sector, emphasizing the need to accomplish higher investments in R&D to increase the productivity of the sector.

The purpose of this paper is to present the construct of social intra-organizational connection (SIC). This construct reflects the extent to which a focal actor believes his alters present behaviors of social inclusion in relation to himself. This assessment compares the ego’s expectations of being included and the behavior of inclusion performed by those alters with whom the actor has more frequent interactions. The effects of this construct are tested in the organizational domain regarding the intention to leave, in the domain of co-workers regarding cooperation and in the family domain regarding work–family conflict.

The survey data were collected from 380 Brazilian workers.

The results confirmed the effects of SIC in the relational domain of the organization through the variation in the focal actor’s intention to leave. In the sphere of coworkers, the effects of SIC were found in the variation of the degree of cooperation. In the family sphere, SIC had an influence upon the intensity of the work–family conflict.

The research indicates that the behavior of making direct contacts and more frequent interactions by the focal actor extends to other relational spheres through the transitions of the organizational member between the domains of organization, coworkers and family. This paper draws attention to the need to consider the local networks, both within and beyond the organization, and their effects on each other.

The ideal self has had a place in management literature in recent years with reference to identity and role change. However, except for a JMD article in 2006, there has been little theorizing on the ideal self, which is often treated as a static construct. The purpose of this article is to update and refine the concept and explain the dynamic nature of the construct.

This conceptual paper is based on a review of the recent management and psychology literature related to the ideal self and its components.

The authors propose a dynamic theory of the emerging ideal self and delineate how its components evolve over time.

The ideal self, or one's personal vision, is a major motivator of learning and change and the sustainability of such efforts. The time dynamic theory would encourage and guide longitudinal research using better variables and measures as well as help in conceptualizing the role of socialization, social identity and life/career stages.

With a better theory of the ideal self, trainers, consultants, coaches and teachers can help people update their deep sense of purpose and the sustaining driver of learning and change the ideal self. It could help people and organizations address a major determinant of engagement.

This theory offers a temporal understanding of how the ideal self can motivate learning and change at different life and career eras, which can help in designing future research on identity-related transitions.

The aim of the study was to determine the region brand’s strength by measuring the awareness of the regional brand elements, associations and the perception of the region’s promotional activity in the corporate customers’ group.

To obtain the necessary data, this study conducted computer-assisted web interviewing on a sample of 151 small and medium-sized enterprises (SMEs) registered in the Mazowieckie Voivodeship and engaged in furniture production and food and beverage production. Statistical data analysis included Pearson and Spearman’s rank correlation and chi-square tests.

The survey showed a high number of brand associations with the region of Mazovia, but the level of brand recognition was low. The awareness of the region’s logo among SMEs shows the strongest correlation with the belief that promotional activities increased the scope of company operations. Moreover, this evidences the perceived utility of the brand among those customers.

The regional authorities should invest more in the frequency of promoting the region among certain strongly engaged user groups to increase their brand awareness level. Furthermore, local authorities should try establishing an umbrella brand that would cover several sub-brands promoting separate industries in the region.

To the best of the authors’ knowledge, this is the first study in Poland that focused on regional branding effects among entrepreneurs and using a quantitative method. The relationship between the studied entrepreneurs’ willingness to use the Mazovia brand and their range of operations indicates that some enterprises already enjoy greater trust thanks to the brand, which increases their loyalty toward the region.

Food and beverage (F&B) small and medium-sized enterprises (SMEs) must diversify their markets and obtain predictable sources of revenues to withstand difficult and volatile periods such as the post-pandemic geopolitical scenario, recently burdened by the Russian-Ukrainian conflict. On the other hand, another strand of the literature suggests that public procurement could be considered a great source of income, enabling solid contracts, revenues and cash-flow stability. Therefore, this paper aims to explore the role of public procurement, the adoption of e-commerce platforms and their interactions in affecting the exporting performances of SMEs operating in the F&B sector.

The study retrieves data from 2,186 Italian F&B manufacturing SMEs relying on Margò by Cribis database. Therefore, it conducts a structured equational model (SEM) to test the developed hypotheses empirically.

The findings reveal that digital selling platforms positively affect exports, whereas public procurement negatively affects F&B SMEs exports. Nonetheless, findings underline that the interaction between public procurement and the adoption of digital selling platforms dampens public procurement's negative effects on exports.

This study brings an original contribution to the F&B literature by conducting empirical research on an extensive sample of firms from one of the most influential countries in the F&B vertical, Italy, with officially registered data. More importantly, to the best of the authors' knowledge, this study pioneers the investigation of the relationship between public procurement and e-commerce platforms in affecting F&B SMEs' export performances.

The paper aims to introduce social marketing (SM) as a tool to overcome the low cultural participation, a problem of the arts and culture sector that has worsened in the post-pandemic scenario.

The study uses a multidisciplinary literature review (SM, museum marketing, museology and cultural policy) to address the problem of museums and other cultural heritage institutions, at both the macro-level (prevailing cultural policies and antecedents, barriers and consequences to cultural participation) and micro-level (challenges faced by museums in the 21st century and marketing as a management instrument).

The downstream, midstream and upstream approaches can be used to design and implement SM interventions intended to address the problem of low cultural participation in museums. The three approaches should be considered holistically, with their synergetic and recursive effects.

Due to its introductory and conceptual nature, the study provides a comprehensive intervention framework to be used as a platform for future theoretical and empirical research. Further investigations may expand on the specificities of each approach (down, mid and upstream) and extend the framework to other nonprofit cultural institutions beyond museums, such as libraries and archives, cultural heritage sites and theater, music and dance companies.

The paper proposes a comprehensive SM intervention framework that integrates three interdependent approaches (downstream, midstream and upstream).

The paper provides a starting point for the holistic application of SM in the arts and culture sector. It also encourages researchers, cultural policymakers and cultural heritage professionals to investigate, design and implement SM programs that better understand, expand and diversify the audience and strengthen the legitimacy and relevance of cultural actors and activities to transform them into inclusive, accessible and sustainable institutions.

Petroleum hydrocarbons are naturally occurring flammable fossil fuels used as conventional energy sources. It has carcinogenic, mutagenic properties and is considered a hazardous pollutant. Soil contaminated with petroleum hydrocarbons adversely affects the properties of soil. This paper aim to remove pollutants from the environment is an urgent need of the hour to maintain the proper functioning of soil ecosystems.

The ability of micro-organisms to degrade petroleum hydrocarbons makes it possible to use these microorganisms to clean the environment from petroleum pollution. For preparing this review, research papers and review articles related to petroleum hydrocarbons degradation by micro-organisms were collected from journals and various search engines.

Various physical and chemical methods are used for remediation of petroleum hydrocarbons contaminants. However, these methods have several disadvantages. This paper will discuss a novel understanding of petroleum hydrocarbons degradation and how micro-organisms help in petroleum-contaminated soil restoration. Bioremediation is recognized as the most environment-friendly technique for remediation. The research studies demonstrated that bacterial consortium have high biodegradation rate of petroleum hydrocarbons ranging from 83% to 89%.

Proper management of petroleum hydrocarbons pollutants from the environment is necessary because of their toxicity effects on human and environmental health.

This paper discussed novel mechanisms adopted by bacteria for biodegradation of petroleum hydrocarbons, aerobic and anaerobic biodegradation pathways, genes and enzymes involved in petroleum hydrocarbons biodegradation.

The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit.

Using the firm-level SME data from 35 European countries, religion and cultural factors of Hofstede and Schwartz, the authors provide new evidence on the determinants of the cross-country variation in trade credit.

The results indicate that religion and national culture are associated with trade credit. The authors find that the levels of trade credit are higher in Catholic countries than in Protestant ones and that peoples’ religiousness has an impact on trade credit only in Catholic countries. The authors also find that Hofstede’s cultural dimensions, such as power distance and uncertainty avoidance, are positively associated with trade credit.

Overall, authors’ findings indicate that religion and national culture are important determinants of trade credit management, and that the association between commonly used cultural values and trade credit depends on the religious, legal, and financial environment.

To the best of authors’ knowledge, this is the first study to research the relationship between national culture and trade credit.