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The purpose of this paper is to describe a methodology to measure the circulation area required by a manual or powered wheelchair within a toilet stall and present the range of possible results that can be collected when used in an experimental bathroom setup.

A bathroom environment containing a toilet, grab bars and two transparent acrylic panels suspended on rails to simulate walls was built. Three setups were experimented: 1,500 mm from the walls, 1,500 mm diagonally from the toilet and 1,700 mm from the walls. For each of the participants, markers were placed on the back and on the rear of the wheelchair and one on the toes of the participants. The Vicon® optical motion capture system was used to register the markers’ position in the 3D space.

The methodology proved to be relatively easy to install, efficient and easy to interpret in terms of results. It provides specific points from which it is possible to measure the trajectories of markers and calculate the polygonal projection of the area covered by each participant. The results showed that manual and powered wheelchair users required, respectively, 100 and 300 mm more than the minimum 1,500 mm wall-to-wall area to complete a rotation task in front of the toilet.

These results showed that the 1,500 mm gyration area proposed in the Canadian Code of Construction is not sufficient for manual and powered wheelchair users to circulate easily in toilet stalls. The methodology can provide evidence to support the improvement of construction norms in terms of accessible circulation areas.

The purpose of this paper is to verify whether the horizontal grab bar for the toilet and the bathtub suggested by the Code du bâtiment du Québec conform to users’ preferences. Perceived effort, comfort and safety were considered.

In total, 31 adults and seniors using manual and powered wheelchairs were asked to test different grab bar configurations for both the toilet and bathtub. A questionnaire was designed to evaluate participants’ perceptions and preferences after the trials with each grab bar. Effort was measured using the ten-level Borg scale, while participants’ comfort and safety were assessed with a five-point Likert scale. Participants were finally invited to express an overall personal preference between the two grab bar used in each setup.

Participants showed preference for an L-shaped grab bar for the toilet, and a horizontal grab bar for the bathtub. The authors’ results differ from the recommendations of the barrier-free design standards of the province of Quebec’s construction code, which states that horizontal grab bars should be used for the toilet and bathtub.

This study suggest that despite the limited sample, there is an undeniable need for testing norms for public spaces, whenever is possible and has a direct effect on end-users, before publishing them.

The aim of this study is to analyze the capitals moved in decisions about sustainability in narratives from and referring to Samarco Minerações, S.A. under a perspective guided by Bourdieusian sociology.

Oriented by historicist ontology and historical epistemology, this research is classified as qualitative, descriptive and documentary, with narrative analysis and case study. The selected organization-case was Samarco Minerações, S.A. The documentary sources considered were sustainability reports, social networks channels and news published in Brazilian newspapers of high circulation. The collected information was submitted to the narrative analysis method.

Samarco Minerações, S.A. maintained the sustainability posture before and after the ore tailings dam rupture. The decision models adopted (decentralized) and the moved capitals (economic and technological) after the ecocide revealed a change in the organizational practices in front of a new instability scenario, and the organization’s attempt to reach acknowledgment, legitimacy and power.

The organization was selected because of its involvement in an ecocide. The crime generated economic (suspension of tax collection caused by the organizational inactivity), social (unemployment and deaths) and environmental (iron ore tailings contaminated the region’s ecosystem) impacts.

The greatest value and contribution this paper offers is an alternative intermediary methodological approach using Bourdieusian micro-sociology to analyze narratives based on capitals dynamics and doxa. This theoretical and methodological approach can prove fruitful for further research in sustainability studies on other topics, and even in other fields.

Analisar, bajo orientación de la sociología bourdieusiana los capitales movidos en decisiones sobre sustentabilidade, desde narrativas referentes a Samarco Minerações S.A.

Orientado por una ontología historicista y epistemología histórica, esa pesquisa se clasifica como: cualitativa, descriptiva y documental, con el analisis de narrativa y estudio de caso. La organización elegida fue Samarco Minerações S.A. Las fuentes documentales fueron: informes de sustentabilidad, canales en redes sociales y notícias publicadas en periódicos brasileños de gran circulación. Las informaciones recogidas fueron sometidas al método de analisis narrativa.

La Samarco Minerações S.A. mantuvo la postura de sustentabilidad antes y después del rompimiento de la represa. Los modelos de decisiones adoptados (descentralizado) y los capitales manejados (económico y tecnológico) después el ecocidio, revelaron un cambio en las prácticas organizacionales frente una escena de instabilidad, y el intento de la organización de alcanzar reconocimiento, legitimidad y poder.

La organización fue elegida por su participación en un ecocidio. El crimen generó impactos económicos (interrupción de recaudación de los impuestos causado por la inaticvidad organizacional), impacto social (desempleo y muertes), impacto ambiental (desechos de minério del hierro contaminarón al ecosistema de la región).

El principal valor y contribución que el artículo ofrece es un enfoque metodológico intermedio y alternativo que se utiliza de la microsociología bourdieusiana para analisar narrativas basadas en la dinamica de los capitales y de la doxa. El enfoque teorico metodológico puede ser benéfico para las nuevas pesquisas en los estudios de sustentabilidad, de las narrativas, en otros temas y hasta mismo en otros campos.

Analisar, sob orientação da sociologia bourdieusiana, os capitais movimentados em decisões sobre sustentabilidade, a partir de narrativas da e referentes à Samarco Minerações S.A.

Orientada por uma ontologia historicista e epistemologia histórica, essa pesquisa classifica-se como: qualitativa, descritiva e documental, com análise de narrativa e estudo de caso. A organização selecionada foi a Samarco Minerações S.A. As fontes documentais foram: relatórios de sustentabilidade, canais em redes sociais e notícias publicadas em jornais brasileiros de grande circulação. As informações coletadas foram submetidas ao método de análise narrativa.

A Samarco Minerações S.A. manteve a postura de sustentabilidade antes e após o rompimento da barragem. Os modelos de decisão adotados (descentralizado) e os capitais movimentados (econômico e tecnológico) após o ecocídio, revelaram uma mudança nas práticas organizacionais diante de um cenário de instabilidade, e a tentativa da organização de alcançar reconhecimento, legitimidade e poder.

A organização foi selecionada por seu envolvimento em um ecocídio. O crime gerou impacto econômicos (suspensão de arrecadação de impostos causada pela inatividade organizacional), impacto social (desempregos e mortes), impacto ambiental (rejeitos de minério de ferro contaminaram o ecossistema da região).

O principal valor e contribuição que o artigo oferece é uma abordagem metodológica intermediária e alternativa que se utiliza da microssociologia bourdieusiana para analisar narrativas baseadas na dinâmica dos capitais e da doxa. A abordagem teórico-metodológica pode ser benéfica para novas pesquisas em estudos de sustentabilidade, de narrativas, em outros temas e até mesmo em outros campos.

The purpose of this chapter is first to establish a state of the art about cargo tram, in order to understand its opportunities and constraints. In a second step, the aim is to add an often overlooked spatial dimension in the analysis, which may offer a renewed insight into the issue and extend the understanding of the potential use of urban light rail for freight.

The first step of the analysis is carried out through a study of the literature. In particular, the potential use of cargo tram for the various urban supply chains is evaluated. The aim is to establish a European state of the art on urban light rail use for freight. Then, to concretise these elements and to add an empirical geographical approach, the Brussels situation is studied in detail.

This combination of a theoretical analysis and a field approach of the case of Brussels allows us to lead an original study. Obstacles, opportunities and interest for the implementation of cargo trams are specified. In addition, the use of geographical approach gives a new point of view since most of the publications in this field are based on economic or technical approaches.

This study may help public and private actors involved in urban freight matters, as well as public transport companies, to better understand the issues related to cargo trams. In a context where this transport mode is promoted and discussed in a growing number of cities and urban supply chains, it is useful to get an objective synthesis and a prospective analysis on this topic. This research may also have social implications in the way it helps to define a more sustainable urban logistics.

The originality of this research is related to the combination of a theoretical and empirical approach, to the link that is made between urban supply chains and capabilities of cargo trams and finally to the prospective study on the Brussels case. Indeed, because of the novelty of the topic, there are very few studies, either ex-post or ex-ante.

This chapter investigates the importance of fashion houses in the progressive redefinition of tourism geography within a metropolitan context. The purpose is to highlight how these brands manage both to integrate marginal urban areas into the tourist circuits and to co-construct market-oriented heritage policies. Through the case of Fendi Roma and the EUR district (Rome, Italy), this chapter explores their degrees of involvement in the processes of requalification and estheticization of peripheral urban areas. The study found that the involvement of the luxury brand in Roman urban governance is symptomatic of evolutions in the political strategies pursued by public actors in their relations with private investors.

The purpose of this study is to investigate the influence of firm-specific investor sentiment on Brazilian companies’ accrual-based earnings management between 2010 and 2018. The paper aims to bring deeper insight into the relationship between the investor expectations and managers’ decision-making in an emerging market.

The authors use the quantitative approach and apply a multiple linear regression model to test the relationship among the abnormal accruals, the firm-specific investor sentiment index and the control variables. The final sample includes data from 175 companies, between 2010 and 2018.

These results reveal a negative association between firm-specific investor sentiment and accrual-based earnings management, which could mean that the risk propensity of managers to manipulate earnings increases when they face known losses in the capital market.

The research findings provide a valuable understanding of how emerging capital market expectations can influence managerial decisions, such as accrual-based earnings management. The geographical area of study was limited to only Brazil.

Previous studies on developed markets show that market-wide investor sentiment positively influences accrual-based earnings management. However, the present study shows that the firm-specific investor sentiment index has a significant and negative relationship with Brazilian companies’ earnings manipulation, whereas market sentiment indicates contradictory relationship in previous studies in the country.

El propósito de este estudio es investigar la influencia del sentimiento de los inversionistas a nivel de empresa en la manipulación contable de las empresas brasileñas entre 2010 y 2018. El documento pretende aportar una visión más profunda sobre la relación entre las expectativas de los inversores y la toma de decisiones de los gestores en un mercado emergente.

usamos el enfoque cuantitativo y aplicamos un modelo de regresión lineal múltiple para probar la relación entre las acumulaciones anormales, el índice de sentimiento de los inversores a nivel de empresa y las variables de control. La muestra final incluye datos de 175 empresas, entre 2010 y 2018.

Los resultados revelan una asociación negativa entre el sentimiento de los inversores a nivel de empresa y la manipulación contable basada em acumulaciones, lo que podría significar que la propensión al riesgo de los administradores a manipular las ganancias aumenta cuando enfrentan pérdidas conocidas en el mercado de capitales.

los resultados de la investigación proporcionan una valiosa comprensión de cómo las expectativas de los mercados de capitales emergentes pueden influir en las decisiones de gestión, como la manipulación contable basada en acumulaciones. El área geográfica de estudio se limitó únicamente a Brasil y, en consecuencia, los hallazgos y conclusiones del estudio tuvieron sus límites.

estudios anteriores sobre mercados desarrollados muestran que el sentimiento de los inversores a nivel de mercado influye positivamente en la manipulación contable. Sin embargo, el presente estudio muestra que el índice de sentimiento de los inversores a nivel de empresa tiene una relación significativa y negativa con la manipulación de las ganancias de las empresas brasileñas, mientras que el sentimiento del mercado indica una relación contradictoria en estudios anteriores en el país.

The purpose of this study was to investigate the causal configuration effect of the determinants of tourism entrepreneurship in rural tourism destinations based on the capital framework.

The data for this research were collected from a sample comprising 140 rural enterprise owners in China and analyzed via fuzzy-set qualitative comparative analysis.

All the investigated capital factors were relevant to tourism entrepreneurship, although they only facilitated tourism entrepreneurship when combined. It was observed here that four capital configurations promoted tourism entrepreneurship in rural destinations, highlighting the multiple paths toward rural tourism entrepreneurship. The human and physical capitals of entrepreneurs were key to tourism entrepreneurship.

It is relevant for entrepreneurs and managers to realize that there are multiple strategies for promoting tourism entrepreneurship in rural destinations. The four capital configurations revealed here offer guidelines for evaluating the potential and possibility of rural tourism entrepreneurship. Local managers and governments must prioritize human and physical capitals when the venture capital and resources are limited.

First, the findings of this study deepened the understanding of the factors influencing tourism entrepreneurship using the capital framework. Second, it revealed that capital configurations determined tourism entrepreneurship and that existence and interactions of the various forms of capital affect rural entrepreneurship. Third, this study revealed that the success of tourism entrepreneurship depends on the entrepreneur’s ability to combine the various forms of capital and resources.

本研究旨在基于资本框架研究乡村目的地旅游创业决定因素的因果组态效应。

本研究的数据来源于中国140家乡村企业创业者的样本, 采用模糊集定性比较分析方法(fsQCA)进行分析。

本研究发现所有被调查的资本因素都与旅游创业有关, 但只有将它们结合起来才能产生旅游创业。本文揭示了促进乡村旅游创业的四种资本组态, 反映了乡村旅游创业的多元路径。创业者拥有的人力资本和物质资本在旅游创业中发挥着关键作用。

创业者和管理者需要认识到, 有多种路径可以促进乡村目的地的旅游创业。本研究揭示的四种资本组态可以为评估旅游创业的创业潜力和可能性提供指导。在创业资本和资源有限的情况下, 政府和地方管理者应优先支持人力资本和物质资本。

首先, 我们的研究结果通过资本框架加深了对旅游创业影响因素的理解。其次, 本研究发现旅游创业是由资本组态决定的。各种类型资本的存在和相互作用影响着乡村创业。第三, 本文揭示了成功的旅游创业取决于创业者融合各类资本和资源的能力。

Los datos de esta investigación se recopilaron sobre una muestra de 140 propietarios de empresas rurales en China y se analizaron mediante un análisis comparativo cualitativo de conjuntos borrosos (fsQCA).

El objetivo de este estudio fue investigar el efecto de la configuración causal de los determinantes del emprendimiento turístico en destinos de turismo rural basados en el marco de capital.

Todos los factores de capital investigados son relevantes para el emprendimiento turístico, aunque solo facilitaron el emprendimiento turístico cuando se han combinado. Además, se observó que cuatro configuraciones de capital promueven el emprendimiento turístico en destinos rurales, destacando los múltiples caminos hacia el emprendimiento turístico rural. Los capitales humano y físico de los emprendedores son clave para el emprendimiento turístico.

Es relevante que los empresarios y gestores se den cuenta de la existencia de múltiples estrategias a la hora de promover el emprendimiento turístico en los destinos rurales. Las cuatro configuraciones de capital reveladas aquí ofrecen pautas para evaluar el potencial y la posibilidad del emprendimiento en turismo rural. Los administradores y gobiernos locales deben priorizar los capitales humanos y físicos cuando el capital de riesgo y los recursos son limitados.

Primero, los hallazgos han profundizado en la comprensión de los factores que influyen en el espíritu empresarial turístico que emplea el marco de capital. En segundo lugar, se revela que las configuraciones de capital determinan el emprendimiento turístico y que la existencia y las interacciones de las diversas formas de capital afectan el emprendimiento rural. En tercer lugar, este estudio revela que el éxito del emprendimiento turístico depende de la capacidad del empresario para combinar las diversas formas de capital y recursos.

The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects the earnings conservatism of the firms that adopt them.

Using a conditional earnings conservatism model, the authors compare the conservatism of the firms by periods of using or not using IFRS standards for a sample of 95 listed Chilean firms between 1999 and 2010.

The authors’ results show that conditional earnings conservatism is more pronounced under IFRS standards and suggest that the use of IFRS improves the relevance and reliability of the reported accounting information.

The authors provide new evidence from a Latin‐American emerging market and they shed some light on the potential effect of IFRS implementation for several Latin‐American countries that are in the on‐going process of convergence.

Este artículo analiza si la adopción de las normas internacionales de información financiera (NIIF o IFRS) en el mercado de capitales chileno afecta el conservadurismo de las utilidades de las empresas que las adoptan.

Utilizando un modelo de conservadurismo condicional de las utilidades, se compara el conservadurismo de las empresas pre y post adopción de las normas IFRS para una muestra de 95 empresas que cotizan en el mercado de capitales chileno para el período entre 1999 y 2010.

Los resultados obtenidos evidencian que el conservadurismo condicional en las utilidades es más pronunciado bajo la normativa IFRS y sugieren que el uso de IFRS mejora la relevancia y confiabilidad de la información contable reportada.

Se provee nueva evidencia para una economía emergente y algunas luces acerca del efecto potencial que el proceso de convergencia contable puede tener sobre la calidad de la información financiera para algunos países latinoamericanos.