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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.

The purpose of this paper is to present the innovation management program (IMP) (FAZ Program) and analyze its results according to the public policy goals that support it (Pró-Inova) suggesting improvements.

Intensive-direct-observation method in 43 companies; systematic data gathering and analysis (172 meeting documents); and innovation maturity diagnostics in 30 companies between August 2013 and May 2016.

The FAZ Program success rate according to the Pró-Inova goals achieved 81 percent. The percentage of completion of FAZ activities decreases during its implementation from 100 percent (strategic module) to 74 percent (management module) and ending at 46 percent (project module). The maturity for innovation of these committees/teams is decisive for those percentages. Companies whose maturity for innovation of the strategic committee and the organizational team are above average or excellent have, respectively, 1.8 and 1.7 times greater probability of implementing the program successfully.

The FAZ Program represents only 4 percent of the programs supported by Pró-Inova. The innovative products, processes and businesses produced by the FAZ Program implementation are not measured. These innovations usually happen several years after an innovative management models implementation.

The maturity for innovation diagnosis is useful both to evaluate the company’s innovation capacity and to predict its chances of implementing the program successfully. Adjusting the structure of the model (e.g. PDCA cycle for the organizational module) and improving the program’s implementation (e.g. ensure management module resources and maturity for innovation capacity) can increase the program’s success rate.

Previous research works on IMPs supported by Pro-Inova focus on describing their methodology or benefits. The results allow answering what and how one of these programs offers in a return to the public innovation support received.

To describe water absorption by the rice grains over time, diffusion and empirical models were used. Also, an optimization software was developed in this study to determine parameters and their uncertainties for the diffusion models (LS Optimizer, for partial differential equations). Parameters (and their uncertainties) for empirical models were determined by LAB Fit Curve Fitting Software.

Heat and mass diffusion phenomena are found in various processes of technological interest, including pasteurization, drying and water immersion of agricultural products, among others. The objective of this work was to study the process of water absorption by rice grains with and without husk, using diffusion and empirical models to describe the absorption kinetics. Rice grains were immersed (approximately 10 g for each experiment) in drinking water maintained at constant temperatures of 28, 40 and 50 C. In the experiments, the water contents absorbed by rice grains over time were obtained by the gravimetric method.

Among empirical models, Peleg was the most satisfactory to describe the kinetics of water absorption by rice without husk, while the Silva et alii model had the best statistical indicators for rice with husk. It was also verified that a diffusion model with boundary condition of the first kind showed the best (or equivalent) results in the description of all processes of kinetics of water absorption by rice grains, with and without husk. For grains without husk, the effective mass diffusivities were (1.186 ± 0.045) × 10⁻⁹, (1.312 ± 0.024) × 10⁻⁹ and (2.133 ± 0.028) × 10⁻⁹ m² min⁻¹, for the immersion temperatures of 28, 40 and 50C, respectively. For grains with husk, diffusivities were (0.675 ± 0.011) × 10⁻⁹ and (1.269 ± 0.017) × 10⁻⁹ m² min⁻¹, for temperatures of 28 and 50 C, respectively.

This work developed a solver for the diffusion equation in cylindrical geometry and presented the LS Optimizer software developed to determine differential equation parameters through experimental data sets.