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This paper presents a conceptual framework for managing the process of systematically deriving improvement actions from customer expectations and strategic decisions through business processes, and prioritising improvement actions that will most contribute to strategic objectives. It proposes the use of management practices and concepts such as business process mapping, performance measurement and benchmarking. After some introductory theoretical background, the proposed framework and a set of steps to guide the implementation of such an approach are presented and detailed. Finally, a case study is presented to illustrate the validity of such an approach and some considerations are made based on the potential benefits and limitations of this proposal.

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.

This chapter restates the purpose of the three-volume series and discusses themes that reoccur in chapters and sections of Part B, which first appeared in chapters and sections of Part A of the series. While Part A of the three-book set focused on pedagogies of teacher selection, reflection, narrative ways of knowing, identity, and mentoring and mediation, Part B of the three-volume series centers on pedagogies of preservice teacher leadership, diversity, parents and family, social justice, and technology. Ideas having to do with traveling stories, the theory-practice split, and the praxical nature of pedagogies are taken up. To conclude, the model for traveling pedagogies, which was first proposed in Part A of the series, once again appears, with a few sub-themes added from International Teacher Education (Part B), which support the already identified framework in International Teacher Education (Part A).

This chapter investigates the political and economic contexts of the controversy about the causes of the increase of income concentration in Brazil during the 1960s. That was the most important economic debate that took place under the military dictatorship that ran the country from 1964 to 1985. The perceived sharp increase in income inequality posed a challenge to the economic legitimation of the military regime, which had by the early 1970s achieved high rates of economic growth. This chapter discusses the apparent paradox of relatively open economic debate during a period of political repression, as well as its international dimension as reflected in the role played by institutions such as the World Bank.

In recent years, we have seen a paradox. No matter how much the government strives to incorporate technology into classrooms as a learning resource for students, both national and international reports prove that this is a difficult aim to achieve purpose. Training both preservice and in-service teachers is vitally important for technology to become part of everyday school life. But to achieve this, we must move away from the techno-centric focus of technology. This chapter analyzes the importance of focusing on implementing technologies in the learning activities that teacher-trainers design to prepare preservice teachers. We describe seven types of activities: assimilative, informative management, applicative, communicative, productive, experiential, and evaluation. All of these technology-based learning activities, organized in learning sequences, potentially help teachers to come to terms with technological knowledge in their pedagogical content area.

This study aimed to identify the determinants of farmers' participation in agricultural information-sharing digital groups and their impacts on farm performance.

Primary data of the 2015/2016 crop year collected from 175 cattle farmers were analyzed using descriptive statistics and econometric models. Farmers who had smartphones and participated in social groups/applications, especially those created to exchange agricultural information, were considered adopters of the technology.

A Poisson hurdle model showed that farmers' decision to participate in agricultural information-sharing digital groups is determined by schooling, age (negative effect) and use of tools for planning production. The intensity of participation is affected by risk propensity, interaction with specialist advisors, use of tools for planning production and participation in cooperatives. The authors also found empirical evidence that farmers' participation in agricultural information-sharing digital groups positively affects farm income per hectare.

The results of this study are important for accelerating the diffusion of low-cost digital technologies, which are powerful tools for improving farmers' sharing and access to valuable information in real time and in locations far from urban areas.

To the best of the authors’ knowledge, this is the first empirical analysis of the adoption and impacts of agricultural information-sharing digital groups/applications by Brazilian cattle farmers. The diffusion of simple digital technologies is important for reducing heterogeneity and increasing the efficiency of cattle production.

This paper aims to analyse the volatility of the fixed income market from 11 countries (Brazil, Russia, India, China, South Africa, Argentina, Chile, Mexico, USA, Germany and Japan) from January 2000 to December 2011 by examining the interbank interest rates from each market.

To the volatility of interest rates returns, the study used models of auto-regressive conditional heteroscedasticity, autoregressive conditional heteroscedasticity (ARCH), generalized autoregressive conditional heteroscedasticity (GARCH), exponential generalized autoregressive conditional heteroscedasticity (EGARCH), threshold generalized autoregressive conditional heteroscedasticity (TGARCH) and periodic generalized autoregressive conditional heteroscedasticity (PGARCH), and a combination of these with autoregressive integrated moving average (ARIMA) models, checking which of these processes were more efficient in capturing volatility of interest rates of each of the sample countries.

The results suggest that for most markets, studied volatility is best modelled by asymmetric GARCH processes – in this case the EGARCH – demonstrating that bad news leads to a higher increase in the volatility of these markets than good news. In addition, the causes of increased volatility seem to be more associated with events occurring internally in each country, as changes in macroeconomic policies, than the overall external events.

It is expected that this study has contributed to a better understanding of the volatility of interest rates and the main factors affecting this market.

Este estudio analiza la volatilidad del mercado de renta fija de once países (Brasil, Rusia, India, China, Sudáfrica, Argentina, Chile, México, Estados Unidos, Alemania y Japón) de enero de 2000 a diciembre de 2011, mediante el examen de las tasas de interés interbancarias de cada mercado.

Para la volatilidad de los retornos de las tasas de interés, se utilizaron modelos de heteroscedasticidad condicional autorregresiva: ARCH, GARCH, EGARCH, TGARCH y PGARCH, y una combinación de estos con modelos ARIMA, comprobando cuáles de los procesos eran más eficientes para capturar la volatilidad de interés de cada uno de los países de la muestra.

Los resultados sugieren que para la mayoría de los mercados estudiados la volatilidad es mejor modelada por procesos GARCH asimétricos —en este caso el EGARCH— demostrando que las malas noticias conducen a un mayor incremento en la volatilidad de estos mercados que las buenas noticias. Además, las causas de una mayor volatilidad parecen estar más asociadas a eventos que ocurren internamente en cada país, como cambios en las políticas macroeconómicas, que los eventos externos generales.

Se espera que este estudio contribuya a un mejor entendimiento de la volatilidad de las tasas de interés y de los principales factores que afectan a este mercado.

Ingreso fijo, Volatilidad, Países emergentes, Modelos ARCH-GARCH

Artículo de investigación

The purpose of this paper is to research for possible interconnection of the Greek terrorist organization “November 17” with the international terrorist Ilich Ramirez Sanchez or “Carlos the Jackal.”

In this research are discussed documents, visits by Carlos and his team to Greece, operational support through training and supply of weapons to “ELA” and “November 17,” attacks on foreign service targets in Greek territory, reports of close people working with Greek terrorist organizations, terrorist proclamations and interrogation of Carlos.

Available data indicate their cooperation and their terrorist murderous activity in Greece, which of course needs deeper investigation. “Carlos the Jackal” acted and cooperated in Greece with the two major terrorist organizations, “ELA” and “November 17,” causing material damages and murders.

The research is useful for government authorities, law authorities and offices and the democratic society as a whole.

To the best of the author’s knowledge, this is the first study examining the specific topic.