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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 twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets of Portuguese dairy farms after the adoption of the Portuguese Accounting Standardization System. Second, it presents an innovative valuation model to assess the fair value of dairy herds.

The paper conducts a multiple case study at dairy farms in the central region of Portugal which had adopted the new Accounting Standardization System. Data were captured through interviews to assess how dairy farms were using the new valuation criteria required by this recent accounting frame of reference. A proposal for a model to measure fair value is presented.

Main findings indicate that market values for dairy production animals are inconsistent, reducing financial information comparability levels. To solve these problems, the authors propose a new model to assess fair value based on the net present value (NPV) of future cash-flows. This is a possible method to measure bovines that are in a breeding stage and it will assure the comparability of financial statements among dairy farms.

The study is confined to one case study and one country, not allowing generalization.

Results indicate the need to harmonize one possible method for measuring cattle that are in a breeding stage. In order to overcome these shortcomings, a model was designed to calculate the fair value of dairy production based on the NPV of future economic benefits.

Health-care professionals are caring for patients in unprecedented circumstances during the COVID-19 pandemic, dealing with scarce resources, higher demand and uncertain outcomes. In this context, the purpose of this study is to explore the views of health-care professionals regarding their work conditions and perceived impacts of the pandemic on their health, as well as the role of resilience and improvisation in face of the new challenges.

This exploratory and qualitative study carried out semi-structured interviews with eleven health-care professionals from three Brazilian states that have been working in intensive care settings during the pandemic.

The pandemic has posed a great personal and professional burden on the professionals, impacting their physical and mental health. It also has required them greater resilience and improvisation capabilities to adequately perform work-related activities.

In addition to individual-level attitudes, the results suggest that aspects in the government, society, personal relationships and providers domains influence the effects of the pandemic on the health-care professionals and how they cope with the ongoing crisis. Such a multifactorial approach should therefore be considered by health managers.

With no similar effort identified, this study emphasizes the relevance of discussing the pandemic burden on frontline professionals and intends to be useful for health practitioners, managers, academics and policymakers.

Baru is a fruit of the Brazilian Cerrado, important to the local economy and social culture. The use in food formulation is due to it being highly available and its nutritional profile; however, the changes in the texture of products are still unclear. In this study, an experimental design was conducted to develop cakes by replacing different levels of wheat flour with baru nut flour, and comparing them.

Cakes were developed with 20, 40, 60, and 80 replacement of wheat flour by baru nut flour and compared with standard formulation (100% wheat flour). The physical-chemistry composition of the flour, nutritional composition of the cakes and texture profile analysis were evaluated.

Baru nut flour showed greater protein, lipids, and ash than wheat flour, and this result was also observed in the cakes developed. The cake with 80% of almond baru flour showed an increase of 60.3% in protein. The texture profile analysis showed that the addition of baru nut flour affected the texture of products. The cakes showed more hardness and chewiness; however, the springiness and cohesiveness were decreased.

The findings of this study demonstrate that baru nut flour is a great option as a new ingredient for bakery products, due the increase of protein. This is the first study analyzing the effect of baru nut flour addition on the texture profile of bakery products. These results can orientate future studies, especially sensory assays.

The purpose of this paper is to propose a model to evaluate the degree of intellectual capital (IC) maturity into organizations.

This is a qualitative, applied research designed as an exploratory and descriptive investigation. It employs a case study to apply the intellectual capital maturity model, which is developed from the literature review. The Proknow-C method of systematic literature review is the procedure adopted for the literature review in Scopus, Science Direct and Web of Science databases. In total, 21 IC constructs were derived from such review and assessed by 18 reviewers (judges).

In the scientific literature, IC is mainly viewed as a resource or set of resources an organization for the creation of competitive advantage and value. Using the information gathered about different views on IC, this study proposes a construction of the theoretical model, based on the models of the capability maturity model–Software Engineering Institute and Asian Productivity Organization–Knowledge Management, the management model and the application protocol.

This research offers view on the nature of the concept of IC showing (IC) as a business asset through maturity scale. The analysis of the concept of IC is focused at organizational and dimensional levels.

This study contributes to the further development of the concept of IC regarding its measurement in organizations through the maturity scale.

The purpose of this paper is to present an overview of functional properties of the polysaccharide-based component and their application in developing edible film and coating for the food processing sector.

In this review study, approximately 271 research and review articles focusing on studies related to polysaccharide-based components and their film-forming properties. This article also focused on the application of polysaccharide-based edible film in the food sector.

From the literature reviewed, polysaccharide components and components-based edible film/coating is the biodegradable and eco-friendly packaging of the materials and directly consumed by the consumer with food. It has been reported that the polysaccharide components have excellent properties such as being nontoxic, antioxidant, antimicrobial, antifungal and with good nutrients. The polysaccharide-based edible film has lipid and gas barrier properties with excellent transparency and mechanical strength. In various studies, researchers worked on the development of polysaccharide-based edible film and coating by incorporating plant based natural antioxidants. This was primarily done for obtaining improved physical and chemical properties of the edible film and coating. In future, the technology of developing polysaccharide-based edible film and coating could be used for extending the shelf life and preserving the quality of fruits and vegetables at a commercial level. There is more need to understand the role of edible packaging and sustainability in the food and environment sector.

Through this review paper, possible applications of polysaccharide-based components and their function property in the formation of the edible film and their effect on fruits, vegetables and other food products are discussed after detailed studies of literature from thesis and journal article.