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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 1 October 2005

Elizabeth Aparecida Ferraz da Silva Torres, Geni Rodrigues Sampaio, Cláudia Moreira Nery Castellucci, Edeli Simioni de Abreu and Marly Augusto Cardoso

Differences in dietary patterns constitute a major component of the environmental changes experienced by immigrant populations, and have been associated with several diseases with…

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Abstract

Purpose

Differences in dietary patterns constitute a major component of the environmental changes experienced by immigrant populations, and have been associated with several diseases with contrasting prevalence rates in the USA and Japan. The Japanese preparations present very colorful dishes, with a wide variety of vegetables with little or no cooking, which preserves the nutritive value of vitamins. The present study was carried out to determine the cholesterol/saturated fat index (CSI) levels of some Japanese dishes using the following equation, developed to calculate the ratio between cholesterol and dietary saturated fatty acids: CSI=(1.01 × saturated fatty acids in g)+(0.05 × cholesterol in mg).

Design/methodology/approach

Fifteen Japanese recipes consumed by Japanese immigrants in São Paulo (Brazil) were prepared and analyzed for chemical composition by AOAC methods, for fatty acids profile (gas chromatography) and cholesterol (colorimetric method).

Findings

Total lipid content (g/100g) ranged from 0.10 to 16.40, with mean±SD values of 2.83±4.10. Cholesterol (mg/100g) ranged from 0 to 166.5, with mean values of 36.90±45.61. CSI values ranged from 0.0 to 9.87, with mean values of 2.76±3.19.

Orginality/value

The habitual intake of Japanese foods available in São Paulo could be useful to achieve a limit of 30 per day for dietary CSI.

Details

Nutrition & Food Science, vol. 35 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 1 December 2005

Edeli Simioni de Abreu, Maria Lima Garbelotti and Elizabeth Aparecida Ferraz Silva Torres

In Brazil, studies on dietary fiber consumption are scarce. The greatest difficulty is to obtain reliable data on the fiber content of foods that are part of Brazilians’ eating…

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Abstract

Purpose

In Brazil, studies on dietary fiber consumption are scarce. The greatest difficulty is to obtain reliable data on the fiber content of foods that are part of Brazilians’ eating habits, which involves adjusting laboratory methodology. It is extremely important to evaluate the average daily fiber intake on a regional basis, considering the heterogeneous eating habits of the Brazilians. The study aims to estimate the average dietary fiber content of meals eaten in “by‐the‐kilo” restaurants.

Design/methodology/approach

The foods used in the preparation of 1,907 meals consumed during one month in four restaurants in the city of São Paulo were studied. Intake, nutritional composition, and fiber analyses focusing on average lunch intakes were performed based on the RDA and SBAN (Brazilian Food and Nutrition Society) recommendations. Intake and nutritional composition results were compared with the values of a control meal theoretically prepared. A total of 40 samples of preparations using fiber‐rich foods were analyzed and their dietary fibers and soluble and insoluble fiber fractions were determined by enzymatic‐gravimetric method.

Findings

The results showed that a lunch meal alone accounts for 69.2 per cent of the SBAN recommendation and 39.5 per cent of the maximum RDA for dietary fiber.

Originality/value

Foods served in “by‐the‐kilo” restaurants proved to be good sources of fiber, and their insoluble‐to‐soluble fiber ratios were similar to the recommendations.

Details

Nutrition & Food Science, vol. 35 no. 6
Type: Research Article
ISSN: 0034-6659

Keywords

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