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Article
Publication date: 5 September 2008

Enlinson Mattos and Fabiana Rocha

This paper seeks to investigate the role of income‐inequality on the size of local government.

Abstract

Purpose

This paper seeks to investigate the role of income‐inequality on the size of local government.

Design/methodology/approach

First, the paper extends the model proposed by Meltzer and Richard, allowing for spatial interaction in the redistributive in‐kind transfers from the local governments. Second, it estimates the determinants of the size in local government taking into consideration spatial dependence in the variables.

Findings

This model points that the poorer the median voter is, the higher should be the level of local public expenditures, but the spillover effect (spatial effect) in spending is undetermined. Second, using data on Brazilian states public finance, the results suggest a negative relation between expenditures (and tax revenues) and the median voter income, in favor to the model. While both public spending and tax rates exhibit negative spatial correlation (substitute goods), behavioral significance can be attached to the spatial process in public spending but not to the spatial process in the local tax rate.

Originality/value

The paper provides a small extension of the Meltzer and Richard model allowing for spatial interaction and contributes to the empirical debate about inequality and the size of the government presenting the results for Brazil.

Details

Journal of Economic Studies, vol. 35 no. 4
Type: Research Article
ISSN: 0144-3585

Keywords

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Article
Publication date: 23 July 2020

Raylane Oliveira Souza, Ana Beatriz Moura Santos, Fabiana Melo Soares, Fabrine Texeira Santos, Rafael Ciro Marques Cavalcante, Bárbara Melo Santos do Nascimento and Vivianne de Sousa Rocha

Improper levels or excess of iodine may present a greater risk to health, for this reason, this paper aims to assess the iodine content present in salt and estimate the…

Abstract

Purpose

Improper levels or excess of iodine may present a greater risk to health, for this reason, this paper aims to assess the iodine content present in salt and estimate the iodine concentration in school meals in a Brazilian northeast region.

Design/methodology/approach

Six samples of different salt brands sold in the city of Lagarto, Sergipe, Brazil were gathered for analyzing iodate concentration. The amounts of salt added to meals of four schools in the city and the weight of the provided meals were recorded during two consecutive days of gathering, thus obtaining data to estimate the iodine content of these meals. The rest of the meals and the nutritional composition of school meals were analyzed. A questionnaire for participants on the perception of salt was applied. For data analysis, α = 5% was used.

Findings

The iodine concentration in all salt samples followed legislation (15 to 45 mg of iodine/kg of salt), with the average of iodine ranged between 26.5 ± 1.29 and 33.9 ± 2.49 mg/kg (p < 0.001). The estimated iodine content in consumed school meals was 0.025 mg (25 µg), in meals of schools A and C, it was 0.03 ± 0.02 mg, and to schools B and D, it was 0.02 ± 0.01 mg (p < 0.001). Percentages of rest of the meals greater than 10% were found and the assessed food preparation showed low caloric and nutritional values.

Originality/value

The iodine content is in accordance with the salt iodization policy in Brazil, and that the average iodine estimate in school meals was considered adequate for this population.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 18 April 2019

Simone Sehnem, Lucila M.S. Campos, Dulcimar José Julkovski and Carla Fabiana Cazella

The purpose of this paper is to analyze circular business models of Brazilian companies.

Abstract

Purpose

The purpose of this paper is to analyze circular business models of Brazilian companies.

Design/methodology/approach

The authors analyzed 105 business models of adopting companies from the perspective of the circularity of resources. These were classified as analytical sector category, business model design aligned with sustainability, sustainable practices adopted, level of maturity of business models and determinants of the circularity of resources.

Findings

The results show that companies belonging to the service sector predominate, which, above all, offer the virtualization of processes, sharing, ecological products, socially responsible and emphasis on recycling. Of these, 92.38 percent were already aligned with the sustainability assumptions, which contribute decisively to the operationalization in a circular perspective. Therefore, the materialization of the circular economy (CE) in Brazil is occurring, although there is potential for a stronger engagement with the determinants of the CE, especially in the perspective of the biological cycle and in the short cycles of technical levels.

Originality/value

In addition, the authors promote advances in the maturity levels of business models to optimize the optimal level, where processes are predictable, critically analyzed and continuously improved.

Details

Management Decision, vol. 57 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 1 December 2020

Mônica Cavalcanti Sá de Abreu, Fabiana Nogueira Holanda Ferreira, João F. Proença and Domenico Ceglia

This paper aims to investigate how sustainable solutions in the textiles and clothing industry are decided through business-to-business collaboration.

Abstract

Purpose

This paper aims to investigate how sustainable solutions in the textiles and clothing industry are decided through business-to-business collaboration.

Design/methodology/approach

A qualitative and inductive study of the Brazilian textiles and clothing industry is carried out, an industry in which sustainable denim products are increasingly being recognized as subject to competition. The paper adopts a focal net perspective to understand the collaborative arrangements through which firms combine the products they offer as a sustainable solution. Documentary data were collected and in-depth interviews conducted with the top managers of one of the world’s largest denim-manufacturing companies present in the Brazilian market, which is involved in providing sustainable solutions in cooperation with its partners.

Findings

The authors describe the factors that reflect the conditions for generating a sustainable business performance, including a corporate policy that assumes and articulates the responsibility for social interest, core-business stakeholders and regulatory requirements; a sustainable product-service system (S.PSS) based on innovative interactions between the stakeholders in the value production system; relations between stakeholders that promote business sustainability through a dependable value chain characterized by a sense of collaboration and collective actions; and a business model for sustainability that combines economic with social and ecological value creation. These factors help a business establish a more strategic position in the value network, enabling it to capture more value.

Practical implications

Sustainable solutions are developed dynamically and collaboratively within an S.PPS. Managers need to focus not only on tangible products but also on intangible services designed and combined so that they are jointly capable of fulfilling customer’s needs and creating social and ecological value. Managers within the solution provider must develop business models for sustainability that are continually evolving to satisfy the interest in resource-efficiency by actors in civil society, business and government.

Originality/value

The research contributes to the existing literature by applying approaches involving corporate social responsibility (CSR) and strategic nets to the study of the implementation of an S.PSS. Sustainable initiatives and offers developed by an S.PSS are not isolated phenomena but result from collaboration in finding solutions among different actors linked in a strategic net. In this sense, companies need to adjust their business models for sustainability to generate positive economic, social and ecological value and gain credibility for their missions.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Content available
Article
Publication date: 7 May 2019

Wilson Amorim, AndréLuiz Fischer and Fabiana Bitencourt Fevorini

This paper deals with the insertion of workers aged 50 years or more in the Brazilian labor market. Considering this question, the purpose of this paper is to raise…

Abstract

Purpose

This paper deals with the insertion of workers aged 50 years or more in the Brazilian labor market. Considering this question, the purpose of this paper is to raise evidence about the existence of ageism – prejudice against that age range. The paper identifies the characteristics of participation by workers age 50 or older in Brazil’s formal labor market. The paper also identifies whether and how the specific issues of these workers are handled in the individual employment contract, with the human resources management (HRM) policies and practices of a group of companies.

Design/methodology/approach

The study applied a quantitative approach in an analysis of the older population in the Brazilian labor market (Annual Social Information Report (RAIS) database and “MEPT” survey database – 2011/2016). The RAIS data are collected annually by the Ministério do Trabalho e Emprego – MTE, coming from all establishments with or without formal employees, whether statutory (public servants) or private organizations. MEPT survey is an annual study focused on quality of the organizational environment and HRM practices (organizations participate voluntarily). A qualitative approach was applied also in a document content analysis on information about HRM policies and practices based on MEPT companies’ research evidence reports.

Findings

There is evidence of ageism among private companies in Brazil with better HRM. These companies hire proportionally less old workers than the market and their HRM policies and practices scarcely handle with employees. The workers age 50 and over among the workers employed (private and mixed capital companies) have growing participation in the labor market. The profile of these workers is predominantly male, higher level education considering the market average, and working under longer lasting formal contracts comparing all workers combined. People involved in the individual hiring of workers from this age group do not even give this subject much attention.

Research limitations/implications

The specific objective of verifying if and how the specific issues that workers of 50 years and older are dealing; in the individual hiring for work, encountered limitations based on the restricted character of the data presented. In particular, the information related to the best companies (MEPT) is representative only of its own group and thus is restricted to the private sector. Although this cannot be generalized, they offer support for reflections on the subject.

Practical implications

This paper shows how companies with advanced HRM handle with older workers in their policies and practices.

Social implications

This work points out that that the aging of workers will be a problem to be discussed by the companies HRM in the future.

Originality/value

This paper identifies the need to study how companies will deal with the increasing number of older workers.

Details

Revista de Gestão, vol. 26 no. 2
Type: Research Article
ISSN: 2177-8736

Keywords

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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…

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

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Article
Publication date: 5 May 2015

Dong Wang, Hengzhou Xu and Xiaoyan Li

The purpose of this paper is to analyze the impact of local government decision-making competition new urbanization, further to seek measures to weaken the negative effect…

Abstract

Purpose

The purpose of this paper is to analyze the impact of local government decision-making competition new urbanization, further to seek measures to weaken the negative effect of local government decision-making competition.

Design/methodology/approach

This paper first puts forward the three paths which make local government decision-making competition: construction of new-style urbanization, economic development and construction of people’s livelihood and take China’s new-style urbanization as an example, the authors analyzed the internal mechanism of decision making of local government competition which caused by above three paths. Second, using the prospect theory, risk aversion theory and Cournot duopoly model, the authors analyzed how to avoid the local government decision-making competition and how to reduce the harm caused by local government decision-making competition.

Findings

The central government can curb the appearance of local government competition strategy through regulating and controlling the effectiveness of local government protective-investment policy, improving the degree of market competition and punishment coefficient of government decision-making failure and further, the authors can reduce the detriment of decision-making competition between local governments through adjusting the revenue function of local government in the process of new-style urbanization.

Originality/value

New-style urbanization is the main driving force of China’s future economic development, however, in the process of new-style urbanization, because of the “principle-agent” relationship between central government and local government, officials achievements appraisal mechanism and promotion game, they all cause competition between local government decision making, and this will weaken the positive effect of urbanization. Although, there are many researches on horizontal and intergovernmental competition, most researches devoted to how to avoid it from the angle of institutional economics, and the suggestions put forward by these researches are hardly applied. Anyone interested in how to avoid local government decision-making competition and reduce the negative influences of it from the angle of unitary government state’s reality will find this paper valuable.

Details

Kybernetes, vol. 44 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

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