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With the growing popularity of social media, it has become common practice for consumers to write online reviews to share their opinion and experience as well as consider others' reviews to inform purchase decision-making. This study investigated how online review sentiments towards four key aspects (food, service, ambience and price) change after a restaurant is awarded a Michelin Star to shed light on how the award of a Michelin Star affects online reviews as well as what factors contribute to positive online restaurant reviews.

The authors conducted a sentiment analysis of online restaurant reviews on TripAdvisor. A total of 8,871 English-written reviews from 87 restaurants located in Europe were extracted using a web crawler developed by Beautiful Soup, and data were then processed using Semantria.

The study findings revealed that overall sentiments decreased after restaurants were awarded a Michelin Star, in which service sentiment was the most affected aspect, followed by food and ambience. Yet, price sentiment showed a prominent increase. This provides valuable insights for Michelin-starred restaurant operators and owners to create a unique and compelling gastronomic experience that triggers positive online reviews.

The results of this study argue that consumers tend to hold higher expectations for this type of upscale restaurants given its recognition and quality assurance, so they are more likely to have negative feelings when their expectations are disconfirmed. Therefore, restaurants should continuously improve their food and service while paying attention to small details such as ambience, through creativity and innovation. Also, high-end restaurants, especially Michelin-starred restaurants, usually have the edge in premium pricing, yet competitive pricing may backfire considering its perceived luxurious values.

This study analyzed changes in customer sentiments when a restaurant is awarded a Michelin Star through text analytics. Through the lens of online restaurant reviews, the study findings contribute to identifying aspects that are most or least affected by the award of a Michelin Star as well as highlight the role of ambience in customer satisfaction which might have been overlooked in previous studies.

隨著社交媒體日趨普及，消費者出現一種常見的做法，就是在網上書寫評論，分享他們的意見和體驗，他們也會參考其他消費者的評論，以在購物時能作出知情決定。本研究擬探討當餐館獲得米其林星級時，消費者對它們在四個主要方面 (即食物、服務、情調和價格) 的網上評價會如何改變。我們藉此能更容易了解、餐館獲得米其林星級會如何影響其網上評論，以及是哪些因素、會為這些餐館帶來正面的網上評價。

我們對貓途鷹平台上的網上餐館評論進行情感分析。透過BeautifulSoup 研發的網絡爬蟲，我們取出位於歐洲87間餐館、共8,871個以英文書寫的評論，並把這些數據以Semantria加以處理。

研究結果顯示、當餐館獲得米其林星級時，顧客的整體情緒會下降，而其中最受影響的是服務情懷，其次是食物和情調; 但價格情緒卻有明顯的上升。這研究結果給獲得米其林星級餐館的經營者及其東主提供寶貴的啟示，讓他們了解如何為顧客創造一個可帶來正面網上評價的獨特而難忘的美食體驗。

本研究透過文本挖掘、去分析當餐館獲得米其林星級時，顧客情緒會如何改變; 透過網上餐館評論這面透視鏡子，本研究得到的結果、幫助我們確定米其林星級的聲譽所影響最大和最小的是哪些方面，以及讓我們更深入了解餐館的情調在顧客滿意程度上所扮演的角色，而這個角色在過去的研究中似被忽視。

本研究的結果提供了論據、證明由於消費者對擁有相關的認可和品質保證的這類高檔餐館一般予以較高的期望，故當他們發現期望與現實不符時，他們更容易產生負面的情緒; 因此，餐館在關注如情調方面的細節的同時，也應透過創造力和新觀念、去不斷改善他們提供的食物素質和服務水平; 而且，高檔餐館，尤其是獲得米其林星級的餐館，通常在溢價定價方面享有優勢，但當考慮到感知的奢華價值時，具競爭力的價格或會為餐館帶來反效果。

This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM).

The study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS website.

The results show that HICs engaged in earnings management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic and financial risks around HICs.

The National Agency of Supplementary Health (ANS) established a qualification program for HICs, monitoring them based on a set of indicators. Managers may have an incentive to use earnings management to obtain indices that meet the requirements of the ANS qualification program in order to avoid showing signs of abnormality.

本研究旨在探討巴西的醫療保險公司，透過避免報導低的市場可持續性指標，是以裁決性應計，抑或是以操作決策來進行盈餘管理。

國立輔助醫療辦事處 (註：此為直譯)(The National Agency of Supplementary Health)為醫療保險公司建立了一個資格檢定機制，基於一套指標來監管這些公司。公司主管或會有鼓勵性的誘因去使用盈餘管理來取得符合國立輔助醫療辦事處資格檢定機制所要求的指標，從而避免顯示異常的跡象。

本研究使用Jones 模型及Modified Jones模型，透過裁決性應計來辨認盈餘管理，研究亦使用羅伊喬杜里 (Roychowdhury) 描述的模型， 來估計操作決策的異常行為。數據取自國立輔助醫療辦事處的網址，並涵蓋2012年至2018年期間。

研究結果顯示，醫療保險公司進行盈餘管理，以求避免報導低的市場可持續性指標。研究結果應可幫助醫療保險客戶在購買或更改醫療保險時作適當的決定。研究結果亦可鼓勵監管者改善他們對醫療保險公司的經濟及財務風險所作的評估。

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 study aims to assess the influence of partial and simultaneous substitution of fat and sodium by hydrolyzed collagen and mix of herbs (MH) in chicken hamburgers, on the physical properties and proximal composition.

Five formulations were developed: (1) HCON–without adding collagen and MH; (2) C25M25–adding 25% of collagen and 25% of MH; (3) C25M50–adding 25% of collagen and 50% of MH; (4) C50M25–adding 50% of collagen and 25% of MH and (5) C50M50–adding 50% of collagen and 50% of MH. Chicken hamburgers were analyzed by proximal composition, sodium content, collagen and color analysis. The influence of treatments on texture profile, cooking performance and lipid oxidation of chicken hamburger was also investigated.

There was reduction in lipid and sodium for modified formulations compared with the HCON. There was great influence for some parameters, such as luminosity, cooking performance and texture profile. The formulation C50M50 showed the best cooking performance when compared to the others.

The formulation adding 50% of collagen and 50% of MH showed the highest yield and water retention (WR), with the least reduction in diameter and shrinkage, as well as presenting the best indexes of the texture profile and the lowest oxidation index, being recommended as the best combination of fat and sodium replacement.

The subject of innovation in public service has been gaining attention in Brazilian scientific practice and production. This paper aims to identify national studies on innovation in public administration and increase the level of knowledge about the subject, as well as to inspire new research and promote advances in theoretical and practical knowledge about innovation in the public sector.

The present study has a descriptive purpose, quantitative nature and was performed through a bibliometric study based on the protocol proposed by Cronin et al. (2008). Documentary data were collected from scientific articles, and quantitative techniques for descriptive statistics were used to analyze the results. Were selected Brazilian scientific journals classified with Qualis equal to or higher than B1, in the area of Public Administration and Business, Accounting and Tourism, in the quadrennium 2013-2016; a total of 164 journals searched.

The results herein indicate a research gap that should be filled by more theoretical studies. Also, they point to the need for multimethod research studies that promote the evaluation of product and process innovation, especially related to the phases of invention and implementation.

Few studies have covered public administration and, especially, innovation reviews; none of these studies focused on innovation in the Brazilian public sector, as proposed by this research; the period of analysis and coverage of journals used as search criteria also differ from other reviews in the area of innovation and public sector.

This study aimed to investigate the role of the country's institutional quality on the environmental, social and governance (ESG) performance of its companies.

Over a four-year period (2016–2019), the study examined the ESG performance of 412 organizations situated in 19 countries. ESG performance was the dependent variable, and the independent variables were rule of law, economic freedom, education index and international trade freedom. These factors described the institutional quality of countries in the authors’ study.

The findings reveal that institutional quality has a major impact on ESG performance. Companies engage in more ESG practices when they operate in countries with greater economic freedom and international trade freedom. The authors corroborated the core assumption of institutional theory (IT), which argues that organizational behavior is determined by the country's institutional setting.

The findings, like all research, should be interpreted with caution. The authors’ research focused solely on large energy corporations. As a result, the conclusions cannot be applied to small companies or other industries. ESG performance can also be measured using different datasets.

If managers want their companies to perform better in terms of ESG, the authors recommend that they form a CSR committee and sign the Global Compact. This study may be valuable to international policymakers because they can underline that greater economic freedom, better education and greater international trade freedom all promote higher ESG performance.

To the best of the authors' knowledge, nearly all of research explores the relationship between ESG and financial performance. As a result, this study built on past research by investigating how national aspects affect corporate ESG performance.

This paper aims to compare the prevalence of metabolic syndrome (MetS) on the basis of three criteria. The diagnostic criteria adopted were those of the International Diabetes Federation, the National Cholesterol Education Program – Adult Treatment Panel III and the American Heart Association/National Heart, Lung and Blood Institute..

A transversal study was undertaken with 691 university students in Fortaleza, Brazil, in 2011-2013.

The prevalence of MetS varied considerably according to the criteria used, it being 4.1 per cent for the IDF, 0.7 per cent for the NCEP ATPIII and 1.7 per cent for the revised NCEP ATPIII. The criteria of the IDF presented reasonable agreement in relation to the NCEP ATP III (0.294) and revised NCEP ATP III (0.334). Moderate agreement was found between the NCEP ATPIII/revised NCEP ATPIII.

There is a need for a universal diagnostic criterion for MetS to obtain uniform and more reliable data for the elaboration of public health policies.