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The purpose of this study is to examine the corporate governance of small and medium enterprises (SMEs) through a systematic literature review.

The review was conducted by analyzing 19 published studies in the field, leading to the identification of 14 journals and 40 authors. The relationship between corporate governance mechanisms and various aspects of SMEs’ performance was analyzed. The characteristics of corporate governance were classified into five categories: board, ownership, CEO, audit and age.

The review found a direct relationship between corporate governance mechanisms and various aspects of SMEs’ performance, including innovation, internationalization, auditing and risk of failure. The study also highlights the need for future research to adopt a behavioral perspective, to shift focus from identifying responsibilities to examining governance processes and to use nonlinear models and qualitative methods to effectively analyze the interrelated nature of the phenomena under study.

The limitations of the review include the limited number of studies available for analysis, as well as the fact that most of the empirical research was based on evidence from European countries, with only a few papers focusing on other countries, such as the USA, China and Ghana.

The results of this review provide valuable insights for researchers and practitioners in the field of corporate governance in SMEs. The findings provide a foundational basis for further research in the area and highlight the need for future studies to adopt a behavioral perspective and use nonlinear models and qualitative methods.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

The purpose is to analyse the nutritional adequacy and carbon footprint of intermediated meals provided to preschool children and primary-level students in a Portuguese municipality.

An observational cross-sectional study was conducted with a convenience sampling consisting of school snacks from a Portuguese municipality. The nutritional assessment used food labels and a Portuguese food composition table. The literature review for carbon footprint assessment was conducted by searching for the products under analysis or similar ones.

The results showed that 80% of snacks have a higher energy value than recommended. The majority of options are below recommendations for protein and fat and above recommendations for carbohydrates. The intermediated meals with more dairy products in composition have the highest carbon footprint. The carbon footprint included the packaging of the products, and it wasn't possible to determine the influence of non-food products.

This study has limitations in the fact that we do not know the carbon footprint of Portuguese products and we had to compare them with others, from different countries, with possibly different types of production.

Intermediate meals are inadequate, and the carbon footprint is higher when the intermediated meals include products of animal origin – the reason why the composition of intermediated meals should be redesigned considering the achievement of these targets.

The promotion of intermediated meals that promote the Mediterranean eating pattern contributes to health and well-being and is a vehicle for nutrition education and healthy food consumption in schools.

Many studies have been conducted to analyse the carbon footprint and environmental impact of school meals, but commonly lunch is the meal evaluated and the assessment of intermediated meals' impact is an open field.

This study aims to enhance storage and distribution operations at a pharmaceutical supply center (PSC) in primary health care (PH) using lean health care (LH) tools. Supply centers for health products, medications and supplies have unique characteristics compared to centers for other goods due to complex processes, specific services, diverse stakeholders and multiple interactions. The authors adapt LH tools to address these complexities and meet industry-specific needs.

The investigation unit is a PSC in a large southern Brazilian city, and the processes analyzed are the storage and distribution of medications. The authors performed action research from June 2019 to February 2020. Data collection and problem diagnosis involved the development of a value stream mapping.

The authors adapted the overall equipment effectiveness calculation, efficiency analysis, and loss classification for PSC operations. Eighteen core issues were found: waiting, movement, transport, stock, inadequate processing, defects and human potential losses. The authors proposed waste reduction tools and practices. Inadequate storage conditions may compromise medicine quality, efficacy and safety. This can result from lacking physical structures or noncompliance with procedures. Next, the authors recommend simulating scenarios for validation before implementation.

The study explored ways to enhance layout and medicine distribution at the PSC, focusing on reducing loss and cost impact.

Originality lies in LH application in a PSC of PH, often applied in secondary or tertiary health levels like hospitals. The novelty necessitated adaptations of tools for future PSC applications.

The purpose of this paper is to better understand consumer's familiarity with fruit processing as well as how fruit production conditions (organic and conventional farming), processing conditions (homemade, artisanal and industrial) and the type of processing (e.g. applesauce, apple cider and apple sorbet) influence consumer perceptions of processed fruits.

An online survey questionnaire was applied to 1,000 people living in France. The people represented different genders, ages (18–60+) and sociodemographic categories. Participants were categorized based on their produce purchasing habits (conventional, local, organic, local-organic). The questionnaire contained multiple choice and five point Likert scale questions. Data were analyzed using non-parametric tests.

The authors found that participants saw year-round availability, fruit preservation and food waste reduction as processing advantages. Locally sourced products were preferred to organic products. The perceived disadvantages to processing were additive usage, nutrient loss and packaging. For consumers, these disadvantages drove highly differentiated perceptions of industrial versus artisanal/homemade apple products. Processing conditions appeared to matter far more than production conditions (organic vs. conventional). In general, consumers weren't familiar with processing operations, awareness was greater for consumers of local and/or organic produce than conventional consumers.

There must be a societal transition toward healthier diets, and food technologies. Informed consumers, might be better equipped to make healthy, informed choices if the consumers are given quality information about food production and processing at different levels.

Research has shown that consumers view fresh organic fruit positively, but only few studies have looked at perceptions of processed fruit products and their familiarity with processing operations. Results of this study demonstrate that consumers could make better choices if the consumers are given quality information about fruit production and processing.

This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), to compare their evolution. In addition, the authors developed and evaluated a conceptual model that aims to analyse if the two EDI are affected by industry, environmental certification, lucratively and corporate governance attributes. The legitimacy, signalling and voluntary disclosure theories are used to support the theoretical relationship between the company’s characteristics, corporate governance and environmental disclosure.

Using the content analysis technique, the authors have developed two indices to assess the level of environmental disclosure in the companies’ mandatory and voluntary reporting. In addition, to analyse the determinants of EDI, the authors applied the technique of multiple linear regression using panel data.

Based on Portuguese listed companies (Euronext-Lisbon), the results, from 2015 to 2017, exhibited an increase of 14.6% and 25.8% for the EDI obtained from the annual reports and for EDI obtained from the sustainability reporting, respectively. In addition, the results revealed that the environmental certification, lucratively, number of members on board and number and proportion of women of the board directors tend to affect the annual reporting EDI. Regarding the sustainability reporting EDI, the results showed that the environmental certification, lucratively and proportion of independent members of the board of directors have an impact on it.

The study focuses on quantitative rather than qualitative disclosures and it brings some insights to the theoretical field.

The results obtained can assist corporate decision-making processes regarding the improvement of environmental disclosure, both on the mandatory annual report and on voluntary sustainability reports.

This study brings new perspectives to this topical issue in accounting. Originally, this study is applied to Portuguese listed companies and it shows different trends and determinants of environmental disclosure when included in the annual reporting or sustainability reporting.