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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.

This study assesses outsourcing risks using the fuzzy analytical hierarchy process (FAHP).

This descriptive research combines both qualitative and quantitative approaches. Risks identified in the literature review were classified with FAHP using questionnaire data from respondents in operations, procurement and risk management in Brazilian Navy Industrial Military Organizations (OMPS-I, by its Portuguese acronym).

The results indicate that FAHP is a method capable of producing relevant information to decision-making in the risk management process. A framework was created incorporating 16 major risks related to outsourcing. The results point to higher inherent risk levels related to outsourcing in the context of OMPS-Is: in order, hidden costs and unrealized savings; loss of knowledge/skills and/or corporate memory and difficulty in reacquiring a function; and loss of opportunities and reputation. The category of economic risk was revealed as the most important.

This study improves understanding of outsourcing risks and improves risk assessment by refining decision-making information and developing a system of decision analysis with several criteria. It also contributes to the development and implementation of a usable version of decision analysis with several criteria at a managerial level.

This systematic literature review integrates the findings of existing studies regarding technical efficiency (TE) in dairy farms. The purpose of this paper is to offer a research framework that assembles TE descriptors, a classification of previous literature that provides the basis for the synthesis and research agenda.

This paper systematically reviews 86 survey research studies using rigorous and reproducible procedures. The review is applied to published survey research.

The framework relates context, inputs, outputs and metrics of TE. There is no agreement among the authors on the context and determinants of TE. The main determinants of TE are geographical location, farm size, investments in veterinary care, feeding and milking practice, TE model estimation techniques, public policy, and management-related variables. This paper offers ten propositions for future research on the controversial results on the determinants of TE. The authors also explore the reasons for the discrepant results based on the Debreu-Farrell’s definition of TE, the contingency theory and the resource-based view of the firm, elucidating the literature and serving as a basis for future investigation. Implications for dairy farmers and researchers close the review.

Meta-analysis and meta-regression studies were long at the forefront of reviews in the TE of dairy farms. This paper offers a novel qualitative research synthesis with frameworks and the classification of previous literature and a research agenda, which provides a new and different perspective for analysis, by innovating over the available quantitative procedures to combine statistical results.

The purpose of this paper is to analyse the determinants of technical efficiency (TE) in dairy farms located in the South of Brazil, aiming for a better understanding of the topic for academics, dairy farmers and policymakers to improve the productivity and competitiveness of dairy farms.

This study was developed using a two-stage approach. Data envelopment analysis was used to estimate the TE level and regression models to understand the factors affecting TE in dairy farms. The sample size is 253 dairy farms in the South of Brazil.

The variation in the mean TE indexes reported in the literature can be explained by the attributes of the analysed studies, including the education of the farm operator, farm size (number of cows and milk), feed and labour costs, and use of services. Additionally, the results suggest that dairy farmers in the sample could increase milk output by 50.1 per cent (level of inefficiency) on average if they improve their TE.

This study makes three important contributions: first, it formulates hypotheses from the previous literature’s propositions on the estimation of TE in dairy farms; second, it tests the hypotheses in an empirical study to understand the main factors affecting the TE in dairy farms of the selected municipalities in the South of Brazil; and third, it compares previous findings on the determinants of TE in dairy farms serving different stakeholders, such as researchers, farmers and government representatives, to improve the productivity and competitiveness of dairy farms.

The purpose of this paper is to investigate the effects of acai pulp consumption on biometric parameters and inflammatory biomarkers (sCD40L, CCL5, TNF-a and CRP) in apparently healthy women.

Nutritional intervention was performed with women who consumed 200 g of acai pulp daily during 30 consecutive days. Firstly, they were divided into two groups: normal weight and overweight related to BMI. Then, such volunteers were subdivided into other two groups according to values below or above the median of sCD40L.

sCD40L (ρg/mL) concentrations increased in overweight volunteers post-consumption of acai (964 ± 542) compared with the same volunteers pre-consumption of acai (633 ± 187, p = 0.03), and the CCL5 concentrations (ρg/mL) decreased in volunteers with sCD40L concentrations below median after the treatment (4.1 ± 1.5) when compared in same volunteers before the treatment (5.8 ± 1.8, p = 0.02). Protein consumption (g) reduced in volunteers with sCD40L concentrations below median after the intervention (96.6 ± 44.5), when compared before the intervention (96.7 ± 33.8, p = 0.03).

This paper concluded that the acai consumption can modulate the inflammatory profile in both stratified volunteers according to the BMI and the sCD40L marker median.

Doctoral programs are primarily intended to train new professors and researchers to take positions requiring research competency. This paper aims to observe the scientific production of 734 Brazilian new PhDs in management and the possible link between the scientific output of the graduates and doctoral program rank.

Methodologically, the authors built a database collecting the journal publications of the first six years after doctoral degree of all PhDs in management graduated by Brazilian doctoral programs during the period of 1998-2008. The authors use cluster and descriptive analysis to explore PhD publication.

Results show a great disparity of productivity, where 10 per cent of all new PhDs account for most of the Brazilian research productivity, while most of the PhDs have a very low performance – and that the CAPES (the Brazilian institutional system) qualification of doctoral programs is not a good predictor of the performance of the future graduates. Results are discussed to understand this productivity gap among researchers in a context of a developing country where support institutions are working to improve quantity and quality of publication.

The results are useful for recruiters that need to decide between hiring new PhDs with low productivity graduated from high-ranked programs or new PhDs with high productivity from programs with more modest ranking. At least in part, the authors’ results question the real impact that the doctoral program’s prestige has on the performance of its graduates.

There are implications for the future candidates to a management PhD program, for the Directors of these programs and for the institutional agencies that regulate and promote science and that establish the prevailing rules and norms that researchers and institutions follow.

The results are adamant in pointing out that there is a small group of highly productive new PhDs – that the authors called “stars”. Generally speaking, they may find these “star” new PhDs in several doctoral programs. They have also found that some of the new PhDs have a relatively higher level of international papers published, but not necessarily a larger volume of publications. Meanwhile, most PhDs present a very low level of performance. This has important contributions to the way they perceive the doctoral education in management, especially in Ibero-America, revealing insights about the quality of PhDs and PhD courses.