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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

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Article
Publication date: 31 May 2019

Victor Marchezini, Allan Yu Iwama, Danilo Celso Pereira, Rodrigo Silva da Conceição, Rachel Trajber and Débora Olivato

The purpose of this paper is to study an articulated warning system that provides information about the heritage at risk and encourages a dialogue between the heritage…

Abstract

Purpose

The purpose of this paper is to study an articulated warning system that provides information about the heritage at risk and encourages a dialogue between the heritage sector, civil defense agencies and local communities.

Design/methodology/approach

The databases from the National Heritage Institute, National Civil Defense, National Geological Service and National Early Warning System were investigated and the local community provided input which helped form a participatory risk mapping strategy for a warning system in the heritage sector.

Findings

There is little knowledge of the Brazilian heritage that is at risk and a lack of coordination between the cultural heritage and DRR sectors. This means that there is a need to organize the geo-referenced databases so that information can be shared and the public provided with broader access. As a result, there can be a greater production, dissemination and application of knowledge to help protect the cultural heritage.

Practical implications

The findings can be included in the debate about the importance of framing disaster risk management (DRM) policies in the Brazilian heritage sector.

Social implications

The findings and maps of the case study in the town of São Luiz do Paraitinga involve the heritage sector, civil defense agencies and local people and can be used for disaster risk preparedness.

Originality/value

A DRM program is being formulated in Brazil. However, the kind of strategy needed to incorporate the heritage sector in this program stills needs to be planned, and the knowledge of the cultural heritage at risk is a key factor when faced with this new social and scientific challenge.

Details

Disaster Prevention and Management: An International Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0965-3562

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Book part
Publication date: 27 October 2020

Leão Maldonado, Silvia Pereira de Castro Casa Nova, Luiz Miguel Renda dos Santos and Marcia Maria dos Santos Bortolocci Espejo

At one end, family farming is seen as important for incentivizing local ­development. At another end, the Brazilian National School Feeding Program (PNAE) is a social…

Abstract

At one end, family farming is seen as important for incentivizing local ­development. At another end, the Brazilian National School Feeding Program (PNAE) is a social assistance policy that provides food and nutrition for students enrolled in public schools. In 2015, the program fed 41.5 million students across the country. In 2009, these two worlds – family farming and school feeding – were connected through a public policy implemented by law. This law defines that 30% of the financial resources for the acquisition of school feeding, transferred by the federal government to states and municipalities, must be spent on items produced by family farming. However, even considering the legal requirement and many of the changes it has brought, many municipalities still do not meet this minimum requirement. In 2015, more than half of the 5,570 Brazilian municipalities, about 54%, did not reach the 30% minimum; that is, over 3,000 municipalities failed to meet that legal threshold. This context raises some questions: Why is the law not effective? What are the social structures that hinder the implementation of this public policy as it was conceived? One of the theoretical frameworks that could sustain such questioning is Structuration Theory (ST; Giddens, 2003). It brings the concept of structure duality, stating that there is no prevalence between social structure and human action, but rather a reciprocity. In this theory, the structure can be distinguished into three dimensions (signification, domination, and legitimation) and the interaction of these dimensions can lead to either transformation or continuity. Using the lenses of ST, our aim is to identify, analyze, and understand the reverberations of this public policy on social practices and how these reverberations could explain this state of things. For this, we conducted a preliminary field research, based on interviews with key agents involved in the school feeding program in a municipality in the Midwest of Brazil. The preliminary results revealed that the change induced by the law reflected on those agents, altering social practices. New procedures were adopted that transformed social practices pertaining to the dimension of signification. Nevertheless, challenges related to logistics (transport and storage), trust, training, and bureaucracy are still hindering the effectiveness of the intended public policy. As a limitation, we were not under conditions to grasp the changes while they occurred because our point of attention is the scenario after the enforcement of the relevant Law. Beyond that, our study uses ST to deal with the resistance of social structures to change even in a scenario of mandatory law enforcement.

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Article
Publication date: 13 April 2010

Alexandre Di Miceli da Silveira, Ricardo Pereira Câmara Leal, André Luiz Carvalhal‐daSilva and Lucas Ayres B. de C. Barros

This paper aims to investigate the determinants and the evolution of voluntarily adopted firm‐level corporate governance practices in Brazil from 1998 to 2004 using broad

Abstract

Purpose

This paper aims to investigate the determinants and the evolution of voluntarily adopted firm‐level corporate governance practices in Brazil from 1998 to 2004 using broad corporate governance scores.

Design/methodology/approach

The authors employ a robust panel‐data procedure that accounts for the main sources of endogeneity to a very representative panel of Brazilian firms over a six‐year period. They address the endogeneity that arises from the simultaneous determination of the quality of corporate governance practices, the dependent variable, and possibly several firm attributes that are commonly employed as the determinants of such practices and are supposedly independent. Specifically, theoretical arguments and empirical evidence strongly suggest that the quality of corporate governance practices may influence some of the variables commonly used as its determinants just as much as they may be influenced by them.

Findings

The paper finds that firm‐level corporate governance practices are steadily improving but there is much room for improvement. Heterogeneity has increased. Voluntarily adhering to new stricter listing requirements is associated positively with improvements in firm‐level corporate governance practices. Reducing or not using non‐voting shares improves corporate governance practices.

Research limitation/implications

The authors found no clear evidence of the influence of other potential determinants of the quality of corporate governance, such as growth prospects, firm size, firm value, and ownership structure. Thus, they doubt previous findings that suggest a causal relationship from value and ownership to corporate governance practices because value and ownership seem to be determined endogenously.

Practical implications

Policies directed to reduce the use of non‐voting shares should be implemented. Creating strict listing requirements that may be adopted voluntarily by firms could be a feasible solution to improve the quality of corporate governance practices in emerging market countries. Firms in an emerging market that find that issuance in the USA became too expensive or demanding may offer a substitute listing environment with credible requirements to foreign investors. Premium listings may partially compensate emerging market exchanges for their loss of trading to major markets.

Originality/value

The paper examines the evolution of the voluntary adoption of corporate governance practices in Brazil from 1998 through 2004 while most studies use cross‐section samples over one or a few years. Further, this is one of a few papers to analyze the impact of ownership structure on the quality of corporate governance practices by segregating control and cash flow rights.

Details

Corporate Governance: The international journal of business in society, vol. 10 no. 2
Type: Research Article
ISSN: 1472-0701

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Book part
Publication date: 8 November 2010

Pierre-Richard Agénor and Luiz A. Pereira da Silva

Purpose – To discuss, from the perspective of developing countries, recent proposals for reforming international standards for bank capital requirements.…

Abstract

Purpose – To discuss, from the perspective of developing countries, recent proposals for reforming international standards for bank capital requirements.

Methodology/approach – After evaluating, from the viewpoint of developing countries, the effectiveness of capital requirements reforms and progress in implementing existing regulatory accords, the chapter discusses the procyclical effects of Basel regimes, and suggests a reform proposal.

Findings – Minimum bank capital requirements proposals in developing countries should be complemented by the adoption of an incremental, size-based leverage ratio.

Originality/value of chapter – This chapter contributes to enlarge the academic and policy debate related to bank capital regulation, with a particular focus on the situation of developing countries.

Details

International Banking in the New Era: Post-Crisis Challenges and Opportunities
Type: Book
ISBN: 978-1-84950-913-8

Abstract

Details

Labor Relations in Globalized Food
Type: Book
ISBN: 978-1-78350-711-5

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Article
Publication date: 28 August 2019

Julia Fernanda Urbano Marinho, Marcella Chalella Mazzocato, Fabricio Luiz Tulini, Marluci Palazzolli Silva, Elaine Cristina Pereira de Martinis and Carmen Sílvia Fávaro-Trindade

The purpose of this study was the development and the nutritional, physical-chemical and sensorial characterization of probiotic and synbiotic sorbets elaborated with…

Abstract

Purpose

The purpose of this study was the development and the nutritional, physical-chemical and sensorial characterization of probiotic and synbiotic sorbets elaborated with jussara pulp (Euterpe edulis), Lactobacillus spp. and polydextrose.

Design/methodology/approach

Five formulations of jussara sorbets (one control, two probiotics and two synbiotics) were produced and evaluated according to their centesimal composition, pH, soluble solids, instrumental color, overrun, apparent density, sensory acceptability and purchase intent.

Findings

All sorbets exhibited low calorific value, with no difference between them (p =0.96). The synbiotic samples (S3 and S5) showed the higher carbohydrate (30.4 and 30.2 per cent) and crude fiber content (0.4 and 0.5 per cent). Regarding to sensory acceptance, the probiotic samples (S2 and S4) presented greater global acceptability (averages acceptance 6.4 and 6.6, respectively) while the polydextrose samples (S3 and S5) showed low values (5.9 for both samples), although this prebiotic was able to increase the overrun to values above 40 per cent.

Practical implications

The functional jussara sorbets are a promising possibility for diversification of the probiotic foods already offered. The combination of its probiotic, prebiotic and bioactive properties can provide technological improvement and superior nutritional quality, with good sensorial acceptance. Likewise, jussara pulp showed nutritional properties favorable to its application in the food industry, which can help preserve its endangered palm tree.

Originality/value

The probiotics and synbiotics jussara sorbets showed to be adequate as a lactose-free and low-calorie functional product, with high nutritional, commercial and ecological value. Also, it was possible to notice that while the addition of probiotics improved the sensorial acceptance of jussara sorbets, polydextrose raised the technological quality by increasing its overrun.

Details

Nutrition & Food Science , vol. 50 no. 2
Type: Research Article
ISSN: 0034-6659

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Book part
Publication date: 9 March 2015

Claudia Job Schmitt

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil…

Abstract

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring the limits and potential of government food purchases from family farming, particularly the Food Acquisition Program (Programa de Aquisição de Alimentos – PAA), in the creation of alternative paths of rural development. The work analyzes the different strategies through which farmers and their organizations mobilize public policy instruments and market connections, expanding their room for maneuver and agency capacity. Research was conducted in the Baixo Sul Territory of the state of Bahia, focusing the heterogeneous web of social organizations involved in the implementation of the Food Acquisition Program in this setting.

Details

Constructing a New Framework for Rural Development
Type: Book
ISBN: 978-1-78441-622-5

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Abstract

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Sport Business in Leading Economies
Type: Book
ISBN: 978-1-78743-564-3

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Article
Publication date: 16 April 2018

Edar da Silva Añaña, Raphaella Costa Rodrigues and Luiz Carlos da Silva Flores

The purpose of this paper is to address a new method to evaluate the competitiveness of tourist destinations based on competitive performance from the consumers…

Abstract

Purpose

The purpose of this paper is to address a new method to evaluate the competitiveness of tourist destinations based on competitive performance from the consumers’ perspective. The main objective is to assess the sources of relative strength and weakness perceived in a destination, and to evaluate its performance vis-à-vis to the main competitors identified by tourists through measurement indexes.

Design/methodology/approach

The strengths and weaknesses of the focal destination were identified by plotting 12 tourism-specific variables (attractors) and 12 business-related variables in importance-performance matrix (IPA) grids. The set of destinations identified as “the main competitors” were built according to the frequency they were mentioned, and the indicators of competitiveness were estimated by averaging variables representing dimensions identified by exploratory-confirmatory factor analysis. The variables were aggregated into dimensions to permit comparisons in relation to the main competitors.

Findings

The results suggest that tourism-specific variables converge to “tourist attractions” and “conviviality,” and that business-related variables converge into “accessibility,” “infrastructure” and “macrostructure.” The competitiveness against competition was evaluated twice: by using an IPA grid to evaluate competition against “all others,” and by comparing the factors of performance across the most cited competitors. The results show that the focal destination surpasses most of its main competitors in conviviality, but has some deficiencies in tourist attractions, and that dimensions representing the business-related variables fit in the middle.

Research limitations/implications

The authors acknowledge that competitive performance, used as surrogate for competitiveness, is fairly limited once it does not consider the supply side potential forces that also influence the destination competitiveness (DC) at large. But although limited to the demand side, the proxy used to assess (DC) is in accordance with previous literature.

Practical implications

The results have high value to DMO managers, especially to those ones involved in developing tourism attractions.

Originality/value

This research advances over previous works: by identifying the nearest competitors of a destination; and by representing the competitive distance between the focal destination and its main competitors.

Details

International Journal of Tourism Cities, vol. 4 no. 2
Type: Research Article
ISSN: 2056-5607

Keywords

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