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Article
Publication date: 25 July 2019

Luciana Pereira de Vasconcelos, Luiza de Oliveira Rodrigues and Moacyr Roberto Cuce Nobre

Good medical practice, evidence-based medicine (EBM) and clinical practice guidelines (CPG) have been recurring subjects in the scientific literature. EBM advocates argue…

Abstract

Purpose

Good medical practice, evidence-based medicine (EBM) and clinical practice guidelines (CPG) have been recurring subjects in the scientific literature. EBM advocates argue that good medical practice should be guided by evidence-based CPG. On the other hand, critical authors of EBM methodology argue that various interests undermine the quality of evidence and reliability of CPG recommendations. The purpose of this paper is to evaluate patient related outcomes of CPG implementation, in light of EBM critics.

Design/methodology/approach

The authors opted for a rapid literature review.

Findings

There are few studies evaluating the effectiveness of CPG in patient-related outcomes. The systematic reviews found are not conclusive, although they suggest a positive impact of CPGs in relevant outcomes.

Research limitations/implications

This work was not a systematic review of literature, which is its main limitation. On the other hand, arguments from EBM and CPG critics were considered, and thus it can enlighten health institutions to recognize the caveats and to establish policies toward care improvement.

Originality/value

The paper is the first of its kind to discuss, based on the published literature, next steps toward better health practice, while acknowledging the caveats of this process.

Details

International Journal of Health Governance, vol. 24 no. 3
Type: Research Article
ISSN: 2059-4631

Keywords

Open Access
Article
Publication date: 10 February 2022

Graça Azevedo, Jonas Oliveira, Luiza Sousa and Maria Fátima Ribeiro Borges

The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.

Abstract

Purpose

The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.

Design/methodology/approach

The paper conducts a content analysis of the risk and risk management sections included in the management reports and the notes of the annual reports of Portuguese commercial banks, for the years 2007, 2010 and 2013.

Findings

Findings show that theoretical frameworks underpinned in agency and legitimacy theories continue to provide valid explanations for risk reporting by Portuguese banks. More specifically, findings indicate that agency costs, public visibility and reputation are crucial drivers of risk reporting. Findings also indicate that younger banks with lower risk management skills use risk reporting either as an informational process or as a channel to manage organizational legitimacy.

Research limitations/implications

The content analysis does not allow readily for in-depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. Additionally, not all banks disclose information on corporate governance-related variables that could also influence risk reporting.

Originality/value

The current research setting has never been studied hitherto. In this sense, this study seems to be of great relevance given the scarcity of literature on the subject in Portugal.

Details

Asian Review of Accounting, vol. 30 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

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

Open Access
Article
Publication date: 16 November 2020

Marcella Barbosa Miranda Teixeira, Laila Lidiane da Costa Galvão, Carolina Maria Mota-Santos and Luana Jéssica Oliveira Carmo

This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).

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Abstract

Purpose

This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).

Design/methodology/approach

To this end, a film analysis was carried out considering the first season of the TV series Most Beautiful Thing, and to analyze the data, qualitative content analysis was used according to Bardin (2006).

Findings

The analysis showed that women’s struggles were and are distinct. While white women are fighting for the right to work - concomitantly reconciling their roles as mother, wife and housewife -, black and poor women fight for survival and dignity. As result, the film analysis showed that women’s search for a different social position is related to an inherent cultural aspect. It is relevant to mention herein that this struggle remains up to the present; such struggle is characterized by the occultation of the social role played by women.

Research limitations/implications

As a limitation, there are few studies that address the theme of white and black women during the period reported in the series.

Originality/value

The main contribution of this article is the use of a filming product that portrays the 1950s, but bringing current discussions on the role of women in society, especially regarding the labor market, the patriarchal domination of men, prejudice, racial, and class discrimination.

Details

Revista de Gestão, vol. 28 no. 1
Type: Research Article
ISSN: 1809-2276

Keywords

Article
Publication date: 3 June 2019

Luiza Helena da Silva Martins, João Moreira Neto, Paulo Weslem Portal Gomes, Ana Vânia Carvalho, Antônio Manoel da Cruz Rodrigues and Alessandra Santos Lopes

The purpose of this paper is to use Amazon River shrimp meal and cassava flour as the raw materials for the production of an extruded product. Both these raw materials are…

Abstract

Purpose

The purpose of this paper is to use Amazon River shrimp meal and cassava flour as the raw materials for the production of an extruded product. Both these raw materials are highly consumed foods in the northern region of Brazil, but are not processed industrially, only being used for local consumption and there is little in the literature concerning their use.

Design/methodology/approach

The study was carried out using a full 23 factorial central composite rotational experimental design with three independent variables, which were shrimp meal; feed moisture content and temperature, with four replicates at the central point and six axial points. The dependent variables were: expansion index (EI), bulk density (BD) and specific length (SL). The principal component analysis (PCA) was applied for the sensory analysis.

Findings

Almost all the parameters studied had a significant influence (p<0.10) on the responses analysed. The product was well accepted by 78.11 per cent of the volunteers. Increases in the shrimp meal and feed moisture contents strongly influenced the physical analyses (EI, BD and SL) of the extruded product. In the application of the PCA for the sensory analysis, the influence of the variables aroma, appearance and purchase intention corresponded to PC1, and that of the variables flavour, texture, global acceptance and colour to PC2.

Social implications

The development of a product based on animal protein which is more available than common snacks, as a way of reducing the negative environmental impact caused by the disposal of Macrobrachium amazonicum, which is considered as accompanying fauna to artisan fishery.

Originality/value

The originality of this paper lies in the quest for the development and/or application of technologies that allow for the use of raw materials from the Amazon as a way of aggregating value to the existing wealth of this region.

Details

British Food Journal, vol. 121 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 1 November 2019

Hitalo Alberto de Souza Faria Castilho, Matheus Souza De Resende, Eduardo Ramos de Oliveira Franco Montoro, Vinicius Akio De Almeida Shotoko, Michele Nascimento Jucá and Eli Hadad Junior

The purpose of this paper is to assess whether greater participation of venture capital/private equity (VC/PE) funds in the companies’ capital structure at the moment of…

Abstract

Purpose

The purpose of this paper is to assess whether greater participation of venture capital/private equity (VC/PE) funds in the companies’ capital structure at the moment of initial public offering (IPO) contributes to the reduction in the underpricing of their shares.

Design/methodology/approach

Descriptive statistics, correlation analysis, mean difference test and cross-sectional regression were used. The final sample consisted of 89 companies making IPO in Brasil Bolsa Balcão between 2007 and 2017.

Findings

The participation of VC/PE funds was shown to mitigate the effect of information asymmetry on managers and shareholders, thus reducing the underpricing of companies at the moment of IPO (H1). However, the expectation that a greater participation of these funds promotes further reduction in a potential underpricing (H2) was not confirmed.

Research limitations/implications

One can highlight the small amount of IPOs during the sampling period due to the occurrence of international and national economic crises, as well as the difficulty in obtaining information on the participation of VC/PE funds in the companies’ capital structure.

Practical implications

It was observed that information asymmetry had a mitigating effect from the presence of these funds in the companies, which can improve the pricing of their shares, decrease the costs and make volume captions viable for investments, in addition to giving credibility to the market information effectiveness.

Originality/value

This study differs from others in that it assesses not only the influence of VC/PE funds on the reduction of the underpricing of IPO shares, but also the participation of these funds in the capital of these companies.

Article
Publication date: 13 April 2021

Mariana Souza Rocha, Luiz Célio Souza Rocha, Marcia Barreto da Silva Feijó, Paula Luiza Limongi dos Santos Marotta and Samanta Cardozo Mourão

The mucilage of the Linum usitatissimum L. seed (Linseed) is one of the natural mucilages that presents a great potential to provide a food hydrocolloid with potential…

Abstract

Purpose

The mucilage of the Linum usitatissimum L. seed (Linseed) is one of the natural mucilages that presents a great potential to provide a food hydrocolloid with potential applications in both food and pharmaceutical industries. To increase the yield and quality of linseed oil during its production process, it is necessary to previously extract its polysaccharides. Because of this, flax mucilage production can be made viable as a byproduct of oil extraction process, which is already a product of high commercial value consolidated in the market. Thus, the purpose of this work is to optimize the mucilage extraction process of L. usitatissimum L. using the normal-boundary intersection (NBI) multiobjective optimization method.

Design/methodology/approach

Currently, the variables of the process of polysaccharide extraction from different sources are optimized using the response surface methodology. However, when the optimal points of the responses are conflicting it is necessary to study the best conditions to achieve a balance between these conflicting objectives (trade-offs) and to explore the available options it is necessary to formulate an optimization problem with multiple objectives. The multiobjective optimization method used in this work was the NBI developed to find uniformly distributed and continuous Pareto optimal solutions for a nonlinear multiobjective problem.

Findings

The optimum extraction point to obtain the maximum fiber concentration in the extracted material was pH 3.81, temperature of 46°C, time of 13.46 h. The maximum extraction yield of flaxseed was pH 6.45, temperature of 65°C, time of 14.41 h. This result confirms the trade-off relationship between the objectives. NBI approach was able to find uniformly distributed Pareto optimal solutions, which allows to analyze the behavior of the trade-off relationship. Thus, the decision-maker can set extraction conditions to achieve desired characteristics in mucilage.

Originality/value

The novelty of this paper is to confirm the existence of a trade-off relationship between the productivity parameter (yield) and the quality parameter (fiber concentration in the extracted material) during the flaxseed mucilage extraction process. The NBI approach was able to find uniformly distributed Pareto optimal solutions, which allows us to analyze the behavior of the trade-off relationship. This allows the decision-making to the extraction conditions according to the desired characteristics of the final product, thus being able to direct the extraction for the best applicability of the mucilage.

Details

British Food Journal, vol. 123 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 17 October 2016

Anselmo Ferreira Vasconcelos

The purpose of this paper is to examine how Brazilian organizations have handled diversity.

Abstract

Purpose

The purpose of this paper is to examine how Brazilian organizations have handled diversity.

Design/methodology/approach

This study draws upon the historical analysis by focusing essentially on secondary sources of data, surface-level indicators, namely, race, gender and age. Accordingly, the major sources of information used in this study are the rankings of the Great Place to Work® Institute Brazil (between 2005 and 2013) and from the Brazilian Ministry of Labor and Employment’s reports (between 2009 and 2013).

Findings

The evidence gathered from the Great Place to Work® Institute Brazil’s lists and the Brazilian Ministry of Labor and Employment’s reports produced mixed results regarding the moral imperative derived from the acculturation of a broad diversity mindset.

Research limitations/implications

This study is not free from limitations. Both sources used in this inquiry do not depict other relevant data that could provide more accurate results.

Practical implications

Overall, the findings of this study suggest that training programs and sound work values revision are necessary steps to reduce discrimination, stereotypes, gender bias and to promote diversity and inclusion inside Brazilian organizations.

Originality/value

It contributes to the understanding of the current diversity scenario in Brazilian organizations by drawing on a historical analysis method. It relied on two germane secondary sources of data.

Details

Management Research Review, vol. 39 no. 10
Type: Research Article
ISSN: 2040-8269

Keywords

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