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The purpose of this paper is to propose physically based varying fidelity surrogates to be used in structural design optimization of space trusses. The main aim is to demonstrate its efficiency in reducing the number of high fidelity (HF) runs in the optimization process.

In this work, surrogate models are built for space truss structures. This study uses functional as well as physical surrogates. In the latter, a grid analogy of the space truss is used thereby reducing drastically the analysis cost. Global and local approaches are considered. The latter will require a globalization scheme (sequential approximate optimization (SAO)) to ensure convergence.

Physically based surrogates were proposed. Classical techniques, namely Taylor series and kriging, are also implemented for comparison purposes. A parameter study in kriging is necessary to select the best kriging model to be used as surrogate. A test case was considered for optimization and several surrogates were built. The CPU time is reduced when compared with the HF solution, for all surrogate‐based optimization performed. The best result was achieved combining the proposed physical model with additive corrections in a SAO strategy in which C1 continuity was imposed at each trust region center. Some guidance for other engineering applications was given.

This is the first time that physical‐based surrogates for optimum design of space truss systems are used in the SAO framework. Physical surrogates typically exhibit better generalization properties than other surrogates forms, produce faster solutions, and do not suffer from dimensionality curse when used in approximate optimization strategies.

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 chapter discusses how young Black people produce social agency through the sphere of culture, based on hip-hop. Divided into two parts, it surveys theses and dissertations produced in Brazilian universities on the subject in the last ten years. In a second moment, it proposes a research methodology that takes young people as narrators of their social experiences, emphasizing how they think about the school space. The work is an exploratory study and seeks the interposition between formal schooling and the cultural practices of hip-hoppers. It intends to affirm hip-hop as a power, an affirmative form of an ethic of life, a way of life, and a way of escaping the established places for poor, Black young people from the suburbs. It is also intended to show how hip-hop, a marginal culture, has triggered a game of cultural positions within the school and displaced provisions of power.

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives.

With a sample of 315 cooperatives over the period from 2007 to 2014, this research uses a two-stage process: application of regression models with panel data to verify which variables are related to the defined outputs, with the reduction of 31 variables to 8 variables in both models; and application of the data envelopment analysis method to obtain an analysis of credit unions’ efficiency.

The results demonstrate a high level of efficiency in financial intermediation, with low variation over time, associated with a low efficiency in the banking service, in which few cooperatives have remained efficient over time. In addition, the cooperatives with highest efficiency in financial intermediation were also the most efficient in providing services.

This research has some limitations about the capacity of the proxies used to capture the real effect of the variables and assumptions of economic relations resulting in restrictions to generalize the results.

Cooperatives are usually analyzed under just one dimension. By separating the analysis into financial intermediation and banking services, cooperatives that are more efficient in each dimension can be identified, in addition to analyzing the evolution over time. The authors found that efficiency tends to be lower in banking services, and few cooperatives remain at the highest level of efficiency over time in both models.

Credit unions provide an important service in the banking and credit market. Therefore, understanding its operation and the characteristics that influence its efficiency allows a better management of the cooperatives themselves and a greater understanding of this important segment of the financial market.

This study aims to intend to check if female board representation affects performance and risk and to analyse the evolution of the demographic aspects of the presence of women on boards in Brazil.

The authors used a sample of 150 Brazilian publicly traded companies from 2010–2018, with different measures of firm performance, firm risk and women’s presence on the board. The study approach is based on a set of ordinary least squares, quantile and panel data regressions.

The presence of women on the board has a positive effect on all of our accounting and market performance measures. However, the result of the impact on risk is not conclusive. The study also found that the number of females on the board has a more significant effect at the lower levels of firm performance measured by return on equity, but at the higher levels when measured by Tobin’s Q. Regarding return on assets, the more significant effect happened on the extremes of the performance distribution. The study findings point that market investors place more value in female presence on the board than in director positions.

By estimating the impact of women’s presence on the boards of directors in firm performance and risk, this study aimed to verify this impact in different aspects of the company. In addition, the authors did so in a sample with many years, making it possible to evaluate the historical evolution of the feminine presence in the boards of administration as well as in the groups of directors, assisting Brazilian legislators with new evidence about the possible impacts of Draft Law 7179/2017.

The aim of this research is to identify the characteristics that give rise to motivations to use social apps in light of behavioral concepts related to consumers’ desires and emotional values.

Netnography is used as the main methodology to analyze and categorize user profiles of online social networks. These profiles are presented through conceptual headlines, which highlight the main characteristics of each user group.

The results of the study show that many users have become dependent on the WhatsApp application, either for technological reasons or for social reasons related to fashion and status.

Few consumers actually explained the ways they use mobile social networks in the context of the procedures and level of communication performed. However, the influence of social contexts in the consumer environment is changing perceived values focusing on prestige and status to technological elements that the majority of consumers use.

Practical implications are directly related to forming business connections in a less formal and more hedonic environment, improving market results while fostering user enjoyment. In addition, the ongoing updates to WhatsApp have brought new functionalities and improvements to previously weak features.

Although other applications offer means by which to talk and send messages, WhatsApp continues to be (as of early 2021) the most used platform for conversation in Brazil. The sovereignty of WhatsApp is directly linked to its social value, which is related to the number of consumers who daily interact via the network.

This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation.

A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS.

There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices.

The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD).

Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation.

This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

The aim of this paper was to analyze the role of the Cooperative of Farmers and Fishermen of the Lago do Cuniã Extractive Reserve (COOPCUNIÃ) in the inclusion of residents in the caiman meat value chain in Porto Velho, Brazil.

A total of six interviews were conducted with key actors to investigate the research problem in the Lago do Cuniã EXRES, namely the president and project advisor of the cooperative, two extractivist members of the cooperative and two non-member residents. The key actors were selected based on the following criteria: being over 18 years old, residing within the reserve and having participated in some stage of the caiman meat value chain.

The results demonstrate that the cooperative contributes to the inclusion of extractivist residents in the value chain, income generation and poverty reduction, enabling the production and marketing of caiman meat. Additionally, it overcomes challenges and improves the quality of life of the local population.

This study emphasizes the social and economic benefits for isolated regions with low productive development. For public policymakers, the results demonstrate that inclusion has enabled access to technology and markets. For the cooperative, it showcases actions oriented towards development, social inclusion and quality of life.

The originality of the article lies in the analysis of the role of a value chain within an environmental protection area in the Amazon, balancing economic, social and environmental factors.

O objetivo foi analisar o papel da Cooperativa dos Agricultores e Pescadores da Reserva Extrativista Lago do Cuniã (COOPCUNIÃ) na inclusão dos moradores na cadeia de valor da carne de jacaré em Porto Velho, Brasil.

Foram realizadas 06 (seis) entrevistas com atores-chave para investigar o problema de pesquisa na RESEX Lago do Cuniã, a saber: o presidente e o assessor de projetos da cooperativa, dois extrativistas cooperados e dois moradores não cooperados. Os atores-chave foram selecionados com base nos seguintes critérios: ser maior de 18 anos, residir na reserva e ter participado de alguma etapa da cadeia de valor da carne de jacaré.

Os resultados demonstram que a cooperativa contribui para a inclusão dos extrativistas na cadeia de valor, com a geração de renda e redução da pobreza, viabilizando a produção e comercialização da carne de jacaré. Além disso, supera desafios e melhora a qualidade de vida da população local.

Este estudo enfatiza os benefícios sociais e econômicos para regiões isoladas e com baixo desenvolvimento produtivo. Para os formuladores de políticas públicas, os resultados demonstram que a inclusão possibilitou o acesso à tecnologia e aos mercados. Para a cooperativa, mostra ações voltadas para o desenvolvimento, inclusão social e qualidade de vida.

A originalidade do artigo está na análise do papel de uma cadeia de valor dentro de uma área de proteção ambiental na Amazônia, equilibrando fatores econômicos, sociais e ambientais.

This study aimed to identify the potential for economic activities related to the ocean economy in Brazil to become blue economy (BE) activities, in which the concept of the Sustainable Development Goals (SDGs) is central.

To achieve the aim, the authors collected information on the SDGs and estimated data from the ocean economy sectors for the 256 Brazilian coastal cities. The authors predicted the indices for potential development of territories and sectors in the BE using two parameters: employed persons (EP) and sectoral added value (AV).

The results show that the capitals of coastal states present the highest potential indices for the BE, especially Rio de Janeiro, which accounted for 83.3% of sectoral added value in the Brazilian ocean economy with potential for sustainable development and generated 107,800 active formal jobs (26.9% of the country's total). In addition, restaurants, hotels and similar establishments are, on the Brazilian coast, the most frequent on the coastal zone and have the highest potential for BE activities.

Regarding its contributions, this research innovates by developing an indicator that can help stakeholders understand the similarities and differences between cities and regions, whether through a social, economic, or environmental lens. Therefore, by following this methodological path for measuring the BE, viewing the distinct patterns of sustainable development by area is possible, thereby supporting action plans for the fulfillment of the 2030 Agenda and the implementation of a marine spatial planning process for the country in the context of the Ocean Decade (2021–2030).

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0112

Cangaço was a form of banditry that occurred in the North-East of Brazil between 1870 and 1940. The movement has inspired many films over the years. This chapter explores the contribution of Cangaço-inspired productions to Brazilian cinema, as well as the particular characteristics of what constitutes the Cangaço genre.

Following a historical survey of the Cangaço, the films were divided into different categories and ranked in terms of relevance. Only the most important are discussed in this chapter.

The Cangaço has been portrayed in Brazilian cinema through the decades in diverse ways, dating back to the 1920s. After becoming a consolidated film genre in the 1950s, then known as Nordestern, the Cangaço finally acquired a proper structure, featuring multiple Western references among its common characteristics. In the 1960s, Glauber Rocha, one of the most prominent filmmakers of the Cinema Novo avant-garde movement, added his own symbolism to the genre. Eventually, the Cangaço was also revisited by directors who combined it with other genres such as comedy, documentary, and erotic films. Another relevant reinterpretation came in the 1990s, when filmmakers of the so-called New Brazilian Cinema offered a new view on the subject.

Despite its strong association with Brazil, the Cangaço has not been thoroughly investigated by researchers. This chapter presents a historical survey and analysis of Cangaço films, highlighting their relevance to Brazilian cinema.