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1 – 10 of 18Laetitia Teixeira, Maria João Azevedo, Sara Alves, Cátia L. Pires and Constança Paúl
In Portugal, the three main kinds of care services available for older people are nursing homes, day centers and home care services. The use of these care services is mostly based…
Abstract
Purpose
In Portugal, the three main kinds of care services available for older people are nursing homes, day centers and home care services. The use of these care services is mostly based on complex socioeconomic and functional criteria; however it is not clear if this placement corresponds to a higher/lower risk of adverse outcomes. The purposes of this paper are: to characterize clients of each type of service; to estimate the proportion of individuals at perceived risk of each adverse outcome according to type of service; to assess the ability of the Risk Instrument for Screening in the Community (RISC) to identify the risk profiles according to type of service.
Design/methodology/approach
The sample comprised individuals aged 65+ (n=224), receiving care at home, in day centers or in nursing homes. The identification of individuals at risk for three adverse outcomes (institutionalization, hospitalization and death) was performed using a short pre-screen instrument (RISC).
Findings
The RISC identified mental state issues as the unique factor that differentiated clients according the type of care services (χ2 (6, N=224)=20.96, p=0.002), with day center presenting the lowest percentage of mental health concerns and nursing home presenting the highest percentage (44.44 and 71.91 percent, respectively). Additionally, a gradient was found between perceived risk of adverse outcomes (institutionalization and hospitalization) and care of levels required.
Originality/value
The RISC can be used to discriminate people in different settings of care and can be helpful in the selection of groups at risk that will benefit more from available services.
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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 politics in…
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.
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Maria João Ferreira Custódio, Antonio Azevedo and Fernando Pereira Perna
This paper aims to discuss the impacts of sports events, considering these: from the perspectives of residents (in terms of self-esteem, increase of social problems, car traffic…
Abstract
Purpose
This paper aims to discuss the impacts of sports events, considering these: from the perspectives of residents (in terms of self-esteem, increase of social problems, car traffic, cultural self-development and entertainment); and for the host territory (in terms of economic development, price level, destination image and environment). The paper analyzes the case study of a hallmark event of the European Rally Championship – the Azores Rally.
Design/methodology/approach
During the Azores Rally of 2014, 669 inhabitants on São Miguel Island answered a survey. The questionnaire assessed 12 items that are ex ante quality of life (QOL) indicators, ten items of event attributes and overall satisfaction with the event and nine items of event impact perceptions.
Findings
The satisfaction with the event is positively influenced by the host destination’s overall QOL, particularly by the entertainment and local gastronomy and is reinforced by the event-management mix. On other hand, the QOL attributes rather than the event performance indicators determine the perceptions of the promotion of image destination and economic development. The event spectacle level has a particular influence on the residents’ self-esteem.
Practical implications
The paper discusses the implications for public decision-makers, tour operators and event managers, focusing on the community as an important driver for placemaking.
Social implications
This type of event has an impact on residents’ self-esteem, thus enhancing their QOL and hospitality.
Originality/value
This study supports the role of a peripheral island’s community as an active stakeholder, which interacts with the event organization’s key success factors.
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António Joaquim Araújo de Azevedo, Maria João Ferreira Custódio and Fernando Pereira Antunes Perna
This study aims to develop a new insight (focused on residents) into the measurement of place attachment, self‐esteem, self‐efficacy and perceived happiness, in order to provide…
Abstract
Purpose
This study aims to develop a new insight (focused on residents) into the measurement of place attachment, self‐esteem, self‐efficacy and perceived happiness, in order to provide public policy makers with performance indicators for place marketing strategies.
Design/methodology/approach
A survey applied to 641 residents of Portimão, the second most populated city in Algarve, in the south of Portugal, was conducted to assess the quality of life attributes and place attachment measures.
Findings
Findings revealed that the city's quality of life attributes (comprising six dimensions) influence place attachment – which is significantly correlated with self‐efficacy, perceived happiness and active citizenship behaviours.
Practical implications
As an input for the city policy makers, this research can contribute to a better knowledge and management of the factors that influence the residents' well‐being. For residents, it provided an opportunity for participation which may influence the public planning of the city.
Originality/value
The paper discusses a new framework that is a contribution for policy makers and public decision makers of the relevance of systematic place marketing and monitoring.
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João Alexandre Paschoalin Filho, Claudia Maria da Silva Bezerra and Antonio José Guerner Dias
The civil construction industry has vital importance to Brazil's economy. However, this sector is also responsible for the environmental impacts. Governments have been taking…
Abstract
Purpose
The civil construction industry has vital importance to Brazil's economy. However, this sector is also responsible for the environmental impacts. Governments have been taking measures aiming to mitigate these impacts. Among these, the elaboration and implementation of civil construction solid waste management plans can be highlighted. However, these plans still lack standardizations and tools for their evaluation. Environmental indicators proposal for construction solid waste management plans assessment is presented to verify the adhesion of these to environmental laws, technical standards and green building certification systems recommendations.
Design/methodology/approach
The construction solid waste management plans of three construction works were evaluated by the proposed indicators to verify the procedures related, generating, in the end, a scale between 0 and 5. After that, plans were compared with each other.
Findings
The proposed indicators have made possible the evaluation of the environmental practices performed for three different construction works. By the proposed indicators, the environmental practices were compared to technical standards and legislation suggested procedures.
Practical implications
As a contribution, the evaluation proposal presented may help the construction industry as well as the public authority to evaluate the construction solid waste management plans currently elaborated, so that these can offer a quality improvement and more effective environmental measures.
Originality/value
Methodologies that guide the evaluation of construction solid waste management plans can be beneficial for the construction companies, which can improve the quality of the plans elaborated internally and verify the effectiveness of the plans elaborated by specialized consultancies. In general, most of the construction solid waste management plans are prepared with the purpose of only complying with the legislation, more specifically of the National Council for the Environment, Resolution 307/2002.
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Joao Carlos Marques Silva and José Azevedo Pereira
The essence of discounted cash flow valuation is simple; the asset is worth the expected cash flows it will generate, discounted to the reference date for the valuation exercise…
Abstract
Theoretical basis
The essence of discounted cash flow valuation is simple; the asset is worth the expected cash flows it will generate, discounted to the reference date for the valuation exercise (normally, the day of the calculation). A survey article was written in Parker (1968), where it was stated that the earliest interest rate tables (use to discount value to the present) dated back to 1340. Works from Boulding (1935) and Keynes (1936) derived the IRR (Internal Rate of Return) for an investment. Samuelson (1937) compared the IRR and NPV (Net Present Value) approaches, arguing that rational investors should maximize NPV and not IRR. The previously mentioned works and the publication of Joel Dean’s reference book (Dean, 1951) on capital budgeting set the basis for the widespread use of the discounted cash flow approach into all business areas, aided by developments in portfolio theory. Nowadays, probably the model with more widespread use is the FCFE/FCFF (Free Cash Flow to Equity and Free Cash Flow to Firm) model. For simplification purposes, we will focus on the FCFE model, which basically is the FCF model’s version for the potential dividends. The focus is to value the business based on its dividends (potential or real), and thus care must be taken in order not to double count cash flows (this matter was treated in this case) and to assess what use is given to that excess cash flow – if it is invested wisely, what returns will come of them, how it is accounted for, etc. (Damodaran, 2006). The bridge to the FCFF model is straightforward; the FCFF includes FCFE and added cash that is owed to debtholders. References: Parker, R.H. (1968). “Discounted Cash Flow in Historical Perspective”, Journal of Accounting Research, v6, pp58-71. Boulding, K.E. (1935). “The Theory of a Single Investment”, Quarterly Journal of Economics, v49, pp479-494. Keynes, J. M. (1936). “The General Theory of Employment”, Macmillan, London. Samuelson, P. (1937). “Some Aspects of the Pure Theory of Capital”, Quarterly Journal of Economics, v51, pp. 469–496. Dean, Joel. (1951). “Capital Budgeting”, Columbia University Press, New York. Damodaran, A. (2006). “Damodaran on Valuation”, Second Edition, John Wiley and Sons, New York.
Research methodology
All information is taken from public sources and with consented company interviews.
Case overview/synopsis
Opportunities for value creation may be found in awkward and difficult circumstances. Good strategic thinking and ability to act swiftly are usually crucial to be able to take advantage of such tough environments. Amidst a country-wide economic crisis and general disbelief, José de Mello Group (JMG) saw one of its main assets’ (Brisa Highways) market value tumble down to unforeseen figures and was forced to act on it. Brisa’s main partners were eager in overpowering JMG’s control of the company, and outside pressure from Deutsche Bank was rising, due to the use of Brisa’s shares as collateral. JMG would have to revise its strategy and see if Brisa was worth fighting for; the market implicit assessment about the company’s prospects was very penalizing, but JMG’s predictions on Brisa’s future performance indicated that this could be an investment opportunity. Would it be wise to bet against the market?
Complexity academic level
This study is excellent for finance and strategy courses, at both undergraduate and graduate levels. Company valuation and corporate strategy are required.
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Luciano Costa Santos, Lívia Maria Albuquerque Reul and Cláudia Fabiana Gohr
Developing a lean supply chain is a continuous improvement effort, so it requires tracking the implementation progress by assessing the achieved level of leanness. However, lean…
Abstract
Purpose
Developing a lean supply chain is a continuous improvement effort, so it requires tracking the implementation progress by assessing the achieved level of leanness. However, lean supply chain practices depend on firm-to-firm relationships and an assessment method should consider these network interactions. Given the absence of such a method, this study aims to propose an alternative approach for assessing the leanness level of supply chains.
Design/methodology/approach
The authors extracted 18 typical lean supply chain practices from the literature, constituting the leanness assessment parameters. Then, the authors developed an assessment method based on the graph-theoretic approach due to its properties of capturing the interdependencies between elements of a system. The authors tested the proposed method in an automotive supply chain, selecting the focal firm and three of its first-tier suppliers.
Findings
The authors positioned partial and overall results in a visual classification scale and the supply chain presented a moderate leanness level. After empirical testing, the proposed method demonstrated its practical feasibility.
Research limitations/implications
This paper contributes to the literature with a novel approach for supply chain leanness assessment. However, to increase its generalizability, it would be beneficial to test the method in non-automotive supply chains, extending the assessment scope to downstream firms and second-tier customers and suppliers.
Practical implications
For practitioners, this paper provides a self-assessment tool to monitor the supply chain leanness and set priorities for improvement.
Originality/value
Besides tackling the interrelationships between firms, the proposed method considers the interdependencies between lean practices, providing partial and overall feedback to enable a systemic assessment.
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Igor Ucella Dantas de Medeiros, Jailane de Souza Aquino, Natália Sufiatti de Holanda Cavalcanti, Ana Regina Nascimento Campos, Angela Maria Tribuzy de Magalhães Cordeiro, Karla Suzanne Florentino da Silva Chaves Damasceno and Roberta Targino Hoskin
The purpose of this paper is to evaluate the chemical and functional composition of acerola, guava and cashew freeze-dried pomaces.
Abstract
Purpose
The purpose of this paper is to evaluate the chemical and functional composition of acerola, guava and cashew freeze-dried pomaces.
Design/methodology/approach
Fruit pomaces were obtained from the pulp juice industrial sector and submitted to freeze-drying. Samples were analysed for composition (macronutrients, micronutrients, moisture and ash), technological attributes (morphological, hygroscopicity, retention of oil and water and solubility), bioactive compounds (total phenolics, flavonoids, proanthocyanins, anthocyanins, carotenoids and ascorbic acid), antioxidant and antimicrobial properties. Total phenolics, brown pigments and antioxidant activity of thermally treated samples were evaluated. Results were presented as mean and standard deviation, and submitted to Shapiro–Wilk normality test, and ANOVA statistical significance follows by Tukey’s post hoc test (p<0.05). Also, Pearson correlation coefficients were used to test the relationship between selected parameters.
Findings
Guava pomace had the highest insoluble fibre (40.6 per cent), protein (13.8 per cent) and lipid (9.3 per cent) contents and acerola higher soluble fibre (14.2 per cent) and water and oil holding capacity (12 and 5.4 g/g, respectively). Cashew pomace had higher solubility (45.3 per cent) and hygroscopicity (11.2 per cent). Acerola pomace had the highest phenolic content (5,331.7 mg AGE/100 g), DPPH and oxygen radical absorbance capacity antioxidant activity (63.3 and 756.6 µmol TE/g). Despite of that none of extracts showed antibacterial activity. All pomaces presented good antioxidant activity retention after thermal treatments (> 70 per cent), which might be correlated to thermally induced brown pigments.
Originality/value
This investigation was motivated by the large amounts of pomaces produced by the fruit pulp and juice processing industries, which represents a waste of residual phytochemicals and cause potential environmental problems. Overall, it was demonstrated that freeze-dried acerola, guava and cashew pomaces are promising ingredients for multiple food applications.
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Maria Joao Cunha and Rita Lúcio Martins
The purpose of this study is to understand challenges and constraints in reaching top leadership positions for women in the Portuguese press. Specifically, it aims at…
Abstract
Purpose
The purpose of this study is to understand challenges and constraints in reaching top leadership positions for women in the Portuguese press. Specifically, it aims at characterizing their communication and leadership styles, and at identifying main gender biases in newsrooms routines from their point of view.
Design/methodology/approach
A qualitative method was employed by conducting in-depth interviews with four women who have held higher management positions in Portuguese leading newspapers. Participants were asked to characterize their communication and leadership style, but also newsrooms environment, trying to understand how gender asymmetries persist and manifest. Results were analyzed using thematic analysis.
Findings
While considering that Portuguese newsrooms are no longer environments marked by a sexist/macho environment, through increasing female participation, women still represent a minority in leadership. Leadership traits linked to male styles, including assertiveness and courage, were revealed, though mixed with a more participative/relational leadership. Also, female leaders regret when emotional ties with teams are not developed and recognized some degree of privilege towards other women through family support or not having children.
Research limitations/implications
There is a limited number of interviews, although they represent the few top women leaders in Portuguese journalism.
Practical implications
Policymaking recommendations derived from conclusions include participative leadership, implementing quotas, and monitoring tools of gender biases and special training.
Social implications
Media literacy policies and open debates on main media outlets concerning female leadership and communication styles may contributes toward the acknowledgement of lingering gender biases in the industry.
Originality/value
This study contributes to a fuller insight into the identification of leadership and personal traits among women who managed to disrupt stigmas and break barriers. Their voices are seldom heard in studies focusing leadership, so results enable ascertaining whether there is a female way of leading in journalism and comprehending the sense of privilege these women perceive.
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