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Article
Publication date: 22 June 2021

Kleber Vasconcellos de Oliveira, Paulo Roberto B. Lustosa, Fatima de Souza Freire and Frederico A. de Carvalho

This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI…

Abstract

Purpose

This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry.

Design/methodology/approach

The analysis comprised the deposits (demand and savings), fee income, employee expenses, regulatory capital (Basel ratio) and ownership structure of all Brazilian banks from 2006 to 2017. The sample totalled 1,613 firm-year observations. The authors used three binary regression models (logit, probit and complementary log-log) in order to choose the one that best fits the model proposed. The authors controlled for size, profitability, leverage and liquidity.

Findings

The main results show positive relationships between CSR reporting and both savings deposits and fee income. The authors also found that state-owned (foreign private-owned) banks have a positive (negative) relationship with probability of CSR disclosure. A negative relationship was found between CSR disclosure and regulatory capital, indicating that banks are more likely to publish GRI reports as they approach the minimum levels of the Basel ratio.

Research limitations/implications

Some banks may disclose CSR reports which do not adhere to the GRI guidelines; these were not captured in this study.

Practical implications

The estimated model aids understanding of factors influencing CSR disclosure in the banking industry in an emerging economy, which may help bank regulators to adopt new approaches in their supervisory and regulatory roles.

Originality/value

This work is the first to document that both fee income and banks' regulatory capital are related to CSR disclosure. Furthermore, this study investigates the entire banking industry of a Latin American country over the longest and most up-to-date period the authors are aware of.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Article
Publication date: 4 October 2019

Diego Rodrigues Boente and Paulo Roberto B. Lustosa

After assessing papers on efficiency, most of the studies available are focused on the analysis of efficiency measures, without providing a deep discussion of the factors…

Abstract

Purpose

After assessing papers on efficiency, most of the studies available are focused on the analysis of efficiency measures, without providing a deep discussion of the factors that determine efficiency. This study aims to evaluate the efficiency of Brazilian electricity distribution companies based on a structural model that enables the identification of a network of relationships among representative variables that contribute to efficiency.

Design/methodology/approach

Structural equation modeling was applied in a sample of 62 electricity distribution companies operating in Brazil, forming a balanced panel from 2010 to 2014. Then, the authors verified the model compliance according to the empirical evidence of the entities analyzed. This verification included a survey of the variables, which was supported by theoretical references related to the phenomenon studied. The data collected were statistically treated, and benchmarking models and multivariate techniques were used. Once the adjustments were made, the re-specified model was estimated using the maximum likelihood method.

Findings

The empirical model reached good adjustment rates. The analysis concluded that the constructs information system, structural system, management system and sociocultural system affect efficiency.

Originality/value

This study adds to several other papers, and this is one of its main contributions. Relationships among the constructs have been systematized according to literature in the form of a structural model, which will enable future researchers to have a reference frame of relevant studies and a research foundation in this area of knowledge. A third contribution is the model tested in a sample of Brazilian electricity distribution companies, whose results can be compared to other utility sectors (e.g. telecommunications) or to other countries' electrical sectors, thus providing an empirical basis for the proposed hypotheses. Finally, this study also offers a contribution to the Brazilian Electrical Energy Agency (Aneel, in Portuguese), a regulatory agency, providing mechanisms to guide tariff adjustments, seeking a balance between costs and the need for investments allied to tariff affordability.

Details

RAUSP Management Journal, vol. 55 no. 2
Type: Research Article
ISSN: 2531-0488

Keywords

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Article
Publication date: 1 September 2005

Luiz Lebensztajn, Carina A.R. Marretto, Fábio A.B. Perdiz, Maurício C. Costa, Silvio I. Nabeta, Álvaro B. Dietrich, Ivan E. Chabu, Thiago T.G.R. Cavalcanti and José Roberto Cardoso

The design of electrical machines includes the computation of several requirements and, in general, the improvement of one requirement implies in a degradation of another…

Abstract

Purpose

The design of electrical machines includes the computation of several requirements and, in general, the improvement of one requirement implies in a degradation of another one: this is a typical multi‐objective scenario. The paper focuses on the multi‐optimization analysis of a special switched reluctance motor.

Design/methodology/approach

Two design requirements were analyzed: the average torque and the ripple torque. The electromagnetic field computation was performed by the finite element method and the torque was computed by the Coulomb's Virtual Work for several positions. This allows us to calculate the average torque and the ripple torque. Three different methods were used to obtain the Pareto set: a min‐max approach, the non‐dominated sorting genetic algorithm (NSGA) and the strength Pareto evolutionary algorithm (SPEA). In order to save the computation time, the objective functions (the average torque and the ripple torque) were replaced with surrogate functions. Kriging models were used as surrogate functions.

Findings

The evolutionary methods (NSGA and SPEA) have a similar performance. The min‐max has not the same performance. It could have the same performance only if some unconstrained optimization problems are solved before the multi‐objective optimization. The maximum relative deviation between the approximated function (Kriging model) and the same value calculated by the finite element method was equal to 0.8 percent for the average torque and 1.2 percent for the ripple torque. The ripple torque, considered as the difference between the maximum and the minimum values in the 0‐90° region, has reduced while its frequency has doubled. This last characteristic provides a better mechanical stability for the driven load because its inertia softens the ripple effects at the double the frequency. The optimized prototype presents higher torques in the region θ<0° and this allows the electronic drive to switch in a broader range rendering the motor operation more flexible.

Originality/value

The use of surrogate functions save the computation time with high accuracy. This is very important on the design of electrical machines, a typical multi‐objective scenario. Evolutionary methods seem to be well suited to solve this class of problem.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 24 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

Abstract

Purpose

The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.

Design/methodology/approach

The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.

Findings

The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.

Practical implications

The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.

Originality/value

The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.

Details

Journal of Knowledge Management, vol. 23 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

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Article
Publication date: 6 September 2013

D.M. Marchioni, B. Gorgulho, M. Lipi and A.N. Previdelli

The purpose of this paper is to evaluate the energy density (ED) of workers' diets and examine their relationship with nutrient intake, diet quality, socio‐demographic and…

Abstract

Purpose

The purpose of this paper is to evaluate the energy density (ED) of workers' diets and examine their relationship with nutrient intake, diet quality, socio‐demographic and anthropometric factors.

Design/methodology/approach

Dietary data were collected by a 24‐hour recall. ED, defined as energy per unit weight of diet, included all food and excluded all beverages. Diet quality was evaluated using the Brazilian version of the health eating index. The associations between ED and socio‐demographic variables and body mass index were examined using regression models.

Findings

The study evaluated 201 individuals: 51 percent male; mean age 33.4 years (SD=9.5); 43 percent overweight. Women and men presented similar mean ED: 1.99 (95 percent CI: 1.90‐2.09) and 1.95 (95 percent CI: 1.89‐201). ED was inversely associated with age (β: −0.009; 95 percent CI: −0.015; −0.002) and with leisure physical activity (β: −0.049; 95 percent CI: −0.096; −0.002) and directly associated with liquid intake during meals (β: 0.159; 95 percent CI: 0.003; 0.285). Diets with higher ED were of lower quality: richer in total fat, saturated fat, trans fatty acids and added sugars, and concomitantly providing less vitamin C and less fiber. There was no association between ED and anthropometric variables.

Originality/value

The high ED diets consumed by these workers might represent a risk, because of the relationship between low quality diets and chronic diseases like cardiovascular disease, obesity and cancer.

Details

Nutrition & Food Science, vol. 43 no. 5
Type: Research Article
ISSN: 0034-6659

Keywords

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Book part
Publication date: 1 October 2014

Marcelo M. de Oliveira and Alexandre C. L. Almeida

Speculative bubbles have been occurring periodically in local or global real-estate markets and are considered a potential cause of economic crises. In this context, the…

Abstract

Speculative bubbles have been occurring periodically in local or global real-estate markets and are considered a potential cause of economic crises. In this context, the detection of explosive behaviors in the financial market and the implementation of early warning diagnosis tests are of critical importance. The recent increase in Brazilian housing prices has risen concerns that the Brazilian economy may have a speculative housing bubble. In the present chapter, we employ a recently proposed recursive unit root test in order to identify possible speculative bubbles in data from the Brazilian residential real-estate market. The empirical results show evidence for speculative price bubbles both in Rio de Janeiro and São Paulo, the two main Brazilian cities.

Details

Risk Management Post Financial Crisis: A Period of Monetary Easing
Type: Book
ISBN: 978-1-78441-027-8

Keywords

Abstract

Details

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

Abstract

Details

International Journal of Sociology and Social Policy, vol. 12 no. 4/5/6/7
Type: Research Article
ISSN: 0144-333X

Abstract

Purpose

Different from most academic publications about tourism in Brazil, this paper provides an overarching and comprehensive perspective. Analysing key developments, and focusing on the period 2000–2019, this paper also considers long-standing structural issues that hinder tourism development. Although this viewpoint paper deals with Brazil, very similar issues can be identified for many countries worldwide.

Design/methodology/approach

This viewpoint paper is a combination of reflections by leading Brazilian tourism academics; most are members of ABRATUR, the International Academy for the Development of Tourism Research in Brazil. This paper uses secondary data from the grey (e.g. government reports) and academic literature to support this opinion paper. The tourism-related topics covered in this paper include economics, policy and planning, marketing, transport, nature-based tourism, gastronomy, hospitality and education, amongst others.

Findings

Brazil has missed several unique opportunities to place it as a destination of international renown. Since the 1990s, efforts to support regional tourism development have achieved only moderate success as political instability, violence and corruption have impacted tourism. A lack of a coordinated approach between the various levels of government, a shortage of tourism data and a long-term supra-government marketing campaign, among other factors, have meant Brazil has missed several critical opportunities in the 2010s to establish itself as a leading tourism destination in the global market.

Originality/value

From leading tourism academic experts in Brazil, a unique opinion paper offers an overview of the critical development issues in 2000–2019. The paper presents matters that have hindered potential tourism contributions to the largest nation in South America. While these matters may be specific to Brazil, many of these challenges are not dissimilar to those in other emerging (democratic) nations. The authors offer several public policies and technical recommendations to scaffold tourism development towards the 2030 agenda.

设计/方法/途径

本篇观点论文是巴西前沿旅游学者们思考的集合, 其中大多数的学者是巴西旅游发展国际研究院ABRATUR的成员。这篇论文使用了诸如政府工作报告的二手数据和学术文献来支撑文章观点。其中涉及的与旅游相关的主题包括经济学, 政策和规划, 市场营销, 交通, 自然旅游, 烹饪学, 酒店, 教育等等。

目的

与巴西大多数旅游研究的出版物不同, 本文提供了一个重要且全面的视角。文章重点分析了从2000-2009年的旅游业主要发展状况, 同时考虑了阻碍旅游业发展的长期结构性问题。尽管此观点论文涉及巴西, 但在世界许多国家都可以发现非常相似的问题。

结果

巴西已经错失了作为国际知名旅游目的地的几个独特机会。二十世纪九十年代以来, 因为政治动荡, 暴力和腐败对旅游业的影响, 支持区域旅游业发展的努力仅仅取得了有限的成功。各级政府之间缺乏协调方式, 旅游数据短缺和长期的跨政府营销活动等因素, 已经意味着巴西在二十一世纪前十年已经错失了将自己在全球市场中确立为领先旅游目的地的几个重要机会。

创新/价值

这篇来源于一些巴西学术旅游届的领头羊的独特观点论文概述了从2000年到2019年巴西旅游业发展的关键问题。本文介绍了那些已经阻碍南美洲最大旅游国家潜在旅游业贡献的重要事项。尽管这些事项可能是巴西独有的, 但是其中许多问题与其他新兴的(民主的)国家也没有什么不同。我们提供了一些公共政策和技术建议, 以支持旅游业向2030年议程迈进。

Diseño/metodología/enfoque

Este artículo de opinión es una combinación de reflexiones de destacados académicos brasileños del turismo, la mayoría miembros de ABRATUR, la Academia Internacional para el Desarrollo de la Investigación en Turismo en Brasil. Se utilizan fuentes secundarias (por ejemplo, informes gubernamentales) y literatura académica para respaldar este artículo. Los temas relacionados con el turismo que se tratan en este documento incluyen economía, política y planificación, marketing, transporte, turismo basado en la naturaleza, gastronomía, hotelería, y educación, entre otros.

Propósito

A diferencia de la mayoría de las publicaciones académicas sobre el turismo en Brasil, este artículo ofrece una perspectiva global e integral. Al analizar los desarrollos clave y centrarse en 2000–2019, este documento también considera problemas estructurales de larga data que obstaculizan el desarrollo del turismo. Aunque este documento trata de Brasil, se pueden identificar problemas muy similares en muchos otros países del mundo.

Resultados

Brasil ha perdido varias oportunidades únicas para colocarse como un destino de renombre internacional. Los esfuerzos realizados desde la década de 1990 para apoyar el desarrollo del turismo regional solo han logrado un éxito moderado debido a que la inestabilidad política, la violencia y la corrupción han impactado al turismo. La falta de un enfoque coordinado entre los distintos niveles de gobierno, la escasez de datos turísticos, una campaña de marketing supra gubernamental a largo plazo, entre otros factores, han significado que Brasil haya perdido varias oportunidades críticas en la década de 2010 para establecerse como un destino turístico líder en el mercado global.

Originalidad/valor

Un artículo de opinión único de destacados expertos académicos en turismo en Brasil, que ofrece por primera vez una visión general de los problemas críticos del desarrollo desde la década del 2000. El documento presenta asuntos que han obstaculizado las posibles contribuciones del turismo a la nación más grande de América del Sur. Si bien estos asuntos pueden ser específicos de Brasil, muchos de estos desafíos no son diferentes a los de otras naciones (democráticas) emergentes. Ofrecemos diversas recomendaciones técnicas y de políticas públicas para impulsar el desarrollo turístico hacia la agenda 2030.

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Article
Publication date: 15 April 2019

Michel Xocaira Paes, Gerson Araujo de Medeiros, Sandro Donnini Mancini, Flávio de Miranda Ribeiro and Jose A. Puppim de Oliveira

The purpose of this paper is to evaluate how improvements in municipal solid waste management systems (MSWMS) can contribute to a transition toward circular economy (CE…

Abstract

Purpose

The purpose of this paper is to evaluate how improvements in municipal solid waste management systems (MSWMS) can contribute to a transition toward circular economy (CE) in urban areas, outlining actions and guidelines for public policies.

Design/methodology/approach

The research was carried out in three municipalities located in the state of São Paulo in terms of: diagnosis; elaboration of more positive scenarios in terms of CE and scaling of economic and environmental benefits; and outline actions and guidelines for public policies of MSWMS.

Findings

In developing countries like Brazil, MSWMS can contribute to a transition toward a CE through new public policies and management practices, or even through the improvement of those that already exist. Examples of this are the integration of the informal sector of the recycling chain and service sector related to repairs of clothing, shoes, furniture and electronics as well as composting at the food production site. This could be strengthened by legal and financial mechanisms, training and carbon credit projects. Moreover, there is a need for integration of public policies between different levels of governments and sectoral policies.

Originality/value

This paper developed a methodology to examine the potential for a transition toward a CE through the MSWMS in different scenarios and cities. This methodology allows to advance the implementation of the concept of CE in urban areas of developing countries and generating co-benefits to the local economy and the global environment.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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