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Article
Publication date: 1 April 2020

Pedro Gomes Vasconcelos and Nelson Leitão Paes

In an attempt to reduce tax distortions and increase economic efficiency, in 2002 and 2003 Brazil promoted changes in the PIS/COFINS tax, the main federal tax on consumption…

Abstract

Purpose

In an attempt to reduce tax distortions and increase economic efficiency, in 2002 and 2003 Brazil promoted changes in the PIS/COFINS tax, the main federal tax on consumption. Thus, in addition to the old cumulative regime calculated on company revenues, the noncumulative regime was created with higher rates and the added value as a tax basis.

Design/methodology/approach

This paper analyzes the effects of the PIS/COFINS reform in a context of deindustrialization in the Brazilian economy, using a neoclassical model with two sectors.

Findings

The results suggest that after a small improvement in the aggregate economy in the short term, in the long term there was a worsening of the macroeconomic indicators. From the sector perspective, the PIS/COFINS reform may have contributed to the loss of industry participation in the Brazilian economy.

Originality/value

The study of the impact of the PIS/COFINS reform on industry through a neoclassical model is unprecedented in the national literature and contributes to the investigation of changes in the tax regime that occurred in the country.

Details

Journal of Economic Studies, vol. 48 no. 4
Type: Research Article
ISSN: 0144-3585

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: 24 July 2019

Taísa Rezende Teixeira Farias, Maria Cecília Evangelista Vasconcelos Schiassi, Patrícia Aparecida Pimenta Pereira, Vanessa Rios de Souza, Amanda Maria Teixeira Lago, Soraia Vilela Borges and Fabiana Queiroz

The purpose of this paper is to evaluate the effect of the bodying agents (erythritol, sorbitol, xylitol and polydextrose) and their mixtures on the preparation of mixed Brazilian…

Abstract

Purpose

The purpose of this paper is to evaluate the effect of the bodying agents (erythritol, sorbitol, xylitol and polydextrose) and their mixtures on the preparation of mixed Brazilian Cerrado fruit preserves (marolo, soursop and sweet passion fruit).

Design/methodology/approach

The simplex mixture design was used for product optimization and the preserves evaluated by physical, physicochemical and sensory properties. The research data were analyzed using regression equations on SAS University and exploratory analysis by principal component analysis and parallel factors techniques on Sensomaker software.

Findings

The results show that erythritol and polydextrose bodying agents should not be used as pure components because they provoked changes in the properties of the final product and negatively influenced the sensory attributes. While the high concentrations of xylitol and sorbitol provided better sensorial acceptance, being considered, therefore, good substitutes for sucrose.

Practical implications

This research has shown it is feasible to use bodying agents in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar.

Social implications

The development of mixed preserves could increase population access to the Brazilian Cerrado fruits. In addition, sugar-free preserves are a viable alternative for adding value to the product and satisfy all the consumers.

Originality/value

The combination of properties of two or more fruits and use of bodying agents can improve sensory, physical and physicochemical characteristics of the final product. However, there are technological challenges to evaluate in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar.

Details

British Food Journal, vol. 121 no. 9
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 9 October 2017

Patricia Rocha and Rui Calejo Rodrigues

The purpose of this paper is to review the status of knowledge on the subject of building maintenance from an integrated perspective that incorporates the building lifecycle, that…

Abstract

Purpose

The purpose of this paper is to review the status of knowledge on the subject of building maintenance from an integrated perspective that incorporates the building lifecycle, that is, from the design stage to the end of life. This work considered the main aspects to be taken into account in determining and implementing maintenance strategies, which requires a cross-sectional view of the entire construction process. At the same time, this approach contributes to the organisation of building management.

Design/methodology/approach

Bibliometric review has been carried out to identify relevant subjects and topics about scientific production on building maintenance by analysing the contents of about 745 publications, over the last 15 years, between 2000 and 2016 (first quarter). The survey results were gradually organised into a database grouped into seven main themes which were found to be more discussed and others six emergent themes with topics on building maintenance research.

Findings

This research enabled a synthesis of the focal points in the literature on building maintenance, as well as debates among researchers and institutions in the field. The result is a view to the future regarding what issues merit further research and what content requires greater depth of understanding, allowing us to envision research directions that encompass topics and sub-topics for future development. To this end, this bibliometric study draws on knowledge developed over the last 15 years, using research studies published in refereed journals indexed in ISI/SCOPUS as its data source.

Originality/value

The novelty of this topic, and the aspect in which it differs from existing studies, is that the researchers analysed a single sub-topic: that is, content regarding maintenance. Thus, this bibliometric literature review allows us to achieve a comprehensive and integrated view of key issues developed in the field of building maintenance. The results show which topics have been more thoroughly developed and which still exhibit gaps and weaknesses. This review allows us to envision well thought out guidelines for future development that have the potential to be relevant to progress in building maintenance research. It also contributes to our understanding of the state of the art in this field of knowledge.

Details

Journal of Quality in Maintenance Engineering, vol. 23 no. 4
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 11 July 2022

Sathyanarayanan Venkatraman and Rangaraja Sundarraj

While the adoption of health-analytics (HA) is expanding, not every healthcare organization understands the factors impacting its readiness for HA. An assessment of HA-readiness…

Abstract

Purpose

While the adoption of health-analytics (HA) is expanding, not every healthcare organization understands the factors impacting its readiness for HA. An assessment of HA-readiness helps guide organizational strategy and the realization of business value. Past research on HA has not included a comprehensive set of readiness-factors and assessment methods. This study’s objective is to design artifacts to assess the HA-readiness of hospitals.

Design/methodology/approach

The information-systems (IS) theory and methodology entail the iterative Elaborated Action Design Research (EADR)method, combined with cross-sectional field studies involving 14 healthcare organizations and 27 participants. The researchers determine factors and leverage multi-criteria decision-making techniques to assess HA-readiness.

Findings

The artifacts emerging from this research include: (1) a map of readiness factors, (2) multi-criteria decision-making techniques that assess the readiness levels on the factors, the varying levels of factor-importance and the inter-factor relationships and (3) an instantiated system. The in-situ evaluation shows how these artifacts can provide insights and strategic direction to an organization through collective knowledge from stakeholders.

Originality/value

This study finds new factors influencing HA-readiness, validates the well-known and details their industry-specific nuances. The methods used in this research yield a well-rounded HA readiness-assessment (HARA) approach and offer practical insights to hospitals.

Details

Journal of Enterprise Information Management, vol. 36 no. 1
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 18 May 2023

Jiawen Chen and Linlin Liu

This study extends the literature on top management team (TMT) diversity and innovation by introducing entrepreneurial passion diversity as an important TMT affective component in…

Abstract

Purpose

This study extends the literature on top management team (TMT) diversity and innovation by introducing entrepreneurial passion diversity as an important TMT affective component in determining firm innovation performance. This paper draws on the knowledge-based view and proposes that TMT passion diversity, in terms of intensity separation and focus variety, may hinder the process of knowledge creation, and, in turn, reduce firm innovation performance.

Design/methodology/approach

The authors conduct a questionnaire survey using a simple random sampling technique and collect data from 195 small- and medium-sized enterprises in China. Ordinary least squares regression and a structural equation model are applied to test the hypotheses.

Findings

This study finds that TMT passion intensity separation has a negative effect on firm innovation performance via knowledge exchange and knowledge combination. TMT passion focus variety has a negative effect on firm innovation performance via knowledge combination.

Originality/value

This study highlights the affective diversity of entrepreneurial passion in TMTs and clarifies the detrimental role of TMT entrepreneurial passion diversity in innovation and knowledge creation. It contributes new insights to the literature on TMT diversity, knowledge management and entrepreneurial passion.

Details

Journal of Knowledge Management, vol. 28 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

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