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This paper aims to analyze the underlying factors of contract renewals in business-to-business (B2B) contracts.
The authors build a unique data set with 296 contracts signed between a major firm supplying petrochemical goods and its 128 customers between 2013 and 2016. They use Insider Econometrics as their methodological approach.
The econometric results suggest that contracts involving higher volume of trade, higher levels of dedicated assets representing seller’s specific investments in each transaction, and contracts comprising more than one product present an increased likelihood of being renewed.
Although limited to a single organization, this paper contributes to management theories focused on buyer–supplier relationships in which coordination between interdependent parties is required.
Practitioners engaged in B2B relationships may benefit from the findings to shape their bargaining strategies in contexts of high levels of asset specificity and bilateral dependence.
This paper contribute to theories related to the strategic negotiation between buyers and suppliers by emphasizing the importance of asset specificity in a nuanced and multifaceted fashion, by highlighting aspects related to resource dependency, and idiosyncratic characteristics on contract renewal.
Suzana Rodrigues Resende, Kamilla Soares Silva, André Luiz Borges Machado, Daiane Sousa Peres, Nayana Ribeiro Soares, Lismaíra Gonçalves Caixeta Garcia, Letícia Fleury Viana and Priscila Alonso dos Santos
The purpose of this study is to evaluate the yield, physico-chemical and microbiological parameters during the shelf life of the Minas Frescal cheese hand-manufactured by…
The purpose of this study is to evaluate the yield, physico-chemical and microbiological parameters during the shelf life of the Minas Frescal cheese hand-manufactured by family farms.
In the milk, analyses of total bacterial counts, somatic cell counts and centesimal composition were performed. The milk coagulation was analyzed, with different curd times (40, 80 and 120 min), with respect to the proximate composition, pH, titratable acidity, yield and microbiological counts. The means were compared using the Tukey test with a significance level of 5 per cent. The most probable number of microorganisms were also determined in water.
The results for milk quality were within the requirements established in Normative Instruction 62, except for total dry extract. It was found that curd time did not influence the protein and fat in dry matter contents; however, the ash content in cheese of 40 min of curd time (2.8 g/100g) is significantly higher (p = 0.02) than the values found for the other curd times. The same behavior was observed for moisture content (p = 0.04). The parameters determining the cheese quality were outside the standards for human consumption, but this result is directly related to the water conditions, which were outside of potability levels. To meet the requirements established in the legislation, dairy products must follow strict standards of quality hygiene, both the raw material (water, milk) and their employees who act directly in the process.
For the preparation of the Minas Frescal cheese, it takes several steps, from obtaining the milk to the product ready to be consumed, so the importance of doing this monitoring and evaluating its quality.
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…
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.
The purpose of this study is to characterize and compare the results of the inspection mark of handmade and industrially processed Minas frescal cheese. It is one of the…
The purpose of this study is to characterize and compare the results of the inspection mark of handmade and industrially processed Minas frescal cheese. It is one of the most commonly made and consumed cheeses in Brazil, and its production processes range from handmade cheeses produced in small household production sites to cheeses manufactured in large dairy factories subject to federal inspection.
The samples were stored for 10 days at 4°C in a biochemical oxygen demand chamber. Cheeses were analyzed using physicochemical analyzes, yield and syneresis indices and microbiological analyses.
The cheese A met the criterion of regulatory classification for very high humidity (65.32 g/100 g), while cheese B did not meet the criterion (54.38 g/100 g). Cheeses A (19.01 g/100 g) and B (24 g/100 g) showed average fat contents that did not comply with current legislation. The most probable number per g of thermotolerant coliforms was outside the acceptable range (>24 × 102 MPN/g), and Salmonella spp. were present in the tested samples. The highest yield was observed for handmade cheese (an average of 5.35 L of milk to produce 1 kg of cheese), which had the highest syneresis during the storage period (p = 0.004), reaching 14.26% on the 10th day of storage.
Municipal and state inspection certificates do not ensure the microbiological quality of Minas frescal cheese, indicating flaws in the good manufacturing practices and/or in the milk pasteurisation stage.