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Book part
Publication date: 23 March 2017

Patrícia Lacerda de Carvalho and Aldo Leonardo Cunha Callado

We compare the financial stock performance of companies that participate in the Carbon Efficient Index (ICO2) and those that participate only in market-wide indices of the…

Abstract

We compare the financial stock performance of companies that participate in the Carbon Efficient Index (ICO2) and those that participate only in market-wide indices of the BM&FBovespa (the IBOV, IBrX50, and IBrX100). The data includes the daily quotations of the shares from these four indices for September 2010 to December 2014. We exclude companies from market-wide indices that also participated in the ICO2. We use the stock market and average volume liquidity indices in order to analyze liquidity. We employ financial indicators to analyze the performance of the indices. Returns of companies participating in the ICO2 exceed those of all other companies except those participating in the IBrX50. The returns of all indices are statistically similar. There is a proven long-term equilibrium relationship between the indices’ returns. The ICO2 does not present obvious superiority in terms of the Sharpe and Jensen indices, although the results surpass those of the market-wide indices. Although the financial performance of sustainable companies does not surpass that of other companies, the economic benefits are similar. Thus, even though the financial result presents no significant difference, it is crucial to acknowledge that investing in sustainable stocks does not result in financial loss; rather, it has a positive environmental impact. The literature connecting the performance of the shares of the ICO2 and broad indices is scarce. Our study improves understanding of how company stocks can generate economic benefits to both society and companies.

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Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 3 January 2020

Marcelo Caetano de Oliveira, Paula Nogueira Curi, Rafael Pio, Daniela da Hora Farias, Marcio Roberto Rigote, Maria Cecília Evangelista Vasconcelos Schiassi, Moacir Pasqual and Vanessa Rios de Souza

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is…

Abstract

Purpose

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is increasing due to the growing recognition of the nutritional value. These fruits play important roles through the marketing of their products and nutritionally through their consumption. All fruits are edible and are used in the food industry and well sensory accepted. The purpose of this paper is to verify the physicochemical characteristics, bioactive compounds and antioxidant activity in fruits collected in the Cerrado and Pantanal biomes from western Mato Grosso do Sul.

Design/methodology/approach

The fruits of baru, bocaiuva, jatobá, jenipapo and pequi were collected. To characterize them, longitudinal diameter, transverse diameter, total soluble solids, acidity, pH, ascorbic acid, total phenolics, antioxidant capacity, total sugar, glucose and macro and micronutrient contents analysis were performed in triplicate.

Findings

Jatobá presented the highest values of vitamin C. For phenolics, baru and jatobá stood out; bocaiuva presented the highest results for sugars, while jatobá was superior for glucose. The fruits with the highest antioxidant capacity, DPPH, were pequi and baru, while via ABTS the jatobá was the highest. Baru presented higher levels of nitrogen, phosphorus, magnesium, copper, zinc and iron. The bocaiuva presented the highest results for potassium and sulfur, the jatobá calcium and manganese. Jenipapo stood out with its boron content. Magnesium presented superior results in the baru, jenipapo and bocaiuva. The results reinforce the diversity of physicochemical characteristics.

Originality/value

The increase of the flow of available information, together with the growth of multicultural influences, the search for wholesome diet and the diversity of flavors and colors make these fruits important regional development tools. Their characteristics encompass national and international exploration potential that arouse consumer interest and contribute to the pursuit of innovations. In addition, the native species mentioned above provide fruits with unique sensory characteristics. Their consumption is increasing in the markets due to the growing recognition of their nutritional value. Therefore, these fruits play important roles, economically, through the marketing of their products and nutritionally through their consumption.

Details

British Food Journal, vol. 122 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 17 February 2021

Beatriz Lima Zanoni, Rafael Borim-de-Souza, Eric Ford Travis and Jacques Haruo Fukushigue Jan-Chiba

The aim of this study is to analyze the capitals moved in decisions about sustainability in narratives from and referring to Samarco Minerações, S.A. under a perspective…

Abstract

Purpose

The aim of this study is to analyze the capitals moved in decisions about sustainability in narratives from and referring to Samarco Minerações, S.A. under a perspective guided by Bourdieusian sociology.

Design/methodology/approach

Oriented by historicist ontology and historical epistemology, this research is classified as qualitative, descriptive and documentary, with narrative analysis and case study. The selected organization-case was Samarco Minerações, S.A. The documentary sources considered were sustainability reports, social networks channels and news published in Brazilian newspapers of high circulation. The collected information was submitted to the narrative analysis method.

Findings

Samarco Minerações, S.A. maintained the sustainability posture before and after the ore tailings dam rupture. The decision models adopted (decentralized) and the moved capitals (economic and technological) after the ecocide revealed a change in the organizational practices in front of a new instability scenario, and the organization’s attempt to reach acknowledgment, legitimacy and power.

Social implications

The organization was selected because of its involvement in an ecocide. The crime generated economic (suspension of tax collection caused by the organizational inactivity), social (unemployment and deaths) and environmental (iron ore tailings contaminated the region’s ecosystem) impacts.

Originality/value

The greatest value and contribution this paper offers is an alternative intermediary methodological approach using Bourdieusian micro-sociology to analyze narratives based on capitals dynamics and doxa. This theoretical and methodological approach can prove fruitful for further research in sustainability studies on other topics, and even in other fields.

Propósito

Analisar, bajo orientación de la sociología bourdieusiana los capitales movidos en decisiones sobre sustentabilidade, desde narrativas referentes a Samarco Minerações S.A.

Design/Metodología/Enfoque

Orientado por una ontología historicista y epistemología histórica, esa pesquisa se clasifica como: cualitativa, descriptiva y documental, con el analisis de narrativa y estudio de caso. La organización elegida fue Samarco Minerações S.A. Las fuentes documentales fueron: informes de sustentabilidad, canales en redes sociales y notícias publicadas en periódicos brasileños de gran circulación. Las informaciones recogidas fueron sometidas al método de analisis narrativa.

Resultados

La Samarco Minerações S.A. mantuvo la postura de sustentabilidad antes y después del rompimiento de la represa. Los modelos de decisiones adoptados (descentralizado) y los capitales manejados (económico y tecnológico) después el ecocidio, revelaron un cambio en las prácticas organizacionales frente una escena de instabilidad, y el intento de la organización de alcanzar reconocimiento, legitimidad y poder.

Impacto social

La organización fue elegida por su participación en un ecocidio. El crimen generó impactos económicos (interrupción de recaudación de los impuestos causado por la inaticvidad organizacional), impacto social (desempleo y muertes), impacto ambiental (desechos de minério del hierro contaminarón al ecosistema de la región).

Originalidad/valor

El principal valor y contribución que el artículo ofrece es un enfoque metodológico intermedio y alternativo que se utiliza de la microsociología bourdieusiana para analisar narrativas basadas en la dinamica de los capitales y de la doxa. El enfoque teorico metodológico puede ser benéfico para las nuevas pesquisas en los estudios de sustentabilidad, de las narrativas, en otros temas y hasta mismo en otros campos.

Propósito

Analisar, sob orientação da sociologia bourdieusiana, os capitais movimentados em decisões sobre sustentabilidade, a partir de narrativas da e referentes à Samarco Minerações S.A.

Design/Metodologia/Abordagem

Orientada por uma ontologia historicista e epistemologia histórica, essa pesquisa classifica-se como: qualitativa, descritiva e documental, com análise de narrativa e estudo de caso. A organização selecionada foi a Samarco Minerações S.A. As fontes documentais foram: relatórios de sustentabilidade, canais em redes sociais e notícias publicadas em jornais brasileiros de grande circulação. As informações coletadas foram submetidas ao método de análise narrativa.

Resultados

A Samarco Minerações S.A. manteve a postura de sustentabilidade antes e após o rompimento da barragem. Os modelos de decisão adotados (descentralizado) e os capitais movimentados (econômico e tecnológico) após o ecocídio, revelaram uma mudança nas práticas organizacionais diante de um cenário de instabilidade, e a tentativa da organização de alcançar reconhecimento, legitimidade e poder.

Impacto social

A organização foi selecionada por seu envolvimento em um ecocídio. O crime gerou impacto econômicos (suspensão de arrecadação de impostos causada pela inatividade organizacional), impacto social (desempregos e mortes), impacto ambiental (rejeitos de minério de ferro contaminaram o ecossistema da região).

Originalidade/valor

O principal valor e contribuição que o artigo oferece é uma abordagem metodológica intermediária e alternativa que se utiliza da microssociologia bourdieusiana para analisar narrativas baseadas na dinâmica dos capitais e da doxa. A abordagem teórico-metodológica pode ser benéfica para novas pesquisas em estudos de sustentabilidade, de narrativas, em outros temas e até mesmo em outros campos.

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Article
Publication date: 5 May 2015

Rafael Borim-de-Souza, Zandra Balbinot, Eric Ford Travis, Luciano Munck and Adriana Roseli Wünsch Takahashi

– The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Abstract

Purpose

The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Design/methodology/approach

The primary objective of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Findings

Analytical dimensions were related to establishing three proposals, which represent possible theoretical routes for characterizing sustainable development and sustainability as study objects for comparative management theory. A framework which illustrates the theoretical route taken to develop these proposals is presented at the end of the theoretical-analytical discussions.

Research limitations/implications

This paper considers that discussion about sustainable development, sustainability and comparative management theory, as interesting themes for organizational studies, lack epistemological clarity and theoretical depth. Such shortcomings are identified based upon the difficulty in identifying ontological postures, epistemological perspectives, dominant paradigms and conceptual approaches that enable greater coherence to analysis of these themes, and also support the undertaking of research that can contribute to enriching proposals related to comparative management theory.

Originality/value

This is an innovative paper as it relates comparative management theory approaches with structural concepts from sustainable development and sustainability developed using contributions from organizational theories, sociological reflections, and political science. The proposed characterization is intended to blaze new and alternative epistemological paths for adding greater rigor to empirical research focussed on the relationship investigated here in a theoretical context.

Details

Cross Cultural Management, vol. 22 no. 2
Type: Research Article
ISSN: 1352-7606

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Book part
Publication date: 12 January 2012

Ioannis N. Lagoudis

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming…

Abstract

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming at the documentation of works related to container terminals.

An effort to review, collect and present the majority of the works present in the last 30 years, between 1980 and 2010, has been made in order to picture the problems dealt and methods used by the authors in the specific research field. To facilitate the reader, studies have been grouped under five categories of addressed problems (productivity and competitiveness, yard and equipment utilization, equipment scheduling, berth planning, loading/unloading) and four modelling methodologies (mathematics and operations research, management and economics, simulation, stochastic modelling).

The analysis shows that most works focus on productivity and competitiveness issues followed by yard and equipment utilisation and equipment scheduling. In reference to the methodologies used managerial and economic approaches lead, followed by mathematics and operations research.

In reference to future research, two fields have been identified where there is scope of significant contribution by the academic community: container terminal security and container terminal supply chain integration.

The present chapter provides the framework for researchers in the field of port container terminals to picture the so far works in this research area and enables the identification of gaps at both research question and methodology level for further research.

Details

Maritime Logistics
Type: Book
ISBN: 978-1-78052-340-8

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Book part
Publication date: 14 September 2018

Abstract

Details

Authenticity & Tourism
Type: Book
ISBN: 978-1-78754-817-6

Content available
Article
Publication date: 29 March 2021

Márcia Figueredo D’Souza and Gerlando Augusto Sampaio Franco de Lima

This study aims to analyze the relationship between the nonpathological traits of narcissism and decisions under conditions of uncertainty and risk in light of the…

Abstract

Purpose

This study aims to analyze the relationship between the nonpathological traits of narcissism and decisions under conditions of uncertainty and risk in light of the prospect (PT) and fuzzy-trace theories (FTT).

Design/methodology/approach

This paper conducted an empirical-theoretical study with 210 Brazilian academics from the business area (accountants and managers), using a self-reported questionnaire to collect data. This paper analyzed the data through descriptive statistical techniques, correlation, test of hypotheses and logistic regression.

Findings

The results point to a lower disposition of respondents to narcissistic traits, although the characteristics of self-sufficiency, authority, exploitation and superiority have been demonstrated. Most participants chose the sure gain in positive scenarios and risk in light of possibility of losses. However, those with high levels of narcissism showed higher propensity to make risky decisions, both in positive and negative scenarios.

Research limitations/implications

The empirical results about risky decision-making behavior of individuals with narcissist traits spur further investigation on the impacts of attitudes and behaviors in organizations as they are affected by psychosocial factors. These attitudes and behaviors, reflected in administrative and financial reports, influence future decisions of investors.

Originality/value

The interaction between the areas of business administration and psychology in regard to the effects of the narcissist personality trait and the FTT is both original and valuable for the business area. The simplest scenario based on the FTT theory can help eliminate issues around the interpretation and complexities of calculations regarding decision-making scenarios in PT format.

Details

RAUSP Management Journal, vol. 56 no. 1
Type: Research Article
ISSN: 2531-0488

Keywords

Content available
Article
Publication date: 20 April 2018

Anielson Barbosa Da Silva, Ana Carolina Kruta de Araújo Bispo, Danilo Goncalves Rodriguez and Francisco Ialyson Felipe Vasquez

The purpose of this paper is to present a proposal for structuring the use of problem-based learning (PBL) as an active teaching strategy and assess PBL’s implications for…

Abstract

Purpose

The purpose of this paper is to present a proposal for structuring the use of problem-based learning (PBL) as an active teaching strategy and assess PBL’s implications for student learning in the undergraduate management degree program of a federal university in Northeastern Brazil. PBL can turn students into active subjects in their own learning and promote the development of decision-making abilities through the identification and analysis of real problems.

Design/methodology/approach

The study follows the assumptions of qualitative research and uses the action research approach. The data were collected through reflective reports (texts freely written by students describing their experiences in a course) and through interviews. The collected material formed the basis for analysis and discussion of the results using content analysis.

Findings

The results indicate that the PBL teaching strategy has positive implications for student learning in that it promotes the integration of theory and practice, which enhances the motivation to learn. The students perceived the practical aspect, teamwork and presence of an entrepreneur/manager in the PBL classes as factors facilitating learning. By contrast, teamwork and the time involved were seen as factors limiting learning.

Practical implications

The use of PBL demonstrates its potential for learning through the integration of students’ cognitive, behavioral and social dimensions, fostering closer integration with the context of professional activity. The presence of entrepreneurs/managers who present real problems to be analyzed by the students in the classroom can contribute significantly to the promotion of learning and reflection by undergraduate management students.

Originality/value

The results of this study reveals its originality and value to management education in Brazil because it defines a framework for the implementation of PBL as an active learning strategy in a management program, it indicates the potential of PBL for the development of students’ competencies, it increases the potential for integrating theory with professional practice and it can aid the process of training teachers as they assess the implications of PBL for student learning.

Details

Revista de Gestão, vol. 25 no. 2
Type: Research Article
ISSN: 2177-8736

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Article
Publication date: 29 April 2021

Nathalia de Paula and Silvio Melhado

The objective of this paper is to draw up management guidelines on environmental sustainability for architectural and engineering design firms.

Abstract

Purpose

The objective of this paper is to draw up management guidelines on environmental sustainability for architectural and engineering design firms.

Design/methodology/approach

The paper is derived from a research experience between 2010 and 2018. That experience comes from three source sets: Management Development Program for Design Firms from the Research Line of Management Design, Department of Civil Construction Engineering, University of São Paulo in Brazil; papers including a doctoral thesis; and literature review. Revisiting and investigating processes were conducted by research questions, resulting in lessons learned, management difficulties and guidelines.

Findings

The guidelines were drawn up from a strategic sphere, understanding internal and external factors to the firm, diagnosis of the firm's management and sustainability, a building sustainability plan, implications of the plan for management processes, plan monitoring and control and plan evaluation.

Research limitations/implications

The studies were mostly conducted in Brazil, and one of them in the USA. Other studies could be carried out in other countries comparing findings or implementing the guidelines.

Practical implications

The findings will provide feedback to Management Development Program for Design Firms (PDGEP) in the action research method. Moreover, the knowledge about firm's capabilities can advance understanding of architectural and engineering (AE) design firm management as support for sustainability, performance and building information modeling (BIM).

Originality/value

Architectural and engineering design firms are hardly discussed; design is treated in the building project context, giving prominence to technical solutions, not to management ones.

Details

World Journal of Entrepreneurship, Management and Sustainable Development, vol. 17 no. 4
Type: Research Article
ISSN: 2042-5961

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Book part
Publication date: 23 April 2019

Monica Thiel

Abstract

Details

SDG17: Partnerships for the Goals: Strengthening Implementation Through Global Cooperation
Type: Book
ISBN: 978-1-78769-315-9

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