Search results

The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed sector but across all industries.

This paper uses an enhanced analysis of existing empirical literature on accounting reporting for sustainability efforts in corporate practices. The study uses two statistical techniques: multiple linear regression analysis and structural equations modeling, focusing on a sample drawn from the Newsweek Green Rankings within the automobile industry. Specifically, the analysis is conducted on data spanning from 2014 to 2016, covering three years and comprises 25 corporations from the Global Fortune 500 list.

The empirical analysis reveals a significant gap in sustainable reporting practices, highlighting the challenges of nonstandardized managerial accounting across the globe. This research portrays key benefits including enhanced data accessibility and the adoption of sustainable practices across industries. Furthermore, assisting in academic research.

The study addresses challenges in researching sustainability constraints across various dimensions. The obtained empirical data could inform stakeholders, including accounting setters and managers in the automobile industry, about the pressing need to set uniform sustainability constraints comprehensively and to implement global reporting standards to foster transparency and accountability.

The sustainability accounting setters, such as Sustainability Accounting Standards Board and International Financial Reporting Standards Foundation, face the challenge of adopting globally accepted accounting standards for sustainability reporting. The statistical evidence correlates sustainable variables with three profitability margins (earnings before interest and taxes, earnings before interest taxes, depreciation and amortization and pretax), providing empirical proof of the degree of correlation among them.

This paper aims to collaborate with the Meditari Accountancy Research Journal in bridging the gap in international standards for sustainability accounting reporting. It emphasizes the global significance of achieving a standardized approach to reporting for sustainability and its potential positive impact on corporations, governments, academic research teams and society.

Diverse societal stakeholders have advocated for the implementation of a more sustainable world. Currently, there is no international agreement on how to report for sustainability efforts. This paper evidences this gap, which if persistent would not allow for an accurate evaluation of progress and fulfillment of goals, causing a subpar performance without standard measures.

The vehicle´s body front pillar should absorb most of the striker kinetic energy, while only a fraction of that is absorbed by the door structure. This study aims to discuss the aforementioned issue. In this test the striker is a virtual entity. Six uniaxial strain gauges are installed throughout the door. Additionally, contactless 3D digital image correlation (DIC) allows to assess the major door panel’s continuous deformation and strain fields.

A coach is a large and heavy long-distance passenger transport vehicle. Their structural certification, classifies coaches as M3 Class III vehicles. New coach structures’ designs need analyses of each sub-system for critical pre-validation of the entire structure, aiming driver and passenger carrier safety. Also, a thorough examination due to increased travel speed is needed.

Experimental pseudo-dynamic (PSD) results were compared and validated using finite element method (FEM) with two pieces of distinct FEM software (Abaqus® and PamCrash®). The time dependent solution was carried out by explicit techniques. Results by FEM and PSD test showed good agreement, evidencing the reliability of the tools selected. Results by PamCrash® were closer to the experimental data.

R-29 is truck-only regulation, however can be adapted to coaches in case of a frontal collision. The present work focuses on the impact behavior of the passenger front door subsystem.

As a first validation the entire structure, the behavior of a vehicle door, under in-plane impacts was studied. The corresponding deformation energy absorbed by the frontal passenger coach door under virtual impacts of a swinging striker was assessed using a PSD approach.

Using longitudinal datasets from Chile and Nicaragua, we compare intragenerational earnings mobility over a decade for two economies with similar inequality levels but divergent positions in equality of opportunities within the Latin American region. Our results suggest that earnings mobility, in terms of origin independence of individual ranking in the earnings distribution, is greater in Chile than in Nicaragua.

Climate change and variability are both a developmental and an environmental issue. Adaptation to climate change and variability has gained a prominent place on global and local policy agendas, evolving from mainly climate risks impacts and vulnerability assessments to mainly adaptation action, imposing new defies to higher education (HE). The purpose of this paper is to introduce the Climate Vulnerability, Impact, and Adaptation (VIA) Network (CliVIA-Net), a South American university-based coalition aimed at achieving a science for/of adaptation.

CliVIA-Net is a collaborative effort by academic groups from across the spectrum of the natural, social and health sciences focused on improving climate VIA on education, research and practice. In consonance with international literature and practices, the network shifted from a discipline-oriented approach to an interdisciplinary and Earth System Science (ESS)-oriented one. It seeks to advance fundamental understanding and participatory practice-oriented research and to develop a problem orientation question/solving answering methodology. A set of cases studies illustrates how CliVIA-Net faces adaptation and sustainability challenges in the twenty-first century.

Focusing on interdisciplinary graduate education, practice-oriented research and problem orientation practice on climate threats which are already threatening the environment, population’s well-being and sustainability, allows for the co-production of knowledge and solutions, as well stakeholders’ buy-in and commitment.

CliVIA-Net draws upon the results of evolving interdisciplinary approaches on global change and VIA education, the research partnership with stakeholders and decision-makers to develop environmental and health outcomes, e.g. vulnerability indicators and scenario planning.

Research in business processes has been developed around a disciplinary approach toward the production of traditional knowledge, known as Mode 1. The problems studied with this approach are solved in a context in which academic knowledge prevails, with no major concerns regarding its practical applicability. Thus, the purpose of this paper is to propose a structure for knowledge production based on Mode 2 for business process researches.

A bibliometric research was conducted to define and conceptualize the classes of disciplinary problems, by assessing the years 2007-2012 of the Business Process Management Journal publications.

A framework for the Mode 2 knowledge production was proposed in the development of research in business process and conceptualized classes of problems related to this issue.

This work was carried out with specific focus on research in business process, so the defined classes of problems cannot be generalized.

The studies identified by this research are in the form of a disciplinary approach toward the production of traditional knowledge, known as Mode 1. This paper aims to fill the gap of a transdisciplinary production of knowledge and practical application, known as Mode 2 in the context of business process.

This study aims to examine the role of edible mushrooms in the Brazilian diet, considering their strategic significance in meeting nutritional goals within sustainable development. Despite their potential in the nutrition of the Brazilian population, significant knowledge gaps still exist. To address this, the authors formulated this study into five main sections: the consumption of edible mushrooms in Brazil, the factors influencing the consumption, the occurrence of edible mushrooms in Brazil, the nutritional contribution of mushrooms consumed in Brazil and sustainable mushroom production in Brazil.

The authors compiled current literature to develop this viewpoint paper using systematic review, systematic search and narrative review search methods.

Mushrooms are sporadically consumed in Brazil, primarily by the urban population, with challenges in estimating the most used species. Social, economic and cultural factors, health considerations and reduced meat consumption influence mushroom consumption behavior. While Pleurotus ostreatus, Lentinula edodes and Agaricus bisporus are primary species, ethnomycological studies highlight a more diverse consumption among traditional indigenous communities. Brazil hosts approximately 133 wild mushroom species safe for human consumption. Some can be sustainably cultivated using substrates derived from agricultural and urban waste, offering high-protein, high-fiber, low-fat foods with bioactive compounds holding antioxidant and prebiotic potential.

To the best of the authors’ knowledge, no previous study has investigated how edible mushrooms contribute to the food and nutrition of the Brazilian population. This study emphasizes the crucial role of edible mushrooms in preserving Brazil’s cultural heritage, contributing to food and nutritional security and enhancing the overall diet quality.

The purpose of this study is to evaluate whether the perceptions of cleanliness and organization of the point of sale, hygiene and training of those who serve the public (service) and healthiness of the products, constitute a base for the perception of the quality of food sold in the street. Studies about development of street food trade have gained relevance in academic debate because of its social and economic significance. Usually, aspects related to sanitary issues are presented, and the factors that influence consumer perception regarding quality of food consumed are less explored. This was the focus of this work. The relationships among possible predecessors – attendance, cleanliness, organization and healthiness – were tested, all acting together, influencing the variable perception of product quality. Competitive models were tested because of theoretical divergences regarding the relationship between quality and healthiness, not yet totally clear in the literature.

A quantitative survey was carried out in the city of Diadema (SP, Brazil), getting 603 respondents, with data and theoretical models analyzed by structural equation modeling.

Results indicated that organization variable is not significant regarding perception of product quality, while attendance and healthiness directly affect this perception. On the other hand, cleanliness influences perceived healthiness and this, in turn, reinforces perception of product quality.

The focus of street food traders should be on clerk cleanliness and politeness (characteristics related to the service) that end up influencing the perception that the consumer develops regarding healthiness (characteristic related to product quality).

Usually research studies on this theme include only aspects related to sanitary and safety issues, and those which focus on consumer perception of food quality cover conventional outlets such as bars and restaurants. There are few ones performed as in this study that analyze street food consumer behavior regarding his/her perception of quality, cleanliness, care received, among others.

This research aims to analyze the literature on Quality 4.0 and pinpoint the essential factors contributing to its success. Additionally, the research aims to develop a framework that can be used to create a capable workforce necessary for the successful implementation of Quality 4.0.

By following a systematic approach, the authors could ensure that their literature review was comprehensive and unbiased. Using a set of pre-determined inclusion and exclusion criteria, the authors screened 90 research articles to obtain the most relevant and reliable information for their study.

The authors' review identified essential findings, including the evolution of literature in the field of Quality 4.0 and the systematization of previous literature reviews focusing on training and development. The authors also identified several training barriers to implementing Quality 4.0 and proposed a model for building a competent workforce using Kolb's experiential learning model.

The authors' research offers insights into the training barriers that must be considered when building a competent workforce. Using the framework proposed in the authors' research, consultants and managers can better integrate Quality 4.0 into their organizations.

The adoption of Quality 4.0 has significant social implications and is essential for advancing sustainability. It can improve efficiency, reduce waste, minimize environmental impacts and better meet the needs and expectations of stakeholders.

The authors' study stands out as one of the earliest reviews of the literature on Quality 4.0 to incorporate the theory-context-method (TCM) framework, allowing to provide unique insights into future research directions that had not been previously explored.