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International outbreak of the SARS-CoV-2 infection has fostered the Italian government to impose the FFP2 protective facial masks in closed environments, including bar, restaurants and, more in general, in the food sector. Protective facial masks are rocketing, both in mass and in costs, in the food sector imposing efforts in fostering reuse strategies and in the achievement of sustainable development goals. The scope of the present paper is to depict possible strategies in manufacturing and reuse strategies that can reduce the carbon footprint (CF) of such devices.

To implement circular economy strategies in the protective facial masks supply chain, it was considered significant to move towards a study of the environmental impact of such devices, and therefore a CF study has been performed on an FFP2 facial mask used in the food sector. Different materials besides the mostly used polypropylene (PP) (polyethylene (PE), polycarbonate (PC), poly (lactic acid) (PLA), cotton, polyurethane (PUR), polystyrene (PS) and nylon 6,6) and different sanitisation alternatives as reuse strategies (both laboratory and homemade static oven, ultraviolet germicidal irradiation) readily implemented have been modelled to calculate the CF of a single use of an FFP2 mask.

The production of textiles in PP, followed by disposal was the main contributor to CF of the single-use FFP2 mask, followed by packaging and transportations. PP and PE were the least impacting, PC, cotton and Nylon 6-6 of the same weight results the worst. PLA has an impact greater than PP and PE obtained from crude oil, followed by PUR and PS. Static laboratory oven obtained an 80.4% reduction of CF with respect to single use PP-made FFP2 mask, whereas homemade oven obtained a similar 82.2% reduction; UV cabinet is the best option, showing an 89.9% reduction.

The key strategies to reduce the environmental impacts of the masks (research for new materials and reuse with sanitisation) should ensure both the retention of filtering capacities and the sanitary sterility of the reused ones. Future developments should include evaluations of textile recycling impacts, using new materials and the evaluation of the life cycle costs of the reused masks.

This paper intends to provide to stakeholders (producers, consumers and policy makers) the tools to choose the best option for producing and reuse environmentally friendly protective facial masks to be used in the food sector, by using both different materials and easily implemented reuse strategies.

The reduction of the CF of protective facial masks in the food sector surely will have relevant positive effects on climate change contributing to reach the goals of reducing CO₂ emissions. The food sector may promote sustainable practices and attract a niche piece of clients particularly sensible to such themes.

The paper has two major novelties. The first one is the assessment of the CF of a single use of an FFP2 mask made with different materials of the non-woven filtering layers; as the major contribution to the CF of FFP2 masks is related to the non-woven textiles manufacturing, the authors test some other different materials, including PLA. The second is the assessment of the CF of one single use of a sanitised FFP2 mask, using different sanitation technologies as those allowed in bars or restaurants.

The Waorani are an Amazonian indigenous nationality with a population of 4,000. They inhabit three provinces of Ecuador: Pastaza, Napo and Orellana, and their ancestral lands contain a wealth of natural resources, which attracts the onslaught of the processes of extractivism. Significant social and economic asymmetries have also arisen in the decades since first contact. It is in this context that the Waorani Women's Association was created in 2005. Its main purpose is to end deforestation and illegal hunting of species in Waorani territory by promoting initiatives such as the cultivation of organic cocoa and handicrafts to improve the economy of families and to diminish the reliance on the preponderant economic system of use and abuse of non-renewable resources. This chapter analyzes how the spirituality of the Waorani nationality, manifested by the women who work in cocoa farms and chambira palm crafts, combine syncretism and ancestral knowledge in their daily work. It also analyzes the change of spiritual identity from the first contact with the Summer Language Institute missionaries, and subsequent evangelical, Catholic, Jehovah's Witnesses and the Church of Latter-day Saints missions to their lands.

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.

This article poses the question on whether and how youth participation in environmental sustainability makes a difference within participatory budgets (PBs). This is a question worth asking because PBs have pursued, from the very beginning, goals of social sustainability through the inclusion of social groups that struggle to make their voices heard, as in the case of the youth. As young people show an increasing capacity to self-organise around environmental issues, a knowledge gap emerges as to the contribution that youth can give to environmental sustainability within PBs.

The 2021 edition of the Lisbon PB (2021PB) has been analysed through desk research – document analysis using the city council's website as the main source of information, and fieldwork – an organisation of one two-day workshop with 20 young students through a partnership between the local authority and the Institute of Social Sciences at the University of Lisbon. Methods were applied to retrieve findings on youth participation in environmental sustainability in the 2021PB.

The youth show a relative increase of participation in the 2021PB and emerge as a key target group in funded proposals. Convergence with student proposals suggest shared awareness on the role of youth in the pursuit of social sustainability. The success of health-related proposals confirms ownership of (young) citizens over the concept of environmental sustainability, which further relies on the various scopes of funded proposals at both city and neighbourhood levels. In the workshop, students did not stick to specific themes and struggled to connect present criticalities and future imaginaries.

Focus on one case study necessarily limits the generalisation of findings. Nevertheless, the 2021PB illuminates pathways of research on youth participation in environmental sustainability through participatory budgeting that are worth clearing in the future, such as the role of digital participation, dynamics induced by extreme events as the COVID-19 pandemic and PBs' capacity to intercept environmental activism.

Decision-makers and practitioners can take advantage of findings to acknowledge the potential of youth participation in PBs to reframe the take of environmental sustainability.

The article provides new inputs for future developments in the operationalisation of social and environmental sustainability through participatory budgeting.

This article examines original data retrieved from the 2021PB. Data analysis is backed by the literature review of key democratic challenges in social and environmental sustainability within participatory budgeting.

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.

The purpose of the study is to compare methodologies for mapping a historic building, with image capture by smartphones and drones, using photogrammetric techniques for three-dimensional (3D) modeling of the structure. Processes and products are also analyzed, as well as possibilities for storing and visualizing data for structuring a cadastre of historical and artistic heritage are studied.

For mapping with smartphones, the overlapping of photographs was guaranteed, with data acquisition using three different cameras, on the same date as the aerial survey. The models were made from different combinations of camera use. For storage, a conceptual model based on ISO 19.152:2012 is proposed, which was implemented in the MongoDB, resulting in a database for storage. The visualization was carried out on the Cesium ion platform.

The results indicate that the terrestrial 3D reconstruction using smartphones is an efficient alternative to the historical and artistic cadastre, presenting texture quality superior to the aerial survey in a shorter production time. When dealing with the conceptual model, the LADM (Land Administration Domain Model) standardization guarantees interoperability and facilitates data exchange. In addition, it proved to be flexible for the creation of thematic profiles, supporting their effective storage. The insertion of data in the visualization platform was simple and effective, and it even generated sharing links for visualization of the models.

The study analyses a low-cost method with the use of easily accessible devices, with a combination of methodologies and applied techniques. The data storage and visualization method is also simple and flexible, suitable for application in the cadastre of historical heritage.