Search results
1 – 5 of 5Filipe Ferreira, Pedro Briga, Sérgio Ramos Teixeira and Fernando Almeida
This study aims to present an innovative sandbox platform that implements a decision support system (DSS) to assess the sustainable development goals (SDGs) addressed at the…
Abstract
Purpose
This study aims to present an innovative sandbox platform that implements a decision support system (DSS) to assess the sustainable development goals (SDGs) addressed at the municipal level. It intends to determine the relative importance of each SDG in municipalities and explore the synergies that can be discovered among them.
Design/methodology/approach
Participatory action research is used to develop a DSS and an algorithm designated as discrete heavy fuzzy was also developed, which extends the Apriori algorithm to include discrete quantitative assessments of the level of SDG compliance by each project. A scenario consisting of three municipalities in Portugal (i.e. Porto, Loulé and Castelo de Vide) was chosen to demonstrate the implementation of the sandbox platform and to interpret the observed results.
Findings
The results reveal significant differences in the typology of SDGs addressed by each municipality. It was found that municipal sustainable projects are strongly influenced by the contextual factors of each municipality. Porto has projects that address the first five SDGs. Loulé appears projects that promote innovation, the fight against climate change and the development of sustainable cities. Castelo de Vida has initiatives related to innovation and infrastructure and decent work and economic growth.
Research limitations/implications
This study provides knowledge about the relative importance of the SDGs in Portuguese municipalities and explores the synergies among them. The proposed sandbox platform fills the gaps of the ODSlocal Webtool by proposing a dynamic and interactive approach for the exploration of quantitative indicators regarding the implementation status of the SDGs established in the 2030 Agenda.
Originality/value
This study provides knowledge about the relative importance of the SDGs and the various synergies that exist between them considering the Portuguese municipalities. The sandbox platform presented and developed within this study allows filling the gaps of the ODSlocal Webtool that gathers essentially qualitative information about each project and offers a dynamic and interactive exploration with quantitative indicators of the implementation status of the SDGs established in the 2030 Agenda.
Details
Keywords
Victor Diogho Heuer de Carvalho and Ana Paula Cabral Seixas Costa
This article presents two Brazilian Portuguese corpora collected from different media concerning public security issues in a specific location. The primary motivation is…
Abstract
Purpose
This article presents two Brazilian Portuguese corpora collected from different media concerning public security issues in a specific location. The primary motivation is supporting analyses, so security authorities can make appropriate decisions about their actions.
Design/methodology/approach
The corpora were obtained through web scraping from a newspaper's website and tweets from a Brazilian metropolitan region. Natural language processing was applied considering: text cleaning, lemmatization, summarization, part-of-speech and dependencies parsing, named entities recognition, and topic modeling.
Findings
Several results were obtained based on the methodology used, highlighting some: an example of a summarization using an automated process; dependency parsing; the most common topics in each corpus; the forty named entities and the most common slogans were extracted, highlighting those linked to public security.
Research limitations/implications
Some critical tasks were identified for the research perspective, related to the applied methodology: the treatment of noise from obtaining news on their source websites, passing through textual elements quite present in social network posts such as abbreviations, emojis/emoticons, and even writing errors; the treatment of subjectivity, to eliminate noise from irony and sarcasm; the search for authentic news of issues within the target domain. All these tasks aim to improve the process to enable interested authorities to perform accurate analyses.
Practical implications
The corpora dedicated to the public security domain enable several analyses, such as mining public opinion on security actions in a given location; understanding criminals' behaviors reported in the news or even on social networks and drawing their attitudes timeline; detecting movements that may cause damage to public property and people welfare through texts from social networks; extracting the history and repercussions of police actions, crossing news with records on social networks; among many other possibilities.
Originality/value
The work on behalf of the corpora reported in this text represents one of the first initiatives to create textual bases in Portuguese, dedicated to Brazil's specific public security domain.
Details
Keywords
Aziza Naz, Nadeem Ahmed Sheikh, Saleh F.A. Khatib, Hamzeh Al Amosh and Husam Ananzeh
The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database…
Abstract
Purpose
The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.
Design/methodology/approach
Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.
Findings
Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.
Originality/value
This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.
Details
Keywords
María Paula Florez-Jimenez, Alvaro Lleo, Ignacio Danvila-del-Valle and Gregorio Sánchez-Marín
This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the…
Abstract
Purpose
This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the context of corporations. A framework that explains how these three concepts are related and effectively merged for long-term corporate survival are proposed.
Design/methodology/approach
A systematic review is carried out. It is explained, first, initial search strategies to identify those documents that define each concept and to identify concepts with which each concept is associated. Subsequently, it is designed a search strategy combining all three concepts and their associated concepts to gather and analyze all the possible studies that have tried to connect these concepts. Finally, it is identified some gaps in the understanding of how these three concepts are related.
Findings
Results indicate that corporate sustainability, organizational resilience and corporate purpose merge to achieve long-term corporate survival. There exists a two-way relationship between these three variables. Findings also present gaps and future directions that should be addressed to foster an increase in knowledge about the relationships between corporate sustainability, organizational resilience and corporate purpose.
Originality/value
Nowadays, some authors endeavor to explain how aspects such as corporate sustainability, organizational resilience and corporate purpose are crucial in the dynamic environment facing corporations every day. Nevertheless, there needs to be more understanding of how these three concepts are related and effectively merged for long-term corporate survival. This paper contributes to the literature by closing this gap.
Details
Keywords
Ricardo Fernandes Santos, Fábio Lotti Oliva, Celso Claudio de Hildebrand e Grisi, Masaaki Kotabe, Manlio Del Giudice and Armando Papa
The problem statement is how to identify and analyze the corporate risks involved in the relationships with external agents involved in the open product innovation process (OPIP)…
Abstract
Purpose
The problem statement is how to identify and analyze the corporate risks involved in the relationships with external agents involved in the open product innovation process (OPIP)? Seeking to extend this investigation, the purpose of this paper is to analyze the enterprise risks identified in corporate relations with external agents of the OPIP. This study proposes the systematization of the process of identification and analysis of the enterprise risks involved in the process of open product innovation.
Design/methodology/approach
The case explored in this study is the OPIP of Volkswagen do Brasil (VWB), one of the most important subsidiaries of the Volkswagen Group. Criteria were selected to both assessing corporate relations with external agents of the open innovation of VWB and analyzing the enterprise risks identified in these relations. Data collection included interviews with management-level professionals engaged in the OPIP activities and technical visits to a VWB’s industrial plant.
Findings
Results demonstrate that the enterprise risks mostly affecting the OPIP have a critical impact on the manufacturing process and initial sales of the new product.
Originality/value
The originality of the study focuses on the proposal of a systematization of how to identify and analyze the corporate risks involved in the process of open product innovation. The study focuses on the theoretical frontier on the open innovation and enterprise risk management (ERM) in the open innovation process.
Details