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1 – 10 of 13Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
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…
Abstract
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.
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Michael Boock, Tania Yordanova Todorova, Tereza Stoyanova Trencheva and Radostina Todorova
The purpose of this paper is to describe the findings of a survey of Bulgarian faculty about the extent to which their research is openly available, awareness of the European…
Abstract
Purpose
The purpose of this paper is to describe the findings of a survey of Bulgarian faculty about the extent to which their research is openly available, awareness of the European Union Competitiveness Council open access goal, support for the goal and preferences for achieving it.
Design/methodology/approach
The authors conducted a survey of 584 faculty at six universities in Bulgaria using the Qualtrics online survey software. There were 222 effectively surveyed respondents.
Findings
Bulgarian researchers are aware of arguments in favor of open access and believe that it benefits researchers in their discipline. Only a little more than a third of Bulgarian faculty are familiar with the E.U. goal of open access to all publicly-funded research by 2020. Once the goal is explained, they support it. Authors may not understand the intricacies of green and gold open access, but they are willing to meet the E.U. goal by either publishing in open access journals (the gold method) or depositing articles in open access repositories (the green method).
Research limitations/implications
The results are useful to countries and funding agencies interested in achieving open access to state funded research.
Originality/value
To date, there has been no research that seeks to determine the degree to which researchers are aware of the E.U. Competitiveness Council’s goal or that seeks to determine faculty preferences for achieving that goal. This paper explores methods available for achieving open access to the results of publicly funded research in Bulgaria.
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Tereza Stoyanova Trencheva and Tania Yordanova Todorova
The purpose of the paper is to provide a comparative retrospective analysis of Bulgarian, Turkish and Croatian Open Access (OA) journals added in Directory of Open Access journals…
Abstract
Purpose
The purpose of the paper is to provide a comparative retrospective analysis of Bulgarian, Turkish and Croatian Open Access (OA) journals added in Directory of Open Access journals (DOAJ) in the period 2002-2013.
Design/methodology/approach
First of all, the study is focussed on brief review of definitions and descriptions of the OA as a global movement. In the study were analyzed the three main OA initiatives and was shown the difference between Golden Road and Green Road. Second of all, the authors used the comparative approach and made a comparative study of the OA journals in Bulgaria, Turkey and Croatia and present the evaluation results and findings.
Findings
Qualitative and quantitative data for the study are collected by the DOAJ. The data are analyzed in terms of quantity and period, and the results are presented graphically and tabular and finally there are made major specific conclusions and recommendations.
Originality/value
The paper shows that OA in the digital space has an important position in scientific research. There are many discussion issues related to the problems of OA, but overall study of OA to scientific information, and in particular comparative study of Bulgarian, Turkish and Croatian journals in the DOAJ does not exist at the moment.
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Tereza Pilarova, Miroslava Bavorova, Lucie Vokáčová and Sven Gruener
The objective of this explorative study was to analyse the association of socio-economic factors and attitudes towards cooking with the time devoted to home meals cooking in the…
Abstract
Purpose
The objective of this explorative study was to analyse the association of socio-economic factors and attitudes towards cooking with the time devoted to home meals cooking in the Czech Republic. Furthermore, the authors tested and analysed data to see if there is any relationship between the time devoted to cooking by respondents and obesity.
Design/methodology/approach
The sample data consisted of 1,006 inhabitants’ subjects selected using the quota sampling following the structure of the population structure. Ordinary least squares (OLS) regressions were estimated to analyse factors influencing the time spent in the preparation of meals at home. The correlation between time devoted to cooking by respondents and obesity was addressed using the Kruskal–Wallis test and one-way analysis of variance (ANOVA).
Findings
The results showed that female gender, higher age, smaller household size and presence of children increased the time spent by respondents in the preparation of home-cooked meals. Home cooking is perceived as a tastier option compared to, for example, chilled ready meals. The time devoted to cooking by respondents and her/his above average weight are correlated in our study.
Originality/value
To the authors’ knowledge, no recent study has comprehensively analysed cooking behaviour and time spent cooking in the post-Soviet countries, including the Czech Republic. The authors’ quota-representative study provided relevant insights into eating behaviour, as the Czech Republic has faced a high increase in the obesity rates in the last decade.
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Tereza Jandásková, Tomas Hrdlicka, Martin Cupal, Petr Kleparnik, Milada Komosná and Marek Kervitcer
This study aims to provide a framework for assessing the technical condition of a house to determine its market value, including the identification of other price-setting factors…
Abstract
Purpose
This study aims to provide a framework for assessing the technical condition of a house to determine its market value, including the identification of other price-setting factors and their statistical significance. Time on market (TOM) in relation to the technical condition of a house is also addressed.
Design/methodology/approach
The primary database contains 631 houses, and the initial asking price and selling price are examined. All the houses are located in the Brno–venkov district in the Czech Republic. Regression analysis was used to test the influence of price-setting factors. The standard ordinary least squares estimator and the maximum likelihood estimator were used in the frame of generalized linear models.
Findings
Using envelope components of houses separately, such as the façade condition, windows, roof, condition of interior and year of construction, brings better results than using a single factor for the technical condition. TOM was found to be 67 days lower for houses intended for demolition – as compared to new houses – and 18 days lower for houses to refurbishment.
Originality/value
To the best of the authors’ knowledge, this paper is original in the substitution of specific price-setting factors for factors relating to the technical condition of houses as well as in proposing the framework for professionals in the Czech Republic.
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Beth Armstrong, Christian Reynolds, Carla Adriano Martins, Angelina Frankowska, Renata Bertazzi Levy, Fernanda Rauber, Hibbah A. Osei-Kwasi, Marcelo Vega, Gustavo Cediel, Ximena Schmidt, Alana Kluczkovski, Robert Akparibo, Carolyn L. Auma, Margaret Anne A. Defeyter, Jacqueline Tereza da Silva and Gemma Bridge
The current pilot study explored food insecurity, food waste, food related behaviours and cooking confidence of UK consumers following the COVID-19 lockdown.
Abstract
Purpose
The current pilot study explored food insecurity, food waste, food related behaviours and cooking confidence of UK consumers following the COVID-19 lockdown.
Design/methodology/approach
Data were collected from 473 UK-based consumers (63% female) in March 2020. A cross-sectional online survey measured variables including food insecurity prevalence, self-reported food waste, food management behaviours, confidence and frequency of use of a range of cooking methods, type of food eaten (ultra-processed, semi-finished, unprocessed) and packaging type foods are purchased in.
Findings
39% of participants have experienced some food insecurity in the last 12 months. Being younger, having a greater BMI and living in a smaller household were associated with food insecurity. Green leaves, carrots, potatoes and sliced bread are the most wasted of purchased foods. Polenta, green leaves and white rice are the most wasted cooked foods. Food secure participants reported wasting a smaller percentage of purchased and cooked foods compared to food insecure participants. Overall, participants were most confident about boiling, microwaving and stir-frying and least confident with using a pressure cooker or sous vide. Food secure participants were more confident with boiling, stir-frying, grilling and roasting than insecure food participants.
Practical implications
This has implications for post lockdown policy, including food policies and guidance for public-facing communications.
Originality/value
We identified novel differences in self-report food waste behaviours and cooking confidence between the food secure and insecure consumers and observed demographics associated with food insecurity.
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Afonso Fleury and Maria Tereza Leme Fleury
This paper questions currently accepted arguments about the impacts of pro-market reforms in the internalization of emerging country firms, through an in-depth analysis of the…
Abstract
Purpose
This paper questions currently accepted arguments about the impacts of pro-market reforms in the internalization of emerging country firms, through an in-depth analysis of the Brazilian case, thus revealing new dimensions to add to the extant literature.
Design/methodology/approach
Historical analysis is the central mode of investigation leading to a commitment of offering historically grounded explanation for pro-market reform impacts in the Brazilian industry.
Findings
Outcomes reveal that the impacts of pro-market reforms depend on (a) the purpose of their adoption, (b) the compatibility with the features of the local institutional context, and (c) the relative bargaining power of local firms vis-à-vis foreign multinationals.
Research limitations
The research is based on the Brazilian experience only which is indicative of what may have happened in other Latin American countries; however, the analytical approach may be extended to the study of other emerging countries.
Practical and social implications
By having a systemic perspective encompassing the different actors and the interdependence among themselves, it allows for an enhanced view of the factors which led to the adoption of pro-market reforms and the forces which acted for its configuration, thus helping policy-makers to better approach industrial policy-making.
Originality
A longitudinal perspective within a historical analysis is adopted, focusing on the interplay of macro-level and firm-level factors, resulting in a better understanding of the reasons which led to the adoption of pro-market reforms, the resistance to its implementation and its real outcomes.
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IT is a very encouraging sign to those interested in the welfare of children that so much attention is being bestowed upon them by library authorities. On every side activity is…
Abstract
IT is a very encouraging sign to those interested in the welfare of children that so much attention is being bestowed upon them by library authorities. On every side activity is apparent: most new buildings have a room set aside for the exclusive use of juveniles, and many old buildings are being adapted and special provision made for the young. In these circumstances a brief summary of practical requirements may not come amiss.