Search results

1 – 10 of 24
To view the access options for this content please click here
Article
Publication date: 11 December 2018

Annor da Silva Junior, Priscilla de Oliveira Martins-Silva, Karina Santos Feu, Aline Chima Komino, Vitor Correa da Silva and Katia Cyrlene de Araújo Vasconcelos

This paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility…

Abstract

Purpose

This paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility (CSR). It theoretically articulates the notion of CSR and the formal education perspective to discuss managerial education.

Design/methodology/approach

Stude nts in the Management program were surveyed for their opinion on the notion of CSR. Data were collected through triangulation by combining the application of questionnaire and documentary research. There were 241 valid questionnaires, and this is the size of the sample. Data were analyzed by using the SPSS software (version 20), descriptive statistics and non-parametric tests.

Findings

Results reveal that, for undergraduate Management students, the most important CSR dimensions are, in hierarchical order, the philanthropic, the ethical, the legal and the economic. Thus, one can notice an inversion of the original CSR pyramid proposed by Carroll (1991).

Research limitations/implications

The main limitation is the conduction of research in the context of a single public university.

Practical implications

Results indicate a change in how CSR is understood, the philanthropic dimension becoming the main factor for the establishment of organizational goals.

Social implications

Considering that undergraduate Management students are the future members of the corporate world and decision-makers in society, these results indicate the stance these future professionals will take when confronted by dilemmas involving CSR.

Originality/value

This investigation is original in Brazilian context, for it identifies students’ opinion on CSR using a questionnaire whose development was based on the CSR pyramid.

Details

Social Responsibility Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Content available
Article
Publication date: 12 July 2019

Vitor Hugo da Silva Vaz, Jorge Maikel Alves Batista and Ana Eleonora Almeida Paixão

This study aims to analyze the correlation between the investments in the Brazilian Space Agency (BSA) and the patenting process.

Abstract

Purpose

This study aims to analyze the correlation between the investments in the Brazilian Space Agency (BSA) and the patenting process.

Design/methodology/approach

The methodology used was a statistical analysis through correlation and linear regression between the secondary data of investments made by the federal government, retrieved from the Transparency Portal, in the BSA and the patenting process, taking into consideration the number of invention, utility model and certificate of addition of invention.

Findings

After a brief presentation of the emergence of innovation and patent applications with the investments of governments in space agencies, this study presents the analysis of information in different times of investment that showed positive correlation between the two variables adopted.

Originality/value

One can point to the value of this study as strategic investments in space agencies to boost the filing of patents in a nation in the most diverse areas.

Details

Innovation & Management Review, vol. 16 no. 3
Type: Research Article
ISSN: 2515-8961

Keywords

To view the access options for this content please click here
Article
Publication date: 1 December 2004

Vitor da Silva, Rui de Oliveira, David Watts and Erik van der Bij

The ChemicalVia process, patented by CERN, provides a new method of making microvias in high‐density multilayer printed circuit boards of different types, such as…

Abstract

The ChemicalVia process, patented by CERN, provides a new method of making microvias in high‐density multilayer printed circuit boards of different types, such as sequential build‐up (SBU), high density interconnected (HDI), or laminated multi‐chip modules (MCM‐L). The process uses chemical etching instead of laser, plasma or other etching techniques and can be implemented in a chain production line. This results in an overall reduced operation and maintenance cost and a much shorter hole production time as compared with other microvia processes.

Details

Circuit World, vol. 30 no. 4
Type: Research Article
ISSN: 0305-6120

Keywords

To view the access options for this content please click here
Article
Publication date: 6 November 2017

Vitor da Mata Quintella, Antônio Francisco de Almeida da Silva Jr, Jose Ricardo Uchoa Cavalcanti Almeida and Marcelo Embiruçu

The purpose of this paper is to identify, measure and optimise financial risk and its effect on returns from innovation projects on an accrual basis and on a cash basis in…

Abstract

Purpose

The purpose of this paper is to identify, measure and optimise financial risk and its effect on returns from innovation projects on an accrual basis and on a cash basis in a commodity industry.

Design/methodology/approach

A hypothetical case study, based on a real case, of a petrochemical commodity industry in Brazil was analysed with commodities pricing rules based on actual contracts. Earnings at risk (EaR) and cash flow at risk (CFaR) measures were applied, as well as a metric proposed in this paper called cash balance at risk (CBaR).

Findings

The paper demonstrates that financial risk measurement and optimisation are important issues in the decision-making process in the petrochemical industry. EaR, CFaR and CBaR measures are helpful when used alongside standard procedures of project evaluation. The findings also show that innovative technologies, in certain conditions, may act as “natural hedging”. It was found that the time delay between revenues and expenses leads to financial risk exposure to changes in prices and foreign exchange rates. Projects can use financing and hedging to boost their results.

Originality/value

An innovative project was compared with an expansion project in a petrochemical industry. A model for petrochemical commodities contract pricing was added in an analysis that included financing and hedging. The findings in this paper suggest that it is important to consider financial risk measures in project evaluation.

Objetivo

O objetivo deste trabalho é identificar, medir e otimizar o risco financeiro e seus efeitos sobre os resultados de projetos com inovação, tanto na perspectiva do regime contábil quanto do regime de caixa, em uma indústria de commodities.

Abordagem

Um estudo de caso hipotético, baseado em um caso real de uma indústria petroquímica brasileira, foi analisado com regras de precificação de commodities baseados em contratos reais. As métricas Earnings at Risk (EaR) e Cash Flow at Risk (CFaR) foram utilizadas, assim como uma métrica proposta neste trabalho, denominada Cash Balance at Risk (CBaR).

Resultados

Este artigo demonstrou que a mensuração e otimização do risco financeiro são questões importantes no processo de tomada de decisão em uma indústria petroquímica. As medidas EaR, CFaR e CBaR se apresentaram como contribuições ao processo padrão de avaliação de projetos. Os resultados também demonstraram que inovações tecnológicas, em certas condições, podem funcionar como um “hedge natural”. Foi verificado que descasamentos temporais entre recebimentos e despesas geram uma exposição financeira a oscilações em preços e em valores de moedas estrangeiras. Financiamento e hedge podem ser utilizados em conjunto para aprimorar resultados de projetos.

Originalidade/valor

Um projeto com inovação foi comparado com um projeto de expansão em uma indústria petroquímica. Foi realizada uma analise de risco que agrega ao financiamento e ao hedge o uso de contratos de precificação de commodities. Os resultados desse projeto demonstram que é importante considerar medidas de risco financeiro nas avaliações de projetos.

To view the access options for this content please click here
Article
Publication date: 8 May 2018

I. St Doltsinis

An intended numerical analysis of solids and structures by spring cell substitutes in place of finite elements has occasioned considerable research on the subject. This…

Abstract

Purpose

An intended numerical analysis of solids and structures by spring cell substitutes in place of finite elements has occasioned considerable research on the subject. This paper aims to expose two alternative concepts evolving out of Argyris’ natural approach to the simplex triangular element. One is based on an approximation of the element flexibility and the other approximates the stiffness with coincidence at the ideal conditions of complete substitution.

Design/methodology/approach

Characteristic of the natural formalism is the homogeneous definition of strain and stress along the sides of the triangular element. The associated elastic compliance offers itself for the transition to the spring cell. The diagonal entities are interpreted immediately as springs along the element sides, and the off-diagonal terms account for the completeness of the substitution. In addition to the flexibility concept, the spring cell is deduced alternatively from the element’s natural stiffness. The difference in the flexibility result lies in the calculatory cross-sectional areas of the elastic bar members.

Findings

From the natural point of view, the spring cell evolves out of the continuum element to the desired degree of substitution. The simplest configuration of pin-joined bars discards all geometrical and physical cross effects. The approach is attractive because of its transparent simplicity.

Research limitations/implications

The difference between the stiffness and the flexibility approach to spring cells is demonstrated for triangular elements that suit the problems lying in plane stress or plane strain. More general states of stress and strain involve spring cell counterparts of the tetrahedral finite element.

Practical implications

Apart from plane geometries, triangular spring cells are assembled to lattice models of space structures, such as membrane shells and similar.

Originality/value

The natural formalism of simplex finite elements is used for deducing spring cells in two variants and exploring their properties. This is a novel approach to spring cells and an original employment of the natural concept.

Details

Engineering Computations, vol. 35 no. 3
Type: Research Article
ISSN: 0264-4401

Keywords

Content available
Article
Publication date: 26 August 2020

André Luiz Maranhão de Souza-Leão, Bruno Melo Moura, Walber Kaíc da Silva Nunes, Vitor de Moura Rosa Henrique and Italo Rogerio Correia de Santana

Fans are proactive consumers of pop culture products, who can be seen as prosumers. Fanvideo production is one of their most widespread practices in the participatory…

Abstract

Purpose

Fans are proactive consumers of pop culture products, who can be seen as prosumers. Fanvideo production is one of their most widespread practices in the participatory culture scenario. Thus, the aim of the present study is to analyze how ludic prosumption is featured on plays performed in Brazilian fanvideos based on successful pop culture franchises.

Design/methodology/approach

Research based on the interpretive content analysis of fanvideos of plays produced by Brazilian fans based on five emblematic pop culture franchises and published on YouTube.

Findings

Results have shown six play types in the analyzed fanvideos – i.e. child's play, performing powers, cosplay, play in social rites, teaching to play and “zuêra” –, which revealed a way of having fun in different situations through different practices based on ludic consumption experiences in different spheres of social life.

Originality/value

CCT-based studies focused on investigating plays as ludic consumption phenomenon, as well as fan culture, remain at early research stage. Thus, the main contribution of the present study lies on associating such concepts based on the concept of prosumption.

Details

Revista de Gestão, vol. 27 no. 4
Type: Research Article
ISSN: 1809-2276

Keywords

To view the access options for this content please click here
Case study
Publication date: 1 September 2020

Joao Carlos Marques Silva and José Pereira

Analysis of public sources.

Abstract

Research methodology

Analysis of public sources.

Case overview/synopsis

The bank named “Novo Banco” (New Bank in Portuguese) was created because of an emergency intervention by the Bank of Portugal to save the “good” assets of the once great but bankrupt Banco Espírito Santo (BES) on August 4, 2014. The toxic assets remained in BES (dubbed “bad bank”). BES was one of the biggest private banks in Portugal, with origins mounting back to the year 1869. In 2013, it was headed by the founder’s great-grandson, Ricardo Salgado, when an external audit revealed several problems with the bank’s accounting and concluded that BES had a severe financial problem (the risky credit represented 11.1% of the bank’s accounts). The bank underwent a public capital increase (endorsed by several public figures, including the Portuguese President at the time, Cavaco Silva) of €1.045m to reposition itself, which was 100% successful (demand of about 160%, with a significant part of foreign investors). However, continued amounts of suspicions led Ricardo Salgado to be replaced by Vitor Bento (via a settlement between BES’s shareholders and the Bank of Portugal) in July 2014. At the end of that same month, BES announced imparities totaling the amount of €4.2535m. This led the European Central Bank to suspend BES’s access to the financial operations, forcing it to reimburse its credit to the Eurosystem in the value of €10.000m. In two days, the stock prices dropped by 80% to around €0.03 per share. It was later proven that the administration led by Ricardo Salgado had disobeyed the Bank of Portugal 21 times between December 2013 and July 2014, apparently acting against the institution’s best interests. Some carousel schemes with companies within the Espirito Santo Group were also detected in BES’ financial movements to improve the bank’s financial statements.

Complexity academic level

Finance Valuation, Strategy

To view the access options for this content please click here
Article
Publication date: 29 September 2020

Ana Jamile Damasceno Barbosa, Vitor Hugo de Paiva Santos, Priscilla Cavalcante de Araújo, Felipe Lucas de Medeiros and Letícia Yasmin da Silva Otaviano

The paper aims to propose the development of an eco product to replace the traditional cotton swab that meets the expected needs, besides having a bias based on…

Abstract

Purpose

The paper aims to propose the development of an eco product to replace the traditional cotton swab that meets the expected needs, besides having a bias based on sustainability and economic viability.

Design/methodology/approach

The applied nature article opted for an exploratory and descriptive study, with the objective of seeking a solution to a real problem: to reduce the environmental impact in the disposal of cotton swabs. To test this hypothesis, the exploratory stage evaluated the literature on the principles of eco design and environmental marketing to understand market viability and environmental impacts. The descriptive phase presented a comparative analysis between the original product and the proposed one, in terms of production processes and impacts of the product life cycle. Thus, an alternative product was conceived and validated applying the life cycle analysis (LCA).

Findings

The paper provides a comparative analysis between the eco product and the traditional product in order to validate the hypothesis that the new proposal reduces the environmental impact. It was found that both productive processes have similar impacts; however, the raw material of the proposed eco product demonstrated a significant reduction in the impact caused on the environment, considering cradle to cradle analysis.

Originality/value

This paper conceives an eco product as an alternative to traditional cotton swab, presenting an innovative potential in line with worldwide sustainability trends.

Details

Benchmarking: An International Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Content available
Article
Publication date: 30 September 2019

Vitor Augusto Martins da Costa and Danielle Carvalho Ribeiro

This paper aims to answer the following question: Is PPP a financially viable alternative for the management of regional airports in Brazil?

Abstract

Purpose

This paper aims to answer the following question: Is PPP a financially viable alternative for the management of regional airports in Brazil?

Design/methodology/approach

The methodology is based on the case study of the innovative model of Zona da Mata Regional Airport management. It was used Value for Money as a method to compare this case with the conventional airport management alternative.

Findings

It was observed that, when compared to the airport management alternative through contracting third parties, the public–private partnership (PPP) provided a reduction of almost 70% of public spending on the management of this infrastructure. Besides the financial advantage, other benefits of this PPP contract were also observed.

Research limitations/implications

The analyses carried out in this study are not exhaustive and can be improved and remade as the life cycle of the PPP contract studied is progressed.

Practical implications

It was concluded, from the results found, that PPP is an efficient alternative for the management of regional airports in Brazil, and the model can be replicated for similar airports.

Originality/value

When analyzing the results of this innovative project of managing a regional airport through a PPP, this work made it possible to measure the positive impacts of this alternative and demonstrate the potential of the PPP as an alternative for the management of other regional airports in Brazil.

Details

Innovation & Management Review, vol. 16 no. 4
Type: Research Article
ISSN: 2515-8961

Keywords

To view the access options for this content please click here
Article
Publication date: 11 July 2016

Paula Correia, André Vítor, Marlene Tenreiro, Ana Cristina Correia, João Madanelo and Raquel Guiné

Thistle flower (Cynara cardunculus) aqueous extracts, as rich source of milk-clotting peptidases, have been widely used for cheeses marketed under the Registry of the…

Abstract

Purpose

Thistle flower (Cynara cardunculus) aqueous extracts, as rich source of milk-clotting peptidases, have been widely used for cheeses marketed under the Registry of the Protected Designation of Origin, as it is the case of Serra da Estrela cheese, manufactured from raw ewes’ milk and without addition of any commercial starter culture. This paper aims at studying the influence of six different ecotypes of thistle flowers in cheese properties during the ripening and of final products.

Design/methodology/approach

Cheeses were produced with different thistle flower extracts and then the clotting time, weight and colour of cheeses, as well as texture properties and sensorial characteristics, were evaluated.

Findings

The clotting time varied from 47 to 66 min, and the weight loss along ripening varied between 32 and 40 per cent. There was some influence of thistle flower ecotype on the colour during ripening and in the final product. The results of texture analysis revealed significant differences between the thistle ecotypes: crust firmness varying from 2.4 to 5.6 N; inner firmness from 0.82 to 1.82 N; stickiness from −0.5 to −1.60 N; adhesiveness from −3.0 to −11.3 N.s; and Ecotype C was particularly distinguishable. Sensorial evaluation revealed differences among the cheeses, with Ecotype C receiving the highest score for global appreciation.

Originality/value

The usage of different extracts of thistle flower to produce Serra da Estrela cheese with different properties is a novelty, and it allows the possibility of manipulating this parameter in the future so as to produce cheeses with specific characteristics, addressed to different consumer targets.

Details

Nutrition & Food Science, vol. 46 no. 4
Type: Research Article
ISSN: 0034-6659

Keywords

1 – 10 of 24