Search results

This research aims to identify the optimal configuration of investment which leads firms to their best competitive positions, considering the degree of concentration in the market.

The methodology was quantitative and based on secondary data with samples of 124, 106 and 90 firms from competitive environment classified as perfect competition, monopolistic competition and oligopoly, respectively. Proposed models' parameters were estimated by means of genetic algorithms.

Adjustments on firm's investment are contingent on the degree of competition they face. Results are in line with existing academic research affirmation that the purpose of investments is to create and exploit opportunities for positive economic rents and that investments allow firms to protect from rivals' competitive actions and reinforce the need for investment decision makers to consider the environment in which the firm is competing, when defining the amount of investment that must be done to achieve and maintain a favorable competitive advantage position.

This research brings two main original contributions. The first one is the identification of the optimal amount of capital and R&D investments which leads firms to their best competitive positions, contingent to the degree of concentration of the competitive environment in which they operate, and the size of the firm. The second one is related to the use of genetic algorithms to estimate optimization models that considers the three competitive environments studied (perfect competition, monopolistic competition and oligopoly) and the investment variables in the linear and quadratic forms.

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.

The civil construction industry has vital importance to Brazil's economy. However, this sector is also responsible for the environmental impacts. Governments have been taking measures aiming to mitigate these impacts. Among these, the elaboration and implementation of civil construction solid waste management plans can be highlighted. However, these plans still lack standardizations and tools for their evaluation. Environmental indicators proposal for construction solid waste management plans assessment is presented to verify the adhesion of these to environmental laws, technical standards and green building certification systems recommendations.

The construction solid waste management plans of three construction works were evaluated by the proposed indicators to verify the procedures related, generating, in the end, a scale between 0 and 5. After that, plans were compared with each other.

The proposed indicators have made possible the evaluation of the environmental practices performed for three different construction works. By the proposed indicators, the environmental practices were compared to technical standards and legislation suggested procedures.

As a contribution, the evaluation proposal presented may help the construction industry as well as the public authority to evaluate the construction solid waste management plans currently elaborated, so that these can offer a quality improvement and more effective environmental measures.

Methodologies that guide the evaluation of construction solid waste management plans can be beneficial for the construction companies, which can improve the quality of the plans elaborated internally and verify the effectiveness of the plans elaborated by specialized consultancies. In general, most of the construction solid waste management plans are prepared with the purpose of only complying with the legislation, more specifically of the National Council for the Environment, Resolution 307/2002.

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

While previous operations management literature acknowledges the positive influence of Lean and Industry (I4.0) on performance, recent studies examining the synergy between these two factors have produced inconsistent and contradictory results. Therefore, this study aims to provide a comprehensive understanding of the effect of Lean and I4.0 synergy on firm performance.

This study utilised a meta-analysis approach, examining 23 empirical studies exploring multiple effects of the Lean and I4.0 synergy on firm performance. Multiple subgroup analyses were conducted to assess the contradictory outcomes and identify in what conditions such synergy may achieve performance.

The results affirm the prevailing positivist perspective among most scholars regarding the positive influence of the Lean and I4.0 synergy on firm performance. However, the overall effect size derived from the studies indicates a weak relationship, suggesting that this synergy alone is not the sole determinant factor of firm performance. In addition, the subgroup analyses reveal the presence of contingent conditions that may affect the performance outcomes when integrating Lean and I4.0, as most effects exhibit a weak relationship.

This study represents the first meta-analysis investigating the relationship between the Lean and I4.0 synergy on firm performance. By shedding light on the contradictory effects often depicted in the operations management literature, this study provides a critical reflection for researchers who tend to adopt an overly optimistic view of such synergy.

Cangaço was a form of banditry that occurred in the North-East of Brazil between 1870 and 1940. The movement has inspired many films over the years. This chapter explores the contribution of Cangaço-inspired productions to Brazilian cinema, as well as the particular characteristics of what constitutes the Cangaço genre.

Following a historical survey of the Cangaço, the films were divided into different categories and ranked in terms of relevance. Only the most important are discussed in this chapter.

The Cangaço has been portrayed in Brazilian cinema through the decades in diverse ways, dating back to the 1920s. After becoming a consolidated film genre in the 1950s, then known as Nordestern, the Cangaço finally acquired a proper structure, featuring multiple Western references among its common characteristics. In the 1960s, Glauber Rocha, one of the most prominent filmmakers of the Cinema Novo avant-garde movement, added his own symbolism to the genre. Eventually, the Cangaço was also revisited by directors who combined it with other genres such as comedy, documentary, and erotic films. Another relevant reinterpretation came in the 1990s, when filmmakers of the so-called New Brazilian Cinema offered a new view on the subject.

Despite its strong association with Brazil, the Cangaço has not been thoroughly investigated by researchers. This chapter presents a historical survey and analysis of Cangaço films, highlighting their relevance to Brazilian cinema.

Existing research on knowledge management processes (KMPs) and absorptive capacity (ACAP) is primarily conceptual and descriptive in nature, and empirical research confirming the real impact of KMPs when developing ACAP is lacking. Furthermore, the relationship between ACAP and organizational performance (OP) has not been adequately studied. Hence, the purpose of this paper is to introduce a comprehensive, delineated and integrated conceptual model which encompasses KMPs, ACAP and OP. Then, an empirical investigation is undertaken to test the relationships among the proposed study model variables.

In total, 245 questionnaires were useable. Partial least square 3.3.3 is utilized to examine the validity of the measurement model and test the hypotheses.

The findings of this study suggest that KMPs influence ACAP and ACAP affects OP. Finally, the results show that KMPs affect OP directly and indirectly through ACAP (mediator).

The results of this study help managers to ascertain the managerial practices that can be employed as well as determine the level of effort and resources necessary to enhance ACAP. Additionally, managers should shed additional light on the ACAP's positive implications for OP.

This study focuses on the conceptualization of KMP and empirically tests the effect of these individual processes on ACAP and on OP. Finally, the relationship between KMPs and OP, although implied, needs to be addressed empirically in the research literature through utilizing ACAP as mediator between KMPs and OP, this appears to be the first study to try to achieve this main objective.

The aim of this study is to investigate the perceived benefits offered by integrated management system (IMS) in the readymade garments (RMG) sector in Bangladesh and the respective linkage with corporate social responsibility (CSR) to promote sustainable development. This study presents a list of IMS benefits composed of different international management standards according to ISO 9001:2015, ISO 14001:2015, OSHAS 18001: 2007 and SA 8000:2014.

To identify the possible benefits of IMS, a systematic literature review was conducted from 2009 to 2019, namely, in the database of Elsevier, Emerald and John Wiley. A questionnaire survey was developed with the purpose of examining the perceived main benefits of IMS. The questionnaire was e-mailed to 355 representatives of 15 RMG sectors in Bangladesh. A total of 256 complete and useable responses were received, constituting the base of this work. Subsequently, statistical analysis was conducted using SPSS 20 software.

The main findings of the present study show that the most important five benefits of IMS in RMG sector in Bangladesh are better capacity to achieve organization’s objectives, optimum use of various resources, business sustainability, synergies of different management policies and reduction of duplication efforts.

Two major limitations of the study are as follows: first, it is not a longitudinal study; second, IMS benefits were examined in the national sector context. The present study has both theoretical and practical implications. The study presents a comprehensive list of IMS benefits that contribute to the existing literature from a theoretical point of view. On the other hand and from a practical point of view, this study encourages managers to implement IMS in their organizations.

This study helps in understanding the contribution of IMS benefits to cleaner production and CSR in Bangladesh. The focus on the benefits of IMS in the RMG sector in Bangladesh is another significant aspect of this study because it promotes the development of environmental policies linked to CSR with stakeholder engagement, as a driver to sustainable development.

The purpose is to analyse the nutritional adequacy and carbon footprint of intermediated meals provided to preschool children and primary-level students in a Portuguese municipality.

An observational cross-sectional study was conducted with a convenience sampling consisting of school snacks from a Portuguese municipality. The nutritional assessment used food labels and a Portuguese food composition table. The literature review for carbon footprint assessment was conducted by searching for the products under analysis or similar ones.

The results showed that 80% of snacks have a higher energy value than recommended. The majority of options are below recommendations for protein and fat and above recommendations for carbohydrates. The intermediated meals with more dairy products in composition have the highest carbon footprint. The carbon footprint included the packaging of the products, and it wasn't possible to determine the influence of non-food products.

This study has limitations in the fact that we do not know the carbon footprint of Portuguese products and we had to compare them with others, from different countries, with possibly different types of production.

Intermediate meals are inadequate, and the carbon footprint is higher when the intermediated meals include products of animal origin – the reason why the composition of intermediated meals should be redesigned considering the achievement of these targets.

The promotion of intermediated meals that promote the Mediterranean eating pattern contributes to health and well-being and is a vehicle for nutrition education and healthy food consumption in schools.

Many studies have been conducted to analyse the carbon footprint and environmental impact of school meals, but commonly lunch is the meal evaluated and the assessment of intermediated meals' impact is an open field.