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Book part
Publication date: 23 March 2017

Barbara 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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 24 January 2024

Małgorzata Pink, Barbara Kiełbasa, Vojtěch Tamáš, Fernanda Maria Dos Santos Maria Pereira, Juan C. Santamarta, Noelia Cruz Pérez, Joselin S. Rodríguez-Alcántara and Lidia Luty

This study aims to diagnose the perception, knowledge, awareness and position of the bioeconomy in university education and research.

Abstract

Purpose

This study aims to diagnose the perception, knowledge, awareness and position of the bioeconomy in university education and research.

Design/methodology/approach

This study is based on a questionnaire survey conducted at universities in Poland, the Czech Republic, Spain and Portugal (n = 464). The questionnaire consisted of open-ended, dichotomous and Likert-type questions. Variable frequency distribution methods and the non-parametric chi-square test were used to test the independence of the characteristics. The Cramer’s V contingency coefficient was used to determine the degree of dependence between the variables.

Findings

The researched academic community is dominated by a traditional approach to the bioeconomy, which relates to agriculture and ecological aspects. Respondents believe in the positive environmental impacts of the bioeconomy, while less often being aware of its importance from a socio-economic perspective. Insufficient teaching and research in the field of the bioeconomy can be widely observed. The presumed link between the existence of a bioeconomy strategy at national level and awareness of the bioeconomy was not confirmed.

Research limitations/implications

The limited sample, the narrow geographical scope of the study does not allow for a comprehensive analysis of the topic. Another limitation is the lack of representativeness of the results in relation to all university representatives in the countries studied and the uneven composition of the samples.

Originality/value

This study fills the knowledge gap about the status of the bioeconomy in European academic communities by analysing its perception among both teachers and students of social, natural and applied sciences.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 20 October 2021

Andréa Fernanda De Santana Costa, Maria Alice Vasconcelos Rocha, Laura Maria Abdon Fenrnandes, Julia Atroch Queiroz, Ana Carolina Monteiro Gonçalves Agra, Julia Didier Pedrosa Amorim, Leonie Asfora Sarubbo and Leonie Asfora Sarubbo

This study aims to evaluate two bacterial cellulose (BC) films as an alternative textile surface suitable for use in the manufacture of clothing prototypes.

Abstract

Purpose

This study aims to evaluate two bacterial cellulose (BC) films as an alternative textile surface suitable for use in the manufacture of clothing prototypes.

Design/methodology/approach

A combination of experiments for the production and characterization of BC films with traditional techniques for sewing fabrics was carried out. BC films were produced from the bacterum Gluconacetobacter hansenii UCP1619 and from Kombucha, a consortium of microorganisms grown on sugared tea. The BC films were then purified, characterized by scanning electron microscopy (SEM) and evaluated for mechanical strength. Two clothing prototypes were developed by combining BC films with a flat fabric composed of 70% linen and 30% polyester to assess the viability of the garment for future clothing making using biomaterials.

Findings

The results showed that the combination of flat fabric with BC-based biomaterials is a viable alternative for the innovative use of BC films in the manufacture of apparel products, especially after optimizing the mechanical properties of the artefact.

Originality/value

BC application studies in the textile industry are still in their early stages, although they are attracting more and more the attention of researchers around the world. The experiments carried out in this research provide new information on the handling and application of this material in innovative products for the textile industry.

Details

Research Journal of Textile and Apparel, vol. 26 no. 4
Type: Research Article
ISSN: 1560-6074

Keywords

Abstract

Purpose

This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

Design/methodology/approach

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

Findings

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

Originality/value

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

Details

International Journal of Prisoner Health, vol. 19 no. 2
Type: Research Article
ISSN: 1744-9200

Keywords

Article
Publication date: 24 July 2019

Louisi Francis Moura, Edson Pinheiro de Lima, Fernando Deschamps, Eileen Van Aken, Sergio E. Gouvea da Costa, Fernanda Tavares Treinta and José Marcelo Almeida Prado Cestari

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public…

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Abstract

Purpose

In the performance measurement and management research field, the applicability of performance measurement systems (PMS) in nonprofit organizations (NPOs) and public administration has been considered a challenge. The diversity of these organizations makes it difficult to define proper terminology and organizational characteristics. PMS evolution has not yet been able to capture all performance dimensions of a public administration and, especially for NPO considering its dynamic and multiple goals. The purpose of this paper is to provide a conceptual framework that identifies and classifies the factors that influence the design of PMSs in NPOs and public administration.

Design/methodology/approach

The study was developed through a systematic literature review (SLR). A set of 29 papers were intensely studied, and the results provide a multi-disciplinary and holistic set of factors.

Findings

A set of ten factors that influence the design of PMSs in NPO and public administration were found. They were categorized into three groups: factor related to purpose, stakeholders and management.

Originality/value

The study synthesized the literature and provided a conceptual framework of the factors that influence the design of PMSs in NPO and public administration. No individual paper collected in the SLR shows a similar organization of the factors as the present paper. The set of factors indicates the importance of this study for NPO and public administration, and how complex a PMS in an NPO and public administration can become. The conceptual model presented can further assist practitioners in developing design process observing the role that the identified factors play.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 9 March 2021

Fabiana da Cunha Saddi, Matthew Harris, Fernanda Ramos Parreira, Raquel Abrantes Pêgo, Germano Araujo Coelho, Renata Batista Lozano, Pedro dos Santos Mundim and Stephen Peckham

This paper employs implementation theory and the political literature on performance measurement to understand how frontline health workers know, participate and evaluate the…

Abstract

Purpose

This paper employs implementation theory and the political literature on performance measurement to understand how frontline health workers know, participate and evaluate the Brazilian National Program for Improving Access and Quality of Primary Care (PMAQ, 2nd round).

Design/methodology/approach

This paper develops an implementation theory-driven qualitative analysis. The research is developed in the city of Goiania (Brazil): a challenging organizational context in primary care (PHC). Interviews were carried out with 25 frontliners – managers, doctors, nurses and community health workers. Data were thematically and hierarchically analysed according to theoretical concepts such as policy knowledge, policy adherence, forms of accountability, alternative logics, organizational capacity and policy feedback.

Findings

Results show the need to foster organizational capacity, knowledge, participation and policy feedback at the frontline. Successful implementation would require those adaptations to counteract policy challenges/failures or the emergence of alternative logics.

Research limitations/implications

The study was conducted in only one setting, however, our sample includes different types of professionals working in units with different levels of organization capacity, located in distinct HDs, expressing well the implementation of PMAQ/P4P. Qualitative researches need to be developed for further exploring the same/other factors.

Social implications

Findings can be used to improve discussions/planning and design of P4P programs in the city and State of Goias.

Originality/value

The majority of analysis of PMAQ are of a quantitative or results-based nature. This article focuses on politically significant and unanswered questions regarding the implementation of PMAQ.

Details

Journal of Health Organization and Management, vol. 35 no. 3
Type: Research Article
ISSN: 1477-7266

Keywords

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