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Open Access
Article
Publication date: 29 February 2024

Leandro Pinheiro Vieira and Rafael Mesquita Pereira

This study aims to investigate the effect of smoking on the income of workers in the Brazilian labor market.

Abstract

Purpose

This study aims to investigate the effect of smoking on the income of workers in the Brazilian labor market.

Design/methodology/approach

Using data from the 2019 National Health Survey (PNS), we initially address the sample selection bias concerning labor market participation by using the Heckman (1979) method. Subsequently, the decomposition of income between smokers and nonsmokers is analyzed, both on average and across the earnings distribution by employing the procedure of Firpo, Fortin, and Lemieux (2009) - FFL decomposition. Ñopo (2008) technique is also used to obtain more robust estimates.

Findings

Overall, the findings indicate an income penalty for smokers in the Brazilian labor market across both the average and all quantiles of the income distribution. Notably, the most significant differentials and income penalties against smokers are observed in the lower quantiles of the distribution. Conversely, in the higher quantiles, there is a tendency toward a smaller magnitude of this gap, with limited evidence of an income penalty associated with this habit.

Research limitations/implications

This study presents an important limitation, which refers to a restriction of the PNS (2019), which does not provide information about some subjective factors that also tend to influence the levels of labor income, such as the level of effort and specific ability of each worker, whether smokers or not, something that could also, in some way, be related to some latent individual predisposition that would influence the choice of smoking.

Originality/value

The relevance of the present study is clear in identifying the heterogeneity of the income gap in favor of nonsmokers, as in the lower quantiles there was a greater magnitude of differentials against smokers and a greater incidence of unexplained penalties in the income of these workers, while in the higher quantiles, there was low magnitude of the differentials and little evidence that there is a penalty in earnings since the worker is a smoker.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

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: 28 September 2020

Tainara Leal de Sousa, Jessyca Pinheiro da Silva, Ariadne Ribeiro Lodete, Daniele Silva Lima, Abner Alves Mesquita, Adrielle Borges de Almeida, Geovana Rocha Placido and Mariana Buranelo Egea

This study aims to analyze the levels of vitamin C, phenolic compounds and antioxidants in baby food. Providing nutritious food to the infants is essential for their growth and…

Abstract

Purpose

This study aims to analyze the levels of vitamin C, phenolic compounds and antioxidants in baby food. Providing nutritious food to the infants is essential for their growth and development. Baby foods are foods prepared from any suitable nutritive material and intended for feeding children after six months of age. The search for foods that meet the nutritional needs of children and that also promote aspects of health has increased on the part of parents.

Design/methodology/approach

A total of 17 different types of baby foods (2 brands) were purchased and the vitamin C content, total phenolic compounds (TPC) and antioxidant activity were determined. The authors also assessed the adequacy of labeling in accordance with regulatory parameters. Data was submitted to analysis of variance, and the means were compared by the Tukey test at 5% probability. Principal component analysis was performed to evaluate the results (phenolic compounds, vitamin C and antioxidant activity) from the multidimensional point of view.

Findings

In general, the labeling of baby foods proved to be within the legislation, but with confusing information for the consumer. BF7-AAPO (apple pulp and juice, papaya and orange juice), BF-BAO (banana, apple juice and oatmeal) and BF-AA (apple pulp and juice) showed the highest vitamin C content (20–28 mg/100 g; p < 0.001). BF-A (apple), BF-B (banana) and BF-AA showed the highest TPC (7–8.2 mg/100 g; p < 0.001). BF-CP (cassava-parsley), BF-PCBCP (potato, carrot, beef and cassava-parsley) and BF-PCBB (potato, carrot, beef and broccoli) showed the highest antioxidant activity (44–48%; p < 0.001). High value of TPC was related to high value of antioxidant activity in baby foods. In conclusion, vitamin C content in the baby foods was different from those reported on the labels and there was a direct relationship between the content of TPC and the antioxidant capability.

Originality/value

The objective of this work was to evaluate bioactive compounds and antioxidant activity in baby foods. So far, few papers have reported on the subject as the authors seek to know about essential nutrients. However, this knowledge is important because these compounds can decrease and/or prevent inflammatory processes in the body.

Details

Nutrition & Food Science , vol. 51 no. 4
Type: Research Article
ISSN: 0034-6659

Keywords

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