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This paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural dimensions moderate this interaction in Latin American companies.

In this paper 157 companies from 6 Latin American countries were studied between 2010 and 2021, with a total of 1,204 observations. Data were collected from Refinitiv Eikon®, and results were generated using ordinary least squares regression, with country and year as controls.

ESG performance is higher in companies that invest in environmental innovation; innovation positively affects individual ESG factors; and masculinity, individualism, indulgence and power distance positively or negatively moderate the relationship between innovation and ESG performance, as well as environmental and social dimensions.

Our findings contribute to the body of knowledge on sustainable practices in different cultures. We draw the attention of standard setters to the impact of innovation and culture on ESG practices in different countries.

Better understanding of how environmental innovation can mitigate inequality, poverty and environmental issues in Latin America, promoting equitable development and environmental preservation.

Latin American countries show significant levels of poverty, social and productive heterogeneity, and deficiencies in sustainable practices. Therefore, providing information on innovation as an incentive for better sustainable policies can promote these practices.

Our study fills a gap by examining the specific influence of environmental innovation on ESG performance, particularly through its interactions with cultural dimensions, in a sample of Latin American firms.

Examinar cómo las prácticas de Medio Ambiente, Social y Gobierno Corporativo (ESG) se ven influenciadas por las innovaciones ambientales y cómo las dimensiones culturales moderan esta interacción en las empresas latinoamericanas.

Se estudiaron 157 empresas de 6 países latinoamericanos entre 2010 y 2021, con un total de 1,204 observaciones. Los datos se recopilaron de Refinitiv Eikon® y los resultados se generaron utilizando regresiones de mínimos cuadrados ordinarios, con el país y el año como variables de control.

El desempeño ESG es mayor en empresas que invierten en innovación ambiental; la innovación afecta positivamente a factores ambientales, sociales y de gobierno corporativo individuales; y la masculinidad, el individualismo, la indulgencia y la distancia de poder moderan positiva o negativamente la relación entre la innovación y el desempeño ESG, así como las dimensiones ambientales y sociales.

Nuestro estudio llena un vacío al examinar la influencia específica de la innovación ambiental en el desempeño ESG, especialmente a través de sus interacciones con las dimensiones culturales, en una muestra de empresas latinoamericanas.

Mejor comprensión de cómo la innovación ambiental puede mitigar la desigualdad, la pobreza y los problemas ambientales en América Latina, promoviendo el desarrollo equitativo y la preservación del medio ambiente.

Los países latinoamericanos muestran niveles significativos de pobreza, heterogeneidad social y productiva, y deficiencias en prácticas sostenibles. Por lo tanto, proporcionar información sobre la innovación como incentivo para políticas más sostenibles puede promover estas prácticas.

Nuestros hallazgos contribuyen al cuerpo de conocimiento sobre prácticas sostenibles en diferentes culturas. Llamamos la atención de los reguladores sobre el impacto de la innovación y la cultura en las prácticas ESG en diferentes países.

The authors aim to verify the indicators that influence the efficiency reported by Brazilian listed financial companies.

The sample consists of companies in the financial segment that have shares traded in B3, comprising nine institutions from 2000 to 2018 were selected. The authors adopted the regression model with unbalanced panel data to analyze the data. The dependent is the efficiency, which the authors calculated using Hurst Exponent. As independent variables, we used the sector-specific indicators: earnings management, banking resilience, management efficiency, and profitability. The authors controlled the models by size and type of control.

The findings indicate that the efficiency of financial companies' securities is affected by aspects related to management, resilience, and efficiency in administration. The lower the earnings management, the greater the banking resilience, the efficiency in the management of resources, and the efficiency of stock prices of these companies. These results show that efficiency is affected by intrinsic factors of the entities, corroborating the hypothesis that markets adapt, among others, to institutional factors.

Many users of financial institutions understand whether their stock prices reflect the information provided by accounting. The findings are original because they provide evidence that institutional factors affect the efficiency of companies in the Brazilian financial segment.

The purpose of this paper is to present a programming by demonstration (PbD) system based on 3D stereoscopic vision and inertial sensing that provides a cost-effective pose tracking system, even during error-prone situations, such as camera occlusions.

The proposed PbD system is based on the 6D Mimic innovative solution, whose six degrees of freedom marker hardware had to be revised and restructured to accommodate an IMU sensor. Additionally, a new software pipeline was designed to include this new sensing device, seeking the improvement of the overall system’s robustness in stereoscopic vision occlusion situations.

The IMU component and the new software pipeline allow the 6D Mimic system to successfully maintain the pose tracking when the main tracking tool, i.e. the stereoscopic vision, fails. Therefore, the system improves in terms of reliability, robustness, and accuracy which were verified by real experiments.

Based on this proposal, the 6D Mimic system reaches a reliable and low-cost PbD methodology. Therefore, the robot can accurately replicate, on an industrial scale, the artisan level performance of highly skilled shop-floor operators.

To the best of the authors’ knowledge, the sensor fusion between stereoscopic images and IMU applied to robot PbD is a novel approach. The system is entirely designed aiming to reduce costs and taking advantage of an offline processing step for data analysis, filtering and fusion, enhancing the reliability of the PbD system.

This paper aims to critically analyze the engineering education focused on sustainability in supply chain management, in courses offered by Brazilian higher education institutions.

Topics related to sustainable supply chain management were listed from the literature and used as a framework to gather professors’ opinions on how well these topics are covered in engineering courses offered in Brazil. Data analysis was performed via frequency analysis and comparative ordering using the Fuzzy technique for order preference by similarity to ideal solution technique.

It was possible to evidence that most of the topics are superficially presented within other subjects and that there are few associated practical activities that enable greater learning. Comparatively, issues related to ISO standards (related to quality and environmental management systems) and compliance with environmental laws, regulations and standards were highlighted. Additionally, it was possible to verify that there is a need for further study on issues related to energy efficiency, worker training and corporate governance.

No similar study was found in the literature. The findings presented in this paper can contribute to the improvement of engineering education in Brazil and other countries.

The main objective of this study is to analyze internal audit processes performed by Brazilian companies considering ISO 19011:2018 guidelines.

The methodological strategy used was a survey conducted with professionals who assist audit processes of Brazilian companies from different segments. Eight main aspects presented by ISO 19011:2018 were evaluated, and data were analysed through fuzzy technique for order of preference by similarity to ideal solution (TOPSIS). These aspects were ranked, and it was possible to identify those most critical.

Three aspects that are evidenced as critical in the study are as follows (1) to correctly establish the objectives to be achieved and the extension of internal audits program; (2) to correctly assess risks and opportunities that can affect internal audits implementation, defining actions for better results and (3) to monitor, critically analyze and improve the internal audit program.

This study has an exploratory character, and the information presented here can be useful for market professionals and researchers interested in the subject. No similar study was found in the literature.

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.

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.

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.

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.

Mental health issues are concurrent among college students and new interventions are needed to address the problem. The objective of this study was to evaluate the convergence of symptoms into a single factor called “mental distress” and its relationship to mindfulness facets.

Brazilian university students (n = 136) answered self-report questionnaires, assessing sociodemographic information, dispositional mindfulness, insomnia severity, perceived stress, depression and anxiety. The analytical procedure consisted of defining the latent variable and relationships with mindfulness facets in a structural equations modeling environment.

The proposed model presented good fit [χ² (23 = 34.38; p = 0.060; RMSEA = 0.068 (90% CI = 0.00;0.114); CFI = 0.951] and mental distress was inversely related to the five facets of mindfulness questionnaire of nonjudgment and nonreactivity.

The symptoms converged into a latent variable, and the latent variable was related to the abilities of not judging and not reacting to internal stimuli. The relationships found might guide the development of future intervention strategies to benefit university students’ mental health.

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.

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).

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.

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

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

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.

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.

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.

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.

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.

This study aims to contribute to a better understanding of the influence of the position of openings around L cross-section columns in reinforced concrete flat slabs through a nonlinear computational analysis compared to experimental results.

Tests on four reinforced concrete flat slabs of 1800 x 1800 x 120 mm³ were carried out under symmetrical punching; one slab was referenced (without hole) and three had square holes of 100 x 100 mm² close to columns and with centroid on the critical perimeter at 0.5 d and 2.0 d of the loaded area. A nonlinear analysis of the slabs was performed to aid the interpretation and preview of the experimental results, and to estimate the ultimate loads and failure modes. These estimates followed recommendations of ACI 318, Eurocode 2, NBR 6118, MC 2010 and critical shear crack theory.

The results showed that the presence of holes in the analyzed regions does not influence significantly the behavior of the slabs, leading to conservative structural design once the ultimate load estimates are low, while the computational results adequately estimated the slabs’ behavior.

A few limitations were observed on how to implement the correct modeling system for computational nonlinear simulation.

All design codes underestimated failure loads and the theoretical method was not much better. The nonlinear computational simulations were satisfactory, presenting results close to experimental ones (97 per cent accuracy). Computational simulation also showed that the presence of holes does not significantly influence the load-vertical displacement behavior or failure loads.

Structural and civil engineers and designers can observe with better details the punching phenomenon and make take secure decisions to building projects. They can preview accurate cases that are not cited in design codes and literature.

This is a very rare subject in literature that interests the entire scientific community and especially reinforced concrete designers. Presenting a new methodology to nonlinear flat slab with openings modeling to punching shear provoked by L cross section columns, case that is not cited in literature and design codes.