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Open Access
Article
Publication date: 29 June 2018

Pedro Cavalcanti G. Ferreira and Elaine Rabelo Neiva

Understanding the reasons that lead civil servants to abandon their offices is an important step towards qualifying personnel management in the Federal Administration. The purpose…

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Abstract

Purpose

Understanding the reasons that lead civil servants to abandon their offices is an important step towards qualifying personnel management in the Federal Administration. The purpose of this study is to present an initial approach to the subject and to investigate variables that favor or reduce the turnover intention among civil servants in the Federal Executive Branch.

Design/methodology/approach

To fulfill the objective stated, the study resorted to variables of values, expectations and affective commitment to the organization. Variables were tested in a model of structural equations capable of verifying if these are antecedent or not of the turnover intention levels in a sample comprising 228 civil servants.

Findings

The validation of a model of structural equations unveiled a statistically relevant relation of dependence among values, expectations and the affective commitment to the organization. Moreover, engagement proved to be a mediator of the relation between the other variables and the turnover intention.

Originality/value

The work contributed to literature by presenting evidence that low expectations among civil servants bring low affective commitment which, in turn, leads to higher willingness to quit organizations. On the other hand, the same model showed that self-transcendent values, typical to the public career (serve the public), prevail among civil servants and positively impact commitment. This scenario shows that in people management all these elements of values and expectations must be worked on to reduce the number of civil servants that quit the government every year, as well as the high costs associated with quitting.

Details

RAUSP Management Journal, vol. 53 no. 3
Type: Research Article
ISSN: 2531-0488

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

Open Access
Article
Publication date: 5 April 2021

Alceu Salles Camargo Jr

The purpose of this paper is to evaluate the economic benefits of managing an outpatient appointments system with technological innovations.

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Abstract

Purpose

The purpose of this paper is to evaluate the economic benefits of managing an outpatient appointments system with technological innovations.

Design/methodology/approach

This study uses a quantitative methodological procedures aiming to evaluate the cost-benefit relation and also the payback of the management and operation of an outpatient appointments system with technological innovations.

Findings

This study found a great benefit-cost relation of 30.6 showing the great economic value and social impact of managing an outpatient appointments regulation system with technological innovations.

Research limitations/implications

This study presents contribution to the literature discussion about the economic evaluation of the benefits of managing and operating more effective outpatient appointments systems because of important technological innovations.

Practical implications

This paper presents and discusses the most important and commonly used strategies and technological innovations to deal with and to manage an outpatient appointment regulation system aiming to reduce the patient no-show rates.

Social implications

The findings of this study show a great benefit-cost relation of about 30.6 which is being reverted to the society.

Originality/value

There not exist many similar studies in the pertinent literature, mostly with the Brazilian contexts.

Article
Publication date: 1 April 2020

Pedro Gomes Vasconcelos and Nelson Leitão Paes

In an attempt to reduce tax distortions and increase economic efficiency, in 2002 and 2003 Brazil promoted changes in the PIS/COFINS tax, the main federal tax on consumption…

Abstract

Purpose

In an attempt to reduce tax distortions and increase economic efficiency, in 2002 and 2003 Brazil promoted changes in the PIS/COFINS tax, the main federal tax on consumption. Thus, in addition to the old cumulative regime calculated on company revenues, the noncumulative regime was created with higher rates and the added value as a tax basis.

Design/methodology/approach

This paper analyzes the effects of the PIS/COFINS reform in a context of deindustrialization in the Brazilian economy, using a neoclassical model with two sectors.

Findings

The results suggest that after a small improvement in the aggregate economy in the short term, in the long term there was a worsening of the macroeconomic indicators. From the sector perspective, the PIS/COFINS reform may have contributed to the loss of industry participation in the Brazilian economy.

Originality/value

The study of the impact of the PIS/COFINS reform on industry through a neoclassical model is unprecedented in the national literature and contributes to the investigation of changes in the tax regime that occurred in the country.

Details

Journal of Economic Studies, vol. 48 no. 4
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 11 November 2014

Elomar Castilho Barilli, Stenio Freitas Barretto, Carla Moura Lima and Marco Antonio Menezes

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social…

Abstract

Purpose

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social inequalities in Brazil. It presents the assessment of the Virtual Community Work (CVT) used in the Popular Healthcare Education Policy (PNEPS).

Design/methodology/approach

The exploratory research adopted two paths of analysis, one quantitative (using questionnaire) aimed to collect the participants’ perceptions regarding the navigation, tools and features of CVT, and the other qualitative through observation of the interventions in its different spaces, having discourse analysis as the technique for analysis.

Findings

The hands-on nature of Popular Education, revealed in the posts and in the speech of the participants, showed the potential and challenges of the territory and the need for change, both of the professional’s outlook on his or her own work process and working with health in the communities that are, still today, very centered around authoritarian models.

Research limitations/implications

Because the participation was not mandatory, the reduced number of participants was the main limitation of this work.

Practical implications

The health problems specified in the interactions and much discussed in CVT may help the consolidation of the policy as the main practical implication.

Social implications

Contribute to the creation of a network for the exchange of educational experiences in the field of Popular Education.

Originality/value

The innovating character of this work lies in the application of Virtual Community in the field of popular education within the health sector as a strategy for implementation of a national policy.

Details

Interactive Technology and Smart Education, vol. 11 no. 4
Type: Research Article
ISSN: 1741-5659

Keywords

Book part
Publication date: 2 July 2020

Thiago Pierobom de Ávila

This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of feminist…

Abstract

This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of feminist criminology with a Southern approach. During the 1980s, Brazilian literature discussed gender violence according to three theories: male domination (Chauí), patriarchal domination (Saffioti) and relational violence (Gregori). Gender theories were introduced and developed during the 1990s. Decolonial studies stressed the deeper intersection of gender with race, social class and other vectors of discrimination, which increases the vulnerability of minority women, particularly black and indigenous women. The increase in gender studies supported political feminist advocacy to promote law reform, such as the Maria da Penha Law, the criminalisation of femicide, reforms related to sexual violence and women in prison. Feminist criminology has both criticised law and used it to promote gender equality on society. Judicial practices indicate the conservative resistance of the juridical field to assimilating gender debates and feminist critical theories as a whole.

Details

The Emerald Handbook of Feminism, Criminology and Social Change
Type: Book
ISBN: 978-1-78769-956-4

Keywords

Article
Publication date: 15 September 2014

Gazi Islam

The purpose of this paper is to examine the monstrous in organizational diversity by introducing the concept of cultural anthropophagy to the diversity literature. Using…

Abstract

Purpose

The purpose of this paper is to examine the monstrous in organizational diversity by introducing the concept of cultural anthropophagy to the diversity literature. Using Kristeva's notion of abjection to better understand cultural anthropophagy, the paper argues that cultural anthropophages cross boundaries, and build identity through desire for and aggression toward valued others.

Design/methodology/approach

The paper uses a conceptual discussion of abjection, along with a historical survey of anthropophagic approaches from Brazilian art and cultural studies.

Findings

Anthropophagic approaches highlight unique features of organizational identity, framing identity formation as a fluid process of expulsion and re-integration of the other. While abjection approaches focus on the exclusion of material aspects of the self and the formation of self-other boundaries, anthropophagy focusses on the re-integration of the other into the self, in a symbolic gesture of re-integration, desire, and reverence for the other.

Originality/value

The idea of anthropophagy is a recent entrant into the organizational literature, and the close relation between anthropophagy and abjection is illuminated in the current paper. Original insights regarding the search for positive identity, the ambivalence of self and other, and the relation of the particular and the universal, are offered with regards to the diversity literature.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 33 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 6 February 2017

Karina Scatolino Mesquita, Vanessa Rios de Souza, Jéssica Ferreira Rodrigues, Camila Carvalho Menezes, Soraia Vilela Borges, João de Deus Souza Carneiro and Ana Carla Marques Pinheiro

People are increasingly concerned about food and health and seek for functional and sugar-free products. However, there are technological challenges when adding functional…

Abstract

Purpose

People are increasingly concerned about food and health and seek for functional and sugar-free products. However, there are technological challenges when adding functional components and substituting sugar in foods. Thus, the purpose of this paper is to evaluate the influence of packaging and storage time on the sensory profile of functional diet guava preserve added with prebiotics, supporting the development of functional and sugar-free products and contributing to the product variety in the market.

Design/methodology/approach

A two-factor full factorial design was conducted in triplications that evaluated transparent and opaque packaging vs storage time (six months). The products were stored in packages with different light permeability (transparent and opaque). Quantitative descriptive analysis (QDA) and acceptance tests were performed.

Findings

The packaging material did not affect the sensory changes of functional diet guava preserve during the six months of storage. QDA test showed that from three months of storage the original characteristics of the product were lost and a slight decrease in overall acceptance was observed after four and six months. However, during the six months the products had good acceptance; consequently, it was not possible to establish their rejection before this period.

Research limitations/implications

More detailed studies regarding a longer storage period, including the physical and chemical measurements must be done to clarify other points about the influence of packaging and storage time on the sensory profile of functional diet guava preserve added with prebiotics. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications

The development of a functional and sugar-free preserve is a good alternative to provide a product that meets the actual consumer desires and adds value to the product. However, there are technological challenges when adding functional components and substituting sugar in foods. Thus, this study provides important information for the development of sugar-free and functional products, and to prolong their shelf life.

Originality/value

There are few studies with respect to the sensory aspects during the storage of functional preserves. Thus, this work will aid future studies, supporting the development of functional and sugar-free products and contributing to the product variety in the market.

Details

British Food Journal, vol. 119 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

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