Jamison Pinheiro Ribeiro, Andréa Cristina Dorr, Carine Dalla Valle
et al.
A cadeia produtiva do açaí, devido às suas propriedades altamente nutricionais, aos seus benefícios à saúde, ao seu grande valor cultural e potencial de comercialização, tem ganhado destaque no mercado nacional e internacional. Assim, o objetivo desta pesquisa consiste em mapear e caracterizar os agentes que compõem os elos dessa cadeia produtiva no município de Concórdia, estado do Pará. Este estudo caracteriza-se como qualitativo de cunho exploratório-descritivo, realizado através da coleta de dados por meio de entrevistas semi-estruturadas com os atores envolvidos na cadeia produtiva de açaí. Para a análise dos dados, foi utilizada a técnica de análise de conteúdo. Os achados deste artigo evidenciam as interligaçoes entre os elos que compõem a cadeia produtiva dentro do município, destacando a participação dos(as) agricultores(as) familiares no processo de produção, os agentes envolvidos na etapa de distribuição da cadeia, em que os atravessadores possuem certa predominância, e, por fim, o elo de beneficiamento, cujos responsáveis são a cooperativa, as agroindústrias e os batedores artesanais, chegando até os consumidores finais. Diante disso, conclui-se neste estudo que a cadeia produtiva evidenciou como o ambiente institucional permeia o desenvolvimento das atividades econômicas, dentro da base de produção, distribuição e beneficiamento, estabelecendo, assim, relações entre todos os agentes envolvidos na cadeia produtiva do açaí.
Abstract Using German survey and expert data on job tasks, this paper explores the presence of omitted-variable bias suspected in conventional task data derived from expert assessment. I show expert task data, which is expressed at the occupation-level, introduces omitted-variable bias in task returns on the order of 26–34%. Motivated by a theoretical framework, I argue this bias results from expert data ignoring individual heterogeneity rather than fundamental differences on the assessment of tasks between experts and workers. My findings have important implications for the interpretation of conventional task models as occupational task returns are overestimated. Moreover, a rigorous comparison of the statistical performance of various models offers guidance for future research regarding choice of task data and construction of task measures.
Tujuan penelitian ini adalah untuk mengetahui pengaruh etika profesi auditor dan fee audit terhadap kualitas audit.
Desain / metodologi / pendekatan: dalam penelitian ini dilakukan analisis statistik deskriptif dengan pendekatan kuantitatif yang menggunakan teknik analisis regresi linear berganda dengan alat analisis SPSS 24.
Temuan Penelitian: Hasil dari penelitian ini menunjukkan bahwa etika profesi dan fee audit memiliki pengaruh terhadap kualitas audit.
Kontribusi Teoretis / Orisinalitas: Perbedaan penelitian ini dengan penelitian sebelumnya adalah pada teknik analisis yang digunakan, selain itu objek penelitian juga berbeda, pada penelitian ini yang menjadi objek penelitian adalah Kantor Akuntan Publik yang berada di Kota Pontianak dan Bandung dan struktur bisnis yang kompleks sehingga menjadikan penelitian layak untuk diteruskan. Berdasarkan permasalahan di atas, dan melihat pentingnya etika profesi serta sangat sensitifnya fee audit penulis tertarik untuk meneliti kembali dengan fokus KAP di Pontianak Bandung sebagai responden.
Keterbatasan dan implikasi penelitian: Peneliti menyadari keterbatasan dalam penelitian ini yang tentunya memerlukan perbaikan dan pengembangan untuk penelitian selanjutnya. Keterbatasan dalam penelitian ini adalah Variabel independen dalam penelitian belum memberikan kontribusi yang baik terhadap variabel dependen. Hal tersebut terlihat dari analisis koefisien determinasi dimana nilai R2 sebesar 66,6%. Sisanya sebesar 33.4% dipengaruhi oleh variabel lain diluar model ini sehingga disarankan bagi peneliti selanjutnya untuk menambahkan variabel-variabel independen yang secara teoritis dapat berpengaruh lebih besar terhadap kualitas audit. Selain itu data yang dikumpulkan untuk diteliti dan dianalisis berdasarkan pada persepsi masing-masing responden terhadap item-item instrumen penelitian sehingga dapat memungkinkan terjadinya bias atau miss perseption.
Economics as a science, Management. Industrial management
Albertina Paula Monteiro, Francisco Barbosa, Amélia Silva
et al.
Based on the legitimacy and stakeholders’ theories, this research aims to analyze the environmental information disclosure of Portuguese companies. Specifically, this study aims to explore the environmental information disclosure level, whether the industry (environmentally sensitive) influences the level of ecological matters disclosure, and whether this impacts the companies' performance/profitability. Using the content analysis technique, we developed two indices to assess the level of environmental disclosures in companies' mandatory and voluntary reporting. In addition, for the relationship between variables analysis, we applied the Process Macro of SPSS software. Study results show that (1) there is a positive evolution in the level of environmental disclosure by Lisbon stock exchange listed companies between the years 2015 and 2017, (2) the industry has no significant relationship with profitability; (3) the environmental disclosure acts as a mediator variable in the relationship between industry and profitability. This research presents differences in the tendency of environmental matters disclosure when prepared under an accounting framework or voluntarily and assesses the mediating role of the environmental disclosure index in the relationship between industry and performance.
Background: Understanding students' perception of the educational environment and their cognitive load in this context is crucial for optimizing the effectiveness of e-learning platforms. Objective: To compare educational environment perception and cognitive load in under-graduates Doctor of Physical Therapy (DPT) and post-graduate Master in Science of Physical Therapy (MSPT) students having online learning experiences. Methodology: In this comparative cross-sectional study, data was collected through non-probability convenient sampling from n=274 under-graduates DPT (n=225) and post-graduates MSPT(n=49) students of either gender having one-semester experience of online learning, Dundee Ready Education Environment Measure (DREEM) for measuring educational environmental perception and Rating Scale of Mental Effort (RSME) for measurement of cognitive load. Online self-structured was developed questionnaire and shared through communication media platform and data analysis was made through SPSS version 28. Results: There were n=225 under-graduates (DPT) and n=49 post-graduates (MSPT) students in which, there were n=208 females and n=66 males. The overall DREEM score showed that MSPT students are more significantly positive (p<0.001, Cohen’s d=1.01) than DPT students regarding the perception of the educational environment with a large effect size. While there was no significant difference (p=0.114) between MSP and DPT students regarding cognitive load. Conclusion: Post-graduates (MSPT) students have better educational environmental perception than undergraduate (DPT) students but there was no significant difference in cognitive load in undergraduate (DPT) and post-graduates (MSPT) students. Keywords: cognition; cognitive load; mental effort; e-learning; physiotherapist.
Vocational rehabilitation. Employment of people with disabilities
K Pradeep Reddy, Venkateswarlu Chandu, Sambhana Srilakshmi
et al.
In today’s commercial world, ecological concerns have become increasingly essential. A lot of governments care about environmental issues. Sustainable development that doesn’t harm the environment is a major concern for companies today. The term “green marketing” describes the strategy of promoting and selling goods and services because of their positive impact on the natural world. Either the product or service itself is environmentally friendly, or the manufacturing process, packaging, and marketing are modified to be more eco-friendly. Concerns about how products harm the environment have recently been expressed by both manufacturers and consumers. Lead-free paint, organic foods, and low-power (or “energy-efficient”) electrical equipment are examples of products that consumers and manufacturers are focusing on as being “green” or ecologically friendly. Additionally, the importance of the green marketing idea is becoming more and more apparent to marketers. Though numerous green marketing studies have been conducted globally, there hasn’t been much academic research on consumer perception and preferences in India. This study explores consumer green ideals, environmental knowledge, green behaviours, and green products in addition to providing a brief review of environmental challenges. This article emphasises consumer views of and favorites for green marketing tactics and goods through the use of a planned questionnaire. To study was lead on 702 respondents. Customers demonstrated a high level of knowledge about eco marketing tactics and products. The respondents also showed strong environmental values. Research has offered helpful insights for green product marketers owing to the great perceived eco cost amongst customers, and it emphasises essential for creating marketing communication campaigns promoting green products.
Abstract. Climate change, land use land cover (LULC), population, industries, and sewage treatment are factors that can strongly influence river water quality. This paper uses a coupled hydrological-water quality simulation model to assess the influence of each of these drivers on the most polluted river stretch of the Ganga River. The water quality model QUAL2K is driven by these five factors to assess their influence on nine water quality parameters, namely dissolved oxygen (DO), biochemical oxygen demand (BOD), faecal coliform, ammonia, nitrate, total nitrogen, organic-, inorganic-, and total phosphorous. Climate change projections are taken from CMIP5 RCP 4.5 and RCP 8.5 scenarios. Five socio-environmental scenarios which consider sewer network, sewage treatment capacity, level of treatment at sewage treatment plants (STPs), and the type of sewage (domestic or mixed) are also considered. The water quality is simulated using a coupled HEC-HMS-QUAL2K framework. The non-point source pollution is quantified using the export coefficient method, where the export of pollutants from all land use classes are considered. The climate change effect is found to have a larger effect on Kanpur water quality than other drivers, with a percentage contribution of above 70 % because of the large sensitivity of water quality parameters to the amount of streamflow. Climate change projections combined with socio-environmental scenarios imply that the large increase in pollution due to climate change, LULC, industry, and population growth cannot be controlled by the current treatment proposals for 2050. However, providing adequate STPs to meet the population of 2050, and allowing only domestic sewage to reach STPs can help to achieve the objective of the Ganga Action Plan in the mid-21st century.
Research increasingly suggests that climate change has intensified the frequency of droughts, floods, and other environmental disasters across sub-Saharan Africa. In response to the resulting array of climate-induced challenges, various stakeholders are working collectively to build climate resilience in rural and urban communities and trans-continentally. This paper examines key climate resilience-building projects that have been implemented across sub-Saharan Africa through multi-stakeholder partnerships. It uses a vulnerabilities assessment approach to examine the strategic value of these projects in managing the mitigation of climate shocks and long-term environmental changes. There are still many challenges to building climate resilience in the region, but through multi-stakeholder partnerships, sub-Saharan African nations are expanding their capacity to pool resources and build collective action aimed at financing and scaling up innovative climate solutions. This article contributes to ongoing interdisciplinary academic, management, and policy discourses on global climate adaptation focused on populations and landscapes most at risk.
Ethnology. Social and cultural anthropology, Organizational behaviour, change and effectiveness. Corporate culture
Marta Bravo de las Casas, Grettel Quintana de Basterra, Lendy Sánchez Vázquez
El avance en las tecnologías para el aprovechamiento de las energías renovables hace cada vez más factible y útil el uso de las mismas. Cuba no se queda detrás en relación a este aspecto. Se están realizando varios proyectos para la construcción e implementación de plantas de biomasa con el objetivo de generar electricidad; hay zonas de la isla en la que se ha empezado la realización de la obra. En la provincia de Villa Clara están planificadas la puesta en marcha de tres bioeléctricas (BE), Héctor Rodríguez, Washington y Quintín Banderas, para los años 2019, 2023 y 2028 respectivamente. El objetivo del trabajo es determinar las afectaciones a la red eléctrica de la provincia de Villa Clara al conectar al Sistema Eléctrico Nacional las BE, tanto en aspectos constructivos como eléctricos. Con la ayuda del software PSX se obtuvieron las condiciones de operación de la red en lo que respecta a las tensiones en las barras, transferencias de potencia por las líneas, y niveles de cortocircuito en diferentes barras.Se realizó un análisis preliminar del costo de las inversiones necesarias en la red eléctrica.
Persaingan di dalam dunia pendidikan dewasa ini semakin ketat, khususnya perguruan tinggi,
bukan hanya perguruan tinggi dalam negeri saja yang menjadi pesaing tetapi juga perguruan tinggi luar
negeri.Minat masyarakat Indonesia semakin tinggi terhadap perguruan tinggi luar negeri yang
menawarkan kualitas jasa pendidikan yang lebih baik. Adapun tujuan dalam penelitian ini yaitu
Mengukur tingkat kepuasan mahasiswa/i Fakultas Teknik Universitas X terhadap pelayanan jasa yang
diberikan oleh Fakultas Teknik Universitas X. Jenis penelitian yang digunakan adalah penelitian
deskriptif dengan teknik survey.Metode yang digunakan adalah metode Servqual.Metode servqual
digunakan untuk menentukan atribut serta mengukur kesenjangan (gap) antara harapan dengan persepsi
konsumen terhadap suatu pelayanan. Hasil penelitian diperoleh gap Dengan nilai terbesar yakni -0.9186
menunjukkan bahwa fasilitas yang diberikan belum sesuai dengan biaya uang kuliah yang dibayarkan
oleh mahasiswa sedangkan Tingkat pendidikan Dosen yang mengajar di UMA sudah berpendidikan
minimal S2 dengan gap yang bernilai positif sebesar 0.0679 yang mengindekasikan bahwa tingkat
harapan yang ada pada mahasiswa lebih rendah dari kinerja yang diberikan oleh Universitas X.
Industrial engineering. Management engineering, Industry
This article presents the theoretical assumptions about measurement of relational capital. The aims of this article are: to indicate the nature of inter-organizational relationships, define the relational capital and its components, present methods and tools to measure relational capital including examples of evaluation indicators of relationship capital, outline the effect of relational capital competences needed to develop the relational capital in long-term and show how to applicate the methods of measurement of relational capital.
Management. Industrial management, Management information systems
Mônica do Nascimento Pessoa, Raquel Alvarenga Sena Venera
A Fortaleza de São José de Macapá, localizada no Amapá, possui registros de histórias, sentidos e apropriações variadas de afrodescendentes que construíram identificações culturais com o passado no presente. Este artigo conta essa história, considerando o registro fotográfico, mas, especialmente, as memórias dos afrodescendentes. Essas memórias remetem a um passado mais remoto, ligado à construção da fortaleza, através da mão de obra escrava, assim como outro passado mais próximo, no Estado Novo, quando os afrodescendentes foram removidos do entorno do monumento que haviam construído. Ao mesmo tempo, este artigo também procura capturar, nessas memórias, seu lugar no presente, os sentidos e apropriações dos afrodescendentes a este monumento - a Fortaleza de São José de Macapá -, expressados na importância da dança do marabaixo, uma representação cultural afro-brasileira que faz parte das representações culturais da cidade e que vem sendo remodelada, no presente, por um grupo de jovens, com novos traços de identificação.
Managing innovation is vital for many enterprises to survive in a competitive and dynamic environment. Thus, decision-makers have always been involved in the challenge of finding the right performance measures for the innovation process. This paper tackles the issue of innovation performance measurement and management. Its main goal is to present complex results obtained from the Czech manufacturing industry within the research project “Innovation Process Performance Assessment: A Management Control System Approach among Czech Small- and Medium-sized Enterprises” financed by the Czech Science Foundation – 13–20123P. The results reveal many positive aspects of the investigated issue. Czech companies are aware of the importance of innovation and engage in it in various forms. Moreover, the vast majority of the respondents also evaluated the implemented innovations no matter the size of the company. Small- and medium-sized enterprises (SMEs) and large companies differ in terms of their innovation performance measurements and management control techniques and methods. However, both groups adopt traditional measurement tools rather than modern techniques. Here, the gap between global and Czech companies is noted. Therefore, this paper is supposed to motivate researchers to conduct more large-scale studies in the area of innovative performance measurement systems and their implementation in different business sectors and areas.