51 documents found, page 1 of 6
Can Online Transparency Improve Accountability? The Case of Portuguese Private ...
Ferreira, Augusta; Bandeira, Ana M.; Santos, Carlos; Ferreira, Inês; Tomé, Brízida; Costa, Alberto J.; Joaquim, Carla; Góis, Cristina; Curi, DeniseThe development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental suppo...
Literature Review and Theoretical Framework of the Evolution and Interconnected...
Costa, Alberto J.; Curi, Denise; Bandeira, Ana M.; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Meira, DeolindaThe concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversit...
Portuguese social solidarity cooperatives between recovery and resilience in th...
Meira, Deolinda; Azevedo, Ana; Castro, Conceição; Tomé, Brízida; Rodrigues, Ana C.; Bernardino, Susana; Martinho, Ana Luisa; Malta, Mariana CuradoCovid-19 posed several challenges to all organisations in general and to social solidarity cooperatives in particular. However, the challenges faced by these cooperatives have unique features arising from their special characteristics compared to other types of cooperatives. Therefore it is vital to study these challenges and the impacts of covid-19. This study has as main goal to understand those challenges an...
Relevant Information for the Accountability of Private Institutions of Social S...
Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Curi, DeniseThe social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by increasing their accountability. In Portugal, IPSS are social economy...
Accountability and Transparency in Cooperatives: A Comparative Analysis between...
Meira, Deolinda; Bandeira, Ana M.; Santos, MelanieEste estudio pretende evaluar si la legislación sobre mecanismos de supervisión interna y externa vigente para las cooperativas alemanas permite un nivel de rendición de cuentasy transparencia más adecuados en términos de información financiera en comparación con el modelo adoptado en Portugal. Para ello, y a través de una metodología cualitativa, utilizando la técnica de análisis de contenido y el modelo de es...
Growth and welfare effects of corruption penalties
Afonso, Oscar; Bandeira, Ana M.; Lima, Pedro G.This paper analyses the steady-state effect of business corruption penalties on economic growth, corruption and welfare. To that end, the baseline horizontal R&D growth model is extended to include corruption, which is generated in intermediate goods production. Taxation on corruption depresses profits in production but also wages, leading to labor being reallocated from production to R&D, and, therefore, to a ...
Accountability in the Social Economy: The Case of Private Social Solidarity Ins...
Ferreira, Augusta; Santos, Carlos; Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Tomé, Brízida; Joaquim, Carla; Góis, Cristina; Curi, DeniseGiven the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the as...
Efeito das Ações de Marketing na Escola sobre o Comportamento de Consumo
Afonso, Ana; Afonso, Oscar; Bandeira, Ana M.Our study aims to analyze the effect of marketing actions in schools, driven by health-food companies, on the consumption behavior of students to understand whether they (a) show higher preference for healthy food and drinks; (b) choose to take such goods home; are aware that consuming these goods is a healthy habit; and (c) realize that sales of the companies that produce such health foods and drinks improve. ...
A convergência entre a divulgação da Responsabilidade Social e o Setor Não Lucr...
Bandeira, Ana M.; Araújo, Maria de Luredes; Meira, Deolinda; Bertuzi da Silva, Rui; Vale, José; Azevedo, GraçaEste estudo exploratório tem como principal objetivo analisar a relevância da divulgação da responsabilidade social para o setor da economia social em Portugal, em particular, para as Misericórdias. Verificou-se que, das 387 Misericórdias portuguesas, apenas a Santa Casa da Misericórdia do Porto (SCMP) divulga o relatório de sustentabilidade, incidindo assim, o nosso estudo sobre esta instituição. De seguida, p...
Intellectual Capital Change Management in the Construction Industry—The Case of...
Vale, José; Barbosa, Nádia; Bertuzi da Silva, Rui; Bandeira, Ana M.; Vale, Vera TeixeiraNowadays, due to the complexity of the relationships with external entities, along with the importance that traditional media and the innovative social media have in creating competitive advantages, it is necessary for companies to collaborate in order to create Intellectual Capital (IC). Although collaboration is crucial to create IC, there is a paucity in literature regarding the effects that a specific type ...