86 documents found, page 1 of 9
Assessing Policy Landscapes in Taxation Dynamics
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraAssessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this b...
Taking on Climate Change Through Green Taxation
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraSince environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transpar...
Assessing Policy Landscapes in Taxation Dynamics
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraAs fiscal policies become increasingly central to driving sustainable development, the need for innovative tax reforms is more urgent than ever. Taxation policies play a pivotal role in shaping economies, driving sustainable development, and addressing societal inequities. In the face of global challenges, tax systems must adapt to promote growth, ensure fairness, and respond to the socio-economic needs of dive...
The Waste Hierarchy at the Business Level: An InternationalOutlook
Guzmán, Beatriz; Monteiro, Sónia; David, Fátima; Rodríguez, FranciscoSustainable waste management is becoming a common goal in most countries. The national legal framework largely determines the waste management practices, the socio-demographic characteristics, and the economic level of the country and, in the case of businesses, the type of business, the industry in which it operates, and the sector-specific regulations to which it is subject. This paper aims to examine the imp...
Taking on Climate Change Through Green Taxation
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraSince environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transpar...
European Quality in Social Services: Aborgagem Teórica do Processo de Certificação
David, Fátima; Monteiro, AndreiaO objetivo principal desta investigação é percecionar o modelo European Quality in Social Services (EQUASS), bem como analisar os critérios para a certificação da qualidade no âmbito do EQUASS Assurance e os respetivos indicadores chave de desempenho. Como metodologia de investigação desenvolveu-se uma análise teórica relativa à revisão de literatura científica e de normativos legais para contextualizar os Sist...
Portuguese Higher Education System and Bologna Process Implementation
David, Fátima; Abreu, RuteThis research aims to analyze the grown of the Portuguese higher education system, as well as the courses diversification, after the implementation of the Bologna Process in 2006. On the one hand, the Constitution of the Portuguese Republic of April 2, 1976, gives to all citizens a right to equal opportunities for school success and to access to the higher education. On the other hand, the Bologna Process aims ...
European Quality in Social Services: Contributo para a Eficácia e a Eficiência ...
David, Fátima; Monteiro, AndreiaO objetivo da investigação é analisar, melhorar e simplificar o processo de implementação do modelo European Quality Assurance in Social Services (EQUASS) na Casa de Saúde Bento Menni (CSBM – Portugal), para que a instituição obtenha a (re)certificação da qualidade dos serviços sociais (EQUASS Assurance). Metodologicamente usam-se duas abordagens complementares: a revisão bibliográfica, que visa dar visibilidad...
Corporate Governance in Brazilian Companies: The Influence of the Founder in th...
Segura, Liliane; Formigoni, Henrique; Abreu, Rute; David, FátimaAll over the world, corporate governance is adopting a new process of leadership and simultaneously propagating responsible governance for the welfare of stakeholders. This research has allowed us to identify new directions for future research. It examines the influence of several contextual factors in the framework of the financial decisions, where company has the right to have a transparent accountability, ba...
Ownership and Liability Decision.
Abreu, Rute; Segura, Liliane; Milani, Marco; David, FátimaTraditionally, accounting remains focused on the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment and have suggested that one of the roles of accounting should be to report the impact of the firm in this respect. This paper researches the effect of owne...