A colaboração intersetorial é uma componente essencial da abordagem "Uma Só Saúde" (One Health), que reconhece a interligação entre a saúde dos seres humanos, dos animais e do ambiente. O Programa OHEJP (One Health European Joint Programme) desenvolveu um exercício nacional de simulação de surtos de origem alimentar (OHEJP SimEx) com o objetivo de promover a capacitação e interoperabilidade entre os setores da ...
Intersectoral collaboration is an essential component of the One Health (OH) approach, which recognises the interconnectedness of the health of humans, animals, and the environment. The OH European Joint Programme (OHEJP) developed a national foodborne outbreak table-top simulation exercise (SimEx) to practice OH capacity and interoperability across the public health, animal health, and food safety sectors, imp...
This study examines the voluntary adoption of International Financial Reporting Standards (IFRS). It makes a case for the need to move beyond a purely rational behavior and structural conformity due to wider institutional pressure as well as the necessity to incorporate networks of actors, organizational diversity and practice variation into the analysis. Thus, this study aims to contribute to the broad underst...
This study focuses on the period of the Portuguese Overseas War (1961–1974), with the aim of analysing the role of military accounting in Portugal, particularly regarding whether state budgetary procedures were adapted to meet the needs of the state and the military. The analysis was developed by considering the budget constraints faced at the time, which were profoundly influenced by the laws of public sector ...
This study analyses how different organizational actors perceive and characterize human resource (HR) managers’ actions at the strategic, tactical and operational levels. In this study, 257 interviews were conducted with organizational actors, and Grounded Theory was applied to analyse the data. The interviewees were employed at ten companies (three multinational and seven Portuguese companies) and represented ...
This study analyses the strategic responses to institutional pressures through organisational discursive practices. This analysis is developed through an interpretive case study of EDP, the largest Portuguese group in the electricity sector. Our empirical material includes CEO communications in the media from 2010 to 2014, and is interpreted through a theoretical framework derived from institutional theory, dev...
This study analyses the strategic responses to institutional pressures through organisational discursive practices. This analysis is developed through an interpretive case study of EDP, the largest Portuguese group in the electricity sector. Our empirical material includes CEO communications in the media from 2010 to 2014, and is interpreted through a theoretical framework derived from institutional theory, dev...
This chapter aims to provide, for all those that pursue a managerial career in the private industry, public sector, government, technological and engineering area, the “core” concepts, principles, rules and techniques of the accounting area. Positioning accounting within its broader social, economic and historical context, this chapter provides useful insights concerning the needs of different users of accounti...