7 documents found, page 1 of 1
Portuguese social solidarity cooperatives between recovery and resilience in th...
Meira, Deolinda; Azevedo, Ana; Castro, Conceição; Tomé, Brízida; Rodrigues, Ana Cláudia; Bernardino, Susana; Martinho, Ana Luísa; 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...
Literature review and theoretical framework of the evolution and interconnected...
Costa, Alberto J.; Curi, Denise; Bandeira, Ana Maria; 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...
Accountability in the social economy: the case of private social solidarity ins...
Ferreira, Augusta; Santos, Carlos; Inácio, Helena; Costa, Alberto J.; Bandeira, Ana Maria; 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...
Relevant information for the accountability of private institutions of social s...
Inácio, Helena; Costa, Alberto J.; Bandeira, Ana Maria; 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...
Can online transparency improve accountability? The case of portuguese private ...
Ferreira, Augusta; Bandeira, Ana Maria; 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...
A Contabilidade num Contexto de Responsabilidade Social: O caso do Ambiente
Bandeira, Ana MariaA responsabilidade social das empresas, especificamente no que toca às questões ambientais tem vindo a assumir uma preocupação crescente e isso reflecte-se na Contabilidade.De facto, compete à Contabilidade, como elo de ligação entre a comunidade e as empresas, identificar e medir a contribuição social da empresa, que inclui não só os custos e os proveitos sociais facéis de identificar e medir, mas também ...
Sinais de alerta de crise empresarial : modelo de regressão logit baseado em da...
Rodrigues, Lucia Lima; Bandeira, Ana MariaNas últimas três décadas tem vindo a ser desenvolvidos modelos de previsão de falência multidimensionais, ou seja, modelos que analisam simultaneamente um número de características chave, tais como rendibilidade, solvabilidade e liquidez. 0 primeiro procedimento a ser usado foi a análise discriminante e, mais recentemente, os modelos de regressão logit e probit tem vindo a vulgarizar-se dado terem a vantagem de...