The institutionalization of a new accrual-based public sector accounting system: the case of Cape Verde

This paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in the reform, how such action has led to the institutionalization of the system currently in force, and how it may determine future reforms. From the theoretical perspective of contingency, several stimuli drive the reform of public sector accounting in emerging countries. In Cape Verde, they have been: changes in the political regime, the dominating doctrine of business accounting, financial pressures, and requirement of a wider public sector reform. In the light of institutional perspectives, behaviors of seeking for legitimacy and presence of mimetic and coercive forces in the reforms, have been evident. This study makes other countries with similar contexts and under public sector accounting reforms, aware of how to promote and manage these processes successfully.This study was conducted at the Research Centre in Political Science, University of Minho, supported by the Portuguese Fundacao para a Ciencia e a Tecnologia and the Portuguese Ministry of Education and Science through national funds [UID/CPO/0758/2019]

Manual Psychosocial Support to Migrants

Os mais recentes desenvolvimentos, numa das maiores crises migratórias na história na Europa mostrou a clara necessidade de preparação para fornecer ajuda a todos os que estão a atravessar as fronteiras à procura de segurança e de melhor vida, deixando muitas vezes para trás os seus familiares e pertences. O facto de estarem deslocados e as experiências de vida como a exposição à violência e destruição no país de origem ou durante o processo de migração, tem um potencial impacto negativo para a saúde mental e bem-estar dos migrantes – impacto este comprovado pela investigação e literatura científica. O presente manual reconhece a importância desses impactos negativos e apresenta estratégias e guidelines de apoio psicossocial, não apenas para os técnicos que prestam apoio nas fronteiras europeias, mas, sobretudo para quem vai receber os migrantes no seu país. O manual tem como visão promover abordagens específicas de apoio psicossocial para diferentes dimensões de assistência humanitária em situações de crise e pós-crise durante o processo de migração. Os eixos estratégicos do manual assentam no reforço dos mecanismos de resiliência, promovendo recursos individuais e da comunidade, compreender as necessidades e solicitações identificadas pelos migrantes e estabelecer (ou reativar) a ligação com a rede de apoio social, privilegiando os laços emocionais, culturais ou religiosos

Toward a model of inter-organisational cooperation

The technological development along with the fall of most political barriers has made the world a smaller place. Firms, even those that focus their operations in the domestic market, face an increasing competition. These phenomena have introduced an important shift in the way the competitiveness issue must be regarded. In fact, in a growing number of cases it is a matter of being competitive in webs of relationships where the particular position assumed by one firm is likely to affect not only its own performance but also the evolution of other players. The objective of this paper is to shed a new light on competitiveness supported by collaborative arrangements. The authors develop a model of inter-organizational cooperation based on four attributes: interests, resources, activities and trust

Understanding export grouping schemes as issue-based nets

Many Portuguese SMEs firms used export networks as an internationalization strategy. In the process of internationalization of those firms export grouping schemes have assumed an increasing role. Export grouping schemes creation and development has been widely studied. The study of collective action within export grouping schemes has been neglected. This paper aims at developing a methodological approach which takes into account that most export schemes involve a variety of actors who share common interests and are concerned with the promotion or defense of their collective interests

Modulation of angiogenesis by fibroblasts in tissue regeneration

O trabalho descrito na tese foi realizado na Universidade do Porto. INEB-Instituto de Engenharia Biomédica, Universidade do Porto. Faculdade de Medicina. Departamento de Bioquímica, Johannes Gutenberg University. University Medical Center. REPAIR Lab-Institute of PathologyTese de doutoramento. Engenharia Biomédica. Universidade do Porto. Faculdade de Engenharia. 201

The collective nature of export grouping schemes

Export grouping schemes have assumed an increasing role in the process of internationalization, especially for small- and medium-sized companies. Its network character has received the attention of a number of researchers who have focused both on their creation and development. Although cooperation has been recognized as a central feature, its collective action nature has been neglected. This paper aims at developing a methodological approach which takes into account that most export schemes involve a variety of actors who share common interests and are concerned with the promotion or defense of their collective interests

A methodological approach for the study of export grouping schemes

Export grouping schemes have assumed an increasing role in the process of internationalization, especially for small- and medium-sized companies. Its network character has received the attention of a number of researchers who have focused both on their creation and development. Although cooperation has been recognized as a central feature, its collective action nature has been neglected. This paper aims at developing a methodological approach which takes into account that most export schemes involve a variety of actors who share common interests and are concerned with the promotion or defense of their collective interests

Influence of non-commercial recommendations on store-choice criteria: an empirical study

Trabalho apresentado em 9th International Conference on Cognitive - Social, and Behavioural Sciences, 7-8 dezembro 2020, onlineThe present study explores the impact of non-commercial recommendation sources on store attributes salience and store choice for electronics bricks-and-mortar retailing. For that purpose, an empirical exploratory quantitative study was conducted, using face-to-face interviews with a sample of 555 store actual customers. In the quantitative hypothesis testing, we correlated the store-attributes saliences with a list of non-commercial recommendation sources eventually used by the customer to choose that particular store. The results revealed several positive correlations, and each recommendation source analyzed obtained between five to thirteen positive significant correlations, out of fifteen possible. The most expressive correlations found were between the following pairs of attributes/recommendations sources: the store attribute "cozy/elegant" and the recommendation sources "other customers", "third parties" and "friends or family"; the attribute "possibility to choose between different models of one product" with the sources "friends or family", "third parties" and "other customers"; the attribute "the store carries the latest products" with the sources "other customers", "friends or family" and "third parties”.info:eu-repo/semantics/publishedVersio

Impact of non-commercial recommendations on store attributes salience: an empirical study

The present study aims to investigate the impact of non-commercial recommendation sources on retail store-attributes perceived salience. The study was directed to electronics bricks-and-mortar retail stores. For that purpose, an empirical quantitative study was conducted with face-to-face interviews, using a sample of 555 store customers. In the quantitative hypothesis testing, we correlated the store-attributes perceived salience with the possible non-commercial recommendation sources. The results revealed several positive correlations. Every recommendation source analyzed had between five to thirteen positive significant correlations, out of fifteen possible. The most expressive correlations found were between the variables: the store attribute "cozy/elegant" and the recommendation sources "other customers", "third parties" and "friends or family"; the store attribute "possibility to choose between different models of one product" with the recommendation sources "friends or family", "third parties" and "other customers"; the store attribute "the store carries the latest products" with the recommendation sources "other customers", "friends or family" and "third parties”.info:eu-repo/semantics/publishedVersio

An Empirical Study on the Impact of Brand Loyalty in Remembering Slogans

Purpose: This paper examines the influence of brand loyalty on the individuals’ capacity to recall and recognize brand slogans. Design/Methodology/Approach: Empirical quantitative research, gathering data via an online questionnaire among 370 costumers of three telecom B2C service providers in Portugal. Findings: In general terms, the influence of brand loyalty on the ability of the customers to recall and recognize slogans was not verified. Practical implications: For a brand interested in raising its slogan awareness, either by recall or recognition, the level of marketing efforts should not vary according to the customer loyalty degree. Originality/Value: The study contributes to the analysis of an influence not yet explored in the previous studies dedicated to improving slogans’ effectiveness.info:eu-repo/semantics/publishedVersio