Normalização contabilística em Portugal: situação actual e futura

En Portugal la Comisión de Normalización Contable, como consecuencia de la estrategia relativa a la Armonización de la Contabilidad Internacional de la Unión Europea y a la publicación del Reglamento (CE) nº 1606/2002 del Parlamento Europeo y del Consejo, elaboró un proyecto de normalización que considera dos niveles de adaptación de las NIC/NIRF: - Uno más exigente destinado a sociedades de mayor dimensión. - Otro menos exigente dirigido a sociedades de menor dimensión. Por medio de la realización de un cuestionario realizado a profesionales de contabilidad, se verificó insuficiente el conocimiento que estos tienen todavía del proceso de normalización y que sería conveniente una mayor implicación de las organizaciones profesionales y entidades de enseñanza superior en la discusión de las diferentes opciones

Unpacking the “black box” of innovativeness and innovation: focus on tourism research

The main purpose of this paper is to provide a comprehensive analysis of innovativeness and innovation, differences and relationship, with particular focus on tourism research. The terms innovativeness and innovation are frequently used as synonyms, although they substantially differ, which leads studies to provide inconsistent and sometimes contradictory results. Innovation is an outcome of a firm´s permanent endeavor to explore and exploit new ideas. Therefore, innovativeness is a precondition for innovation. None of the previous studies, to the best of our knowledge, has provided a clear examination of them. Also, we go further and extend the analysis to the tourism industry and propose an integrative conceptual model for the study of innovativeness and innovation.info:eu-repo/semantics/publishedVersio

Exploring the conceptual structure of the research on innovation in hotels through co-word analysis

This paper presents the results of a bibliometric analysis of published academic research on innovation in hotels. In particular, it aims to analyze the conceptual structure of the field, covering the period until October 2020, and predict emerging trends. This approach provides an exhaustive analysis of 334 papers collected from the Scopus database. Co-word analysis used to identify the conceptual structure reveals four clusters: (1) technological innovation, (2) innovativeness and innovation strategy, (3) knowledge and employee innovative behavior, and (4) performance as an outcome of organizational capability to innovate. The present study contributes to the literature by increasing the accumulation of knowledge on research topics, providing an up-to-date review on hotel innovation literature, and setting forth an agenda for future research.This research has been financed by Portuguese public funds through FCT—Fundação para a Ciência e a Tecnologia, I.P., in the framework of the project with reference UIDB/04105/2020.info:eu-repo/semantics/publishedVersio

The usefulness of accounting information and management accounting practices under environmental uncertainty

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction with management accounting information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. The findings indicate a positive relationship between environmental uncertainty and timely management accounting information usefulness and between (broad-scope and timely) management accounting information usefulness and (traditional and contemporary) MAPs usage. The findings also show that decision-makers’ satisfaction with management accounting information improves when there is a good fit between environmental uncertainty, broad-scope and timely management accounting information usefulness, and MAPs usage. In this way, organisations need to adjust the implementation and usage of MAPs to contextual factors, using both contemporary and traditional MAPs, to achieve greater decision-makers’ satisfaction with management accounting information. Thus, the results achieved in this study are useful for both theory and practice and have several implications for professionals engaged in MAPs implementation and decision-making activities.info:eu-repo/semantics/publishedVersio

Digital entrepreneurship and sustainability: the state of the art and research agenda

Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship (DE) and sustainability based on data from Scopus database. The main purpose is to identify both the predominant themes and further research opportunities to this topic. This study uses a bibliometric analysis, analyzing and synthesizing research on DE and sustainability, based on a total of 58 publications. Co-word analysis used to identify the conceptual structure reveals three thematic clusters: (1) innovation and entrepreneurship, (2) digital transformation: strategy and business models, and (3) sustainability and sustainable development goals. For each thematic cluster, the most significant contributions are presented. Further, this paper offers a future research agenda and holds significant implications for the theory and practice of the different subtopics of DE and sustainability.info:eu-repo/semantics/publishedVersio

Paradox-responding in humanitarian temporary supply networks: exploring strategies and enabling mechanisms

Purpose – This study investigates paradox-responding strategies and enabling mechanisms in humanitarian temporary supply networks (TSNs). Given the high stakes involved in life-saving supply networks, understanding how diverse, often under-resourced, organisations jointly tackle paradoxical tensions under time pressure is crucial. Design/methodology/approach – A qualitative single case study approach is adopted and a TSN deployed to meet shelter needs following the 2015 Nepal earthquake is selected as the case. The authors use diverse secondary data sources to establish how the TSN responded to paradoxical tensions. Findings – Results show that paradox-responding in humanitarian TSNs is ongoing, dynamic and a collective effort. Most strategies entail tackling the paradoxical tensions at the same time, using the same TSN structure, but there are differences in the treatment of the paradoxical elements. Additionally, the authors find that the execution of the responding strategies is enabled by the appropriate types of network-level mechanisms which can vary in novelty, complexity, depth and reach. Research limitations/implications – This study provides rich explanations of paradox-responding and develops insights into collective action within TSNs. However, further research is needed to extend and refine insights given the single-case setting design. Practical implications – This study develops a framework of paradox-responding strategies and a corresponding mix of enabling mechanisms that can guide decision-makers in the humanitarian sector when deploying TSNs. Originality/value – To the best of the authors’ knowledge, this is the first study that investigates paradox-responding strategies in humanitarian TSNs in particular and enabling mechanisms in general

Measurement of D*+/- meson production in jets from pp collisions at sqrt(s) = 7 TeV with the ATLAS detector

This paper reports a measurement of D*+/- meson production in jets from proton-proton collisions at a center-of-mass energy of sqrt(s) = 7 TeV at the CERN Large Hadron Collider. The measurement is based on a data sample recorded with the ATLAS detector with an integrated luminosity of 0.30 pb^-1 for jets with transverse momentum between 25 and 70 GeV in the pseudorapidity range |eta| < 2.5. D*+/- mesons found in jets are fully reconstructed in the decay chain: D*+ -> D0pi+, D0 -> K-pi+, and its charge conjugate. The production rate is found to be N(D*+/-)/N(jet) = 0.025 +/- 0.001(stat.) +/- 0.004(syst.) for D*+/- mesons that carry a fraction z of the jet momentum in the range 0.3 < z < 1. Monte Carlo predictions fail to describe the data at small values of z, and this is most marked at low jet transverse momentum.Comment: 10 pages plus author list (22 pages total), 5 figures, 1 table, matches published version in Physical Review

Diagnóstico de vento de uma região usando uma carta meteorológica de superfície

The behaviour and progress of a forestal fire are straight related with the so called forestal fire triangle, namely with the meteorological parameters: temperature, humidity and wind.This is a contribution that helps to be possible to make a simple diagnosis in order to know and explain meteorological conditions by means of use of meteorological charts near surface.Here are given several internet sites which permit to access to synoptical meteorological charts as well as to its physical explanation according the diagnostic values.O comportamento e o desenvolvimento de um incêndio florestal estão directamente relacionados com o chamado Triangulo do Fogo Florestal, nomeadamente com parâmetros meteorológicos: temperatura, humidade e vento.Neste trabalho é apresentada uma contribuição de modo a ser possível fazer um diagnóstico simples das características de vento. Também, é possível conhecer e interpretar as condições meteorológicas, a partir do uso de cartas meteorológicas de superfície.São apresentados sítios da Internet que disponibilizam cartas meteorológicas sinópticas

Avaliação da incidência de antracnose, do desempenho e estado nutricional de variedades de mangueira, para cultivo orgânico, na região centro-norte do Estado de São Paulo.

A mudança do perfil do consumidor, aliada aos riscos da contaminação por agrotóxicos, tem levado à busca de alternativas ecologicamente apropriadas para produção de frutas. Os objetivos deste trabalho foram avaliar a incidência de antracnose, o desempenho e estado nutricional de variedades de mangueira conduzidas organicamente na região de Pindorama-SP. Foram utilizadas 17 variedades de mangueira. O experimento foi instalado em delineamento experimental em blocos completos ao acaso, com 17 tratamentos (variedades) e seis repetições. Foi avaliada a severidade de antracnose nas folhas, através de uma escala diagramática, atribuindo-se notas aos sintomas. Foram avaliados o crescimento e o desenvolvimento (altura da planta, perímetro do tronco e da copa) e o estado nutricional, mediante análise foliar, das diferentes variedades utilizadas. Através dos resultados obtidos, podem-se considerar como muito suscetíveis à antracnose as variedades Bourbon, Rocha e Rosa; e resistentes, as variedades IAC 111, Alfa, Beta e Parvin; as variedades de manga apresentaram o mesmo padrão de crescimento; as maiores alturas da planta corresponderam aos maiores diâmetros do tronco e da copa; a variedade Parvin apresentou o melhor desempenho dentre as variedades estudadas, com relação à resistência à antracnose, altura e diâmetro do caule e da copa, podendo ser recomendada ao cultivo orgânico. As variedades Omega e Alfa também apresentaram bom crescimento, podendo ser indicadas para esse cultivo, pelo menos nessa fase inicial; as variedades Surpresa e Rosa não apresentaram bom desempenho, no campo, em relação às demais, não devendo ser recomendadas para o cultivo orgânico, principalmente a variedade Rosa, bastante suscetível à antracnose. As concentrações de N, P e K foram elevadas na fase vegetativa das plantas, comparadas à baixa concentração de Ca; houve carência de Boro em todas as variedades estudadas. A manga Rosa, provavelmente, sofreu toxicidade ao excesso de manganês, ocasionando diminuição em seu desenvolvimento