Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies

As sustainability reports are becoming more and more a standard practice among companies all over the world, this research aims to evaluate the state of this reporting in Portuguese companies. Using the GRI Standards as a base, a scoring index was built to evaluate both the extent and detail of the content, as well as report quality characteristics, and produce an overall score that translates the overall reporting performance of a company. Through a content analysis, the reports of the 18 companies of the PSI-20 stock index were analyzed and compared, over a period of three years, between 2017 and 2019. The results point to the fact that, despite the general adherence to this practice, Portuguese companies have not yet reached the full potential of sustainability reporting and have a lot to evolve in order to produce competitive reports.À medida que os relatórios de sustentabilidade se tornam cada vez mais uma prática comum entre as empresas de todo o mundo, esta dissertação tem como objetivo avaliar o panorama atual desta prática entre as empresas portuguesas. Baseando-nos nos GRI Standards, foi construído um índice de avaliação para atribuir pontuações às empresas com base na extensão e detalhe do conteúdo incluído nos mesmos, e também nas características de qualidade do relatório, para produzir uma pontuação final que traduz a performance do relatório da empresa. Através de uma análise de conteúdo, os relatórios de sustentabilidade das 18 empresas que constituem o índice do PSI-20 foram analisados e comparados, para um período de três anos- de 2017 a 2019. Os resultados apontam para o facto de que, apesar da grande adesão a esta prática, as empresas portuguesas ainda não atingiram o verdadeiro potencial desta ferramenta e ainda têm muito espaço para evoluir no sentido de produzir relatórios realmente competitivos

Greenberger-Horne-Zeilinger state generation with linear optical elements

We propose a scheme to probabilistically generate Greenberger-Horne-Zeilinger (GHZ) states encoded on the path degree of freedom of three photons. These photons are totally independent from each other, having no direct interaction during the whole evolution of the protocol, which remarkably requires only linear optical devices to work, and two extra ancillary photons to mediate the correlation. The efficacy of the method, which has potential application in distribited quantum computation and multiparty quantum communication, is analyzed in comparison with similar proposals reported in the recent literature. We also discuss the main error sources that limit the efficiency of the protocol in a real experiment and some interesting aspects about the mediator photons in connection with the concept of spatial nonlocality

The change in the profile served by public housing policies and the growth of Non-Use Assets(BNDU): indebtedness, the foreclosures of real estate and the greater impact on low-income populations

El crédito fue utilizado como herramienta de acceso a la vivienda en Brasil y la consecuencia de este fenómeno fue la pérdida de propiedades por endeudamiento. Se estudian los inmuebles embargados por la Caixa Econômica Federal (CEF) en los distritos de Campo Limpo y Vila Andrade en São Paulo, caracterizados, respectivamente, por una población de bajos y altos ingresos. La recolección de datos de los lanzamientos inmobiliarios de La Empresa Brasileira de Estudos de Patrimônio (Embraesp) hizo explícito El redireccionamiento de los recursos habitacionales del Programa Minha Casa Minha Vida (PMCMV) para mayores ingresos, hecho que excluyó la población de bajos ingresos Del acceso a la vivienda. A través de los datos de CEF sobre bienes no de uso (bienes adjudicados y en existencia), el objetivo es comparar el impacto de la adjudicación entre poblaciones con diferentes perfiles socioeconómicos. Con base en datos de Campo Limpo y Vila Andrade, se verificó que el mayor impacto ocurre en los ingresos más bajos.O crédito foi usado como ferramenta de acesso à moradia no Brasil, e a consequência desse fenômeno foi a perda de imóveis por endividamento. Estudam-se aqui os imóveis retomados pela Caixa Econômica Federal (CEF) nos distritos de Campo Limpo e Vila Andrade, em São Paulo, caracterizados respectivamente por população de baixa e alta renda. O levantamento de dados dos lançamentos imobiliários da Empresa Brasileira de Estudos de Patrimônio (Embraesp) explicitou o redirecionamento dos recursos habitacionais do Programa Minha Casa Minha Vida (PMCMV) para as maiores rendas, fato que excluiu a baixa renda do acesso à moradia. Por meio de dados da CEF acerca dos bens não de uso (imóveis retomados e em estoque), compara-se o impacto da retomada entre populações de perfis socioeconômicos diferentes. A partir dos dados de Campo Limpo e Vila Andrade, constatou-se que as rendas mais baixas sofrem mais impacto das retomadas.Credit was used as a tool for accessing housing in Brazil and the consequence of this phenomenon was the loss of real state to indebtedness. The foreclosures of real state by Caixa Econômica Federal (CEF) in the districts of Campo Limpo and Vila Andrade in São Paulo are studied, characterized, respectively, by a low and high income population. The data collected of the real estate launches of the Brazilian Patrimony Studies Company(Embraesp), explained the redirection of the housing resources of the My House My Life Program (PMCMV) to the higher incomes, a fact that excluded low income from access to home. Through the CEF data on Non-Use Assets (retaked and in-stock real state), the objective is to compare the impact of foreclosures amoung populations with different socioeconomic profiles. Data from Campo Limpo and Vila Andrade proved that the greatest impact of the foreclosures occurs in the lowest incomes

A importância da literatura infantil afro-brasileira e africana no ensino fundamental do SESC - Petrolina/PE

This article aims to analyze the use and the repercussions that occurred with the children's literature Afro-Brazilian and African elementary education of SESC-Petrolina. It was used as the theoretical authors and documents as Brazil (2003), Coelho (2002), Jovino (2006) among others. As methodological resources, documentary analysis took place (the acquis of the SESC), observation of classrooms from 1st to 5th year of elementary school and questionnaires applied through the pedagogical coordinator, librarian and teachers of their respective classes. Found a small, but representative writings about qualitative thematic Afro-Brazilian and African noting that, despite the fact that teachers have the knowledge about the legislation and the theme, the actions taken are not systematized. It is believed in the importance of children's literature and other didactic instruments in promoting and recoverability of a portion of the population historically excluded. As a democratic education, with new paradigms of education valuing the culture diversity and ensuring compliance with the Afro-Brazilian and African culture

Impacto das comunidades de consumidores no valor das marcas

International Congress Marketing Trends Annual Conference in Paris, 17 – 19 January 2013The act of consumption is a way to structure and give meaning to the world and the relationships established among people. During the transition from modernity, i.e., from modernity to postmodernity (Rajj, 1998), in a consumer culture (Slater, 1997), the products and their signal value and consumption assume a central role in creating meaning for individuals (Solomon, 1983; Fournier, 1998), thus affecting the differentiation and integration of individuals in the social world. Today consumers are dedicated to the consumption of experiences and feelings about brands, far beyond the functionality of the product. This promotes the consumption value of the bond and connection between consumers’ tastes, opinions and preferences. Thus, consumption in social and convivial contexts overlaps isolated and egocentric consumption. Given this new reality, blurring the differences between the materials products makes the concept of brand a key issue in the identification and differentiation. User groups and admirers of a brand that engage in joint activities to achieve collective goals and or to express mutual feelings, experiences and commitments are known as brand communities (Stokburger Sauer, 2010). They consume the symbolic meaning of products and not only the product features, and the image and the emotional connection is more important than functionality. In the social context of consumption of these communities should be studied both their interactions and the direct and indirect impact to organizations. It is intended to investigate and explain the interdependence between the concepts of brand community and brand value, with respect to the motivations for participation in the brand community, its characteristics and organic and ultimately the relationship with the cognitive dimensions of brand equity.O acto de consumo é uma forma de estruturar e dar significado ao Mundo e às relações que se estabelecem entre as pessoas. Durante a transição da modernidade, ou seja, na fase final da modernidade para a pós-modernidade (Rajj, 1998) e mais concretamente numa cultura de consumo (Slater, 1997), os produtos e o seu valor de sinal e consumo ganham uma posição central na criação de significados para o indivíduo (Solomon, 1983; Fournier, 1998), afectando assim a diferenciação e a integração do indivíduo no mundo social. Os atuais consumidores dedicam-se ao consumo de experiências e sentimentos em torno das marcas, muito para além da funcionalidade do produto. Promove-se o consumo pela ligação e valor da ligação entre consumidores com gostos, opiniões e preferências comuns. Deste modo o consumo em ambientes sociais e de convívio sobrepõe-se ao consumo isolado e egocêntrico. Perante esta nova realidade dos mercados, esbatem-se as diferenças materiais entre os produtos, o que torna o conceito de marca uma peça chave na função de identificação e diferenciação. Assiste-se assim ao desenvolvimento de um mercado de marcas, muito para além de um mercado de produtos. Os grupos de utilizadores e admiradores de uma marca que se envolvem em acções conjuntas para alcançar metas colectivas e/ou para expressar sentimentos mútuos, experiências e compromissos são conhecidos como comunidades de marca (Stokburger-Sauer, 2010). Os actuais consumidores consomem o significado simbólico dos produtos e não apenas as funcionalidades dos produtos, sendo que, a imagem e a ligação emocional é tão ou mais importante que a função. No contexto social de consumo estas comunidades devem ser estudadas quer nas suas interacções, quer no impacto directo e indirecto para as organizações. Pretende-se averiguar e explicar a interdependência entre os conceitos de comunidade de marca e valor da marca, no que diz respeito às motivações para a participação na comunidade de marca, as suas características e orgânica e por fim a relação com as dimensões cognitivas do valor da marca

Habits that contribute to the development of speaking and listening skills in English as a Second Language contexts / Hábitos que contribuem para o desenvolvimento de habilidades de fala e escuta em Inglês como Segunda Língua

The aim of this study is to discuss habits that contribute to the development of speaking and listening comprehension skills in a group of Brazilian English language students. A theoretical framework within the field of Applied Linguistics concerning language skills development was used as basis for the design of a 23-item survey of evaluation of study and language exposure habits, which was applied to a sample of 201 students divided into groups according to their levels of proficiency, based on feedback provided by 31 teachers. Resulting data matrix was analyzed through descriptive statistics. A ranking of habits considering their usefulness in the perspective of fluent students was obtained. Differences in terms of effectiveness as well as relationships between these habits are discussed. Results also comprise contributions to English language teaching classroom practices and help filter and define study habits debated in the field of Applied Linguistics which are more relevant and effective for local learners