The case study as a teaching tool in management and accounting education: the case of the Pestana group sustainability report

This paper aims to discuss the relevance of the case study methodology as a tool in management accounting education through the presentation of a case study on the Pestana Group. Case studies can be an effective learning tool in class and are popular in higher education, particularly, in business schools. They generally follow a narrative that includes: a problem or a question to solve; the description of the problem and some information about the company's background, sector, etc.; and some data to support the case study, such as, links to URls, images, videos, etc. The Pestana Group case study is based on its sustainability report. The Pestana Group is the largest hospitality company in Portugal. The analysis of this case in class will permit the discussion of strategic topics such as the disclosure of information in a sustainability report in the tourism industry. The case study is divided into three sections: first, we introduce the theoretical support about the use of case study methodology to teach management and accounting topics. Secondly, we present the instructional case study of the Pestana Group, learning objectives, learning outcomes and questions; and finally we conclude with some remarks and reflections.info:eu-repo/semantics/publishedVersio

Orientation towards social responsibility of North-West African firms

Purpose Corporate social responsibility orientation (CSRO) is considered a crucial strategy to enhance long-term competitiveness around the world, and it is starting to be a broader issue in Africa. Based on recent works addressing the CSRO–performance relationship in countries outside the African continent, this paper aims to assess CRSO in North-West Africa. Design/methodology/approach In this study a questionnaire was distributed among 122 managers in two countries in North-West Africa: Guinea-Bissau and the Ivory Coast. Partial least squares (PLS) structural equation modelling (SEM) is used to assess the path or relationships for the North-West African context. Findings The results show that there is a generally positive perception of the economic, social and environmental dimensions of CSRO, although special emphasis is laid on the economic and social issues, mainly when they are related to human resources. The study also revealed the important role of innovation as mediator between CSRO and firm performance. Practical implications The study points out the role of managers in promoting a culture of social innovation by focussing on the CSR philosophy for improving the competitive success of African businesses. Social implications The social, economic and legal contexts of Guinea-Bissau and the Ivory Coast are vulnerable. The findings raise concerns about whether governments and regulatory efforts improve the development of the strategies towards social responsibility of African firms and whether they also increase the role of the firms in producing positive externalities to the market through CSRO. Originality/value Very few studies have investigated CSRO in Africa. Aiming to switch from the current CSRO in developed countries to an African perspective of CSRO, this paper contributes to filling the existing gap through the study of managers’ perceptions about CSR in two countries in North-West Africa: Guinea-Bissau and the Ivory Coast.info:eu-repo/semantics/acceptedVersio

Sustainability reporting: the case of Meliá

Students seldom contemplate the importance of sustainability in family businesses. Indeed, the economic dimension of sustainability using performance statements remains a neglected field of study. The case of a Spain family firm in the tourism sector, Meliá Hotels International, is used to introduce students to sustainability analyses through the study of the company's sustainability information. This provides instructors with an opportunity to discuss the actual financial state of the company and how to improve some indicators, as well as to present an overview of the long term sustainability of a family business. A qualitative methodology is used based on the documental analysis of sustainability reporting and information collected from the company's website and the media. This case can be used in management and accounting classes at both the bachelor and master levels. It is an important topic for users of financial information, entrepreneurs and other stakeholders concerned with these issues.info:eu-repo/semantics/publishedVersio

Determining factors in becoming a sustainable smart city: an empirical study in Europe

This paper aims firstly to identify differences and similarities between cities according to the activities which are necessary to become a smart city and secondly to identify relevant factors that could influence positions in the smart cities ranking. To achieve these goals, this study uses a quantitative analysis applied to 73 European cities to identify the factors that influence differences between smart cities. The results suggest the formation of clusters around European smart cities and also that cities located geographically in the west of Europe and with governance by women present higher levels in the European Smart Cities rankings.info:eu-repo/semantics/publishedVersio

An exploratory study: Corporate social responsibility perceptions in Guinea-Bissau and Ivory Coast

Corporate Social Responsibility (CSR) is now crucial to enhance long-term competitiveness. CSR is also linked with several strategic business dimensions such as innovation, performance, and competitive success. However, most of the available studies conducted at the moment use samples from developed countries in America and Europe, and insufficient attention has been given to less developed countries, particularly in Africa. Taking into account that the current models to understand and measure the concept of CSR, and to determine how to obtain competitive advantage through responsible business behaviour, have not yet been applied to Africa, this article is a first step to fill the gap. Based on recently published models addressing the above-mentioned variables, this paper aims to study CRS through the application of a questionnaire to managers in two countries in West Africa: Guinea-Bissau and the Ivory Coast. The main goal of this exploratory study was the understanding of the current situation of CSR managers´ perceptions in both countries. For this purpose, the paper uses an overall scale to examine the different theoretical dimensions reflecting CSR: social, economic, and environmental dimensions. The results show that there is a generally positive perception of the CSR elements, although the emphasis is given to economic issues and the social issues related to human resources, training and empowerment of employees and leadership skills, among others. As conclusion the study points out the role of managers in promoting a culture of social innovation by focusing on the CSR philosophy.info:eu-repo/semantics/publishedVersio

Autoimmune hypophysitis or lymphocytic hypophysitis

This entity, due to the pituitary lymphoplasmacytic infiltrate, was described for the first time in 1962. The clinical suspicion relies on a rapidly progressing hypopituitarism, particularly with adrenal involvement, affecting women in the peripartum period or patients with previously recognized autoimmune disease. Diabetes insipidus is also often reported. A sellar mass is found in 80% of cases. The diagnosis is confirmed by histology, due to the absence of a specific serological test. The endocrine deficiencies are frequently definitive. Corticotherapy is usually effective in reducing neurological symptoms due to pituitary enlargement, and frequently allows to avoid surgery. The disease-related deaths were due to acute adrenal insufficiency or ineffectively treated hypopituitarism. We are reporting a clinical case of probable lymphocytic hypophysitis in the early post partum of a woman with depression and Graves disease. She has hyperprolactinemia and ACTH deficiency, without pituitary changes in the magnetic resonance imaging. She was treated and her depression and hyperthyroidism were relieved. Hyperprolactinemia recovered spontaneously but she still needs glucocorticoid substitution

Sustainable smart cities: the European case

Smart cities are emerging all over the world and are a promise to combat various problems currently faced by cities. This context makes smart cities a relevant topic for research. This study aims to identify which factors influence the development of sustainable smart cities. The empirical study uses a sample with 73 European cities and applies a multiple linear regression. The results suggest differences between smart cities in Europe, such as smarter cities are located geographically in the western region and are governed by women. This study provides an academic and empirical study on smart cities and contributes to a better explanation of a still under explored theme.info:eu-repo/semantics/acceptedVersio

Dermite de Contacto à Mitomicina C. 6 Casos

A Mitomicina C está entre uma variedade de agentes quimioterapêuticos intravesicais actualmente disponíveis para o tratamento do carcinoma superficial da bexiga. Cerca de9% destes doentes desenvolve reacções adversas cutâneas, geralmente dermites de contacto, localizadas nas mãos, pés, genitais, ou erupções mais disseminadas. Descrevem-se 6 casos de dermite de contacto alérgica à Mitomicina C, observados entre Junho/2004 e Março/2005,emcinco doentes do sexo masculino e umdo sexo feminino, com uma idade média de 70 anos

Economical and environmental benefits related to the use of natural materials in single-family house-buildings

Em Portugal, a indústria de construção habitacional tem recorrido essencialmente às estruturas de betão armado e de alvenaria de tijolo cerâmico. As estruturas metálicas, de madeira e de alvenaria de pedra têm tido expressão reduzida nesse setor da construção, e são muito pontuais as aplicações da terra crua como solução construtiva. Nesse contexto, pretende-se estudar soluções construtivas mais sustentáveis, recorrendo a materiais de construção naturais. Para o efeito, foram estudadas para uma habitação unifamiliar com tipologia típica três soluções estruturais: estrutura porticada de betão armado e lajes aligeiradas pré-fabricadas; solução estrutural à base de materiais naturais; e solução que contempla a reutilização de madeira proveniente de demolições habitacionais. As soluções estruturais com recurso a materiais naturais estudadas são definidas por paredes resistentes de bloco de terra comprimida (BTC) e estrutura de madeira nos pavimentos e cobertura. Essas soluções estruturais são comparadas em termos de custo, gastos energéticos e teor de emissão de CO2 associados à construção. Verificou-se que as soluções mais sustentáveis são muito mais vantajosas no que diz respeito a esses três aspectos.In Portugal, the house building industry has mostly adopted reinforced concrete framed structures and clay brick-wall. The use of other structural materials, such as steel, timber, and stone-wall is still rather limited in this sector. Moreover, the use of earth-based construction techniques and solutions still remains limited to individual cases. Within this context, this paper describes an investigation on sustainable structural solutions for a typical single family house using natural materials. Three different structural solutions were compared, namely a reinforced concrete frame solution, a solution based on CEB (compressed raw earth blocks) masonry and timber structures for floors and roof, and a solution based on reusable materials, such as timber originated from the demolition of buildings. These alternative structural solutions were compared in terms of building costs, energy consumption and CO2 emissions. The study confirmed that the sustainable solutions had most advantages, particularly with regards to the environment