Audit quality: does gender composition of audit firms matter?

Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.

Gender norms in Portuguese college sudents' judgments in familial homicides: bad men and mad women

The gender of the offender has been proved to be an important factor in judicial sentencing. In this study, we analyze the judgments of College students regarding perpetrators of familial homicides to evaluate the presence of these gender norms and biases in the larger society. The sample included 303 college students (54.8% female) enrolled in several social sciences and engineering courses. Participants were asked to read 12 vignettes based on real crimes taken from Portuguese newspapers. Half were related to infanticide, and half were related to intimate partner homicide. The sex of the offender was orthogonally manipulated to the type of crime. The results show that gender had an important impact on sentences, with males being more harshly penalized by reasons of perversity and women less penalized by reason of mental disorders. In addition, filicide was more heavily penalized than was intimate partner homicide. The results also revealed a tendency toward a retributive conception of punishment. We discuss how gender norms in justice seem to be embedded in society as well as the need for intervention against the punitive tendency of this population.

Caught between changing tides: Gender and kinship in Cape Verde

Gender ideologies in Cape Verde are shifting. Individuals find themselves caught between changing tides, pushed and pulled in opposite directions by divergent gendered expectations. The article examines the different ways in which young women and men take recourse to tactics in response to the tensions that arise as they deal with changing gender ascriptions in the midst of their relations with community and kin. Women, in particular, are unevenly affected by traditional demands and expectations whilst they cross the boundaries of traditional gender roles in their pursuit of enhanced education and more sexual freedom. Yet, their actions are not characterized by an outright rejection of traditional gender ideologies, but rather by piecemeal tactical manoeuvres to plot a route through the centrifugal forces at play. keywords

Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

Alcohol sponsored events: the impact on attitudes and intentions, and the mitigating impact of persuasion knowledge

Doctor of Philosophy in Marketing and Strategy

Gender in focus: (new) trends in media

(Excerto) Nowadays, the public discourses about gender equality are commonly accepted in Western society. In fact, we live in an era of “equality illusion” (Banyard, 2010) because the mainstream discourses incorporate gender in the agenda, conveying the message that feminist struggles are unnecessary today. At the same time, postfeminism (McRobbie, 2004) gains importance and demonstrates the intricacies of a neoliberal, highly individualist culture that subtly imprisons the freedoms that it is supposed to grant (Gill & Scharff, 2011).

Gender and media: where do we stand today?

Nowadays, the public discourses about gender equality are commonly accepted in Western society. In fact, we live in an era of “equality illusion” (Banyard, 2010) because the mainstream discourses incorporate gender in the agenda, conveying the message that feminist struggles are unnecessary today. At the same time, postfeminism (McRobbie, 2004) gains importance and demonstrates the intricacies of a neoliberal, highly individualist culture that subtly imprisons the freedoms that it is supposed to grant (Gill & Scharff, 2011). However, back in 1978, Gaye Tuchman used the expression “symbolic annihilation” to refer to how the media represented women. The author refers to a “symbolic annihilation” because sometimes it is so hidden and subtle that it becomes difficult to perceive – and to be fought. Much has improved since then; yet a lot remains the same. Over the past decades there have been marked changes in gender relations, in feminist activism, in the (media) communication industry and in society in general (Byerly, 2013; Carter, Steiner & McLaughlin, 2015; Gallagher, 2014; Gallego, 2013; Krijnen, Álvares & Van Bauwel, 2011; Krijnen & Van Bauwel, 2015; Lobo, Silveirinha, Subtil, & Torres, 2015; Ross, 2009; Silveirinha, 2001; Van Zoonen, 1994, 2010). Now, in a globalised and media saturated world, the gendered picture is, consequently, different. The contemporary grammar is marked by diverse and complex tensions (van Zoonen, 2010).

Gender, sex and sexuality in two open access communication journals published in Portugal: a critical overview of current discursive practices

The links between gender, sex and sexuality and their relevance are theoretically and politically problematic (Richardson, 2007). One of the difficulties in understanding their interconnections is that these terms are often used differently and ambiguously by different authors (and even by the same authors). This article reports the results of an analysis of the articles published in open access communication journals with known impact factor, edited in Portugal and published between 2005 and 2012. The diverse conceptualisations of those three basic concepts and of their (inter)relationships within communication research are identified. The complexity and the intricate (and often implicit) nature of both the meanings of these categories and their relationships underlie and justify our attention and further research. What the findings suggest about the current communication research into gender issues published in the two journals surveyed is that the ‘Gender differences discourse’ (Sunderland, 2004) is the most pervasive discourse (also) in academic practice. Additionally, they show that gender and sex are mainly taken for a fact, not a question that is worth being studied. The editors of these journals, as well as the scholars submitting manuscripts, need to be more aware of the traditional nature of the theoretical and methodological choices that they make regarding gender- and sex-related issues, as well as of the relative lack of attention to sexuality as a research subject.

Intervir através da educação física na coeducação: realidade ou intenção?

Intervir de forma consciente e organizada em prol da promoção da igualdade de oportunidades na escola tem sido, nas últimas décadas, um dos propósitos da Educação Física (EF) na Europa. Através das rotinas e das oportunidades que se proporcionam, rapazes e raparigas têm acesso a uma prática de atividade física e desportiva (AFD) que lhes possibilita aperfeiçoar capacidades, competências e atitudes. Consideramos que o contributo da EF na educação é de um valor significativo, viabilizando às crianças e jovens construir a sua imagem corporal e os estereótipos de género, desenvolver afectos e emoções, cultivar a sua relação com os outros, criar capacidades e valores, ajudando deste modo uma formação das atitudes individuais ou coletivas, que respeitem a igualdade de género e, por isso, os direitos humanos. Este estudo foi realizado a partir da informação recolhida, através da aplicação de um questionário, a uma amostra de 993 crianças, 57.5% raparigas e 42.5% rapazes, com idades compreendidas entre os 10 e 12 anos, pertencentes a várias escolas do ensino público e ambicionou comparar as perceções e preferências de rapazes e raparigas relativamente às práticas AFD que decorrem na disciplina de EF, para se poderem apresentar alternativas de práticas mais flexíveis e integradoras. A partir dos nossos resultados podemos concluir que a AFD na escola continua a ser muito marcada por práticas de técnicas de movimento, jogos e competições desportivas, vivências muito identificadas com os estereótipos masculinos e que, nem sempre ajudam à formação de um bom esquema corporal e de comportamentos que se tendem a manter ao longo da vida, para muita(o)s jovens. Sugerimos que as atividades oferecidas às crianças e jovens nas escolas sejam mais diversificadas e inclusivas, impondo um nível de desempenho e de satisfação mais adequado a cada caso em particular, devendo estar mais centradas quer em atividades de ar livre, quer em práticas que desenvolvem também as dimensões sensitiva, expressiva e corporal do(a)s aluno(a)s.

Paternal Adjustment and Paternal Attitudes Questionnaire: Antenatal and postnatal portuguese versions

The Paternal Adjustment and Paternal Attitudes Questionnaire (PAPA) was designed to assess paternal adjustment and paternal attitudes during the transition to parenthood. This study aimed to examine the psychometric characteristics of the Portuguese versions of the PAPA-Antenatal (PAPA-AN) and -Postnatal (PAPA-PN) versions. A nonclinical sample of 128 fathers was recruited in the obstetrics outpatient unit, and they completed both versions of the PAPA and selfreport measures of depressive and anxiety symptoms during pregnancy and the postpartum period, respectively. Good internal consistency for both PAPA-AN and PAPA-PN was found. A three-factor model was found for both versions of the instrument. Longitudinal confirmatory factor analysis revealed a good model fit. The PAPA-AN and PAPA-PN subscales revealed good internal consistency. Significant associations were found between PAPA (PAPA-AN and PAPA-PN) and depressive and anxiety symptoms, suggesting good criterion validity. Both versions also showed good clinical validity, with optimal cutoffs found. The present study suggested that the Portuguese versions of the PAPA are reliable multidimensional self-report measures of paternal adjustment and paternal attitudes that could be used to identify fathers with adjustment problems and negative attitudes during the transition to parenthood.

24-h urinary free cortisol from mid-pregnancy to 3-months postpartum: gender and parity differences and effects

Background: Pregnancy and postpartum have been associated to several physiological changes;however, empirical evidence was almost exclusively obtained in primiparous women and few studies focus on hormonal changes in men and second-time parents. The main aim of this study is to examine 24-h urinary free cortisol from mid-pregnancy to 3-months postpartum, comparing women/men and first/second-time parents.Methods: Twenty-six women and 22 men (N = 48) were recruited from an antenatal obstetric unit in Porto, Portugal. 24-h urinary free cortisol was measured at the 2nd and 3rd trimester and at 3-months postpartum. Repeated measures analyses of variance were conducted, in order to analyze 24-h urinary free cortisol patterns of change over this period. Gender and parity were included in the analyses as potential modifiers, in order to compare women and men, and first-and second-time parents.Results: An increase from the 2nd to the 3rd trimester (p = .006) and a decrease from the 3rd trimester to 3-months postpartum (p = .005) were reported in all parents’ 24-h urinary free cortisol. The interaction effects for Time * Gender (p = .03) and Time * Parity (p = .02) were found. Women and first-time parents revealed higher levels, while men and second-time parents showed lower 24-h urinary free cortisol levels at the 2nd trimester than at 3-months postpartum.Conclusions: Findings appear to clarify the direction, as well as, the timing, gender and parity extension of 24-h urinary free cortisol changes from mid-pregnancy to 3-months postpartum.The same pattern of change in all parents’ 24-h urinary free cortisol from mid-pregnancy to 3-months postpartum is consistent with the proposed role of hormones in preparation to parenting.

Maternal adjustment and maternal attitudes in adolescent and adult pregnant women

Study Objective: This study analyzes differences between adolescent and adult pregnant women and the contribution of maternal age to maternal adjustment and maternal attitudes during pregnancy. Design, Setting, and Participants: A sample of 398 Portuguese pregnant women (111 younger than 19 years) was recruited in a Portuguese Maternity Hospital and completed the Maternal Adjustment and Maternal Attitudes Questionnaire between the 24th and 36th weeks of gestation. Main Outcome Measures: Maternal Adjustment and Maternal Attitudes Questionnaire. Results: Adolescent pregnant women show lower maternal adjustment (poorer body image and worse marital relationship) and poorer maternal attitudes (more negative attitudes to sex) than adult pregnant women. When controlling for socio-demographics, age at pregnancy predicts poorer body image and more negative attitudes to sex, but not a worse marital relationship, more somatic symptoms or negative attitudes to pregnancy and the baby. A worse marital relationship was better predicted by living without the partner, and more somatic symptoms and negative attitudes to pregnancy and the baby was predicted by higher education. Conclusion: Adolescent pregnant women show lower maternal adjustment and poorer maternal attitudes than adult pregnant women according to socio-demographics and unfavorable developmental circumstances.

Childhood history of abuse and child abuse potential: the role of parent’s gender and timing of childhood abuse

It has been suggested that being physically abused leads to someone becoming a perpetrator of abuse which could be associated to parents' gender, timing of the physical abuse and specific socio-demographic variables. This study aims to investigate the role the parents' gender, timing of childhood abuse and socio-demographic variables on the relationship between parents' history of childhood physical abuse and current risk for children. The sample consisted of 920 parents (414 fathers, 506 mothers) from the Portuguese National Representative Study of Psychosocial Context of Child Abuse and Neglect who completed the Childhood History Questionnaire and the Child Abuse Potential Inventory. The results showed that fathers had lower current potential risk of becoming physical abuse perpetrators with their children than mothers although they did not differed in their physical victimization history. Moreover, the risk was higher in parents (both genders) with continuous history of victimization than in parents without victimization. Prediction models showed that for fathers and mothers separately similar socio-demographic variables (family income, number of children at home, employment status and marital status) predicted the potential risk of becoming physical abuses perpetrators. Nevertheless, the timing of victimization was different for fathers (before 13 years old) and mothers (after 13 years old). Then our study targets specific variables (timing of physical abuse, parents' gender and specific socio-demographic variables), which may enable professionals to select groups of parents at greater need of participating in abuse prevention programs.

A quantitative research about attitudes of pre-service teachers on inclusive education

In this paper we propose to characterize the inclusive philosophy in Thailand as well as to present and discuss results from a quantitative research carried out within the teacher pre-service context, viewed as one of the components that should be addressed by school systems that seek to be inclusive.

Contribution to an efficient transmission of information to the textile fashion consumer and the influence in sustainable attitudes

The concepts involved in sustainable textile fashion, demanding good knowledge about raw materials, processes, end use properties and circuits amongst others, are able to determine the way the textile product is designed and the behavior of the consumer, regarding life style and buying decisions. The textile product`s life integrates raw materials, their processing, distribution, use by the consumer and destination of the product after useful lifetime, this is, his complete life cycle. It is very important to recognize the power of the consumer to influence parameters related to sustainability, namely when he decides how, when and why he buys and afterwards by the attitudes taken during and after use. The conscious act of consumption involves ethical, ecological and technical knowledge in which the concern is overall lifecycle of the fashion product and not exclusively aesthetic and symbolic values strongly related with its ephemeral nature. The present work proposes the classification of textile products by means of an innovative label aiming to establish a rating related to the Life of Fashion Products, by using parameters considered with especial impact in lifecycle, as textile fibers, processing conditions, generated wastes, commercialization circuits, durability and cleaning procedures. This label for sustainable fashion products aims to assist the stakeholders with informed attitudes and correct decisions in order to promote the objectives of sustainable fashion near designers, consumers and industrial experts.