Organizational and accounting change within the context of the environmental agenda: evidence from Portugal

Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured interviews and secondary sources. Organizational changes were analyzed using Laughlin’s model in order to identify which category reflected most of the changes introduced to address environmental matters. Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies’ findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda. Originality/value – This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Férias, repouso e lazer: direito fundamental constitucional dos trabalhadores

Como nos ensinam os Mestres G. Canotilho e V. Moreira, o direito ao descanso ou repouso e todos os direitos a ele ligados atingem a categoria fundamental de direitos análogos aos direitos, liberdades e garantias: art. 17º CRP. Abstract: As we teach the Masters Canotilho G. and V. Moreira, the right to rest or sleep and all rights attached thereto reach the fundamental category of rights analogous to those rights and freedoms: art. 17 CRP.

On universal central extensions of Hom-Leibniz algebras

In the category of Hom-Leibniz algebras we introduce the notion of Hom-corepresentation as adequate coefficients to construct the chain complex from which we compute the Leibniz homology of Hom-Leibniz algebras. We study universal central extensions of Hom-Leibniz algebras and generalize some classical results, nevertheless it is necessary to introduce new notions of α-central extension, universal α-central extension and α-perfect Hom-Leibniz algebra due to the fact that the composition of two central extensions of Hom-Leibniz algebras is not central. We also provide the recognition criteria for these kind of universal central extensions. We prove that an α-perfect Hom-Lie algebra admits a universal α-central extension in the categories of Hom-Lie and Hom-Leibniz algebras and we obtain the relationships between both of them. In case α = Id we recover the corresponding results on universal central extensions of Leibniz algebras.