Poderá ser a criminalização do assédio moral e/ou mobbing, rectius no trabalho, respeitadora dos princípios constitucionais da necessidade, adequação, proporcionalidade e intervenção mínima penais? - A lesão dos direitos fundamentais constitucionais dos trabalhadores: o caso português1

Resumo: O direito constitucional português ao trabalho: introdução § Algumas ideias sobre o assédio moral ou psicológico: as principais vítimas, as diferenças do bullying (e/ou intimidação ou tiranizar), os fundamentos, o seu estudo § O contexto do ordenamento jurídico português: algumas consequências do assédio moral § O direito geral à personalidade § A distinção entre o assédio moral e outras figuras § O assédio sexual faz parte do assédio moral em sentido amplo § Dentro do problema do “assédio moral”, da “liberdade moral” e, nomeadamente, dos crimes contra a liberdade sexual e autodeterminação sexual, algumas notas, de Direito penal, sobre a “coação sexual”: responsabilidade penal § O assédio moral no ordenamento jurídico português e, designadamente, no contexto do Direito do trabalho § O assédio moral como doença profissional, a hipótese de ocorrer suicídio e a eventual responsabilidade civil § Conclusão § “Ideia final” § Abstract: The Portuguese constitucional law to the work (labour): introduction § Some ideas on the moral or psychological siege (general mobbing): the main victims, the differences of bullying (and/or intimidation or “the labour tyrant”), the beddings, its study § The context of the Portuguese legal system § The context of the Portuguese legal system: some effects of the moral siege (general mobbing) § The general right to the personality § The distinction between the moral siege (general mobbing) and other figures § The sexual siege (sexual harassement or sexual mobbing) is part of the moral siege(general mobbing) in ample direction § Inside of the problem of the “moral siege” (general mobbing), “moral freedom” e, nominated, of the crimes against the sexual freedom and sexual self-determination, some notes, of Criminal law, on the “sexual coercion”: criminal liability § The moral siege (general mobbing) in Portuguese legal system and, appointedly, in the context of the Law of the work (labour law) § The moral siege (general mobbing) as ocupational disease, the hypothesis to occur suicide and the eventual civil liability § Conclusion § “Final Idea”

Anuário do sector empresarial do estado 2010

Diariamente os meios de Comunicação Social questionam o papel do Sector Empresarial do Estado (SEE) na economia portuguesa e, em particular, o contributo deste sector para a dívida pública, a premência da sua existência e a eventual adopção de medidas políticas que visem a privatização de algumas Entidades que o integram. E, neste contexto, são frequentes as referências ao volume dos passivos, aos prejuízos verificados, aos vencimentos praticados ou ao número de administradores dos Conselhos de Administração. Por outro lado, alguns dos partidos políticos têm-se pronunciado sobre este sector aludindo-se ao esforço financeiro do Estado com maior acuidade pela actual crise económica mundial. Na qualidade de académicos, e alguns pela experiência adquirida enquanto autores do Anuário Financeiros dos Municípios Portugueses, considerámos oportuno proceder à análise económica e financeira do SEE. O presente estudo incide sobre as Entidades que integram a carteira principal das participações do Estado, procedendo-se numa primeira análise ao enquadramento do Sector Empresarial do Estado no Sector Público Português, identificando-se as entidades da Carteira de Participações da DGTF, da PARPÚBLICA e dos Hospitais. Analisa- se ainda o SEE numa perspectiva macroeconómica. No capítulo 2 apresenta-se a metodologia de estudo que conduziu à análise económica-financeira constante no capítulo 3.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.

Perceptions of residents of hosting the “Guimarães 2012 European Capital of Culture”: An ex-ante approach

The European Capital of Culture is an annual mega-event, which can provide a good forum though which to challenge and engage local citizens, thus generating feelings of common citizenship. In addition, it presents an ideal opportunity to promote the restructuring of the hosting urban space. However, the success of both the organization and the city that hosts the cultural event depends on the residents’ commitment towards it, the consistency of the tourism attractions and activities supplied, and the capacity of anticipating and monitoring the evolution of tourists’ preferences. The present study aims to assess the intention to participate and the impacts perceived by residents of Guimarães from hosting one of the 2012 European Capitals of Culture (2012 ECOC) in the ex-ante period (2011). Through a convenience sample of 471 usable surveys applied to the local population, conducted between October and December 2011, we tried to identify some of these potential impacts. According to the results received, 40% of residents had a low or very low knowledge of the cultural program, although only 11% demonstrated no intention of attending any activity during the event. The comparison of the mean scores of the expected 2012 ECOC impacts by gender reveals that the most valued and least valued factors are common to female and male respondents. With regard to the differences between those that intended to attend the event and the ones that did not, expected participants rated positive and negative impact factors more than did the ones that did not intend to attend.

Perceptions of residents of hosting the “Guimarães 2012 European Capital of Culture”: an ex-ante approach

The European Capital of Culture is an annual mega-event, which can provide a good forum though which to challenge and engage local citizens, thus generating feelings of common citizenship. In addition, it presents an ideal opportunity to promote the restructuring of the hosting urban space. However, the success of both the organization and the city that hosts the cultural event depends on the residents’ commitment towards it, the consistency of the tourism attractions and activities supplied, and the capacity of anticipating and monitoring the evolution of tourists’ preferences. The present study aims to assess the intention to participate and the impacts perceived by residents of Guimarães from hosting one of the 2012 European Capitals of Culture (2012 ECOC) in the ex-ante period (2011). Through a convenience sample of 471 usable surveys applied to the local population, conducted between October and December 2011, we tried to identify some of these potential impacts. According to the results received, 40% of residents had a low or very low knowledge of the cultural program, although only 11% demonstrated no intention of attending any activity during the event. The comparison of the mean scores of the expected 2012 ECOC impacts by gender reveals that the most valued and least valued factors are common to female and male respondents. With regard to the differences between those that intended to attend the event and the ones that did not, expected participants rated positive and negative impact factors more than did the ones that did not intend to attend.

Anotação, numa perspectiva de Direito Penal Constitucional, de Criminologia e de Política Criminal, de alguns dos aspectos do Acórdão do Tribunal Constitucional (português) n.º 353/2012, de 5 de Julho de 2012 - o problema da legítima defesa de bens jurídicos individuais e bens jurídicos colectivos, bens jurídicos supra-individuais e/ou bens jurídicos comunitários no meio do Estado de Direito e do Estado Social

o Acórdão do Tribunal Constitucional português n.º 353/2012, de 5 de Julho de 2012, ao declarar a respectiva inconstitucionalidade com força obrigatória geral, colocou em evidência a existência de bens jurídicos individuais e bens jurídicos colectivos, bens jurídicos supra-individuais, bens jurídicos comunitários. Bens jurídicos estes que devem e têm que ser tutelados e protegidos. A legítima defesa pode existir quer em relação à agressão actual e ilícita de bens jurídicos individuais, quer em relação à agressão actual e ilícita de bens jurídicos colectivos, bens jurídicos supra-individuais e/ou bens jurídicos comunitários? Parte muito substancial e importante da Doutrina indica que sim. Mas, então, como reagir, no contexto da hipotética legítima defesa, face à eventual agressão actual e ilícita dos bens jurídicos tutelados, agora com valor reforçado, pelo próprio Tribunal Constitucional? E qual o papel do direito constitucional de resistência? Este artigo pretende fornecer um muito breve contributo para a solução das correspondentes questões. A questão dos Direitos Fundamentais, o Desenvolvimento e a modernidade. § the Sentence of the (Portuguese) Constitutional Court n. 353/2012 of July 5, 2012, declaring its generally binding unconstitutionality, has highlighted the existence of individual legal goods and collective legal goods, supra-individual legal goods, community legal goods. These legal goods, that should and must be defended and protected. Legitimate defense can be either relative to the current and illicit aggression to individual legal goods, whether in relation to the current and illicit aggression to collective legal goods, supra-individual legal goods or community legal goods? Very substantial and important part of the Doctrine would appear so. But then how to respond, in the context of hypothetical self-defense, in the face of possible current and illicit aggression of the protected legal goods, now with enhanced value, by the Constitutional Court? And what is the role of the constitutional right of resistance? This article is intended to provide a very brief contribution to the solution of the corresponding questions. The question of Fundamental Rights, Development and modernity.

Stability, sustainability and viability of the Portuguese Football Federation

Purpose: to evaluate and study the viability, stability and the ability of the Portuguese Football Federation (PFF) to generate sustained profits. Methodology: Data were collected based on the Audit Reports of the institution during 2012-2014 and a financial and economic analysis was performed in order to establish some indicators of solvability, profitability and financial balance. Findings: It exists a lack of consistency in managing the profits obtained. We can also suggest that should be given a greater interest to the management of their own intangible assets, as brand management, for example. Practical implications: By making known to leaders and managers of this type of institutions that exists a link between participation in international championships and increase of their profitability may encourage them to better managing these cash inputs in order to decrease the dependence of Governmental financing. We also found that the management of their own intangible assets, as brand management, for example, could probably add more positive financial results.