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.

A Representação de Personagens Virtuais: Como a Tecnologia Obriga à Criação de Estilos e Estéticas Interdisciplinares na Animação Contemporânea

The evolution of computer animation represents one of the most relevant andrevolutionary aspects in the rise of contemporary digital visual culture (Darlew,2000), in particular, phenomena such as cinema “spectacular “ (Ibidem) and videogames. This article analyzes the characteristics of this “culture of simulation” (Turkle, 1995:20) relating the multidisciplinary and spectrum of technical and stylistic choices to the dimension of virtual characters acting. The result of these hybrid mixtures and computerized human motion capture techniques - called virtual cinema, universal capture, motion capture, etc. - cosists mainly on the sophistication of “rotoscoping”, as a new interpretation and appropriation of the captured image. This human motion capture technology, used largely by cinema and digital games, is one of the reasons why the authenticity of the animation is sometimes questioned. It is in the fi eld of 3D computer animation visual that this change is more signifi cant, appearing regularly innovative techniques of image manipulation and “hyper-cinema” (Lamarre, 2006: 31) character’s control with deeper sense of emotions. This shift in the culture that Manovich (2006: 27) calls “photo-GRAPHICS” - and Mulvey (2007) argue that creates a new form of possessive relationship with the viewer, in that it can analyze in detail the image, it can acquire it and modify it - is one of the most important aspects in the rise of Cubbit’s (2007) “cinema of attraction”. This article delves intrinsically into the analyze of virtual character animation — particularly in the fi eld of 3D computer animation and human digital acting.

The strategic management of creation process and of change: a theoretical contribute from the perspective of tourism

The entrepreneurship and innovation have been gradually gaining ground in the academic community as a field of study. However, the interpretations surrounding fragmented, without a univocal definition. In last decades, tourism has received greater attention from researchers in various sciences, varying only by the different emphases considered: economic, social, cultural and environmental. As other emerging sectors in a modern economy, tourism is a dynamic and ever-changing industry. The study has as purpose to provide a better understanding regarding the essence of entrepreneurship: theoretical and practical implications from the perspective of tourism. Regarding the methodology used here, this is a conceptual paper with a literature review that brings together the major components of entrepreneurship and its implications tourist perspective and conceptual model of the dynamic nature of the Triggering Process and innovation (e.g. iTravey, Interactive Stores, Tourist Transportable Tower).