The prominence of social responsibility disclosure in Portuguese companies’ web pages

This study investigates Portuguese companies’ use of the Internet to communicate social responsibility information, and the factors that affect this use. It examines the characteristics of companies that influence the prominence of social responsibility information on the Internet. Firm-specific factors that explain SRD by companies operating in a European country in which capital market fund raising is not regarded to be an important source of financing are analysed. The results are interpreted through the lens of a “political economy” framework which combines stakeholder and legitimacy theories perspectives, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining stakeholder and legitimacy theories may provide an explanatory basis for SRD by Portuguese companies. However, this study does not provide us with enough evidence to determine that the prominence given to CSR activities by Portuguese companies in their websites is linked to relationships with their stakeholders

The Greatest lover: a post-colonial rewriting of My Fair Lady

INTRODUCTION The popular Hong Kong comedy, The Greatest Lover, re-incarnates one of the most popular western musicals, My Fair Lady. OBJECTIVES 1. To find out in what major ways My Fair Lady was rewritten as the Hong Kong Cantonese movie, Gungzi Docing (The Greatest Lover). 2. To find out the socio-political, socio-linguistic, and gender ideology behind the rewriting. METHODOLOGY 1. To note the similarity of the themes for both works – a creator falling in love with his/her creation, and class prejudice and cross-class romance. 2. To note how the times of The Greatest Lover differ from that of My Fair Lady. 3. To note how the main characters in The Greatest Lover differ from My Fair Lady in terms of profession, gender, etc. 4. To note how the plot of The Greatest Lover differs from that of My Fair Lady. 5. To note how focus on language in The Greatest Lover compares with that in My Fair Lady. 6. To discuss the ideological implications of the differences noted above, e.g. women in Hong Kong today have much higher status than women in Victorian England; the conflict between local Hong Kong people and both legal and illegal immigrants from Mainland China is even more serious than that between the British upper middle class and the lower class during the Victorian period. 7. Andre Lefevere (1992) argues that translation and adaptation are rewriting informed and influenced by the rewriter’s ideology, among other things. 8. Both Aline Remael (1995) and Patrick Cattrysse (1992) think that film adaptation is a kind of translation. 9. Sirkkus Aaltonen (2000) argues that drama translation mirrors the ideologies of the target society. CONCLUSION 1. The Greatest Lover projects local cultural significance onto My Fair Lady by helping us to appreciate an important Western work of art through the Hong Kong Cantonese perspective. 2. Broader issues in translation and intercultural studies are also considered.

O Combate à fraude e evasão fiscais: a atuação da administração tributária e a avaliação dos resultados obtidos

Dissertação para obtenção do Grau de Mestre em Auditoria Orientação científica do Professor Coordenador Rodrigo Mário Oliveira Carvalho

Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

Two divergent ways to manage HR and to get to the top: an exploratory study in micro firms

Aim of the paper: The purpose of this paper is to examine human resources management practices (HRM practices) in small firms and to improve the understanding of the relationship between this kind of practices and business growth. This exploratory study is based on the resource-based view of the firm and empirical work carried out in two small firms by relating HRM practices with the firms’ results. Contribution to the literature: This is an in-depth study of HRM practices and its impact on performance growth in micro firms, isolating and controlling for most of the contextual and internal variables considered in the literature that relate HRM to growth. Firm growth analysis was broadened by the use of several dependent variables: employment growth and operational and financial performance growth. Some hypotheses for further research in identifying HRM practices in small business and its relation with firm growth are suggested. Methodology: Case study methodology was used to study two firms. The techniques used to collect data were semi-structured interviews to the owner and all the employees, unstructured observation at the firms’ facilities (during two days), entrepreneur profile definition (survey answer) and document data collection (on demographic characterization and performance results). Data was analyzed through content analysis methodology, and categories derived from the interviews’ protocols and literature. Results and implications: Results revealed that despite the firms’ organizational characteristics similarities, they differ significantly in owners’ motivation to grow, HRM practices and organizational performance and growth. Future studies should pay special attention to owner willingness to grow, to firms’ years of experience in business, to staff’s years of experience in their field of work and turnover. HRM practices in micro/small firms should be better defined and characterized. The external image of management posture relating to longitudinal financial results and growth should also be explored.

Tuning metadata for better movie content-based recommendation systems

The increasing number of television channels, on-demand services and online content, is expected to contribute to a better quality of experience for a costumer of such a service. However, the lack of efficient methods for finding the right content, adapted to personal interests, may lead to a progressive loss of clients. In such a scenario, recommendation systems are seen as a tool that can fill this gap and contribute to the loyalty of users. Multimedia content, namely films and television programmes are usually described using a set of metadata elements that include the title, a genre, the date of production, and the list of directors and actors. This paper provides a deep study on how the use of different metadata elements can contribute to increase the quality of the recommendations suggested. The analysis is conducted using Netflix and Movielens datasets and aspects such as the granularity of the descriptions, the accuracy metric used and the sparsity of the data are taken into account. Comparisons with collaborative approaches are also presented.