A cultura e as características qualitativas da informação financeira: evidência empírica a partir do relato de entidades cotadas na União Europeia

Mestrado em Contabilidade

Assessing and reducing vulnerability to climate change: Moving from theory to practical decision-support

As climate change continues to impact socio-ecological systems, tools that assist conservation managers to understand vulnerability and target adaptations are essential. Quantitative assessments of vulnerability are rare because available frameworks are complex and lack guidance for dealing with data limitations and integrating across scales and disciplines. This paper describes a semi-quantitative method for assessing vulnerability to climate change that integrates socio-ecological factors to address management objectives and support decision-making. The method applies a framework first adopted by the Intergovernmental Panel on Climate Change and uses a structured 10-step process. The scores for each framework element are normalized and multiplied to produce a vulnerability score and then the assessed components are ranked from high to low vulnerability. Sensitivity analyses determine which indicators most influence the analysis and the resultant decision-making process so data quality for these indicators can be reviewed to increase robustness. Prioritisation of components for conservation considers other economic, social and cultural values with vulnerability rankings to target actions that reduce vulnerability to climate change by decreasing exposure or sensitivity and/or increasing adaptive capacity. This framework provides practical decision-support and has been applied to marine ecosystems and fisheries, with two case applications provided as examples: (1) food security in Pacific Island nations under climate-driven fish declines, and (2) fisheries in the Gulf of Carpentaria, northern Australia. The step-wise process outlined here is broadly applicable and can be undertaken with minimal resources using existing data, thereby having great potential to inform adaptive natural resource management in diverse locations.

The commodification of culture in the Thai tourism context: a study of culinary experiences in touristic traditional markets

The purpose of the thesis is to examine the relationship between tourism and the local culture expressed in culinary experiences offered in the traditional, nostalgic-themed markets that have arisen as popular attractions in the 21 st century. Central to the thesis is an examination of how the traditional cultural values are articulated in the production, promotion and consumption of culinary experiences in order to understand the value of culture when embedded in the process of commodification, as well as to understand influential socio-cultural factors. The thesis investigates the potential of traditional markets to promote food as the main attraction in the market. Field studies were conducted from December 2012–March 2014 in eight traditional markets in the central region of Thailand. Based on the ethnographic approach in studying the narratives in the markets, a variety of methods were implemented in the process of data collection. Besides observational analysis of the venue, semi-structured interviews and the self-administered questionnaires were used to collect data from actors who engage in food experiences, including management team members, food traders and visitors. Data was also collected from interviews with officers working for Tourism Authority of Thailand (TAT).  Keys findings of the thesis reveal that the cultural expressions of food experience in each market is an outcome of both the interactions of worldviews expressed by actors involved in the traditional market and the socio-cultural condition of Thailand. The relationships between stakeholders’ attitudes towards food experiences and the commercial potentials and limitations of food were analysed. The analysis of the cultural value of culinary experiences demonstrates that the existing academic discussions of the authenticity of tourism are insightful in explaining the character of food experiences offered in this tourism scenario. Most importantly, authenticity in tourism experiences, being a desirable element in culinary experiences, is a reflection of the how the pre-modern aspect of Thai society is embraced in a contemporary context. In addition, the commodification of culinary culture generates multidimensional consequences on the value of traditional culture and local lives. Moreover, the performance of culinary experiences can be viewed from the perspective of how Thai society interacts with globalization. The thesis also points out that it is possible to compare the situation of the traditional markets with the marketing positioning of food in Thai tourism marketing policy.

Recognition in programmes for children with special needs

The purpose of this article is to examine the factors that affect the inclusion of pupils in programmes for children with special needs from the perspective of the theory of recognition. The concept of recognition, which includes three aspects of social justice (economic, cultural and political), argues that the institutional arrangements that prevent ‘parity of participation’ in the school social life of the children with special needs are affected not only by economic distribution but also by the patterns of cultural values. A review of the literature shows that the arrangements of education of children with special needs are influenced primarily by the patterns of cultural values of capability and inferiority, as well as stereotypical images of children with special needs. Due to the significant emphasis on learning skills for academic knowledge and grades, less attention is dedicated to factors of recognition and representational character, making it impossible to improve some meaningful elements of inclusion. Any participation of pupils in activities, the voices of the children, visibility of the children due to achievements and the problems of arbitrariness in determining boundaries between programmes are some such elements. Moreover, aided by theories, the actions that could contribute to better inclusion are reviewed. An effective approach to changes would be the creation of transformative conditions for the recognition and balancing of redistribution, recognition, and representation. (DIPF/Orig.)

Affecting Factors of Public Employees’ Ganizational Commitment

Purpose – The aim of this chapter is to shed some light on the antecedents of organizational commitment, the mediating role of job engagement and job satisfaction as determinants of organizational commitment within the public sector environment, and the effects that national cultural values may have on these relationships. Approach – This paper presents a review of the works that, from both theoretical and empirical points of view, explore the affecting factors of public employees’ organizational commitment in an international setting. Findings – A comprehensive model has been developed, detailing the expectations on the influence that these factors might have on public employees’ level of commitment, either as mediators or moderators. Research limitations/implications – The main limitation is the paper’s theoretical nature; the subsequent implication is a future empirical research that may prove or disprove these theoretical findings. In addition, there are some other possible mediating factors and antecedents which may be of interest for future researchers. Originality/value – This comprehensive review of the extant literature may provide academics and public managers with a deeper comprehension of how organizational commitment might be achieved, and why some practices may or may not be transferrable from one country to another.

Projeto de implementação de um corredor verde no concelho de Torres Vedras

Dissertação de Mestrado, Arquitetura Paisagista, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2016

Local productive arrangements for biodiesel production in Brazil: Environmental assessment of small-holders integrated oleaginous crops management.

Sustainability assessments were carried out in small-holders? farms in four territories where productive arrangements have been organized for production of minor oleagi- nous crops under the Brazilian biodiesel program. The study aimed at checking local impacts of the biodiesel productive chains at the rural establishment scale, and pro- moting the environmental performance of the selected farms, henceforth proposed as sustainable management demonstration units. Assessments were carried out with the APOIA-NovoRural system, which integrates 62 objective and quantitative indicators re- lated to five sustainability dimensions: i) Landscape Ecology, ii) Environmental Quality (Atmosphere, Water and Soil), iii) Socio-cultural Values, iv) Economic Values and v) Management and Administration. The main results point out that, in general, the eco- logical dimensions of sustainability, that is, the Landscape Ecology and Atmosphere, Water, and Soil quality indicators, show adequate field conditions, seemingly not yet negatively affected by increases in chemical inputs and natural resources use predicted as important potential impacts of the agro-energy sector. The Economic Values indica- tors have been favorably influenced in the studied farms, due to a steadier demand and improved prices for the oleaginous crops. On the other hand, valuable positive conse- quences expected for favoring farmers? market insertion, such as improved Socio-cultural Values and Management & Administration indicators, are still opportunities to be ma-terialized. The Environmental Management Reports issued to the farmers, based on the presented sustainability assessment procedures, offer valuable documentation and com-munication means for consolidating the organizational influence of the local productive arrangements studied. These productive arrangements were shown to be determinant for the selection of crop associations and diversification, as well as for the provision of technical assistance and the stabilization of demand - conditions that promote value aggregation and income improvements, favoring small-holders? insertion in the market. More importantly, these locally organized productive arrangements have been shown to strongly influence the valorization of natural resources and environmental assets, which are fundamental if sustainable rural development is to take place under the emerging agro-energy scenario.

Reflexiones onomasiológicas en torno al papel de la administración en los programas de Español como lengua extranjera

Es un planteo de base teórica sobre la incorporación efectiva de la conciencia intercultural en los programas de Español como lengua extranjera (ELE) y de la influencia de las personas encargadas de administrar y facilitar su adecuada inclusión. La competencia en una lengua extranjera supone tanto capacidades lingüísticas, como el conocimiento y apropiación del conjunto de valores, creencias y normas culturales que conforman la identidad individual y colectiva de una comunidad académica.This is a theoreticalIy-based proposal conceming the effective incorporation of intercultural awareness in Spanish as a Foreign Language (SFL) programs and the influence of administering facilitating its adequate inclusion. Proficiency in a foreign language involves not only linguistic skills but also a knowledge and appropriation of the cultural values, beliefs and norms integrated in the individual and collective identity of an academic community.

Resposta coletiva compassiva: Impacto de estrutura e missão organizacional

A capacidade coletiva compassiva tem claras implicações no desempenho e no bem-estar dos indivíduos no contexto organizacional (Lilius, Worline, Maitlis, Kanov, Dutton, & Frost, 2008). O presente estudo tem como objetivo descrever a forma como o efeito combinado de práticas e características de flexibilização de estrutura organizacional contribuem para o aumento de respostas coletivas compassivas (RCC) em organizações com missão pró-social, quando comparadas com organizações cuja missão é focada na produtividade. Este objetivo tem como pressuposto que todas as organizações, independentemente da sua missão (pró-social vs. produtiva), podem ter a capacidade de se auto-organizar de forma compassiva para minimizar o sofrimento dos colaboradores, embora o possam fazer através de mecanismos diferentes. Esta resposta poderá, contudo, ser mais facilitada nas organizações com uma estrutura flexível e com valores culturais humanizados.

Contextual effects of power differentials: Construct validation and concurrent validity of the Power Differential Scale

Power distance can produce contextual effects that surpass the cultural level of analysis, allowing predicting how the assimilation of these cultural values impacts individuals motivations to attain power positions and behaviors towards authorities. Power distance value can be conceived both at a micro and macro level of analysis. However existing measures used at a cultural level have been the object of several critics, and others applied at the individual level need further study in terms of their psychometric properties. This article presents the main psychometric properties of the Earley and Erez (1997) Power Differential Scale. This scale measures the acceptability of power and status differences both at micro and macro level. Two studies analyse the scale’s construct validity and its factorial invariance across groups of participants (Study 1); and its predictive validity at an individual level (Study 2). The results obtained support the proposed unidimensionality of the scale. Furthermore, it demonstrated predictive power by showing the role of power distance in the prediction of individual motivations to attain power and to respond to power situations using withdrawal or confrontational strategies. Future research is discussed, specifically the impact of power differential construct in individual attitudes and behavior.

Fundaments of the ethical acting in university students

It is urgent that the superior Education in the health area develops in the students a pro-active ethical commitment which is translated into the creation of socio-professional and rational and clarified socio-cultural values.

O Mosteiro de São Bento de Cástris: memória e identidade

Memória e identidade encontram-se intrinsecamente ligadas ao património arquitectónico. Sensíveis ao passar do tempo, estes conceitos adaptaram-se atribuindo aos sítios novos significados. O Mosteiro de São Bento de Cástris em Évora, classificado como Monumento Nacional e sendo o primeiro mosteiro cisterciense a Sul do Tejo, foi também celeiro agrícola e mais tarde instituição de acolhimento de menores, encontra-se actualmente desocupado. Questiona-se assim, qual a actual identidade deste lugar? Através do estudo dos valores culturais materiais e imateriais do lugar, no período entre 1957 a 2016, esta investigação procurará identificar esta identidade através do registo das memórias recentes do lugar, da bibliografia específica e da análise do conjunto edificado. Considerando os princípios emanados pela UNESCO que consideram que a preservação do património deve respeitar a autenticidade e integridade dos bens culturais, que permanece na identidade registada na memória, procurouse entender a relação entre a contínua utilização do mosteiro e a estima colectiva por este património arquitectónico, essencial para a continuidade da sua identidade no futuro; The Monastery of São Bento de Cástris: Memory and Identity ABSTRACT: Memory and identity are intrinsically connected to architectural heritage. Their adaptability through time, results in the development of new meanings to the places. The Monastery of São Bento de Cástris in Évora, classified as National Heritage, the first Cistercian monastery built in the South of Portugal, was later a farm barn, a foster care institution and is now empty. Thus a question is posed: what is the current identity of this monastery? Through the study of the place’s material and immaterial cultural values, focus on the period from 1957-2016, this research aims to identify the identity based on the memories of the place, in specific bibliography, and in the analysis of the built environment. Following the UNESCO principles which consider that heritage conservation should respect the integrity and authenticity of the cultural assets, the impact of the continuous usage of the monastery was studied as a method to understand the collective esteem for this architectural heritage, which is vital to the preservation of its identity in the future.

Essays in Empirical Political Economics

This thesis takes two perspectives on political institutions. From the one side, it examines the long-run effects of institutions on cultural values. From the other side, I study strategic communication, and its determinants, of politicians, a pivotal actor inside those institutions. The first chapter provides evidence for the legacy of feudalism - a set of labor coercion and migration restrictions -, on interpersonal distrust. I combining administrative data on the feudal system in the Prussian Empire (1816 – 1849) with the geo-localized survey data from the German Socio-Economic Panel (1980 – 2020). I show that areas with strong historical exposure to feudalism have lower levels of inter-personal trust today, by means of OLS- and mover specifications. The second chapter builds a novel dataset that includes the Twitter handles of 18,000+ politicians and 61+ million tweets from 2008 – 2021 from all levels of government. I find substantial partisan differences in Twitter adoption, Twitter activity and audience engagement. I use established tools to measure ideological polarization to provide evidence that online-polarization follows similar trends to offline-polarization, at comparable magnitude and reaches unprecedented heights in 2018 and 2021. I develop a new tool to demonstrate a marked increase in affective polarization. The third chapter tests whether politicians disseminate distortive messages when exposed to bad news. Specifically, I study the diffusion of misleading communication from pro-gun politicians in the aftermath of mass shootings. I exploit the random timing of mass shootings and analyze half a million tweets between 2010 – 2020 in an event-study design. I develop and apply state-of-the-art text analysis tools to show that pro- gun politicians seek to decrease the salience of the mass shooting through distraction and try to alter voters’ belief formation through misrepresenting the causes of the mass shootings.