Determining factors of environmental management practices in portuguese local entities

Purpose: The aim of this paper is to analyse the development of environmental management practices by Portuguese local entities and their determining factors. Design/methodology/approach: The data were collected by sending a postal questionnaire. In order to measure the degree of development of environmental management practices an index of environmental management practices (EMPI) was developed, which reflects the extent to which a set of 16 environmental management practices have been implemented by the entities included in the sample. Four variables are considered in this study as possible factors that drive the development of environmental management practices by local entities, namely type of entity, size, proactive environmental strategy and Local Agenda 21 Findings: Results indicate the degree of development of environmental management practices in Portuguese local entities is low. Additionally, entity size, the adoption of proactive environmental strategies and the implementation of Local Agenda 21 are explaining factors of the degree of development of such practices. Originality/value: This study adds to the international research on environmental management in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

Determining factors of environmental management practices in portuguese local entities

Purpose – The purpose of this paper is to analyse the development of environmental management practices by Portuguese local entities and their determining factors. Design/methodology/approach – The data were collected by sending a postal questionnaire. In order to measure the degree of development of environmental management practices, an index of environmental management practices (EMPI) was developed, which reflects the extent to which a set of 16 environmental management practices have been implemented by the entities included in the sample. In total, four variables are considered in this study as possible factors that drive the development of environmental management practices by local entities: type of entity; size; proactive environmental strategy; and Local Agenda 21. Findings – Results indicate the degree of development of environmental management practices in Portuguese local entities is low. Additionally, entity size, the adoption of proactive environmental strategies and the implementation of Local Agenda 21 are explaining factors of the degree of development of such practices. Originality/value – The paper adds to the international research on environmental management in the public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

The main benefits associated with health and safety management systems certification in Portuguese small and medium enterprises post quality management system certification

The purpose of this study is to characterize how Portuguese Small and Medium Enterprises (SMEs) view the Occupational Health and Safety Management Systems (OHSMSs) certification process, after receiving the Quality Management System (QMS) certification. References were based on the ISO 9001 standard for a QMS and OHSAS 18001 for OHSMS. The method used to evaluate the implemented systems, was by form of questionnaire. Those questioned had to have a certified quality management system, an implemented OHSMS and be a SME. The questionnaire was sent to 300 SMEs; 46 responses were received and validated. Of them, only 12 SMEs had the OHSMS certificate according to OHSAS 18001. Within those 12 companies that participated: 7 SMEs are from the industrial sector; 3 belong to the electricity/telecommunications sector and 2 SMEs are from the trade/services activity sector. The size of the sample was small, but corresponds to Portuguese reality. Moreover, 34 SMEs did not have the OHSMS certificate. The questionnaire requested the main reasons for SMEs to opt for non-certification and it was related with high costs, while the main reasons to certificate were, among others, needed to eliminate or minimize risks to workers. The main benefits that Portuguese SMEs have gained from the referred certifications have been, improved working conditions, ensuring compliance with legislation and better internal communication about risks and hazards. Also presented are the main difficulties in achieving an OHSMS certification including high certification costs, difficulties motivating personnel, difficulties in changing the company’s culture and increased bureaucracy.

Certification and integration of management systems: the experience of Portuguese small and medium enterprises

The purpose of this study was to characterize the situation of Portuguese Small and Medium Enterprises (SMEs) concerning the certification of their Quality Management Systems (QMS), Environmental Management Systems (EMS) and Occupational Health and Safety Management Systems (OHSMS), in their individually form, to identify benefits, drawbacks and difficulties associated with the certification process and to characterize the level of integration that has been achieved. This research was based on a survey carried out by the research team; it was administered to 46 Portuguese SMEs. Our sample comprised 20 firms (43%) from the Trade/Services activity sector, 17 (37%) from the Industrial sector, 5 (11%) from the Electricity/Telecommunications sector and 4 (9%) from the Construction area. All SMEs surveyed were certified according to the ISO 9001 (100%), a quarter of firms were certified according to the ISO 14001 (26.1%) and a few certified by OHSAS 18001 (15.2%). We undertook a multivariate cluster analysis, which enabled grouping variables into homogeneous groups or one or more common characteristics of the SMEs participating in the study. Results show that the main benefits that Portuguese SMEs have gained from the referred certifications have been, among others, an improvement of both their internal organization and external image. We also present the main difficulties in achieving certification. Overall, 7 of the Portuguese SMEs examined indicated that the main benefits of the IMS implementation management included costs reduction, increased employee training and easier compliance of legislation. The respective drawbacks and difficulties are also presented. Finally, we presented the main integrated items in the certified Portuguese SMEs we examined.

Conditioning information in mutual fund performance evaluation: Portuguese evidence

We estimate and compare the performance of Portuguese-based mutual funds that invest in the domestic market and in the European market using unconditional and conditional models of performance evaluation. Besides applying both partial and full conditional models, we use European information variables, instead of the most common local ones, and consider stochastically detrended conditional variables in order to avoid spurious regressions. The results suggest that mutual fund managers are not able to outperform the market, presenting negative or neutral performance. The incorporation of conditioning information in performance evaluation models is supported by our findings, as it improves the explanatory power of the models and there is evidence of both time-varying betas and alphas related to the public information variables. It is also shown that the number of lags to be used in the stochastic detrending procedure is a critical choice, as it will impact the significance of the conditioning information. In addition, we observe a distance effect, since managers who invest locally seem to outperform those who invest in the European market. However, after controlling for public information, this effect is slightly reduced. Furthermore, the results suggest that survivorship bias has a small impact on performance estimates.

Measuring fund performance using multi-factor models: evidence for the Portuguese market

This paper examines the performance of Portuguese equity funds investing in the domestic and in the European Union market, using several unconditional and conditional multi-factor models. In terms of overall performance, we find that National funds are neutral performers, while European Union funds under-perform the market significantly. These results do not seem to be a consequence of management fees. Overall, our findings are supportive of the robustness of conditional multi-factor models. In fact, Portuguese equity funds seem to be relatively more exposed to smallcaps and more value-oriented. Also, they present strong evidence of time-varying betas and, in the case of the European Union funds, of time-varying alphas too. Finally, in terms of market timing, our tests suggest that mutual fund managers in our sample do not exhibit any market timing abilities. Nevertheless, we find some evidence of timevarying conditional market timing abilities but only at the individual fund level.

The Adoption and Implementation of the Balanced Scorecard: The Largest Portuguese Companies Case

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.

Criminal Liability of Organizations, Corporations, Legal Persons, and Similar Entities on Law of Portuguese Cybercrime: A Brief Discussion on the Issue of Crimes of “False Information,” the “Damage on Other Programs or Computer Data,” the “Computer-Software Sabotage,” the “Illegitimate Access,” the “Unlawful Interception,” and “Illegitimate Reproduction of the Protected Program”

Abstract: in Portugal, and in much of the legal systems of Europe, «legal persons» are likely to be criminally responsibilities also for cybercrimes. Like for example the following crimes: «false information»; «damage on other programs or computer data»; «computer-software sabotage»; «illegitimate access»; «unlawful interception» and «illegitimate reproduction of protected program». However, in Portugal, have many exceptions. Exceptions to the «question of criminal liability» of «legal persons». Some «legal persons» can not be blamed for cybercrime. The legislature did not leave! These «legal persons» are v.g. the following («public entities»): legal persons under public law, which include the public business entities; entities utilities, regardless of ownership; or other legal persons exercising public powers. In other words, and again as an example, a Portuguese public university or a private concessionaire of a public service in Portugal, can not commit (in Portugal) any one of cybercrime pointed. Fair? Unfair. All laws should provide that all legal persons can commit cybercrimes. PS: resumo do artigo em inglês.

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”

Performance measurement and management in Portuguese law enforcement

Performance measurement of police services is complicated by ambiguous and complex goal- and objectives-setting, and by the difficulties of measuring outputs. This article looks at the organizational and management changes being made in Portuguese police forces. The authors fill a gap in the literature on performance measurement in Portugal by taking a national approach to the study of how law enforcement agencies are introducing new management accounting changes. The article therefore widens the debate on performance measurement and performance improvements in law enforcement.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Motivation and Benefits of Implementation and Certification according ISO 9001 – the Portuguese Experience

The aim of the research is to analyze the different aspects associated with the motivation and benefits of certified ISO 9001 companies in Portugal. A total of 426 certified Portuguese companies were surveyed. The response rate was equal to 61.03 percent. Our results suggest that the main motivation for certification were “improvement of quality”, “improvement of company image”, “marketing advantage”, “give empowerment to workers / capturing workers knowledge” and “cost reduction”. The main benefits that Portuguese companies have gained from the referred certification have been, among others, the improvement of “procedures”, beneficial effect on the “company’s image”, the improvement of quality products/services, increase of the “customer satisfaction”, improvement of “on-time delivery”; improvement the “morale” of workers’ increase in productivity and decrease of “production costs”, among others. The surveyed firms belong only to the Minho region of the north of Portugal. This paper aims to provide a contribution to the research related to the motivation and benefits associated to the quality management systems. The selection of the motives and benefits were validated through statistical analysis and the relationship between expected and perceived benefits was discussed.

A «corrupção e a fraude» no espaço comunicacional português e europeu: contributo para uma visão interdisciplinar constitucional criminológica e jurídico-penal

As formas de definir «corrupção e fraude» são infinitas, pelo que a aplicação do Direito penal constitucional pode ficar prejudicada. A comunicação e o comentário público e política são por vezes feitos em termos profundamente equivocados. Recentemente, em Portugal, destacados políticos e comentadores chegaram a apelar à «criminalização do enriquecimento ilícito», nem que fosse com o sacrifício da própria Constituição ou do Estado de Direito. É a democracia que passa a estar em perigo. Ao mesmo tempo que se defende com fanatismo quase teológico o sistema económico capitalista, procura-se consagrar na lei a sua destruição. Ou seja, há uma certa demagogia política que quer ter tudo ao mesmo tempo como se isso fosse possível. Perante isto, resta ao cidadão comum agir se for necessário sob as possibilidades das causas de justificação e fazendo uso do direito constitucional de resistência. ABSTRACT Ways to define «corruption and fraud» are endless, so the application of constitutional criminal law may be impaired. The communication and public comment and politics are sometimes done in terms profoundly mistaken. Recently, in Portugal, prominent politicians and commentators have come to call the «criminalization of illicit enrichment» (embezzlement) even if it was at the sacrifice of the Constitution or the rule of law. It is democracy that happens to be in danger. At the same time it defends itself with almost theological fanaticism the capitalist economic system, seeking to enshrine in law its destruction. That is, there is a certain political demagoguery that wants to have everything at the same time as if that were possible. Given this, it remains to ordinary act if necessary under the scope of defenses and making use of the constitutional right of resistance.

Injustiça para com a cidade de Barcelos

Começarei com um Princípio Fundamental Constitucional que está (ainda) em vigor: o Direito à Justiça. Art. 20º da Constituição da República Portuguesa: “Acesso ao direito e tutela jurisdicional efectiva”: “1. A todos é assegurado o acesso ao direito e aos tribunais para defesa dos seus direitos e interesses legalmente protegidos, não podendo a justiça ser denegada por insuficiência de meios económicos.”. Abstract: I will begin with a Constitutional Fundamental Principle that is (still) in force: the Right to Justice. Art 20 of the Constitution of the Portuguese Republic. "Access to law and effective judicial protection": "1. Everyone is guaranteed access to the law and the courts to defend their legally protected rights and interests, and justice may not be denied for insufficient economic means. ".

Tribunal de Contas: defesa do dinheiro público também no caso-BES

Numa altura em que continuam em vigor uma série de misteriosos e injustos contratos de PPP’s, contratos futuros-swap e rendas artificiais outorgadas a lucrativos grupos económicos – e mais desfavoráveis às contas do Estado e contribuintes, como várias instituições e personalidades têm alertado em público incluindo a imprensa internacional -, a defesa dos dinheiros públicos assume cada vez maior importância. Abstract: At a time when still in force a series of mysterious and unjust PPP contracts, future swap contracts and artificial rents granted to profitable economic groups - and more unfavorable to the state and taxpayers of all, as several institutions and personalities have warned in public including the international press - the defense of public money is increasingly important.