The social construction of PETE in higher education: Toward a research agenda

The focus of this paper is the social construction of physical education teacher education (PETE) and its fate within the broader process of curriculum change in the physical activity field. Our task is to map the dimensions of a research program centered on the social construction of the physical activity field and PETE in higher education. Debates in the pages of Quest and elsewhere over the past two decades have highlighted not only the contentious nature of PETE practices and structures but also that PETE is changing. This paper offers one way of making sense of the ongoing process of contestation and struggle through the presentation of a theoretical framework. This framework, primarily drawing upon the work of Lave and Wenger (1991) and Bernstein (1990, 1996), is described before it is used to study the social construction of PETE in Australia. We assess the progress that has been made in developing this research program, and the questions already evident for further developments of a program of study of the physical activity field in higher education.

Response of a scleractinian coral, Stylophora pistillata, to iron and nitrate enrichment

The purpose of this study was to determine whether the addition of iron alone or in combination with nitrate affects growth and photosynthesis of the scleractinian coral, Stylophora pistillata, and its symbiotic dinoflagellates. For this purpose, we used three series of two tanks for a 3-week enrichment with iron (Fe), nitrate (N) and nitrate + iron (NFe). Two other tanks were kept as a control (C). Stock solutions of FeCl3 and NaNO3 were diluted to final concentrations of 6 nM Fe and 2 muM N and continuously pumped from batch tanks into the experimental tanks with a peristaltic pump. Results obtained showed that iron addition induced a significant increase in the areal density of zooxanthellae (ANOVA, p = 0.0013; change from 6.3 +/- 0.7 x 10(5) in the control to 8.5 +/- 0.6 x 10(5) with iron). Maximal gross photosynthetic rates normalized per surface area also significantly increased following iron enrichment (ANOVA, p = 0.02; change from 1.23 +/- 0.08 for the control colonies to 1.81 +/- 0.24 mu mol O-2 cm(-2) h(-1) for the iron-enriched colonies). There was, however, no significant difference in the photosynthesis normalized on a per cell basis. Nitrate enrichment alone (2 muM) did not significantly change the zooxanthellae density or the rates of photosynthesis. Nutrient addition (both iron and nitrogen) increased the cell-specific density of the algae (CSD) compared to the control (G-test, p = 0.3 x 10(-9)), with an increase in the number of doublets and triplets. CSD was equal to 1.70 +/- 0.04 in the Fe-enriched colonies, 1.54 +/- 0.12 in the N- and NFe-enriched colonies and 1.37 +/- 0.02 in the control. Growth rates measured after 3 weeks in colonies enriched with Fe, N and NFe were 23%, 34% and 40% lower than those obtained in control colonies (ANOVA. p = 0.011). (C) 2001 Elsevier Science B.V. All rights reserved.

Sea turtles as a non-consumptive tourism resource especially in Australia

There is substantial economic potential for exploiting wildlife resources for non-consumptive wildlife-oriented recreation (NCWOR) tourism and this type of tourism if well managed, can result in the long-term conservation of wildlife resources. This is especially important in cases where wildlife resources are declining due to habitat destruction, poaching and other human threats, as is so for sea turtles. In this paper, relevant ecotourism literature outlining the economic values of NCWOR activities is reviewed to show that a significant potential exists for developing sea turtle-based tourism. Duffus and Dearden's (1990. Biological Conservation, 53, 213-231) conceptual framework for the development of wildlife tourism and its extension and application by Higham (1998. Tourism Management, 19 (6), 521-531) is analysed to see if it might be applied to sea turtle-based ecotourism in Australia at Mon Repos Conservation Park. Threats to sea turtle populations are growing especially as a result of human activities and these underline the importance of finding an economic rationale to conserve the remaining species. Economic benefits from turtle-based tourism can provide such a rationale. However, such tourism must be managed appropriately if it is to be sustained. Queensland Parks and Wildlife Service has adopted management strategies at Mon Repos Conservation Park with this in mind and these strategies are outlined. (C) 2001 Elsevier Science Ltd. All rights reserved.

Postural control and movement performance during upper limb tasks in children with developmental co-ordination disorder (DCD)

At least 6% of primary school aged children present with DCD, where co-ordination is substantially below the normal range for the child’s age and intelligence. Motor skill difficulties negatively affect academic achievement, recreation and activities of daily living. Poor upper-limb co-ordination is a common difficulty for children with DCD. A possible cause of this problem is deviant muscle timing in proximal muscle groups, which results in poor postural and movement control. While studies have been published investigating postural control in response to external perturbations, detail about postural muscle activity during voluntary movement is limited even in children with normal motor development. No studies have investigated the relationship between muscle timing, resultant arm motion and upper-limb coordination deficits. Objectives: To investigate the relationship between functional difficulties with upper-limb motor skills and neuromuscular components of postural stability and coordination. Specifically, to investigate onset-timing of muscle activity, timing of arm movement, and resultant three-dimensional (3D) arm co-ordination during rapid, voluntary arm movement and to analyse differences arising due to the presence of DCD. This study is part of a larger research program investigating postural stability and control of upper limb movement in children. Design: A controlled, cross-sectional study of differences between children with and without DCD. Methods: This study included 50 children aged eight to 10 years (25 with DCD and 25 without DCD). Children participated in assessment of motor skills according to the Movement ABC Test and a laboratory study of rapid, voluntary arm movements. Parameters investigated included muscle activation timing of shoulder and trunk muscles (surface electromyography), arm movement timing (light sensor) and resultant 3D arm motion (Fastrak). Results: A MANOVA is being used to analyse between-group differences. Preliminary results indicate children with DCD demonstrate altered muscle timing during a rapid arm raise when compared with the control group of children. Conclusion: Differences in proximal muscle timing in children with DCD support the hypothesis that altered proximal muscle activity may contribute to poor proximal stability and consequently poor arm movement control. This has implications for clinical physiotherapy.

The tourism-leisure behavioural continuum

Tourism and leisure have historically been studied in isolation, but recent researchers attempt to understand the relationship between them. However, there have been few comparisons of how people behave in their environments. This paper provides a conceptual model of the relationship based oil a critical review of the current literature oil pleasure-oriented environments. The model indicates that despite potential differences in observable behavior, there is a commonality between the underlying influences that define how people behave during their leisure and tourism experiences. Therefore, the paper concludes that these should not be regarded as separate phenomenon. (C) 2002 Elsevier Science Ltd. All Lights reserved.

Part 1. Growth, carcass and meat quality parameters of male goats: effects of genotype and liveweight at slaughter

Male kids (110) from six goat genotypes, i.e. Boer x Angora (BA), Boer x Feral (1317), Boer x Saanen (BS), Feral x Feral (FF), Saanen x Angora (SA) and Saanen x Feral (SF) and two slaughter weight groups, i.e. Capretto and Chevon (liveweight at slaughter 14-22 and 30-35 kg, respectively) were compared for growth, carcass and meat quality characteristics. Due to their better growth rate, kids from BS and SF genotypes reached the required liveweight for slaughter earlier than kids from other Genotypes used in the study. Chevon kids had a significantly (P < 0.05) lower average daily gain (119 g per day) compared to Capretto kids (171 g per day). SA, SF and FF kids deposited more internal fat in comparison to kids from other genotypes. The dressing percentage of kids ranged from 51 to 54%, with significant differences between genotypes. BS and SF kids had longer carcasses. while BF kids had larger eye muscle area compared to other genotypes. Goat carcasses had a thin subcutaneous fat cover (1.6-2.2 mm). Genotype had a significant (P < 0.05) influence on cooking loss, pigment concentration and muscle colour parameters (CIE L*, a* and b* values). As denoted by the higher V and fibre optic probe values and lower subjective muscle score, the longissimus muscle colour was lighter for BS kids than other genotypes. Cooked meat from the BF kids had lower shear force values and better sensory scores compared to other genotypes. A significant (P < 0.05) decrease in muscle tenderness was observed from Capretto to Chevon carcasses, whereas cooked meat from these two slaughter weight groups was equally accepted (P > 0.05) by the panellists. (C) 2003 Elsevier Science B.V. All rights reserved.

Part 2. Carcass composition and fatty acid profiles of adipose tissue of male goats: effects of genotype and liveweight at slaughter

The dissected carcass composition and fatty acid profiles of intermuscular fat from 110 male goat kids from six genotypes i.e. Boer x Angora (BA), Boer x Feral (BF), Boer x Saanen (BS), Feral x Feral (1717), Saanen x Angora (SA) and Saanen x Feral (SF) and two slaughter weight groups i.e. Capretto and Chevon (liveweight at slaughter 14-22 and 30-35 kg, respectively) were compared. Carcass tissue distribution for various genotypes was: muscle (63-66%), fat (10-13%) and bone (21-24%). Genotype significantly (P < 0.05) influenced the carcass composition; BA and FF carcasses had significantly higher muscle to bone ratio, while carcasses from BS kids were leaner compared to other genotypes. However, the two slaughter weight groups did not differ significantly (P > 0.05) in terms of carcass composition, when compared at the same carcass weight. In the present study, significant (P < 0.01) correlations were observed between percentage of muscle, fat and bone in most of the primal cuts and that in the carcass side. The main saturated fatty acids (SFAs) identified were palmitic (16:0) and stearic acid (18:0), while oleic acid (18: 1, omega9) was the main unsaturated fatty acid (UFA) in the intermuscular fat from goat kids. There were significant (P < 0.05) differences between genotypes in the proportions of individual fatty acids. Adipose tissue from BS kids had significantly higher UFAs (mainly oleic acid) and thus had a significantly lower melting point compared to other genotypes. There were significantly higher proportions of palmitic acid (35%) in the adipose tissue from Capretto kids compared to that from Chevon kids (22%). The concentration of UFAs increased in the adipose tissue from Capretto to Chevon carcasses. (C) 2003 Elsevier Science B.V. All rights reserved.

Consumidor de mídias móveis : a influência do perfil do adotante na relação entre valor percebido e intenção de compra

O presente estudo tem por objetivo avaliar se o perfil do adotante de inovações altera a relação entre o Valor Percebido e a Intenção de Compra de mídias móveis (smartphones, tablets, ultrabooks e leitores de e-books). Trata-se de uma pesquisa quantitativa que busca explorar a relação estrutural entre as variáveis por meio de Modelagem de Equações Estruturais (SEM – Strutural Equation Modeling). O modelo de pesquisa proposto foi desenvolvido tendo como base a Teoria da Difusão da Inovação (TDI), a Teoria Unificada de Aceitação e Uso de Tecnologia (UTAUT), o Modelo de Aceitação de Tecnologia (TAM), o Modelo Baseado em Valor (VAM), o Modelo de Aceitação de Tecnologia pelo Consumidor (CAT) e o Modelo de Influência Social (IS). Para coletar os dados foi utilizada a técnica snowball sampling ou amostragem em bola de neve, forma de amostragem não probabilística utilizada em pesquisas sociais. Foi feito um levantamento (survey), distribuindo-se questionário disponibilizado pela rede social Facebook, a partir dos contatos do autorsolicitando-se que os respondentes replicassem em suas páginas pessoais o link da pesquisa, ampliando a amostra. A coleta dos dados foi realizada nos meses de setembro e outubro de 2013, obtendo-se um total de 362 questionários respondidos. O estudo apresentou um efeito significativo da variável Valor Percebido na Intenção de Compra (estatística t = 4,506; nível de significância de 1%), além de sustentar a influência moderadora do Perfil do Adotante sobre essa relação (estatística t = 4,066; nível de significância de 1%), apresentando alto impacto sobre a Intenção de Compra (f 2 = 0,582) e relevância preditiva moderada (q2 = 0,290). Entre as variáveis antecedentes relacionadas à adoção de tecnologia, não apresentaram efeito significativo sobre o Valor Percebido: a Facilidade de Uso Percebida, a Complexidade Percebida e o Risco Percebido. O modelo contribuiu significativamente para explicar a influência dos fatores que impactam o Valor Percebido (R2 = 51,7%) o efeito do Valor Percebido na Intenção de Compra (R2 = 49,1%) de equipamentos eletrônicos portáteis. O suporte da presumidade influência moderadora do Perfil do Adotante sobre a relação Valor Percebido e Intenção de Compra indica que as organizações devem conhecer melhor os consumidores desse tipo de equipamento móveis, segmentando e desenvolvendo ações alinhadas com cada perfil de adotante.

Efeitos do acompanhamento de analistas e da dupla listagem sobre o disclosure voluntário durante o processo de convergência ao padrão IFRS no Brasil

Objetivou-se com o presente trabalho, estudar os efeitos da convergência às normas internacionais de contabilidade (IFRS), da cobertura de analistas financeiros e da emissão de American Depositary Receipts - ADR, sobre o disclosure voluntário das empresas listadas na BM&FBOVESPA. Partindo-se da análise de 14 trabalhos acadêmicos, desenvolveu-se um índice de disclosure voluntário contendo um total de 38 itens, sendo 25 itens de natureza financeira, econômica e organizacional e 13 itens de natureza social e ambiental. O check list do índice desenvolvido foi aplicado sobre 1.406 documentos (notas explicativas e relatórios da administração, contendo 58,2 mil páginas), de uma amostra com 703 observações - ano, obtidas durante os anos de 2006 a 2013. Utilizando-se do teste de Wilcoxon, os resultados apontam incrementos estatisticamente significantes nos níveis de disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil, sendo mais significativos elementos de natureza econômica, financeira e organizacional do que os de natureza social e ambiental. Utilizando-se de modelos OLS robustos, aplicados sobre dados em painel desbalanceado, os resultados dos testes econométricos confirmaram parcialmente a hipótese de que o padrão IFRS contribuiu no desenvolvimento do disclosure voluntário das empresas com maior acompanhamento de analistas financeiros, porém, significativamente para as empresas que emitiram American Depositary Receipts (ADR) durante o período de convergência às normas internacionais de contabilidade. Os resultados são robustos e significativos quando controlados por variáveis representativas do tamanho (TAM), da rentabilidade (RENT), do endividamento (ALAV) e de auditoria de uma big – four (AUDI) como determinantes do disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil.

A utilização das praias como espaços de esporte e lazer : tensões entre o público e o privado

O presente estudo se propõe a investigar a relação estabelecida entre o Poder Público e a iniciativa privada na utilização das praias do município de Vila Velha/ES como espaços de esporte e lazer, analisando se e como as políticas formuladas para utilização das praias podem incidir no acesso do cidadão ao esporte e ao lazer, no período de 2009-2012. Trata-se de uma pesquisa de abordagem qualitativa, que utiliza como planos de pesquisa os estudos descritivo e explicativo. A realização do estudo ocorreu em etapas, constando de levantamento bibliográfico, coleta de dados documentais, inserção em campo e por fim, análise dos dados coletados, utilizando como meio a técnica de análise de conteúdo (BARDIN, 2009). Os resultados da pesquisa apontam que a Secretaria de Esportes e Lazer de Vila Velha/ES, através das políticas implementadas, não buscou garantir o acesso do cidadão ao esporte e ao lazer, considerando que as políticas adotadas não contemplam a gestão dos espaços públicos e das práticas de esporte e lazer. Além disso, as parcerias estabelecidas com a iniciativa privada não são institucionalizadas e não preveem o acesso livre e gratuito ao cidadão, comprometendo o direito previsto constitucionalmente no acesso ao esporte e ao lazer.

Dos movimentos sociais para o Estado : um estudo das carreiras dos ativistas ambientais no Espírito Santo

A dissertação problematiza as relações entre movimentos sociais e Estado no Brasil contemporâneo, dando enfoque à entrada de lideranças de movimentos para órgãos públicos, por meio da ocupação de cargos de confiança e comissionados. Esta mudança no local de atuação, que pode ser compreendida como “trânsito” (da sociedade civil para o Estado) ou do ponto de vista da transformação de papéis (de desafiantes a membros da polity), repercute sobre o campo do ativismo em questão, sobre as decisões e políticas dos órgãos públicos envolvidos, assim como sobre o próprio ativista. Tendo em vista essa discussão, estabelecemos como objeto de atenção os impactos promovidos no nível individual, tendo como objetivo investigar e analisar as transformações processadas nas dimensões objetivas e subjetivas de carreiras de lideranças ativistas que adentraram o Estado por meio da ocupação de cargos. Assim, foi realizado um estudo das carreiras ativistas de seis lideranças reconhecidas por terem atuado em um campo específico de militância no Espírito Santo – o campo ambiental – e que ocuparam cargos em órgãos públicos. A metodologia utilizada foi qualitativa, e os dados foram coletados em entrevistas semiestruturadas e em profundidade com as lideranças e em pesquisa em outras fontes, como páginas de internet e materiais cedidos pelos próprios entrevistados. As análises foram instrumentalizadas teoricamente pela sociologia das carreiras militantes, por meio da qual buscamos reconstruir itinerários objetivos e aspectos subjetivos da atuação política das lideranças. Os resultados revelam que, na maioria dos casos estudados, a entrada para o Estado não foi acompanhada do desengajamento em relação ao ativismo desenvolvido em organizações e lutas ambientalistas; e que é recorrente a conciliação (e por vezes a articulação) de ambos. Todavia, a dupla atuação no movimento e no Estado foi permeada por tensões, levando algumas vezes a conflitos e rupturas. O trabalho permite concluir que, mesmo para os que se mantiveram ativistas em movimentos ambientais, houve impactos decorrentes da atuação em órgãos públicos sobre suas carreiras objetivas e subjetivas, sendo notável uma mudança na visão e na relação com o Estado, compreendido como lugar onde é possível “gerar contribuições”.

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.

«Corruption» and social and economic criminal law: criminology, criminal policy, political science and law&economics - a new idea about criminal liability of legal entities

Abstract: If we think there is a significant number of legal offshore in the globalized world, then there is not even a global consensus about what «corruption» is. The «illegal corruption» in a country may be legal in another. Moreover, the great global corruption is above the law or above democratic States. And not all democratic States are «Rule of Law». Therefore, the solution is global earlier in time and space law, democratic, free and true law. While the human being does not reach a consensus of what «corruption» really is, the discussion will not go further than a caricature. One of the other problems about «corruption» is that it is very difficult to establish the imputation of crimes, including «corruption» (v.g. Portugal) on some «companies», corporations. We have a juridical problem in the composition of the art. 11. of the Portuguese Penal Code.

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.