IDENTIFYING ETHICAL DILEMMAS OF PORTUGUESE CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but it is also strongly influenced by their professional group and society. This paper focuses in real situations as they are experienced by individuals in their day-to-day professional life. The data were collected using opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by Portuguese Chartered Account (TOC), thus promoting a large debate about the way the TOC can help to create a better society and consequently legitimating their existence as a professional organization of public interest. More than ever, understanding professionals’ behavior in their real context is essential for to build a culture conducive to the ethical development of society, and to ensure, at the same time, the desirable business sustainability. This study gives a broaden description of ethics dilemmas faced by chartered accounts and shows some inefficiency in the ethical control system made by professional bodies.

Use of performance information by local politicians: a field study in the Portuguese context.

This paper seeks to investigate the use of performance information by politicians and whether the institutional reforms on performance management (PM) have been operationalized by local politicians. Differences on the policy field and the organizational context have been analyzed. Our goal is contribute to knowledge on PM in the political sphere and understand the different responses of politicians to government change initiatives (mainly coercive pressures). Our findings show that local politicians support the notion that greater attention should be devoted to the use of performance information on the evaluation process. Nevertheless they are very skeptic in relation to effective execution of government reforms. There is an internal culture where agencies are embedded, strongly influenced by the high degree of politicisation among senior managers, that lead politicians to be more concerned about personal opinions and informal performance information rather than to use more sophisticated information (output and outcome measures). The institutional approach helps us to identify political responses to institutional pressures and understand the reasons for a reduced use in the Portuguese context.

Stability, sustainability and viability of the Portuguese Football Federation

Purpose: to evaluate and study the viability, stability and the ability of the Portuguese Football Federation (PFF) to generate sustained profits. Methodology: Data were collected based on the Audit Reports of the institution during 2012-2014 and a financial and economic analysis was performed in order to establish some indicators of solvability, profitability and financial balance. Findings: It exists a lack of consistency in managing the profits obtained. We can also suggest that should be given a greater interest to the management of their own intangible assets, as brand management, for example. Practical implications: By making known to leaders and managers of this type of institutions that exists a link between participation in international championships and increase of their profitability may encourage them to better managing these cash inputs in order to decrease the dependence of Governmental financing. We also found that the management of their own intangible assets, as brand management, for example, could probably add more positive financial results.

Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley’s framework

Purpose/objectives: This paper seeks to investigate whether performance management (PM) framework adopted in Portuguese local government (PLG) fit the Otley’s PM framework (1999). In particularly, the research questions are (1) whether PM framework adopted in PLG (SIADAP) fit the Otley´s framework, and (2) how local politicians (aldermen) see the operation of performance management systems (PMS) in PLG (focusing on the goal-setting process and incentive and reward structures). Theoretical positioning/contributions: With this paper we intend to contribute to literature on how the Otley’s PM framework can guide empirical research about the operation of PMS. In particular, the paper contributes to understand the fit between PMS implemented in PLG and the Otley´s PM framework. The analysis of this fit can be a good contribution to understand if PMS are used in PLG as a management tool or as a strategic response to external pressures (based on interviews conducted to aldermen). We believe that the Otley’s PM framework, as well as the extended PM framework presented by Ferreira and Otley (2009), can provide a useful research tool to understand the operation of PMS in PLG. Research method: The first research question is the central issue in this paper and is analyzed based on the main reforms introduced by Portuguese government on PM of public organizations (like municipalities). On the other hand, interviews conducted on three larger Portuguese municipalities (Oporto, Braga, and Matosinhos) show how aldermen see the operation of PMS in PLG, highlighting the goals setting process with targets associated and the existing of incentive and reward structures linked with performance. Findings: Generally we find that formal and regulated PM frameworks in PLG fit the main issues of the Otley’s PM framework. However, regarding the aldermen perceptions about PMS in practice we find a gap between theory and practice, especially regarding difficulties associated with the lack of a culture of goals and targets setting and the lack of incentive and reward structures linked with performance.

Financial Risk Analysis of Portuguese Textile and Tourism Companies

Textile and tourism sectors are two important industries in the Portuguese economy. However, its high exposure to both internal and international economic volatility make the companies operating in these economic sectors particularly vulnerable to economic crises, such as the ones which have been impacting Portugal and the European Union. The objective of this paper is to evaluate and understand the impact of size and age on the financial health of textile and tourism companies, measured by economic indices. An empirical based model is proposed. Its implications are derived and tested on a sample of 4061 Portuguese companies from textile and tourism sectors, during the period 2005-2009. The findings suggest that age has a major impact on the risk of failure, rather than size. Whereas the effect of age is generally positive regarding the financial health of the company, the effect of size is less clear and ultimately depends on the age of the company.

The Impact of the European Parliament in the Portuguese MEPs

Os estudiosos da União Europeia argumentam que o processo de integração é incentivado pelas elites que, nas diferentes instituições europeias, vão orientando a sua lealdade em direcção a Bruxelas. Contudo, não existem muitos estudos que corroborem este argumento. Neste artigo, proponho-me contribuir para o debate teórico. Analisando o comportamento dos deputados Portugueses quando votam nas sessões parlamentares do Parlamento Europeu, em Estrasburgo, vou mostrar como eles têm vindo a mudar o seu posicionamento político ao longo dos tempos. Enquanto em 1986, votavam maioritariamente com a direita quando discordavam do seu grupo parlamentar, em 1994/95 já existe um equilíbrio entre direita e esquerda.

Social exclusion: practice and fear of exile (degredo) in Portuguese history

Vejo a sociedade portuguesa como sendo naturalmente inclusiva. Quero dizer que esta parece ser uma tendência mais forte do que, por exemplo, no meu país, nos Estados Unidos da América. Isto poderá explicar porque o degredo era eficaz e era muito temido. Dá para entender também os longos períodos de degredo em substituição de pena capital em Portugal. Segundo as estimativas do autor, pelo menos 50,000 portugueses foram deslocados para dentro e fora de Portugal continental entre 1550-1755. O número era muito significativo na segunda metade do século XVIII. O número dos degredados foi ainda maior no século XIX.

D. José da Costa Nunes - A Patriarch who cared for more than souls: A case of caesaro-papism in Portuguese India, 1942-1953

É pouco conhecido que durante vários séculos e até ao fim do colonialismo português no Oriente seguiu-se a prática de enviar bispos açorianos. Eram brancos e não tinham outra língia e cultura que não fossem portuguesas. Eram critérios suficientes para serem preferidos a candidatos asiáticos mesmo com formação superior e conhecedores das línguas e culturas dos seus povos. Desconfiava-se da sua lealdade e patriotismo. Isto era particularmente crucial quando se iniciaram movimentos independentistas na Ásia. D. José da Costa Nunes é estudado neste ensaio como um paradigma desta política colonial.

Portuguese india, the Politics of Print and a Questionable Modernity

Este artigo-recensão do livro da Dra. Rochelle Pinto, Between Empires: Print and Politics in Goa, Oxford University Press, New Delhi, 2007, pp. 209 analisa este excelente estudo das implicações modernistas da imprensa na Índia Portuguesa. A autora distingue a modernidade da peninsula imbérica da modernidade inglesa. Salienta a diferença entre as duas modernidades. O que parece ser de pouco valor neste estudos é a tendência orientalista que os jovens investigadores são forçados a assumir: passa pela adoração pelos autores euro-americanos, subalternizando ou quase ignorando os estudos mais competentes dos investigadores orientais. Este complexo da inferioridade poderá levar ainda muito tempo para ser ultrapassada.

The Portuguese in Goa

A identidade de qualquer povo resulta de um longo processo e de variadas heranças históricas. Muitos factores e agentes intervem neste processo, e quase a grande maioria deles não são da sua escolha. Não é muito diferente daquilo que acontece com os indíviduos: não escolhemos os nossos pais nem o país do nosso nascimento. A identidade dos goeses já vem de longe, e os cinco séculos da presença portuguesa deixaram também a sua marca que nem todos os goeses avaliam da mesma maneira.

Preliminary Validation of the Portuguese Version of the Eating Inventory for Athletes

The field of eating disorders among athletes has recently been Preliminary Validation of the Portuguese Version of the Eating Inventory for Athletes Palmeira, A.L.(1); Veloso, S.(1); Falcão, M.J.(1); and Dosil, J.(2) Table 2. Exploratory Factor Analysis and Cronbach’s Alpha the focus of several publications, reflecting a growing field of interest and research (Dosil, 2008). Some sports demand a strict compliance to restrictive diets at different times of the competitive season, while others like, some types of gymnastics emphasize the thinness of the athletes. Hence there is a need to develop sound measures to evaluate the athletes eating habits and possible eating disorders. The Cuestionario de Hábitos Alimentarios del Deportista (CHAD), is one of these measures. It comprises 5 dimensions: i) Weight Gain Anxiety (e.g. If I eat too much I regret it afterwards; 12 items); ii) Body Image Worries (e.g., I’m always thinking about my body; 6 items,); iii) Irritability (e.g., If the coach speaks about weight matters, I feel anxious; 7 items); iv) Satisfaction/Dissatisfaction with Body Image (e.g., I’m satisfied with my appearance; 5 items); and v) Dieting (e.g., When the season ends, I keep practicing so that I don’t gain weight, 4 items).

Confirmatory Factor Analysis of the Behavioural Regulation in Exercise Questionnaire – Portuguese Version

Exercise constitutes one of the pillars of a healthy lifestyle (USDHHS, 1996). Paradoxically, more than 40% of Europeans are sedentary (Eurobarometer 213, 2004), although some interventions, at both community and individual levels, have been established to improve this situation. Some of these interventions are based on Self-Determination Theory (SDT: Deci & Ryan, 1985), which state that more internalized types of behaviour regulation lead to feelings of selfdetermination in one’s chosen activities and, consequently, to greater likelihood of behavioural adherence. Today, SDT is one of the most popular approaches to the study of exercise, thus the cross-cultural validation of instruments that can measure its constructs is a necessary step to further advance in the study of exercise motivation.

What factors of satisfaction and motivation are affecting the development of the academic career in Portuguese higher education institutions?

An important constituent group and a key resource of higher education institutions (HEIs) is the faculty or academic staff. The centrality of the faculty role makes it a primary sculptor of institutional culture and has implications for the quality of the institution and therefore has a major role in achieving the objectives of the institution. Demand for academic staff in higher education has been increasing and may be expected to continue to increase. Moreover the performance of academic staff as teachers and researchers determines much of the student satisfaction and has an impact on student learning. There are many factors that serve to undermine the commitment of academics to their institutions and careers. Job satisfaction is important in revitalizing staff motivation and in keeping their enthusiasm alive. Well motivated academic staff can, with appropriate support, build a national and international reputation for themselves and the institution in the professional areas, in research and in publishing. This paper aims to identify the issues and their impacts on academic staff job satisfaction and motivation within Portuguese higher education institutions reporting an ongoing study financed by the European Union through the Portuguese Foundation for Science and Technology.

Scenario Planning and Evaluation of Pricing Strategies in the Portuguese Bulk LPG Market

Portugal has the largest LPG (Liquefied Petroleum Gas) share of primary energy demand in the EU (about 5%). Due to the increasing international cost of LPG in the last years and the high price sensitivity of the consumers the preference for substitute energy sources in new and existing consumers has been increasing. To select the kind of energy, some consumer estimate and compare the total costs while others follow agents (equipment sellers) recommendations. It takes time to build agents perception about the most advantageous source of energy, which is seen as an important resource that drives client resource accumulation and retention. Marketing strategies have to take into consideration some market dynamic effects derived from the accumulation and depletion of these resources. A simple system dynamics model was built, combined with Economic Value Added framework, to evaluate some pricing strategies under different scenarios of LPG international cost.