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The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.

The paper conducts a content analysis of the risk and risk management sections included in the management reports and the notes of the annual reports of Portuguese commercial banks, for the years 2007, 2010 and 2013.

Findings show that theoretical frameworks underpinned in agency and legitimacy theories continue to provide valid explanations for risk reporting by Portuguese banks. More specifically, findings indicate that agency costs, public visibility and reputation are crucial drivers of risk reporting. Findings also indicate that younger banks with lower risk management skills use risk reporting either as an informational process or as a channel to manage organizational legitimacy.

The content analysis does not allow readily for in-depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. Additionally, not all banks disclose information on corporate governance-related variables that could also influence risk reporting.

The current research setting has never been studied hitherto. In this sense, this study seems to be of great relevance given the scarcity of literature on the subject in Portugal.

This paper’s main aim is to check the mediating effect of supply chain memory in the relationship between using digital technologies and both supply chain resilience and robustness. In addition, the impact of the COVID-19 disruption was tested as a moderator of the impact of supply chain memory on supply chain resilience and robustness.

Altogether, 257 supply chain managers answered the questionnaire, and data were analysed through structural equation modelling.

This paper contributes to theory and practice by demonstrating that the experience, familiarity and knowledge to deal with disruptions partially mediate the relationship between digital technologies, resilience and robustness. Moreover, our results show that memory is less efficient for the supply chain to maintain an acceptable level of performance in case of a new extreme disruptive event like COVID-19. The full model was able to explain 36.90% of supply chain memory, 41.58% of supply chain resilience and 46.21% of supply chain robustness.

The study helps to understand how to develop supply chain memory, positioning digital technologies as an antecedent of it. The impact of supply chain memory on supply chain resilience and robustness is proved. Knowledge about the impact of industry 4.0 technologies on disruption management is quantitatively improved. It demonstrates that digital technologies impact resilience and robustness mainly through supply chain memory. The study proves that supply chain memory is less efficient for the chain remains effective when a non-routine disruptive event occurs, but it is still imperative to recover from it.

This paper aims to assess the risk reporting practices extent to which firm’s and corporate governance characteristics explain risk-related disclosures (RRD) motivations across two European Latin countries (Portugal and Spain). Moreover, drawn on elements of agency, legitimacy, resources-based perspectives and institutional theory, this study also intends to assess whether the influence of corporate governance mechanisms on risk reporting is mediated by strategic/institutional legitimacy interests.

From a sample of 60 non-finance Portuguese and Spanish companies with securities traded on the Euronext Lisbon stock exchange market and on the Madrid stock exchange market, respectively, at December, 2011, the Corporate Governance reports and the “risk/risk management” sections of the Management reports included on consolidated annual reports for 2011 were manually content analysed, according to prior literature. Further, multiple linear regressions were used to assess the potential relationships between corporate governance mechanisms and risk reporting. The paper’s theoretical framework draws on elements of agency, legitimacy, resources-based perspectives and institutional theory. To understand the risk reporting practices of Portuguese and Spanish non-finance listed companies, the paper conducts a content analysis of 60 consolidated annual reports for 2011.

Results indicate that visible companies, operating in a country with a weaker legal environment, and during periods of financial distress disclose more discretionary RRD, basically to contextualize their negative outcomes. Some corporate governance mechanisms were crucial to improve risk information.

The paper goes beyond prior literature work and assesses whether the theoretical framework grounded on agency, legitimacy, resources-based perspective and institutional theory is suitable in explaining RRD in an under-researched setting (European Latin countries, such as Portugal and Spain, with low agency costs and different corporate governance models). Moreover, the analysis embraces a wider and homogeneous range of internal and external corporate governance mechanisms and uses a period in which both countries were severely affected by a sovereign debt crisis with negative impacts on company’s liquidity and financial risks. A research setting like this has not been studied hitherto.

This study aims to evaluate the impact of country culture, represented by Hofstede cultural dimensions, in the adoption of Brazilian mobile banking services.

Based on the replication of a theoretical model previously tested in Mozambique (Africa) that combines the extended version of the unified theory of acceptance and use of technology (UTAUT2) with the five Hofstede cultural dimensions, this study tested that model in another emerging country, Brazil, using partial least squares (PLS) as a modeling method.

Replication showed that the cultural dimensions do not present strong significance in the moderation of the use of mobile banking. In fact, out of the five dimensions tested, three were not significant and two showed weak significance (p < 0.10): collectivism and short-term orientation. Those results, contrasting with that one presented by Baptista and Oliveira (2015), made sense under Ajzen’s theory (1991) – the TPB, leading to the conclusion that the moderation of cultural dimensions on behavior use is not applicable.

The authors concluded that the tested model may not be adherent, finding a theoretical gap to be explored in future studies: the moderation of the behavioral intention by cultural variables proposed by Hofstede. That finding supported the proposition of a new theoretical model, which considers the moderation of cultural dimensions in another place: behavioral intention to use mobile banking instead of the behavior use, as proposed by Baptista and Oliveira (2015). So, based on the research results and based on some authors cited in this study (Choi et al., 2014; Chou, 2013; Srite and Karahanna, 2006), it is proposed to insert Hofstede cultural variables as moderators of independent variables on the behavioral intention.

The purpose of this paper is to evaluate the optimization of high hydrostatic pressure (HHP) processing for the microbial inactivation on low-sodium sliced vacuum-packaged turkey breast supplemented with a natural antimicrobial compound (carvacrol).

A response surface methodology was used to model and describe the effects of different pressures (200–650 MPa) and holding times (30–300 s) during HHP processing of low-salt ready-to-eat turkey breast supplemented with 200 mg/kg of carvacrol on survival of the target pathogen (Listeria sp.) and spoilage microflora and on the quality attributes, including pH, syneresis, CIE color and lipid oxidation.

The HHP parameters influenced (p<0.05) the lethality rates and syneresis but did not affect the pH values and lipid oxidation of the products evaluated. According to the required performance criteria for Listeria post-lethality treatment, a treatment at 600 MPa/180 s (at 25°C) appears to be suitable for the studied low-sodium product. The HHP bacterial inactivation effects can notably be potentiated via the presence of carvacrol, and is useful at sensory acceptable sub-inhibitory levels.

This study shows that combined HHP plus additives may produce similar safety and shelf-life extension effects with mild HHP treatments, creating a global increase in the quality of HHP-processed food in addition to reducing costs on equipment maintenance and increasing industry productivity.

This study aims to describe, synthesise and clarify the findings of published studies on individual continuance intention to use an information system (IS), considering the fact that the number of studies in the continuance intention context are growing exponentially and cover several different subjects.

The research uses meta- and weight analysis by taking 115 empirical studies from continuance intention to use an IS. The data are presented in different views using significant and non-significant relationships from all the studies. Furthermore, it uses hierarchical linear meta-analysis to analyse potential moderators that can influence continuance intention.

The results reveal that affective commitment, attitude, satisfaction, hedonic value and flow are the best predictors of continuance intention to use an IS. Sample size, individualism, uncertainty avoidance and long-term orientation moderate the relationship of perceived usefulness on continuance intention. Power distance, masculinity and indulgence moderate relationship satisfaction on continuance intention.

The results reveal that continuance intention to use an IS has been studied in different countries, with different cultures; therefore, IS providers should have diversified managing strategies, to ensure the satisfaction of users and long-term usage of their IS.

The study provides a systematic overview of the most relevant variables used in the literature, including a temporal analysis of the theoretical models, highlighting the evolution of the constructs and presents a moderation analysis.

By extending the service robot acceptance model (sRAM), this study aims to explore and enhance the acceptance of chatbots. The study considered functional, relational, social, user and gratification elements in determining the acceptance of chatbots.

By using the purposive sampling technique, data of 321 service customers, gathered from millennials through a questionnaire and subsequent PLS-SEM modeling, was applied for hypotheses testing.

Findings revealed that the functional elements, perceived usefulness and perceived ease of use affect acceptance of chatbots. However, in social elements, only perceived social interactivity affects the acceptance of chatbots. Moreover, both user and gratification elements (hedonic motivation and symbolic motivation) significantly influence the acceptance of chatbots. Lastly, trust is the only contributing factor for the acceptance of chatbots in the relational elements.

The study extends the literature related to chatbots and offers several guidelines to the service industry to effectively employ chatbots.

This is one of the first studies that used newly developed sRAM in determining chatbot acceptance. Moreover, the study extended the sRAM by adding user and gratification elements and privacy concerns as originally sRAM model was limited to functional, relational and social elements.

This paper aims to disseminate the results of research aiming to identify the prevalence of dysphagia and related clinical factors in nursing home residents.

A cross-sectional descriptive study was developed, including 99 residents in five nursing homes. A sociodemographic questionnaire and the Gugging Swallowing Screen for dysphagia screening were used for data collection.

The prevalence of dysphagia was 59.59%. A significant correlation was found between dysphagia and worse scores for fall risk, pressure ulcer, level of independence for activities of daily living and cognitive functioning.

Results should be interpreted carefully due to sample size and specific country context. A larger sample must be achieved in further research.

Nurses must receive proper training to perform systematic dysphagia screening, and it should be considered, given the high prevalence, the inclusion of professionals specially trained for rehabilitating dysphagic residents in nursing home teams.

The social and economic burden of dysphagia, in addition to all the implications on the person’s quality of life, requires a differentiated focus on this issue by nursing home managers.

Nursing homes have nurses providing health care; however, trained professionals for dysphagia treatment commonly are not. These results highlight the importance of systematic screening for dysphagia in all residents, thus promoting timely intervention to prevent respiratory and nutritional complications.

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

This study aims to design and empirically test a model where autonomy affects partnership (PT) and entrepreneurial orientation (EO), which in turn improves competitive aggressiveness (CA), market orientation (MO) and PT; to verify the impact of CA on MO and PT; and to determine to what extent MO mediates the EO–PT relationship.

The authors used a quantitative approach to test 101 Brazilian firms from different sectors, analyzed by structural equation modeling using the partial least squares–structural equation modeling.

Results show that autonomy improves EO and PT. EO positively affects CA, MO and PT. CA impacts MO positively, and MO mediates the EO–PT relationship, although it reduces the possibility of PT.

Although 101 firms could be a “small sample,” the authors validated it according to Hair et al. (2009) and Chin et al. (2003). Their first contribution is to extend the works relating to EO and PT by showing the positive effects of autonomy on EO and PT. Second, to show the mediating effect of MO on the EO–PT relationship. Finally, they draw attention to how firms with EO improve CA, MO and PT; and CA boost MO. Thus, to generalize EO research internationally, like in the emergent markets.

Although EO has attracted significant attention to entrepreneurship research, it is not clear how autonomy impacts a firm's EO and PT, considering the mediating effect of MO on the EO–PT relationship; if EO influences CA and MO, and the impact of CA on MO and PT.