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This study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.

Specifically, this study assesses whether economic and institutional conditions explain CSR disclosure strategies used by 30 listed and unlisted banks from six countries in the context of the recent 2007/2008 global financial crisis. The annual reports and social responsibility reports of the largest banks in Canada, the UK, France, Italy, Spain and Portugal were content analyzed.

The findings suggest that economic factors do not influence CSR disclosure. Institutional factors associated with the legal environment, industry self-regulation and the organization’s commitments in maintaining a dialogue with relevant stakeholders are crucial elements in explaining CSR reporting. Consistent with the Dillard et al.’s (2004) model, CSR disclosure by banks not only stems from institutional legitimacy processes, but also from strategic ones.

The findings highlight the importance of CSR regulation to properly monitor manager’s’ opportunistic use of CSR information and regulate the assurance activities (regarding standards, their profession or even the scope of assurance) to guarantee the proper credibility reliability of CSR information.

The study makes two major contributions. First, it extends and modifies the model used by Chih et al. (2010). Second, drawn on the new institutional sociology, this study develops a theoretical framework that combines the multilevel model of the dynamic process of institutionalization, transposition and deinstitutionalization of organizational practices developed by Dillard et al. (2004) with Campbell’s (2007) theoretical framework of socially responsible behavior. This theoretical framework incorporates a more inclusive social context, aligned with a more comprehensive sociology-based institutional theory (Dillard et al., 2004; Campbell, 2007), which has never been used in the CSR reporting literature hitherto.

The purpose of this paper is twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets of Portuguese dairy farms after the adoption of the Portuguese Accounting Standardization System. Second, it presents an innovative valuation model to assess the fair value of dairy herds.

The paper conducts a multiple case study at dairy farms in the central region of Portugal which had adopted the new Accounting Standardization System. Data were captured through interviews to assess how dairy farms were using the new valuation criteria required by this recent accounting frame of reference. A proposal for a model to measure fair value is presented.

Main findings indicate that market values for dairy production animals are inconsistent, reducing financial information comparability levels. To solve these problems, the authors propose a new model to assess fair value based on the net present value (NPV) of future cash-flows. This is a possible method to measure bovines that are in a breeding stage and it will assure the comparability of financial statements among dairy farms.

The study is confined to one case study and one country, not allowing generalization.

Results indicate the need to harmonize one possible method for measuring cattle that are in a breeding stage. In order to overcome these shortcomings, a model was designed to calculate the fair value of dairy production based on the NPV of future economic benefits.

The purpose of this paper is to investigate the mineral content of seven Brazilian infant dairy product categories (petit Suisse cheeses, fermented milks, yogurts, fermented dairy beverage, dairy dessert, Requeijão cremoso spreadable cheese and UHT dairy beverages) and estimate their contribution to daily intake.

The composition of major (Ca, K, Mg, and Na) and trace (Pb, Cd, Cu and Mn) minerals was determined using Inductively Coupled Plasma Optical Emission Spectrometry. Furthermore, a comparative analysis of the mineral levels with the Reference Daily Intake (RDI) at different child development stages was carried out.

High Ca levels were observed in petit Suisse (3.44±1.66 mg g⁻¹), dairy dessert (3.88±0.02 mg g⁻¹) and Requeijão cremoso (4.14±0.07 mg g⁻¹). Dairy dessert presented the highest K level (2.57±0.07 mg g⁻¹), while the Requeijão cremoso presented the highest Na content (4.78±0.10 mg g⁻¹), and both products had the highest Mg contents (238.55±16.27 and 197.39±5.18 µg g⁻¹, respectively). Trace elements (Cd, Cu, Mn and Pb) were below the limit of detection for all commercial dairy foods. Among food products analyzed, petit Suisse cheese and dairy dessert can be considered good sources of calcium, while Requeijão cremoso is high in both calcium and sodium.

This study is the first to analyze the mineral levels of several Brazilian infant dairy foods and the daily intake contribution during important child development stages. These findings provide valuable guidance for researchers and practitioners trying to develop healthy and nutritious dairy products for infants and children.

This article aims to explain the transfer of training model used in the training of human resources within organizations and its possibilities for the mandatory internship (MI) in sport science (SS) higher education.

A review that argues the concept of transfer of learning, the model of factors that affect the transfer of training and its evolution was undertaken.

The possibilities and implications of thinking about the MI in the SS undergraduate courses are listed based on the transfer of learning and of training model. It is concluded that different factors such as the students' characteristics, the characteristics of the different spaces of SS professional's intervention, the evaluation, the academic and technical supervisors, the host organization and peers, as well as other elements of the transfer of training model, are important to develop the MI at the SS undergraduate courses.

The consideration of this model of factors could be relevant to improve the teaching and learning processes within the MI at the SS undergraduate courses.

Drawn on social psychology theory of impression management (IM), the purpose of this paper is to assess the way Portuguese managers build their narratives in chairman’s statement (CS) to manage stakeholders’ perceptions on corporate image, in a period of time of scarce resources.

The paper’s theoretical framework draws on elements of social psychology theory of IM developed by Leary and Kowalski (1990). Through the use of the two-component model of IM (impression motivation and impression construction) the 45 CSs of Portuguese non-finance companies were content analysed to understand how managers build their voluntary communication strategies.

Results indicate that organisational outcome does not influence the adoption of IM strategies. But public visibility and consumer proximity are crucial factors in explaining them. Larger companies with high consumer proximity present themselves in a favourable way, but consistent with an overall reading of the annual report. These companies show a higher level of verbosity, consistent to the argument of retrospective rationality.

The present study goes beyond Merkl-Davies et al. (2011) work and obtains insightful knowledge on the influence of goal relevance of impression in three different perspectives: company’s public visibility, company’s dependency from debtholders, and consumer proximity. Moreover, the analysis uses a period of scarce resources and a European Latin country, with no tradition in publishing CSs, but that recently has changed its financial reporting practices from an institutional code-law logic to an institutional common-law logic. A research setting like this has not been studied hitherto.

This study aims to propose a model to examine the relationship between authentic leadership (AL), civility and burnout among health-care employees. This model proposes that civility mediates the relationship between AL and burnout.

Data were collected from 360 (72% response rate) registered health-care employees working in two large public hospital centers in Lisbon, Portugal. The sample was predominantly female (79.4%). The instruments used to measure the variables were the AL inventory, workplace civility scale and Maslach Burnout Inventory-General Survey. Hayes’ PROCESS macro for mediation analysis in SPSS was used to test the hypothesized model.

The results suggest that AL has a positive direct effect on civility, adding to the negative effect of the aforementioned variables on burnout. Furthermore, civility was found to have a mediating effect on AL and burnout.

This study may be useful for hospital management and the health-care sector as a whole, underlining the importance of AL and civility in preventing detrimental effects of burnout among health-care employees.

Considering that mainstream literature on AL mainly focuses on nurses, there is a scarcity of literature integrating the relationship between AL, civility and burnout among a wide range of occupational groups in the health-care sector. Furthermore, the research model has not been previously introduced when considering the mediating role of civility in the relationship between AL and burnout.

Este estudio propone un modelo para examinar la relación entre el liderazgo auténtico, la civilidad y el burnout entre los trabajadores de la salud. Este modelo plantea que la civilidad media la relación entre el liderazgo auténtico y el burnout.

Se recopilaron datos de 360 trabajadores de salud registrados (tasa de respuesta del 72%) que trabajan en dos grandes centros hospitalarios públicos en Lisboa, Portugal. La muestra fue predominantemente femenina (79,4%). Los instrumentos utilizados para medir las variables fueron el Inventario de Liderazgo Auténtico, la Escala de Civilidad de Trabajo y el Inventario de Burnout de Maslach. Se utilizó el macroproceso de Hayes para el análisis de mediación en SPSS para probar el modelo hipotetizado.

Los resultados sugieren que el liderazgo auténtico tiene un efecto directo positivo en la civilidad, sumándose al efecto negativo de las variables mencionadas anteriormente en el burnout. Además, se encontró que la civilidad tiene un efecto mediador en el liderazgo auténtico y el burnout.

Este estudio puede ser útil para la gestión hospitalaria y el sector de la salud en su conjunto, destacando la importancia del liderazgo auténtico y la civilidad para prevenir los efectos perjudiciales del burnout entre los trabajadores de la salud.

Dado que la literatura predominante sobre el liderazgo auténtico se centra principalmente en las enfermeras, existe una escasez de literatura que integre la relación entre el liderazgo auténtico, civilidad y el burnout en una amplia gama de grupos ocupacionales en el sector de la salud. Además, el modelo de investigación no se ha presentado previamente al considerar el papel mediador de la civilidad en la relación entre el liderazgo auténtico y el burnout.

O presente estudo propõe um modelo para análise da relação entre liderança autêntica, civilidade e burnout entre profissionais de saúde. O modelo propõe civilidade como mediadora na relação entre liderança autêntica e burnout.

Os dados foram recolhidos de 360 (com taxa de resposta de 72%) funcionários registados do sistema de saúde em dois centros hospitalares de Lisboa, Portugal. A amostra foi predominantemente feminina (79,4%). Os instrumentos usados para medir as variáveis foram Authentic Leadership Inventory, Escala de Civilidade no Trabalho e Maslach Burnout Inventory-General Survey. O modelo proposto foi testado fazendo uso da macro Hayes PROCESS para análise de mediação no SPSS.

Os resultados sugerem que a liderança autêntica tem um efeito positivo direto na civilidade, além do efeito negativo no burnout. Adicionalmente, verificou-se um efeito mediador da variável civilidade nas variáveis liderança autêntica e burnout.

Este estudo pode ser útil a administradores hospitalares e gestores no sector da saúde em geral, sublinhando a importância da liderança autêntica e civilidade na prevenção dos efeitos prejudiciais do burnout em profissionais de saúde.

Considerando que a literatura prevalente sobre liderança autêntica foca maioritariamente enfermeiros, existe uma escassez de estudos que integram liderança autêntica, civilidade e burnout num amplo espetro de grupos profissionais no setor da saúde. Adicionalmente, o modelo de investigação considerando o papel mediador da civilidade na relação entre liderança autêntica e burnout não foi introduzido.

The purpose of this study is to evaluate the chemical composition of unripe banana flour from Southeast Brazil and verify its nutritional, physiological and biochemical properties in adult Wistar rats.

Analysis of soluble solids, titratable acidity, pH, moisture, ash, lipids, proteins, carbohydrate, resistant and total starch and energy was obtained. In all, 18 male Wistar rats were given different concentrations of unripe banana flour (0, 10 and 20 per cent) and these assessments were performed: feed, caloric and water intake; weight gain; coefficient of food efficiency; weight of organs; body, tibia and femur length; total mineral of bones; and biochemistry of blood, hepatic fluids and feces.

Unripe banana flour showed a potential for weight control as well as increased fecal cholesterol excretion. These results showed the potential of unripe banana flour for obesity treatment and lipid excretion. Nevertheless, plasma triacylglycerol levels increased in the animals that received the largest amount of banana flour (20 per cent w/w), possibly because of the large amount of resistant starch in the flour, indicating the need for additional studies to confirm the mechanisms responsible for this increase.

Unripe banana flour may promote beneficial health effects (such as weight control and increased elimination of cholesterol in feces); however, the large amount of resistant starch present may be responsible for an increase in blood triacyglycerol.

Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work together unveiling the relationships and tensions amongst the Simons’ levers.

This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32 interviews, visits to the company and internal documentation.

At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary controls showed a consistent reinforcement that push the organization in a single direction. Signs of some countervailing reinforcement between these pairs were also detected, creating tensions. This in general shows that innovation can be weighed against the necessity of goal achievement taking place within fields in which the company can exploit the effort developed.

This study documents the collective use of controls in a context in which innovation is needed and how the combination of the levers of control with their inner workings and tensions allow the company to have a corporate environment of innovation that is friendly.

The purpose of this paper is to improve decision quality, and therefore project and portfolio success, by testing the influence of different visual representations of interdependency data in a simulated decision experiment. A network mapping approach to visualize project interdependencies is introduced and compared with matrix and tabular displays.

A simulated decision task in a controlled classroom setting tested five hypotheses though a sample of 480 experiments.

The type of data representation used is associated with differing levels of decision quality, and the use of network mapping displays is aligned with the best results.

The findings are limited as this experiment-based study presented a simplified decision scenario and involved students rather than practicing managers. The findings are best interpreted in combination with organization-based research.

The findings of this study suggest that visual data displays, particularly network mapping displays, can provide benefits and improve project portfolio decision quality. Managers may draw upon this study to design ways to include visual data representations in their project portfolio management decision processes.

This study uses experimentation to complement organization-based studies to better understand the influence of different methods of visualizing data and managing interdependencies between projects. This research provides an important contribution to meet the acknowledged need for better tools to understand and manage project interdependencies.

The purpose of this study is to examine how a group of special companies, i.e. highly acknowledged and awarded ones operating in Brazil handle the gender issue.

This investigation relies on historical analysis by addressing essentially a surface-level indicator (i.e. gender preferences). Rather, this study is grounded on data from the companies that were awarded as one of the best organizations to work for in Brazil by Época-Great Place to Work® Institute and Guia Você S/A lists (between 2012 and 2016). As a result, four organizations were selected, that is, the most representative examples of gender doing.

Overall, it found that the glass ceiling is apparently breaking down within at least some germane Brazilian organizations. However, data suggest that other sorts of institutional discrimination may be taking place, i.e. the one in which a feminist mindset may be permeating an organization or even a whole business sector. Under such a scenario, male workers will likely have only a few opportunities.

The sample size of this study does not permit that the results be generalized. In addition, data were elicited from only a specific cohort of companies.

It was found no substantial evidence that these organizations are making strides toward at least mitigating the effects of their gender unbalance, although gender equality and, broadly speaking, diversity does not constitute a new management topic anymore.

Unlike other investigations, it encompasses a larger sample of companies, draws exclusively upon gender-based organizations and is grounded on multiple sources of information. Additionally, data revealed that gendered organizations may encompass different levels of salience.