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This study draws on the affective events theory (AET) to understand how telework may influence workers' well-being. Hence this study aimed to (1) analyze the indirect relationship between telework and well-being via daily micro-events (DME), and (2) test whether procrastination would moderate this indirect effect.

To test the goals, data were gathered from a sample of teleworkers in the IT sector (N = 232). To analyze the data, a moderated mediation analysis was performed in SPSS with PROCESS macro.

The results showed that micro-daily events mediated the positive relationship between telework and well-being; however, this relation was conditional upon the levels of workers' levels of procrastination, that is, this link became weaker for those who were procrastinators.

By highlighting the importance of telework, DME and procrastination, this study offers managers distinct strategies for enhancing their employees' well-being.

Despite the existing research investigating the effect of telework on well-being, studies investigating the intervening mechanisms between these two constructs are scarce. Moreover, there is a lack of research investigating the moderating effect of procrastination in these relations. Hence, this study fills these gaps and advances knowledge on the process that explains how (via DME) and when (when procrastination is low) teleworking influences workers' well-being.

The purpose of this study is to explore the impact of work-to-family conflict (WFC) on unethical pro-family behavior (UPFB) and work engagement (WE) among Chinese female leaders. In addition, this study investigates the mediating role of work-to-family guilt (WFG) and the moderating role of family centrality (FC) in these relationships.

A quantitative approach was adopted, involving the collection of data through online questionnaires administered at three time points. These data were analyzed using hierarchical regression and the bootstrapping method to test the proposed hypotheses.

WFC exhibited a significant positive correlation with UPFB and a negative correlation with WE; WFG played a mediating role in the relationships between WFC and both UPFB and WE; and FC had a significant moderating effect on the relationship between WFC and WE.

This study sheds light on a model of WFC and its related effects, reveals how WFC affects UPFB and WE and uncovers the mediating role of WFG and the moderating role of FC; pays attention to a unique organizational behavior, UPFB, which enriches research on the antecedents influencing such behaviors; and examines Chinese female leaders in organizations, their current experience of WFC and the resulting psychological and behavioral outcomes.

Senior travelers are an attractive market segment and increasingly participate in an internet-mediated society. This chapter examines the profile of senior tourists who booked their trip to the Azores using online travel agencies. The purpose is to analyze their motivation factors based on the travel motivation scale for senior tourists, using 17 items related to the motivations for visiting the destination, and to ascertain whether there are different groups of senior tourists based on sociodemographic characteristics, travel motivations, and experiences performed. Using a structured questionnaire and a sample of senior tourists, three distinct clusters are obtained.

The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

This chapter presents and analyses the application of the novel version of the Intertwining Model in two tourist destinations which are strongly and successfully related to Christmas events and products in Brazil and in Finland. This analysis serves as an attempt to monitor the process of tourism development taking into account the policies implemented through time and the inter-relations between them, from the destinations' vocation for Christmas tourism. This analysis identifies stages in the evolution of public policies and their relationship to the networks of different actors, at the phases of development. This chapter confirms that as the model indicates, stakeholders have multiple roles.

Although tourism destination image is a widely studied subject, the perspective of local players is generally neglected, albeit its relevance for informing the positioning and brand management strategies of the places is recognized. This chapter aims to determine the perceptions of key local public organizations from the historical-cultural and heritage sectors and companies linked to commerce and tourism (private sector) about the historic center of a United Nations Educational, Scientific, and Cultural Organization (UNESCO) World Heritage site in Brazil. The results of this investigation contribute to the development of marketing and tourism development strategies in historic towns, especially those classified as World Heritage by UNESCO.

This paper aims to propose a tool to assess local public expenditure effectiveness based on a framework of alignment between outputs, outcomes and impacts – the Index of Municipal Expenditure Effectiveness (IMEE). This index is composed of a set of indicators associated with the typology of local expenditure.

The paper describes the methodological approach used in the development of the Index, considering the insights from the literature review and the opinion of a panel of experts. The indicators of outcomes and social impacts that are part of the Index are intentionally aligned with the UN Sustainable Development Goals (SDGs) as they provide an essential guide to assess public value creation in the current context. For simplicity purposes, three main components of municipal expenditure were considered, namely Education, Essential Public Services and Local Public Transportation. The Index is then illustrated through a pilot application, using data from five Portuguese municipalities.

This study argues that measuring the public expenditure effectiveness based on outcome and impact indicators can provide the data needed for local governments to better understand the effects of their activities over time, ultimately assessing their contribution to public value.

Assessing the impact of local spending is important to ensure the best use of public resources. Linking local public expenditures with the 2030 Agenda and the SDGs is a promising avenue to understand up to what extent the application of the public money is contributing to create public value by impacting on citizens’ lives.

The proposed IMEE contributes to addressing a gap identified in public organizations, including local governments, regarding the lack of consideration of expenditure and outcome/impact relationships, and the use of variables to measure long term impacts.