Search results

In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.

To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.

The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.

By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

The research contributes to a better understanding of the different legal orders analysed.

The purpose of this paper is to ask why poor performance management practices persist in Portugal, in the middle of claims to increase productivity.

An inductive micro-practice analysis is used to understand barriers to management practice that do not require massive institutional changes.

The practice of performance management in Portugal typically displays three weaknesses: (1) insufficient planning (2) process and integrity issues, and (3) a non-meritocratic logic.

The paper discusses the important topic of persistence of bad practices, showing how institutionalized patterns might be difficult to eradicate even they are suboptimal.

The authors identity key issues in the functioning of performance management, therefore helping managers in developing remedies to improve the quality of their practice.

The paper explains the persistence of bad management practice whose continuity hinders not only organizations’ effectiveness but also that of their members.

Fighting the stigma of mental disorder is the core focus of nursing teachers closely working with mental health institutions and patients. The sharing of experiences calls attention to common motivations and concerns leading researchers to explore this universal phenomenon. The purpose of this paper is to evaluate the symbolic representation of mental disorder by undergraduate nursing students and to develop an instrument that contributes to reduce stigma.

Cross-cultural study, using a quantitative and qualitative analysis and of descriptive and exploratory nature, on the categorization of drawings made by undergraduate nursing students in Brazil and Portugal – to graphically represent mentally ill patients. The research was performed throughout a period of two school years, involving a total of 187 students. All ethical recommendations were considered.

Approximately, 50 different symbols were identified and sorted into categories. The most representative ones were “Interrogation” and “The World.” The study makes noteworthy contributions to raise awareness and enhance understanding on how future nursing graduates experience and perceive mental disorder.

Despite the cultural differences and geographical distance of participants, the study revealed similarities on how mental disorder is perceived. Students have still a little knowledge of new practices, of the profound changes in psychiatry and the major efforts of all mental health professionals to fight social exclusion of mentally ill persons. Drawing is a powerful educational tool to understand how people, namely, nursing students, feel and respond to mental illness.

The research aims to evaluate whether this educational approach is being implemented in a Portuguese public university and looking for explicit references to education for sustainable development (ESD) in the online descriptions of course units (CU).

The research design adopted for this qualitative research follows the principles of a case study with exploratory, multiple and collective features.

It was possible to find direct matches with key ESD expressions in fifteen of CU. In addition, nine CU were identified in the second stage of analysis of the teacher training master programmes.

One of the limitations of this study which the authors identified, and which was responsible for considerably reducing the probability of finding matches, was that only results in which the key expressions appeared in the description of the CU in exactly the same form as in the research instrument were recorded.

The need for an educational programme for teachers to be developed and implemented in the near future.

A training workshop will be proposed with the main aim of supporting teaching staff in making the necessary shift in their pedagogical practices to include a ESD orientation in their CU.

The instrument eveloped that appears in Appendix - Analysis Tool with key ESD expressions.

The main objective of this study is to understand the role that family council and protocol can have in the planning process of family companies.

To reach this general objective, the qualitative approach was used using multiple case studies: seven Portuguese family companies. Data collection techniques, interviewing, direct observation and documentary analysis were used.

Based on the empirical evidence, it is concluded that the family council and family protocol help succession planning and favour the continuity and survival of the family business. However, other working groups also support the entire planning process, such as the cousin generation meeting and the New Generation Monitoring Committee (or Mentoring Committee). The development of future personal plans for the younger generations may lie in this Committee, which assists and guides the younger family members.

This study is pioneering in Portugal because it analyses the use of new instruments that helps the succession planning process in family firm context: the family council and family protocol. These managerial mechanisms allow to achieve the success, allowing family conflicts to be minimized, the continuity of family firms and avoiding their mortality.

The study contributes to increasing knowledge about the family council, the family protocol, family firm succession and its planning. It is important and innovative by studying those topics in depth, their connection being little explored in the literature. This study can be seen as a benchmarking for governance practices in other countries.

The growing attention to business ethics, integrity and respect for human rights at work has become increasingly relevant. Decent work is an important concept representing the promotion of human rights at work and business, the fulfilling and productive work maintained with social dialogue. This study aims to present the adaptation and validation of the Spanish version of the Decent Work Questionnaire (DWQ), allowing the decent work assessment in Spanish. Initially developed and validated for Portuguese-speaking countries, the DWQ’s Italian version was also recently adapted and validated.

The 31-item scale was applied to a sample of 1,528 Spanish high-skilled workers. Confirmatory factor analysis (CFA) was performed. Convergent and discriminant validity was tested, examining the links of the DWQ to Work Engagement and Burnout measures.

CFA confirmed the original higher-order model with seven factors, a very good model fit and good internal consistency reliability (α = 0.94). Statistical analyzes also supported its convergent and discriminant validity.

The results confirmed the DWQ’s Spanish version as a reliable and valid multidimensional measurement tool and strengthened it as a good cross-cultural measure of decent work.

La creciente atención a la ética empresarial, la integridad y el respeto de los derechos humanos en el trabajo ha sido un tema cada vez más relevante. El trabajo decente es un concepto importante que representa la promoción de los derechos humanos en el trabajo y en las empresas, como un trabajo gratificante y productivo mantenido a través del diálogo social. El presente estudio presenta la adaptación y validación de la versión en español del Cuestionario de Trabajo Decente (CTD), que permite evaluar el trabajo decente en español. Inicialmente desarrollado y validado para los países de habla portuguesa, la versión italiana del CTD también se adaptó y validó recientemente.

La escala de 31 ítems se aplicó a una muestra de 1528 trabajadores españoles altamente cualificados. Se realizó un Análisis Factorial Confirmatorio. La validez convergente y discriminante se probó examinando los vínculos del CTD con las medidas de Work Engagement y Burnout.

El Análisis Factorial Confirmatorio confirmó el modelo original de orden superior con 7 factores, con un muy buen ajuste del modelo y buena consistencia de confiabilidad interna (α = 0.94). También se apoyó su validez convergente y discriminante.

Nuestros resultados confirmaron la versión en español del CTD como una herramienta de medición multidimensional confiable y válida. También reforzaron la idea de que este instrumento es una buena medida intercultural del trabajo decente.

A crescente atenção à ética empresarial, integridade e respeito aos direitos humanos no trabalho tem sido um tema cada vez mais relevante. O trabalho digno é um conceito importante que representa a promoção dos direitos humanos no trabalho e nas empresas, assim como o trabalho realizante e produtivo mantido com o diálogo social. O presente estudo apresenta a adaptação e validação da versão em espanhol do Questionário de Trabalho Digno (QTD), permitindo a avaliação do trabalho digno em espanhol. Inicialmente desenvolvido e validado para países de língua portuguesa, a versão italiana do QTD também foi recentemente adaptada e validada.

A escala de 31 itens foi aplicada a uma amostra de 1528 trabalhadores espanhóis altamente qualificados. A análise factorial confirmatória (AFC) foi realizada. A validade convergente e discriminante foi testada, examinando as ligações do QTD às medidas de Engajamento no Trabalho e Burnout.

AFC confirmou o modelo original de ordem superior com 7 fatores, com um ajuste de modelo muito bom e boa consistência interna de confiabilidade (α = 0,94). Também testamos sua validade convergente e discriminante. Ambas foram suportadas.

Nossos resultados confirmaram a versão em espanhol do QTD como uma ferramenta de medição multidimensional confiável e válida. Também reforçaram a ideia deste instrumento ser uma boa medida transcultural do trabalho digno.

The purpose of this paper is to investigate how international tourists’ cosmopolitan values change due to the restraining fear of terrorism, and how this change affects their worldview, destination perception and travel preferences.

In-depth interviews were conducted with international travellers from all five continents to pinpoint the universal shifts in cosmopolitan values, specifically regarding risk perception in the face of terrorism.

Tourists’ personal values are changing due to the increased risk of terrorism (or the perception of it), which prompts international travellers to act less on their desire for stimulation and more for their need for security when travelling. Just as any change in values tends to be relatively permanent, this value shift might have long-term consequences for the entire tourism industry.

Terrorism risk perception and its retraining effect regarding willingness to travel were established to be significant and universal. However, this study suggests that the strength of the travellers’ cosmopolitan orientation influences the extent terrorism risk is acted upon. Results indicate that the higher the travellers’ cosmopolitan conviction is, the less significantly they seem to be affected by the fear of terrorism.

The study offers cues on how managers and policy makers can enhance destination image that keeps up with the current realities of global tourism in the face of terrorism, and highlights a promising market segment, strongly cosmopolitan travellers who are less concerned with potential travel risks and react less negatively in troubled times.

Most of the previous studies considered tourists’ cosmopolitanism as a stable orientation rather than a context-specific state. This study addresses this gap by exploring how resilient the tourists’ cosmopolitan desire for openness and freedom is under the risk perception of terrorism, and what effect the fear of terrorism has on their travel habits.

The purpose of this paper is to present the results of a critical analysis of the disability models developed to date and of how they function in practice. Furthermore, it aims to answer the following question: which model of disability (MD) will provide the most suitable foundation for any course of action undertaken in the process of planning accessible tourism development in the future?

In the first stage of the study a critical analysis of the MDs described in the literature as well as in selected reports and expert opinions relating to people with disability (PwD) was performer. These findings then became the basis for the second stage of the study which focuses on identifying attitudes within society towards the types of tourism on offer connected to the analysed MDs. The applied research methods include an analysis of a survey (2013, 2014) carried out face-to-face and on the SurveyMonkey web site. The study group consisted of 619 people (from Poland, Russia, Germany, Portugal, Slovakia, Canada, Tunisia and Great Britain).

The great diversity of disabilities makes finding a universal solution in the creation of accessible tourism supply a complex task. This supports the need for a flexible “mix of various models” aimed at finding optimal solutions and the personalisation of tourism. In this context the greatest potential in the development of accessible tourism are models which are a synthesis of many determiners of disability such as the biopsychosocial or the geographical model of disability. The dynamics of accessible tourism development is likely to be increasingly influenced by the economic model, reflecting current trends for the personalisation of tourism supply.

The survey was carried out mainly within the European Community, the exception being respondents from Irkutsk in eastern (Asian) Russia. In order to gain a global view of the development of accessible tourism, research should be performed in countries representing all continents or tourist regions. Additionally, reflecting the definition of accessible tourism its beneficiaries – PwD – should participate in decision-making processes. Tourism service providers who are directly engaged in tourism supply also have a role to play. Their opinions and attitudes towards the development of accessible tourism determine its very nature in reality.

The survey on attitudes in society regarding the organisation of tourist trips for PwD confirmed conclusions from the analysis of the practical implications of various disability models in the creation of tourism supply that a single universal, optimal solution does not exist. All of the described MD can be applied in the development of a diverse tourism supply. The proposed model “diversification of supply […]” is the theoretical basis for the conscious development of accessible tourism in practice which in accordance with changes observed in the tourism market is undergoing increasing diversification and personalisation.

In each of the tourism supply for PwD types the economic model of disability based on the identification of PwD needs and surrounding society is important. The number of PwD and the scope of necessary services, social support (PwD often travel accompanied by one to three people) is determined by income in all the sectors identified in the structure of tourism supply. From the economic point of view, awareness of different types of disability and the diverse models describing it are significant aids in the segmentation of tourism supply and placement of products accessible to PwD on the tourism market.

The paper presents a new, critical perspective on the selected MD, the key to which is the search for optimal solutions in the development of accessible tourism. The analysis performed indicated the need for a synthesis of paradigms at the core of the conceptualisation of particular models, including those often regarded as being contrary (medical and social). The results of studies would give tourism providers important data on an increasingly competitive tourism market, and also affect changes in how PwD, the elderly, are viewed, from the category of “relatively poor” to “attractive, using a wide range of services”.