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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 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”.

The purpose of this scoping review is to analyse comparative studies on social-policy measures implemented during the COVID-19 pandemic in Global North welfare states. The authors also consider the potential influence of the regimes on the responses.

The authors conducted a scoping review of six databases including peer-reviewed comparative studies. In an iterative process with exact inclusion criteria, the authors screened 699 titles/abstracts/articles and found 16 comparative research articles to be included in the review and analysis. The review summarises the main themes of the comparative articles and the articles' typical features.

The results show that social-policy measures were directed specifically at working-age people to minimise income loss and to save jobs. The pandemic also increased care-related responsibilities, necessitating the expansion of current policies and the implementation of new instruments. Despite the differences in responses between universalistic and residual welfare states, the influence of welfare regimes on COVID-19 social-policy measures remains unclear. The emergency responses in the different regimes varied widely in terms of coverage.

The results of this review provide a basis on which to conduct future studies, identify new research topics and knowledge gaps and inspire new research questions and hypotheses. Given the accumulation of scientific knowledge in the area of social-policy measures, the need for systematic reviews will grow in the future.

The authors identified three main themes: changes in employment protection, changes in care-related income protection and the potential influence of welfare-state regimes on COVID-19-related measures.

Backpackers can be found all over the world, especially in urban areas where the main enclaves are established. The purpose of this paper is to discuss the operationalisation of the term “backpacker” and present a proposal to conceptualise backpackers and backpackers’ segments based on the operational criteria available in literature to avoid incongruities among researchers.

Based on a literature review, this study provides a critical review of the backpacker conceptualisation and operationalisation using a methodology divided into three phases, a quantitative analysis based on the Scopus database and a bibliometric analysis coupled with a manual analysis of documents (content analysis).

Substantial heterogeneity and complexity regarding the conceptualisation of backpacker tourism and its diversified subsegments were evident. For this reason, this paper argues that backpacker tourism can and should continue to be analysed from different perspectives, suitably framed in the theoretical instrument constructed to identify and distinguish the different subsegments through its operationalisation features.

This study provides a practical contribution to all researchers interested in the topic of backpackers proposing the operationalisation of the term backpacker and it subsegments to avoid disparate results and deviations. This contribution will enable the correct and objective assessment of the operationalisation of this concept for researchers, managers and destination management organisations, identifying exactly what phenomenon is to be studied.

The purpose of this paper is to highlight the opportunity for the energy policy in Brazil to tackle the very high cost-effectiveness potencial of solar energy to the power system. Three mechanisms to achieve ambitious reductions in the greenhouse gas emissions from the power sector by 2030 and 2040 are assessed wherein treated as solar targets under ambitious reductions in the greenhouse gas emissions from the power sector. Then, three mechanisms to achieve these selected solar targets are suggested.

This paper reviews current and future incentive mechanisms to promote solar energy. An integrated energy system optimization model shows the most cost-efficient deployment level. Incentive mechanisms can promote renewable sources, aiming to tackle climate change and ensuring energy security, while taking advantage of endogenous energy resources potential. Based on a literature review, as well as on the specific characteristics of the Brazilian power system, under restrictions for the expansion of hydroelectricity and ambitious limitation in the emissions of greenhouse gases from the power sector.

The potential unexploited of solar energy is huge but it needs the appropriate incentive mechanism to be deployed. These mechanisms would be more effective if they have a specific technological and temporal focus. The solar energy deployment in large scale is important to the mitigation of climate change.

The value of the research is twofold: estimations of the cost-effective potential of solar technologies, generated from an integrated optimization energy model, fully calibrated for the Brazilian power system, while tacking the increasing electricity demand, the expected reduction of greenhouse gas emissions and the need to increase the access to clean and affordable energy, up to 2040; proposals of three mechanisms to deploy centralized PV, distributed PV and solar thermal power, taking the best experiences in several countries and the recent Brazilian cases.

This study examines how the effects of three predictors, namely left–right political orientation, generalized trust and political trust, on fossil fuel taxation attitudes vary between post-communist and other European countries.

By using European Social Survey (ESS) Round 8 data and ordinary least squares (OLS) regression, this paper studied the effects of the hypothesized predictors on fossil fuel taxation attitudes across post-communist and other European countries. The countries were analyzed both in group and individually.

The results showed that stronger left-wing orientation, higher generalized trust and higher political trust predict more support for fossil fuel taxation at the country group level in both post-communist and other Europe. However, the effects were generally speaking less consistent and significant in the countries of the post-communist Europe. By and large, the effect of political trust was the most significant and universal.

The findings contribute to the understanding how left–right political orientation and generalized trust have somewhat distinct effects on fossil fuel taxation attitudes in different European country contexts, while the effect of political trust is more universal across the continent.

This study focuses on analysing Japanese pop culture events to determine whether they may be useful marketing tools for a location with a distinctive culture from where they are organized. It also examines how the popular culture events differ from other events and what impacts they have on these destinations.

A mixed-method approach is used to analyse data from a questionnaire provided to 364 participants from these events and seven semi-structured interviews with event organizers or their representatives from events on this topic in Portugal, France, Spain, Denmark and North America.

According to the research, these events are regarded as unique and unusual from the perspective of the customer due to the variety of activities they offer, the use of imagination they inspire and the engaged fan participation. These occasions have been found to strengthen and propagate Japanese popular culture outside of its place of origin and arouse interest in it.

Several studies have examined the appeal of Japanese pop culture, but few have investigated the impact of events to enhance the destination's image where they are held, as well as their potential outside of Japan. With already over a hundred official events of this theme held annually, with a sizable number of participants, a study of this paradigm exposes its potential for promoting a culture that is growing in popularity outside of its place of origin and understanding the effects it has on these various regions.

The paper aims to introduce social marketing (SM) as a tool to overcome the low cultural participation, a problem of the arts and culture sector that has worsened in the post-pandemic scenario.

The study uses a multidisciplinary literature review (SM, museum marketing, museology and cultural policy) to address the problem of museums and other cultural heritage institutions, at both the macro-level (prevailing cultural policies and antecedents, barriers and consequences to cultural participation) and micro-level (challenges faced by museums in the 21st century and marketing as a management instrument).

The downstream, midstream and upstream approaches can be used to design and implement SM interventions intended to address the problem of low cultural participation in museums. The three approaches should be considered holistically, with their synergetic and recursive effects.

Due to its introductory and conceptual nature, the study provides a comprehensive intervention framework to be used as a platform for future theoretical and empirical research. Further investigations may expand on the specificities of each approach (down, mid and upstream) and extend the framework to other nonprofit cultural institutions beyond museums, such as libraries and archives, cultural heritage sites and theater, music and dance companies.

The paper proposes a comprehensive SM intervention framework that integrates three interdependent approaches (downstream, midstream and upstream).

The paper provides a starting point for the holistic application of SM in the arts and culture sector. It also encourages researchers, cultural policymakers and cultural heritage professionals to investigate, design and implement SM programs that better understand, expand and diversify the audience and strengthen the legitimacy and relevance of cultural actors and activities to transform them into inclusive, accessible and sustainable institutions.

Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts on firms' innovation, considering the role played by cooperation. The research also seeks to ascertain the factors that influence the development of business cooperation.

The database used is the Community Innovation Survey (CIS, 2014) applied in the European Union (EU) during the time period 2012–2014. A sample of 7083 Portuguese firms were analyzed through the partial least squares structural equation modeling (PLS-SEM).

The results suggest that CSR positively relates with firms' innovation, and business cooperation partially mediates this relationship. The outcomes also reveal that investing in certain types of innovation activities increases the firms' willingness to cooperate.

The findings contribute to encourage an open innovation strategy as an easy and effective way to cope with rapid trends and changes, since it demonstrates the complementary between innovation and cooperation, as sources of value creation. From a triple bottom line (TBL) perspective, it also highlights that CSR must include social, economic and environmental initiatives, and should be a part of the firms' innovation strategy. As a result, managers who intend to contribute for society in the long term should plan, monitor and manage all CSR dimensions.