REMIT - Artigos em Revistas Internacionais / Papers in International Journals
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Publicação Acesso Restrito Unravelling the determinants of family firms' governance: The family protocol(Emerald, 2023-11-21) Jayantilal, Shital; Jorge, Sílvia Ferreira; Alcarva , PauloFamily businesses are essential to the global economy but often grapple with family-related issues, especially during succession. This study explores how governance tools like the family protocol (FP) mitigate conflicts by setting standards for family firm management and continuity. Pioneering the use of game theory and adverse selection setups in family business governance, this research uncovers FP determinants.Publicação Acesso Aberto The income's integration into the tax base of spanish legal persons' tax(Allied Business Academies, 2020-08-01) Aldeia, SusanaThis paper seeks to understand how the corporate income tax law integrates into the tax base the income of Spanish companies. For this purpose, it examines the European Community’s legal dispositions of the Spanish case study. It makes an analysis of several data sources of Spain, mainly, the Accounting law and the Corporate Income Tax Law. Results show that the Spanish Tax System, since 1995, assumes the direct estimation regime as a method of corporate tax base's determination. It means that this jurisdiction assumes the profit determined under the accounting standards as available ability to pay’s the criterion, although subject to law’s adjustments. Thus, the income constitutes a tax base's element; its integration happens due to the acceptance of the accounting profit, where the income also represents one of the components. In this way, corporate income tax legislator does clarify the concept of income referring to the accounting law. This research aids in understanding better the determination of the taxable basis of companies, clarifying how the recognition of the company’s income occurs.Publicação Acesso Aberto The accounting role in determining the Corporate Tax Base in India(Allied Business Academies, 2021-01) Aldeia, SusanaThis paper aims to understand the role of the accounting of Indian companies in the determination of the corporate income tax law. For this purpose, it studies Indian legal structures such as the Corporate Income Tax Law, the Accounting Law, and the Constitutional Law. Results show that accounting legislation assumed the IASB directives to develop the Indian Accounting Standards, presenting a set of individual accounting norms. Nevertheless, they have the main goal to assist the preparation of the financial statements to help investors make economic decisions, and they do not have any role in the legal entities' taxation domain. The corporate income tax law does not assume accounting concepts for business tax determination, legal dispositions prefer the express clarification of all the elements in the tax calculation, representing a duplication of legal dispositions.Publicação Acesso Restrito Application of the constitutional principle of generality in Spanish companies’ taxation: A compared study to Portugal(Emerald, 2021-11-11) Aldeia, SusanaPurpose This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries. Design/methodology/approach It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law. Findings The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law. Originality/value It allows understanding the difference between tax jurisdictions in the tax principles domain.Publicação Acesso Restrito From environmental sustainability practices to green innovations: Evidence from small and medium-sized manufacturing companies(Wiley, 2023-11-02) Gomes, Sofia; Pinho, Micaela; Lopes, João M.Manufacturing companies have come under pressure to reduce their negative environmental impact. In response, these companies have implemented environmentally sustainable practices in their organizations and adopted green innovations. The present study aims to analyze: (i) whether environmentally sustainable behaviors followed in manufacturing small and media-sized enterprises (SME) encourage the adoption of green product/service innovation, green process innovation, and green organizational innovation and (ii) the main difficulties/constraints felt by SME managers in adopting both environmental sustainable practices and green innovations. An online questionnaire was used to collect data from a sample of 3184 manufacturing SMEs. The quantitative analysis was performed using the Partial Least Square (PLS) method. The results reveal that companies' previously pro-environmental practices positively influenced the adoption of green innovations. Following environmentally sustainable practices was positively associated with adopting (by decreasing order): green process innovation, green product/service innovation and green organizational innovation.Publicação Acesso Restrito From green hype to green habits: Understanding the factors that influence young consumers' green purchasing decisions(Wiley, 2023-11-07) Lopes, João M.; Pinho, Micaela; Gomes, SofiaIt is believed that environmental causes will grow in fervor with members of Gen Z. This study explores the main factors of green marketing affecting young Portuguese green purchasing decisions and the relationship between them. An online questionnaire was used to collect data from 708 young Portuguese consumers of eco-friendly products. The quantitative analysis was performed using the partial least squares (PLS) method. We found that the marketing factors of green willingness to purchase, green awareness of price, green perceived benefits, and green perceived quality were positively associated with young peoples' environmental concerns, and they also proved to be positively related to their green purchasing decisions when mediated by the environmental concern variable. This study contributes to the literature on green marketing, having empirically evaluated, for the first time, the role of environmental concerns as mediators of consumers' perceptions of green products and their purchase intentions. Furthermore, it pioneeringly explores the determinants of Generation Z's environmental concerns and green purchasing decisions, making an essential contribution to the literature on consumer behavior and generational cohorts. The breadth of influence of each determinant is not balanced, and producers, marketers, and policymakers must consider these results in their strategy of attracting young consumers to purchase green products.Item Acesso Restrito Firm certification and export performance: the case of the “SME Leader” label(Emerald, 2023-10-20) Pacheco, Luís MiguelPurpose – Third-party certifications promote firms’ high standards and enhance their legitimacy and reputation, potentially positively impacting their performance, namely on exports. Design/methodology/approach –This paper studies the differences in firms’ export performance between firms with and without the “SME Leader” label, a Portuguese firm-specific label. This study data set comprises data for 5.489 SMEs, for 2014–2020, where 2.950 firms obtained their certification during the period and 2.539 are non-certified control firms. The methodology adopted circumvents the traditional endogeneity problems in this type of study. Findings – The results indicate that the “SME Leader” label does not directly improves a firm’s export performance. Additionally, industry characteristics seem relevant for the relationship between SMEs’ certification and their levels of internationalization. Originality/value – Since the study sample includes firms from all industrial sectors, this study results apply to various organizations.Publicação Acesso Restrito Analyzing complex networks: Extracting key characteristics and measuring structural similarities(Wiley, 2023-10-24) Gul, Haji; Al-Obeidat, Feras; Amin, Adnan; Moreira, FernandoThis paper discusses the importance of feature extraction and structure similarity measurement in the analysis of complex networks. Social networks, biological systems, and transportation networks are just a few examples of the many phenomena that have been modeled using complex networks. However, analyzing these networks can be challenging due to their large size and complexity. Feature extraction techniques can help to simplify the network by identifying key nodes or substructures. Structure similarity measurement techniques can be used to compare different networks and identify similarities and differences between them. Previous research has suggested that real-world complex networks are influenced by multiplex features and either local or global features. However, the interaction between these characteristics is not well understood. The proposed approach outperforms other graph similarity methods on publicly available datasets, with accurate estimations of overall complex network structures. Specifically, the approach based on cosine similarity outperforms as compared to existing methods. Overall, this study highlights the importance of considering various graph features–local and global features and their interactions in the analysis of complex networks.Item Acesso Restrito Using geographical information systems in literary tourism: an analysis to the “An English family” novel, from Júlio Dinis(Emerald, 2023-10-03) Oliveira, Sofia; Albuquerque, HelenaThe paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.Item Acesso Restrito Wine landscape and climate change: The state of art(Taylor & Francis Online, 2023-10-11) Albuquerque, Helena; Lopes, Hélder Silva; Ramazanova, Makhabbat; Freitas, Isabel Vaz de; Remoaldo, Paula; Gardner, Gregory; Robinson, DawnThe wine landscape is very sensitive to external influences and socioeconomic and environmental changes caused by climate change, requiring special management aimed at preserving both natural and cultural aspects of the landscape. This paper reviews the current situation in the academic work, examining 95 publications on the interaction between wine landscape and climate change, published in Scopus and in Web of Science. QUAL-QUANT methods were used for measuring the coverage of wine-landscape in spatial–temporal dimensions. The results were reviewed under the Theory – Context – Characteristics – Methodology (TCCM) framework. The review identified important gaps in existing research including the need for more cultural elements in landscape analysis and the need for more quantitative research across more broadly defined landscapes/regions to better assess likely economic impacts of climate change and to support the development of response strategies.Item Acesso Aberto Setting research priorities for effective climate change management and policymaking: A Delphi study in Bolivia and Paraguay(MDPI - Multidisciplinary Digital Publishing Institute, 2023-10-18) Marques, Jorge; Guillo, Mario; Bas, Enric; Ramazanova, Makhabbat; Albuquerque, HelenaOver the last few years, increased research has been carried out on climate change. Part of this research has been based on foresight methodologies to gain time in the fight against climate change and identify planning and development policies that may be effective in the future. However, more research is needed, and it is essential to continue working to determine the appropriate strategies to chart the right path in the fight against climate change. Particularly scarce attention has been given to Latin American countries and, more specifically, to collaboration between countries in identifying priority research lines in this area. In this context, this study is innovative in presenting an articulated and cooperative work between Bolivia and Paraguay in identifying strategic lines of investigation linked to the Sustainable Development Goals (SDGs) that might have a more significant impact on climate change management. The application of the Delphi technique within a group of experts allowed the consolidation of different perspectives and knowledge on climate change and allowed us to identify, within the SDGs, the priority lines that should be addressed to manage climate change impacts. The results identify specific priority research lines for Bolivia and Paraguay related to the genetic diversity of food crops (SDG 2), new or reemerging human viruses (SDG 3), sustainable freshwater extraction and supply (SDG 6), cleaner fossil fuel technology (SDG 7), sustainable transport (SDG 9), local impact of climate-related hazards and disasters (SDG 13), and terrestrial biodiversity (SDG 15). These research lines should not be seen as exclusive but as the priority research lines that might have the most significant impact and should be addressed in the short term.Item Acesso Aberto Industrial tourism as a factor of sustainability and competitiveness in operating industrial companies(MDPI - Multidisciplinary Digital Publishing Institute, 2023-09-26) Montenegro, Zulmira; Marques, Jorge; Sousa, CristinaThis paper presents a systematic literature review (SLR) about industrial tourism and intends to show how this product can increase sustainability and competitiveness in operating industrial companies. It uses bibliometric analysis with data from 32 journal articles that address this topic. Through this sample of articles, we do not intend to generalize conclusions but rather to concretely identify factors of sustainability and competitiveness based on a set of scientific studies that met a very specific set of criteria. Industrial tourism is categorized as a form of tourism encompassing excursions to industrial locations spanning the spectrum of contemporary, historical, or prospective significance. This encompasses venues that have ceased their industrial operations, presently functioning industrial enterprises, and forthcoming industrial establishments. Additionally, it involves visits to other destinations with an industrial theme, such as industrial technology hubs, museums, industrial tourist routes, educational institutions with industrial programs, laboratories, and analogous venues. The focus of this article is to analyze the literature on industrial tourism from the point of view of active industrial companies, the so-called “living industry”, to identify how this type of tourism can contribute to enhancing these companies. Industrial tourism allows industrial companies to achieve environmental, social, and economic benefits and can be seen as a marketing tool and a promoter of innovation within companies.Item Acesso Aberto A meta-regression analysis of environmental sustainability practices and firm performance(Elsevier, 2023-10-06) Nogueira, Elisabete; Gomes, Sofia; Lopes, João M.The growing concern with environmental protection has transformed companies' environmental responsibility into a tactical strategy to increase their competitiveness. The influence of environmental sustainability practices on companies' performance is on the agenda, and it is not consensual. This study intends to analyse the impact of the adoption of sustainable practices on the performance of companies. The heterogeneous results of 96 studies (taken from the Web of Science) were synthesized using meta-regression analyses, from which data on 339 effects were collected. Unlike previous studies that consider performance a one-dimensional construct, this study takes an original approach to performance. Effects were analysed on five different performance measures: (i) the overall performance, (ii) the accounting-based, (iii) the market-based, (iv) the economic-based and (v) the operational-based firm performance. Indirect effects were also explored. Environmental sustainability practices positively influence the five performance measures, even if environmental preservation is not the only motivation for their implementation. The study reinforces the idea that it is profitable for companies to be green. The environmental pressures of stakeholders must be seen as opportunities and contribute to improving the multiple aspects of competitiveness. To accommodate environmental concerns, business ethics must be updated.Item Acesso Aberto The determinants of international performance for family firms: Understanding the effects of resources, capabilities, and market orientation(De Gruyter, 2022-06-23) Lobo, Carla Azevedo; Fernandes, Cristina; Ferreira, João J. M.; Veiga, Pedro M.; Gerschewski, StephanFamily firms (FFs) tend to display specific characteristics that differentiate them from non-family companies. In addition to the importance that FFs hold for the economic structure of many countries, their characteristics have motivated a wide range of research studies, including succession, corporate governance, and strategic management. The purpose of this study is to examine the role of resources (i.e. internationalisation networks), capabilities (i.e. employee characteristics and knowledge), and market orientation (i.e. internationalisation motivations), and how these facets influence the international performance of FFs. To this end, we administered a web-based questionnaire to a sample of 212 small and medium-sized FFs based in Portugal. In terms of the research methodology, we applied structural equation modelling (SEM) to test our hypotheses. We found that not only do resources and capabilities return a positive impact on internationalisation motivations, but also the combination of resources and capabilities and internationalisation motivations can positively influence the international performance of FFs. Our research contributes both to theory and FF management practises by analysing the strategic orientations adopted in internationalisation processes and the empirical relevance held by resources and capabilities. More specifically, we find that proactivity (i.e. internationalisation motivations), a network of contacts (i.e. resources) and assuming risks, mitigated by knowledge about the external market (i.e. capabilities), can enable the achievement of superior international performance for FFs.Item Acesso Aberto The forest land tax systems in Slovakia and Portugal(Czech Academy of Agricultural Sciences, 2023-10-20) Báliková, Klára; Jesus-Silva, Natacha; Vilela, Noémia Bessa; Hillayová, Michaela Korená; Šálka, JaroslavForests cover almost one half of European land. Therefore, land taxes, including taxes from forests, are essential for a municipality's income. The land tax system is implemented on different levels, mainly nationally and locally. Therefore, many land tax features are settled by federal law, and others differ according to the local tax administrators. The objective of the paper is to compare the current laws and principles and the implementation process of forest land in Slovakia and Portugal. We have selected countries from different geographical areas of Europe. Even though the forest compositions and forest ownership differ, we aimed to identify whether the forest land tax systems can be similar. We analysed the legislation and strategic documents on the national level that helped us to describe the land tax system and its general features (e.g. taxpayer, tax rate, tax base, exemption options, tax period, or penalties). In both countries, the national tax law governs the tax implementation and settles any basic processes related to tax collection. The municipalities have the right to revise both the tax rates and exemptions. The results also show that forest owners in Slovakia have more options for tax exemptions than in Portugal.Item Acesso Restrito Intergovernmental coordination in Portugal(Maria Curie-Sklodowska University, 2023-10-11) Oplotnik, Zan Jan; Ruel, Teresa; Jesus-Silva, Natacha; Vilela, Noémia BessaEste artigo encontra-se "in press".Item Acesso Aberto Universal accessibility on the Portuguese Coastal Way to Santiago in Porto Municipality(TU Dublin, 2023-09-20) Silva, Fátima Matos; Borges, Isabel; Arreiol, MartaIn this article, the authors seek to understand if improvement to the conditions of universal accessibility on the Portuguese Coastal Way to Santiago was one of the factors that contributed to the development of this Way and consequently the increase of pilgrims. To this end, an evolutionary analysis of the number of pilgrims was carried out, which involved a study of the universal accessibility of the Portuguese Coastal Way to Santiago and its religious heritage in the municipality of Porto. An analysis was also undertaken of the guiding and explanatory signage and the elements of innovation introduced, as well as the information from websites and digital applications, resulting from technological innovation implemented by various institutions associated with this route. In methodological terms, a critical review of the existing literature and its contextualisation was carried out. 17 religious places were selected in the municipality of Porto, and intensive research was developed, filling in accessibility diagnostic forms that studied in detail the accessibility conditions of each of these spaces. a study of the virtual accessibility of a sample of websites of institutions related to the Portuguese Coastal Way was also conducted. Comparative studies from May 2019 and December 2021, proved to be quite interesting and a valuable aid in the evolutionary characterisation and benchmarking of possible improvements implemented. Analysis of the results provided quantifiable data that prove the initial hypothesis, leading to the conclusion that, among other factors, universal accessibility solutions and the innovations implemented, regarding the Portuguese Coastal Way, have had a very positive impact, resulting in an exponential increase in pilgrims and tourists along the way, reinforcing the sustainability of the regions.Item Acesso Restrito Digital transformation, skills and education: A systematic literature review(SAGE Publishing, 2023-10-09) Rêgo, B.; Lourenço, D.; Moreira, Fernando; Santos-Pereira, CarlaDigital transformation (DT) is raising new challenges. This article seeks to understand how DT has changed business strategies, requiring a new profile of professionals, analyzing the most sought-after skills and identifying opportunities for future professionals. Also, it studies whether universities have incorporated in their training the new skills required by the labor market impacted by DT. To these ends, a systematic literature review dealing with digital transformation, competence, and education was conducted. The existing literature was categorized into seven main areas of investigation: digital literacy; skills identification; use of digital technologies in teaching; learning models; workforce qualification or re-skilling; digital technologies in the labor market; and undergraduate course analysis. This structuring then lays the groundwork for capturing gaps in the literature and proposing future research.Item Acesso Aberto Green to gold: Consumer circular choices may boost circular business models(Springer, 2023-10-05) Lopes, João M.; Pinho, Micaela; Gomes, SofiaConsumers are the true agents of transformation in the circular economy. By making con- scious and sustainable choices, they drive the development of circular business models, challenging the status quo and inspiring change for a more sustainable future. The main purpose of this paper is to assess the role of consumers in the circular economy as drivers of the development of circular business models. In detail, we explore whether Portuguese citizens make circular consumption choices and what factors influence these choices. An online questionnaire was used to collect data from a sample of 826 Portuguese. The quan- titative analysis was performed using the Partial Least Square (PLS) method. Overall, we found that: (i) both pro-environmental habits and environmental concerns positively influ- ence their circular consumption choices, (ii) pro-environmental habits positively influence consumers’ greenwashing perception, and (iii) greenwashing perception highlights envi- ronmental concerns. This study demonstrates that by adopting pro-environmental habits, consumers can play a central role in transforming companies’ traditional business models into circular business models. Consequently, a model is proposed where consumers’ moti- vations for adopting circular behaviors are used to convert the companies’ business model from linear to circular. The model emphasizes the active participation of consumersItem Acesso Aberto Can we count on the commitment of European SMEs to achieve SGD12? An exploratory study of business sustainability(Elsevier, 2023-09-25) Gomes, Sofia; Pinho, MicaelaThe United Nations created the 17 Sustainable Development Goals (SDG) to serve as a compass for a better future, i.e., for a sustainable future, a green, socially and financially prosperous tomorrow. Due to the significant responsibility of small and medium-sized enterprises (SMEs) to environmental dilapidation and destruction, they are an essential engine to the green transition. Business activities are central to achieving SDG12. This article focuses on the contribution of European SMEs to carbon neutrality. We explore the influence of SMEs’ investment in micro resource-efficiency actions on adopting macro measures of carbon neutrality and whether investments, financial, administrative, and regulatory requirements influence the implementation of resource efficiency practices. This is the first attempt to explore the interrelationship between micro resource efficiency and macro climate change measures. A quantitative analysis was performed using descriptive statistics, factor analysis (exploratory and confirmatory factor analysis) and the partial least squares method. Data from 2021 included 17,144 European SMEs and were retrieved from the fifth wave of the Flash Eurobarometer 498. The results reveal that SMEs' implementation of resource-efficient actions at the micro level positively influenced the adoption of macro-level measures for decarbonization. Furthermore, implementing these micro-measures was positively influenced by business investment and negatively affected by external sources of finance and regulatory and administrative requirements. Overall, the findings indicate that European SMEs still have a long way to go toward the twelfth SDG and decarbonization.