Suchergebnisse

This article analyses the Portuguese government's response to the Covid-19 pandemic, discussing the main financial and non-financial measures, the successes and the future challenges. Findings show that Portugal responded rapidly to the pandemic situation with a stimulus package that not only looked at budgetary and fiscal measures, but also considered non-financial measures (regulation and flexibility). The context before Covid-19 was determinant of the capacity to act during this crisis. The article contributes to the literature about the different government responses to the pandemic and the importance of the institutional context to understand and learn from them. ; This article will help governments, politicians and professional bodies deliberate on how best to respond to future complex crises based on the way Portugal has dealt with the Covid-19 pandemic. It is crucial that governments learn from the pandemic in order to be face future crises as efficiently as possible.

This paper seeks to investigate the use of performance information by politicians and whether the institutional reforms on performance management (PM) have been operationalized by local politicians. Differences on the policy field and the organizational context have been analyzed. Our goal is contribute to knowledge on PM in the political sphere and understand the different responses of politicians to government change initiatives (mainly coercive pressures). Our findings show that local politicians support the notion that greater attention should be devoted to the use of performance information on the evaluation process. Nevertheless they are very skeptic in relation to effective execution of government reforms. There is an internal culture where agencies are embedded, strongly influenced by the high degree of politicisation among senior managers, that lead politicians to be more concerned about personal opinions and informal performance information rather than to use more sophisticated information (output and outcome measures). The institutional approach helps us to identify political responses to institutional pressures and understand the reasons for a reduced use in the Portuguese context.

AbstractSulfides are usually associated with deposits of metals and coal. The reactive wastes from their exploitation, typically stored in piles and tailings dams, are often the mining sector's primary source of environmental problems. The surrounding river waters can present signs of acid mine drainage, responsible for aquatic ecosystem degradation. So, the main target of the present study is to investigate the impact of this process on the water's environmental quality and potential ecological risk. The study area is located at the Iberian Pyrite Belt, in an old sulfide exploitation, closed without environmental rehabilitation measures. The results exhibit high sulfate concentrations (410,601 mg/L) and potentially toxic elements, with prominence of Fe (134,000 mg/L), overcoming many other extreme cases of AMD pollution. The Ficklin diagram exposes that most samples are classified as "high-acid, high-metal." Two of them have extreme classifications (high-acid, extreme-metal). The pH value is well below the acceptable range for the environmental quality of superficial waters (5–7), measuring at a minimum of 0.84. Regarding seasonal variability, the study showed a higher degree of contamination in dry conditions (e.g., 4,420 mg/L of Cu), while the rainy month had lower concentrations of PTE (186.8 mg/L of Cu for the same sampling point). In addition, the water does not accomplish the environmental objectives established by the EU Water Framework Directive. According to the new approach developed based on a scale adjustment, the potential ecological risk index studied indicates that most sampled sites present strong, very strong, and even extremely potential ecological risk. With a typical Mediterranean climate, the region suffers from water scarcity, predicting increasingly in the future more degrading scenarios for water environmental quality. Consequently, urgent mitigation and remediation measures are necessary to improve and preserve water quality and fulfill the objectives of the United Nations Sustainability Development Goals.

Resumo: Embora tenham suas especificidades - geográficas, demográficas, políticas, econômicas, étnicas e raciais, tanto o Brasil quanto a Guiné-Bissau são ex-colônias portuguesas e apresentam-se como duas realidades sociais em que as mulheres negras, etnicamente diferenciadas e racializadas, elaboram um novo tipo de feminismo a partir de suas relações com ações coletivas dos seus grupos de pertença na reivindicação dos próprios direitos. Referindo-se à América Latina, Lugones (2008) demonstrou como a colonialidade do poder, resultante da experiência e da hierarquia racial da colonização, significou também uma colonialidade de gênero, mas, em que medida é também uma realidade para o contexto africano? Como procuramos demonstrar, o próprio conceito de raça e, consequentemente, de racismo, assumem dinâmicas diferenciadas nas duas sociedades. E o uso do conceito de gênero parece ser mais importante para pensar como as desigualdades se estruturam no Brasil, se comparado à experiência nos países africanos, particularmente na Guiné-Bissau. Nosso objetivo é analisar a experiência do "feminismo negro" nos dois países, numa perspectiva comparada. Buscamos compreender em que medida essas duas realidades apresentam cenários similares no que tange às lutas ideológicas, políticas e sociais das mulheres.

This paper studies the use of results oriented performance information (outputs and outcomes) by local elected politicians (aldermen) in top managers' performance evaluation. The main goal is to understand the top managers' performance evaluation process conducted by Portuguese aldermen and to identify the dominant evaluation style. In line with Bogt (2001), an exploratory field research was developed in three large municipalities: Porto, Braga and Matosinhos. We intend to answer the following research questions: to what extent are local politicians (aldermen) 1 using results information (about outputs and outcomes) to evaluate top managers' performance? Do aldermen give any importance to quantitative output information and report them on current planning and control documents? Will the output performance information be used on performance evaluation in a different way concerning policy field (task orientation)? Based on the Hopwood evaluation styles (adapted from the private to the public sector by Bogt, 2001), we have found that the performance evaluation process of top managers is more featured by the 'operations-conscious styles' (or 'implicit style'). Portuguese aldermen recognize the importance to quantify outputs and outcomes, but these days they focus on the information about activities and the realized operations when they evaluate performance. We haven´t found significant differences between different tasks (some exceptions for culture and environment areas). However, the municipality of Matosinhos paid more attention on quantitative performance information. This finding is reinforced by the quality of quantitative data on outputs reported on its management report. Generally speaking, aldermen are aware that more attention should be paid to quantitative information about results and performance, taking into account recent reforms introduced in Portuguese municipalities (PLG) on this field, but the 'implicit' style is dominant.

PurposeThe 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.Design/methodology/approachA 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.FindingsThe 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.Originality/valueThe 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.

Purpose – this paper has two main purposes: (1)explore if government agencies more oriented to NPM postulates are more willing to use PM practices and to improve their performance; and (2) investigate whether the fit between the use of PM practices and the organizationa performance is dependent upon from the capacity of agencies to adapt its structures to changes introduced by NPM reforms. Design/methodology/approach - this paper is based on the survey method and provides empirical evidence from Portuguese government agencies.Findings (mandatory) - Our findings suggest that government agencies that made structural arrangements under the NPM reforms are more willing to use PM practices and will perform better than other agencies. In addition, this paper show that therelationship between the use of PM practices and the organizational performance is dependent upon from the agencies capacity to adopt new structural arrangements under the NPM reforms.Practical implications – this paper has three main contributions: (1) contribute to knowledge about the relationship between the introduction of NPM changes in the use of PM practices; (2) contribute to clarify whether agencies more oriented to NPM postulates are improving performance; and (3) help to clarify the way the organizations should adapt their structures for to be more effective in the use of PM practices. Originality/value - The quantitative empirical research, based on the unique survey applied to Portuguese government agencies on this field, allow us to add to prior research mainly based on case studies and oriented to local governments (Budding, 2004).