Suchergebnisse

A comprehensive systematic literature review about smartness in tourism / Gizem Duran, Selma Meydan Uygur -- From overtourism to e-tourism : post-pandemic re-positioning in a cultural tourism city / Monica Coronel, Árpád Papp-Váry, Ivett Pinke-Sziva, Zombor Berezvai, Melanie Smith -- Destination branding and cultural tourism : case from Serbia / Ivana Domazet, Maša Vukanovic -- Digital communication in museums and museological spaces : diagnosis of Baixo Alentejo (Portugal) / Victor Figueira, João Rolha, Bruno Sousa -- Using new tools to attract cultural tourists to museums and heritage sites / Lia Bassa, Melanie Smith, Árpád Ferenc Papp-Váry -- Digital transformation and tourist experiences / Orhan Icoz, Onur Icoz -- The future of digital tourism alternatives in virtual reality / Zuleyhan Baran, Huseyin Baran.

Protection of the communication and digital security of mobile phones as a fundamental right to privacy : a study of the jurisprudence of the Brazilian Superior Court of Justice / Nestor Santiago, Ana Amorim -- The information access law as a full constitutional citizenship instrument : the information access law / Marcilio Mello -- Exercise of citizenship in network society : cyberactivism and the fight against fake news in the Brasilian context / Ana Carolina Cohen -- The municipal map in Portugal : such a different reality from France and Spain / Barbara Barreiros -- Bullying in the work environment and human dignity : general considerations about the Brazilian reality / Iran Junior, Clovis Demarchi -- Constitutional knowledge, rights-based development and citizenship in Zimbabwe : past, present and future / Innocent Chirisa, Emma Maphosa, Abraham Matamanda, Wendy Mandaza-Tsoriyo, Kudzai Chatiza -- Corruption and human development index : a global picture of the brazilian panorama between 2010 and 2018 / Olivia Maria Gomes, Mara Karinne Barros -- Dematerialisation in customs taxation for transparency in international trade / Andreia Barbosa -- Knowledge society : participation, transparency and trust as factors of citizenship / Artur Parreira, Rui Moura, Ana Silva -- Problems relating to the right to information in Turkey / Omur Aydin -- Impact of social networks in the exercise of citizenship in Portugal / Cátia Rosário, Ana Silva -- Assisted human reproduction by medical techniques and the respect of the fundamental rights and the dignity of the parts involved / Roberto Wider, Ana Leticia Sampaio -- The new paths of fundamental rights in the XXI century : globalization and knowledge in a digital age as a proposal / Fátima Pacheco.

"This book explores the existence or lack of infocomunication skills in individuals or groups. It also aims at developing knowledge about the ways to promote digital literacy in prison context, which promote better social integration of inmates facing the end of their sentences"--

"This book explores the formats, goals, actors and tools impact communities may assume, including its effectiveness on the society transformation, and qualification as a smart territory (which may be rural or urban). It explores this through the context of social innovation and entrepreneurship"--

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.

As reformas implicam mudanças, introduzem novas formas de planejamento, execução e avaliação. Também pode implicar a modernização e a introdução de processos inovadores, que podem ser disruptivos, e incrementais, mas sempre considerando o desafio que surge no início: a capacidade de governança. Portanto, as variáveis como a manutenção ou o aumento (idealmente) da eficiência, considerando a democracia, a estabilidade, o escopo e a natureza das estruturas institucionais estão sempre em processo. O artigo analisa a definição de reforma de políticas públicas, sendo o sistema judicial português o estudo de caso. Tendo isso em mente, em suas seções, o artigo considera diferentes dimensões do processo de modernização e reforma, ou seja, os fatores que motivam as reformas, o caminho seguido, os momentos-chave e os atores-chave das reformas e, por fim, os impactos das reformas.

"The main context of this book focuses on Cultural Heritage and its preservation, maintenance, and sustainability and its great importance in the context of the adoption of Territorial Innovation and Development, Public Policies,and Digital Media and Technology "--

PurposeThe purpose of this paper is to analyse voluntary disclosures of intellectual capital (IC) items in the sustainability reports of Portuguese companies. The paper aims to highlight the level, pattern and determinants of IC disclosures in those sustainability reports; and the potential for sustainability reports to be a medium for IC disclosures.Design/methodology/approachAn index of voluntary disclosure of intangibles is constructed and deployed to analyse IC disclosures in the sustainability reports for 2006 of Portuguese firms, published on the web site of the Portugal's Business Council for Sustainability Development. Four hypotheses are tested about associations between that disclosure index and firm‐specific variables.FindingsDisclosure of information about IC is more likely in sustainability reports of firms that have a higher level of application of the Global Reporting Initiative framework, and are listed companies.Research limitations/implicationsThis study is cross‐sectional. Subjective judgment is involved in constructing the disclosure index.Practical implicationsThe observed level and pattern of disclosure of IC information suggests that the preparation of a sustainability report is an opportune starting point for the development of IC reporting.Originality/valueThe study highlights the determinants of IC disclosures in sustainability reports; the high incidence of such disclosures; and points to the enhancement of legitimacy and reputation as potential incentives for firms to engage in such practice.

This study analyses the strategic responses to institutional pressures through organisational discursive practices. This analysis is developed through an interpretive case study of EDP, the largest Portuguese group in the electricity sector. Our empirical material includes CEO communications in the media from 2010 to 2014, and is interpreted through a theoretical framework derived from institutional theory, developed by complementing Oliver (1991) strategic responses to institutional pressures with the verbal accounts as defined by Elsbach (1994). The study highlights the country-level institutional structures, the organisations' own characteristics and the power of the constituents involved in the process as important predictors of responses in a complex environment. EDP strategically resisted institutional pressures as it negotiated among competing forces of institutional control, delaying partial compliance to coercive pressures and using time as a resource for organisation actions. EDP's strategies reinforce the argument that organisations may consider unconditional compliance with broader stakeholder interests unacceptable when the profit logic is called into question before the dominance of the neo-liberal capitalist ideology. We have rendered visible the consequences of the project of neoliberalisation and the agenda of state privatisation of the European Union, resulting in a simple redistribution of resources towards shareholders and investors, to the disadvantage of other groups in society.

This study analyzes the degree of compliance in disclosures according to International Accounting Standard 16 "Tangible Fixed Assets" in the Notes to the Consolidated Financial Statements of the companies listed on the Euronext Lisbon, for the period 2005-2010, as well as their evolution and determination of potential corporate factors that explain this degree of compliance. By using a compliance index, a middle intermediate degree of compliance of the requirements for disclosure in accordance with IAS 16 (67.3%) was found. The experience in the application of these regulations had a positive impact, although it was not significant.Based on a literature review and the concepts of the Agency Theory, the Political Costs Theory, the Signaling Theory, and the Capital Theory, six hypotheses were developed in order to explain the degree of compliance already mentioned. Results show that the company's size and the amount of tangible fixed assets are corporate factors that explain the degree of compliance of the disclosure requirements stated in IAS 16. ; El estudio analiza el grado del cumplimiento de las divulgaciones de la International Accounting Standard 16 "Activos Fijos Tangibles" en el Anexo a las Demostraciones Financieras consolidadas de las empresas con cotización en la Euronext Lisboa, en el periodo 2005-2010, así como su evolución y determinación de los potenciales factores corporativos explicativos de este grado de cumplimento.Empleando un índice de cumplimiento, se encontró un grado de cumplimiento mediano intermedio de los requisitos de divulgación de la IAS 16 (67,3%). La experiencia en la aplicación de las normas presentó un impacto positivo, si bien ligero.Atendiendo a la revisión de la literatura y a los argumentos de la teoría de la agencia, teoría de los costos políticos, teoría de la señalización y teoría de la necesidad de capital, se desarrollaron seis hipótesis explicativas del grado del cumplimiento mencionado. Los resultados evidencian que el tamaño de la empresa y el monto de activos fijos tangibles son factores corporativos explicativos del grado de cumplimiento de los requisitos de divulgación previstos en la IAS 16. ; Este estudo analisa o grau do cumprimento das divulgações da International Accounting Standard 16 "Ativos Fixos Tangíveis" no Anexo às demonstrações financeiras consolidadas das empresas cotadas na Euronext Lisboa, no período de 2005-2010, bem como sua evolução e determinação dos potenciais fatores corporativos explicativos desse grau de cumprimento.Utilizando um índice de cumprimento, constatou-se um grau de cumprimento médio intermédio dos requisitos de divulgação da IAS 16 (67,3%). A experiência na aplicação das normas apresentou um impacto positivo, apesar de ligeiro.Atendendo à revisão da literatura e aos argumentos da teoria da agência, teoria dos custos políticos, teoria da sinalização e teoria da necessidade de capital foram desenvolvidas seis hipóteses explicativas do grau de cumprimento mencionado. Os resultados evidenciam que o tamanho da empresa e o montante de ativos fixos tangíveis são fatores corporativos explicativos do grau de cumprimento dos requisitos da divulgação previstos na IAS 16.

The production of digital content has gained increasing relevance in Brazil and worldwide and nurses have stood out in this scenario, especially within the social network Instagram®. Therefore, the aim of this study was to analyze and present the general content produced by nurses on the Instagram® social network. This is a qualitative study of direct observation in the Instagram® application of nurses' profiles, carried out in October 2021. With the strategies and search engines, 105 nurses' profiles resulted. After prior analysis and application of the inclusion and exclusion criteria, the sample consisted of 25 profiles. Among the main findings, 60% of the profiles analyzed had less than 10,000 followers and 36% had as their main scope the sharing of routines and study tips for nurses taking public exams and other course students' area. Furthermore, 12% sought to share political content about the inclusion of nursing in political debates and valuing the profession. Therefore, Public profiles of nurses on Instagram® are used for a variety of professional purposes, all of them with great relevance for the propagation of content in the field of Nursing. Most of these profiles produce content for their own professional category. It is important that professional nurses can occupy these spaces of social media also to further provide the general population with health knowledge based on scientific evidence. ; La producción de contenido digital ha ganado cada vez más relevancia en Brasil y en el mundo y las enfermeras se han destacado en este escenario, especialmente dentro de la red social Instagram®. Por tanto, el objetivo de este estudio fue analizar y presentar el contenido general producido por las enfermeras en la red social Instagram®. Para ello, se realizó una investigación cualitativa de observación directa en la aplicación Instagram® de perfiles de enfermeras en el período de octubre de 2021. Con las estrategias y buscadores se encontraron 105 perfiles. Tras un análisis previo y aplicación de los criterios de inclusión y exclusión, la muestra estuvo formada por 25 perfiles. Entre los principales hallazgos, se destacó que el 60% de los perfiles analizados tenían una cantidad menor a 10 mil seguidores y el 36% tenía el alcance principal de compartir rutinas y consejos de estudio para enfermeras tituladas que estudian para presentarse a exámenes públicos y otros estudiantes de la zona. Además, el 12% buscaba compartir contenidos políticos sobre la inclusión de la enfermería en los debates políticos y la valoración de la profesión. Por tanto, se concluyó que los perfiles públicos de enfermeras en Instagram® han sido utilizados para diferentes fines profesionales, todos ellos de gran relevancia para la difusión de contenidos en el ámbito de la Enfermería. La mayoría de estos perfiles se dedican a producir contenido para su propia categoría profesional. Se sugiere que las enfermeras profesionales pueden ocupar estos espacios de las redes sociales también para brindar al público en general conocimientos de salud basados en evidencia científica. ; A produção de conteúdo digital vem ganhando cada vez mais relevância no Brasil e no mundo, e os enfermeiros têm se destacado nesse cenário, principalmente dentro da rede social Instagram®. Portanto, o objetivo deste estudo foi analisar e apresentar o conteúdo geral produzido por enfermeiros na rede social Instagram®. Para isso, foi realizada uma pesquisa qualitativa de observação direta no aplicativo Instagram® de perfis de enfermeiros, no período de outubro de 2021. Com as estratégias e buscadores, foram encontrados 105 perfis. Após análise prévia e aplicação dos critérios de inclusão e exclusão, a amostra foi composta por 25 perfis. Entre os principais achados, notou-se que 60% dos perfis analisados possuíam um número inferior a 10 mil seguidores e 36% tinham como escopo principal compartilhar rotinas e dicas de estudo para enfermeiros que estudam para concursos e seleções públicas e demais estudantes da área. Além disso, 12% buscaram compartilhar conteúdos políticos sobre a inclusão da enfermagem nos debates políticos e a valorização da profissão. Portanto, concluiu-se que os perfis públicos de enfermeiros no Instagram® têm sido utilizados para diversos fins profissionais, todos com grande relevância para a divulgação de conteúdos na área da Enfermagem. A maioria desses perfis se dedica à produção de conteúdo para sua própria categoria profissional. Sugere-se que o profissional enfermeiro possa ocupar esses espaços das mídias sociais também para divulgar ainda mais ao público em geral conhecimentos em saúde baseados em evidências científicas.