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1 – 10 of 22
Article
Publication date: 21 November 2016

Carlos Cabral-Cardoso, Maria Céu Cortez and Luísa Lopes

The purpose of this paper is to examine, from the venture capital (VC) managers’ perspective, the impact of the international financial and sovereign debt crises on the VC…

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Abstract

Purpose

The purpose of this paper is to examine, from the venture capital (VC) managers’ perspective, the impact of the international financial and sovereign debt crises on the VC industry in Portugal, and the changes and adjustments VC managers were forced to adopt to their procedures and current practices to cope with these challenges.

Design/methodology/approach

A two-step research design was adopted to best capture the dynamics of the crisis. Data were collected through in-depth semi-structured interviews and content analysed. The initial set of interviews with ten VC managers was conducted in 2011, immediately before the country bailout; and the second set in 2013, when the full impact of the debt crisis was being felt.

Findings

The study shows that the crises had a significant impact on the VC industry producing a complex and dynamic environment with high levels of uncertainty. The VC managers’ contradictory perceptions reflect their own struggle to figure out the best way to deal with the pressures in such a volatile environment where new opportunities may also arise. In general, VC firms became more selective adopting a more prudential attitude and tighter control mechanisms.

Originality/value

This study contributes to the field by analysing, from the VC managers’ perspective, the cumulative impact of the international financial and sovereign debt crisis on a European VC market with specific features: small dimension of the industry operating in a bank-centred capital market and where family-owned SMEs predominate.

Details

Journal of Small Business and Enterprise Development, vol. 23 no. 4
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 1 March 1992

Maria Luísa Cabral and Maria Inês Lopes

Recent developments in Portuguese libraries are described with special attention to the application of new information technologies. The obvious modernisation largely described in…

Abstract

Recent developments in Portuguese libraries are described with special attention to the application of new information technologies. The obvious modernisation largely described in the LIB‐2 update study has been mainly due to the automation of the National Library and the creation of the Online Union Catalogue. Main aspects and stages of this process which revolutionised Portuguese libraries are therefore emphasised.

Details

Program, vol. 26 no. 3
Type: Research Article
ISSN: 0033-0337

Article
Publication date: 10 May 2019

Fernanda Leão, Delfina Gomes and Garry D. Carnegie

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second…

Abstract

Purpose

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Design/methodology/approach

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

Findings

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

Originality/value

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 28 March 2022

Luisa Fernanda Restrepo, Diego Tellez-Falla and Jesús Godoy-Bejarano

The purpose of this study is to estimate the effect of information disclosure on firm value for firms in the Integrated Latin American Market (MILA) over the period 2011–2017.

Abstract

Purpose

The purpose of this study is to estimate the effect of information disclosure on firm value for firms in the Integrated Latin American Market (MILA) over the period 2011–2017.

Design/methodology/approach

The study uses structural equation modeling (SEM), where the latent variable “Disclosure Quality” is measured using five textual analysis variables as indicators. The final sample is composed of 1,412 observations representing 198 firms from which we were able to collect annual reports and financial information required.

Findings

The authors find a positive and statistically significant effect of “Disclosure Quality” on firm value. The indirect effect of language on firm value is also captured. Text similarity, negative tone, readability and text length in corporate disclosure are negatively related to firm value while using positive tone is positively related. In the exploratory analysis, the authors have significant effects of textual measures on disclosure quality.

Originality/value

The research is original and unique as it approaches the relation between disclosure quality and market valuation of the firm using SEM for firms participating in the MILA.

Propósito

El propósito es estimar el efecto de la calidad en la revelación de información sobre el valor de la firma para empresas que hacen parte del mercado integrado Latinoamericano (MILA) durante el periodo 2011–2017.

Diseño/metodología/aproximación

El estudio utiliza un modelo de ecuaciones estructurales (SEM), donde la variable latente “Calidad de la información” es medida usando cinco variables de análisis textual como indicadores. La muestra final está conpuesta de 1,412 observaciones que representan 198 empresas para las cuales se pudo recolectar los reportes anuales y la información financiera requerida

Hallazgos

Nosotros encontramos una relación positiva y estadísticamente significativa entre la variable “Calidad de la información” y valor de la firma. El efecto indirecto del lenguaje en el valor de la firma es igualmente observado. La similaridad en el texto, el tono negativo, la legibilidad y el largo del texto en la revelación corporativa están relacionados de manera negativa con el valor de la firma mientras que el tono positivo está relacionado de manera positiva. En el análisis exploratorio, nosotros encontramos un efecto estadísticamente significativo entre las medidas de texto y la calidad de la revelación.

Originalidad

La investigación es original y única en cuanto aproxima la relación entre calidad de la revelación y desempeño de la firma usando un modelo de ecuaciones estructurales para las firmas participantes del mercado integrado Latinoamericano (MILA).

Article
Publication date: 14 May 2020

Diana Sintra and Luísa Agante

The purpose of this paper is to see if edutainment containing only healthy food can change children’s preferences and food choices toward healthy eating, especially in overweight…

Abstract

Purpose

The purpose of this paper is to see if edutainment containing only healthy food can change children’s preferences and food choices toward healthy eating, especially in overweight or obese children, and if the children’s self-regulation, emotional overeating and parents that use food as a reward would influence those changes. This is important because childhood obesity is one of the biggest public health problems of the 21st century.

Design/methodology/approach

The authors conducted a study in two public schools (total 189 children) with a between-subjects experimental design (control vs experimental group), where children in experimental group watched an episode of Nutri Ventures series without unhealthy foods.

Findings

The results showed no differences in both children’s preferences and children’s food choices between the control and experimental group, with exception of older children, and contrary to our expectations. Older children in the experimental group chose more unhealthy food than children in the control group. The authors also saw differences in food choices between “emotional overeating” groups, where the children in “high” group tended to choose less healthy food items, especially in the experimental group of children. This leads the authors to believe that isolated edutainment may not be enough to change preferences and food choices; instead it might even have an opposite effect.

Originality/value

This study aimed to identify if edutainment containing only healthy food could be more effective in childhood obesity prevention but instead it showed how complex the whole topic can be.

Details

Young Consumers, vol. 21 no. 3
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 20 June 2008

Elisabeth Kastenholz and António Lopes de Almeida

In this paper, the aim is to discuss and analyze seasonality of demand within the rural tourist market of North Portugal and corresponding destination marketing implications.

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Abstract

Purpose

In this paper, the aim is to discuss and analyze seasonality of demand within the rural tourist market of North Portugal and corresponding destination marketing implications.

Design/methodology/approach

The data (n=2280) were collected through a large‐scale survey in the context of a study of the rural tourist market in North Portugal, from 1998 to 1999.

Findings

Results reveal statistically significant differences between those coming in the high versus low season, concerning tourist profile, travel behavior, motivations and perceptions of the destination.

Research limitations/ implications

The study results may only be valid for the specific rural region studied, which would make replication studies in other rural destinations desirable to take more generalizable conclusions.

Practical implications

Understanding seasonal market differences and confronting them with the destination's resources may contribute to the development of more attractive products and correspondingly to the destination's ability to attract and satisfy different types of tourists in different seasons of the year. The capacity to thereby improve the destination experience in the eyes of its tourists and to also manage demand, avoiding excessive crowding in the high season and eventually sub‐optimal use of resources in the low, may be an important step for maintaining a sustainable tourism business in rural areas.

Originality/value

The paper aims at contributing to the discussion of how to cope with seasonality of tourist demand, considering particularly the specificity of rural destinations and the global aim of sustainable destination development.

Details

Tourism Review, vol. 63 no. 2
Type: Research Article
ISSN: 1660-5373

Keywords

Article
Publication date: 1 April 2020

Amelia Green and Steffen Gray

The purpose of this paper is to begin unfurling the cultural value of street art experiences by opening up an audience-centred research stream sensitive to the nuances of this art…

Abstract

Purpose

The purpose of this paper is to begin unfurling the cultural value of street art experiences by opening up an audience-centred research stream sensitive to the nuances of this art form.

Design/methodology/approach

The paper develops a two-part model through which to investigate how everyday citizens experience street art. The methodology involves a purposeful literature review, and direct assessment of how the nuances of street art could pertain to audience experiences.

Findings

The first part of the model conceptualises the characteristics that distinguish contemporary street art from other art forms. To help further guide future research, the second part distinguishes six layers that frame street art audience experiences: (1) “the art”, (2) artist's intentions for the art, (3) the street artist, (4) experiential context, (5) social contexts and (6) audience interpretive lenses.

Research limitations/implications

The investigative model provides a constructive stimulus for substantive empirical inquiries into the dynamics, complexities and implications of everyday street art experiences.

Practical implications

The research stream developed could inform appropriate approaches to facilitating street art, and collaboration amongst street artists, facilitators, municipal representatives and policymakers.

Originality/value

The paper helps to open up an audience-centred approach to street art that intersects with recent developments in arts experience, cultural value and arts marketing.

Details

Arts and the Market, vol. 10 no. 2
Type: Research Article
ISSN: 2056-4945

Keywords

Content available
Article
Publication date: 20 June 2008

Metin Kozak, Juergen Gnoth and Luisa Andreu

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Abstract

Details

Tourism Review, vol. 63 no. 2
Type: Research Article
ISSN: 1660-5373

Article
Publication date: 1 July 2020

Denise Adriana Johann, Andrieli de Fátima Paz Nunes, Geovane Barbosa dos Santos, Deoclécio Junior Cardoso da Silva, Sirlene Aparecida Takeda Bresciani and Luis Felipe Dias Lopes

Design thinking (DT) is still a relatively new methodology in the context of entrepreneurial education, which presents itself as an important tool for the development of…

Abstract

Purpose

Design thinking (DT) is still a relatively new methodology in the context of entrepreneurial education, which presents itself as an important tool for the development of entrepreneurial skills when inserted into the educational system. This research aimed to analyze studies about DT related to the entrepreneurial mindset in international journals over a period of ten years (2009–2019). Entrepreneurial education has been a constant in academic debates as well as practices and methodologies to apply this education, and such context has moved educational institutions to adopt practices and initiatives focused on the theme.

Design/methodology/approach

The tool used in the present study was the bibliometric database of the Web of Science through the words “Design Thinking” (DT) and “Entrepreneurial Education”. The research is characterized as descriptive and quantitative, and 146 publications were investigated in the period from 2009 to 2019, in the respective database.

Findings

The study also highlighted the new generation of young students forcing a change in education with an approach centered on the individual. Speech does not prevail in the teachers but in the students, and the teacher educator starts to collaborate for this new educational demand with didactics relevant to the world in this way preparing these young people and delivering society to critical, proactive and participatory individuals.

Originality/value

In the course of the study, we observed practices and examples of schools and universities that have adapted ways to allow new interactions in the school environment by promoting and encouraging innovative education.

Details

World Journal of Entrepreneurship, Management and Sustainable Development, vol. 16 no. 4
Type: Research Article
ISSN: 2042-5961

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Article
Publication date: 2 September 2014

Cristina Sofia Coelho, Catarina Pereira Faria, Filipa Oliveira, Carla Vale Lucas, Sónia Vasconcelos and Luísa Soares

Tutoring or mentoring is a form of mutual and informal learning which has distant origins. This is a way of sharing knowledge and experience which has been proved to be extremely…

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Abstract

Purpose

Tutoring or mentoring is a form of mutual and informal learning which has distant origins. This is a way of sharing knowledge and experience which has been proved to be extremely useful in educational settings, particularly where there is a peer that plays the role of tutor. Despite its informal characteristic, tutoring should be a structured process, with defined goals and clear roles for both: tutors and tutees, those who benefit from tutoring. The paper aims to discuss these issues.

Design/methodology/approach

As this paper aims to explore a pilot project, it was used as a reflexive and practical methodology, in a case study, analyzing the number of participants attending the project as well as the contents of the training course.

Findings

In this first project in a Portuguese university, 35 students attended as candidates to tutor, participating in the training course, showing interest in helping their colleagues.

Originality/value

This proposal for a tutoring program in a public higher institution aims to train college students to help other colleagues, giving academic support, helping in the adaptation to academic context, promoting autonomy in learning, sharing effective strategies and helping in maintenance of positive interpersonal relationships. These aspects are very important to promote academic success in higher education.

Details

Journal of Applied Research in Higher Education, vol. 6 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

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