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1 – 6 of 6Ana Lúcia Lima Gadelha, Luis Borges Gouveia and Anabela Mesquita Sarmento
This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75…
Abstract
Purpose
This article aims to identify management practices that evidence how internal control have been considered essential, from the edition of the State Constitutional Amendment no. 75 of 2012, within the public administration of the executive branch of the State of Ceará, during the period 2012–2021.
Design/methodology/approach
The study relates the identified management practices to COSO (The Committee of Sponsoring Organizations) methodology “Internal Environment” component categories. The research is classified as basic, exploratory and bibliographic, on the theme of internal control in scientific articles published between 2015 and 2021, and documental, carried out through official documents, including the 27 Brazilian constitutions.
Findings
Existence of management practices that corroborate the essentiality of internal control in Ceará.
Research limitations/implications
The study is limited to evidencing the control practices implemented in Ceará, not evaluating them as to their quality.
Practical implications
Contributions on control on constitutional-legal bases for other Brazilian Federation States.
Social implications
Possibility of introducing the research theme into various branches of scientific knowledge, such as political science and contributing to public organizations to implement policies with the proper application of resources for the benefit of society.
Originality/value
The originality of the research is in demonstrating the essentiality of internal control in the State of Ceará, from the edition of management acts performed by the executive branch, based on Constitutional Amendment 75 of 2012, which did not become a dead letter of the law, enabling other states of the federation to do the same.
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Eulália Santos, Fernando Oliveira Tavares and Margarida Freitas Foliveira
Christmas is the most consumed event of the year, always full of traditions, namely family ones, which are very significant. In this way, it is intended to find out the importance…
Abstract
Purpose
Christmas is the most consumed event of the year, always full of traditions, namely family ones, which are very significant. In this way, it is intended to find out the importance of traditions at Christmas time and analyze their implications for family businesses.
Design/methodology/approach
The study is quantitative in nature, based on a questionnaire survey carried out with 551 Portuguese individuals, over 18 years of age, where different issues related to Christmas traditions and family are addressed.
Findings
The results demonstrate that the Christmas traditions scale is made up of four factors: family traditions on Christmas Eve, aspects related to the Christmas spirit, changes in Christmas traditions with the COVID-19 pandemic and traditions of participating in events with family at Christmas. Cod and octopus dishes are the most popular dishes on Christmas Eve. In relation to sweets/desserts, king cake, rabanadas, vermicelli, children's bread and sponge cake are the most common on Christmas Eve.
Originality/value
The study helps to understand Portuguese Christmas traditions, providing knowledge that allows defining strategies for family businesses, improving the experience and relationship with consumers at a special time of year. It is hoped that the trends in Christmas traditions in this study will contribute to unveiling the Christmas spirit, also serve as a marketing image and create curiosity and motivation on the part of other cultures to visit Portugal during this festive season, in order to experience Christmas traditions.
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