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Local governments (LGs) play a crucial role as policymakers and catalysts for change at the local level, making them well-positioned to connect the United Nations’ 2030 Agenda goals with local communities. Therefore, LGs should collect and analyze data to monitor progress toward the sustainable development goals (SDGs) and report on the outcomes. In this regard, webpages on the internet stand out as a valuable tool to enhance accountability in LGs and to promote stakeholder engagement with the community. Thus, this paper aims to analyze whether Portuguese municipalities disclose information regarding the SDGs on their websites, and to identify the main drivers of SDG web-reporting.

Drawing on the theoretical foundation of legitimacy theory, this study examines the relationship between SDG reporting and the characteristics of several municipalities (such as geographical location, municipality size, financial performance, political ideology and gender), as well as adherence to some programs/networks/platforms (such as CESOP_Local and ODSLocal). The websites of 306 Portuguese municipalities were analyzed using the content analysis technique. A bivariate and multivariate statistical analysis was applied.

Bivariate analysis shows that coastal, larger and financially efficient municipalities are more likely to disclose SDG information on their websites due to visibility and stakeholder pressure. Contrary to extant literature, left-wing municipalities are not necessarily more inclined to embrace the 2030 Agenda. However, the presence of women in decision-making bodies and adherence to networks and sustainable programs positively influence SDG disclosure. In multivariate analysis, logistic regression identifies two significant factors impacting online SDG disclosure: the representation of women in municipal plenaries; and adherence to the CESOP_local network. Other factors show no significant influence, highlighting these two variables as the main drivers for SDG information disclosure.

The findings are in line with the literature review and lead us to conclude that SDG reporting in LGs is still in its infancy. Therefore, policymakers and regulators need to work together to implement and standardize sustainability reporting within LGs.

Considering the significance of the gender variable, the findings could have implications for policy formulation, promoting gender diversity and its impact on the quality of SDG reporting.

Empirical research on SDG reporting remains limited, particularly within the context of LGs. To the best of the authors’ knowledge, no previous studies have delved into the reporting of SDGs specifically in this Portuguese context.

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The purpose of this paper is to understand the innovative scenario in Portugal, assess the patterns of goods and service change in the past decade and evaluate several essential characteristics from innovation and its relevant aspects.

This research is a case study with secondary data obtained from the Community Innovation Survey (CIS) in which it is applied to the constant comparative method of data analysis proposed by Spiggle (1994).

The innovation of products and services in Portugal increased over the entire period analyzed although not linear, the financing programs contributed to the recovery and growth of innovation and small companies presented the most significant increase in product innovation.

This investigation has limitations related to the data collected because the secondary data analyzed generalize the indicators and make it impossible to comprehend each aspect analyzed in this study in detail. This study also pointed out that Portuguese small- and medium-sized enterprises are more easily able to innovate in times of difficulty when compared to large companies. However, it is necessary to understand this phenomenon and present elements that can support or refute this discovery.

This paper offers a broad view of product and service innovation in Portugal for companies, entrepreneurs, universities and researchers, in addition to facilitating the creation and structuring of policies, research and financing that can develop innovation processes.

By presenting a macro view of product and service innovation, this paper may facilitate the creation of incentives for innovation in Portugal and, consequently, to improve economic and development indicators.

This paper is unique in showing the patterns of innovation in the product and service in Portugal over almost a decade and in demonstrating important indicators that can be used in future research.

In a printed circuit board assembly (PCBA), the coefficient of thermal expansion (CTE) mismatch between the solder joint materials has a detrimental impact on reliability. The mechanical stresses caused by the thermal changes of the assembly lead to fatigue and sometimes the failure of the solder joints. The purpose of this study is to propose a novel pad design to obtain an interrupted solder/substrate interface, to improve the PCBA reliability.

An interruption in the continuous intermetallic compound (IMC) layer of a solder joint was implemented, by the deposition of a silicone film in the pad, changing its geometry. That change allows a redistribution of stresses in the most ductile zone of the solder joint, the solder. The stress concentration at the solder/substrate interface is reduced, as well as the general state of stress at the solder joint.

A new way was developed to reduce the stress on the solder joints, caused by thermal variations, because of the different components CTEs mismatch. This new method consists of interrupting the IMC layers of the solder joint, strategically, redirecting the usual stresses to a more ductile area of the joint, the solder. This is an innovative method that allows increase the lifetime of PCBAs and the equipments.

In this study, a new pad design concept for higher solder joint reliability was developed to reduce the shear stress in the solder joints because of the CTE mismatch between all the solder joint components.

The objective of this paper is to understand the relationships between service quality, perceived value and satisfaction because several studies endeavored to model these linkages. It is important to test these relationships with loyalty and word-of-mouth (WOM). Thus, it is important to test these relationships in the insurance sector since the relationship between these variables and WOM has not been studied in insurance.

This investigation proposes a theoretical model tested using structural equation modeling (SEM). A questionnaire survey was developed to explore the relationships among service quality, perceived value, satisfaction, loyalty and WOM. For this study, 744 valid questionnaires were collected from a sample of Portuguese car insurance holders.

The results revealed that service quality has a direct relationship with perceived value and satisfaction. In turn, perceived value has a direct relationship with satisfaction. Perceived value and satisfaction influence loyalty and WOM. Finally, loyalty influences WOM.

This investigation examines the mediating role of perceived value and satisfaction in the relationship between service quality (facility and interactive) and loyalty and WOM in the insurance industry. It fills a gap in the literature by exploring the variables that lead to positive WOM in the insurance industry; the authors do not know any study that links these variables with WOM. Also, the relationship between loyalty and WOM has been poorly studied, although it is well known that in services, loyal customers speak well of the companies. Thus, the authors try to fill this gap in the academic literature by analyzing these relationships.

This paper aim to propose a methodological mapping approach for the evaluation of dissertations and theses of graduate programs in the area of environmental sciences in Brazil in relation to the UN sustainable development goals (SDGs).

The research is characterized as exploratory with qualitative/quantitative approach. The proposed model was developed as a computational algorithm with a pilot being adopted as a professional master in national network for teaching in environmental sciences (ProfCiAmb) comprising associated courses from nine Brazilian public universities. 230 dissertations completed between 2018 and 2020 were analyzed.

A total of 266 correlations were identified between the texts and descriptors of each SDG. Correlation values between 0.100 (minimum value – Vmin) and 0.464 (maximum value – Vmax) were observed. SDG 4 – Quality Education (Vmax = 0.399) and SDG 6 – Drinking Water and Sanitation (Vmax = 0.464) were those with the highest correlation values, followed by SDG 3 – Health and Well-Being (Vmax = 0.299) and SDG 17 – Partnerships and Means of Implementation (Vmax = 0.249).

The construction of the computational algorithm provided consistent quantitative analyses with potential to contribute to the improvement of the multidimensional evaluation of graduate studies, as well as to support public policies related to teaching and research and strategic planning of the programs.

The relevance of this study lies in the creation of a model that involves the creation of metrics and tools regarding the impact of graduate studies on society.

This paper proposes a model that extends the technology acceptance model (TAM) by identifying factors that influence consumers' acceptance of augmented reality (AR) self-service technologies (AR-based SSTs) in the retail sector, resulting in the Augmented Reality in Retail Model (ARiR Model).

This study is based on an online questionnaire responded to by 284 makeup-using women from Nicaragua and the USA. It is based on an AR mobile app used to shop in retail stores. Partial least squares-structural equation modelling was used to validate the ARiR model and test the hypotheses.

Aesthetics and navigation are significant predictors of perceived usefulness and perceived ease of use (PEOU), and self-efficacy also explains perceived ease of use. Technology readiness and the need for personal interaction were not found to be influencing factors. A cross-cultural comparison indicated that both countries have similar overall attitudes towards AR-based SSTs.

This paper provides insights into the perceived value of, and motives for customer acceptance of, AR-based SSTs, which can serve as guidelines for their future implementation. Furthermore, it validates and confirms the application of the proposed ARiR model for technology acceptance in both developed and developing countries.

The paper provides new insights for retailers on the implementation of AR at the point of sale.

The model extends the original TAM to AR and introduces five new constructs: need for personal interaction, aesthetics, navigation, self-efficacy and technology readiness. It was tested in both a developing and a developed country.