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With the technological progress, high-performance materials are emerging in the market of additive manufacturing to comply with the advanced requirements demanded for technical applications. In selective laser sintering (SLS), innovative powder materials integrating conductive reinforcements are attracting much interest within academic and industrial communities as promising alternatives to common engineering thermoplastics. However, the practical implementation of functional materials is limited by the extensive list of conditions required for a successful laser-sintering process, related to the morphology, powder size and shape, heat resistance, melt viscosity and others. The purpose of this study is to explore composite materials of polyamide 12 (PA12) incorporating multi-walled carbon nanotubes (MWCNT) and graphene nanoplatelets (GNP), aiming to understand their suitability for advanced SLS applications.

PA12-MWCNT and PA12-GNP materials were blended through a pre-optimized process of mechanical mixing with various percentages of reinforcement between 0.50 wt.% and 3.00 wt.% and processed by SLS with appropriate volume energy density. Several test specimens were produced and characterized with regard to processability, thermal, mechanical, electrical and morphological properties. Finally, a comparative analysis of the performance of both carbon-based materials was performed.

The results of this research demonstrated easier processability and higher tensile strength and impact resistance for composites incorporating MWCNT but higher tensile elastic modulus, compressive strength and microstructural homogeneity for GNP-based materials. Despite the decrease in mechanical properties, valuable results of electrical conductivity were obtained with both carbon solutions until 10^–6 S/cm.

The carbon-based composites developed in this research allow for the expansion of the applicability of laser-sintered parts to advanced fields, including electronics-related industries that require functional materials capable of protecting sensitive devices against electrostatic discharge.

Owing to the operating principle of powder bed fusion processes, selective laser sintering (SLS) requires effective management of the mixture ratio of processed material previously exposed to the high temperatures of processing with new virgin material. Therefore, this paper aims to fully understand the effect that the successive reprocessing has in the powder material and to evaluate its influence on the properties of SLS parts produced at different building orientations.

Polyamide 12 material with 0%, 30% and 50% of virgin powder and parts produced from them were studied through five consecutive building cycles and their mass, mechanical, thermal and microstructural properties were evaluated. Then, the experimental data was used to validate a theoretical algorithm of prediction capable to define the minimum amount of virgin powder to be added on the processed material to produce parts without significant loss of properties.

Material degradation during SLS influences the mass and mechanical properties of the parts, exhibiting an exponential decay property loss until 50% of the initial values. The theoretical algorithms of reprocessing proved the appropriateness to use a mixture of 30% of virgin with 70% of processed material for the most common purposes.

This paper validates a methodology to define the minimum amount of virgin material capable to fulfil the operational specifications of SLS parts as a function of the number of building cycles, depending on the requirements of the final application.

The use of theoretical models of prediction allows to describe the degradation effects of SLS materials during the sintering, ensuring the sustainable management of the processed powder and the economic viability of the process.

The purpose of this paper is to investigate how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those effects as material and whether those effects had impacts on selected items of financial statements and on selected financial ratios.

The research is an exploratory study using public entities from Germany, France and the UK. The majority of the data is manually collected from financial statements.

The results suggest that the adoption of the new IFRS 10 affected the composition of a large number of entity groups but that their financial information and economic-financial indicators do not present material changes. There is also evidence of a large and material impact on the changes in the classification and accounting for interests in arrangements under joint control through the new IFRS 11. The evidence thus suggests unequal effects of the adoption of IFRS 10 and IFRS 11 on the proportion of entities declaring materiality of effects, on the quantitative effects on selected items of financial statements, and on financial ratios. A comparison between the pre-adoption and post-adoption periods reveals that the majority of the effects are driven by the adoption of IFRS 11.

As far as is known this exploratory paper is the first presenting the effectiveness of adopting the most important standards under the “consolidation package” and opens an avenue for future research by academics, for future post-implementation reviews by IASB, and for analysis of peer reviews between accounting practitioners.

This paper aims to address the immediate effects of the COVID-19 crisis in the Portuguese tourism and hospitality industry by examining whether some specific characteristics make people more vulnerable or more immune to unemployment.

Using an extensive micro-level data set of personal and job-related attributes containing all unemployed individuals in the Portuguese tourism and hospitality industry, a logit model with 56,142 observations is estimated to assess how each characteristic contributed to the unemployment odds during the COVID-19 crisis (until the end-July 2020), relatively to the pre-COVID period.

The most vulnerable workers to COVID-19 unemployment seem to be older, less educated, less qualified, women and residents in regions with a higher concentration of people and tourism activity. Moreover, the COVID-19 crisis is generating a new type of unemployment by also affecting those who were never unemployed before, with more stable jobs and more motivated at work, while reducing voluntary disruptions.

Public effort should be made not only to increase workforce education but especially to reinforce job-specific skills. The COVID-19 crisis has broken traditional protective measures against unemployment and separated workers from their desired occupations, which justifies new and exceptional job preservation measures. Policy recommendations are given aiming at strengthening worker resilience and industry competitiveness in the most affected sub-sectors and regions.

This study extends the current understanding of worker vulnerability to economic downturns. Herein, this paper used a three-level approach (combining socio-demographic, work-related and regional factors), capturing the immediate effects of the COVID-19 crisis and focussing on the tourism and hospitality industry (the hardest-hit sector worldwide).

The COVID-19 pandemic caused job losses to rise dramatically. Herein, the purpose of the article is to identify which personal and job characteristics make individuals more vulnerable or more resilient to COVID-19 unemployment in Portugal and thus to help policymakers, organizations and individuals themselves, in creating mechanisms to avoid unemployment within this new context.

Using extensive personal and job-related data on the complete population of newly unemployed in Portugal over several months after the emergence of the COVID-19 pandemic, a logit model is estimated to identify the characteristics that make workers more resilient or more vulnerable to COVID-19 unemployment, in comparison with the pre-crisis period.

The COVID-19 crisis is shown to be disruptive by changing the unemployment structure, increasing socioeconomic inequalities and weakening traditional mechanisms of employment protection. Additionally, the authors identify a higher vulnerability of low-skilled individuals and of those in occupations with low working-from-home feasibility and/or from non-essential sectors (particularly tourism).

Policy indications are given aiming to protect the most vulnerable individuals, sectors and regions in Portugal, in this new and unprecedented context.

A seven-month period following the emergence of the pandemic is considered, which allows investigating both the immediate and the medium-term effects of the COVID-19 crisis on job losses. Additionally, by matching data from three different sources, an extensive set of multilevel variables is considered, some of them new in the literature.

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

The authors have chosen two countries with different cultural environments to test the exploratory study. The sample includes companies using the International Accounting Standard (IAS) 37, which requires recognition of provisions while contingent liabilities are only disclosed, implying different impacts from underlying judgement related with contingencies. The authors apply a regression model based on the Ohlson equity-valuation framework.

The most important conclusion is that market participants in both countries follow different patterns when incorporating information about provisions and contingent liabilities. More precisely, the results suggest that provisions are value-relevant, but incrementally less negative in Portugal. Contingent liabilities seem to have no value relevance. However, an exception exists for Portuguese companies having a risk committee board, in which case a significant market valuation of contingent liabilities is found and discounted in share prices. The existence of a risk committee corroborates the value relevance of this board, which is positively valued by market participants in both national cultures.

The findings may make a contribution to the IASB research project on the IAS 37 and possible amendments to it (suspended until the revisions to the conceptual framework are finalized) and to the IASB prioritization of communication effectiveness of financial statements to all users.

Value relevance of contingencies differentiating countries from two different national cultures and firms with a risk committee on the board of directors.

Engaging in webcare, i.e. responding to online reviews, can positively affect consumer attitudes, intentions and behavior. Research is often scarce or inconsistent regarding the effects of specific webcare strategies on business performance. Therefore, this study tests whether and how several webcare strategies affect hotel bookings.

We apply machine learning classifiers to secondary data (webcare messages) to classify webcare variables to be included in a regression analysis looking at the effect of these strategies on hotel bookings while controlling for possible confounds such as seasonality and hotel-specific effects.

The strategies that have a positive effect on bookings are directing reviewers to a private channel, being defensive, offering compensation and having managers sign the response. Webcare strategies to be avoided are apologies, merely asking for more information, inviting customers for another visit and adding informal non-verbal cues. Strategies that do not appear to affect future bookings are expressing gratitude, personalizing and having staff members (rather than managers) sign webcare.

These findings help managers optimize their webcare strategy for better business results and develop automated webcare.

We look into several commonly used and studied webcare strategies that affect actual business outcomes, being that most previous research studies are experimental or look into a very limited set of strategies.

The purpose of this paper is to identify the contributions of information systems (IS) for the evolutionary process of corporate environmental management by highlighting implications for big data research.

The authors conducted two case studies with Brazilian enterprises certified by ISO 14001, by conducting interviews, document analysis and direct observation. Implications for a research agenda on big data are also presented.

As results, the authors present the identification of the main contributions of IS for the evolution of environmental management in the studied cases. The authors found that advanced stage regarding IS may be considered a factor that implies a more effective environmental management.

The main contribution of this research consists of the presentation of a framework that identifies the support of IS for corporate environmental practices. By confirming the relation between IS and maturity levels of environmental management, the authors highlight that application of big data has the potential of boosting the relation between IS and corporate environmental management.

The purpose of this study is to analyze the entrepreneurial intentions of higher education students in a private higher education institution (HEI), enrolled in the following courses: Business Management, Hospitality Management, Tourism and Business Relations.

A quantitative methodology was used through the application of a questionnaire in a private HEI located in the northern region of Portugal and 228 valid responses were collected.

We have found out that (1) the elder the students are, the higher is the probability that they will consider entrepreneurship as the first option to enter the job market; (2) the courses of Business Management and Hotel Management are those that influence the entrepreneurial intentions most positively; (3) the more prepared a student feels in order to start a business, the more likely he will become an entrepreneur; (4) to consider entrepreneurship as the first option to enter the job market is positively influenced by the dimensions of the Attitude Toward Enterprise (ATE), namely, leadership, creativity, achievement and personal control; (5) to have a business idea could be motivated by the course in which the students are enrolled in, if they feel they are prepared to start a business, and by the dimensions of ATE.

HEIs and/or regional governments may have an entrepreneurship support office, where students can get assistance in the process of creating their companies and develop innovative entrepreneurial models adapted to older students. The creation of “senior entrepreneurial ecosystems” can be an interesting path to be explored. HEIs can make extracurricular activities available to students. Policymakers must introduce entrepreneurship to primary and secondary education.

This study increases the understanding of the individual characteristics of the students in a private HEI, as well as the courses that positively influence entrepreneurial intentions.

The purpose of this study is to identify the impact of human and structural capital on profitability of major airlines and examine whether region, capital ownership and control and strategic alliance play a clustering effect on profitability.

Using information from the top 30 airlines worldwide, in particular human and structural capital proxies, a linear model is regressed. Test of hypotheses were performed towards the identification of the influence emerged from variables, such as region, capital ownership and control and strategic alliances, on intellectual capital drivers and profitability.

Turnover is driven by human and structural capital factors, namely: employee expenses and benefits; size of board of directors; intangible assets; codeshare agreements; and passenger traffic. Airlines profitability does not depend on region, capital ownership and control or strategic alliance in which the company is integrated.

In spite of the limitations, we underline the range of time under analysis and the sample size. However, the current approach can be replicated over time and based in other rankings, structured on different metrics and approaches.

The empirical results provide both an understanding of how independent variables positively affect the performance of airlines and offer some explanation as to the relationship between key characteristics of firms and profitability.

The research adds value to the current literature by exploring the effects of new intellectual capital drivers on profitability of airlines firms. Focused on a sector that strongly contributes to improve the networking between nations, it provides a new and updated overview.