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To present an entirely new technology to be used in the in‐service inspection of storage tanks for hazardous products in several different industries.

Current interior storage oil tank plate inspection is a very expensive and time‐consuming task. The related tasks involve high cost, several hazards to environment and the operators involved in the cleaning jobs. Several research areas were investigated during the development of this tool, fundamentally robotics and non‐destructive test tools. Initial trials in laboratory were complemented with a field test program in near‐real conditions.

A new design of tool for in‐service inspection of such equipments proved to be feasible to be constructed and operated and in accordance with current safety regulations.

New robotics application in non‐destructive testing methodologies for application in in‐service storage equipments. The internal conditions possible to find in the interior of a storage tank, like fixtures, properties of the stored products (inflammable and aggressive), sludge and sand on the bottom, no ambient light, etc., are significant challenges to the development of such a tool.

Developed a robotized tool for inspection of the floor and walls of in‐service tanks, in order to allow an evaluation of the condition of the plates of these tanks, avoiding the long period, hazards and high costs necessary for creating the conditions for reality out of service inspection.

The novelty of the RobTank Inspec project could be evaluated from the two or three existing competitors in the world, and the results of the surveys undertaken.

Ecotourism has emerged as a major sector in the global travel business in recent years. It emphasises the need for environmentally responsible travel and sustainable consumption of resources. Ecotourism, defined by its commitment to environmental conservation initiatives and ensuring community involvement, has seen substantial opportunities for the internet and digital technologies. The internet has become a great tool for promoting ecotourism sites, engaging people in conservation initiatives and facilitating responsible tourism practices. These prospects also have notified concerns, such as controlling online authenticity, guaranteeing equal benefits for local populations and mitigating the possible environmental implications of rising internet use in remote locations. As the internet continues to change the way people search, plan, book and experience their vacations to eco destinations, it also provides a unique opportunity to promote sustainable practices and improve the entire ecotourism experience. This chapter explores the evolving relationship between ecotourism and the internet, concentrating on the implications for the industry's long-term and sustainable growth. It will also discuss the possibilities of internet usage to promote sustainable growth in ecotourism by facilitating eco-friendly choices, boosting information transmission and encouraging responsible tourism behaviour. This chapter explores the opportunities for continuing conversation, growth of eco-tourism and promoting sustainable ecotourism growth by examining the role of the internet in defining the future of ecotourism.

The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese water utilities sector.

A novel research design is adopted, using actor network theory (ANT) as a broad approach to frame the study. ANT emphasizes the importance of ever-evolving networks of relationships and how concepts such as the BSC are just as important in structuring social practice. A set of expert interviews was conducted with stakeholders in the water utilities sector in Portugal, which led to the iterative development of a context-relevant BSC proposal and associated indicators.

A novel BSC architecture to achieve UN SDG 6 is proposed through a unique engagement between professionals and academics. The BSC, and the specific definition of indicators for an entire sector (water), contribute to bridging business processes with the common good to improve life and planetary conditions. Ultimately, the study discusses how the technical aspects of accounting can be enhanced to achieve social and moral imperatives. The paper also reflects on the limitations of broadening existing technical practices.

There is a burgeoning literature on how organizations are engaging with the UN SDG agenda. However, there is a dearth of studies on how management control systems are currently addressing, or can potentially contribute to measuring and managing specific UN SDGs such as Clean Water and Sanitation. This study makes a unique contribution to the literature by developing a novel BSC solution to SDG 6 measurement and management using a novel practitioner-led approach. Ultimately, our study highlights how accounting can be broadened to enhance technical practices while also serving a moral and social purpose.

As more and more cities adopt resilient, inclusive and sustainable principles, circular economy (CE) emerges as a critical ally in developing smart cities. The technology-driven environment of smart cities and CE's resource-efficient principles are perfectly compatible, overcoming challenges and highlighting benefits like increased resource efficiency. The integration of CE in smart cities is thoroughly analyzed in this chapter using VOSviewer and RStudio, tracing its history and pointing urban innovators towards a circular future. The categorization of obstacles to CE implementation in smart cities, the provision of knowledge about barriers and the facilitation of methodical solutions constitute a critical focus of research. Additionally, by analyzing pertinent literature, this investigation highlights the importance of integrating the concepts of the CE and the smart cities, illuminating the interdisciplinary nature of this field. This synthesis provides policymakers and planners with the knowledge they can use to advance sustainable urbanization effectively.

This study aims to examine the archives’ role in Portuguese public policies from 1976 to 2021, based on an analysis of decision-making and support mechanisms, as well as other legal and normative instruments (diplomas) associated with relevant policies and legal actions in government programs, major planning options, sectoral programs and legislation.

The investigation was based on a qualitative methodological framework that follows the document analysis method, consisting of four phases: research; first reading; critical reading and data collection; and analysis and interpretation.

Survey results identified the presence of the archives on government agendas and supported tracing an evolution in the development and application of measures in this area. Additionally, it was possible to relate these measures to socioeconomic and political contexts and to previously identified reference studies. The conclusion is that the place of archives in Portuguese public policies between 1976 and 2021 was still based in historical and heritage dimensions, excluding the aspect of information management, which was not even included within the concept of archives.

This is an original case study of the state of Portuguese archive policies, compared against reference works such as Couture(1998) and more recent national developments as considered in the works of Silva(2019).

The purpose of this paper is to examine the existing literature in entrepreneurship and innovation and its linkages to sport.

This research involved four main stages: definition of the key aspects of innovation and entrepreneurship; synthesis of the typologies purporting the interplay between entrepreneurship and innovation in sport; showcasing entrepreneurship and innovation in-practice in a sports context; and identifying steps toward the development of an overall sports policy framework.

It was observed that through entrepreneurship, innovation plays a crucial role in contributing to the sports industry through research, and technology adaptation. The wide variation in the adaptation techniques of innovation in the entrepreneurship realm for sports can be supported by three aspects: a strong culture of innovation, the adaptation of technology from other sectors for sports entrepreneurship and network support.

This study highlights the critical role that entrepreneurship and innovation can have on the sports sector. Those in the sports’ field can use this research to continue to push the development of products and services that can improve the field.

There is little emphasis on sports in mainstream entrepreneurship or innovation research. Therefore, this research is one of the few in this area to look at the interconnectivity between entrepreneurship, innovation and sports.

The matter of interest is the reporting and disclosure of intellectual capital (IC) in the global “knowledge economy” era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.

Based on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.

Although the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.

The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.

This paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

In this paper, the aim is to present an historical analysis to account for the association between prostitution, disease, and victimization. It also seeks to examine how stigmatization and rejection are currently focused on the immigrant sex worker.

The analysis is based on historical data about regulations in Portugal, in a recent ethnography carried out with street prostitutes and in a current study on immigrant sex workers and health care.

Sex workers have been recognized as a group “at risk” both because they are associated with sexually transmitted diseases and because they are acknowledged as victims of traffic and sexual exploitation. This label “group at risk” justifies some state policies often expressed in sanitary and social control measures, as regulations. Because migrant sex workers are simultaneously immigrants and sex workers they are perceived as a threat to social order and a sign of moral disorder and, so, they experience processes of rejection and stigmatization more significantly than local sex workers.

The knowledge of the negative consequences experienced by migrant sex workers implies an effort to produce changes in the policies and practices towards them. All those involved in research or intervention with migrant sex workers have the responsibility to be aware of the discrimination, violence, and control they are subjected to and must be committed enough to challenge them. This paper can be a contribution to that.

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.