Search results

1 – 10 of 33
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 19 October 2010

Paula C. Albuquerque and João C. Lopes

The purpose of this paper is to study the impact of the evolution of consumption patterns associated with ageing on the relative importance of industries in Portugal, quantifying…

1269

Abstract

Purpose

The purpose of this paper is to study the impact of the evolution of consumption patterns associated with ageing on the relative importance of industries in Portugal, quantifying the changes in production, value added, imported intermediate inputs and employment.

Design/methodology/approach

This paper uses data from the Family Spending Survey to disaggregate the household column of the Portuguese input‐output table in different age groups, projecting their consumption, using the latest demographic projections made by Statistics Portugal (INE).

Findings

The study identifies the industries that are likely to be stimulated by the ageing of the Portuguese populations, as well as the industries that will most likely become disadvantaged by the process.

Social implications

The task of identification of growing and declining industries due to ageing is important to help the design of employment, environmental and social policies.

Originality/value

The contemporary demographic trends in Western societies have added to the importance of studying the economic and social consequences of ageing. The main issues have been the labour market effects, the sustainability of social security systems and long‐term care. In this paper, we address a different research topic, quantifying the sectoral impact of the evolution of consumption patterns associated with ageing. This can be useful in addressing the structural challenges of the rapid ageing of the population, common to most of the developed economies.

Details

International Journal of Social Economics, vol. 37 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

Access Restricted. View access options
Article
Publication date: 1 December 2023

Paula Gomes dos Santos and Fábio Albuquerque

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…

260

Abstract

Purpose

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Design/methodology/approach

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

Findings

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

Research limitations/implications

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

Practical implications

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

Social implications

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

Originality/value

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Access Restricted. View access options
Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Access Restricted. View access options
Article
Publication date: 17 February 2021

Amanda de Paula Aguiar-Barbosa, Adriana Fumi Chim-Miki and Metin Kozak

The objective of this study was to analyze the evolution of tourism competitiveness over the years, ascertaining the state of the art and the degree of consensus among scholars on…

677

Abstract

Purpose

The objective of this study was to analyze the evolution of tourism competitiveness over the years, ascertaining the state of the art and the degree of consensus among scholars on its constituent elements to propose an integrative and updated concept.

Design/methodology/approach

A set of 130 definitions on tourism competitiveness formulated between 1999–2018 was analyzed and segmented into three periods, allowing its historical evolution to be ascertained. It is a qualitative and quantitative exploratory research that uses a combination of techniques, namely, content analysis, analysis of co-words and consensus analysis.

Findings

The results indicated a low use of elements such as the quality of life and the environment in the authors' definitions during 1999–2018, although these elements were present in the first concept of tourism competitiveness by Crouch and Ritchie (1999, 2003). Another finding of this study shows a reduction in the analysis of tourism competitiveness based on the supply and demand side. Nowadays, the research tends to turn on the basis of the population directly affected. It also reveals the enrichment of the theoretical corpus with new lines of research arising and new groups of scholars of the subject, consequently a new frontier in tourism competitiveness.

Research limitations/implications

The authors recommend deepening the analysis in each category of conceptual elements of tourism competitiveness to identify the origins of the low consensus. The authors also suggest conducting further research on the largest invisible schools of thought on this subject to understand their relations and perspectives, and thus to advance in the theoretical streams of the field. Finally, it is imperative to develop research on new models and monitors of tourism competitiveness that meet its renewed concept and integrate dimensions to consider the perspective of supply, demand, tourists and residents, as well as not excluding the economic bias but including the social side.

Practical implications

Owing to the fact that monitors of tourism competitiveness have practically no variables related to the social, most of the surveys are carried out from the supply or demand perspective, leaving the resident distant from the process. In this way, the results allow authors to indicate that new models of competitiveness measurement should be formulated based on the vision of the community impacted by tourism, i.e. a new version of tourism competitiveness not based on productivity but rather on the social aspect.

Originality/value

The findings of this study contribute to the field literature by offering an integrative concept of tourism competitiveness based on the elements with a higher level of consensus among researchers. Furthermore, the results accentuate a worrying fact regarding the operationalization of this concept, as the theoretical basis is not expressed in the monitors of competitiveness. Thus, nor it is possible in the management of the tourism industry.

Details

International Journal of Tourism Cities, vol. 7 no. 2
Type: Research Article
ISSN: 2056-5607

Keywords

Access Restricted. View access options
Book part
Publication date: 11 October 2022

Vítor Ribeiro

Geotechnologies have a long tradition in several areas of society and research. The recent development of the ‘Internet of Everything’ (IoE) and Geographic Information Systems…

Abstract

Geotechnologies have a long tradition in several areas of society and research. The recent development of the ‘Internet of Everything’ (IoE) and Geographic Information Systems (GIS) technologies opened several doors to the contribution of tourism. Emergent technologies contributions to tourism and planning such as web mapping, augmented reality (AR), crowdsourcing and crowdsensing are relatively recent, and there is a lack of research around their potential for Creative Tourism enhancement. For example, combining web mapping with AR or storytelling can be an excellent contribution to operators, planners and tourists. For research purposes, new opportunities are open, particularly by integrating community-shared data. It is well known for the popularity of social networks, the exponential growth of photo sharing, but few studies have been implemented to understand their contribution to research. This chapter focuses on emerging geotechnologies concerning cultural mapping, Creative Tourism and sustainability. Since it is a new growing niche, more research is needed to develop and understand the potential of new approaches. Besides traditional techniques such as quantitative (e.g. surveys) and qualitative ones (e.g. interviews, focus groups and world café), it revises the role of geotechnologies on Creative Tourism development and growing activities. Results from case studies from Europe are analysed.

Details

Creative Tourism and Sustainable Territories
Type: Book
ISBN: 978-1-80262-682-7

Keywords

Access Restricted. View access options
Book part
Publication date: 11 October 2022

Vítor Ribeiro, Juliana Alves and Paula Remoaldo

Considering the economic potential of festivals to Creative Tourism, this chapter discusses the potential of the small-scale ones for rural development. It reviews worldwide…

Abstract

Considering the economic potential of festivals to Creative Tourism, this chapter discusses the potential of the small-scale ones for rural development. It reviews worldwide small-scale festivals and engages them with creative activities, presenting the results of some of the small-scale festivals that occur in Southern Europe. It explores the impacts of a small-scale festival on the development of a medium-sized city or a rural area and the challenges they must face in the future. Furthermore, it deals with what kind of new offer can be developed in order to make these territories more sustainable. In this context, Southern Europe plays an important role due to its rich historical heritage that can diversify the offer and the type of experience, being an excellent opportunity to promote the preservation of those at risk of disappearing. This chapter uses primary and secondary data. A geodatabase was created to understand South European festivals on Creative Tourism. Examples from Italy, Greece, Slovenia and Portugal were analysed.

Details

Creative Tourism and Sustainable Territories
Type: Book
ISBN: 978-1-80262-682-7

Keywords

Access Restricted. View access options
Book part
Publication date: 18 January 2023

Timothy M. Madden, Laura T. Madden and Anne D. Smith

This chapter presents a novel method for using PechaKucha presentations to generate and analyze participant-generated video data. As a data source, participatory video (PV…

Abstract

This chapter presents a novel method for using PechaKucha presentations to generate and analyze participant-generated video data. As a data source, participatory video (PV) differs from ethnographic or archival video by relying on participants to tell their own stories. As a presentation technique, PechaKucha produces six-minute-and-forty-second, narrated slideshow presentations. The slideshows or recordings from live PechaKucha presentations are a dense form of PV that is easier to code and analyze than traditional sources of PV. This chapter describes the procedures to capture and analyze PechaKucha-based PV and illustrates considerations for researchers who plan to use PV to gather data.

Access Restricted. View access options
Article
Publication date: 20 February 2020

Anete Alberton, Ana Paula Kieling, Franciane Reinert Lyra, Estela Maria Hoffmann, Mariana Pires Vidal Lopez and Silvio Roberto Stefano

This study analyzes the competencies toward sustainability in hotel facilities in order to identify the level of implementation of sustainability practices, as well as individual…

1303

Abstract

Purpose

This study analyzes the competencies toward sustainability in hotel facilities in order to identify the level of implementation of sustainability practices, as well as individual competencies for sustainability in the hospitality companies.

Design/methodology/approach

Interviews and a survey with hotel employees were conducted in two important touristic Brazilian cities, Florianopolis, and Rio de Janeiro, considering the TBL (triple bottom line) dimensions. The data were analyzed with content analysis and descriptive statistics and conjoint analysis.

Findings

Preventive competencies in the companies' management were identified. The research also revealed that competencies for sustainability are fairly present in the hospitality context yet, which demonstrates the urgency to discuss the theme in both academic and business practices.

Research limitations/implications

The access to the hotel managers impaired the performing of a robust statistical analysis; the study provided new insights about the topics investigated and generated information for the theoretical framework about competencies for sustainability.

Practical implications

The research results emphasized the need for the hotel industry to invest in sustainable strategies to meet its target audience, but also to raise the level of its staff and reduce costs in the long term, offering benefits to society, the environment, and, to their businesses.

Social implications

The research socially contributes through promoting discussion on sustainability, which is one of the most challenging and relevant issues for society. Besides, it can assist the diffusion of the competencies for sustainability in the hotel industry, as an attempt to decrease their negative externalities on the environment and primary audiences.

Originality/value

It was identified a distance between practice and the triple bottom line concept, which is linked only to environmental practices. Besides, it was found limited knowledge about the concepts of competencies in the companies.

Details

Employee Relations: The International Journal, vol. 44 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

Available. Open Access. Open Access
Article
Publication date: 18 January 2018

Carolina Machado Dias Ramalho Luz, Sílvio Luiz de Paula and Lúcia Maria Barbosa de Oliveira

The purpose of this paper is to investigate the extent to which the organizational commitment and job satisfaction influence intent to turnover.

50003

Abstract

Purpose

The purpose of this paper is to investigate the extent to which the organizational commitment and job satisfaction influence intent to turnover.

Design/methodology/approach

Following a quantitative approach regarding methodological aspects of this research, a case study was carried out in a company of information technology and communication located in Porto Digital, in the Northeast of Brazil. A data collection technique with 172 forms, a self-administered form with 18 closed questions with a Likert-type scale and an open questionnaire were used. In this analysis, Statistical Package for the Social Sciences (SPSS) software was used as the technique; besides the descriptive statistics, a correlation was made between dependent variables (intention of rotation) and independent variables (affective, normative, instrumental and work satisfaction). The level of organizational commitment in its three dimensions (affective, normative and instrumental), the job satisfaction in its five dimensions (satisfaction with nature of the task, with leadership, with colleagues, with salary and promotions) and the level of intent to turnover from the respondents were investigated.

Findings

The results suggest that affective and normative commitments and satisfaction with pay, satisfaction with promotions and satisfaction with the nature of the work are correlated with the intention of negative turnover significantly. Among the demographic factors, only the age showed a negative correlation with intent to turnover. By performing multiple regression analysis, we identified that the variables that most impacted the turnover intention are affective commitment, satisfaction with salary and normative commitment. The qualitative portion of this study was accomplished through a content analysis of the open question of the form. Finally, one of the main considerations is the findings that revealed variables other than those adopted in the study, which influence the permanence of the respondents.

Research limitations/implications

Among the limitations of the research a single case study is highlighted that replicates the experience in other ICT companies to verify if the results found are similar in other organizations and in other segments. The findings direct the construction and validation of new scales, the creation of qualitative protocols to identify the variables that influence the retention of a specific group of individuals to serve as a guide for the elaboration of a questionnaire, as well as creation of surveys of longitudinal nature to correlate the data of intention of rotation with the effective turnover.

Practical implications

Based on the results, organizations can reduce voluntary evasion by adjusting actions, policies and practices, directing those responsible for People Management to attract and retain good employees. It should be emphasized that voluntary turnover should be treated as one of the management indicators of greater relevance by organizations, representing a thermometer of all human capital management.

Social implications

The monitoring of employment and unemployment levels is part of the public policy agenda for generating employment and income in Brazil. For organizations, employee turnover can and should be managed and monitored so that appropriate levels are found and their consequences are minimized through effective solutions. The results are important both for technology-based organizations and for all stakeholders interested in the subject as the public power.

Originality/value

Although in the international literature turnover is a topic of study for many years, in the Brazilian context, there is a shortage of research on the subject, specifically in the sector of advanced technology where there is a great lack of skilled labor, a fierce competition and where to keep employees standard high becomes a survival factor. This study may contribute to the exploration in the local literature, as it will help locate the academy on the Brazilian reality and open the doors to new research works on turnover and its possible correlations with other variables besides organizational commitment and job satisfaction.

Details

Revista de Gestão, vol. 25 no. 1
Type: Research Article
ISSN: 2177-8736

Keywords

Access Restricted. View access options
Article
Publication date: 9 March 2021

Guilherme Fonseca Travassos, Alexandre Bragança Coelho and Mary Paula Arends-Kuenning

The main objective of this paper is to analyze patterns of consumption expenditure and the effects of income, prices and socioeconomic and demographic factors on demand among…

481

Abstract

Purpose

The main objective of this paper is to analyze patterns of consumption expenditure and the effects of income, prices and socioeconomic and demographic factors on demand among elderly- and young-adult-headed households in Brazil.

Design/methodology/approach

The authors estimated a Quadratic Almost Ideal Demand System demand system using the main household consumption good groups – food, housing, clothing, transportation, health care and other expenses – with data from three Brazilian Household Budget surveys.

Findings

The study results showed that elderly- and young-adult-headed households have different consumption patterns. The consumption of food, transportation and health care was more price-sensitive for households headed by the elderly, while higher income increases health care expenses in elderly-headed households to a greater extent than it does in younger-headed households.

Research limitations/implications

The limitations are due to the structure of the data used, such as the effects of seasonality and individualized demand analyses, and sample design in the estimates. However, due to the structure of the demand models, which when estimating by seemingly unrelated regressions do not allow to take into account the sample design.

Practical implications

As a consequence of population aging, the Brazilian economy will experience changes in the composition of household consumption, mainly for food, housing, transportation and health-care-related products.

Originality/value

This paper fulfills the lack of studies that analyze the consumption patterns and how demand varies across different types of elderly-headed households in a developing country, such as Brazil.

Details

International Journal of Social Economics, vol. 48 no. 5
Type: Research Article
ISSN: 0306-8293

Keywords

1 – 10 of 33
Per page
102050