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The purpose of this paper is to assess the reliability of a Portuguese version of the cooking skills scale (CSS) and to evaluate the association between cooking skills and socio-demographic, psychological and other cooking-related variables.

The study was conducted as an online survey among 730 Portuguese university students. Translation and back-translation of the CSS were performed. Data were assessed in two stages (test and retest) and the psychometric properties of the CSS were analyzed. The effect of socio-demographic variables was assessed by binary logistic regression analysis. The odds ratios for upper tertile of the CSS score were calculated using the lower tertile as reference.

Cronbach’s α for the CSS was 0.90. In the analysis of test-retest reliability, Spearman’s rank correlation coefficient was 0.79 and Cohen’s κ (for tertiles) was 0.49. Cooking skills were higher in respondents cooking more often, feeling more confident, enjoying more and indicating the personal interest as the main motivation to learn how to cook. Cooking skills were significantly better in females, older students and those with more independent place of residence.

Very good psychometric properties of the Portuguese version of the CSS were found among university students, providing a proper and simple tool to measure cooking skills in future studies with similar populations. The interventions encouraging to acquire and improve cooking skills as part of promoting healthy eating should be targeted especially toward men and young adults.

This paper aims to carry out a systematic review based on the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines to assess the adherence to the Mediterranean dietary pattern (MDP) in workers.

Three electronic databases were searched up to March 2022. The population was restricted to adults, workers in any professional area, without special diets and no specific health conditions. Their adherence to the MDP was assessed by any a priori method/instrument. Two reviewers independently applied the eligibility criteria and performed the data extraction from each study included. In case of disagreement, a third reviewer was consulted.

Of the 590 studies found, 46 were included. Most of the studies were carried out in Europe, between the years 2019 and 2022 and were cross-sectional studies. The minimum sample size was 38, and the maximum was 1,74,638 participants. Most studies included both males and females; six included only females and nine only males. The three most prevalent types of workers under study were health professionals, factory workers and firefighters. The most used method for assessing adherence to the MDP was the Mediterranean diet score. Overall, workers showed low or moderate adherence to the MDP.

This systematic review conducted to assess the adherence to the MDP in workers displays an urgent need to improve diet quality in the workplaces.

This study integrates self-determination theory (SDT) and the technology acceptance model (TAM) to explore how gamification increases users' motivation and intention to use personal financial management (PFM) apps, and how it facilitates their adoption.

Data from 208 users of the Mint app were analyzed using partial least squares structural equation modeling.

The results showed that gamifying PFM apps satisfies users' needs for competence and autonomy and enhances their autonomous motivation to use them. Users' motivation increases their perceptions of ease of use and usefulness of the apps and causes them to develop more favorable attitudes toward them. The findings also confirmed a relationship between users' attitudes toward PFM apps and the behavioral intention to use them.

To investigate the generalizability of results, studies using other PFM apps would be useful. The cross-sectional nature of the research also limits its causal inference.

This research provides support for the use of gamification in PFM apps and offers suggestions that may help fintech companies and banks to persuade users to engage with their apps.

Although gamification is a trending topic, few studies have explored its use in the finance industry. Drawing on SDT and the TAM, this study extends previous research and adds new insights into the effects of gamification in this context.

Today logistics is an ever-growing multi-billion-dollar business, and logistics operations have been increasingly outsourced to specialised players. The intended aim of this paper is to offer a multi-method approach for estimating the size of the national logistics outsourcing market by building upon financial-reporting data of logistics service providers (LSPs).

The proposed approach is structured into four steps, clustered around two main stages: framework setting and data collection, and processing. A combination of methods is offered, including a review of academic literature and secondary sources, focus groups, interviews and data extractions from national databases.

The proposed approach is meant to be replicable in different countries, thus allowing for comparison amongst markets. With reference to a specific country and year, the following outputs are provided: market size in terms of the number of players and generated turnover – total and split by LSPs type – and market concentration measures. A practical application of the proposed approach to a specific context, i.e. Italy is finally offered.

The study focusses on the logistics outsourcing market and considers financial-reporting data from LSPs, avoiding the need for introducing assumptions about the value of logistics operations for shippers. The proposed approach can contribute to strengthening the accuracy of LSPs' market analyses, and supporting the development of national policies by local governments. The adoption of multiple methods brings rigour and reliability to the study. Finally, high flexibility is ensured, as the method may be adaptable over time to cope with future changes in the logistics landscape.

This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and community outreach programs.

This study is based on content analysis of the data sets of Brazilian higher education courses and their link to SDGs. A literature review has also been developed to integrate the knowledge of sustainability practices in Brazilian universities. Dashboards will be used to present the related findings.

Brazilian universities’ practices have concentrated their efforts on SDGs, which include responsible consumption and production, sustainable cities and communities and quality education. The literature emphasizes energy efficiency, reflecting its prominence as a subject of study among universities.

This research highlights the innovative use of data analysis techniques to present the findings. It also provides examples of environmental, social and governance (ESG) practices, frameworks and tools that can help sustainability management in this sector.

This paper aims to assess the risk reporting practices extent to which firm’s and corporate governance characteristics explain risk-related disclosures (RRD) motivations across two European Latin countries (Portugal and Spain). Moreover, drawn on elements of agency, legitimacy, resources-based perspectives and institutional theory, this study also intends to assess whether the influence of corporate governance mechanisms on risk reporting is mediated by strategic/institutional legitimacy interests.

From a sample of 60 non-finance Portuguese and Spanish companies with securities traded on the Euronext Lisbon stock exchange market and on the Madrid stock exchange market, respectively, at December, 2011, the Corporate Governance reports and the “risk/risk management” sections of the Management reports included on consolidated annual reports for 2011 were manually content analysed, according to prior literature. Further, multiple linear regressions were used to assess the potential relationships between corporate governance mechanisms and risk reporting. The paper’s theoretical framework draws on elements of agency, legitimacy, resources-based perspectives and institutional theory. To understand the risk reporting practices of Portuguese and Spanish non-finance listed companies, the paper conducts a content analysis of 60 consolidated annual reports for 2011.

Results indicate that visible companies, operating in a country with a weaker legal environment, and during periods of financial distress disclose more discretionary RRD, basically to contextualize their negative outcomes. Some corporate governance mechanisms were crucial to improve risk information.

The paper goes beyond prior literature work and assesses whether the theoretical framework grounded on agency, legitimacy, resources-based perspective and institutional theory is suitable in explaining RRD in an under-researched setting (European Latin countries, such as Portugal and Spain, with low agency costs and different corporate governance models). Moreover, the analysis embraces a wider and homogeneous range of internal and external corporate governance mechanisms and uses a period in which both countries were severely affected by a sovereign debt crisis with negative impacts on company’s liquidity and financial risks. A research setting like this has not been studied hitherto.

The purpose of this study is to empirically examine the deeply rooted relationships between corporate governance (CG) and corporate social responsibility (CSR) disclosure as two complementary mechanisms used by companies to reinforce the link with stakeholders and whether the extent of CSR disclosures made by Palestinian non-financial-listed companies during the period from 2013 to 2016 is associated with CG practices.

Content analysis technique was used to extract and measure CSR information from annual reports of 33 companies listed on the Palestine Stock Exchange (PEX). Therefore, CSR disclosure index was constructed using 32 items divided into four categories as a measure of the extent of CSR disclosure in the firm’s annual reports. OLS regression was performed to test the association between CG and the extent of CSR disclosure in this longitudinal study.

Panel data reveal that the level of CSR reporting has slightly increased over the study period. Further, the results also show that the level of CSR disclosure is positively and significantly affected by board size and independence, while gender diversity has a positive but statistically insignificant influence. Additionally, CEO duality is negatively and significantly correlated with CSR disclosures.

The study designs are limited to the Palestinian non-financial-listed firms. Furthermore, the generalisation of the findings might be restricted solely to the listed companies working in similar socioeconomic status.

The findings of this study can draw policy-makers’ attention in developing countries, particularly in the Arab world, to meet the increasing need for updating the regulatory and institutional framework in the vein of CG reform and the related regulatory policies to promote the efficiency of CSR practices.

More efforts should be made to strengthen the awareness of the Palestinian listed companies of the advantages of CSR reporting on social reality. Thus, from a management perspective, companies have to take equally into account the financial and social outcomes of CSR activities.

Empirical evidence on the nexus between CG and CSR disclosure from countries affected by socio-political instability is extremely limited. This study bridges this research gap and contributes theoretically and practically to the CSR literature by providing empirical evidence from a developing country with a unique business environment.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

After early successes in a very selective management-training program, Daniel Oliveira, a young manager for Brazilian fashion chain Clothes & Accessories, is thrown into the deep end of the pool by being reassigned to a region lagging in sales. Early on, Oliveira discovers that his store, located in mid-sized Vitória in southeastern Brazil, is in trouble. As soon as he tries to make changes, however, he meets with resistance from long-term employees. The case details his pitfalls and growing awareness of the complexities of leading a diverse workforce and managing change.

• Analyze and discuss the process for leading change with people in mind and understand how different tools could be applied in real life situations

• Discuss the manager’s role in a turnaround process and common mistakes made by inexperienced managers

• Weigh the risks and consequences of different talent management (or leadership development) strategies

• Grasp the importance of building effective teams and fostering buy-in to succeed in a leadership position

Analyze and discuss the process for leading change with people in mind and understand how different tools could be applied in real life situations

Discuss the manager’s role in a turnaround process and common mistakes made by inexperienced managers

Weigh the risks and consequences of different talent management (or leadership development) strategies

Grasp the importance of building effective teams and fostering buy-in to succeed in a leadership position

This study aims to identify and characterize the intended legacies of transgender women from Spain and Portugal who embarked on their gender transition at 40+ years.

Semi-structured interviews focusing on intended legacies were performed with seven participants (three Portuguese and four Spanish), aged 52–66 years. The interviews were submitted for thematic analysis.

The main findings show that all participants reported intended legacies: personal, to be remembered as a good person; broader, to support younger transgender persons to come out earlier in life and to guide and mentor other transgender persons; and composite, to contribute by being a positive role model and being happily engaged in contributing to others.

This understanding may help in developing adequate practices that promote involvement of transgender persons who are in middle to late life in supporting transgender persons rights and well-being.