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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.

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.

A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.

The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.

The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.

This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.

Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.

This paper aims to investigate the factors influencing men’s purchase intentions for skincare products, particularly focusing on the evolving attitudes toward masculinity, grooming and self-care. The study seeks to identify dimensions such as self-image, health concerns, masculinity and perceptions regarding skincare, along with the impact of social media use on men’s skincare purchase intentions.

The research uses an online questionnaire to gather data from 178 valid responses. The collected data is analyzed using partial least squares structural equation modeling.

The results reveal that men’s skin health concerns significantly impact their purchase intention for skincare products. Self-image concerns and perceptions regarding skincare also emerge as influential determinants in shaping men’s purchasing decisions. Conversely, health concerns and social media platform use do not directly influence skincare purchase intention. Notably, self-image completely mediates the relationship between men’s social media usage and their intention to purchase skincare products.

The data is based on responses from an online questionnaire, which may introduce biases. In addition, the research focuses on specific personal variables and social media use, potentially overlooking other influential factors.

By recognizing the importance of men’s skin health concerns, self-image and perceptions regarding skincare, cosmetic companies can tailor marketing strategies to effectively target key dimensions to enhance sales of skincare products among men.

In a broader societal context, this research contributes to the ongoing evolution of attitudes. By identifying influential factors in men’s skincare purchase intention, the study sheds light on changing societal norms and perceptions. Acknowledging these shifts can lead to a more inclusive understanding of masculinity and contribute to breaking traditional stereotypes related to men’s grooming practices.

This research contributes to the understanding of men’s skincare purchase intention by exploring dimensions such as self-image, health concerns, masculinity and perceptions regarding skincare, in conjunction with the impact of social media use. The findings provide valuable insights, expanding on previous studies on men’s attitudes toward skincare products. The identification of self-image as a complete mediator is a novel contribution.

The purpose of this research work is to propose an assessment framework to evaluate businesses in terms of the implementation of a green and lean organization’s supply chain.

A conceptual framework was developed for the assessment of green and lean implementation. The framework was designed using key criteria to identify green and lean initiatives. This led to the development of guidelines for each criterion, and the development of a scoring method. A multiple case study of five different organizations in the automotive industry was conducted to validate the conceptual framework.

The study reveals that high scores are derived from a good interaction between green and lean implementation in these companies. The results confirm that the initiatives considered in the conceptual framework were appropriate to represent the green and lean assessment framework.

The case study was developed in five organizations. Validation of the model is not based on quantitative techniques. The sample size is too small. More study is need in different industry sectors.

The proposed model can be the basis for further research on green and lean concepts, contributing to the understanding of green and lean implementation. With this assessment method, managers can evaluate their business in relation to the implementation of green and lean supply chain initiatives.

To the author’s knowledge, this paper is the first to provide an assessment framework to evaluate an organization’s supply chain in terms of green and lean implementation.

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the diversification of information dissemination tools. Thus, the objective of this study is to determine the quantity and nature of the content of the information related to sustainability disclosed through the corporate website of Portuguese metal mould companies. The results obtained based on the content analysis seem to indicate that the number of metal mould companies that discloses sustainability information is quite low. Those who disclose information are in a very limited way whether in quantity or in relation to the type of information disclosed. Considering the various dimensions of sustainability, the information disclosed about environmental and social aspects is scarce. The focus is on aspects related to the economic dimension, particularly in the areas related to products and services and customers.

This chapter analyzes a specific form of contemporary art, the one that is created and exhibited in the community, conceived and visualized outside of the art market and independent of the agenda of creative industries and art galleries. The motivation, purpose and meaning of such art practices, for both the artists and the community, are discussed and examples of community art projects are analyzed in order to understand how art became, in this first quarter of the twenty-first century, such a valued collective asset, so accessible and present in the daily life of the common man. Two Portuguese case studies have been chosen as illustrations: the first one is a funding programme of projects focussed on artistic practices for inclusion (the PARTIS programme, by the Calouste Gulbenkian Foundation) and the second is a self-financed and self-curated artistic collective, Pescada n^º 5.

This paper proposes a framework for the implementation of sustainability practices by individual companies and corresponding supply chains (SCs), considering the various SC tiers, the three dimensions of sustainability and the following critical areas: Governance, Product and Process, Customers and Suppliers Management, and Stakeholder focus.

Using several case studies of small- and medium-size companies, a qualitative methodology is used to develop the proposed framework.

The analysis of these case studies makes it possible to identify the sustainability practices that are the most important for practitioners, thereby reducing the number of sustainability practices specified in the literature and giving some insights regarding which should be used in addressing critical areas. A set of guidelines and actions is also suggested for managers to continue the path of sustainability.

Further studies in other cultural and national realities and industrial contexts are desirable to assess the proposed framework's suitability and the results obtained.

The results of this study show that the practices implemented are highly dependent on the resources that the company can mobilize and, on the choices, and commitment to sustainability on the part of top management.

The authors propose a framework to help individual companies and corresponding SCs to implement sustainability practices considering the various dimensions of sustainability, critical areas and SC's various partners.

This study aims to understand, from the analysis of the work of a Brazilian network of non-governmental organizations (NGOs), how advocacy on human rights issues is developed to defend causes before the legislative branch, identifying its contributions and effectiveness. For this, were observed, the strategies and tactics employed in the implementation of two advocacy campaigns promoted by a Brazilian NGOs network.

The research adopts the method of inductive investigation with a qualitative approach and uses the techniques of semi-structured in-depth interviews and documentary research. The paper is developed within the scientific field of public relations (PR), uses as reference the critical theory and the rhetorical theory of PR, and is based on the concept of advocacy.

Some results of the advocacy are observed, such as the greater awareness of political decision-makers, in addition to the influence on the definition of the political agenda and on the action of the political decision-makers.

Among the limitations of this study are the time span for analyzing the campaigns' actions, which could be extended to observe long-term results, as well as the dedication of the study exclusively to the legislative branch since the campaigns also sought to influence decision-making in the executive branch.

The results found encourage the strengthening of the democratic environment since it increases the power and influence of civil society in the political decision-making of the legislative branch.

The study showed that advocacy, as a PR activity, increases civil society participation in political decisions.