Browsing by Issue Date, starting with "2022-11-10"
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- O relato financeiro nas bandas filarmónicasPublication . Cunha, João Pedro Nunes; Bandeira, Ana Maria AlvesThe wind bands belong to the social economy sector whose purpose is the promotion of cultural and recreational activities, namely in music and in their teaching to provide their associated members and the whole community, great experiences in terms of culture. Since the wind bands are non-profit entities, their survival is mostly dependent on the quotas of the associated members of these institutions. Therefore, to honour the institution, guided by good principles, all financial information should be transparent and disclosed. In this way, the main goal of this work is to investigate the level of transparency of wind bands in Portugal. For this purpose, an empirical study was carried out, having as sample 102 wind bands. As research methodology, the qualitative and the quantitative methods were combined. The empirical study is divided in two phases: in the first phase, using the questionnaire, the research questions were answered and, in the second phase, the transparency index Enhancement of an Accountability Guide for Learning E-Government to achieve the objective. As the main conclusions of this study, we can highlight the reduced number of the wind bands that have an institutional website and, those that do, present a low level of transparency, thus representing an average score of 31 points. It is also relevant to mention that 80% of the wind bands refer that their financial information is disclosed and available to all interested parties. However, since the empirical study had two phases, although the conclusions obtained in the different phases are opposite, they complement each other and do not represent all the wind bands in Portugal.
- A relação entre a responsabilidade social empresarial e o capital intelectual: um caso aplicado a uma organização industrialPublication . Rebelo, Carla Filipa Leite; Vale, José António Fernandes Lopes OliveiraThe current information and knowledge society has raised Intellectual Capital (IC) as a central topic in business and research, namely concerning the impact and relationship established with the sustainable practices of companies. However, despite the empirical studies carried out in recent years, there is still a gap in the scientific literature concerning the analysis of the perception of employees about this phenomenon. Thus, the main objective of this study is to understand the impact of Corporate Social Responsibility (CSR) on the different dimensions of Intellectual Capital, based on the perception of the employees of an industrial organization. In methodological terms, based on a case applied to an industrial organization, a quantitative approach was chosen, through data collection by questionnaire survey. As far as data analysis is concerned, the Structural Equation Model was adopted to test the hypotheses in question. The results suggest that CSR practices contribute to the improvement of the three dimensions of Intellectual Capital (Human Capital, Structural Capital and Relational Capital), that is, there is a positive and significant effect of CSR in the different dimensions of intellectual capital. Thus, this study contributes theoretically to the literature, as it focuses on understanding the effect of CSR on IC, bringing new results that take into account the perception of employees. From a management-oriented perspective, it contributes to alerting and improving managers' perceptions of these concepts.