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Debt incentivised income smoothing in Polish municipally-owned companies
No full textThis paper examines the sensitivity of Polish municipally-owned companies’ (MOCs’) income-smoothing behaviour to leverage compared to private firms, considering leverage distribution and types of municipal ownership. On the one hand, local governments (LGs) with limited fiscal autonomy may use unconsolidated MOCs to bypass budgetary constraints. Such off-budget financing may incentivise income smoothing to meet debt covenants and reduce financing costs. On the other hand, those MOCs under public owners’ guarantees face soft budget constraints and potential bailouts. Therefore, they can be less motivated to make a smooth income. We intend to identify which motive prevails
Generation Z goes circular: Participation in business models
No full textThe transition from linear to circular business models has been accelerated in recent years, valuing the role of companies but underestimating consumers’ contribution to this transformation. The objective of this study is to explore the willingness of Portuguese Generation Z consumers to participate in the circular economy (CE), with circular habits and the functional value perceived by these consumers of circular products being considered as drivers of this participation. To this end, this study used a quantitative methodology, having collected, by questionnaire, a sample made up of 578 young Portuguese Generation Z and applying the Partial Least Square (PLS) method to a formulated research model. The results reveal that consumers’ circular habits positively influence circular products’ functional value-price and functional value-quality. In turn, the perceived functional value positively influences consumers’ willingness to participate in CE, contrary to circular habits that were not statically significant in influencing this participation. However, circular habits positively influence consumers’ willingness to participate in CE when mediated by the perceived functional value of circular products. This study demonstrates, for the first time, that the participation of Generation Z consumers in CE can be signalled through the functional value perceived by consumers of circular products within the scope of signalling theory. It contributes to narrowing the gap in the literature on effective consumer participation in circular business models and on the circular behavior of Generation Z consumers. Furthermore, it is the first study to use five circular habits simultaneousl
Aerial pathways to resilience: The acceptance of drones in logistics transformation
Get PDFAmidst the tumultuous backdrop of the COVID-19 pandemic and the ensuing lockdowns, traditional parcel delivery services faced substantial disruptions, grappling with challenges such as delays, heightened demand, and the inherent risk of contact transmission. In contrast, this paper explores the promising prospect of drone delivery services as a resilient and efficient alternative during crises, offering a contactless delivery solution to circumvent the limitations endured by traditional services in times of unprecedented upheaval. This study examines the determinants of consumer acceptance of drone delivery services, focusing on the roles of perceived usefulness, ease of use, and privacy concerns. We collected data from 1,108 Portuguese consumers through an online survey to assess how these factors influence consumer attitudes and intentions toward adopting drone delivery services. Our findings confirm that perceived usefulness is the most significant predictor of both positive attitudes toward and intentions to adopt drone delivery services, underscoring the importance of practical benefits in technology acceptance. Perceived ease of use also positively impacts consumer attitudes and intentions, highlighting the role of usability in facilitating adoption. Conversely, perceived privacy concerns, while negatively affecting attitudes and intentions, do so marginally, suggesting that privacy issues are secondary to the perceived benefits and usability of the service. The study further reveals that the mediation effect of consumer attitudes weakens the relationship between these antecedents and adoption intentions, particularly diminishing the negative impact of privacy concerns. This research not only provides valuable insights for businesses seeking to implement drone package delivery services but also offers a theoretical foundation for future studies in the burgeoning field of innovative logistics solutions. As industries evolve, it is imperative to unravel the complexities of consumer perceptions to foster successful integration and acceptance of cutting-edge technologies
KPIs for digital accelerators: A critical review
No full textThis paper proposes a conceptual framework for studying the KPIs of digital accelerators. Therefore, a critical review was developed and we derived clear recommendations in terms of KPIs that researchers must consider when evaluating digital accelerators applicable to startups. Digital startup businesses must focus on product, external factors, process, capability, organizational factors, and market to achieve sustainability. The proposed framework asserts that profitability, growth, productivity, and size are key categories that should be taken into consideration while grouping KPIs. These categories should be grouped into three different dimensions, economic, technological, and organization/client. The proposed KPIs can help the accelerator program evaluate its own performance and make the necessary adjustments to improve the program and eventually measure the startup’s success
Promover a literacia emocional em adultos: A raiva [material pedagógico/poster]
No full textPoster desenvolvido no âmbito da 3ª Edição da Semana da Sustentabilidade: O futuro é hoje
Estudos sobre mulheres, género e interseccionalidade [comunicação oral]
No full textSem resumo disponível
A latent profile analysis of aggression and prosocial behavior in relation to adolescent wellbeing
No full textAggressive and prosocial behaviors have often been addressed as opposing constructs, namely in their opposite association with subjective wellbeing. Alternatively, the Resource Control Theory assumes that individuals may resort to both aggressive and prosocial behaviors as strategic ways to obtain individual and social resources, which are particularly relevant in adolescence. This bistrategic use of social behaviors may be particularly noticeable when considering the overt and indirect forms of aggression but these forms have not been considered before in relation to prosociality
O direito à privacidade como direito humano e o sistema de proteção das Nações Unidas: Uma análise do papel do Comitê de Direitos Humanos da ONU [comunicação oral]
No full textSem resumo disponível
A Prescrição da Obrigação Tributária, (mais uma) vítima do Activismo Judicial
Get PDFEste trabalho examina o tratamento normativo e jurisprudencial da prescrição da obrigação tributária no ordenamento jurídico português, destacando as incongruências geradas pela aplicação de normas do Código Civil para regular o regime da prescrição tributária.
A análise das decisões judiciais revela um ativismo judicial que extrapola os limites semânticos da norma do artigo 327.º do Código Civil, criando no direito tributário uma nova norma sem respaldo legislativo.
Este verdadeiro activismo judiciário resulta da invenção de uma lacuna e da posterior utilização indevida de conceitos civis, que, embora aplicáveis no direito civil, não podem ser transferidos para o direito tributário, cuja lógica é distinta.
A conclusão aponta para a necessidade de respeitar a divisão entre a criação e aplicação do direito e o princípio da separação de poderes