CIGEST

ISG received the team of researchers from FABLAB, a European project involving universities and institutions from across Europe. 
 
 
INTERNATIONAL BUSINESS AND ECONOMICS REVIEW # 8  | 2017 | e-ISSN 2183-3265
Edição Especial IBER | VII Gecamb 2016
 
ISG 1 1logo CIGEST-01  webCICFlogo FCT V colorimagem gecamb
 
1 - A RESPONSABILIDADE SOCIAL NO SETOR PÚBLICO: UMA PERSPETIVA TEÓRICA SOBRE A DIVULGAÇÃO DE INFORMAÇÃO
Ana Maria de Abreu e Moura, Escola Superior de Gestão, Instituto Politécnico do Cávado e do Ave. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Verónica Paula Lima Ribeiro, Escola Superior de Gestão, Instituto Politécnico do Cávado e do Ave. Centro de Investigação em Contabilidade e Fiscalidade. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. |  Sónia Maria da Silva Monteiro, Escola Superior de Gestão, Instituto Politécnico do Cávado e do Ave. Centro de Investigação em Contabilidade e Fiscalidade. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
2 - GESTÃO DO PARQUE AUTOMÓVEL EMPRESARIAL DE VIATURAS LIGEIRAS DE PASSAGEIROS: A IMPORTÂNCIA DAS NORMAS DE FISCALIDADE AMBIENTAL 
Ana Clara Borrego - Doutorada em Contabilidade, Instituto Politécnico de Portalegre, Portugal. C3i – Coordenação Interdisciplinar para a Investigação e Inovação (IPP) |  OBEGEF – Observatório de Economia e Gestão da Fraude. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Paula Gaita - Mestranda no Instituto Politécnico de Portalegre, Portugal. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | José de Campos Amorim - Doutorado em Direito Público, Instituto Superior de Contabilidade e Administração do Porto, Portugal. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
3 - SUSTAINABILITY FOR ACCOUNTING - AN ANALYSIS OF PAPERS PUBLISHED IN THE TOP 10 OF SCIMAGO JOURNAL RANK
António Casca - Doutorando em Gestão de Empresas, Faculdade de Económica | Universidade de Coimbra. Coimbra, Portugal. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Ana Rodrigues - Doutora em Organização e Gestão de Empresas, Faculdade de Economia, Universidade de Coimbra, Coimbra, Portugal. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Teresa Eugénio - Doutora em Gestão, Escola Superior de Tecnologia e Gestão de Leiria, Instituto Politécnico de Leiria, Leira, Portugal. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.This email address is being protected from spambots. You need JavaScript enabled to view it.">
4 - ENVIRONMENTAL DISASTERS AND BRAZILIAN PUBLIC COMPANIES’ STOCK PRICE BEHAVIOUR: A STUDY OF EVENTS 
Aracéli Cristina de Sousa Ferreira - Doutorado em Controladoria e Contabilidade, USP,  Brasil, Email: e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. | Carolina Edom Piccoli - Doutoranda em Contabilidade pela Universidade Federal do Rio de Janeiro.  Brasil.  e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. | Renata Sol Leite Ferreira da Costa - Doutoranda em Contabilidade pela Universidade Federal do Rio de Janeiro.  Brasil, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
 5 - RESPONSABILIDADE SOCIAL GOVERNAMENTAL: DÍVIDA PÚBLICA, UMA AMEAÇA PARA AS FUTURAS GERAÇÕES DO RIO DE JANEIRO?
Eurídice Soares Mamede de Andrade, Universidade Federal do Rio de Janeiro, Brasil, This email address is being protected from spambots. You need JavaScript enabled to view it. | Robson Ramos Oliveira, Universidade Veiga de Almeida, Brasil, This email address is being protected from spambots. You need JavaScript enabled to view it.This email address is being protected from spambots. You need JavaScript enabled to view it.">
6 - LA RESPONSABILIDAD SOCIAL EMPRESARIAL EN LA PENÍNSULA IBÉRICA EN AÑOS DE CRISIS ECONÓMICA: DIRECTRICES Y ALGUNOS FACTORES QUE CONTRIBUYEN PARA LA DIVULGACIÓN DE LA RSE 
María de Fátima Travassos Conde - Profesora Adjunta, Departamento de Contabilidad y Gestión, Instituto Superior de Contabilidad y Administración de Coimbra. Instituto Politécnico de Coimbra. E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.  | Dolores Gallardo-Vázquez - Profesora Titular de Universidad. Departamento de Economía Financiera y Contabilidad. Facultad de Ciencias Económicas y Empresariales. Universidad de Extremadura. E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
7 -  ANÁLISIS DE LA UTILIDAD DE LA INFORMACIÓN CONTABLE RELATIVA A LOS DERECHOS DE EMISIÓN: PROPUESTA DE UN INDICADOR
 Inmaculada Rabadán Martín - Universidad de Huelva. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | José A. Jurado Martín - Universidad de Huelva. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | M. Pilar Martín Zamora -  Universidad de Huelva. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.           
 8 - CONTRIBUTIONS FROM THE 1970S TO THE SOCIAL AND ENVIRONMENTAL ACCOUNTING AND REFLECTIONS FOR FURTHER RESEARCH: A SURVEY WITH BRAZILIAN RESEARCHERS 
Marcello Angotti - Mestre em Ciências Contábeis. Discente do Curso de Doutorado em Ciências Contábeis PPGCC / UFRJ. | Aracéli Cristina De S. Ferreira - Doutora em Controladoria e Contabilidade. Programa de Pós-Graduação em Ciências Contábeis da UFRJ.               
 9 - CORPORATE SOCIAL RESPONSABILITY NA INDÚSTRIA EXTRATIVA: ESTUDO DE CASO NUMA SUBSIDIÁRIA PORTUGUESA 
Maria do Céu Gaspar Alves - Professora Auxiliar na Universidade da Beira Interior e investigadora no Núcleo de Estudos em Ciências Empresariais (NECE-UBI). Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Margarida Maria Mendes Rodrigues - Mestre e Doutoranda em Gestão – Universidade da Beira Interior. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
 10 - ENVIRONMENTAL MANAGEMENT SYSTEMS AND FINANCIAL PERFORMANCE: THE CASE OF LISTED COMPANIES IN MAURITIUS. 
Pariag-Maraye Neeveditah - University of Mauritius. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Ramkalawon Nitoosheeka Devi - University of Mauritius. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Ansaram Karishma - University of Mauritius. Email:This email address is being protected from spambots. You need JavaScript enabled to view it.
11 - INCORPORACIÓN DE LA VARIABLE MEDIOAMBIENTAL EN LA GESTIÓN PRESUPUESTARIA PÚBLICA Y PRIVADA
 Verónica Paula Lima Ribeiro - Escola Superior de Gestão. Instituto Politécnico do Cávado e do Ave. Centro de Investigação em Contabilidade e Fiscalidade. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Sónia Maria da Silva Monteiro - Escola Superior de Gestão. Instituto Politécnico do Cávado e do Ave. Centro de Investigação em Contabilidade e Fiscalidade. Email:This email address is being protected from spambots. You need JavaScript enabled to view it. 
 12 - LA INFLUENCIA DEL DESEMPEÑO AMBIENTAL EN EL DESEMPEÑO FINANCIERO. UNA EVIDENCIA EN LAS EMPRESAS COTIZADAS DEL EURONEXT LISBOA.
 Ricardo Bruno Antunes Marques - Instituto Politécnico de Leiria, Escola Superior de Tecnología e Gestão - Departamento de Gestão e Economia. Morro do Lena - Alto do Vieiro, 2411-901 Leiria. Tlm: 933207671. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Dolores Amalia Gallardo Vazquez - Universidad de Extremadura. Facultad de Ciencias Económicas y Empresariales. Avda. de Elvas, s/n. 06006 Badajoz. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
 13 - MENSURAÇÃO DA SUSTENTABILIDADE A PARTIR DE INFORMAÇÃO NÃO FINANCEIRA
 Ricardo Miguel Da Costa Pinheiro – Global Association For Life. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Sandra Cunha – Instituto Politécnico Do Cávado e Do Ave. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
 14 - DISCLOSURE OF QUALITY COST IN THE USE OF ENVIRONMENTAL RESOURCES
Roberto De Gregori- Doutor em Desenvolvimento Regional pela Universidade de Santa Cruz do Sul. Professor Adjunto do Departamento Multidisciplinar. Unidade Descentralizada de Educação Superior (UDESSM). Universidade Federal de Santa Maria – UFSM. Brsail. e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. | José Paulo Cosenza - Doutor em Contabilidade e Finanças pela Universidade de Zaragoza. Professor Titular do Departamento de Contabilidade. Faculdade de Administração e Ciências Contábeis. Universidade Federal Fluminense – UFF. Brasil. E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
15 - THE RELEVANCE OF SOCIAL RESPONSIBILITY IN THE STRATEGIC PLANS OF UNIVERSITIES: AN EXPLORATORY ANALYSIS
Rosa Nunes - Professora Adjunta, MSc Contabilidade e Finanças Empresariais, IPC/ISCAC, Portugal | Dolores Gallardo Vázquez- PhD, Profesora Titular de Universidad de Extremadura, España
16 - LA INVESTIGACIÓN FORMATIVA EN LOS PLANES DE ESTUDIO DE LOS PROGRAMAS DE CONTADURÍA PÚBLICA: CASO COLOMBIA
 Ruth Alejandra Patiño Jacinto, Coordinadora de investigación de la Facultad de Contaduría Pública de la Universidad Santo Tomás. Bogotá. Líder del grupo de investigación Contaduría: Información, control e impacto social. e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.  |  Zuray Andrea Melgarejo Molina, Profesora Asociada, Facultad de Ciencias Económicas, Universidad Nacional de Colombia. Co-Directora del Grupo de Investigación Estudios Interdisciplinarios sobre Gestión y Contabilidad - INTERGES. e-mail:This email address is being protected from spambots. You need JavaScript enabled to view it..  |  Gloria Milena Valero Zapata, Docente investigadora de la Facultad. de Contaduría Pública de la Universidad Santo Tomás. Bogotá. Investigadora del grupo de investigación Contaduría: Información, control e impacto social.e-mail:This email address is being protected from spambots. You need JavaScript enabled to view it. 
17 - APPROACHES TO ENVIRONMENTAL ECONOMIC VALUATION OF BOGOTA HERITAGE TREES
Yolima Cortés Cortés - Msc Medio Ambiente y Desarrollo. Instituto de Estudios Ambientales – IDEA, Universidad Nacional de Colombia. Email: This email address is being protected from spambots. You need JavaScript enabled to view it. | Nohra León Rodríguez - PhD Ciencias Económicas, Vicedecana Académica. Facultad de Ciencias Humanas, Universidad Nacional de Colombia. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
 
 

IBER's Journal Edition nº 7

INTERNATIONAL BUSINESS AND ECONOMICS REVIEW # 7  | 2016 | e-ISSN 2183-3265
 
EDITORIAL
The International Business and Economics Review publish its seventh annual volume. In this edition, themes like entrepreneurship associated with the SMEs management are reflected in different works from different areas of research.
IBER 7 highlights the research in management and communication in specific areas such as sports, tourism, social responsibility, energy and about the technology of hydrogen fuel Cells for transports.
In IBER number seven we have the participation of researchers for the first time from Moldova and Mexico.
Miguel Varela, IBER's Editor | ISG Dean
Paula Lopes, IBER's Coordinator | Professor and Researcher
 
Performance Management System - An Application To Multisport From Portugal Sporting Clube
SÍLVIA MATUSZEWSKA SAIOTE | MIGUEL VARELA 
Abstract: The current economic uncertainty climate and strong competition makes crucial for organizations to get an updated overall framework of their situation, with key indicators for business reflecting their administrative and financial reality. That is why there's a growing need to manage organizations strategically, with clear objectives and tight control, pursuing them by the settlement of goals and initiatives to achieve gains in competitiveness and differentiation.
Recent studies indicate the Balanced Scorecard as the most completed and updated management performance system, being the one chosen to apply in this project. As a flexible model, we made adjustments, specifying the analysis for Multidesportivo of Sporting Clube de Portugal.
The Balanced Scorecard development, accompanied by a Strategic Map, allowed us to identify critical success factors, strategic guidelines and strategic objectives for the organization under study, with indicators, targets and initiatives, interconnecting with the strategy defined by the club's management.
This project also allowed to gather skills acquired throughout the Bachelor’s Degree in Economics and Master’s Degree in Management, complementing the analysis with my own view as a high-competition athlete and user of the Multidesportivo.
Keywords: Management; Strategy; Performance; Management Control; Balanced Scorecard. IBER's 7, 1 Saiote & Varela
 
Engage Emotional Intelligence, Manage Global Leader
VAIBHAV P. BIRWATKAR
Abstract: Emotions and feelings had little consideration up until recently at the workplace. Realizing their importance has been a slow but steady struggle that has led to the realization that such intangible concepts have a real and significant impact on employees and firms. Over the last decade, the world of psychology has slowly worked its way into corporations, and only after a slow process of adoption, areas as abstract as emotions or feelings have shifted from being ignored, to working alongside them attaining great success. Far from being a passing fad, the qualities that comprise emotional intelligence are more critical to the success of business leaders than ever. In regards to prognostic validity of emotional intelligence and competence, the strongest observed relationship was with the quality of global leadership. This article discusses how the core qualities of emotional intelligence help global leaders strengthen their effectiveness in that changing environment. The nature of this paper is purely exploratory and to act as a primer for leaders to successfully address fundamental challenges in a changing workplace and drive performance.
 Key words: Emotional intelligence, leadership, performance, self-awareness, self-management. IBER's 7, 2. Birwatkar
Creation of A Small Business In The Vegetarian Kitchen Sector
ALDA CRISTINA CANDEIAS DA SILVA | SACRAMENTO COSTA 
Abstract : The theme nutrition and its influence on our health is increasingly present in our day -to-day, it is therefore a theme more and more studied. Almost every day studies come out linking our diet to various types of diseases and recepies how to avoid them through our diet.
However our kind of diet does not have only an impact on our health, it has an impact on our planet, animals, biodiversity and for some of us in our consciousness.
From the junction of all these elements and the will to study in greater depth the impact of consumption of animal products in our health and our planet , was born the project of setting up a business in the area of ​​vegetarian restaurants.
The purpose of this study was to investigate the reasons why we should not consume animal products and create a project of a chain of exclusively vegetarian and vegan food restaurants that is a viable alternative to traditional diet.
The theoretical part of the project is based on several studies on the subject of human diet, its relationship to health and the resulting benefits and problems for people and the environment resulting from our diet. For the company project we used the methodology of creating an investment: market survey, and financial viability and sensitivity analysis. All proved feasible.
Keywords: Health, Animals, Environment, Healthy Food, Investment.  IBER's 7, 3. Silva & Costa
 
Current Collaborative Economies Business Model Airbnb: Changing The Hospitality Industry
JOSÉ G. VARGAS-HERNÁNDEZ | DIANA SOLTERO MARISCAL
Abstract: This paper focuses on the study of one of the most recent and successful technology-based startups, whose nature is the hospitality industry.  Airbnb is part of the model peer to peer of the collaborative economy, which means it is participating in a Community market based on trust the host-guest experience for traveling richer than it would simply stay in a hotel.  For the development of this work the research methods will be descriptive and analytical due to the interest of not only explain the origin and strategies that practices the company but also doing an analysis of the tendency of users, both the hosts and guests about their perception of the services offered and whether it will become the preferred way to rent a space. The trends show that the explosive growth since its inception continues to be a trend, as long as the regulations imposed by different governments are met and that trust between users stays strong.
Keywords: Airbnb, disruptive innovation, hospitality industry, hosting entrepreneur, sharing economy. IBER's 7, 4. Vargas-Hernández & Mariscal
JEL: M13, O31, Z31.
 
 
Corporate Social Responsability In Portugal: From Myth To Reality
MARTA MARIA CORDEIRO LOPES | NELSON JOSÉ DOS SANTO ANTÓNIO
Abstract: Corporate Social Responsibility (CSR) in Portugal registered a significant increase in recent years approaching other European countries. The companies was organized, created awards and promoted the concept. However, academic research was less then expected, being scarce, dispersed and residual. This article aims to identify the main organizations that promote CSR in Portugal, existing awards and rankings in addition to positioning the country in the business and academic perspective. The article is descriptive and exploratory, in a reflective and critical qualitative approach. This debate contributes to demystify CSR in Portugal, understand its evolution and reinforcing the importance of developing more extensive practices that allow effective change of behavior.
Key Words: Corporate Social Responsibility, Portugal, Academic Research. IBER's 7, 5. Lopes & António
 
The Digital Marketing Channels In The Tourism Purchase Decision Making Process
GORETE DINIS | CARLOS COSTA | OSVALDO PACHECO
Abstrat: Over the last years the Internet has revolutionized the way consumers look for tourist information and carry out the purchase of a trip or touristic service. Nowadays, the consumer in tourism is more demanding, informed, independent and actively seeks to participate in choosing and organizing a trip and to do so they increasingly use the Internet during the decision making process and also during and after the trip, especially to share experiences and emotions.This article aims to show which online marketing channels are used by tourism consumers from different countries throughout the consumer purchase decision-making process as well as the duration and steps of the process. Furthermore, it also attempts to show that the marketing channels used by consumers differ with the type of tourist company.The results of this study demonstrate that there are marketing channels that are more important in the pre-decision phase, and others in the decision phase, and that the use of marketing channels and the duration of the online purchase decision-making process varies according to the consumer’s country of origin.
Keywords: tourism, Internet, purchase decision, digital marketing.  IBER'S 7, 6. Dinis, Costa & Pacheco
Model Of Electrification Of Mozambique: It’s Importance For Development
ANTÓNIO PEDRO SEBASTIÃO
Abstract: This article aims to analyze the energy efficiency of processes in rural areas, specifically the case of rural electrification in Mozambique. Analyzes the enhancement of the implementation of rural electrification projects in a decentralized manner supported by the use of renewable energy, and secondly to evaluate the impact of these projects in rural and remote areas, and the impact of rural electrification in Mozambique considering the current context of fight against deforestation.
The object of study focused on the problem of lack of access to electricity in many developing countries.
The literature review begins by discussing the concepts of rural electrification, specifies its impacts in rural areas related to rural electrification and development, portraying the importance of commercialization of renewable energy technologies by small and medium enterprises and lastly evidence electrification and the development of rural areas in the world. 
Keywords: Deforestation, Rural Electrification, Renewable Energy, Rural Areas and Poverty. IBER's 7, 7. Sebastião
JEL Codes: M10, M1
 
Hydrogen Cells and The Future: The Intention To Use The Hydrogen Cell by Transport Companies
FERNANDO AGOSTINHO | ÁLVARO LOPES DIAS
ABSTRACT: This article refers to the theme "Hydrogen Cells and the future: The intention to use the Hydrogen Cell by transport companies", focusing on the analysis of the level of acceptance by those entities, to the product in question, based on the Technology Acceptance Model. The technology of hydrogen fuel cells, although already on the market for several years, has never been explored in a comprehensive and widespread commercial level, neither at B2C (Business to Consumer) or B2B (Business to Business). On the other hand, we live in a time of economic and financial instability, both internally and internationally, and uncertainty with regard to issues of environmental sustainability.
This study aims to converge these issues onto a sole thematic, to analyze what are the most important characteristics of the hydrogen cell, its acceptance by potential customers, and its applicability in a market like the Portuguese, in a business sector of substantial financial wear. Additionally, this study will evaluate the impact of this product on the market in regards to Marketing, and in which ways it can boost it, in order to make it reach a larger number of customers.
KEYWORDS: Intention to use, acceptance, hydrogen cell, transport companies. IBER'S 7, 8. Agostinho & Dias