Repositório Institucional
Repositório de Publicações Científicas
Preservar, Divulgar e Dar Acesso à Produção Intelectual
DA UNIVERSIDADE PORTUCALENSE
Entradas recentes
Hydroelectric dams sale by EDP: A case study on taxation, governance and sustainable development
2024-04-12 - Costa, Eva Dias; Pinho, Micaela; Preto, Diana
The tax burden on citizens and businesses increases 1.1% between 2021 and 2022, reaching 36.4% of the GNP in 2022. During this period, revenue from direct taxes, particularly those levied on the income of individuals (IRS), and companies (IRC) grew, respectively, 12.8% and 59.6% (INE, 2023). About revenue from indirect taxes, especially those arising from value-added tax (IVA), real state transfers tax (IMT), municipal property tax (IMI) and stamp tax (Imposto de Selo), it increases by 18.1%, 26.3%, 0.8% and 6.6% respectively. Indeed, the property taxes - real estate transfer tax, municipal property tax and stamp tax - represented 4.5%, 4.4% and 5% of the 2022 total indirect taxes (INE, 2023). Portugal is the fifteenth country with the highest tax burden among OECD member countries (OECD, 2023).
Exploring gender dynamics and environmental sustainability in family firms
2024-04-18 - Ramos, Adelinda; Jayantilal, Shital; Sardo, Filipe
In an ever-changing landscape, family businesses, characterized by their unique blend of tradition, familial bonds, and entrepreneurial spirit, stand as bastions of resilience and continuity, playing a pivotal role in economic growth and societal development. Indeed, family businesses account for 80 percent of all business enterprises worldwide, making them the prevalent form of conducting business. As these entities grapple with the imperative to remain economically viable while navigating the intricacies of the contemporary business landscape, the incorporation of sustainable practices into the organizational fabric takes centre stage. By actively seeking a harmonious and reciprocal relationship between financial objectives, social responsibility, and environmental accountability, family businesses can not only secure their own longevity but also contribute to a more equitable and sustainable global environment. This narrative becomes especially compelling at the intersection with gender. Exploring the intersection between gender and sustainability provides insights into how gender dynamics influence and are influenced by efforts to achieve sustainable development. Moreover, understanding and addressing this interplay is essential for devising holistic and effective strategies that promote social equity, economic prosperity, and environmental stewardship. It underscores the need for inclusive and gender-sensitive approaches in all aspects of sustainable development. Acknowledging the significance of this ongoing dialogue, this study delves into the intricate relationship between gender dynamics and the environmental dimension of sustainability within family businesses. Through a systematic literature review of empirical research, this work specifically aims to uncover the linkage between board gender diversity and corporate environmental performance. The findings indicate that gender-diverse boards improve environmental value creation, and women in leadership positions correlate positively with environmental disclosure in family-controlled businesses. Overall, a strong positive correlation emerges between the proportion of women directors on the board and the level of environmental sustainability. The findings of this study hold implications not only for family business practitioners but also for policymakers and academics interested in propelling gender equality and sustainability agendas, notably within the framework of the 2030 Agenda for Sustainable Development.
Sociedade das Nações (ou Liga das Nações) (1919) [entrada em dicionário]
2024-04-23 - Garrido, Rui
A Sociedade das Nações (SdN), também denominada Liga das Nações, tornou realidade o pensamento filosófico (kantiano) ao poderem ser discutidos e mediados conflitos intraestatais valorizando e preservando a dignidade humana, pilar tão necessário a uma paz mundial duradoura (DIAS, 2004). Considerada a primeira organização com personalidade jurídica e de perfil supranacional, de vocação universal e global, a SdN emergiu do Tratado de Versailles, que pôs termo à Primeira Guerra Mundial. [...]