Logo do repositório
 
A carregar...
Foto do perfil

Resultados da pesquisa

A mostrar 1 - 10 de 13
  • Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Method of Category Analysis
    Publication . Araújo, Lurdes; Cruz, Sérgio Ravara; Lima Santos, Luís; Cardoso, Lucília
    The relationship between corporate tax planning (CTP) and corporate social responsibility (CSR) is complex, with various perspectives, and a detailed scientific analysis of this relationship is required. This complexity arises from the conflicting interests of maximizing shareholder value through tax strategies while meeting societal expectations of ethical behaviour and transparency. So, the main objective of this research is to reveal the state of the art regarding the relationship between these two concepts. To achieve this goal and map the scientific literature relating to CTP and CSR, the Scopus and Web of Science (WoS) databases were used, resulting in a screening process identifying 47 relevant articles. The methodology employed is hybrid, combining a systematic review and category analysis. The main results reveal a strong relationship between corporate tax planning and CSR. Tax avoidance is the focus, followed by tax aggressiveness due to the conflict between shareholder benefits and social obligations. In addition, the most tested theory is risk management. This study highlights the interdisciplinary nature of CTP and CSR research, integrating accounting, business ethics, and management for a holistic understanding of corporate behaviour. The focus on tax avoidance underscores its key role in the CTP-CSR relationship, reinforcing theories that link tax practices to corporate ethics and suggesting aggressive tax strategies can undermine CSR efforts. As the main practical implication, the study suggests that policymakers should promote transparency in companies’ tax practices and encourage CSR activities, aligning companies’ behaviour with society’s expectations and improving compliance with tax obligations
  • Mapping Gamification for Sustainable Urban Development: Generating New Insights for Tourism Education
    Publication . Fraga, Carla; Cardoso, Lucília; Stefano, Ercília de; Lima Santos, Luís; Motta, Natália
    Although scientific literature already shows the connections between gamification, tourism and sustainability, there is still a gap in research into how gamification can transform cities into more playful, sustainable and intelligent tourism destinations. Gamification in tourism promotes engagement, education and innovation, enriching experiences and driving the development of smart destinations. This study advances this debate by employing a mixed methodology, combining a systematic review (supported by Rayyan, an artificial intelli gence) and content analysis (supported by Iramuteq, a textual software, version 0.7 Alpha 2). Additionally, we used Dreamscape by Voyant Tools online for a geographical analysis of the textual corpus formed by n = 61 abstracts. The intersection of main findings from the techniques applied provides eight new insights on urban tourism education through gam ification, which are as follows: (1) exchange between the Global North and South; (2) local and global participation; (3) collaborations to achieve the 17 SDGs; (4) improve urban destina tion marketing by ethics principles; (5) deepening disruption technology and ethics studies; (6) the transformation of reality by sciences; (7) gamification on interdisciplinary perspectives; and (8) the role of gamification on the tourism and hospitality industry. The results suggest that gamification in tourism can offer a new ontological approach to addressing sustainable urban development, highlighting both theoretical and practical challenges. This research has both theoretical and practical implications, advancing the concept of ecogaming by integrating technology, entertainment and sustainability, and reinforces its potential to educate and engage in sustainable urban tourism practices.
  • Manual de boas práticas e sustentabilidade no turismo
    Publication . Almeida, Paulo; Eurico, Sofia; Almeida, Sérgio; Oliveira, Fernanda; Jorge, João Paulo; Ramos, Dulcineia; Oliveira, Verónica; Simões, Ana Raquel; Borges, Patrícia; Malheiros, Cátia; Caetano, Marta; Amorim, Daniela; Viana, Ana Sofia; Coelho, Júlio; Sousa, Ana Elisa; Lourenço, Paulo; Rafael, Célia; Almeida, Nuno; Fonseca, Júlia; Schön, Michael; Martins, Rui; Dias, Francisco; Cardoso, Lucília; Mendes, Alexandra; Bento, Carla; Elias-Almeida, Anabela; Varela, Luciana; Varela, Jorge; Santos, Luís Lima; Gomes, Conceição; Brasão, Inês; Baptista, Pedro
  • Uses and functions of the territorial brand over time: Interdisciplinary cultural-historical mapping
    Publication . Almeida, Giovana Goretti Feijó de; Almeida, Paulo; Cardoso, Lucília; Santos, Luís Lima
    Several approaches to the concept of the territorial brand have been given over time, which has generated different contextualizations to and applications of the concept. In order to homogenize and clarify the concept, the present paper aims to present the state-of-the-art of this theme through an interdisciplinary mapping of the uses and functions of the territorial brand. To this end, the study adopts a qualitative analysis approach, integrating content analysis with the historical method encompassing an interdisciplinary cultural-historical mapping. The results point to a clear and fertile body of theory, which, in turn, suggests a fertile path for future studies. The findings reveal more than 15 centuries across four dimensions of analysis: characteristics, uses, functions and discourses of the territorial brand. Different trends and future research agendas for this area are also discussed. The practical value focuses on the application of the four dimensions of analysis as a tool for territorial management and planning for territorial managers and decision-makers.
  • Mapping dream and favourite destinations’ perceptions: The Indian tourists’ brands spatial scales
    Publication . Dias, Francisco; Sawant, Madhuri; Cardoso, Lucília; Saraswati, Arvind Kumar
    Understanding the perceptions of tourists is a key element for predicting their behavior and providing them the tourist experiences that are part of their expectations. This study aims to assess destination preferences of Indian tourists, using a new methodological approach to investigate the brand equity of tourism destinations competing in the globalized world. Using the top-of-mind approach, respondents (N = 697 Indian citizens) were asked through an online questionnaire to inform their “dream destinations” (destination they did not visit yet but they desire to visit in the near future) and their “favorite destinations” (destination they have visited and liked the most). Results confirmed both study hypotheses: (1) “dream destinations” are mostly located far away from India; (2) “favorite destinations” are mostly domestic or located in the neighboring countries. Furthermore, the study shows that local (municipal) scale is more frequently used to categorize destinations related to the following motivations: ecotourism, cultural, rural, mountain, creative tourism, city tourism, and shopping tourism; but sun and sea is more frequently framed by regional scale; however, the country scale is more frequently used to designate dream destinations as well as wellness tourism destinations. Finally, the study delivers useful managerial insights, particularly for DMO aiming to attract repeat Indian tourists.
  • Sustainable Tourism Marketing Through Destination Image: An AHP Approach for UNESCO Creative Cities in Gastronomy—The Case of Popayán, Colombia
    Publication . Moreira, Pablo Henrique de Oliveira; Fraga, Carla; Lavandoski, Joice; Almeida, Paulo; Cardoso, Lucília
    Popayán (Colombia) was the first city to be designated a UNESCO Creative City of Gastronomy in 2005, positioning itself as a symbolic ‘myth of origin’ within the network. In the context of growing demands for local strategies aligned with the Sustainable Development Goals (SDGs), it is pertinent to understand how founding cities manage and project their image through sustainable tourism marketing. Almost two decades later, this study examines how Popayán communicates and sustains its image within the UNESCO Creative Cities Network (UCCN), guided by sustainable tourism marketing principles. Methodologically, the study adopts an exploratory and descriptive case study approach, based on documentary analysis of institutional sources and the application of the adapted Analytic Hierarchy Process Image—UNESCO Creative City Gastronomy (AHPI-UCCG) model. The results provided the following: (1) a multidimensional analysis of Popayán’s image in the context of sustainable marketing; (2) an assessment of how the city’s image responds to current branding challenges, using the adapted AHPI-UCCG model; and (3) a proposal for a context-sensitive investment agenda aligned with sustainability objectives. These results support the development of a personalised strategy for Popayán and demonstrate the potential of this approach to inform analyses of other Creative Cities of Gastronomy, while recognising the unique symbolic role of Popayán as the foundational case.
  • Sustainability perceptions in tourism and hospitality: A mixed-method bibliometric approach
    Publication . Santos, Luís Lima; Cardoso, Lucília; Araújo-Vila, Noelia; Fraiz-Brea, Jose A.
    In the post-Covid-19 era, tourism impacts and the role played by sustainable planning on the long-term success of destinations have gained renewed importance. Understanding the image and perceptions tourists hold of a destination is vital for tourism planning, as they play a key role in tourists’ decisions. Considering the importance of these two key concepts (perceptions and sustainability), the present paper contributes to the advancement of knowledge on sustainable tourism by characterizing the state of the art of Sustainability Perceptions in Tourism and Hospitality (SPTH). To this end, the scientific literature on the topic was mapped through a combination of three bibliometric analysis techniques, namely: evaluative, relational, and systematic bibliometric analysis. These were based on productivity and impact indicators, including SciVal topic prominence. The results reveal that sustainability perceptions in SPTH focus on tourists’, stakeholders’, and residents’ perceptions. These findings highlight the need for involving local communities in the destination planning process to align the outcomes of tourism development with their expectations. Finally, this paper presents an original methodological contribution, as it is the first to apply the SciVal topic prominence analysis to SPTH.
  • Destination Brand Gnosis (DBGnosis): an innovative tool for tourism research
    Publication . Cardoso, Lucília; Araújo Vila, Noelia; Araújo, Arthur Filipe de; Perinotto, André Riani Costa; Dias, Francisco
    The present study addresses the case of Destination Brand Gnosis (DBGnosis), a purpose developed software for analysis of Big Data related to tourism destinations, especially to destination image studies. DB Gnosis was purposefully developed to carry out the research tasks of the Tower of Babel project, which analyses destination image formation through a global, multilingual, qualitative survey. In the present study, the program’s potential is discussed, and its operation is minutely described. DB Gnosis is a free to use software, with intuitive controls, that allows for both quantitative and semantic Big Data analysis. It is also being constantly improved due to inputs and contributions from researchers, software engineers, and statisticians, and offers extremely fast data processing. It is a brand-new program that was purpose developed to fill a noticed gap in the realm of data analysis software packages, and this study is the first piece of academic literature to address it.
  • A bibliometric model to analyze country research performance: SciVal topic prominence approach in tourism, leisure and hospitality
    Publication . Cardoso, Lucília; Silva, Rui; Almeida, Giovana Goretti Feijó de; Lima Santos, Luís
    This paper aimed to evaluate the Portuguese scientific production within Tourism, Leisure and Hospitality Management (TLHM). To this end, 572 papers from 51 peer-reviewed Scopus journals were mapped through a mixed bibliometric analysis method. The results indicated that Portugal has a significant TLHM research production, with an outstanding performance in terms of topic prominence percentile. Additionally, Portuguese TLHM research collaboration has increased significantly in recent years. It should be pointed out, however, that this production is significantly skewed towards tourism-specific studies rather than hospitality. This study presents a new bibliometric contribution by bringing the SciVal topic prominence and prominence percentile to the TLHM field and presenting a new country research performance model, indicating a new way to evaluate a country’s research performance. Additionally, this investigation featuring the overall structure of Portuguese TLHM research provides clear outlines to concerned bodies regarding researcher and institution performance and gives helpful and timely information to researchers, scholars, government managers, industry managers, and tourism and hospitality consultants.
  • Demystifying neurotourism: An interdisciplinary approach and research agenda
    Publication . Cardoso, Lucília; Araújo, Arthur; Silva, Rui; Almeida, Giovana Goretti Feijó de; Campos, Filipa; Lima Santos, Luís
    The academic discourse surrounding tourism's interdisciplinary approach has long piqued the interest of the scholarly community. More recently, attention has pivoted towards the intersection of neuroscience and neuromarketing within the realm of tourism, giving rise to the concept of “neurotourism”. This emergence requires a comprehensive elucidation of the relevance of neuromarketing and neuroscience to the field of tourism, thereby addressing the imperative to bridge existing knowledge gaps. In light of this, the present paper endeavours to fulfil this objective by synthesizing global research in this domain. The study adopts an interdisciplinary approach, employing a hybrid systematic review methodology that encompasses a literature review encompassing nine key indicators and a bibliometric analysis through co-word analysis of author keywords. In total, our investigation unearthed 45 papers from Scopus, each exploring the application of neuroscience and neuromarketing theories and methods within the context of tourism. Among these, three papers delve into the concept of neurotourism. In this paper, we underscore the deep connection between neuroscience, neuroscientific methodologies, and neuromarketing within the realm of tourism research. The outcomes of this research significantly enhance our comprehension of the current state of neurotourism research, revealing both existing voids and emerging areas of interest. Furthermore, this study introduces a pioneering methodological approach, fusing Scival topic prominence and hybrid systematic review techniques into bibliometric analysis. Ultimately, our findings illuminate a notable research lacuna, presenting a fertile terrain for prospective investigations. Additionally, we deliberate on current trends and propose directions for future research within the neurotourism landscape.