PurposeThis study aims to investigate the impact of coaching leadership (CL) on two critical organisational outcomes: employee engagement and intention to leave. Additionally, it examines the interrelationship between these variables and provides a demographic profile of respondents based on their engagement levels and tendencies to leave.Design/methodology/approachA quantitative, cross-sectional design was adopted using a structured questionnaire administered online to a convenience sample in Portugal. A total of 204 valid responses were obtained. Data analysis included exploratory factor analysis (EFA) to validate the constructs and regression analysis using Hayes' PROCESS macro with 5,000 bootstrapped samples to test the hypothesised relationships.FindingsThe results indicate a significant positive association between CL skills and employee engagement, as well as a negative association with intention to leave. Moreover, engagement was found to play a mediating role in the relationship between CL and employees' intention to leave, highlighting its strategic importance in leadership effectiveness and employee retention.Originality/valueThis study contributes to the literature by offering empirical evidence of the dual impact of CL on engagement and intention to leave, and by unveiling the mediating role of engagement. The findings underscore the value of fostering a coaching-oriented leadership style as a strategic approach to cultivating a more committed, motivated and stable workforce.
This article analyses the Amazon case to assess the European Union's approach to combating aggressive tax planning by multinational enterprises. It examines the interaction between EU State aid law, transfer pricing rules, and the arm's length principle, highlighting tensions between national tax sovereignty and competition enforcement within the internal market. the analysis focuses on the European Commission's use of State aid control to challenge advance pricing agreements and on the judicial responses of the General Court and the Court of Justice, which clarified the limits of relying on OECD-based methodologies absent EU tax harmonisation. The Amazon judgements reveal the shortcomings of the current framework. The article argues that the proposed BEFIT Directive offers a shift from ex post enforcement to ex ante structural harmonisation, providing a more coherent response to profit shifting in the EU.
ABSTRACT Periprosthetic inflammation is a major cause of implant failure and is frequently associated with persistent pain, yet prevailing models remain largely immune‐centric. Periprosthetic tissues are innervated by sensory nerve fibers, but their interaction with implant‐derived wear particles remains poorly understood. Here, we investigate the interaction of nano‐sized poly(methyl methacrylate) particles (PMMA NPs, 117 nm) with sensory neurons using compartmentalized microfluidic cultures of dissociated dorsal root ganglia (DRG) neurons and intact DRG explants. Following selective axonal exposure, PMMA‐FITC‐associated fluorescence was detected along axons and within NeuN‐positive neuronal somata. Label‐free confocal Raman microscopy further identified PMMA‐specific vibrational signatures within the neuronal model, providing complementary chemical evidence of PMMA‐associated signal. In parallel, exposure of primary human macrophages to PMMA NPs did not induce pro‐ or anti‐inflammatory polarization profile or cytokine activation under the conditions tested. Together, these findings demonstrate that nano‐sized PMMA particles interact with sensory neurons and that PMMA‐associated signal can be detected within neuronal somata following selective axonal exposure. These observations are consistent with PMMA transport from axonal terminals towards the soma and highlight an underexplored aspect of neuron–particle interactions in the periprosthetic environment. Label‐free confocal Raman microscopy provides a complementary approach for chemical identification of PMMA within neuronal models.
Virtual production (VP) are technologies and processes to combine digital environments with physical stages to create content for entertainment industries like cinema. As teachers in related areas, we aim to keep our students up to date with VP skills, as they grow in demand from creative industries, and harnessing them requires significant learning commitment and financial investment. This paper presents a research project, the Virtual Production Studio Network (VPSN), which is aimed at addressing the previous demand, by providing knowledge resources and training. Drawn results from these activities enforce the idea that VP is not a universal solution to shooting films, and given its financial requirements, cost-effective alternatives must be sought to sustain learning. Independently of these challenges, VP holds immense potential, therefore we will keep pursuing ways to integrate its knowledge and technology into our lectures to augment the students' readiness in this field.
ABSTRACT Objective: this study addresses a gap in evaluating sustainability disclosure practices in companies listed on the Portuguese Stock Index (PSI), aiming to assess their alignment with global sustainability standards. Theoretical approach: the analysis is grounded in international ESG frameworks, namely the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Integrated Reporting Framework (IRF). These frameworks guide the assessment of key dimensions in corporate sustainability reporting. Method: a qualitative analysis of sustainability reports from PSI-listed companies was conducted. The analysis tool, developed within the STAMP - Smart Teaching in Accounting project, was applied through an analysis grid covering stakeholder involvement, management of social and environmental issues, corporate governance, diversity, and transparency in anti-corruption practices. Results: the findings reveal substantial progress in social and environmental dimensions. However, there are significant gaps in anti-corruption measures and integrated reporting practices. The analysis indicates considerable potential for enhancing the quality and scope of Portuguese companies’ sustainability reports. Conclusion: the study highlights the need for improvement in specific reporting areas to better align Portuguese companies’ operations with global sustainability standards. It proposes targeted measures to strengthen these disclosures, offering a constructive and optimistic outlook for the evolution of sustainability practices in the PSI.
