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- The Legal Research Methodology as a Method for Researching in Business Area: A Case Study Applied to GymnasiumsPublication . Aldeia, Susana; Silva, Natacha Jesus; Nanez, SergioThe main objective of this paper is to understand how the analysis of laws and jurisprudence influences the decisions of gym managers in Portugal. Design/methodology/approach – For this purpose, the Portuguese tax law was investigated, particularly the Value Added Tax law and additional legal dispositions. It also researches the arbitral case law related to nutrition consulting in sports activity companies. Findings – The nutrition consultation is considered a medical act subject to the legal disposition of article 9º of the Value Added Tax Code, which means that when the medical service is provided by a professional, the beneficiary of the services can benefit from the VAT exemption. This disposition observes the European Union Directive 2006/112/EC of the European Council. Nevertheless, when a nutritionist provides these services through an entity that offers sports activities like gyms, some doubts are raised because it can be considered that nutritional monitoring has no therapeutic purpose. Customers could not benefit from the VAT exemption if some conditions were not observed. The arbitral tax court has been considering that it needs to keep some requirements for that exemption could be applied to the gym services. In several cases, fulfilling the conditions is complex and generates litigation between the Portuguese Tax Authority and gyms. In the personal sphere, there are two possibilities for the service's recognition i) if the service is recognized as a consultation, it could benefit as a medical expense in the personal income tax statement; ii) if it is not considered as a medical expense, each person can deduct 15% of the VAT in the same statement. Originality: This paper demonstrates the role that court rulings play in clarifying day-to-day issues for managers. It also shows that laws and court rulings are an essential source of data in management research. Research limitations/implications – This study only analyses the Portuguese case, it could be interesting to study other countries that do not apply the value-added tax law.
- Try or not to try? A theoretical proposal to change eating behaviorPublication . Martins, Oliva M.D.; Silva, Natacha Jesus; Costa, José Paulo; Coelho, Ana SofiaConsidering that animal protein production undermines environmental sustainability and that protein-based foods are essential for human survival, it is necessary to reflect on alternatives in view of global population growth, expected to exceed nine billion by 2050, together with the increase in life expectancy. These factors, combined with the environmental impacts of livestock, may result in an insufficient supply of animal protein, raising the question: how can we meet the growing demand for protein? This proposal aims to identify sustainable and accessible options to replace or supplement animal protein. Insect-based food emerges as a promising solution; however, cultural barriers such as neophobia constitute a major challenge. To understand these barriers, we applied the Social Ecological Model [1], structuring them into different dimensions (structural, community, organizational, interpersonal). Additionally, we explored factors influencing eating behavior based on individual and social beliefs [2]. Given the complexity of changing food habits, a sequential qualitative and quantitative approach is proposed [3]. Finally, this research suggests experimental investigation on sensorial perception to identify the main agents and variables that influence eating behavior, leading to the development of an interaction model.
- Institutional trust as a driver of product boycotts in EuropePublication . Baptista, Nuno; Dos-Santos, Maria; Mata, Fernando; Silva, Natacha JesusDespite the significant growth in consumer boycotts, research has devoted insuffi- cient attention to the institutional factors that may motivate consumers to engage in such behaviour. This article aims to address this research gap. The main objective is to analyse the factors that affect consumer boycotts from an institutional sustainabil- ity perspective, by focusing on a specific dimension of institutional sustainability: institutional trust. Information and data came from the 2023 round of the European Social Survey, a cross-national survey covering 25 Countries. The article applies a binomial univariable logit model to test the influence of institutional trust and other potential drivers on boycott decisions and a multivariable binomial logistic regres- sion to explore possible interrelationship between independent variables. The results confirm that boycotts are affected by institutional trust and other factors including demographic and socio-economic characteristics of the consumers, consumers’ per- ception of ICT, satisfaction with public institutions, and consumers’ evaluation of personal well-being. This article contributes to political consumerism literature by focusing on the impact of institutional trust in boycotting behaviour. This relation- ship is underexplored in existing literature, since most literature researches con- sumer boycotts from a triple-bottom perspective and neglects the effects of the insti- tutional dimension of sustainability in consumer behaviour. The article brings new insights into the motivations of consumers at the political and institutional levels and opens new directions for future research to explore institutional sustainability related to the good practices of governance.
- The legal research methodology as a method for researching in business area: a case study applied to gymnasiumsPublication . Aldeia, Susana; Silva, Natacha Jesus; Nanez, SergioPurpose – The main objective of this paper is to understand how the analysis of laws and jurisprudence influences the decisions of gym managers in Portugal. Design/methodology/approach – For this purpose, the Portuguese tax law was investigated, particularly the Value Added Tax law and additional legal dispositions. It also researches the arbitral case law related to nutrition consulting in sports activity companies. Findings – The nutrition consultation is considered a medical act subject to the legal disposition of article 9º of the Value Added Tax Code, which means that when the medical service is provided by a professional, the beneficiary of the services can benefit from the VAT exemption. This disposition observes the European Union Directive 2006/112/EC of the European Council. Nevertheless, when a nutritionist provides these services through an entity that offers sports activities like gyms, some doubts are raised because it can be considered that nutritional monitoring has no therapeutic purpose. Customers could not benefit from the VAT exemption if some conditions were not observed. The arbitral tax court has been considering that it needs to keep some requirements for that exemption could be applied to the gym services. In several cases, fulfilling the conditions is complex and generates litigation between the Portuguese Tax Authority and gyms. In the personal sphere, there are two possibilities for the service's recognition i) if the service is recognized as a consultation, it could benefit as a medical expense in the personal income tax statement; ii) if it is not considered as a medical expense, each person can deduct 15% of the VAT in the same statement. Originality: This paper demonstrates the role that court rulings play in clarifying day-to-day issues for managers. It also shows that laws and court rulings are an essential source of data in management research. Research limitations/implications – This study only analyses the Portuguese case, it could be interesting to study other countries that do not apply the value-added tax law.
- From disruption to innovation: integrating active learning in AI-resilient assessment designPublication . Silva, Natacha Jesus; Santos, Maria dos; Bello, Maria DuarteArtificial Intelligence (AI) and generative learning technologies are transforming the landscape of higher education. With tools capable of producing essays/reports, solving complex problems, and simulating critical thought, traditional assessment practices are becoming increasingly vulnerable. The rapid, widespread, and easy accessibility of generative AI raises concerns about academic dishonesty, plagiarism, and the erosion of original thought. This disruption calls for a reimagining of assessment models that are not only robust in the face of AI but also pedagogically sound. Active Learning Strategies (ALS) offer a pathway forward. Rooted in constructivist and experiential learning theories, ALS emphasizes student participation, collaboration, and real-world application. By shifting from passive learning methods to active learning engagement, these strategies promote higher-order thinking and personal investment in learning, qualities that AI cannot easily replicate. This paper aims to analyze how ALS can underpin AI-resilient assessment design, drawing insights from a scoping literature review, an applied case study from the UNESCO-ESCS Chair in Portugal and results from inquiries to students.
- Culture as a model for the social inclusion of Brazilian migrants in PortugalPublication . Almeida, Lígia; Moutinho, Raquel; Silva, Natacha Jesus; Leite, Jorge; Oliveira, Marcelo; Caldas, JoséMigrants and refugees’ influx into Europe has been steadily rising, and social indicators consistently show a decrease in economic and social protection towards vulnerable populations. Recent research shows that a sense of belonging is central towards integration in a new country. Unfamiliarity with culture contributes to isolating migrants and prevents participatory citizenship. Our objectives are to identify gaps in cultural competence and accessibility to culture in our country, understanding their cross-sectoral consequences – namely regarding the Brazilian community. Our study followed a qualitative methodology (online semi-structured questionnaires) for collecting and analysing data (content analysis) and was conducted in Porto, the second largest Portuguese city. Participants were 38 Brazilian immigrants, contacted through NGOS’s, social associations and institutions during the pandemic. Brazilian collective is a strong consumer of cultural events and resources, having a very strong perception regarding its value and role when it comes to their own paths of integration.