Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Purpose: The study aims to analyze the relationship between the perception of organizational justice and managerial performance mediated by the role clarity.Methodology: The methodology involved a survey distributed to 133 Administrative Technicians at a Brazilian federal university, with the subsequent application of structural equation modeling through Partial Least Squares (PLS).Results: The results confirmed the hypothesis that role clarity functions as a mediator in the association between the perception of organizational justice and managerial performance.Research limitations: The theoretical contribution of this study addresses a previously unexplored gap in the literature, offering new empirical evidence to support the mediating effect of role clarity in this context.Originality: This study provides empirical evidence of the mediating role of role clarity in the relationship between organizational justice and managerial performance, focusing on a public university context. It expands the literature by applying PLS-SEM to a public management setting and offering practical insights for improving performance in public institutions.Keywords: Public Servant; Role Clarity; Organizational Justice; Managerial performance.DOI: https://doi.org/10.58869/EJABM11(3)/03

El despido disciplinario, regulado en el art. 54.2 del Estatuto de los Trabajadores español, extingue la relación laboral a causa del incumplimiento grave y culpable del trabajador. Su aplicación requiere una justificación individualizada cumpliendo con requisitos formales y sustanciales. Este artículo examina los elementos que legitiman esta decisión empresarial, haciendo uso de videovigilancia como medio de prueba. El análisis jurisprudencial, por su parte, revela una evolución hacia la aceptación de imágenes como evidencia, bajo el respeto de ciertos principios como: proporcionalidad, finalidad legítima e información previa al trabajador. Asimismo, se contrasta la normativa española con la venezolana, destacando similitudes en la protección de derechos fundamentales y diferencias en la regulación específica, detallándose como persiste la controversia en torno a la nulidad o improcedencia del despido basado en pruebas potencialmente ilícitas, lo cual evidencia la compleja interacción entre los derechos laborales y las facultades de control empresarial.   Disciplinary dismissal, regulated in Art. 54.2 of the Spanish Workers’ Statute, extinguishes the employment relationship due to serious and culpable non-compliance by the worker. Its application requires individualized justification, complying with formal and substantial requirements. This article examines the elements that legitimize this business decision, using video-surveillance as a means of proof. The jurisprudential analysis, for its part, reveals an evolution towards the acceptance of images as evidence, under respect for certain principles such as: proportionality, legitimate purpose and prior information to the worker. Likewise, Spanish regulations are contrasted with Venezuelan regulations, highlighting similarities in the protection of fundamental rights and differences in specific regulations, detailing how the controversy persists around the nullity or inadmissibility of dismissal based on potentially illicit evidence, which shows the complex interaction between labour rights and business control powers.

El presente artículo tiene por objeto analizar la formación que tiene lugar en materia de prevención de riesgos laborales en la política del lugar de trabajo relativa a la violencia y el acoso. Para ello, se pone el foco sobre el Convenio OIT n. 190, pero también en las disposiciones adoptadas, posteriormente a la entrada en vigor del mencionado Convenio, tendentes a la protección del riesgo de violencia y acoso en el trabajo para diferentes colectivos. Se ofrece, así, una delimitación del alcance de las obligaciones empresariales en dicha materia, destacando el papel tan importante que juega la negociación colectiva en el desarrollo del contenido previsto en la normativa de aplicación, así como las previsiones específicas que podemos encontrar en estas disposiciones sobre las acciones de sensibilización, información y formación, poniendo de relieve las principales bondades y deficiencias que presentan.   This article aims to analyse the training that takes place regarding occupational risk prevention in workplace policies related to violence and harassment. To this end, the focus is placed on ILO Convention No. 190, as well as on the provisions adopted after the entry into force of the Convention, aimed at protecting against the risk of violence and harassment in the workplace for various groups. Thus, it provides a delineation of the scope of employers’ obligations in this area, highlighting the crucial role of collective bargaining in the development of the content stipulated in the applicable regulations, as well as the specific provisions found in these measures concerning actions for awareness-raising, information and training, emphasizing the main strengths and weaknesses they present.

España y México destacan en el ámbito iberoamericano por su compromiso con la estabilidad laboral, priorizando la contratación indefinida sobre la temporal. En España, la reforma de 2021 ha delimitado en mayor medida las causas para los empleos temporales, ayudando a reducir su uso y fomentando el empleo indefinido. Sin embargo, existen espacios de inestabilidad que podrían mejorarse. En contraste, la regulación mexicana es más flexible, permitiendo un uso extensivo de la contratación temporal, el cual se complementa por interpretaciones judiciales e indemnizaciones que buscan evitar abusos. Tras conocer la normativa y las condiciones propias del empleo en cada país, finalmente, la comparación de los dos ordenamientos suscita posibles beneficios para los regímenes de contratación temporal en ambos países.   Spain and Mexico stand out in Ibero-America for their commitment to employment stability, prioritising permanent over temporary employment. In Spain, the 2021 reform has further delimited the grounds for temporary jobs, helping to reduce their use and encouraging permanent employment. However, there are areas of instability that could be improved. In contrast, Mexican regulation is more flexible, allowing extensive use of temporary employment, complemented by judicial interpretations and indemnities that seek to avoid abuses. After learning about the regulations and conditions of employment in each Country, the comparison of the two legal systems raises possible benefits for temporary employment regimes in both Countries.

In a world shaped by health crises, rapid digital transformation, and persistent socioeconomic inequalities, research in business and management plays a vital role in identifying innovative and sustainable responses. This new issue of the European Journal of Applied Business and Management (EJABM) brings together eight original articles authored by researchers from Nigeria, Australia, Bangladesh, Bulgaria, and Portugal. Together, they offer significant contributions to understanding institutional and organizational dynamics in a range of global contexts, with a particular focus on emerging markets and European realities. As themes such as digital innovation, effective governance, and entrepreneurial resilience gain global prominence, academia responds with critical and empirical insights. As Mintzberg (2009) aptly notes, “strategies emerge from continuous learning”—a guiding principle reflected in the studies presented here, which span sectors from Nigerian banking to EU tourism and the COVID-19 impact on the Portuguese hospitality sector. The articles in this issue explore topics such as the use of the Balanced Scorecard in banking, the internationalization of indigenous firms, the quality of sustainability reporting, digital taxation in tourism, and the resilience of solo entrepreneurs. Across this thematic diversity, a common thread emerges: the importance of institutional strength,adaptive capabilities, and inclusive public policy. As North (1990) reminds us, the development of economies is closely tied to the evolution and quality of their institutions. In conclusion, this EJABM issue highlights the importance of multidisciplinary approaches and comparative analyses in advancing our understanding of business challenges and opportunities in both emerging and established markets. By integrating diverse regional perspectives and applying robust theoretical and methodological frameworks, the authors offer valuable contributions to both academic knowledge and practical decision-making. Borges, A. P., Vieira, E., Remondes, J. (2025). Resilience, Governance and Innovation in Emerging and Established Markets. European Journal of Applied Business and Management, 11(2), 1–5. https://doi.org/10.58869/EJABM11(2)/00

Purpose: This study analyses Apple’s tax planning through Irish structures like the Double Irish and Green Jersey, highlighting how the company used legal loopholes and mismatches to lower its global tax bill. It also examines the responses of international organizations, especially the European Commission and the Organisation for Economic Co-operation and Development.Methodology: A qualitative documentary analysis of official reports and academic sources was used to examine Apple’s tax arrangements, the impact of Irish tax rulings, and the legislative reforms that led to changes in its corporate structure.Results: The research shows that Apple benefited from Irish tax rulings that allocated profits to head offices, which have no physical presence, resulting in greatly reduced tax rates. Although legal at the time, these arrangements exploited tax mismatches and raised state aid concerns. Under regulatory pressure, Apple shifted to the Green Jersey model, continuing to benefit from Irish tax incentives such as capital allowances and research and development tax credits.Research limitations: The study has faced some limitations due to its reliance on public sources, the difficulty in accessing confidential internal documents and keeping up with the evolution of tax legislation.Practical implications: Findings underscore the need for enhanced international tax coordination and the reform of tax ruling practices.Originality: By offering a comprehensive case analysis, the paper highlights how formally legal tax planning can challenge fiscal fairness and transparency, emphasizing the urgency of global tax harmonization.Keywords: Aggressive tax planning; Double Irish; Green Jersey; Tax rulings; Intellectual property.DOI: https://doi.org/10.58869/EJABM11(3)/05

Purpose: This study carried out a macro analysis of the portuguese companies in order to assess the influence of taxation on company results.Methodology: To this end, the analysis essentially focused on the corrections made to Table 07 from the income tax Model 22, for the 2019 and 2023 period, in an attempt to assess the tax corrections that impacted taxable results and to ascertain their causes.Results: The results led to the conclusion that there is indeed an influence of taxation on accounting, however, the differences between both areas have intensified over the period under study. This factor emphasises the tendency for divergences between the two areas of analysis to intensify, thus weakening the relationship between them.Research limitations: This study is based on public data and focused on the fields with major corrections presented on the Table 07 from the income tax Model 22. This may lead to small variations.Originality: This study contributes to the debate of the impact of taxation on the fiscal results presented by the Portuguese companies.Keywords: Taxation; Accounting; Divergences; Results; PortugalDOI:https://doi.org/10.58869/EJABM11(3)/04

Purpose: Worldwide travel restrictions and other measures to mitigate the pandemic situation caused a period of instability for accommodation companies. The consequences of this global phenomenon are still being explored. This study aims to understand the impact of Covid-19 on the probability of not fulfilling its obligations (default risk) and on its determinants in the Portuguese accommodation sector.Methodology: A Logistic regression on a panel data of 8,688 companies located in Portugal, from 2017 to 2022 was used.Results: The results show that Covid-19 contributed to an increase in the percentage of defaulters. Moreover, the pandemic situation had an impact on what determines financial difficulties. The determinants are different depending on the period analyzed, and the company’s size.Originality: This study adds empirical evidence on the impact of non-payment in the accommodation sector in Portugal and, to the best of our knowledge, there is a lack of literature on the impact of Covid-19.Keywords: Default risk; Accommodation sector; Logistic regression; Covid-19; Portugal.DOI: 10.58869/EJABM11(2)/07

In an era where organizational resilience and fiscal responsibility are increasingly intertwined with global challenges, applied research in business and management remains essential to understanding and navigating these dynamics. This new issue of the European Journal of Applied Business and Management (EJABM) brings together five original contributions from researchers based in Portugal, Bangladesh, and Brazil. Collectively, these studies reflect the pressing issues faced by companies and institutions across both emerging and established economies.Borges, A. P., Vieira, E., Remondes, J. (2025). Exploring Burnout, Governance and Fiscal Challenges in Contemporary Business. European Journal of Applied Business and Management, 11(3), 1–5. https://doi.org/10.58869/EJABM11(3)/00

El crowdwork off-line genera problemas de orden laboral y de seguridad social en Brasil, impidiendo la materialización del trabajo decente en todos sus aspectos: derechos en el trabajo, seguridad y salud en el medio ambiente laboral, diálogo y protección sociales. Analizando la temática desde la perspectiva de la seguridad social, se dialoga sobre la afiliación e inscripción de estos trabajadores al sistema a partir de los problemas con la forma de ejecución del trabajo. La hipótesis es que es plenamente posible reconocer su afiliación e inscripción garantizando las prestaciones del sistema, aunque para obtener la igualdad frente a situaciones contingenciales que demandan prestaciones estatales de seguridad social sería necesaria la regulación específica de una forma que las garantice y, por otro lado, también preserve el equilibrio financiero y actuarial, distante de opciones pseudo-inclusivas que ya se han buscado para otros casos y que solamente aumentan el déficit presupuestario.   Off-line crowdwork generates labour and social security problems in Brazil, preventing the materialization of decent work in all its aspects: rights at work, safety and health in the work environment, social dialogue and protection. Analysing the subject from the perspective of social security, we discuss the affiliation and registration of these workers to the system based on the problems with the way the work is performed. The hypothesis is that it is fully possible to recognize their affiliation and registration guaranteeing the benefits of the system, although in order to obtain equality in the face of contingency situations that demand state social security benefits specific regulation would be necessary in a way that guarantees them and, on the other hand, also preserves the financial and actuarial balance, far from pseudo-inclusive options that have already been sought for other cases and that only increase the budget deficit.