The past few years have seen a growing trend towards the focus on audit liability. In the UK, the Company Law Reform Bill which became the Companies Act 2006, has removed the previously existing limits on auditor liability and compelled an agreement between the company and the auditor. As well...

The Portuguese National Action Plan for Employment (NAP) is the main instrument for the labour market policy. It was adopted in 1998. The NAP transposes to the Portuguese reality the contents of such guidelines, with the adequate adjustments required by the national specificities, establishing...

Some programs and research networks are dealing with topics associated to the automtive sector and they observe one of the most significative sectores of modern economies. Because of that is so interesting to forecast some possible changes in an horizon of 10 to 20 years. But this exercse must...

Science and technology (S&T) are considered to be a central source, or at least a basic medium, of societal and industrial innovation, while innovation is conceived to basically feed the regeneration of our welfare. The suppliers of S&T in Europe as well as the users of their „products“, are...

In this working paper are present the main provisional results of the first round of a Delphi survey held in Portugal on the automotive sector. It was done under the WorTiS project, developed by IET – Research Centre on Enterprise and Work Innovation, and financed by the Portuguese Ministry of...

This book organized by Alice Abreu, actual President of ISA-RC30 “Sociology of Work”, is a follow up of an international seminar on the same theme of the title, held in September 1997 also in Rio de Janeiro (Brazil). In this book are published papers presented on Latin American case studies,...

The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular...

This paper presents and discusses two case studies in the Portuguese motor vehicle industry – Salvador Caetano’s Ovar Industrial Division (SCOID), a ‘Brownfield site’ with minority Toyota ownership; and Autoeuropa, a ‘Greenfield site’ wholly owned by Volkswagen. Basically, it...

The analysis on the technological and organizational change in the European industry, and particularlly the Portuguese one, has been studied at CESO I&D since its foundation on 1988. Few time after that, started a development project that started from a previous research project on the same...

Amongst other things, this paper aims to address complexities and challenges faced by regulators in identifying and assessing risk, problems arising from different perceptions of risk, and solutions aimed at countering problems of risk regulation. It will approach these issues through an...