Findings -In planning an annual schedule of audits, the adoption of a risk-based approach is statistically significant in international firms ( p # 0.05) and companies listed on the Portuguese stock market ( p # 0.10). There is a strong (but not significant) association between risk-based annual audit planning and entities which are private, in the finance sector, and large. In planning each audit engagement, adoption of a risk-based approach is correlated positively with entity size. Internal auditing is more proactive in the implementation of ERM in smaller organisations, and is more important in the finance industry and the private sector. Practical implications -A better understanding emerges of factors associated with the adoption of risk-based auditing, together with an enhanced appreciation of the role of internal auditing in ERM. Originality/value -The paper reveals the specific characteristics of companies that are associated with the adoption of risk-based approaches in the internal audit process. It is the first paper published about risk-based internal auditing in Portugal.

The ecological crisis is endangering life on Earth as we know it, giving rise to multiple protests, strikes and marches around the world, most of them lead by children and teenagers. The aim of this paper is to argue for the legitimacy of the presence of children and teenagers in political life in the current state of the ecological crisis through a seemingly paradoxical kind of participation: civil disobedience, i.e. refusal to participate. The paper will start by addressing the need to think the ecological crisis and analyze its origins; it will then consider the significance of the role performed by children and teenagers in the political stances regarding the crisis on the basis of Hannah Arendt’s ontological-political thought.

Nesta entrevista, realizada por Davide Scarso e Nuno Pereira Castanheira entre os meses de novembro e dezembro de 2020 via e-mail, o Professor Renzo Taddei (Unifesp) discute o significado do termo Antropoceno e as suas implicações, com base nas contribuições teóricas de Deborah Danowski, Eduardo Viveiros de Castro, Donna Haraway, Isabelle Stengers e Bruno Latour, entre outros. O entrevistado enfatiza a necessidade de evitarmos a redução do Antropoceno ou termos similares a conceitos científicos, assim preservando a sua capacidade indutora de novas perspectivas e transformações existenciais e resistindo à tentação de objetivação dominadora de um mundo mais complexo e bagunçado do que a epistemologia clássica gostaria de admitir.

The concept of eudaimonia put forward by Aristotle in the first Book of his Nicomachean Ethics reflects an attempt to synthesize and clarify a well known concept in the Greek society, in popular as well as in more restricted intellectual circles, giving it a new scope and conceptual consistency. Ordinarily translated as happiness, well-being or prosperity, this concept frequently had a subjective sense, describing the lives of those who lived well or were eudaimon; but it also had an objective sense, establishing a life conducting rule for everyone who wanted to be happy or eudaimon. In the present paper we give an account of the meaning and operative range of the concept of eudaimonia and show the eudaimonia's guiding role in the Aristotelian ethical project, namely as its founding principle and final horizon, its relations with the good and virtue, as well as with the nature of man and the generation of a new modality of being. Finally, we establish that the concept of eudaimonia is central to an ethics seen as a life project.

According to the United Nations, human intervention in nature set loose a series of transformations on the Earth’s ecosystems, resulting in a serious disruption of their natural balance. Some of these changes are irreversible and threaten all life on Earth, human life included. On the other hand, the world’s sociopolitical situation also seems to have reached a dead end, with millions of people living in poverty, unemployed, undernourished, and on flight from conflict. The purpose of this paper is to show how Hannah Arendt’s thought on beginnings, crisis, understanding, meaning and human existence can illuminate and inspire an attempt to retrace the origins of this “ecological” crisis, understood as the human being’s inability to be at home in the world.