Repositório RCAAP

ABSTRACT Purpose: To analyze Web Based Recruitment for people with disabilities. Originality/gap/relevance/implications: Few studies in the world have looked at the usability and accessibility of job recruitment websites for people with disabilities: none of which reviewed Web ads. In Brazil, no e-Recruitment for people with disabilities was found. Key methodological aspects: This is a descriptive and qualitative study. The author sought to analyze ads available on websites exclusively aimed at the recruitment of persons with disabilities. The categories of analysis were: the content of the ads, and their accessibility and usability of them. The analysis was done by means of automatic validation testing of the accessibility using a tool (Hera). Summary of key results: All the sites have errors that hinder the accessibility and usability of the page. The large number of registered CVs and job vacancies available on the websites indicate that online recruitment is reaching the goal of attracting candidates and companies. Regarding the content, there are particular issues related to this specific audience, besides the ones regarding each and every job, such as the availability of accessibility in the company, devices allowed by the contractor, using filters for the candidate's disability and special needs required by the company. Key considerations/conclusions: Companies which specialize in this type of recruitment need to be familiar with the Web experiences of people with various types of disabilities seeking employment. Although the ads put forth various forms of information relating to the jobs, there is clear evidence that they are not prepared to receive disabled workers. Also, they need better guidance with respect to the elimination of discriminatory practices.

ABSTRACT Purpose: Analyze the influence of ethical leadership on the relationship between leaders and followers, as well as its consequences for individual performance, commitment to work goals, and organizational citizenship. Originality/gap/relevance/implications: Although ethics in leadership is supposed to promote positive consequences in the work context, its association with performance and other relevant aspects in the business environment - such as the commitment to goals - has not yet been empirically studied. The present research contributes by filling this gap, therefore expanding the knowledge about the implications of ethical leadership in Brazil. Key methodological aspects: A survey was conducted in a multinational telecommunications company, with a sample of 161 store clerks and 15 managers responsible for the sales units located in the city of Rio de Janeiro. The statistical analysis was done using the software SPSS, through multiple regression analyses conducted with the variables studied. Summary of key results: The results corroborate the benefits of ethical leadership. They show a positive association between ethical leadership and both the quality of the leader-follower relationships and employee performance. Key considerations/conclusions: The research suggests that ethical leadership seems to have a positive impact on work productivity, by building a better relationship with employees. Therefore, based on the findings, it is possible to recommend specific actions in leadership development programs, calling attention to the importance of discussing ethical dilemmas, behaviors, and models of practice.

RESUMO Objetivo: Apresentar uma revisão do escopo da literatura disponível sobre empreendedorismo em empresas familiares. Originalidade/lacuna/relevância/implicações: Apesar de outros trabalhos de revisão de literatura sobre empresas familiares indicarem a existência de artigos que abordam a temática do empreendedorismo, não existem estudos sistemáticos de revisão sobre as especificidades das relações existentes entre os dois campos. Principais aspectos metodológicos: A partir da técnica de revisão de escopo da literatura, foi efetuado um levantamento da produção científica publicada em periódicos de reconhecida relevância para a área de empresas familiares. Identificaram-se 73 artigos científicos que trataram da temática, os quais foram categorizados de acordo com o periódico de origem, o tema de pesquisa abordado e a metodologia empregada. Síntese dos principais resultados: A leitura integrada dos artigos identificados permitiu verificar a exploração de diferentes temas de pesquisa e abordagens metodológicas para compreender a manifestação do empreendedorismo em empresas familiares. Principais considerações/conclusões: Concluímos que o alcance do potencial do campo do empreendedorismo em empresas familiares passa, necessariamente, pela construção de um quadro teórico capaz de contribuir para a compreensão de aspectos intrínsecos à natureza de empresas familiares. Ao mesmo tempo, tal abordagem, ao englobar fenômenos que se complementam sob o prisma da interação entre família e empresa, contribuiria de forma importante para a geração de conhecimentos mais aprofundados acerca da realidade desse tipo de organização e para a abertura de novas avenidas de pesquisa em empreendedorismo e em empresas familiares.

ABSTRACT Purpose: Understand the generation of innovation in a religious environment subject to the requirements of Islamic precepts. Brazil stands out in terms of its exports to the Middle East, particularly for items such as Halal chicken, produced according to Islamic precepts. For such business to be viable, an innovative network has emerged, with actors organizing their activities around religious precepts. Originality/gap/relevance/implications: Management of business product and processes is preponderantly oriented towards efficiency and productivity (e.g. cost reduction). Notwithstanding, they must comply to additional demands in supply networks where religion plays a major role. Key methodological aspects: Documentary research, exploratory interviews with key respondents at the strategic level, non-participant observation of workplaces and production lines. Summary of key results: Actors are linked to the network by a common goal, both economic and social, mobilized by institutionalized rules and religious principles in the network. Product and process changes are subject to compulsory religious rules, and no change may occur if not aligned to ancient practiced beliefs. Key considerations/conclusions: Knowledge transfer and innovation are intertwined with religious rules, guiding product and process changes for both Muslim and non-Muslim network actors. New business approaches, however great their benefits in terms of productivity and conferring excellence, need the approval of religious leaders who interpret such innovation, judging the case for acceptance based on the precepts of the Qur'an, i.e. whether the practice is lawful or Halal.

RESUMO Objetivo: Apresentar uma sistematização das principais barreiras e facilitadores da implantação da gestão ambiental em pequenas e médias empresas encontradas na literatura, de forma a associar esses fatores contingenciais com as especificidades de gestão desse porte de empresas. Originalidade/lacuna/relevância/implicações: O artigo propõe que os fatores que influenciam a adoção de práticas ambientais pelas pequenas e médias empresas sejam investigados sob a perspectiva das características que diferenciam as empresas de menor porte das grandes organizações. Principais aspectos metodológicos: O método que fundamentou esta pesquisa e reflexão é caracterizado como pesquisa bibliográfica, e o artigo é um ensaio teórico sobre o tema da gestão ambiental em pequenas e médias empresas. Síntese dos principais resultados: Os resultados encontrados mostram, por um lado, que a maioria das especificidades das empresas de menor porte está relacionada ao surgimento de barreiras à gestão ambiental e, por outro, que ainda são poucos os fatores com potencial de facilitar o desenvolvimento de práticas ambientais nessas empresas. Principais considerações/conclusões: Os resultados mostraram os fatores internos das PMEs ligados a gestão, estrutura, recursos, competências organizacionais, entre outros, como os mais críticos para a implantação e manutenção da gestão ambiental e, portanto, os que merecem maior atenção dos formuladores de políticas públicas e dos dirigentes de pequenas e médias empresas. Além do mais, os fatores identificados como facilitadores, apesar de escassos, revelam que as empresas de menor porte possuem especificidades que podem se tornar potencialidades no campo ambiental.

RESUMO Objetivo: Compreender se os gestores mais experientes incorrem na falácia da centralidade, negligenciando a busca de informação sobre os unknown unknowns em projetos inovadores para dar sentido (sensemaking) ao que ocorre no contexto do projeto. Originalidade/lacuna/relevância/implicações: A falácia da centralidade, teoria formulada por Westrum, foi observada na ação de diversos especialistas, como cientistas, praticantes da medicina, bombeiros. Pretende-se expandir esse contexto, aplicando-a à gestão de projetos inovadores no ambiente de negócios. Com base nessa avaliação, pretende-se sugerir métodos e técnicas que possam ser adotados para antecipar a percepção da ocorrência de unknown unknowns, de forma aumentar a probabilidade de sucesso dos projetos. Principais aspectos metodológicos: Foi realizada uma pesquisa de campo que selecionou 16 projetos, totalizando 35 eventos imprevistos. Com base em entrevistas, a análise dos dados foi inicialmente qualitativa e posteriormente quantitativa, baseada em testes estatísticos não paramétricos. Síntese dos principais resultados: Apesar da relevância da busca por informação para lidar com os unknown unknowns, sua adoção se revelou inversamente correlacionada ao tempo de experiência profissional dos gestores. Vieses, como ancoragem, consciência limitada, escalada do comprometimento e excesso de confiança, dificultaram a percepção da lacuna de conhecimento. Principais considerações/conclusões: As recomendações deste trabalho são predominantemente práticas: conscientização dos envolvidos sobre a lacuna de conhecimento, um ambiente favorável à inovação e utilização de práticas de aprendizagem durante o projeto.

ABSTRACT Purpose: This paper presents an overview of the adoption of methods of production management methods for auto parts companies in Brazil and verifies if there is involvement of shop floor workers in their use, taking into consideration the relevance of involvement to organizational performance and obtaining the results expected from the adoption of these methods, as indicated by in line with research on participatory management and the manuals in the area of operations management. Originality/gap/relevance/implications: Involvement is a significant construct in product management and has been widely researched, but little research has been dedicated to investigating whether there is any involvement of employees in the use of multiple methods. Most of the existing research concentrates analysis on the adoption of a single method in isolation and in the literature it has been observed that companies do not always follow the recommendation to involve workers in their use, thus what motivated this study. Key methodological aspects: We conducted a survey in 95 auto parts companies to gain access to information about a wide range of auto parts companies, plotting an overview of the adopted production management methods adopted and examining the extent of the involvement of employees. Summary of key results: Most of methods investigated were widely adopted by the companies surveyed. Generally, the surveyed companies stated that there is employee involvement, although this varies from one method to another. The study identified cases in which methods have been adopted and after some time have ceased to be used by some companies. The abandonment of Six Sigma occurred mainly in companies in which there was no involvement of employees in the application of this method. The method most commonly abandoned, however, was the suggestion program, despite exhibiting greater employee involvement, indicating that some companies continue to experience difficulty applying this type of method over time. Limited time for training may also have hampered the use of some methods. Key considerations/conclusions: The researched methods have been implemented by the examined companies. The research confirms that quality still plays a major role concerning employee involvement; representing one of the most noticeable aspects regarding lean production. Most of the investigated training is focused on this area, but the fact that time dedicated to training is short helps elucidate the difficulty related to involvement in methods which require a higher level of formal training. Cases in which companies implemented certain methods and soon discontinued them have been observed, highlighting the suggestion program, in which the employee involvement is central; what indicates that difficulties related to this involvement remain in some companies.

ABSTRACT Purpose: The aim of this research is to describe the main reasons and difficulties for women to establish businesses and to identify possible differences between those that go into industry and those that establish commerce or service businesses. Originality/gap/relevance/implications: The establishment of business is highly important for Entrepreneurship and its understanding is relevant to pinpoint the reasons and identify the difficulties that entrepreneurs have to establish their companies. Key methodological aspects: A quantitative study of 102 industry women entrepreneurs and 96 commerce/services entrepreneurs was carried out. Data were collected by a structured questionnaire and by two Likert scales, which measured reasons and difficulties in the establishment of companies. A cluster analysis was undertaken to identify possible groups of attributes related to reasons and difficulties in the establishment of enterprises to group variables. The Mann-Whitney test was employed to compare reasons and difficulties in the establishment of enterprises between the two groups (industry and commerce/service) to identify statistically significant differences. Summary of key results: Results by the Mann-Whitney test revealed that the two groups assigned the same level of importance to the reasons for business establishment: improvement difficulty in the previous job; desire to financially help offspring; re-entry into the labor market; earning lot of money. The same test showed no significant difference in importance level assigned to eight difficulties for the establishment of business: I did not believe in my own capacity; I had never had any link with other companies; I did not have any access to industry information; People did not believe in my potential; I was afraid to quit my job; I was never acquainted with a business plan; I had no money for advertising my business; I found it difficult to choose the location of the company. Key considerations/conclusions: Results show that women entrepreneurs are not a homogenous group and that there is a need for public policies that would minimize difficulties in the setting up of companies to increase women´s participation as entrepreneurs.

ABSTRACT Purpose: To highlight and analyze lifestyles of expatriate workers. Originality/gap/relevance/implications: Since the expatriation involves processes of deconstructing and reconstructing the self, it is important to recognize lifestyles invented or adapted during an international experience. Key methodological aspects: Exploratory research with qualitative approach. Data collection was carried out through focus group with managers of the same company who shared similar expatriation experiences. The transcribed material was submitted to content analysis. Summary of key results: The ways of moving around the city, the routine and the leisure activities, the sightseeing trips, the expatriation valuation and the abnegation as a way of life were observed according to control-stimulation perception. Such elements highlighted lifestyles based on the former life, in the control, in the abnegation and in the established period of validity. Proved to be consistent with immaterial labor logic that reaches the unprecedented life, requiring intellectual and affective mobilization of individuals to new situations and indicating both intensification of control and submission forms, with so far expected freedom. Key considerations/conclusions: The lifestyles, common to all research participants, were molded, intertwined and intensified in each other. They resulted from the daily shock between the non-normalizing prescriptions and the plurality of possible options lived in expatriation.

ABSTRACT Purpose: Understand the tactics that nontraditional students use to manage the boundaries between work, home and study. Originality/gap/relevance/implications: The originality of this study relies on transfer of the focus from the conflict to the balance between work, home and study. It also breaks new ground by directing attention to the micro level of individual action, in contrast to a literature that traditionally studied organizational actions. Finally, it performs an innovative reading of the interface between work, home and study domains from the perspective of the boundary theory. Key methodological aspects: This qualitative study was held from 18 interviews that were recorded, transcribed and content analyzed, which revealed a list of individual tactics employed by respondents to reconcile the demands of work, home and study. Summary of key results: The analysis allowed us to identify 18 tactics that our respondents employ to negotiate the level of permeability between the boundaries between work, school and home. These tactics were classified as behavioral, communicative, physical and temporal. Key considerations/conclusions: The study revealed that students develop an active role by interpreting the expectations of the social actors from the home and work domains and from the institution where they study and adopt boundaries with degrees of permeability that enable a state of greater balance between these domains.

ABSTRACT Purpose: The present study tried to observe the representations of Brazilian jeitinho, typical of Brazilian culture, through the analyses of the movies Elite squad (Tropa de elite) and Elite squad: the enemy within (Tropa de elite: o inimigo agora é outro). Originality/gap/relevance/implications: The article corroborates the ongoing debate on the field and offers alternatives for the study of Business Administration, by using the film analysis as a technique. It is of utmost importance to evidence that analyses such as this one, contribute to Business Administration by, when well situated, aiding in the comprehension of themes and concepts, leading students and readers to obtain new reflections and new perspectives about the subjects in question. Key methodological aspects: The qualitative character is a methodological landmark of this work, which uses the technique of indirect observation to analyze the films. From the utilization of a reflexive methodology, we were supported by the categorization of the data analyzed, based on the "implications" of jeitinho, present in Massukado-Nakatani, Mussi and Pedroso (2009). For a better perspective of these implications, tables were constructed linking them to specific scenes in the films. Summary of key results: Jeitinho appears in the movies as a notable presence in the Brazilian culture, entering the realm of the organizations, which is the case of the Military Police, the organization presented in the analyses of the films. Key considerations/conclusions: Thus, it was possible to notice peculiarities of the Brazilian culture through the analysis of national productions, contributing, then, to the ongoing debate in the field, trying to offer alternatives to the study of Administration, especially in what concerns the absorption of the national culture in the organizations.

ABSTRACT Purpose: Verify the effects of the subprime mortgage crisis on firms with different debt levels. Originality/gap/relevance/implications: The study contributes to the literature by examining the financial capital structure of emerging market companies in a context of crisis, in addition to using a robust econometric tool - the quantile regression. Key methodological aspects: In this work, the quantile regression was used as an analysis tool, and this technique allowed to observe the impacts of the crisis not only in the average level of indebtedness of companies, but also in its extreme values. Therefore, this work is characterized as descriptive, and the analyzed relations are quantitative. Firms were analyzed in Brazil, Russia, India and China. Summary of key results: The results indicate financing strategies, according to the theories of Pecking Order and Trade-off as regards to the level of debt. Key considerations/conclusions: The survey concluded that firms have different financing strategies even in the same country. Thus, the financial performance of firms would be influenced by economic conditions in the country, as well as the existing debt level in each company.

ABSTRACT Purpose: The goal of this study is to identify the relationship of absorbed, non-absorbed and potential slack with the innovation of companies of sectors members of the sectoral ranking of innovation in the Brazilian Index of Innovation (IBI) listed in BM&FBovespa. Originality/gap/relevance/implications: Organizational slack and innovation have been objects of study internationally, but still represent a research gap in Brazil. Also there were not identified studies using the intangible asset to measure innovation and the possible relations with the organizational slack measures. This theme can also support the strategic activities of organizations, such as contributing to the creation of competitive advantage. Key methodological aspects: Descriptive research with quantitative approach was carried out using financial data of 208 companies listed in BM&FBovespa classified as innovative according to the Index Brazil of Innovation. Information regarding intangible assets, used as metrics to measure the innovation, was collected from the Notes; and the data to calculate the measures of organizational slack were collected from Economática® database. Summary of key results: In the application of the panel data model, the results demonstrate a significant relationship between organizational slack and innovation. The potential and absorbed slacks impact significantly and positively the innovative process. Non-absorbed slack influences positively, but with relatively smaller impact compared to other measures. Key considerations/conclusions: It is concluded that the results indicate a relationship in greater degree of absorbed and potential slack and to a lesser degree of non-absorbed slack with the innovation of the companies surveyed.

ABSTRACT Purpose: It sought to understand the coordination of the local production arrangement (LPA), especifically clothing production in the City of Muriaé, MG-Brazil. Originality/gap/relevance/implications: This study proposes the analytical model for comprehending how coordinating happens, as well as indicate relations between the elements that compose it, and the implications for the way in which these elements are manifested in a LPA context. It consists in an advance for understanding governance in LPA. We suggest means for systematizing the coordination of joint actions and mitigating challenges regarding means of production and means of coordinating. Key methodological aspects: A qualitative/descriptive research was performed, whose data was gathered through documents and partially structured interviews, conducted with twenty agents of said LPAs. The data was processed through NVivo® software and categorized by the content analysis technique. Summary of key results: It was found that the coordination is characterized by low levels of formality, integration and participation of the business representatives, management structure made of some entities and average integration and participation levels of the business representatives' part. Results that support other studies developed about the practice. Key considerations/conclusions: It was identified factors that allow us to grasp the complex reality and dynamics of a LPA, as well as criteria for systematizing and comprehending how coordination happens and pointing out its implication in the development [of local business]. Out of strategies devised, it will be possible to direct the activities of coordinators from others LPAs, fostering local business development.

ABSTRACT Purpose: The study aims to explore and describe the mediation of green marketing in the relationship between supply chain management and corporate performance. Originality/gap/relevance/implications: The prior intention was to fill an epistemological gap about green marketing. The presence of green marketing in regression decreases the magnitude of the relationship between supply chain management and performance in Brazilian construction companies. Key methodological aspects: The study was carried out using quantitative method with exploratory and descriptive purposes. An exploratory research was conducted through in-depth interviews with ten managers working in the construction business. A descriptive survey involved the application of a questionnaire answered by a sample of 133 respondents. Data was analyzed using descriptive statistics, linear regression and structural equation modeling. Summary of key results: Data showed that green marketing mediates, in part, the relationship between supply chain management and corporate performance. Key considerations/conclusions: As theoretical implications, the study reinforces positive correlations between the constructs used in the surveyed sector. It resorted to models previously developed that, combined, could be reproduced or falsified, in order to obtain, finally, convergent measurement models. As a practical application, it identified the involvement of employees in environmental issues, missions and visions with explicit statements on energy and water saving and green marketing initiatives to improve the corporate image, such as obtaining environmental certifications. In conclusion, it appears that the civil construction companies have room to improve the communication and image to stimulate both the supply and consumption of green products.

ABSTRACT Purpose: To analyze critically the impact of the flexibility discourse on banking industry practices, from the perspective of bank employees. Originality/gap/relevance/implications: This research is relevant once it deals with the issue of flexibility from the point of view of the employees, a matter that is still being debated in the academia. It also tries to close a gap in the subject, namely on whether employees identify the use of the flexibility discourse as being an instrument of control. Key methodological aspects: The study used a qualitative approach and semi-structured interviews for its data collection. This data was analyzed using the content analysis method. Summary of key results: The transformation of bank workers' profiles, in order to be more flexible, has exposed them to perverse management practices and, encouraged by corporate discourse, they have ended up becoming high performance slaves. The bank employee is now primarily seen as a salesperson. Even though they are dissatisfied with their working conditions, the interviewees readily submit themselves to the pressures of work to maintain their standards of living. Key considerations/conclusions: Flexible practices are so embedded in the day-to-day work of bank workers that they do not perceive them as being tools of control or domination over them. Finally, the conclusion reached is that the prevailing ideology in society enhances the discourse of human resources management, which, in turn makes the flexibility discourse operational, as pointed out by Sennet (2008) and Gaulejac (2007).

ABSTRACT Purpose: To comprehend diversity on the organizational context. Originality/gap/relevance/implications: There are few critical studies on the subject, here grounded on the ideas of Derrida (2002) and on the theory of recognition of Honneth (2003). The comprehension of diversity is related to the construction of identity among individuals and refers to the concept of tolerance, enabling a discussion about recognition (or not) of differences. Key methodological aspects: Qualitative research, performed in organizations on the segments of mining and steel mill. Data were collected by focal groups submitted to discourse analysis. Summary of key results: It was found difficult to live with people of different groups. Diversity was also associated to difference and the topic recognition. It was evident that diversity should be managed in the organizational context, but the diversity that comes on the agenda of companies analyzed, including the HR practices, is the tolerable diversity. Key considerations/conclusions: Minority groups still lack of recognition, prevailing the valorization of a group over the others. To recognize differences is a challenging matter, considering the distance established between reflexive processes and the corporate practice. Finally, it is pointed out the need to promote actions that aim the equality of opportunities of treatment to the several groups present in the organization.

ABSTRACT Purpose: The research aims to evaluate the efficiency of banks that operated in the Brazilian market in 2013. To achieve this goal, efficient banks were identified according to the production approach. To detect and explain efficiency standards, additional analyses were carried out related to: 1. capital origin, 2. size, 3. business segment, and 4. risk rating. Originality/gap/relevance/implications: The Brazilian literature on bank efficiency features several studies linking the efficiency of banks to capital origin and size. However, the relationship between efficiency and business segment has been poorly explored and the relationship between efficiency and risk rating is scarce. In this sense, this research contributes to the literature by exploring the relationship between efficiency and business segment, as well as the relationship between efficiency and risk rating. Key methodological aspects: The research uses a quantitative approach and employs the Data Envelopment Analysis (DEA) technique to calculate efficiency scores. The data were obtained from the Central Bank of Brazil (Bacen). Summary of key results: Federal public banks and large banks are, on average, more efficient. Banks operating in foreign exchange and retail, as well as banks with high credit ratings, also achieved high levels of efficiency. Key considerations/conclusions: Efficient banks proved to be more profitable, lent less money in proportion to their total assets, and received fewer complaints filed with the Central Bank of Brazil in 2013.

ABSTRACT Purpose: This study aims to assess the impact of adopting IFRS standard on the equity cost of Brazilian open capital companies in the period of 2004-2013. Originality/gap/relevance/implications: The adoption of International Financial Reporting Standards aims to increase the quality of accounting information. Studies performed in Europe suggest that, after the adoption of the IFRS standard, there was a reduction in the equity cost of companies due to the reduction of information asymmetry and risk. Key methodological aspects: The equity cost was calculated using the capital asset pricing model (CAPM) adapted to the Brazilian case. The empirical strategy was the difference analysis in differences, comparing the results of companies that voluntarily adopted the IFRS with companies that adopted IFRS after the mandatory adoption period. Summary of key results: The results indicate that the adoption of the IFRS standard does not contribute to reduce the equity cost in Brazil. Key considerations/conclusions: Suggesting that the process of adopting the international accounting standard may take more time to impact the equity cost of Brazilian open capital companies, since the impact of IFRS is not related only with the adoption, but also with its use by companies and users.

ABSTRACT Purpose: Understand how the user, the provider/supplier and the decision maker interact in the innovative process, as well as identify how the co-production occurs. Originality/gap/relevance/implications: There is evidence that the innovation derives among other factors from elements that characterize the co-production. Studies involving co-production of innovation are scarce. This study contributes to increase the theoretical knowledge in innovation in hospitals, mainly regarding co-production of innovation. Key methodological aspects: It is a qualitative study with case study strategy. Data collection through interviews and documentary research. Analysis of the data by technique of content analysis. Summary of key results: The logic of product development is still applied in the development of technological solutions for the hospital, against the logic of services, involving the interaction of customer with supplier. The results also suggest the possibility of relationship between innovation capacity and occurrence of innovation, pointing out the need to test this relationship in future works. Key considerations/conclusions: It is necessary to understand and investigate the mechanisms that allow the interaction of users, from design to implementation of innovation. It is also important to investigate whether the elements that characterize the co-production are relevant to explain innovation in hospitals, because elements were identified related to the concept of innovation that deserves to be better understood, including in contexts of public and private hospitals.