Abstract
This descriptive paper explores the role of Southern European academics within social and environmental accounting (SEA) research. It is the first survey on SEA research in Southern Europe. This review specifically targeted international journals to see how much Southern European research had penetrated the international SE A academic discourse. The research that is reported in this paper is based on an electronic search of the online databases which include journals which publish SEA research. The paper reviews journal articles published in specialized journals over the period 1998 to 2008 and reaches several conclusions: 1. The volume of published research is low and quite recent; 2. Research is more or less evenly split between empirical and theoretical articles; 3. Empirical research is somewhat more qualitative in orientation, and 4. Most empirical papers focus on the countries of origin of the researchers. Hence, there is great scope for expanding the amount of research on SEA in Southern Europe, as well as improving its geographic coverage.

Abstract
Purpose – The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company. Design/methodology/approach – The paper examines ICD in 2004, 2006 and 2008 annual reports using content analysis. Non?parametric statistical methods are used to test size and industry effects on disclosure, the effects of the level of disclosure on the growth of a company and to determine the significance of the differences in disclosure between the years under analysis. Findings – The analysis showed that size is significant in explaining ICD. The results also indicated that industrial affiliation is only partially a factor explaining ICD. It was not possible to confirm neither an increase in ICD over time, nor the relationship between ICD and growth. Research limitations/implications – The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – This paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data. © 2010, Emerald Group Publishing Limited

Abstract
A subspace-based on-line identification algorithm based on one specific technique, based on Van Overschee and De Moor's results, but can be adapted to other similar methods since they all recover from the state sequence and the observability matrix is presented. These results relate an estimated Kalman filter sequence with an oblique projection. With further improvements, the algorithm can adapt to the identification of time-variant systems.

Abstract
In this paper, two approaches, for the estimation of matrices A and C in CV A-type subspace identification algorithms are compared and the differences between the two obtained estimates are analysed. One of the methods, "least squares" based, was proposed in the original CVA algorithm. The other method, inspired in the techniques of the classical Realization Theory and proposed by Verhaegen, is far more efficient. Therefore, although the two methods produce two different estimates, a replacement is proposed and an expression for correction of the estimates is obtained, in order to reduce the loss of accuracy.

Abstract
Purpose: The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants. Design/methodology/approach: The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as disclosure media using content analysis. Non-parametric statistical methods are used to analyse some factors which influence disclosure. Findings: Portuguese companies attribute greater importance to the internet. The analysis showed that size is significant in explaining ICD only in the case of annual reports. The results also indicated that industrial affiliation is only partially a factor explaining ICD. Research limitations/implications: The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value: The paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data. This paper is one of the first to investigate ICD both in annual reports and on the internet. © Emerald Group Publishing Limited.

Abstract
This paper explores the role of corporate social responsibility and the reporting thereof in the fight against corruption. A special focus is laid on the international endeavors to improve transparency through reporting, and the paper elaborates extensively on the United Nations Global Compact (UNGC), the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises and the Global Reporting Initiative's (GRI) Sustainability Reporting Guidelines. Voluntary initiatives, such as the UNGC, the OECD guidelines, and the GRI guidelines, are considered to play an important role in providing the trust-based informal social norms, without which markets and societies cannot function. © 2012 John Wiley & Sons, Ltd.