IPS - ESCE – DCF - Artigos científicos
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- Evaluating the efficiency of public expenditure in municipal waste collection: a comparative study of Portuguese municipalitiesPublication . Moraes e Soares, RicardoEffective waste management is fundamental to sustainable development and the well being of societies. This study focuses on the financial efficiency of urban waste collec tion in Portuguese municipalities, with the aim to analyze the effects of the allocation of public resources in the waste management sector. The main objective is to analyze the relationship between public spending and waste collection over a five-year period. Through the application of the classic data envelopment analysis model (DEA), the study seeks to observe the existence of benchmarking patterns, identify possible inef ficiencies, and determine opportunities for improvement in urban waste management and collection practices. The results suggest substantial variations in waste collection efficiency between municipalities and a positive correlation between public spending and the volume of waste collected. The results emphasize the need for a strategic allo cation of financial resources in order to promote sustainable waste management prac tices. The paper highlights the importance of municipalities reassessing their strategies for allocating financial resources to ensure a better balance between funding and effi ciency in the use of resources. The conclusions offer valuable practical implications for defining strategies and managing municipal waste collection services in Portugal and other countries with similar contexts.
- A strategic roadmap for the wine sector in the Setúbal peninsulaPublication . Costa, Teresa; Teixeira, Nuno; Cravidão, Mário; Galvão, Rosa; Nunes, Sandra Cristina Dias; Mares, PedroThe wine sector contributes significantly to economic, environmental and social development. In Portugal, the Setúbal Peninsula is one of the fourteen wine regions. Operated by numerous local businesses in a rural area, the wine industry generates enhanced value and provides jobs in the region. The main purpose of this research is to study the wine sector in the Setúbal Peninsula, Portugal, in the context of the COVID-19 pandemic and propose a roadmap, which includes strategic mitigation options regarding the impacts of the crisis. This study is based on qualitative data collected through in-depth interviews and focus group interviews. The results show that the wine sector presents a tendency toward concentration with the emergence of producers with scale and notoriety at a national level who, due to the greater dynamism of their activity, have sought international markets of great dimension and with a purchasing power, which values quality products. Finally, a business model is proposed, where companies are advised to offer competitive value propositions, which capitalize on the uniqueness of national grape varieties and traditional production processes in order to offer high-quality products at competitive prices on the global market.
- Impact of research and development expenses on the profitability of assets: the case of textile and clothing industry in PortugalPublication . Moraes e Soares, Ricardo; Nunes, Alexandre Morais; Heliodoro, Paula; Martins, VandaThe study aims to examine the financial efficiency of the textile and clothing industries in Portugal using official statistical data. The main objective is to assess the relation- ship between spending on research and development and return on assets. The study analyzes the performance of various subsectors of the textile and clothing industries, presenting the relationship between investments in research and development and the operating return on assets over various economic periods. The study adopted data envelopment analysis, classifying decision-making units based on average efficiency levels. The results highlight sectors of manufacture of textiles for technical and indus- trial use, manufacture of other textiles, production of outerwear, and manufacture of workwear as the most efficient. In contrast, sectors of manufacture of clothing and accessories, manufacture of knitwear, and leather clothing show lower levels of effi- ciency. From 2003 to 2022, the textile industry exhibited the highest levels of financial efficiency, with an above-average ratio between spending on research and development and return on assets. However, sectors of knitwear manufacturing and textile finishing have maintained a more or less constant level of financial efficiency. The analysis high- lights the need for targeted interventions to increase the financial efficiency of different subsectors within the textile and clothing industries. It is evident that there are varying levels of financial efficiency across these sectors, and the need for benchmarking peri- ods can help identify areas for improvement and set achievable goals.
- O risco do negócio e o EVAPublication . Teixeira, Ana Bela de Sousa Delicado; Galvão, Rosa; Nunes, Sandra Cristina DiasAtualmente é inquestionável a importância da gestão organizacional ser apoiada em indicadores. Por outro lado, o conhecimento do risco do negócio e da criação de valor, são informações diferenciadoras desse suporte à gestão. Neste estudo que teve como objetivo verificar a relação existente entre a criação de valor gerada nas empresas da amostra e o risco de negócio que as mesmas apresentam, após um enquadramento teórico onde foram apresentados e caraterizados os indicadores ponto crítico operacional, margem de segurança operacional e grau de alavanca operacional, para medir o risco do negócio e o Economic Value Aded, para medir a criação de valor, nas empresas da amostra, foi possível verificar que o modelo de regressão linear múltipla estimado permitiu, com uma qualidade bastante razoável, estimar o impacto que as variáveis PCV e MS têm na variação do valor EVA®.
- Impairments: Materiality and fiscal impact on Cape Verde’ major contributorsPublication . Teixeira, Nuno; Lopes, Maria José; Godinho, TeresaThis study aims to evaluate the material level of impairment losses registered by the Cape Verdean companies, as well as to analyze its fiscal impact. For this purpose, we ran the Cape Verdean’ accounting standards about this subject and studied the tax procedures on impairment registration in the country. In the empirical study, we performed an analysis of the annual report and accounts for 2012 and 2011 of fifty-seven large companies in Cape Verde. These were the benchmark years for establishing the country's major contributors and the normative framework on impairment’ application. Evidences showed that, in its vast majority, companies registered impairment losses, namely on customer debts and inventories. We also found that, empirically, impairment value was materially relevant and had impact on tax level, giving the meaningful association between payed taxes (negative association) and turnover (positive association), and registered impairment. In a future work, already in progress, we intended to verify the impairment registration’ during the period between 2013 and 2016. We will also try to understand if there is a greater social responsibility by Cape Verde’ major contributors.
- A divulgação da informação dos derivados financeiros segundo a IFRS 7: Estudos das empresas cotadas no PSI 20Publication . Teixeira, Ana Bela de Sousa Delicado; Teixeira, Nuno; Galiano, Alexandra
- Imparidades: Materialidade e impacto fiscal nos Grandes Contribuintes de Cabo VerdePublication . Teixeira, Nuno; Lopes, Maria
- A decade of environmental accounting reporting: what we know?Publication . Mata, Carlos; Fialho, Ana; Eugénio, TeresaThis study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing & Accountability Journal, Accounting Forum, Critical Perspectives on Accounting, and Accounting, Organizations and Society. For each article, the aims and results obtained, methodologies adopted, data sources, industrial sectors, and countries involved were identified. Most of the studies present a longitudinal approach and use content analysis as their methodology. The most extensively used theories are the legitimacy and stakeholders theories. The purpose of this study is to contribute to the reflection of the state of the art of research in social and environmental accounting.
- Determinants of capital structure of the information technology industryPublication . Teixeira, Nuno; Parreira, João
- Avaliação do desempenho financeiro e da criação de valor: Estudo de casoPublication . Teixeira, Nuno; Amaro, António
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