Os custos relacionados com a qualidade na prática fiscal das empresas portuguesas. Comparative case study

Todas as organizações deveriam preocupar-se com a análise dos custos da qualidade, dado que essa análise, para além de permitir identificar aspetos a melhorar, é uma ferramenta fundamental para os próprios órgãos de gestão dessas organizações. Esta análise sobre os custos da qualidade também deveria incidir sobre as atividades da empresa relacionadas com a sua prática fiscal. Porém, a literatura não apresenta qualquer referência à relação entre essas duas temáticas: custos da qualidade e fiscalidade empresarial. Nesse sentido, o presente trabalho de investigação analisa a relação entre os princípios dos custos da qualidade e a fiscalidade empresarial em Portugal. Pelo que, optou-se pela metodologia case study, mais especificamente pela metodologia comparative case study, por se entender, e se ter demonstrado, ser a metodologia que melhor se adequa à complexidade do tema em análise. Este trabalho, para além de relacionar os custos da qualidade e a fiscalidade empresarial, permitiu apresentar e aplicar uma metodologia para implementação do modelo Prevention – Appraisal – Faillure (PAF), com o objetivo de diminuir os custos da qualidade na prática fiscal e atingir o nível económico da qualidade, bem como um índice de eficiência, que permite, a todo o momento, determinar o nível de eficiência atingido e a forma de o melhorar. Nesse sentido, concluiu-se que a generalidade das empresas portuguesas não aplica os princípios dos custos da qualidade ao seu departamento fiscal ou à sua prática fiscal, quer essa atividade seja executada internamente na empresa, quer seja executada externamente; Costs related to the quality of fiscal practice in Portuguese firms. Comparative case study Abstract: Every organization should be concerned about analyzing its quality costs, since that analysis, besides allowing identification of aspects to improve is a fundamental tool for the management organs of those organizations. This analysis of quality costs should also be carried out on firms’ activities related to their fiscal practice. However, no reference is found in the literature to the relationship between these two: quality costs and business taxation. This research analyzes the relationship between the principles of quality costs and business taxation in Portugal. So being, and to carry out this study, the case study methodology was chosen, more specifically the comparative case study methodology, through the understanding, and previous demonstration, that it is the most appropriate methodology for the complexity of the subject analyzed. Besides relating quality costs to business taxation, this study allowed presentation and application of a methodology for implementing the Prevention – Appraisal – Failure (PAF) model in companies’ fiscal practice which decreases the costs of this practice, reach the economic level of quality as well as an efficiency index, which allows at any time to determine the achieved level of efficiency and how to improve it. All in all, what this study demonstrated is that Portuguese companies, in general, do not apply the principles of quality costs to their taxation department or fiscal practice, whether that activity is performed internally in the firm or externally.

Early Modern Trading Networks in Europe. Cooperation and the case of Simon Ruiz.

In the early modern period, trade became a truly global phenomenon. The logistics, financial and organizational complexity associated with it increased in order to connect distant geographies and merchants from different backgrounds. How did these merchants prevent their partners from dishonesty in a time where formal institutions and legislation did not traverse these different worlds? This book studies the mechanisms and criteria of cooperation in early modern trading networks. It uses an interdisciplinary approach, through the case study of a Castilian long-distance merchant of the sixteenth century, Simon Ruiz, who traded within the limits of the Portuguese and Spanish overseas empires. Early Modern Trading Networks in Europe discusses the importance of reciprocity mechanisms, trust and reputation in the context of early modern business relations, using network analysis methodology, combining quantitative data with qualitative information. It considers how cooperation and prevention could simultaneously create a business relationship, and describes the mechanisms of control, policing and punishment used to avoid opportunism and deception among a group of business partners. Using bills of exchange and correspondence from Simon Ruiz’s private archive, it charts the evolution of this business network through time, debating which criteria should be included or excluded from business networks, as well as the emergence of standards. This book intends to put forward a new approach to early modern trade which focuses on individuals interacting in self-organized structures, rather than on states or empires. It shows how indirect reciprocity was much more frequent than direct reciprocity among early modern merchants and how informal norms, like ostracism or signaling, helped to prevent defection and deception in an effective way.

Lithic economy and territory of Epipaleolithic hunter–gatherers in the Middle Tagus: The case of Pena d'Água (Portugal)

In Central Portugal (westernmost Eurasia) the transition from the traditional Pleistocene hunter–gatherer societies to the complex Mesolithic societies of the Holocene has been debated for decades. While some argue that these differences were a progressive phenomenon that started with the shift from the Pleistocene to the Holocene, others defend that the Late Pleistocene patterns were fairly similar to those of the Epipaleolithic and that the major shift was rapid, dramatic and triggered by the necessary adaptation to the 8.2 ka cal BP (8.09–8.25 ka cal BP) climatic event. The study of lithic raw material provenance might be useful for this discussion, since it has been suggested that the Magdalenian and Epipaleolithic populations from this region were collecting this resources within a close range territory, whereas the Mesolithic populations were acquiring them at longer distances. In this paper, we present the results from p-XRF, VP-SEM-EDS and μ-XRD analysis done on the Epipaleolithic lithic assemblage from Pena d'Água Rockshelter, and in some geological samples from secondary sources located ∼14 km from this site. This layer is of major relevance for this debate since it is dated from 8.19 ka cal BP. If the transition was gradual, it would be expected that this assemblage would show some traits of higher-complexity seen in the Mesolithic, namely of longer distance acquisition. However, our results indicate correspondence between the archaeological chert types and some of the geological sources. The differences seen between the archaeological specimens and geological samples are mostly present in traits that can be related with manufacture, handling and post-depositional phenomena. The results suggest that, in what concerns to the economy of abiotic resources, the Epipaleolithic populations living at the time of the dramatic 8.2 ka cal BP cold event, were performing a short range acquisition of lithic raw materials which reinforces the idea of continuity from the Late Pleistocene to the 8.2 ka cal BP event and an abrupt and dramatic shift soon after this phenomena.

Lake–atmosphere interactions at Alqueva reservoir: a case study in the summer of 2014

The study of lake–atmosphere interactions was the main purpose of a 2014 summer experiment at Alqueva reservoir in Portugal. Near-surface fluxes of momentum, heat and mass [water vapour (H2O) and carbon dioxide (CO2)] were obtained with the new Campbell Scientific’s IRGASON Integrated Open-Path CO2/H2O Gas Analyser and 3D Sonic Anemometer between 2 June and 2 October. On average, the reservoir was releasing energy in the form of sensible and latent heat flux during the study period. At the end of the 75 d, the total evaporation was estimated as 490.26 mm. A high correlation was found between the latent heat flux and the wind speed (R = 0.97). The temperature gradient between air and water was positive between 12 and 21 UTC, causing a negative sensible heat flux, and negative during the rest of the day, triggering a positive sensible heat flux. The reservoir acted as a sink of atmospheric CO2 with an average rate of −0.026 mg m−2 s−1. However, at a daily scale we found an unexpected uptake between 0 and 9 UTC and almost null flux between 13 and 19 UTC. Potential reasons for this result are further discussed. The net radiation was recorded for the same period and water column heat storage was estimated using water temperature profiles. The energy balance closure for the analysed period was 81%. In-water solar spectral downwelling irradiance profiles were measured with a new device allowing measurements independent of the solar zenith angle, which enabled the computation of the attenuation coefficient of light in the water column. The average attenuation coefficient for the photosynthetically active radiation spectral region varied from 0.849 ± 0.025 m−1 on 30 July to 1.459 ± 0.007 m−1 on 25 September.