3 resultados para Comparative Research

em Repositório Científico da Universidade de Évora - Portugal


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The chapter elicits the experience of teaching “Ethnography and Tourism” to undergraduate students at the University of Evora. Our main focus of research and teaching has been directed towards teaching exploratory ethnographic methods in order to promote an understanding of the material and immaterial dimensions of the cultural contexts of the region and beyond. Secondly, and, at the same time, we also learn ethnography by reading and discussing comparative research of other ethnographies of tourism spaces, eliciting, among the students, the ethical problems raised by the consequences of tourism in peoples’ cultural settings.

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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.

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Transdisciplinarity gained importance in the 1970s, with the initial signs of weakness of both multi- and interdisciplinary approaches. This weakness was felt due to the increased complexity in the social and technological landscapes. Generally, discussion over the transdisciplinary topic is centred in social and health sciences. Therefore, the major challenge in this research is to adapt design research to the emerging transdisciplinary discussion. Based on a comparative and critical review of several engineering and design models for the design process, we advocate the importance of collaboration and conceptualisation for these disciplines. Therefore, a transdisciplinary and conceptual cooperation between engineering and industrial design disciplines is considered as decisive to create breakthroughs. Furthermore, a synthesis is proposed, in order to foster the cooperation between engineering and industrial design.