Avaliação da performance empresarial: o economic value added (EVA®) e a sua relação com o valor da empresa

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Criação de valor - O Cash Value Added como métrica de avaliação da Performance empresarial

Mestrado em Contabilidade e Gestão das Instituições Financeiras

O regime de exigibilidade de caixa no IVA

Mestrado em Contabilidade

Avaliação da performance empresarial: as métricas tradicionais versus as métricas baseadas em valor

Mestrado em Controlo e Gestão dos Negócios

A gestão baseada no valor: Métricas tradicionais e medidas de performance ajustada ao risco. Risk Adjusted Return on Capital (RAROC) - Aplicação prática à actividade bancária

Mestrado em Contabilidade e Gestão das Instituições Financeiras

A aplicação do imposto sobre o valor acrescentado nas autarquias locais

Mestrado em Fiscalidade

IVA : o regime de contabilidade de caixa e o ciclo de caixa das empresas

Mestrado em Fiscalidade

Adaptação do IVA à realidade Cabo-Verdiana

Mestrado em Fiscalidade

IVA - Isenções concedidas a organismos sem finalidade lucrativa - Um presente envenenado?

Mestrado em Fiscalidade

IVA nas autarquias locais - Enquadramento da gestão de parques de estacionamento

Mestrado em Fiscalidade

RFID together with multi-agent systems to control global value chains

Nowadays, the cooperative intelligent transport systems are part of a largest system. Transportations are modal operations integrated in logistics and, logistics is the main process of the supply chain management. The supply chain strategic management as a simultaneous local and global value chain is a collaborative/cooperative organization of stakeholders, many times in co-opetition, to perform a service to the customers respecting the time, place, price and quality levels. The transportation, like other logistics operations must add value, which is achieved in this case through compression lead times and order fulfillments. The complex supplier's network and the distribution channels must be efficient and the integral visibility (monitoring and tracing) of supply chain is a significant source of competitive advantage. Nowadays, the competition is not discussed between companies but among supply chains. This paper aims to evidence the current and emerging manufacturing and logistics system challenges as a new field of opportunities for the automation and control systems research community. Furthermore, the paper forecasts the use of radio frequency identification (RFID) technologies integrated into an information and communication technologies (ICT) framework based on distributed artificial intelligence (DAI) supported by a multi-agent system (MAS), as the most value advantage of supply chain management (SCM) in a cooperative intelligent logistics systems. Logistical platforms (production or distribution) as nodes of added value of supplying and distribution networks are proposed as critical points of the visibility of the inventory, where these technological needs are more evident.

An approach to absorptive capacity based on the Portuguese textile industry

The main purpose of this research is to identify the hidden knowledge and learning mechanisms in the organization in order to disclosure the tacit knowledge and transform it into explicit knowledge. Most firms usually tend to duplicate their efforts acquiring extra knowledge and new learning skills while forgetting to exploit the existing ones thus wasting one life time resources that could be applied to increase added value within the firm overall competitive advantage. This unique value in the shape of creation, acquisition, transformation and application of learning and knowledge is not disseminated throughout the individual, group and, ultimately, the company itself. This work is based on three variables that explain the behaviour of learning as the process of construction and acquisition of knowledge, namely internal social capital, technology and external social capital, which include the main attributes of learning and knowledge that help us to capture the essence of this symbiosis. Absorptive Capacity provides the right tool to explore this uncertainty within the firm it is possible to achieve the perfect match between learning skills and knowledge needed to support the overall strategy of the firm. This study has taken in to account a sample of the Portuguese textile industry and it is based on a multisectorial analysis that makes it possible a crossfunctional analysis to check on the validity of results in order to better understand and capture the dynamics of organizational behavior.

An approach to absorptive capacity based on the Portuguese textile industry(Final version)

The main purpose of this research is to identify the hidden knowledge and learning mechanisms in the organization in order to disclosure the tacit knowledge and transform it into explicit knowledge. Most firms usually tend to duplicate their efforts acquiring extra knowledge and new learning skills while forgetting to exploit the existing ones thus wasting one life time resources that could be applied to increase added value within the firm overall competitive advantage. This unique value in the shape of creation, acquisition, transformation and application of learning and knowledge is not disseminated throughout the individual, group and, ultimately, the company itself. This work is based on three variables that explain the behaviour of learning as the process of construction and acquisition of knowledge, namely internal social capital, technology and external social capital, which include the main attributes of learning and knowledge that help us to capture the essence of this symbiosis. Absorptive Capacity provides the right tool to explore this uncertainty within the firm it is possible to achieve the perfect match between learning skills and knowledge needed to support the overall strategy of the firm. This study has taken in to account a sample of the Portuguese textile industry and it is based on a multisectorial analysis that makes it possible a crossfunctional analysis to check on the validity of results in order to better understand and capture the dynamics of organizational behavior.

Evaluation of risks at MANTEM

International statistics show that the problem of the accidents at work is far away to be solved (ILO estimates that every year about 270 million work accidents and 160 million occupational diseases resulting in the death of more than 2 million workers occurs in the world). That's why the EU global goal concerning the community' strategy for occupational health and safety for 2007-2012 is to reduce in 25% the incidence rate of occupational accidents and diseases. In this prospect it is presented a case study which justify the need to develop studies in Safety, Hygiene and Health at Work area as a way to encourage the managers to implement preventive actions and strategies, besides meeting the legal requirements, in order to reduce the occurrence of work accidents, improve the work conditions and therefore obtain benefits in added values and reinforced competition. The general objective of this study is to describe the work situations, identify the dangers and associate the potential risks and consequences; evaluate and value the risk. The study uses the Failure Table methodology and, in the business area of an organization which will be from now on designated as MANTEM that works in the electromechanical maintenance area. The results were, amongst others, some actions to be implemented to eliminate/minimize risks.

Avaliação dos sistemas WiMAX e GSM-R para ambientes ferroviários

Com este trabalho pretende-se estudar o desempenho das tecnologias GSM-R e WiMAX em ambientes ferroviários. Este tipo de estudo tem uma importância elevada devido grande interesse na reestruturação dos sistemas de comunicações vocacionados para aplicações ferroviárias. Estes sistemas são cada vez mais complexos, apresentando níveis mais elevados de exigência, como a segurança, suporte de sinalização, tráfego ferroviário e interoperabilidade entre sistemas de diferentes países. Com tudo isto é necessário explorar e conhecer o comportamento de diversas tecnologias para este tipo de aplicações. Neste trabalho foi efectuado um primeiro estudo abrangendo a tecnologia WiMAX (Norma IEEE 802.16d) em ambientes interiores de edifícios, de forma a estudar o seu comportamento com e sem linha de vista e em proximidade e afastamento da estação base. Este estudo foi conclusivo quanto há não adequação desta tecnologia em ambientes ferroviários, visto ter sido observado que em situações de ausência de linha de vista a degradação da qualidade do sinal não conseguiria suportar os níveis de exigência necessários para a aplicação do mesmo em ambientes ferroviários. Analisou-se em segundo lugar a tecnologia GSM-R, onde se efectuou um estudo de campo em ambientes reais. Para o estudo desta tecnologia foram utilizados ambientes diversificados de forma a obter um estudo mais aprofundado do seu comportamento. Como objectivo têm-se a criação de melhores métodos de planeamento, mais vocacionados para as características específicas dos ambientes ferroviários e exigências das aplicações dos sistemas de comunicações ferroviários. Através deste estudo foi possível obter conclusões relativamente à variação da potência do sinal para as diversas condições e ambientes de propagação a que o sistema GSM-R foi sujeito, tendo sido possível também caracterizar o tipo de ambientes característicos das linhas ferroviárias. Foi possível também concluir que este tipo de sistemas consegue responder aos níveis de exigência e aplicações dos sistemas de comunicação ferroviários, trazendo uma mais-valia relativamente aos existentes actualmente a nível nacional.