Plano de negócios para a inovação, fabrico e comercialização de biscoitos portugueses, envolvendo a componente empresarial e social do empreendedorismo

O empreendedorismo tem-se assumido cada vez mais como uma área impulsionadora do desenvolvimento económico dos vários países. O empreendedor tem-se mostrado como um indivíduo capaz de forçar este desenvolvimento através da implementação das suas ideias e projetos criativos e/ou através da sustentabilidade em áreas menos desenvolvidas. De notar que o empreendedorismo atua nas mais diversas áreas, desde a tecnologia, passando pelo turismo, agricultura, atividades industriais ou até mesmo ao nível da responsabilidade e atuação social. Não é portanto, um veículo de desenvolvimento de países ricos ou pobres, desenvolvidos ou em vias de desenvolvimento, é sim, um meio de alcançar mais e melhores resultados, funcionando como força motriz igualmente importante, em grandes metrópoles ou em meios locais rurais. Para que os projetos de empreendedorismo avancem (ou não), é essencial saber reter do plano de negócio a sua real utilidade. Esta ferramenta ao serviço do empreendedor visa ajudar na tomada de decisão, tornando todos os elementos direta ou indiretamente ligados ao projeto, efetivamente visíveis, para que seja viável analisar o seu impacto. Deste modo, pretende-se com esta dissertação dar resposta a questões relacionadas com a viabilidade económico-financeira do projeto em estudo, procurando impulsionar a economia local e nacional através da recuperação e valorização de biscoitos nacionais. É também intuito incluir a perspetiva da Responsabilidade Social neste projeto, para que haja um real intercâmbio de saberes com a comunidade.

Qualidade e responsabilidade social: implementação de um sistema integrado na cooperativa terras de felgueiras

Dissertação de Mestrado em Gestão Integrada da Qualidade, Ambiente e Segurança

Custo histórico versus justo valor

Oriêntador: Mestre Carlos Pedro

NCRF 21 – provisões, passivos contingentes e activos contingentes: suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto (ISCAP) para a obtenção do Grau de Mestre em Auditoria Docente orientador: Mestre Domingos da Silva Duarte

A qualidade no terceiro setor: o caso do Centro de Reabilitação Profissional de Gaia (CRPG)

O presente estudo tem por finalidade analisar o Centro de Reabilitação Profissional de Gaia (CRPG), enquanto associação que exerce a sua missão tendo por base a responsabilidade social. O CRPG foi a primeira associação em Portugal a apresentar a preocupação de demonstrar a qualidade das práticas que exerce, através da Certificação da Excelência dos Serviços Sociais. Esta certificação é efetuada segundo o sistema European Quality in Social Services (EQUASS), o qual permite o reconhecimento, garantia e certificação da qualidade às organizações que atuam no âmbito dos serviços sociais, tais como a reabilitação, a formação profissional, a assistência e cuidados às pessoas em situação de fragilidade social. Salienta-se a este propósito o cariz voluntário para a aquisição deste tipo de certificação, o que comprova, além de outras preocupações, como a garantia da qualidade dos serviços prestado, a conduta socialmente responsável do CRPG.

Strategic Drivers for Implementing Sustainability Programs in Portuguese Organizations– Let’s Listen to Aristotle: From Triple to Quadruple Bottom Line

This article describes a study that investigated the main strategic drivers that influence the implementation of sustainability/social responsibility programs. An online survey was administered to managers of Portuguese organizations with certified management systems. The findings suggest that the implementation of such programs is mainly correlated to: 1.) the approach to understanding and working toward the satisfaction of the community’s needs (in the broad sense of social responsibility); 2.) how systematically sustainability within the organization is identified and managed (e.g., pollution prevention, improved environmental performance, and compliance with the applicable environmental laws); and 3.) the degree to which the organization tries to understand the needs of the employees and works toward satisfying them. In addition to the survey, five interviews with top managers of the surveyed organizations provided some useful insights. There was no consensus on the meaning of sustainability and social responsibility: some described it as an instrumental approach for obtaining better organizational results, while others regarded it as the right thing to do (i.e., it is values driven). In all cases, however, the managers supported a kind of umbrella construct under which different size corporations use different models (for example, the Dow Jones Sustainability Index (DJSI), Global Reporting Initiative (GRI), ISO 14001 environmental management systems), although some managers reported that they simply do not know what to do. All of those surveyed agreed that the lack of a systematic approach could represent a major threat to their organization, making them willing to pay more attention and take more action on the issue of sustainability. An additional suggestion made by managers was to change from a triple bottom line (economic dimension, environmental dimension, social equity dimension) to a quadruple bottom line by adding another dimension: personal and family happiness. This fourth dimension was recognized by the Greek philosopher/thinker Aristotle (384-322 BCE) who thought of happiness as the highest good (virtue) and ultimate goal and purpose of life, achieved through living well, in harmony. Such harmony suggests a balance and a lack of excess—in other words a sustainable existence.

Countries three Wise Men: Sustainability, Innovation, and Competitiveness

Purpose: The studies on links between sustainability, innovation, and competitiveness have been mainly focused at organizational and business level. The purpose of this research is to investigate if there is a correlation between these three variables at country level. Using international well recognized rankings of countries sustainability, innovation, and competitiveness, correlation analysis was performed allowing for the conclusion that there are indeed high correlations (and possible relationships) between the three variables at country level. Design/methodology/approach: Sustainability, innovation, and competitiveness literature were reviewed identifying a lack of studies examining these three variables at country level. Three major well recognized indexes were used to support the quantitative research: The World Economic Forum (2013) Sustainability-adjusted global competitiveness index, the Global Innovation Index (2014) issued by Cornell University, INSEAD, and WIPO and the IMD World Competitiveness Yearbook (2014). After confirming the distributions normality, Pearson correlation analysis was made with results showing high linear correlations between the three indexes. Findings: The results of the correlation analysis using Pearson correlation coefficient (all correlation coefficients are greater than 0.73) give a strong support to the conclusion that there is indeed a high correlation (and a possible relationship) between social sustainability, innovation and competitiveness at country level. Research limitations/implications: Further research is advisable to better understand the factors that contribute to the presented results and to establish a global paradigm linking these three main constructs (social sustainability, innovation, and competitiveness). Some authors consider that these measurements are not fully supported (e.g. due to different countries standards), however, it is assumed these differing underlying methodological approaches, by being used in conjunction, can be considered as a set of reliable and useful performance indicators. Practical implications: The results highlight the simultaneous relationship between social sustainability, innovation and competitiveness superior performance and the need to take that these considerations into business and operating models. Social implications: This research suggests that sustainability and innovation policies, strategies and practices are relevant for countries competitiveness and should be promoted particularly in countries ranked low on sustainability and innovation global scoring indexes. Originality/value: This is one of the few studies addressing the relationships between sustainability, innovation and competitiveness at country level.