Soil attributes dynamics evaluation after prescribed burning practice in northwestern Portugal forest

The Portuguese northern forests are often and severely affected by wildfires during the summer season. These occurrences affect significant and rudely all ecosystems, namely soil, fauna and flora. Preventive actions such as prescribed burnings and clear-cut logging are frequently used and have showed a significant reduction of the natural wildfires occurrences. In Portugal, and due to some technical and operational conditions, prescribed burnings in forests are the most common preventive action used to reduce the existing fuel hazard. The overall impacts of this preventive action on Portuguese ecosystems are complex and not fully understood. This work reports to the study of a prescribed burning impact in soil chemical properties, namely pH, humidity and organic matter, by monitoring the soil self-recovery capacity. The experiments were carried out in soil cover over a natural site of Andaluzitic schist, in Gramelas, Caminha, Portugal, who was able to maintain itself intact from prescribed burnings from four years. The composed soil samples were collected from five plots at three different layers (0-3cm, 3-6cm and 6-18cm) 1 day before prescribed fire and after the prescribed fire. The results have shown that the dynamic equilibrium in soil was affected significantly.

The role of cultural mega events in the enhancement of city’s image attributes: differences between engaged and attendee participants

In a time of fierce competition between regions, an image serve as a basis to develop a strong sense of community, which fosters trust and cooperation that can be mobilized for regional growth. A positive image and reputation could be used in the promotional activities of the region benefiting all the stakeholders as a whole. Mega cultural events are frequently used to attract tourists and investments to a region, but also to enhance the city’s image. This study adopts a marketing/communication perspective of city’s image, and intends to explain how the image of the city is perceived by their residents. Specifically, we intend to compare the perceptions of residents that effectively participated in the Guimarães European Capital of Culture (ECOC) 2012 (engaged residents), and the residents that only assisted to the event (attendees). Several significant findings are reported and their implications for event managers and public policy administrators presented, along with the limitations of the study

Organic versus conventional tomatoes: Influence on physicochemical parameters, bioactive compounds and sensorial attributes

The effect of organic and conventional agricultural systems on the physicochemical parameters, bioactive compounds content, and sensorial attributes of tomatoes (‘‘Redondo’’ cultivar) was studied. The influence on phytochemicals distribution among peel, pulp and seeds was also accessed. Organic tomatoes were richer in lycopene (+20%), vitamin C (+30%), total phenolics (+24%) and flavonoids (+21%) and had higher (+6%) in vitro antioxidant activity. In the conventional fruits, lycopene was mainly concentrated in the pulp, whereas in the organic ones, the peel and seeds contained high levels of bioactive compounds. Only the phenolic compounds had a similar distribution among the different fractions of both types of tomatoes. Furthermore, a sensorial analysis indicated that organic farming improved the gustative properties of this tomato cultivar.

The role of cultural mega events In the enhancement of city’s image attributes

In a time of fierce competition between regions, an image serve as a basis to develop a strong sense of community, which fosters trust and cooperation that can be mobilized for regional growth. A positive image and reputation could be used in the promotional activities of the region benefiting all the stakeholders as a whole. Mega cultural events are frequently used to attract tourists and investments to a region, but also to enhance the city’s image. This study adopts a marketing/communication perspective of city’s image, and intends to explain how the image of the city is perceived by their residents. Specifically, we intend to compare the perceptions of residents that effectively participated in the Guimarães European Capital of Culture (ECOC) 2012 (engaged residents), and the residents that only assisted to the event (attendees). Several significant findings are reported and their implications for event managers and public policy administrators presented, along with the limitations of the study.

Manipulação de resultados

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutora Alcina de Sena Portugal Dias Esta versão contém as críticas e sugestões de elementos do júri

Assessing earnings management in european publicly traded firms

We investigate if investors may benefit from using the accruals quality measure to assess the level of earnings management exercised by firms when preparing their accounting statements. More earnings management is expected to be associated with high information asymmetry among stock market participants because it makes earnings information less precise, thus providing an information advantage to informed investors relative to liquidity traders. Our results based on a sample of European publicly traded firms are consistent with a positive association between earnings management and information asymmetry. However, given some previous studies suggesting that accruals based measures may be noisy indicators of earnings management we further develop and test a method to enhance the performance of accruals quality in detecting earnings management.

Assessing Earnings Management in European Publicly Traded Firms

We investigate if investors may benefit from using the accruals quality measure to assess the level of earnings management exercised by firms when preparing their accounting statements. More earnings management is expected to be associated with high information asymmetry among stock market participants because it makes earnings information less precise, thus providing an information advantage to informed investors relative to liquidity traders. Our results based on a sample of European publicly traded firms are consistent with a positive association between earnings management and information asymmetry. However, given some previous studies suggesting that accruals based measures may be noisy indicators of earnings management we further develop and test a method to enhance the performance of accruals quality in detecting earnings management

Do economic and financial firm's situation affect the quality if financial reports?

We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.

The effect of financial reports’ auality on Ffrm’s rerformance

We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.

Impacto microeconómico da formação profissional e medida da discriminação sexual no mercado de trabalho português: uma abordagem semiparamétrica

A tese estrutura-se em dois ensaios versando temas distintos, se bem que entre eles se possam perceber algumas afinidades decorrentes do facto de ambos se subsumirem à análise de diferentes tipos de investimento em capital humano: a formação profissional e a formação académica superior. No primeiro ensaio, aborda-se a questão da avaliação do impacto de diferentes tipos de formação profissional sobre os salários, a estabilidade da relação contratual trabalhador-empregador e a empregabilidade, em Portugal, por recurso a uma metodologia de estimação semiparamétrica, mais especificamente, através de uma metodologia de enlaçamento baseado em índices de propensão aplicada aos dados do Inquérito ao Emprego do INE, relativos aos anos de 1998 a 2001. Quanto aos impactos salariais, conclui-se que a formação obtida nas empresas será a mais compensadora, mas os restantes tipos de formação também propiciarão ganhos salariais, sendo que a formação obtida nas escolas ou centros de formação profissional será aquela com efeitos menos expressivos. Quanto ao efeito sobre a empregabilidade, as estimativas obtidas apontam para a conclusão de que a formação profissional potenciará o abandono da inactividade, mas não garantidamente o emprego, verificando-se mesmo que a formação recebida nas escolas e centros de formação profissional conduzirá, mais provavelmente, ao desemprego, se bem que, para uma certa fracção de desempregados, o sentido da causalidade possa ser inverso. O segundo ensaio versa a decomposição, da média condicional e por quantis, do diferencial salarial entre homens e mulheres específico do universo dos diplomados do ensino superior, em Portugal (dados do 1.º Inquérito de Percurso aos Diplomados do Ensino Superior realizado em 2001), por forma a apurar o grau de discriminação por género nele indiciado. Usando a metodologia de Machado-Mata e, em alternativa, a metodologia de enlaçamento baseado em índices de propensão, dir-se-ia que, no sector público, a discriminação salarial por género, a existir, será reduzida, i.e. o diferencial salarial observado explicar se á quase integralmente pelas diferenças entre os atributos produtivos dos homens e das mulheres. Diferentemente, no sector empresarial, a discriminação é potencialmente ponderosa. Especial atenção é dedicada ao contributo da área de formação escolar para a explicação do diferencial salarial.

O Processo de preparação para a adopção do sistema de normalização contabilística: motivações e impactes

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administração do Porto, em Abril de 2009

A Manipulação de resultados em Portugal através do Goodwill

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Doutor José Manuel da Veiga Pereira

Marca institucional: a gestão da marca no contexto de uma IPSS

Relatório de Estágio apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Assessoria de Administração Orientadora: Doutora Isabel Ardions

Motivations which influence volunteers' satisfaction

In this paper we attempt to find out which motivations influence volunteers satisfaction. So, in a first moment, we categorize satisfaction through a factor analysis and then use linear regression models to find out the relations previously mentioned. Furthermore we analyse the existence of correlations between some demographic attributes and the other variables. In this research the population under study includes volunteers that work in the health area, more precisely volunteers that work in hospital and have direct contact with patients and their families. We obtained a total of 327 questionnaires and after excluding incomplete answers we get 304 questionnaires which embody a response rate of 36%. The outcomes of our analysis reveal that we can categorize satisfaction into intrinsic and extrinsic categories and show that motivations related to belonging and protection and career recognition are the ones influencing extrinsic satisfaction; motivations associated to development and learning and altruism are the ones with higher effect in intrinsic satisfaction. There are some negative correlations between age and extrinsic satisfaction, between years of participation and extrinsic satisfaction, between education and the motivation related to belonging and protection and between age and the motivation related to career recognition. There is only one positive correlation between hours per week and intrinsic satisfaction. The results offer new insights for research about volunteers’ motivations, motive fulfillment and volunteer satisfaction. Furthermore the outcomes advocate that to ensure satisfied volunteers, their motivations must be identified in a timely and appropriate moment, meaning that should happened as early as possible.

Identity – towards a conceptualization

The development of economical relations increases the interaction between organizations and stakeholders. It is no more acceptable to manage an organization under a transactional perspective where suppliers had a fundamental role. Nowadays organizations are being managed under a relational perspective where relations and relationship management in general have consequences in identity management (Hakansson e Snehota, 1989, 1995). A correct perception and management of identity is necessary to achieve distinctiveness in the competitive environment. This way, identity is influenced by relations with stakeholders in general and particularly with competitors. The ICIG concept states that identity is related with the values of the organization and it helps creating distinctiveness in the competitive environment (Van Riel, Balmer, 1997); Baker and Balmer (1997) state that identity is what the organization is; Suvatjis and de Chernatony (2005) refer that expressing identity is a dynamic process that evolves the use of a management model to face context changes; Kapferer (1991) states that brand identity is the project, the self conception of the brand. After reviewing and confronting literature under the plethora of identities’ concepts and perspectives (He, Balmer, 2007) one can’t find an integrative answer with all the elements that contribute to identity of organizations. The authors are strongly interested to contribute to the elimination of this limitation and to answer to strategic management needs. In a marketing context one can find: - the corporate identity approach that is focused in the distinctive attributes of an organization (Abratt, Balmer, Marwick e Fill, Stuart, Balmer and Gray, Alessandri, Suvatjis and de Chernatony) - the brand identity approach (related with the application of corporate identity studies to brands) - Kapferer, Semprini, Aaker, de Chernatony). Kapferer (1991), one of the most prolific authors in this field was the first author to integrate identity in a brand concept. In his view, identity is an emission concept. This idea is shared also by Aaker (1996). Yet, identity has to be managed in a competitive environment which is constantly changing. After reviewing and confronting literature, authors select concepts that are generally accepted by the investigators in order to design a model to analyze and manage identity: - corporate identity models: personality, image/reputation, culture, philosophy, mission, strategy, structure, communication - some of these concepts derive from identity models and others from identity management models; - brand identity models – Kapferer (1991, 2008) identity prism, witch is basis of literature in this field: culture, physical facet, personality, relationship (between brand and consumer), reflected consumer, consumers` self-concept. After discussion authors decide to include other concept in line with other authors` view: country of origin (Aaker, 1996). A discussion eliminates the twin concepts and the final selection is as follows: personality, image/reputation, culture (including philosophy and mission), strategy, structure, communication, culture, physical facet, relationship (between brand and consumer), reflected consumer, consumers` self-concept and according to authors` reflections “relationships” deriving from competitors` actions in competitive environment. Competitors’ actions and decisions have a stronger influence in the organizations` positioning than any other stakeholder as stated before. This is a work in progress towards a new model in identity analysis and management so an exploratory study will follow inquiring experts on identity in order to evaluate these concepts and correct the theoretical perspectives.