Educational in a global environment: non-formal examples of learning practices at the international office

23rd SPACE AGM and Conference from 9 to 12 May 2012 Conference theme: The Role of Professional Higher Education: Responsibility and Reflection Venue: Mikkeli University of Applied Sciences, Mikkeli, Finland

Size matters when we talk about corporate social responsibility: the case of portuguese companies

Social responsibility arises as a measure of the corporate policy that goes beyond the production activity, thus covering also the social and environmental activities. This issue has been gaining importance over time. The number of companies that are implementing socially responsible actions has been growing steadily even though it is still centered on large and medium sized companies. Social responsibility is an accessible theme to any company of any size, once the social and environmental issues are resolved through concrete actions, but in the small and micro-sized companies there are factors that inhibit such actions. Some of these factors are: reduced investment capacity; minimal expectations of medium to long term returns; or even the short-term management focus that is aimed at survival. Such facts can be verified in the case of Portuguese companies, where out of the 41 companies certified by SA 8000 only 5 are micro-sized or small and even these are linked to large organizations.

The prominence of social responsibility disclosure in Portuguese companies’ web pages

This study investigates Portuguese companies’ use of the Internet to communicate social responsibility information, and the factors that affect this use. It examines the characteristics of companies that influence the prominence of social responsibility information on the Internet. Firm-specific factors that explain SRD by companies operating in a European country in which capital market fund raising is not regarded to be an important source of financing are analysed. The results are interpreted through the lens of a “political economy” framework which combines stakeholder and legitimacy theories perspectives, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining stakeholder and legitimacy theories may provide an explanatory basis for SRD by Portuguese companies. However, this study does not provide us with enough evidence to determine that the prominence given to CSR activities by Portuguese companies in their websites is linked to relationships with their stakeholders

Supermarkets in Portugal: corporate social responsibility image, attitude towards the brand and purchase intention

Recently, companies developed strategies which may influence their Corporate Social Responsibility (CSR) image. This paper discusses the image of four different supermarkets with stores in Portugal. The research compares CSR image and brand attitude of the four supermarkets. Empirical evidence shows that different supermarkets belonging to the same company have different CSR image and brand attitude. The research also confirms that there is positive correlation between CSR image and attitude towards the brand. Further, the results offer empirical evidence that CSR image and brand attitude influence purchase intention of supermarket brands. Finally, brand purchase intention is highly influenced by attitude towards the brand than CSR image.

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

Economia social, pilar de um novo modelo de desenvolvimento económico sustentável

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Dr.ª Alcina Portugal Dias

International mobility in the Pharmacy degree at the school of allied health sciences of Oporto

Background: The Erasmus program is a subprogram of the Lifelong Learning program, exclusive for Higher Education that promotes (among other initiatives), the mobility of students(studies, training or internships). The mobility of students of higher education seeks to improve the quality and development of future professionals, providing a multidisciplinary and multicultural experience. Setting: Academic Pharmacy/Pharmacy Technicians Methods: We conducted a descriptive and transversal study on the implementation of the mobility program and analyze the results, which involved applying a survey to students. Results: Since 2009/2010, the Pharmacy Degree at ESTSP has established 7 SMs protocols resulting in an average mobility of 5 students IN and 7 Students OUT. We have also endeavoured in SMp Protocols for extracurricular training with an average of 3 students OUT. The application process is normally open during the year before the mobility period. For most of the students involved, this was a first time opportunity to be in a foreign country and more than 70% choose the mobility program because it is seen as a possibility to improve their curriculum, for personal development or even to pursue employment opportunities abroad. The mobility for teachers is also encouraged. Conclusions: The exchange of experiences and training, acquired during cooperation activities should be an element of continuous dynamics and institutional affirmation. Initiatives such as the ERASMUS Program contribute to the educational and scientific enrichment, and promote international competitiveness among Higher Education Institutions.

Market impact of international sporting and cultural events

We study market reaction to the announcements of the selected country hosting the Summer and Winter Olympic Games, the World Football Cup, the European Football Cup and World and Specialized Exhibitions. We generalize previous results analyzing a large number and different types of mega-events, evaluate the effects for winning and losing countries, investigate the determinants of the observed market reaction and control for the ex ante probability of a country being a successful bidder. Average abnormal returns measured at the announcement date and around the event are not significantly different from zero. Further, we find no evidence supporting that industries, that a priori were more likely to extract direct benefits from the event, observe positive significant effects. Yet, when we control for anticipation, the stock price reactions around the announcements are significant.

Comparing the content of instruments assessing environmental factors using the International Classification of Functioning, Disability and Health

Purpose: To describe and compare the content of instruments that assess environmental factors using the International Classification of Functioning, Disability and Health (ICF). Methods: A systematic search of PubMed, CINAHL and PEDro databases was conducted using a pre-determined search strategy. The identified instruments were screened independently by two investigators, and meaningful concepts were linked to the most precise ICF category according to published linking rules. Results: Six instruments were included, containing 526 meaningful concepts. Instruments had between 20% and 98% of items linked to categories in Chapter 1. The highest percentage of items from one instrument linked to categories in Chapters 2–5 varied between 9% and 50%. The presence or absence of environmental factors in a specific context is assessed in 3 instruments, while the other 3 assess the intensity of the impact of environmental factors. Discussion: Instruments differ in their content, type of assessment, and have several items linked to the same ICF category. Most instruments primarily assess products and technology (Chapter 1), highlighting the need to deepen the discussion on the theory that supports the measurement of environmental factors. This discussion should be thorough and lead to the development of methodologies and new tools that capture the underlying concepts of the ICF.

Effects of international diffusion of a general purpose technology on wage inequality

This paper studies the effects of the diffusion of a General Purpose Technology (GPT) that spreads first within the developed North country of its origin, and then to a developing South country. In the developed general equilibrium growth model, each final good can be produced by one of two technologies. Each technology is characterized by a specific labor complemented by a specific set of intermediate goods, which are enhanced periodically by Schumpeterian R&D activities. When quality reaches a threshold level, a GPT arises in one of the technologies and spreads first to the other technology within the North. Then, it propagates to the South, following a similar sequence. Since diffusion is not even, neither intra- nor inter-country, the GPT produces successive changes in the direction of technological knowledge and in inter- and intra-country wage inequality. Through this mechanism the different observed paths of wage inequality can be accommodated.

Numerical evaluation of three-dimensional scarf repairs in carbon-epoxy structures

The widespread employment of carbon-epoxy laminates in high responsibility and severely loaded applications introduces an issue regarding their handling after damage. Repair of these structures should be evaluated, instead of their disposal, for cost saving and ecological purposes. Under this perspective, the availability of efficient repair methods is essential to restore the strength of the structure. The development and validation of accurate predictive tools for the repairs behaviour are also extremely important, allowing the reduction of costs and time associated to extensive test programmes. Comparing with strap repairs, scarf repairs have the advantages of a higher efficiency and the absence of aerodynamic disturbance. This work reports on a numerical study of the tensile behaviour of three-dimensional scarf repairs in carbon-epoxy structures, using a ductile adhesive (Araldite® 2015). The finite elements analysis was performed in ABAQUS® and Cohesive Zone Modelling was used for the simulation of damage onset and growth in the adhesive layer. Trapezoidal cohesive laws in each pure mode were used to account for the ductility of the specific adhesive mentioned. A parametric study was performed on the repair width and scarf angle. The use of over-laminating plies covering the repaired region at the outer or both repair surfaces was also tested as an attempt to increase the repairs efficiency. The obtained results allowed the proposal of design principles for repairing composite structures.

IX International conference on Remote Engineering and Virtual instrumentation REV 2012

THE ninth edition of the International Conference on Remote Engineering and Virtual Instrumentation (REV) [1] was held at the Faculty of Engineering of the University of Deusto, Bilbao (Spain), from the 4th to the 6th of July, 2012. A world-class research community in the subject of remote and virtual laboratories joined the event.

Política de humanização em serviços de saúde – contributos para a definição de indicadores

A reforma dos cuidados de saúde primários (CSP), iniciada em 2005, visa melhorar o desempenho dos centros de saúde através da reorganização dos serviços em várias unidades funcionais, no sentido de resolver os problemas tendo em conta as necessidades a satisfazer, complementando-se entre si e assumindo compromissos de acessibilidade e qualidade nos cuidados de saúde prestados. Ao mesmo tempo, são criados órgãos de gestão e governação clínica que nunca antes existiram nos CSP, envolvendo a participação da comunidade. A optimização da gestão e da governação clínica permitiu organizar os serviços de saúde em Agrupamentos de Centros de Saúde (AGES), dando-lhes poderes e responsabilidades para solucionarem problemas e tomarem as decisões acertadas e céleres, já que conhecem melhor as necessidades de saúde das populações. As relações burocráticas são substituídas por relações de contratualidade, orientadas para obter melhores resultados em saúde. Partindo destes pressupostos, o estudo realizado pretende analisar a percepção de profissionais de saúde quanto à política de humanização dos CSP, bem como, identificar/construir indicadores que avaliem essa política, sendo um estudo de carácter exploratório e descritivo, à luz de uma abordagem qualitativa. Participaram neste estudo cinco profissionais de saúde da Administração Regional de Saúde (ARS) do Norte, lP, do Departamento de Contratualização, Departamento de Estudos e Planeamento da ARS Norte e do AGES Tâmega 11 - Vale Sousa Sul, seleccionados por conveniência e inquiridos por entrevista semi-estruturada. Os dados foram tratados através da análise de conteúdo com o apoio informático NVivo9. Os resultados apresentados, com base nas entrevistas realizadas aos participantes no estudo, sustentam que os actuais indicadores quantitativos contratualizados com as unidades funcionais, expressam a política de humanização num serviço de saúde, não coincidindo totalmente com as definições internacionais expressas neste estudo.

Licensing in an international market

We study the effects of entry of a foreign firm on domestic welfare in the presence of licensing, when the entrant is technologically superior to the incumbent. We show that foreign entry increases domestic welfare for sufficiently large technological differences between the firms under both fixed-fee licensing and royalty licensing.