A import��ncia do contrato de compra e venda internacional de mercadorias pelo empresariado de Cabinda em Angola

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para obtenção de grau de Mestre em Empreendedorismo e Internacionalização, sob a orientação da Professora Doutora Manuela Maria Ribeiro da Silva Patrício

Estudo da import��ncia do transporte ferroviário de mercadorias no Eixo Leixões- Salamanca

A evolução dos transportes de mercadorias, em Portugal e na União Europeia, assume uma enorme repercussão na economia global, de modo que a combinação dos vários modos de transporte, com vista à obtenção de ganhos ao nível da eficiência, adquire extrema import��ncia. Os programas europeus de apoio aos transportes, enquadrados na rede transeuropeia de transportes e plataformas logísticas, também contribuem para a otimização do transporte de mercadorias. A import��ncia do transporte ferroviário de mercadorias no eixo Leixões- Salamanca, nomeadamente para as empresas exportadoras e importadoras da região norte e centro, que utilizam meios alternativos ao ferroviário, constitui o principal objetivo desta dissertação. A revisão bibliográfica inclui uma abordagem aos transportes de mercadorias em geral e de forma mais aprofundada aos modos ferroviário e rodoviário na península ibérica, passando pela logística, bem como pela integração de modos: intermodalidade e multimodalidade na rede europeia de transportes e ainda a referência aos portos secos e às plataformas logísticas. Isto permite caraterizar as diferentes empresas operadoras do setor dos transportes de mercadorias e os produtos transacionados, assim como enumerar vantagens e/ou desvantagens do meio de transporte ferroviário face a outros meios, mais concretamente no eixo alvo deste estudo. A metodologia utilizada consiste na análise de informação proveniente de fontes secundárias havendo lugar a uma referência mais detalhada sobre as plataformas logísticas de Leixões e Salamanca, o eixo E-80, o corredor ferroviário nº4 e os programas europeus promotores da eficiência no transporte ferroviário de mercadorias: Marathon, Ferremed e Marco Polo. Para a recolha de informação primária o instrumento adotado foi a entrevista semiestruturada, efetuada a dois representantes da empresa CP-Carga e a um representante da empresa KLog, ambas as empresas ligadas ao setor dos transportes e logística. A análise e tratamento de toda a informação recolhida possibilitam, desde logo, evidenciar as potencialidades do eixo Leixões-Salamanca no que se refere ao transporte ferroviário de mercadorias, delinear recomendações para a sua otimização, bem como efetuar uma análise SWOT. As considerações finais revelam que é imperativo adotar medidas, de forma integrada, para que o seu efeito na potenciação do transporte ferroviário de mercadorias, não só no eixo Leixões-Salamanca, mas também a nível europeu, se afirme como uma verdadeira alternativa a outros modos, particularmente ao domínio rodoviário.

Environmental and international tariffs in a mixed duopoly

In this paper, we study the effects of environmental and trade policies in an international mixed duopoly serving two markets, in which the public firm maximizes the sum of consumer surplus and its profit. We also analyse the effects of privatization. The model has two stages. In the first stage, governments choose environmental taxes and import tariffs, simultaneously. Then, the firms engage in a Cournot competition, choosing output levels for the domestic market and to export. We compare the results obtained in the three different ways of moving on the decision make of the firms.

Privatization in an international mixed duopoly with environmental taxes

We study the effects of environmental and trade policies in an international duopoly serving two countries, with pollution abatement. This analysis is done in both mixed and privatized markets. The model has two stages: First, governments choose environmental taxes and import tariffs, simultaneously; then, the firms compete in the market by choosing output levels for the domestic market and to export and also abatement levels.

Linking entrepreneural orientation to export performance: the role of intangible resources and dynamic capabilities

Understanding the determinants of international performance, and in particular, export performance is key for the success of international companies. Research in this area focuses mainly on how resources and capabilities allow companies to gain competitive advantage and superior performance in external markets. Building on the Resource-Based View (RBV) and the Dynamic Capabilities Approach (DCA), this study aims at analysing the effect of intangible resources and capabilities on export performance. Specifically, this study focuses on the proposition that entrepreneurial orientation potentiates the attraction of intangible resources, namely relational and informational resources. Moreover, we propose that these resources impact export performance both directly and indirectly through dynamic capabilities.

The influence of relationship quality and culture in the relations between exporter and distributor : the case of portuguese exports to Angola

The objective of this research is to investigate the role of the relationship quality, cooperation and culture between Portuguese companies and their export market intermediaries in Angola. In particular, we aim to understand the importance that the quality of the relationship has in cooperation and the role of cultures in export activities. An important aspect of this study is precisely the fact that it includes an African country, where, in terms of the literature, there is a strong lack of studies. In terms of methodology we opted for qualitative analysis; we present the results of two case studies of Portuguese exporting companies and one case study of Angolan intermediate. In general, the results are that the business relationships are characterized by trust, commitment, cooperation, culture, similar values, as in the past, Angola belonged to Portugal there is easy communication because both countries share the same. Such factors will influence the trade relations between Portuguese exporters and their Angolan distributors.

Enterprises' internationalisation strategy: skills in exportation and customs law

Economical development has always been connected to the commercial exchanges between people, due to the necessity to suppress their needs. With the increasing growth of international business and more competitive and demanding markets, exportation has become an important first step to internationalisation. Unlike what happened in the past, companies must be aware that the enrolment in the current global market is risky and requires elaborated technical procedures. Internationalisation should not be treated as an isolated event of business management. The first part of this paper aims to understand the export process and fit it in the current stage of international trade, keeping in mind the framework of export under the customs law. Then, we tried to understand how Portuguese companies should face this process in their internationalisation strategy, and what skills organisations must acquire to be able to export competitively in the current scenario of globalisation. The investigation was based on interviews in companies that, through a process of internationalisation by exportation, have implemented themselves strongly in extern markets. This investigation allowed us to analyse the companies’ motivations to become international, as well as the selection criteria for the export destinations. It was also possible to identify the main obstacles to the internationalisation of Portuguese companies. We concluded that companies that choose exportation as a way to become international acquire specific skills that enable them to become competitive in international trade. However, studies have failed to answer the second initial question about whether the measures implemented by Customs potentiate exports.

Do the most productive firms become exporters? Application of a test for the case of Portugal

Using a longitudinal database (1996-2003) at the plant level, this article aims to shed light on the proposition that most productive domestic firms self-select to export markets. Self-selection and learning by exporting are two non-mutually-exclusive theses that attempt to explain the high correlation between firms’ international trade involvement and their superior performance relative to domestic firms. In general, we find evidence of a self-selection to exports. However, there is significant heterogeneity of sales destinations, firm import status before exporting,and the specificities of the sectors firms belong to.

Convergence to the European Energy Policy in European countries: case studies and comparison

Purpose – Our paper aims at analyzing how different European countries cope with the European Energy Policy, which proposes a set of measures (free energy market, smart meters, energy certificates) to improve energy utilization and management in Europe. Design/methodology/approach – The paper first reports the general vision, regulations and goals set up by Europe to implement the European Energy Policy. Later on, it performs an analysis of how some European countries are coping with the goals, with financial, legal, economical and regulatory measures. Finally, the paper draws a comparison between the countries to present a view on how Europe is responding to the emerging energy emergency of the modern world. Findings – Our analysis on different use cases (countries) showed that European countries are converging to a common energy policy, even though some countries appear to be later than others In particular, Southern European countries were slowed down by the world financial and economical crisis. Still, it appears that contingency plans were put into action, and Europe as a whole is proceeding steadily towards the common vision. Research limitations/implications – European countries are applying yet more cuts to financing green technologies, and it is not possible to predict clearly how each country will evolve its support to the European energy policy. Practical implications – Different countries applied the concepts and measures in different ways. The implementation of the European energy policy has to cope with the resulting plethora of regulations, and a company proposing enhancement regarding energy management still has to possess robust knowledge of the single country, before being able to export experience and know-how between European countries. Originality/Value – Even though a few surveys on energy measures in Europe are already part of the state-of-the-art, organic analysis diagonal to the different topics of the European Energy Policy is missing. Moreover, this paper highlights how European countries are converging on a common view, and provides some details on the differences between the countries, thus facilitating parties interesting into cross-country export of experience and technology for energy management.

Internacionalização, transporte marítimo e sistema logístico – o caso da empresa Iberglory, NVOCC, Consolidadores de Carga, Lda

Relatório de Estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação de Doutora Maria Clara Ribeiro

The transport of carboxylic acids and important role of the Jen1p transporter during the development of yeast colonies

On solid substrates, yeast colonies pass through distinct developmental phases characterized by the changes in pH of their surroundings from acidic to nearly alkaline and vice versa. At the beginning of the alkali phase colonies start to produce ammonia, which functions as a quorum-sensing molecule inducing the reprogramming of cell metabolism. Such reprogramming includes, among others, the activation of several plasma membrane transporters and is connected with colony differentiation. In the present study, we show that colony cells can use two transport mechanisms to import lactic acid: a ‘saturable’ component of the transport, which requires the presence of a functional Jen1p transporter, and a ‘non-saturable’ component (diffusion) that is independent of Jen1p. During colony development, the efficiency of both transport components changes similarly in central and outer colonial cells. Although the lactate uptake capacity of central cells gradually decreases during colony development, the lactate uptake capacity of outer cells peaks during the alkali phase and is also kept relatively high in the second acidic phase. This lactate uptake profile correlates with the localization of the Jen1p transporter to the plasma membrane of colony cells. Both lactic acid uptake mechanisms are diminished in sok2 colonies where JEN1 expression is decreased. The Sok2p transcription factor may therefore be involved in the regulation of non-saturable lactic acid uptake in yeast colonies.

Proposta de aplicação do sistema de custeio baseado em atividades numa empresa de prestação de serviços aduaneiros

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Amélia Cristina Ferreira da Silva

Influence of entrepreneurial orientation in export performance

This study aims at investigating the influence that entrepreneurial orientation has on export performance of Portuguese footwear small and mediumenterprises (SMEs). Therefore, a quantitative methodological approach was used, conducting a descriptive, exploratory and transversal empirical study, having applied a questionnaire to a sample of Portuguese companies exporting footwear. The research results suggest that entrepreneurial orientation enhances export performance in the analysed SMEs, particularly innovation and proactiveness, through the amount of funds invested, human resources dedicated to this activity, number of new products or services introduced in the market and frequent change in product lines or services and materialization of a long-term perspective, which is accompanied by innovative activities or new businesses. Therefore, the findings sustain the necessity to invest in entrepreneurial orientation as a strategic determinant, which contributes to the growth of small firms in foreignmarkets. Finally, the main limitation of this study is related to the sample size, since it was difficult to find companies willing to collaborate with this kind of research.

Siawise Audit

Intitulada SIAWISE AUDIT, esta dissertação pretende apresentar o desenvolvimento de uma aplicação informática com o mesmo nome, e o conceito que esta defende e de que forma pode simplificar e reduzir o trabalho dos seus utilizadores. O SIAWISE AUDIT surge da necessidade de modernizar, informatizar e acelerar o processo de auditoria de conformidade legal prestado pela empresa acolhedora e mentora do projeto – a SIA. Sucintamente, o projeto visava a implementação de uma aplicação desenvolvida inicialmente tendo como alvo o Windows 8.1 mas que atualmente já é compatível com o novo Windows 10. A solução tem como principal característica o funcionamento em modo offline, essencial ao trabalho no terreno e em instalações de recursos frequentemente limitados no que refere à utilização de Internet. A aplicação tem como fonte de dados o software de gestão de legislação da SIA – o SIAWISE – que contém todos os dados relativos à legislação aplicável a cada cliente. Por se tratar de uma ferramenta exclusivamente para uso interno da organização, a interação e comunicações são sempre efetuadas através do BackOffice – o SIAWISE MASTER – este permite a importação e exportação de dados referentes à auditoria para o SIAWISE AUDIT. O resultado do processo de auditoria com recurso ao SIAWISE AUDIT tem como principal output a geração automática de um relatório de auditoria pronto a entregar ao cliente.