999 resultados para Organic capital intellectuals


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The nomination of Guimarães, a small city located in the northwest of Portugal, as European capital of culture (ECOC) in 2012 raised great expectations in the local community towards its socio-economic and cultural benefits. As noted by various authors, namely Kim and Petrick (2005), Kim, Gursoy and Lee (2006) and Gursoy, Chi, Ai and Chen (2011), residents tend to have high expectations about the benefits of hosting a mega-event, although they tend to recognize that some costs will result from it. Therefore, the present research was designed to examine the Guimarães residents’ perceptions on the impacts of the 2012 European capital of culture (2012 ECOC) on the city and the municipality of Guimarães before and after the mega-event and the differences found between the two time periods.

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ABSTRACTAiming to compare three different methods for the determination of organic carbon (OC) in the soil and fractions of humic substances, seventeen Brazilian soil samples of different classes and textures were evaluated. Amounts of OC in the soil samples and the humic fractions were measured by the dichromate-oxidation method, with and without external heating in a digestion block at 130 °C for 30 min; by the loss-on-ignition method at 450 °C during 5 h and at 600 °C during 6 h; and by the dry combustion method. Dry combustion was used as reference in order to measure the efficiency of the other methods. Soil OC measured by the dichromate-oxidation method with external heating had the highest efficiency and the best results comparing to the reference method. When external heating was not used, the mean recovery efficiency dropped to 71%. The amount of OC was overestimated by the loss-on-ignition methods. Regression equations obtained between total OC contents of the reference method and those of the other methods showed relatively good adjustment, but all intercepts were different from zero (p < 0.01), which suggests that more accuracy can be obtained using not one single correction factor, but considering also the intercept. The Walkley-Black method underestimated the OC contents of the humic fractions, which was associated with the partial oxidation of the humin fraction. Better results were obtained when external heating was used. For the organic matter fractions, the OC in the humic and fulvic acid fractions can be determined without external heating if the reference method is not available, but the humin fraction requires the external heating.

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A Sociedade do Conhecimento caracteriza a envolvente económica em que nos encontramos, logo, o valor dos activos intangíveis é o principal responsável pelo gap entre o valor contabilístico e o valor de mercado das organizações. A utilização de modelos e indicadores que considerem informação não financeira é fundamental para que se ultrapassem as limitações do modelo tradicional de contabilidade. Por outro lado, urge a normalização da divulgação da “Demonstração de Capital Intelectual” para melhorar os índices de divulgação deste tipo de informação e permitir a sua comparabilidade. Relativamente às empresas portuguesas cotadas na Euronext em 2003, verificou-se ainda uma grande diversificação nas práticas de divulgação do Capital Intelectual, sendo a informação relatada predominantemente de carácter descritivo, notando-se uma tendência para o aumento da informação numérica e monetária, essencialmente no Capital Relacional. O Capital Estrutural é a componente que apresenta maior índice de divulgação, contrariamente ao Capital Humano que é o menos divulgado.

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In 2012, Guimarães hosted the European Capital of Culture (ECOC). An evaluation of this event was needed because public, private, and community funds were involved. This analysis considers tourists as external and independent stakeholders who assessed the cultural activities developed during the event as well as the attributes of the city. The main objectives of the research conducted were to assess the visitors` motivations during the hosting of the Guimarães ECOC 2012, their perceptions towards the city and if national and international visitors kept different perceptions of it. For two months, in the summer of 2012, a survey was applied to 390 visitors. The results revealed that hosting the 2012 ECOC was a major contribution towards attracting new visitors to the city (though many of the visitors stayed only for a short period of time). Based on tourists’ perceptions, the tangible heritage was clearly detached from the set of attributes associated to Guimarães, whereas the intangible heritage was less noted. The Portuguese tourists seem to be more prone to value the tangible heritage than the foreign tourists. Overall, Guimarães received a very positive evaluation relating to the city’s image and, as stated by tourists, visiting it was declared to be highly recommended. Following the obtained empirical results, the need for changing the city’s promoted image emerges, which has been too centered on its tangible heritage. In doing so, it is believed that there will be longer overnight stays by visitors.

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