The impact of early retirement reform on firms’ employment adjustment

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics

Institutions and firm formation: An empirical analysis of Portuguese municipalities

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics

Sunlover and its Internationalization to Germany

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

External brand extensions impact on Diesel's brand image

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Um olhar sobre a Descrição a partir das Séries " Licenciamento Industrial" e "Registo do Trabalho Nacional" da Direcção Regional de Economia do Centro

O presente trabalho resulta do estágio realizada na Secretaria Geral do Ministério da Economia e do Emprego. O estágio consistiu na descrição de duas Séries documentais. Com o presente trabalho pretende-se demonstrar a importância do uso das normas de descrição arquivística, mostrando a importância da descrição dos produtores, das funções e das entidades responsáveis pela sua custódia, conjugada com a descrição dos documentos.

Reporting Income Taxes in the Banking Sector In Angola - Accounting, Tax Regulation and Financial Reporting Evidences

This research provides an insight into income taxes reporting in Angola, based on hand collected data from the annual reports of banks. Empirical studies on Angolan companies are scarce, in part due to the limited access to data. The results show that income taxes’ reporting has improved over the years 2010-2013, becoming more reliable and understandable. The Angolan Government is boosting the economic growth through tax benefits in the investment in public debt, which cause a reduction in the banks’ effective tax rate. The new income tax law will reduce the statutory tax rate from 2015 onwards and change the taxable income, resulting in shifting the focus to promoting private investment.

Relatório de estágio curricular:

The main purpose of this report is to inform about the work developed throughout the curricular training period, which took place in the Legal Department of The Portuguese Football Federation. Firstly, and in general terms, issues such as the evolution of football in Portugal and Sports Federations will be dealt with in this study. In addition, a characterization of the welcoming entity will be done as well, focusing not only on its legal context, but also on its organic structure and operating dynamics. Also, the work developed during the training period will be made known, namely the activities undertaken as part of the project. Besides all the above-mentioned, a study has been carried out essentially on the Regional District Football Associations, in what concerns the statutes of the various associations ( object of study ), including the statutes of FPF- since the main goal of this work is to understand whether the various District and Regional Football Associations, as regular partners of the Portuguese Football Federation, do or do not comply with the Duty of Statutory Adjustment imposed by it, regarding the amendment to the Sports Federation legal regime.

Supplementary private health insurance: The characteristics of subscribers

Despite the fact that public medical care has being heavily subsidized through a statutory national health system there has been a growing number of people who opt to enroll in extra private coverage. Using a two part model to infer the insurance decision and subsequent amount of insurance chosen we found out that people’s decision over private health coverage is not related with their health. The pattern of consumption of medical care that is not available in the public sector and a good socio economic background were found significant modeling the demand for private health insurance.

Hospital-empresa : crónica de um nascimento retardado : Políticas de saúde : Em foco

RESUMO - A gestão empresarial dos hospitais é uma velha aspiração do sistema e dos profissionais da saúde em Portugal. Já o Estatuto Hospitalar de 1968 previa a organização e a gestão dos hospitais «em termos de gestão empresarial». A Lei de Bases da Saúde, de 1990, relembrava que a administração das unidades de saúde deveria obedecer a «regras de gestão empresarial». O Hospital Fernando da Fonseca, criado desde 1991, foi objecto de concessão de gestão por contrato, precedendo concurso público, a uma entidade privada, em 1995. Em 1997, o relatório do Grupo de Trabalho sobre o Estatuto Jurídico do Hospital recomendava a adopção da figura de instituto público com natureza empresarial, adequada autonomia de gestão e forte responsabilidade, podendo regular-se, em alguns domínios, por normas de direito privado. Em 1998 foi criado o Hospital de São Sebastião, em Santa Maria da Feira, com formas inovadoras de gestão, utilizando meios de gestão maleáveis. Em 1999 foi criada a Unidade Local de Saúde de Matosinhos, englobando não apenas o Hospital de Pedro Hispano, naquela cidade, mas também os quatro centros de saúde da sua área de atracção. Em 2001 foi criado o Hospital do Barlavento Algarvio, em moldes semelhantes aos do Hospital de São Sebastião. Os restantes hospitais públicos mantiveram a estrutura e regras de funcionamento convencionais. Observa-se que o modelo de gestão convencional do hospital público tem hoje consequências desfavoráveis para os cidadãos, para os profissionais que nele trabalham e também para o sistema de saúde no seu conjunto. Em 2002, uma nova lei alterou disposições da Lei de Bases da Saúde de 1990 e aprovou um novo regime jurídico de gestão hospitalar. De acordo com ele, a rede de prestação de cuidados de saúde passou a integrar vários modelos de hospitais: hospitais SPA, hospitais EPE, hospitais SA, clínicas privadas com ou sem nome de hospital, instituições e serviços geridos por entidades públicas ou privadas, mediante contrato de gestão e hospitais PPP. Analisam-se os ganhos introduzidos pelo modelo inovador de hospital SA, no que respeita ao estatuto, dotação de capital, poderes especiais, regras de controlo financeiro, regimes laborais, órgãos sociais, instrumentos de gestão e direcção técnica. Finalmente, antecipa-se um quadro analítico de oportunidades e riscos sobre este modelo. As críticas têm-se concentrado sobre a estratégia de mudança e sobre o mecanismo de escolha dos dirigentes e das respectivas chefias intermédias. Em relação à estratégia, conclui-se ser a questão mais empírica do que conceptual. Em relação à forma de identificação dos dirigentes, recomenda-se o acompanhamento crítico da experiência, salientando-se, a par do que ela pode trazer de positivo, os riscos de partidarização e instabilidade.

Hospital público português: da crise à renovação?

RESUMO - Este artigo descreve a evolução do estatuto jurídico do hospital público português, com o intuito de o caracterizar, em especial do ponto de vista da sua autonomia. Considera-se que, pelo menos em parte, o estatuto jurídico do hospital público português é responsável pela limitada autonomia de que estas instituições gozaram nos últimos sessenta anos, com as consequentes ineficiências na produção e produtividade, fraca equidade no acesso e aumento de custos com a prestação de cuidados, de discutível qualidade. Nessa medida, várias reformas foram implementadas com o intuito de conferir ao hospital maior autonomia: ao nível da gestão, do financiamento e também reformas organizacionais. De um sistema regionalizado, estabelecido em 1946, até ao Serviço Nacional de Saúde e ao hospital dos nossos dias foram adoptados diversos modelos estatutários. A reforma de 2002 pretende estabelecer uma clara fronteira entre o hospital público, administrativo, burocratizado e aquele que assume natureza empresarial, numa clara viragem — demasiado precoce? — com as «experiências inovadoras » subsequentes à Lei de Bases da Saúde, que permitiram concluir que à maior autonomia correspondiam atitudes e resultados pró-activos e positivos. Por outro lado, ultima-se a preparação da construção de dez novos hospitais com recurso a parcerias público-privadas (PPP), sem ainda estarem definidos quais os estatutos, grau de autonomia e forma de gestão destas entidades. Ainda é cedo para avaliar esta última reforma; não deverá, no entanto, perder-se de vista que a implementação de um novo estatuto jurídico para os hospitais terá necessariamente de permitir a sua renovação sem descurar a sua secular missão de solidariedade.

A study on the performance of technology transfer units

Universities are increasingly institutionalizing activities related to technology transfer and one of the main institutional mechanisms that has emerged is the “technology transfer unit” (TTU). Many of them are focusing their activities on the management of the university intellectual property. Studies have investigated factors that seem to affect their performance, but few have looked in detail at internal procedures and techniques that are used in their processes related to technology evaluation and licensing. The aim of this paper is to provide a comprehensive overview of some of the several steps that comprises the processes regarding technology evaluation and licensing, providing an analysis of the critical issues that affect each step of the process. A review of the literature was made, complemented with interviews to seven university TTUs, which was used as a check and a complement to the literature review and as way of perceiving from an insider perspective, the problems and issues that this paper wants to emphasize and to state clearly.

Da prova: na atuação policial e no âmbito da infração tributária

Relatório de atividade profissional de mestrado em Direito Judiciário

Dispositivo de avaliação externa ao ensino superior: um estudo exploratório sobre acreditação à Universidade Nacional Timor Lorosa'e, 2008 – 2013

Dissertação de mestrado em Ciências da Educação (área de especialização em Avaliação)

Does the provision of full day care improve the quality of life for children and their parents

This study sought to explore and examine if the provision of full day care improves the quality of life for children and their parents. Owing to the effects of the Celtic Tiger, life in Ireland has changed considerably over the past five to ten years. Because of the booming economy there are now 60.8% of women employed in the workforce. This means many changes for children, parents and families. Findings in the literature review are based on international studies. The researcher utilised both qualitative and quantitative research methodologies for the study. She interviewed 31 respondents; 27 childcare managers; 3 politicians and the chairperson of a childcare committee. Furthermore, 325 questionnaires were completed in a survey by working parents in the statutory and voluntary sectors in and around Sligo town and in two childcare facilities in Letterkenny, Co. Donegal. Babies as young as 4 months are being cared for in childcare facilities from 6.45am until 6.pm daily, 5 days per week. Some children are spending up to 11 hours per day in childcare facilities. The study has not categorically concluded that full day care is either positive or negative for children. Childcare facilities are providing good quality childcare encompassing various services; however, 25 out of 27 childcare managers reported to the researcher that they would not leave their child in full day care. Parents are finding it difficult to manage work life balance. Health dominated quality of life issues. Two hundred and thirty five (235) parents reported being stressed. The study also found that 315 working parents feel that the government is not doing enough to support working parents. On a positive note, 241 parents said they are happy in general with the quality of life for them, their family and their children. In addition, the researcher has identified a number of recommendations for future changes in policy and further study.

Technological trampolines for new venture creation in Catalonia: the case of the University of Girona

Recent trends in technology transfer show an intensification of spin-off creation as a modality of university research commercialisation, complementary to the conventional ones, contract research and licensing. In this paper we analyse the evolution, objectives, resources and activities of a specialised unit –Technological Trampoline (TT) - in charge of new venture creation at the University of Girona (Catalonia-Spain). Based on two theoretical frameworks, Resource-based-view and Institutional Theory, we adopt a multi-dimensional approach to study the strategy of spinning-off new ventures at the University of Girona in terms of resources and activities, how this process is organised and if the outputs fit with this UdG’s objectives and the local environment. Our main contribution is an in-depth analysis of the spin-off creation unit with special emphasis on its variety of resources and activities. The results have a series of implications and recommendations at both university and TT level.