Investing beyond the core: The case of Soares da Costa

This study aims to analyze how Grupo Soares da Costa, a diversified group centered on construction, behaved in terms of strategy to the current crisis. More specifically, it purposes to understand why Soares da Costa was forced to abandon its strategic plan “Ambições Renovadas”, which was about diversification and internationalization, to decide to focus on it core business. This study uses a SWOT analysis, the examination of the strategic plans and annual reports and the conclusions of two interviews that were carried out. Being the construction sector such a traditional and significant sector to the Portuguese economy, it is important to understand what a company can do to overcome such circumstances. To deal with all the negative circumstances, Soares da Costa should give priority to projects that require low levels of initial capital and diversify geographically to markets with similar characteristics of Angola and Mozambique, where Soares da Costa already excels.

Impact of corporate social responsibility in the European pharmaceutical market

The objective of this master thesis is to evaluate the impact of CSR measures in the financial performance of the European pharmaceutical industry. By definition, CSR measures is quantified as corporate social disclosure considering the published CSR keywords on the annual reports of the selected companies, over four fiscal years (2010-2013). The financial performance of the companies were measured as return on assets (ROA) and Tobin’s Q. In order to defend the hypothesis developed, a multivariate regression is performed. The results obtained show no significant impact on the financial performance of a company nor in the short-time, nor in the long-time. Moreover, by comparison with other studies, it was possible to conclude that the financial performance is differently affected when considering different industries.

Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany

The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consists of 130 corporations listed in the three major German stock indices. The findings suggest that the companies that pay less than the statutory rate clearly outweigh the ones that pay more, and that the income earned from associated companies has a significant impact on this difference.

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.

Corporate social responsability reporting: The case of Portuguese Hospitals

vThis research investigated Portuguese Hospitals’ Corporate Social Responsibility reporting practices, by analyzing Hospitals’ Annual Reports and websites. The main hospital stakeholders were presented and activities pertaining to each group included. Overall, it appears that there is a lack of strategic CSR reporting on both private and public hospitals. Hospital managers should include stakeholders in their CSR strategy and aim it at shared value creation. Hospitals need to build a stronger relationship with the community and reformulate CSR reporting practices to ensure that the reporting is timely, complete and relevant and is easily accessible by interested parties.

Divulgação de informação sobre o governo das sociedades em Portugal: Extensão e determinantes

Tese de Doutoramento em Contabilidade

O processo de legitimação e a gestão de impressões na comunicação organizacional: O caso da EDP – Energias de Portugal, S.A.

Tese de Doutoramento Ciências Empresariais

Ireland's biodegradable municipal waste

This project focuses on the EU Landfill Directive targets for Biodegradable Municipal Waste (BMW) specifically focusing on how the targets will affect Ireland and its waste management infrastructure. Research will consist of reviewing relevant literature, legislation and policies that will provide a comparable between Ireland and other nations. Planning processes which govern both the building structure and running capacities of treatment facilities is also necessary in order to predict amounts of waste diverted from landfill. The efficiency of these treatment plants also requires investigation. Another objective is to research further information on Irelands organic ‘brown’ bin service, this will involve discovering the roll out of bins in the future over a defined time scale as well as the potential amounts of waste that will be collected. Figures received from waste management and waste treatment companies will be combined with figures from the Environmental Protection Agency’s (EPA) annual reports. This will give an indication to past trends and shed light on possible future trends. With this information annul waste volumes consigned to landfill can be calculated and used to determine whether or not Ireland can achieve the EU Landfill Directive targets. Without significant investment in Irelands waste management infrastructure it is unlikely that the targets will be met. Existing waste treatment facilities need to be managed as efficiently as possible. Waste streams must also be managed so waste is shared appropriately between companies and not create a monopolising waste treatment facility. The driving forces behind an efficient waste management infrastructure are government policy and legislation. An overall and efficient waste management strategy must be in place, along with disincentives for landfilling of waste such as the landfill levy. Encouragement and education of the population is the fundamental and first step to achieving the landfill directive targets.

Priorities for Action 2008-09 (PDF 146 KB)

Priorities for Action 2008/09

Shooting Up - An Update: October 2007 (PDF 1208 KB)

Infections among injecting drug users in the United Kingdom 2006

Survey of injecting Drug Users (PDF 34 KB)

Summary of the findings for 2005/06 from the four collaborating centres in Northen Ireland

Primary School Survey 2006 - Knowledge and use of Alcohol Cigarettes and Drugs (PDF 565 KB)

Primary School Survey 2006 - Knowledge and use of alcohol, cigarettes and drugs.

Shooting Up: Infections among injecting drug users in the United Kingdom 2005 - Northern Ireland Summary (PDF 149 KB)

Shooting Up: Infections among injecting drug users in the United Kingdom - Northern Ireland Summary

Shooting Up An Update: October 2006 (PDF 1MB)

Infections among injecting drug users in the UK 2005 - An Update: October 2006

NI HPSS Workforce Census - March 2005

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