Modelo de valorização do direito desportivo resultante da formação

Nas empresas desportivas o principal ativo é o direito desportivo sobre o jogador profissional. O nosso estudo debruça-se no resultante da formação. Começámos por verificar que o direito desportivo preenche os requisitos para ser reconhecido como ativo intangível. Posteriormente analisámos os relatórios e contas de clubes europeus e de clubes brasileiros de modo a identificarmos semelhanças e diferenças ao nível contabilístico dos ativos intangíveis resultantes da formação, um dos nossos objetivos. Verificámos que a principal diferença reside no não reconhecimento do direito desportivo resultante da formação pelos primeiros, contrariamente à prática verificada nos clubes brasileiros. No cenário atual, pelo menos, os clubes europeus não proporcionam informação plena e a comparabilidade entre clubes encontra-se comprometida. Por conseguinte, outro dos nossos objetivos é propor um modelo que permita valorizar com fiabilidade o direito desportivo resultante da formação. A conceção do modelo teve o auxílio dos clubes portugueses e brasileiros, através da resposta a um inquérito dirigido a clubes europeus e brasileiros. Esta metodologia possibilitou, igualmente, confirmar conclusões resultantes da análise da informação contabilística elaborada pelos clubes e identificar outros pontos de contacto e de afastamento entre os clubes relativamente a jogadores formados internamente e ao reconhecimento inicial do direito desportivo. Concluímos que em Portugal existe informação contabilística incompleta sobre os jogadores formados internamente, dado os clubes portugueses considerarem não existir um critério de valorização fiável, e sobre os jogadores que chegam em fim de contrato. Por outro lado, todos os clubes brasileiros respondentes valorizam e reconhecem o direito desportivo resultante da formação como ativo intangível com base nos encargos com a formação do jogador. Por fim, apresentamos a nossa proposta de modelo assente no custo de formação, com a aplicação do método dos centros de gastos. Os componentes incluídos tiveram em conta a opinião dos clubes, tendo posteriormente sido efetuada a análise de clusters e a seleção final de acordo com a IAS 38 da UE. A nossa proposta foi validada junto de agentes com conhecimento e experiência sobre o fenómeno em estudo através de entrevista.

Model of access to natural language sources in electronic government

For the actual existence of e-government it is necessary and crucial to provide public information and documentation, making its access simple to citizens. A portion, not necessarily small, of these documents is in an unstructured form and in natural language, and consequently outside of which the current search systems are generally able to cope and effectively handle. Thus, in thesis, it is possible to improve access to these contents using systems that process natural language and create structured information, particularly if supported in semantics. In order to put this thesis to test, this work was developed in three major phases: (1) design of a conceptual model integrating the creation of structured information and making it available to various actors, in line with the vision of e-government 2.0; (2) definition and development of a prototype instantiating the key modules of this conceptual model, including ontology based information extraction supported by examples of relevant information, knowledge management and access based on natural language; (3) assessment of the usability and acceptability of querying information as made possible by the prototype - and in consequence of the conceptual model - by users in a realistic scenario, that included comparison with existing forms of access. In addition to this evaluation, at another level more related to technology assessment and not to the model, evaluations were made on the performance of the subsystem responsible for information extraction. The evaluation results show that the proposed model was perceived as more effective and useful than the alternatives. Associated with the performance of the prototype to extract information from documents, comparable to the state of the art, results demonstrate the feasibility and advantages, with current technology, of using natural language processing and integration of semantic information to improve access to unstructured contents in natural language. The conceptual model and the prototype demonstrator intend to contribute to the future existence of more sophisticated search systems that are also more suitable for e-government. To have transparency in governance, active citizenship, greater agility in the interaction with the public administration, among others, it is necessary that citizens and businesses have quick and easy access to official information, even if it was originally created in natural language.

Influência do risco de incumprimento nos retornos de capital

Sempre foi do interesse das instituições financeiras de crédito determinar o risco de incumprimento associado a uma empresa por forma a avaliar o seu perfil. No entanto, esta informação é útil a todos os stakeholders de uma empresa, já que também estes comprometem uma parte de si ao interagirem com esta. O aumento do número de insolvências nos últimos anos tem reafirmado a necessidade de ampliar e aprofundar a pesquisa sobre o stress financeiro. A identificação dos fatores que influenciam a determinação do preço dos ativos sempre foi do interesse de todos os stakeholders, por forma a antecipar a variação dos retornos e agir em sua conformidade. Nesta dissertação será estudada a influência do risco de incumprimento sobre os retornos de capital, usando como indicador do risco de incumprimento a probabilidade de incumprimento obtida segundo o modelo de opções de Merton (1974). Efetuou-se esta análise durante o período de Fevereiro de 2002 a Dezembro de 2011, utilizando dados de empresas Portuguesas, Espanholas e Gregas. Os resultados evidenciam uma relação negativa do risco de incumprimento com os retornos de capital, que é devida a um efeito momentum e à volatilidade. A par disso, também se demonstra que o tamanho e o book-to-market não são representativos do risco de incumprimento na amostra aqui utilizada, ao contrário do que Fama & French (1992; 1996) afirmavam.

Modelo para a valorização partilhada da marca: a comunicação mediada por computador como suporte ao envolvimento dos recursos humanos na cocriação da marca organizacional

No atual contexto de disseminação e uso das tecnologias da comunicação para a geração de conteúdo não especializado, igualmente partilhado e utilizado, torna-se pertinente sublinhar a participação dos recursos humanos na cocriação da marca organizacional. Esta participação, todavia, encontra alguns constrangimentos e necessidades, tais como a falta de orientação no uso devido da marca gráfica, e a adequação das ferramentas comunicacionais e de gestão do conhecimento de que estes indivíduos são portadores. Neste enquadramento, pretende-se validar um modelo heurístico que explique, satisfatoriamente, de que forma as organizações podem envolver os seus recursos humanos em atividades de valorização da marca, em contextos de informação e comunicação tecnologicamente mediados, e que possa assumirse como um impulsionador da adoção destas práticas. A abordagem metodológica é de natureza exploratória, iterativa e qualitativa, assentando na Grounded Theory e, portanto, num processo indutivo de produção de conhecimento, reconhecendo a existência de momentos de descoberta e, aproximando-se do paradigma construtivista. O estudo que conduz à proposta final de um modelo de comunicação mediada por computador para a valorização da marca assenta, essencialmente, na revisão da literatura através da pesquisa bibliográfica, e num estudo de caso, que assume como procedimentos técnicos os inquéritos por entrevista, para uma primeira verificação dos pressupostos do modelo, a construção de um protótipo não-funcional de uma Central Participativa de Marca (CPM), capaz de expressar a componente tecnológica presente no modelo, e a realização de grupos focais, com o intuito de alcançar a sua validação não-experimental. O estudo de caso realizado debruça-se sobre a Universidade de Aveiro (UA) e sobre o uso e apropriação da sua marca, por parte dos membros da sua comunidade docente e não-docente. Os resultados das entrevistas exploratórias, para as quais se recorre a uma amostra por conveniência composta por entidades relevantes no que à promoção da marca da UA concerne, são combinados com os conteúdos extraídos do levantamento bibliográfico, de modo a serem contemplados tanto na aferição dos domínios de interação que informam o modelo, como na conceção do protótipo de uma plataforma de colaboração online, especificamente orientada à marca, apresentado a cinco grupos focais que neles integram a população-alvo estudada. Este estudo empírico permite uma primeira validação do modelo heurístico proposto, confirmando que a participação na cocriação de artefactos de marca tende a acontecer de forma não oficial, por falta de iniciativas organizacionais que valorizem o capital humano, e que a orientação para o uso e apropriação da marca é fundamental na concretização deste tipo de contributos, dados por indivíduos não especializados em branding, design, comunicação ou estratégia de marketing. Os resultados permitem validar ainda a configuração e a estrutura de interação propostas para o sistema subjacente ao protótipo da CPM, assim como a generalidade das suas funcionalidades, permitindo a proposta de uma heurística focada na experimentação da marca no seio organizacional. Finalmente, são identificadas linhas de investigação futura nesta área, decorrentes dos resultados alcançados e das limitações do estudo realizado.

Coupling anchovy eggs and hydrodynamic model as an assessement tool for estuarine ecohydrological management

Nitrate and urban waste water directives have raised the need for a better understanding of coastal systems in European Union. The incorrect application of these directives can lead to important ecological or social penalties. In the paper this problem is addressed to Ria Formosa Coastal Lagoon. Ria Formosa hosts a Natural Park, important ports of the southern Portuguese coast and significant bivalve aquaculture activity. Four major urban waste water treatment plants discharging in the lagoon are considered in this study. Its treatment level must be selected, based on detailed information from a monitoring program and on a good knowledge of the processes determining the fate of the material discharged in the lagoon. In this paper the results of a monitoring program and simulations using a coupled hydrodynamic and water quality / ecological model, MOHID, are used to characterise the system and to understand the processes in Ria Formosa. It is shown that the water residence time in most of the lagoon is quite low, of the order of days, but it can be larger in the upper parts of the channels where land generated water is discharged. The main supply of nutrients to the lagoon comes from the open sea rather than from the urban discharges. For this reason the characteristics and behaviour of the general lagoon contrasts with the behaviour of the upper reaches of the channels where the influence of the waste water treatment plants are high. In this system the bottom mineralization was found to be an important mechanism, and the inclusion of that process in the model was essential to obtain good results.

Ecologic zonation model of the benthic foraminifera and thecamoebians of Guadiana river estuary and application in paleoenvironmental reconstruction

Tese de doutoramento, Ciências do Mar ( Processos de Ecossistemas Marinhos), Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2012

Regional Knowledge Maps - Potential and Challenges

Regional knowledge map is a tool recently demanded by some actors in an institutional level to help regional policy and innovation in a territory. Besides, knowledge maps facilitate the interaction between the actors of a territory and the collective learning. This paper reports the work in progress of a research project which objective is to define a methodology to efficiently design territorial knowledge maps, by extracting information of big volumes of data contained in diverse sources of information related to a region. Knowledge maps facilitate management of the intellectual capital in organisations. This paper investigates the value to apply this tool to a territorial region to manage the structures, infrastructures and the resources to enable regional innovation and regional development. Their design involves the identification of information sources that are required to find which knowledge is located in a territory, which actors are involved in innovation, and which is the context to develop this innovation (structures, infrastructures, resources and social capital). This paper summarizes the theoretical background and framework for the design of a methodology for the construction of knowledge maps, and gives an overview of the main challenges for the design of regional knowledge maps.

Knowledge representation for data integration and exploration in translational medicine

Tese de doutoramento, Informática (Bioinformática), Universidade de Lisboa, Faculdade de Ciências, 2014

An algebra and conceptual model for semantic tagging of collaborative digital libraries

Cost-effective semantic description and annotation of shared knowledge resources has always been of great importance for digital libraries and large scale information systems in general. With the emergence of the Social Web and Web 2.0 technologies, a more effective semantic description and annotation, e.g., folksonomies, of digital library contents is envisioned to take place in collaborative and personalised environments. However, there is a lack of foundation and mathematical rigour for coping with contextualised management and retrieval of semantic annotations throughout their evolution as well as diversity in users and user communities. In this paper, we propose an ontological foundation for semantic annotations of digital libraries in terms of flexonomies. The proposed theoretical model relies on a high dimensional space with algebraic operators for contextualised access of semantic tags and annotations. The set of the proposed algebraic operators, however, is an adaptation of the set theoretic operators selection, projection, difference, intersection, union in database theory. To this extent, the proposed model is meant to lay the ontological foundation for a Digital Library 2.0 project in terms of geometric spaces rather than logic (description) based formalisms as a more efficient and scalable solution to the semantic annotation problem in large scale.

Knowledge creation: revisiting the 'ba' humbug people and 'latent' knowledge in organizational learning

Knowledge management theory has struggled with the concept of `knowledge creation'. Since the seminal article of Nonaka in 1991, an industry has grown up seeking to capture the knowledge in the heads and hearts of individuals so as to leverage them for organizational learning and growth. But the process of Socialization, Externalization, Combination and Internalization (SECI) outlined by Nonaka and his colleagues has essentially dealt with knowledge transfer rather than knowledge creation. This paper attempts to fill the gap in the process - from Nonaka's own addition of the need for "ba" to Snowden's suggestion of that we consider "Cynefin" as a space for knowledge creation. Drawing upon a much older theoretical frame - work the Johari Window developed in group dynamics, this paper suggests an alternative concept - latent knowledge - and introduces a different model for the process of knowledge creation.

Feminist epistemology meets the masculinity of marketing and consumer knowledge: a contemporary rendering of a decade-long debate

In this paper I outline possibilities for, and issues arising from, opposition towards the dominant ideologies and practices of marketing knowledge (Hirschman 1993) through an engagement with feminist epistemology (Longino 1991, Harding 1987). Feminist epistemology is a political branch of naturalised epistemology (Quine 1969) primarily concerned with critique of constructions of gender, gender norms and gendered interests within the production of knowledge (Anderson 1995) and with theorising, grounding and legitimating feminist knowledge making practices (Harding 1987). It is most often associated with the feminist critique of science, and with feminist science and technology studies (Haraway 1987, Wajman 1997). Feminist epistemology asks the question, ‘what is the nature of the feminist critical project as a way of knowing?’ (McLennan 1995:392). This paper outlines the basis of the feminist critique of knowledge generally, and as applied to marketing knowledge, offers description of the three main epistemological approaches to this question and suggestions for their application in practice. The paper progresses important work by consumer behaviour theorists (Bristor and Fischer 1993, Hirschman 1993) on the potentials of feminist ways of knowing for marketing and consumer behaviour by moving beyond the tripartite of feminist approaches outlined, and extending the discussion to take into account the development of situated knowledges theory (Haraway 1989, 1997), which has become so important in the decade since these papers were written. It joins ongoing conversations in consumer behaviour and marketing that share similar feminist concerns (Catterall et al 1997, 2000, 2005, Bettany and Woodruffe Burton 1999, 2005, and Hogg et al 1999, 2000) but in this contribution it takes a slightly tangential approach, seeing marketing knowledge in terms of its epistemic culture by using a model of masculinity in academic cultures from feminist theory (Wagner 1994) to help conceptualise it as such. The dominant masculine ideology of marketing knowledge both in execution (Penaloza 1994, Bristor and Fischer 1994, Fischer and Bristor 1993, Woodruffe 1996), and values (Hirschman 1993, Brown 2000, Desmond 1997) has been well documented over the past fifteen years. However, although the basis of this, how is it manifested and how a feminist informed marketing knowledge could be achieved, have been addressed somewhat in the literature (Bristor and Fischer 1993, Hogg, Bettany and Long 2000) an updated rendering is necessary which focuses specifically on epistemology and situates this discussion within a cultural framework. To do this I use the notions of cultural masculinity in academic disciplines developed by Wagner (1994) of ‘organisational egocentrism’, ‘fake collectivity’ and ‘de realisation’. With these, I raise important and specific issues around the notion of the masculinity of marketing knowledge, and then present an outline of feminist epistemologies to illustrate how different feminist approaches to knowledge would address these concerns.

A framework for extracting and representing project knowledge contexts using topic models and dynamic knowledge maps

There is still a lack of effective paradigms and tools for analysing and discovering the contents and relationships of project knowledge contexts in the field of project management. In this paper, a new framework for extracting and representing project knowledge contexts using topic models and dynamic knowledge maps under big data environments is proposed and developed. The conceptual paradigm, theoretical underpinning, extended topic model, and illustration examples of the ontology model for project knowledge maps are presented, with further research work envisaged.

A multi-agent-based evolution model of innovation networks in dynamic environments

An innovation network can be considered as a complex adaptive system with evolution affected by dynamic environments. This paper establishes a multi-agent-based evolution model of innovation networks under dynamic settings through computational and logical modeling, and a multi-agent system paradigm. This evolution model is composed of several sub-models of agents' knowledge production by independent innovations in dynamic situations, knowledge learning by cooperative innovations covering agents' heterogeneities, decision-making for innovation selections, and knowledge update considering decay factors. On the basis of above-mentioned sub-models, an evolution rule for multi-agent based innovation network system is given. The proposed evolution model can be utilized to simulate and analyze different scenarios of innovation networks in various dynamic environments and support decision-making for innovation network optimization.

A model for information retrieval driven by conceptual spaces

A retrieval model describes the transformation of a query into a set of documents. The question is: what drives this transformation? For semantic information retrieval type of models this transformation is driven by the content and structure of the semantic models. In this case, Knowledge Organization Systems (KOSs) are the semantic models that encode the meaning employed for monolingual and cross-language retrieval. The focus of this research is the relationship between these meanings’ representations and their role and potential in augmenting existing retrieval models effectiveness. The proposed approach is unique in explicitly interpreting a semantic reference as a pointer to a concept in the semantic model that activates all its linked neighboring concepts. It is in fact the formalization of the information retrieval model and the integration of knowledge resources from the Linguistic Linked Open Data cloud that is distinctive from other approaches. The preprocessing of the semantic model using Formal Concept Analysis enables the extraction of conceptual spaces (formal contexts)that are based on sub-graphs from the original structure of the semantic model. The types of conceptual spaces built in this case are limited by the KOSs structural relations relevant to retrieval: exact match, broader, narrower, and related. They capture the definitional and relational aspects of the concepts in the semantic model. Also, each formal context is assigned an operational role in the flow of processes of the retrieval system enabling a clear path towards the implementations of monolingual and cross-lingual systems. By following this model’s theoretical description in constructing a retrieval system, evaluation results have shown statistically significant results in both monolingual and bilingual settings when no methods for query expansion were used. The test suite was run on the Cross-Language Evaluation Forum Domain Specific 2004-2006 collection with additional extensions to match the specifics of this model.

Análise do investimento direto estrangeiro em Portugal utilizando a metodologia de box-jenkins

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientadora: Professora Doutora Patrícia Ramos