R-LEGO - Revista Lusófona de Economia e Gestão das Organizações

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European intellectual platform for professionals in the field of typhlology: a challenge/proposal
(Edições Universitárias Lusófonas, 2015) Guerreiro, Augusto Deodato
The creation of the “ European Intellectual Platform for Professionals, with a view to Sharing Theoretical and Practical Knowledge in the Field of Visual Impairment and Related Areas” (we believe this will be essentially professionals in the field of typhlology) will make a promising inclusive reticular means, on the online socio-communicational dimension, to exchange information and experiences about the unquestionable personal and social, as well as professional, capabilities and consequent employability of blind and visually-impaired people. Our paper involves a challenge, or rather a proposal, in which we express all our academic and scientific interest in sharing widely in the CONVIDA network and in the Enviter European Network on that Platform, in the field of Communication and Education Sciences (from an educommunicational perspective), research and results in the graduation areas of Alternative Communication and Support Technologies, advanced research and specialized training in Inclusive Communication in the Special Education of Blind and Visually-Impaired Students, in the Inclusive Communication in Early Intervention in Childhood, in Cultural Communication and Mediation for All, including the exchange of in-depth issues leading to full access and usability of online social media by blind and visually-impaired people. The School of Communication, Architecture, Arts and Information Technologies (ECATI) of Universidade Lusófona de Humanidades e Tecnologias (ULHT) is a pioneer in Portugal and in Europe in the research and development of in-depth issues in augmentative and alternative communication and support technologies, having created a Master degree in Alternative Communication and Support Technologies in 2005. This degree has been in operation since then, and from its genesis research and development areas have been arising, namely “inclusive educommunication and culture”, and “typhloperceptibility and multisensory supplementarity”, “communication and social interaction of and with blind and visually-impaired, deaf, deafblind people, people with multi-disabilities, with autism/global developmental delay, with neurogenic communicational pathologies”, “interpersonal communication and inclusive social interaction: face-to-face and online networked”, “communicational ecology and inclusion”, “literacy and technological communication, special languages and personal learning environments”, the issue “of the empirical/multisensory to the abstraction and conceptualization – essentially in blindness, deafblindness and deafness”, the “communicational universalization of accessible digital content”, the “foundations of the early intervention and communication theories in the issues of disability in general”, the “communicational didactics and sensory-cognitive development”, the “strategic methodologies to assess and develop communicational competencies”, the “semiotics of alternative languages: glossary and thematic dictionaries for the different communicational problems”.
O impacto das práticas de gestão de recursos humanos na motivação dos colaboradores da Administração Pública Cabo-verdiana
(Edições Universitárias Lusófonas, 2015) Reis, Filipa Lopes dos; Dias, Damasceno; Alves, Maria Serafina
A busca de uma nova gestão pública, que procure prestar serviços ao cidadão com qualidade e eficiência tem sido o alvo a ser alcançado pelo Estado contemporâneo, sendo por isso estratégico o estudo das pessoas dentro das organizações públicas. A adoção de uma gestão pública focada na qualidade requer mudanças na cultura organizacional, exigindo principalmente motivação, que conduz ao esforço, dedicação, persistência e comprometimento. Motivação envolve sentimentos de realização e de reconhecimento profissional, manifestado por meio de exercícios das tarefas e atividades que oferecem um desafio e um significado suficiente para o trabalho. Este trabalho pretende investigar a motivação como uma ferramenta para alcançar a produtividade e a excelência no desempenho das atividades na Administração Pública cabo-verdiana e em que medida as práticas de gestão de Recursos Humanos contribuem para a motivação. Para alcançar o objectivo deste trabalho, fez-se uma pesquisa bibliográfica sobre a Administração dos Recursos Humanos e sobre as diversas teorias relacionadas com a motivação para o trabalho nas organizações. Utilizou-se o método inquisitivo baseado num questionário para se obter dados referentes à motivação dos funcionários da Administração Pública e entrevistas aos gestores de Recursos Humanos de diversos Ministérios. Os resultados indicaram que uma gestão efetiva dos Recursos Humanos na Administração Pública é urgente, requerendo mecanismos de responsabilização, seguimento e avaliação. É importante, contudo, ter presente a especificidade da gestão pública em relação ao sector privado, que aponta para a existência de fatores de maior complexidade tais como as relações com as políticas públicas, as relações com grupos de interesses diversos, a pressão da sociedade, ou o menor uso de incentivos materiais, mas também, para outros fatores, como a própria noção de serviço público. Estes fatores devem ser explorados, como forma de garantir uma maior dinâmica de funcionamento.
A gestão de micro e pequenas empresas e as novas formas de organização do trabalho
(Edições Universitárias Lusófonas, 2015) Santos, Miguel Baião
A introdução de novas formas de organização do trabalho (NFOT) tem sido paulatina e recorrentemente aplicada a médias e grandes empresas, especialmente naquelas cuja atividade está centrada em setores industriais tradicionais. Com as suas virtudes e inconvenientes, as NFOT parecem estar a ser aparentemente marginalizadas quando direcionadas a enquadramentos de micro e pequenas empresas (MPE). Tentamos, neste texto, descrever, caracterizar e tornar claro o potencial que algumas NFOT (rotação de tarefas, alargamento de tarefas, enriquecimento de tarefas e equipas semiautónomas) podem vir a assumir nas MPE, especialmente para fazer face a momentos económicos desfavoráveis e a sobreviver na esfera incontornável da sociedade informacional globalizada.
Lessons to human resource managers from Rawls’ theoretical difficulties of economic rationality: a philosophical perspective
(Edições Universitárias Lusófonas, 2015) Queiroz, Regina
Na teoria rawlsiana da justiça como equidade, a racionalidade económica desempenha um importante papel na justificação da escolha colectiva dos princípios de justiça. Apesar do seu papel relevante, a concepção rawlsiana da racionalidade está associada a algumas dificuldades teóricas, conducentes a uma concepção alternativa racionalidade, inspirada na razão prática kantiana, a razoabilidade. Como a ética empresarial tenta relacionar os negócios com a ética, a análise das dificuldades teóricas da concepção da rawlsiana racionalidade, assim como a solução de Rawls para as ultrapassar, pode ajudar tanto os teóricos da ética empresarial, como os gestores, nomeadamente os gestores de recursos humanos. Neste artigo, tentaremos retirar algumas lições da proposta de princípios e justiça no quadro de uma concepção económica da racionalidade, nomeadamente a importância da reflexão sobre a racionalidade nos negócios e a natureza da ética empresarial.
O sistema braille – um meio fundamental para a inclusão sócioprofissional das pessoas cegas
(Edições Universitárias Lusófonas, 2015) Silva, Artur Olímpio F. Gonçalves da
A divulgação do sistema braille poderá constituir, por si só, um contributo muito significativo para que haja uma maior sensibilização para a inclusão sócioprofissional das pessoas cegas. No presente artigo, para além, de uma introdução, em que são referidas as figuras de Valentin de Hauy e de Barbier de la Serre que foram fundamentais para que Luís Braile concebesse o sistema de leitura/escrita táctil que constitui a primeira revolução no acesso à informação por parte das pessoas cegas, contemplam-se, também, os seguintes aspetos: Os Sinais Simples do Sistema Braille, os Sinais Braille Compostos, Tiflotecnologias, Braille de 8 pontos e Literacia Braille. Em “Os Sinais Simples do Sistema Braille” são caracterizadas as séries em que os sinais simples se agrupam e evidencia-se que da junção de dois, ou mais, sinais simples resulta um sinal composto o que amplia de forma extraordinária as possibilidades de aplicação do braille. Em “Tiflotecnologias” realça-se que, com elas, vem-se assistindo a uma segunda revolução no acesso à informação por parte das pessoas invisuais. É descrita de forma simplificada a máquina Perkins; é salientado que os sintetizadores de voz possibilitam uma leitura sonora e que as linhas braille, utilizando o braille de 8 pontos, proporcionam a leitura táctil. São referidos, também, o computador portátil EuroBraille Iris 40 e a impressora braille. Finalmente, em “Literacia Braille”, para além do destaque dado às figuras de Branco Rodrigues, João de Deus e Albuquerque e Castro, evidencia-se que o domínio do sistema braille é condição fundamental para a inclusão socioprofissional das pessoas cegas.
Virtual Teams : human Resources’ technology preferences for better communication, increased trust and performance
(Edições Universitárias Lusófonas, 2015) Duarte, Isabel; Cunha, Luís
Virtual Teams (VTs) are increasingly being adopted by companies. Being geographically and time dispersed, human resources of VTs are totally dependent upon the use of information and communication technologies (ICT) to support their communicational success. Although much research has already been done on several aspects of Virtual Teams, very little has focused on the relation between the virtual team communication performance and the selection of tools available to the team members. Additionally, most of the theories related to tool selection concentrate in the combined characteristics of task and technology, disregarding human factors based in personal characteristics, comfort and preferences. To detect which technology workers of Virtual Teams prefer for accomplishing each one of their communicational needs and to analyze the impact of personal characteristics based technology choice, on cohesion, leadership, knowledge share and trust, leading to virtual team performance, an electronic questionnaire has been sent to members of virtual teams in several companies from different sectors of activity, and 79 valid answers were received. The analysis looked at the data from different perspectives: Is there, globally, a preferred technology? Do personal characteristics of workers - Gender, Age Group, Education Level and IT use Proficiency – influence the choice? And, does the choice of the preferred technological tool that best suits each of the four HRM themes – Trust buildup, Management, Knowledge Share and Cohesion – follow the global preference? The results have shown that e-Mail is the preferred technology choice and that this choice is not influenced by gender. The other three sets of personal characteristics influence the choice. For building Trust and Cohesion, the preferred technology is videoconference, contradicting the global tendency whereas for Knowledge Share and for Management activities e-Mail is again the preferred technology, in line with the main choice.
Entrepreneurship education: a scorecard approach to assess regional impacts of university programs
(Edições Universitárias Lusófonas, 2016) Silva, Helena; Caravau, Hilma; Amorim, Marlene; Dias, Marta Ferreira
Universities play an important role in the development of regions (Brennan et al., 2004), stemming from their threefold acknowledged mission: Teaching, Research and "Community Engagement" (B-HERT, 2006). Higher Education Institutions (HEI) are equipped with highly qualified human resources and hold a key role in knowledge creation and on the development and evolution of societies (European Union, 2011). To this end an effective incorporation of such knowledge into product development and innovation is crucial (European Union, 2011). Over the past decades knowledge transfer activities have received special attention, notably for their potential for expanding the impact of Universities (Sánchez-Barrioluengo, 2014) through the development of relationships with communities. On this regard, European countries established policies encouraging the transfer of knowledge from university to the European regions (Berbegal-Mirabent et al., 2013). The European Union (2011) has put forward four main areas from which Universities stimulate regional development: enhancing regional innovation through their research activities; promoting enterprise, business development and growth; contributing to the development of regional human capital and skills, and improving social equality through regeneration and cultural development. This paper focuses in the second area, by addressing the university projects aiming the promotion of entrepreneurship. Entrepreneurship is regarded as instrumental in economic growth, and job creation. Entrepreneurial education therefore is included in the range of ways by which Universities are expected to contribute to regional development (Laukkanen, 2000). Education has gain relevance as priority for the European Commission and for European regions from an early stage. In this context, Universities have benefited from the opportunities created by the educational programs fostering the development of a varied set of competences that have been promoted, nurtured by European Education Policies (Cankaya et al., 2015). Currently the Erasmus+ program offers an umbrella for projects aimed at boosting skills and employability. The program supports transnational partnerships among Education, Training, and Youth institutions and organisations to foster cooperation and bridge the worlds of Education and work in order to tackle the skills gaps in Europe. Entrepreneurship education is at the core of these concerns. Erasmus+ promotes the development of entrepreneurial competencies which grant a propitious environment for entrepreneurship (European Commission, 2010; European Commission, 2016), and offers support for the promotion of entrepreneurship education by Universities (Jansen et al., 2015) This paper builds on a scorecard approach to develop a methodology for assessing the regional impacts of university entrepreneurship projects developed under the Erasmus+ program.
O equívoco do desenvolvimento
(Edições Universitárias Lusófonas, 2016) Mendes, António
Os grandes inventos técnicos, fruto da investigação científica que se processou no séc. XIX e por todo o séc. XX até aos nossos dias e a utilização de novas fontes energéticas fizeram passar a humanidade por sucessivas revoluções industriais dando origem à chamada sociedade moderna. Este artigo pretende analisar o papel do homem e as novas tecnologias na sociedade atual.
Opportunities for the engagement of universities in social entrepreneurship and innovation: a pilot experience in Aveiro
(Edições Universitárias Lusófonas, 2016) Ávila, Liliana; Amorim, Marlene; Dias, Marta Ferreira; Franqueira, Teresa; Sampaio, João
The promotion of social entrepreneurship and innovation is being persistently put forward as key resolution in the European context as an economic model that is able to promote a growth that is fairer, greener and anchored in local communities. There are encouraging signs that we are moving in this direction, as societies witness a surge of hybrid business models, i.e. pursuing a social mission while engaging in commercial activities in order to generate revenue to sustain their operations. Whereas steps are being taken both at European and regional level for the promotion of adequate eco-systems for social enterprises, regional actors need to improve their ability to cooperate and enhance their capacity to support social enterprise growth. This context places an important call on the role of Universities in social innovation eco-systems. Universities have been acknowledged as key actors in the achievement of the intelligent and inclusive development goals that have been embraced by European economies, as they embody important resources that can be mobilized to contribute to solutions to social problems. Universities can contribute to a region’s assessment of its knowledge assets, capabilities and competencies, supporting the identification of the most promising areas of specialisation for the region. This paper describes the experience and results of a pilot initiative led by the University of Aveiro for engaging regional actors in the identification of opportunities for the development of social innovation and entrepreneurship projects. The initiative involved the collaboration of a multidisciplinary team of the University (i.e. including researchers from the domains of Economics, Management, Design and Social Sciences) with key actors from the 11 municipalities of the Aveiro Region in order to promote services based in sustainable lifestyles. The field work involved a stepwise methodology including: i) a preliminary set of actions to increase the awareness, literacy and motivation of key regional actors for the area of social innovation and entrepreneurship; ii) a phase of exploratory field work, where the researchers interacted with local populations to identify key opportunities linked to the local heritage from which an opportunity map and portfolio was developed; iii) the selection of a sample of opportunities for social business development; iv) the conduction of a set of workshops, based on a design-driven methodology, for the specification of projects to be developed with local communities; v) the follow up of workshop results, including mentoring the most promising social business opportunities and setting the strategy for the Region. In this paper the full methodology is described and discussed, leading to the identification of key success factors and constraints faced by Universities aiming to engage in regional development.
Beyond skill mismatch. Why there are so many unfilled vacancies and simultaneously high unemployment rates?
(Edições Universitárias Lusófonas, 2016) Santos, Miguel Baião
The traditional analysis of unfilled vacancies is grounded primarily in the interpretationof the Beveridge curve and mainly in the explanation of skills mismatch. However,it is easily verified that this is insufficient. In this text we try to collect, based on theavailable literature, a number of variables that can consolidate the comprehension ofthis phenomenon. We try to build a model that discriminates these explanatory variables(administrative issues, vacancy features, labour market and job seeker characteristics)in order to provide users and decision makers a set of decision-making aids,based on evidence criteria, to set reliable employment and training policies and not onpolitical-ideological fluctuations.
A importância da informação financeira nas empresas portuguesas: o justo valor do ativo fixo tangível
(Edições Universitárias Lusófonas, 2016) Silva, Marisa; Paiva, Inna Choban de Sousa; Silva, Ana Lorga da
Motivação: A União Europeia preconizou, através do Regulamento 1606/2002, a obrigatoriedade da adoção das normas do IASB nas contas consolidadas de todas as empresas cotadas em bolsas europeias, a partir de 1 de Janeiro de 2005. A transição para as IAS/IFRS em 2005 na Europa proporciona uma oportunidade única para estudar forças e fatores explicativos das práticas contabilísticas, particularmente na adoção do justo valor. O modo de mensuração tradicionalmente adotado pelas empresas europeias, no relato financeiro, é o custo histórico, enquanto as normas do IASB apresentam-se mais próximas do critério do justo valor. Objetivo do estudo: O presente estudo investiga a importância da informação financeira para investidor, nomeadamente o justo valor nas empresas portuguesas cotadas em bolsa de valores, no que concerne aos ativos fixos tangíveis. Assumindo que as escolhas contabilísticas são influenciadas por um conjunto de variáveis e que as empresas ponderam e reconhecem a importância da informação financeira, procurou-se neste estudo identificar se a informação sobre o valor do ativo fixo tangível, endividamento, o resultado líquido e o ganho de revalorização está incorporado no preço das ações. Metodologia: O presente estudo empírico baseia-se em empresas cotadas portuguesas, incluídas na Bolsa de Valores de Lisboa, tendo sido analisado o período de 1995 a 2014. Para o efeito, utilizamos a base de dados Thomson Worldscope Database. Para identificar se a informação financeira está incorporada no preço das ações, utilizamos o modelo de avaliação de Ohlson (1995). Resultados / Contribuições: No geral, os resultados obtidos vão de encontro às nossas expectativas. Eles indicam que, tanto antes da adoção das IFRS, como após a adoção das IFRS, a informação representada no valor das ações pelas empresas, é influenciada, de modo significativo, pelo valor dos ativos, o nível de endividamento e o resultado líquido.
Compreender o que se entende por ecossistema empreendedor: Lisboa como uma cidade start up
(Edições Universitárias Lusófonas, 2016) Carvalho, Luísa Margarida Cagica
O desenvolvimento regional depende da existência de territórios dinâmicos e da existência de parceiros que contribuam para melhorar as condições de vida, o ambiente de negócios, a criação de emprego e a competitividade regional. O ecossistema empreendedor emerge com a possibilidade de promover o empreendedorismo e o desenvolvimento num contexto regional. Porém, os estudos aplicados a este tema são ainda incipientes e não existem evidências do impacto das politicas públicas na criação de ecossistemas empreendedores. Este artigo tem dois objetivos. Em primeiro lugar, pretende discutir a definição de ecossistema empreendedor, considerando as suas características e sua origem. E, ainda apresentar um exemplo de um ecossistema empreendedor, o caso da cidade de Lisboa que se pretende assumir como uma start up city e tem vindo a estabelecer um ecossistema empreendedor cada vez mais forte.
The entrepreneurial leader’s profile: A case study from IPCA’s Master students
(Edições Universitárias Lusófonas, 2016) Ferreira, Fátima Maria Vieira; Dieguez, Teresa
This study focuses on the theme of entrepreneurial leader's profile and aims to 1) characterize the student and his professional experience, 2) analyze his perspective on leadership and entrepreneurship, 3) find out what are the key qualities and skills of entrepreneurial leaders and 4) verify that the Masters taught at the Polytechnic Institute of Cávado and Ave (IPCA), in Portugal, stimulate entrepreneurship and leadership. The study is applied to students of all the Masters courses taught in IPCA. It has been conducted a survey and data was collected in person at the classroom’s context. It is assumed that there are factors that may cause a certain impact on the entrepreneurial leader's behavior and it seems that the entrepreneurial leader’s profile characteristics can be acquired, encouraged, developed and learned. As conclusions it was highlighted the relevance of the inclusion of some optional units related to these issues. The IPCA’s Office for Employment, Entrepreneurship and Connection to Companies may play a strategic role in the process, approaching the students and supporting the enhancement of academic entrepreneurship. Times are changing and we must be alert to changes that occur in the entrepreneurial leader's behavior. The need to stimulate "an entrepreneurial leader," or, "a leading entrepreneur" rather than an entrepreneur must be recognized.
Phronesis and personal responsibility in business ethics
(Edições Universitárias Lusófonas, 2016) Queiroz, Regina Maria da Cruz
This paper is a reflection about phronesis and personal responsibility in business ethics.
Brand love relationship: a true love or a missing story?
(Edições Universitárias Lusófonas, 2016) Sarmento, Eduardo Morais; Loureiro, Sandra Maria Correia
This paper looks into the function of human style relationship facets when applied to brands through a brand love relationship. Methodologically, this investigation defined two groups of respondents (from a questionnaire applied to 224 respondents): those who self-reported a brand love relationship and those who did not. These groups were compared through a Likert questionnaire in order to find evidence of key human relationship facets that run along a brand love relationship, such as the self-ideal and positive psychology. Although, we did not find significant effects of the three key variables, the descriptive statistics showed higher averages where expected.
Issues and challenges of accessibility for senior tourism (Estoril/Portugal)
(Edições Universitárias Lusófonas, 2016) Sarmento, Eduardo Morais; Brás, Catarina; Oliveira, Carla Vargas de
The behavior of tourism activity worldwide, particularly with regard to some fringe population with some degree of disability, came to redefine the opportunities for development of new tourist offers and simultaneously has imposed new challenges. This article analyzed the topic of accessibility regarding senior population that goes to the Estoril line and is hosted in five star hotels.We intend in an early stage to realize the scope of this phenomenon and assess on thelevel of care offered and in a second phase to try to conclude whether this region can be seen as a fully accessible destination.We applied several interviews complemented some questionnaires to those responsible for ten 5 star hotels situated in Estoril coast, over a period of two months in 2013.It was verified that tourism in this region is only partially accessible as it does notcover all types of disabilities and because the available resources available were not interconnected in accessible routes.
Improving entrepreneurial skills in Portugal Higher Education - a case study in Alto Minho Region
(Edições Universitárias Lusófonas, 2016) Rodrigues, Helena; Barreto, Luís
The entrepreneurship topic is identified as a switch gear to enhance the economic growth and as an important driver for the society transformation. In particular, it should be used as a counter response strategy to the current crisis and as a means to combat apathy, inertia, and the lack of entrepreneurial initiative. It is known that entrepreneurship education increase self-reported intentions to begin a business. The biggest challenge in higher education is the breaking of traditional studies methods, where students and their families think in create new employees for other companies and not to create a new employer. Entrepreneurship education aims to produce graduates with a set of skills and an entrepreneurial mindset, in order to come up with original ideas in response to identified market shortfalls and needs. At Business School of the Polytechnic Institute of Viana do Castelo, an integrated set of projects and activities are trying to contribute to the improvement of entrepreneurial skills of the region: since workshops open to community, to individual projects of students to prepare a startup company, they have been contribute to enhance new capacities and a better entrepreneurial identity of students. Some of the objectives of these integrated initiatives refer to: develop the ability to apply concepts and theories covered during the graduation in an integrated manner and providing them the opportunity to confront the theories studied with existing professional practices aimed at consolidation experience and professional performance; fill specific gaps in areas considered relevant to the progression and development of their future professional activity; provide a practical view of business reality through the ideas with potential formulation for the preparation of business plans and marketing; provide students tools for implementation, monitoring and proper business management; encourage the entrepreneurial spirit and an ethical culture and proactive by implementing projects that lead to the solution of problems and improvements of organizational processes.
O papel da Gestão de Pessoas no Turismo
(Edições Universitárias Lusófonas, 2016) Pimentel, Helena
A gestão dos colaboradores e do seu talento deve ser estratégica no sentido de adequar as pessoas às funções ou trabalhos de acordo com os objectivos estratégicos da empresa. A gestão das pessoas e das suas competências no turismo e hotelaria deve ser no sentido de perceber como as competências individuais podem ser mais efectivas para a força de trabalho (Baum, 2008). O autor refere que o mercado de trabalho neste sector faz com que estas organizações tenham dificuldade em identificar talentos e muitas vezes tem de adoptar formas mais criativas para a sua identificação e desenvolvimento. A formação e desenvolvimento devem ser inclusivos para todos os colaboradores e não selectivamente focados nos quadros superiores. Podemos constatar que os gestores no turismo e hotelaria devem ter uma abordagem da gestão de pessoas numa perspectiva sistémica dos processos de recrutamento, retenção e formação dos colaboradores de forma a que a organização atraia, mantenha e desenvolva os talentos que são necessários a resultados efectivos da empresa. Começa-se por fazer uma caracterização da gestão dos recursos humanos, fundamentando a importância do capital humano como valência estratégica, em segundo lugar procede-se a uma pesquisa acerca das competências valorizadas no âmbito do turismo e hotelaria. Por último, são enunciadas as práticas de gestão de pessoas nas empresas turísticas, nomeadamente, como se processa o recrutamento e selecção de colaboradores, a retenção e a formação e desenvolvimento.
The relevance of the organization's entrepreneurial leader: Case Study - Automobile sector in the municipality of Vila Nova de Famalicão
(Edições Universitárias Lusófonas, 2016) Gomes, Penélope; Dieguez, Teresa
Entrepreneurship is a concept increasingly present in business organizations or in educational systems, assuming an incremental prominence in public debate regarding the future of economic policies for competitiveness within the knowledge economy and information society. Its relevance prompted the study in its various aspects, worsened by the structural crisis of capital. The privileged behavioral analysis of the entrepreneur's profile and identification of its role in organizations was supported by a case study on the automotive companies in Portugal, Vila Nova Famalicão. It states a close relationship between the entrepreneurship concept and the fruitful discovery of opportunities, which are based on spirit of change and innovation, central to the entrepreneur. Competitiveness appears as a basic premise in value creation and sustainable progress of organizations. The study also allowed confirming a dissimilarity of concepts and approaches, grounded in empirical and scientific evidence that is still exiguous. The work thus aimed to raise awareness of organizational and academic communities to this issue, contributing to a more comprehensive and current understanding of its relevance within the organizations. The multidimensional paradigm change occurs in a structurally weakened economic and financial situational context, which instigates a transfiguration of the concepts and patterns observed until now. Entrepreneurship and the behavioral profile of the entrepreneurial leader are of paramount importance in the effective value creation process: incremental, distinctive and sustainable.
Tributação das empresas rendimentos e gastos contabilisticos e fiscais as relações complexas entre o direito (fiscal) e a contabilidade
(Edições Universitárias Lusófonas, 2016) Sousa, Domingos Pereira de
Os conceitos de Rendimento e Gasto na Contabilidade e na Fiscalidade.1. Tributação do rendimento real das empresas. 2. O balanço como instrumento de gestão.3. Principais problemas de quantificação do lucro tributável. 4. Os rendimentos eganhos. 5. Gastos e perdas. 6. Mensuração de inventários e perdas em ativos correntes.7. Depreciações e Amortizações. 8. Valor base dos bens na depreciação ou amortização.9. Provisões. 10. Gastos não dedutíveis no balanço fiscal. 11. Tributação autónoma.

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