R-LEGO - Revista Lusófona de Economia e Gestão das Organizações. nº 03 (2016)
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Item As PME e a sua internacionalização: um estudo de caso(Edições Universitárias Lusófonas, 2016) Pinto, Marlene; Pereira, RaquelA crescente interdependência dos países e mercados é uma realidade incontornável. As empresas concorrem num mercado global, que lhes coloca novos e constantes desafios nos negócios e determina uma crescente relevância da internacionalização. No contexto português, esta afirmação assume uma pertinência muito particular. O tecido empresarial é fortemente caraterizado por Pequenas e Médias Empresas (PME), representando 79% do emprego e 66,5% do valor acrescentado (Comissão Europeia, 2014). Há autores que defendem que a internacionalização das empresas é fundamental para o desenvolvimento da nossa economia (Fernandes, 2014; Pais 2002; Simões 2010). Contudo, para que esta passagem aconteça, as empresas têm que rever comportamentos e possuir vantagens competitivas que lhe permitam usufruir do vasto leque de oportunidades que o fenómeno da globalização propicia. Utilizando a metodologia qualitativa, e o método do estudo de caso, os objetivos fundamentais deste trabalho são analisar e perceber, fazendo o enquadramento com a literatura, de que forma as PME abordam os mercados internacionais procurando, desse modo, dar resposta às seguintes questões: Que razões motivam e influenciam o processo de internacionalização? Que estratégias/modalidades escolhem? Que fatores de diferenciação possuem que lhes permitem competir nos mercados internacionais? Especificamente, pretende-se estudar e analisar o PI de três PME portuguesas, situadas na região Norte, e que operam em áreas de negócio completamente distintas. Os resultados indicam que o modelo Uppsala é útil para compreender o processo de internacionalização das PME. Contudo, também indicam que há empresas que iniciam a sua expansão internacional muito rapidamente e para mercados geograficamente dispersos, contrariando alguns princípios do modelo Uppsala. Para os casos em análise, as razões/fatores que motivam e influenciam a internacionalização, associados a fatores como o perfil dos gestores, o modelo de negócio, as networks em que a empresa poderá estar inserida, podem potenciar a decisão de, e de reforço, PI, o qual acontece usando como principal modo de entrada a exportação.Item 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 daMotivação: 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.Item 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, TeresaEntrepreneurship 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.Item The entrepreneurial leader’s profile: A case study from IPCA’s Master students(Edições Universitárias Lusófonas, 2016) Ferreira, Fátima Maria Vieira; Dieguez, TeresaThis 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.Item Entrepreneurship education: a scorecard approach to assess regional impacts of university programs(Edições Universitárias Lusófonas, 2016) Silva, Helena; Caravau, Hilma; Amorim, Marlene; Dias, Marta FerreiraUniversities 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.Item Improving entrepreneurial skills in Portugal Higher Education - a case study in Alto Minho Region(Edições Universitárias Lusófonas, 2016) Rodrigues, Helena; Barreto, LuísThe 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.Item 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, JoãoThe 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.Item Compreender o que se entende por ecossistema empreendedor: Lisboa como uma cidade start up(Edições Universitárias Lusófonas, 2016) Carvalho, Luísa Margarida CagicaO 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.