http://hdl.handle.net/10071/3171 2026-04-09T06:52:26Z 2026-04-09T06:52:26Z Ramos, S. Costa, P. Silva, S. Passos, A. Tavares, S. http://hdl.handle.net/10071/23352 2021-10-19T01:47:38Z 2016-01-01T00:00:00Z

Título próprio: Psychosocial risks prevention: Perspectives from Portuguese SMEs Autoria: Ramos, S.; Costa, P.; Silva, S.; Passos, A.; Tavares, S. Editor: Teoh, K., Dediu, V., Saade, N. J., and Hassard, J. Resumo: Introduction: This paper presents the Portuguese results from the first phase of the PPPSER project, which has a qualitative nature. Micro, small and medium enterprises (SMEs) represent 99.9% of the Portuguese business setting. According to national sources, there are 1,167,811 SMEs in Portugal, with a combined turnover of 220 billion euros. Therefore, the main goal of this phase was to gather data from relevant SMEs stakeholders about what they perceived as psychosocial risks, their main causes and consequences, the general level of awareness about the issue, the main obstacles to prevention and intervention and specific actions developed considering those risks.

2016-01-01T00:00:00Z Pereira, L. Teixeira, C. Salgado, A. http://hdl.handle.net/10071/16471 2018-07-21T01:13:46Z 2017-01-01T00:00:00Z

Título próprio: Pereira diamond: projects' economic and social impacts Autoria: Pereira, L.; Teixeira, C.; Salgado, A. Resumo: This research paper presents a model to assist business managers and decision-makers to make better decision of investment projects. This model provides a methodology and principles to assist organizations estimating and evaluating their projects benefits to apply in a Business Case, namely for projects with economic and social impacts. This model may be applied by any organizations (private sector, public sector or NGO) which may aim to leverage business value or generate more social value.

2017-01-01T00:00:00Z Martins, A. L. http://hdl.handle.net/10071/16194 2018-06-22T01:13:19Z 2016-01-01T00:00:00Z

Título próprio: Visiting legal systems using S-D logic lens: the impact on operations Autoria: Martins, A. L. Resumo: Service-Dominant logic supports that value is not created by the supplier, that value is co-created. The judicial system is conservative and its output is traditionally seen as the solving of disputes. This paper aims at analyzing the adjustments required in the traditional conceptual logic of legal service systems to perceive it in the lens of service-dominant logic. The European Small Claims Procedure is used as a discussion case. Service-Dominant logic is visited and interpretation in the legal system is attempted. A new conceptualization of the traditional input-process/experience-output perspective in public services, specifically in the legal systems, is provided.

2016-01-01T00:00:00Z Silva, S. Pais, C. A. F. http://hdl.handle.net/10071/16167 2018-06-20T01:09:47Z 2016-01-01T00:00:00Z

Título próprio: O custo da dívida das empresas portuguesas não cotadas, a dimensão do auditor e o novo modelo contabilístico Autoria: Silva, S.; Pais, C. A. F. Resumo: Examinamos o impacto da dimensão da firma de auditoria, da adoção do Sistema de Normalização Contabilística (SNC) e de ter uma grande firma de auditoria após essa adoção, no custo da dívida, das maiores empresas portuguesas não cotadas durante o período de 2007 a 2012. O custo da dívida é mensurado pelo quociente entre o gasto dos juros e a média da dívida e a dimensão da firma de auditoria numa base da dicotomia Big 4 e não Big 4. Os resultados confirmam que o tipo de auditor não influencia o custo da dívida nem antes nem depois da adoção do SNC e que a adoção do SNC reduz o custo da dívida das empresas portuguesas não cotadas, confirmando que sendo baseado nas normas do International Accounting Standards (IASB) é entendido como de melhor qualidade. Este estudo é o primeiro que analisa as consequências da adoção do SNC e da dimensão das firmas de auditoria no custo da dívida das empresas portuguesas não cotadas.

2016-01-01T00:00:00Z