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- Do firms in revitalization engage in earnings management: The Portuguese casePublication . Lisboa, InêsPurpose: This paper analyses earnings management of firms in revitalization. We aim to verify differences in discretionary accruals between firms that are still in activity and the others. Moreover, we study which determinants impact earnings management and if results depend on the firm’ situation. Methodology: The sample covers Portuguese firms that enter in 2012 in the special revitalization program. The sample period covers the period from 2011 till 2017. First the Kothari et al. (2005) model was used to calculate discretionary accruals. Then, we propose a model with seven determinants to explain earnings management. Findings: Results show that distress firms engage in earnings management. Firms that are still in activity use upward accruals strategy, while firms that went to bankruptcy use downward one. Moreover, determinants related with leverage, return, the sign of net income, size and age are relevant to explain earnings management of firms that went to bankruptcy. To solvent firms, only age is statistically significant to explain discretionary accrual. Finally, we show that more than half of the firms that look for this program went to failure in the years after. Practical implications: Our work giver relevant information to the government about the revitalization program success. Moreover, it calls attention for the need of legislation to limit earnings management to demotivate firms to engage in these practices. Originality: Studies analyzing the impact of revitalization programs in earnings management are scarce, and the existing ones only analyze differences before and after solvency problems.
- Equipas Multidisciplinares Projeto Integrado e Inovador de Combate ao Insucesso Escolar Relatório Intermédio. Relatório Técnico no âmbito territorial dos municípios integrados na Comunidade Intermunicipal da Região de LeiriaPublication . Milhano, Sandrina; Mangas, Catarina; Reis, Susana Alexandre dos
- The impact of CAGE institutional distances and motivations for internationalization on the Brazilian foreign direct investment outflowsPublication . Ferreira, Manuel PortugalIn this study, we have analyzed the influence of institutional distances and strategic motivations for internationalization on Brazilian foreign direct investment (FDI). We suggest that institutional differences, between Brazil and the host country, measured with Ghemawhat’s (2001) CAGE typology, have a negative impact on FDI flows. However, we propose that the market-seeking and strategic asset-seeking motivations (e.g., new knowledge acquisition) moderate the impact of institutional differences on investment decisions by reducing the impact of the institutional distances between countries on investment decisions.
- Impact of CSR perceptions on workers’ innovative behaviour: exploring the social exchange process and the role of perceived external prestigePublication . Gaudêncio, Pedro; Coelho, Arnaldo; Ribeiro, NeuzaThe study aims to show how organisational corporate social responsibility (CSR) can influence workers’ attitudes, especially in terms of innovative behaviour (IB). A second aim is to explore the social exchange process that may underlie this relationship, by examining the mediating role of organisational trust (OT), affective commitment (AC) and happiness (HAP), and the moderating role of perceived external prestige (PEP). The authors employ structural equation modelling based on survey data obtained from 315 Portuguese individuals. The findings show that perceptions of CSR predict IB through a social exchange process which involves the mediating role of OT, AC and HAP and the moderating process of PEP. They suggest that managers should implement CSR practices because these can contribute towards fostering IB, but that they should also invest in communication and in the process of upgrading corporate image. This study enriches the existing knowledge about social exchange relationships in organisational contexts, and responds to the need to understand underlying mechanisms linking CSR with workers’ organisational outcomes, by analysing CSR practices from a holistic stakeholder perspective.
- Afonso Lopes Vieira: dois textos gerados no exílio, Brancaflor e frei Malandro & Éclogas de AgoraPublication . Nobre, CristinaCom os textos "Brancaflor e Frei Malandro" e "Éclogas de Agora", Afonso Lopes Vieira atravessa um exílio nas Cortes, durante a década de 30 do século XX. As obras resultantes apresentam características pouco comuns na anterior obra do escritor.
- Falls in institutionalized elderly with and without cognitive decline A study of some factorsPublication . Baixinho, Cristina Lavareda; Dixe, Maria dos Anjos; Madeira, Carla; Alves, Sílvia; Henriques, Maria AdrianaFalls in long-stay institutions for elderly people have a high prevalence, contributing to the physical and mental deterioration of institutionalized elderly.
- Effect of machining parameters on the mechanical properties of high dosage short –carbon- fiber reinforced compositesPublication . Ferreira, José; Oliveira, Sergio; Silva, Joel; Capela, CarlosThe machinability of polymer matrix composites with fibers strongly depends on the type of fiber and dosage in question, having a high influence on the selection of tools and cutting parameters. The cutting temperature depends of rotation speed and the feed cutting tools and is significantly influencing on the quality of the machined surfaces and tool life. This paper presents the results of a current study concerning the effect of the rotation-cutting speed on the cutting temperature, roughness and tensile strength of short carbon fiber reinforced epoxy composites, potentially used in automotive and aeronautic industries. Composite plates were manufactured by compression molding, using short carbon fibers with 0.5 mm and 6 mm length. The increasing of the rotation-cutting speed increases significantly the temperature generated in the tool and slightly increases surface roughness. Tensile strength and Young´s modulus are little sensitive to drilling speed. However, above 3000 rpm it was observed significant loss of stiffness, associated with the developed temperature in the machining process. Citation: Oliveira, S. E., Ferreira, J.A.M., Capela, C., da Silva, J., Effect of machining parameters on the mechanical properties of high dosage short-carbon-fiber reinforced composites, Frattura ed Integrità Strutturale, 48 (2019) 249-256.
- Closure of the human TKFC active site: comparison of the apoenzyme and the complexes formed with either triokinase or FMN cyclase substratesPublication . Rodrigues, Joaquim Rui; Cameselle, José Carlos; Cabezas, Alicia; Ribeiro, JoãoHuman triokinase/flavin mononucleotide (FMN) cyclase (hTKFC) catalyzes the adenosine triphosphate (ATP)-dependent phosphorylation of D-glyceraldehyde and dihydroxyacetone (DHA), and the cyclizing splitting of flavin adenine dinucleotide (FAD). hTKFC structural models are dimers of identical subunits, each with two domains, K and L, with an L2-K1-K2-L1 arrangement. Two active sites lie between L2-K1 and K2-L1, where triose binds K and ATP binds L, although the resulting ATP-to-triose distance is too large (≈14 Å) for phosphoryl transfer. A 75-ns trajectory of molecular dynamics shows considerable, but transient, ATP-to-DHA approximations in the L2-K1 site (4.83 Å or 4.16 Å). To confirm the trend towards site closure, and its relationship to kinase activity, apo-hTKFC, hTKFC:2DHA:2ATP and hTKFC:2FAD models were submitted to normal mode analysis. The trajectory of hTKFC:2DHA:2ATP was extended up to 160 ns, and 120-ns trajectories of apo-hTKFC and hTKFC:2FAD were simulated. The three systems were comparatively analyzed for equal lengths (120 ns) following the principles of essential dynamics, and by estimating site closure by distance measurements. The full trajectory of hTKFC:2DHA:2ATP was searched for in-line orientations and short distances of DHA hydroxymethyl oxygens to ATP γ-phosphorus. Full site closure was reached only in hTKFC:2DHA:2ATP, where conformations compatible with an associative phosphoryl transfer occurred in L2-K1 for significant trajectory time fractions.
- Excess winter mortality and morbidity before, during, and after the Great Recession: the Portuguese casePublication . Almendra, Ricardo; Perelman, Julian; Vasconcelos, João; Santana, PaulaAlthough winter mortality and morbidity are phenomena common to most European countries, their magnitude varies significantly from country to country. The geographical disparities among regions with similar climates are the result of several social, economic, demographic, and biological conditions that influence an individual’s vulnerability to winter conditions. The impact of poor socioeconomic conditions may be of such magnitude that an economic recession may aggravate the seasonal mortality pattern. This paper aims to measure the seasonal winter mortality, morbidity, and their related costs during the Great Recession (2009–2012) in mainland Portugal and its Regional Health Administrations (RHAs) and to compare it with the periods preceding and following it. Monthly mortality and morbidity data were collected and clustered into three periods: Great Recession (2009–2012), Pre-Recession (2005–2008), and Post-Recession (2013–2016). The impact of seasonal winter mortality and morbidity during the Great Recession in Portugal and its Regional Health Administrations was measured through the assessment of age-standardized excess winter (EW) death and hospital admissions rate and index, expected life expectancy gains without EW deaths, EW rate of potential years of life lost, and EW rate of emergency hospital admission costs. Important increases of winter deaths and hospital admissions were identified, resulting in an important number of potential years of life lost (87 years of life lost per 100,000 inhabitants in 2009–2012), life expectancy loss (1 year in 2009–2012), and National Health Service costs with explicit temporal and spatial variations. These human and economic costs have decreased consistently during the analyzed periods, while no significant increase was found during the Great Recession. Despite its reduction, the winter excess morbidity and mortality highlight that Portugal still faces substantial challenges related to a highly vulnerable population, calling for investments in better social and health protection.
- El uso del blog como herramienta para brindar estratégias psicopedagógicasPublication . Medina Paspuel, Yessenia Fernanda; Pereira, Maria Isabel Alves RodriguesEl presente trabajo tiene como objetivo brindar un blog al docente mediante el cual se ofrece estrategias psicopedagógicas para que el docente conozca el perfil del estudiante de la era digital y el estilo de aprendizaje de sus alumnos, logrando así que el docente planifique sus clases y seleccione sus recursos didácticos acore a su población. Se realizó una investigación descriptiva en la cual participaron 5 docentes y 39 estudiantes del curso de admisión del período académico 2018-02 de la Pontificia Universidad Católica del Ecuador. Se creó un blog de difusión llamado “Herramientas Psicopedagógicas para Docentes Universitarios”, dirigido a los docentes del curso de admisión. Los estudiantes respondieron un primer instrumento sobre estilos de aprendizaje facilitado por el docente y un segundo instrumento que evalúa el perfil del estudiante en la era digital, para los docentes se aplicó un instrumento on line que evalúa las competencias digitales del docente y un segundo instrumento que evidencia la percepción del uso del blog como herramienta de difusión. Los resultados evidencian que el uso del blog como herramienta de difusión es pertinente ya que los docentes no tuvieron complicación con el uso y aplicación de las estrategias psicopedagógicas que ofrece, los estilos de aprendizaje que los estudiantes en su mayoría tienen es de estilo reflexivo sin dejar de lado el estilo teórico. En relación al perfil del estudiante de la era digital los estudiantes del curso de admisión cumplen con el perfil mientras que los docentes no tienen desarrolladas las competencias digitales. Por lo tanto se concluye que el uso del blog como herramienta de difusión es de gran importancia ya que ayuda al docente a implementar en sus clases y planificación estrategias psicopedagógicas de gran utilidad.