Browsing by Issue Date, starting with "2025-03"
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- Prospetiva 2035 - Três Cenários para o Futuro de Leiria e OestePublication . Silva, Agostinho da; Lopes, Carla; Almeida, Isabel; Carriço, Silvia; Mouga, Teresa; Carriço, Silvia; Siopa, Jorge; Gala, Pedro; Antunes, Mário; Silva, Agostinho; Mouga, Teresa; Lopes, Carla, Carla Alexandra Calado; Gala, Pedro; Siopa, JorgeA EM@IPLeiria é um think tank criado em 2023 para impulsionar um desenvolvimento sustentável, inovador e competitivo na região de Leiria e Oeste. Mais do que um centro de estudos, é uma fábrica de ideias e soluções, dedicada à análise dos desafios estruturais do território, à identificação de novas oportunidades e ao teste de respostas concretas para problemas reais. Como espaço de cocriação e experimentação, a EM@IPLeiria envolve diversos atores regionais, incluindo autarquias, empresas, instituições de ensino e a sociedade civil, promovendo um modelo de trabalho colaborativo e participativo na construção de estratégias para o futuro. A sua abordagem alia design thinking e prospetiva estratégica, permitindo antecipar tendências, conceber cenários e testar soluções inovadoras antes da sua aplicação em larga escala.
- STICKY COSTS IN THE CLASSROOM: RETHINKING MANAGEMENT ACCOUNTING EDUCATION FOR REAL-WORLD FINANCIAL CHALLENGESPublication . Lucas, Ana; Azevedo, Graça; Oliveira, J; Lima Santos, LuísIn recent years, research on cost behavior in accounting has advanced significantly, particularly with the introduction of the concept of “sticky costs.” These costs exhibit asymmetry, meaning they increase more rapidly with rising activity levels than they decrease with falling activity. This phenomenon challenges cost management as it complicates earnings predictability and financial stability for organizations. While the concept has gained traction in management accounting literature, its integration into higher education curricula, specifically in degree programs in accounting and management, remains limited. This study aims to analyze the incorporation of the sticky costs concept into the curricula of management accounting courses within degrees in management and accounting at Portuguese universities. The empirical research will involve analyzing the course syllabi to assess how topics related to the asymmetrical behavior of costs are addressed, either explicitly or implicitly, and to determine how these concepts can be better integrated into academic programs to enrich student learning. The study will evaluate the extent to which new theoretical approaches to cost behavior are integrated into the curriculum, comparing them with traditional models that classify costs as either fixed or variable. Furthermore, this research will explore the pedagogical implications of teaching sticky costs within management accounting curricular units, discussing how this knowledge can improve students’ understanding of the cost dynamics within real-world organizations. The study will also assess whether properly addressing sticky costs can better prepare students to tackle the complex financial challenges faced by organizations, particularly in today’s dynamic economic environments. This study also contributes to the broader conversation around the United Nations Sustainable Development Goals (SDGs), specifically SDG 4, which aims to ensure inclusive, equitable, and quality education for all. By integrating concepts such as sticky costs into management accounting curricula, the study seeks to promote a more relevant and practical education, equipping students with a deeper understanding of the financial challenges organizations face. Furthermore, by addressing the financial sustainability of organizations, this research indirectly supports SDG 8, which aims to promote sustained, inclusive, and sustainable economic growth, as well as increased productivity and decent work. The proposed curriculum updates not only enhance the quality of education in management accounting but also reinforce the role of higher education institutions as agents of change, fostering more responsible business practices aligned with global sustainability goals. This research will contribute to improving the academic formation of future professionals in accounting and management, providing both theoretical insights and practical recommendations for curriculum design. Ultimately, it seeks to align educational practices with the evolving needs of the business world, ensuring that students are equipped with the tools necessary for navigating complex financial landscapes and contributing to sustainable economic development.
- Monitoring Revenue Management Practices in the Restaurant Industry—A Systematic Literature ReviewPublication . Malheiros, Cátia; Gomes, Conceição; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe research of revenue management (RM) practices is widespread in the accom modation sector, but not in the restaurant industry. This study aims to ascertain which RM practices are the most used in the restaurant industry, organizing them by clusters, identifying those that imply profit maximization and describing the challenges of their implementation. Mixed methods were used as the methodology through a systematic literature review, which was submitted to a brief descriptive analysis and content anal ysis. Data were retrieved from the Scopus database, and, using the PRISMA diagram, 70 papers were collected for comprehensive analysis of their content. The results of the studies identified five main areas of RM and 21 practices, some specific to the restaurant industry, with reservations and meal duration management being the most used practices. Reservations have been implemented in many restaurants but are not a reality for all of them. A well-managed meal duration increases restaurant capacity. Furthermore, customer satisfaction implies the success of all other practices since customers must understand and accept the RM practices for their success. As a theoretical implication, this study contributes to the development of research into the RM practices of restaurants, and as practical im plications, restaurant managers should implement the following practices: meal duration management, indicators, and table mix. This study contributes to future research, such as analyzing the relationship between sustainability and RM, applying RM to the beverages department, and including RM in consumer behavior in the context of future crises.
- Introducing Exploratory Teaching in Preservice Teacher Education Through Lesson StudyPublication . Duarte, Nicole; Ponte, João Pedro da; Faria, FilipaIn exploratory teaching, the pupils learn from their work on tasks that aim to introduce new concepts, procedures, representations and mathematical ideas. Lesson study, with its focus on teachers’ collaborative and reflective work around issues of pupil learning, is a powerful formative process that may be used in preservice teacher education, sustaining an exploratory teaching approach. In this article, we present a lesson study experience in preservice teacher education, addressing the case of a preservice teacher who is preparing to teach in grades 1–6. Our aim is to identify what key aspects of knowledge of teaching practice does the preservice teacher use when preparing and leading an exploratory lesson during her participation in a lesson study. Our methodology is qualitative, with data collected from the lesson study sessions and the collection of documents produced during the lesson study work, and the data are analysed using a model that presents the key aspects of knowledge of teaching practice. The results show that the structure and the activities carried out in the lesson study, such as designing the lesson, selecting the task and anticipating questions to be posed to pupils, promoted the use of the preservice teacher’s didactic knowledge regarding the phases of an exploratory lesson.
- Ascertaining Restaurant Financial Sustainability by Analyzing Menu PerformancePublication . Gomes, Conceição; Malheiros, Cátia; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe complexity of companies in the restaurant industry is clear, and various techniques can be used to make decisions. The analysis of performance and the optimization of restaurant menus are considered important, which is why several approaches can be used. The objective of this study is to achieve financial sustainability in the restaurant industry through menu performance analysis and identifying strategies to improve menu profitability. A qualitative methodology of a dual case study was adopted by comparing a restaurant within a hotel and a street restaurant. The results show that for restaurant owners and managers, these approaches are useful, simple, and pertinent for measuring the performance of the restaurant menu and consequently improving results. The originality of this research lies in the fact that three analysis models were applied simultaneously, allowing for an in-depth analysis of the profitability of the menus being analyzed. This study identified the most profitable items for each restaurant and the items that needed to be changed to contribute more to the profitability of the restaurant’s menu, resulting in practical implications. Through theoretical implications, this study corrects the limited knowledge about performance through the restaurant menu, creating a starting point for knowledge spreading to society. In conclusion, this research is one of the first to bridge the gap between theory and practice, taking several approaches to assess restaurant menu performances, which can be useful in restaurants to promote sustainability.
- Use of Generative AI by Higher Education StudentsPublication . Sousa, Ana Elisa; Cardoso, PaulaThis research aims to explore the use, perceptions, and challenges associated with generative AI (GenAI) among higher education students. As GenAI technologies, such as language models, image generators, and code assistants, become increasingly prevalent in academic settings, it is essential to understand how students engage with these tools and their impact on their learning process. The study investigates students’ awareness, adoption patterns, and perceptions of generative AI’s role in academic tasks, alongside the benefits they identify and the challenges they face, including ethical concerns, reliability, and accessibility. Through quantitative methods, the research provides a comprehensive analysis of student experiences with generative AI in higher education. The findings aim to inform educators, technologists, and institutions about the opportunities and barriers of integrating these technologies into educational practices and guide the development of strategies that support effective and responsible AI use in academia.
- Análise de dois programas de exercício físico na aptidão física na população idosa residente na comunidadePublication . Mendes, Diogo António Luís; Gonçalves, Ricardo Rebelo; Rodrigues, Filipe FernandesEste estudo teve como objetivo analisar os efeitos de dois programas de exercício físico, nomeadamente treino multicomponente e treino concorrente na aptidão física em idosos residentes na comunidade. Este estudo contou com uma amostra de 15 participantes (sexo feminino = 8; sexo masculino = 7) com idades compreendidas entre 63 anos e 80 anos (M = 70,40; DP = 4,31). Dois programas de treino, concorrente e multicomponente, foram implementados em sessões supervisionadas de 45 a 60 minutos, três vezes por semana, durante 20 semanas. Os testes utilizados para avaliar a aptidão física foram: teste de sentar e levantar da cadeira, teste de flexão do cotovelo, teste de levantar-caminhar-sentar e teste dos 6 minutos, todos da bateria de testes do Senior Fitness Test, medindo o impacto das intervenções nos indicadores de aptidão física. Os resultados indicam diferenças significativas, com destaque para o multicomponente, que apresentou maior aumento do número de repetições no sentar e levantar bem como o teste de flexão de cotovelo e diminuição no tempo do teste de levantar e caminhar, enquanto o teste de caminhar 6 minutos não mostrou diferenças significativas entre e em ambos os grupos. Os resultados do presente estudo indicam que tanto o programa de treino multicomponente como o programa de treino concorrente apresentam benefícios significativos na melhoria da aptidão física em idosos.