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- Capital intelectual : uma análise exploratóriaPublication . Martins, José LuísPartindo da premissa de que o principal objectivo da empresa e de seus gestores consiste na maximização do capital nela investido, observa-se que os gestores deverão preocupar-se com a criação de riqueza dentro da empresa, procurando continuamente incrementar e optimizar a criação de valor pela organização e também mensurá-la. Acresce que, a importância e a participação dos activos intangíveis dentro deste processo de criação de valor tem crescido ao longo dos anos. Neste contexto, e considerando a importância dos intangíveis, este trabalho apresenta um estudo exploratório realizado no âmbito de empresas portuguesas, com o objectivo de investigar a presença, os inter-relacionamentos e a importância dos activos intangíveis, agrupados e estruturados sob o conceito de capital intelectual, assim como algumas das decisões e atitudes dos gestores acerca destes elementos que constituem o capital intelectual da organização. Primeiramente, procuramos, dentro da vasta literatura sobre capital intelectual, efectuar uma revisão da mais significativa. Daremos ênfase aos contributos teóricos e empíricos relativos à mensuração e divulgação do capital intelectual. Na segunda parte, introduziremos um estudo empírico com o objectivo de investigar os três elementos do capital intelectual: capital humano, capital relacional e capital estrutural e o seu inter-relacionamento dentro do contexto empresarial português. Verificou-se que, a partir da constatação da importância dos elementos formadores do capital intelectual para a criação de valor dentro das empresas, de forma geral, o nível do capital humano e estrutural das empresas analisadas se encontra aquém do necessário para um melhor desempenho destas, enquanto que seu capital relacional, ou seja, a qualidade dos seus relacionamentos se encontra num nível elevado e bastante próximo do adequado.
- Legal impact of robots in civil liability and taxation: What we know, trends and challengesPublication . Cebola, Cátia Marques; Sá, Cristina; Martins, José Luís; Ramalho, Tiago AzevedoRobotics is an unavoidable reality in today's global society. Nevertheless, issues relating to the civil liability and taxation of robots still represent an important field of scientific research. According to the International Robotics Federation, 420,870 units of industrial robots were sold in 2019 and in Europe the average density of robots in industry was 14% per 10,000 employees in 2018. This study aims to analyse the legal concerns of robotization (introduction of robots in organizations) at civil and tax liability level. To this end, will be made a compilation of legal prescriptions which may undergo changes due to the progressive robotization in Portugal. Based on this legal compilation, will be studied which legal changes have to be introduced or if they are necessary, in order to produce a positive balance between the inevitable changes operated by robotization (e.g. reduction of current jobs, tax revenues decrease or responsibility disclaimer for possible damage caused by robots) versus the insurmountable need for tax revenue so that the State can continue to provide quality public services and implement public policies that are fundamental to the country's sustainable development. Legal regulation is the path outlined in the European Commission's White Paper on Artificial Intelligence presented on 19/02/2020, which supports a regulatory approach with a dual objective of promoting robotization and address the risks associated with certain uses of this new technology. Analysing how legislation at civil and tax liability level should serve to compensate and rebalance the impact of robotization in Portugal is the basis of this paper.
- On the series expansion of the spatial SIS evolution operatorPublication . Martins, José; Aguiar, Maíra; Pinto, Alberto; Stollenwerk, NicoFor the spatial stochastic susceptible–infected–susceptible model, we consider the perturbative series expansion of the gap between the dominant and subdominant eigenvalues of the evolution operator. We compute explicitly the first terms of the series expansion of the gap with difference equations for the calculation of states.
- Bistability of Evolutionary Stable Vaccination Strategies in the Reinfection SIRI ModelPublication . Martins, José; Pinto, AlbertoWe use the reinfection SIRI epidemiological model to analyze the impact of education programs and vaccine scares on individuals decisions to vaccinate or not. The presence of the reinfection provokes the novelty of the existence of three Nash equilibria for the same level of the morbidity relative risk instead of a single Nash equilibrium as occurs in the SIR model studied by Bauch and Earn (PNAS 101:13391–13394, 2004). The existence of three Nash equilibria, with two of them being evolutionary stable, introduces two scenarios with relevant and opposite fea tures for the same level of the morbidity relative risk: the low-vaccination scenario corresponding to the evolutionary stable vaccination strategy, where individuals will vaccinate with a low probability; and the high-vaccination scenario corresponding to the evolutionary stable vaccination strategy, where individuals will vaccinate with a high probability. We introduce the evolutionary vaccination dynamics for the SIRI model and we prove that it is bistable. The bistability of the evolutionary dynamics indicates that the damage provoked by false scares on the vaccination perceived mor bidity risks can be much higher and much more persistent than in the SIR model. Furthermore, the vaccination education programs to be efficient they need to imple ment a mechanism to suddenly increase the vaccination coverage level.
- The maximum curvature reinfection thresholdPublication . Martins, José; Pinto, Alberto; Stollenwerk, Nico
- O impacto da utilização das TIC no exercício da profissão de contabilista certificado A perceção dos contabilistas certificados do distrito de LeiriaPublication . Martins, José Luís Pereira; Francisco, Tiago Miguel MonizA rápida evolução das tecnologias de informação e comunicação (TIC) tem colocado muitos desafios à profissão do contabilista. Neste trabalho examinamos como se tem processado esta evolução, tentando destacar os maiores impactos, principais vantagens e desvantagens da utilização das TIC. Pretendemos contribuir para um melhor conhecimento do impacto da utilização das TIC no exercício da profissão de contabilista, avaliado pela perceção dos profissionais sobre o uso da tecnologia no seu contexto profissional. Os nossos resultados mostram que a utilização destas tecnologias é fundamental e confere aos seus utilizadores um conjunto de benefícios, nomeadamente em termos de aumento de eficiência e rapidez no acesso e processamento de informação, redução do tempo necessário para realização de algumas tarefas, permitindo melhorar a qualidade, fiabilidade e disponibilidade da informação financeira.
- The role of country and industry factors during volatile timesPublication . Marcelo, José Luis Miralles; Quirós, José Luis Miralles; Martins, JoséGlobal stock market investment has highlighted the debate about whether country effects are typically more relevant than sector/industry effects in international stock returns. This paper studies the roles of country and industry effect on several major European financial markets. We find clear evidence that diversification over industries yields fundamental relevance for obtaining more efficient portfolios, and that ignoring the industrial mix leads to an important loss of diversification benefits. In addition we examine the behavior of country and industry effects during high (low) volatility periods. Alluring investors to diversify across industries requires a country to industry effect ratio to be substantially lower during high than low volatility periods. The fact that countries tend to move together during volatile periods posits that industry diversification may provide relatively more protection in crisis. For the entire time span we find that industries provide better protection in times of high volatility relative to countries. However, countries do perform better in absolute terms. Finally, we conclude that investors seeking global representation in their investment portfolios should continue to consider diversifying broadly across both countries and industries. Our findings have important implications for international portfolio diversification.