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- O direito comunitário dos negócios como fonte de legitimidade das perrogativas nacionais de publica potestasPublication . Sobreira, Carlos PedroO presente artigo visa proceder à análise do modo como o Tribunal de Justiça das Comunidades entende o complexo de normas jurídicas que moldam o Mercado interno. Estas podem, ate, dado o seu alto grau de sistematização, permitir falar dum verdadeiro Direito Comercial Europeu. Assim, as prerrogativas nacionais de publica potestas encontraram uma nova fonte de legitimidade. é de realçar, aliás, o refundar dessa legitimidade. Passamos duma legitimidade constitucional nacional para uma supra-nacional marcadamente económica e de mercado. A própria ideia tradicional de interesse público, o fio condutor de toda a actividade administrativa, encontra-se posta em causa.
- Estratégias de internacionalização das empresas nacionais: o caso da fileira têxtilPublication . Freitas Santos, José; Ribeiro, J. CadimaO momento actual aparece marcado pela globalização dos mercados e da concorrência. A forte presença das multinacionais nas economias trouxe novas dificuldades e desafios às empresas que operam quer nos mercados domésticos quer nos mercados internacionais. No caso português, as dificuldades são acrescidas por razões estruturais e pelo recente alargamento da União Europeia a Leste. Da conjugação dessas circunstâncias, as empresas portuguesas encontram-se numa encruzilhada que, no essencial, se exprime na alternativa entre abrirem-se ao exterior ou perecerem. Perante esta realidade, pretende-se neste estudo ilustrar as estratégias competitivas ensaiadas por um grupo de empresas nacionais da fileira têxtil. Para este efeito, afigurou-se útil alicerçar a investigação na metodologia de estudo de caso. Anima-nos a expectativa que os resultados deste trabalho possam informar a decisão dos responsáveis de outras empresas nacionais na definição das suas estratégias de negócio.
- Valor em risco (VAR - value at risk): metodologias não paramétricasPublication . Silva, Eduardo Sá eO VAR (Value at Risk) ,valor em risco, é a perda máxima provável de uma carteira para um nível de confiança determinado, num horizonte temporal especificado.
- Expectativas sobre la regulación de la independencia del auditor en el processo de fortalecimiento de la auditoría. Implicaciones para España y PortugalPublication . Fernández Rodríguez, Maria Teresa; Álvarez-Santullano, Mercedes Mareque; DIAS, ALCINAEste trabajo pretende concretar las expectativas sobre el refuerzo de la independencia de los auditores en la Unión Europa como medio escogido para poder abordar los conflictos de intereses inherentes al panorama actual, caracterizado por factores como el nombramiento de los auditores por la empresa auditada, bajos niveles de rotación o la prestación de servicios distintos a la auditoría. En este momento de crisis, la “International Federation of Accountants” (IFAC) reclama a la profesión auditora que desempeñe un papel activo en el desarrollo de organizaciones, mercados financieros y economías estables y sostenibles; por su parte, la Unión Europea considera conveniente seguir debatiendo la función de las auditorías como garante de la veracidad de la solidez financiera de las empresas. Nuestro objetivo es concretar la incidencia de las propuestas de modificación de la Octava Directiva provocará en la normativa interna de España y Portugal. Se definen cambios importantes, sobre todo en el caso de las Entidades consideradas de Interés Público (EIP), en temas como la rotación obligatoria, el fortalecimiento del Comité de Auditoría o la prohibición de la prestación de servicios adicionales. Se concluye que la Comisión Europea se encuentra en un momento histórico en el que debe plantear si modifica o no las reglas de juego de la prestación de servicios de auditoría que busquen reforzar esa imagen del auditor como un servicio de interés público.
- A Reflection on the future of the quality management paradigm in the EUPublication . DIAS, ALCINAA Reflection on the future of the quality management paradigm in the EU
- Efficiency of ISO 9001 in Portugal: a qualitative study from a holistic theoreticalperspectivePublication . DIAS, ALCINA; Heras, InakiThe purpose of this paper is to analyse the efficiency of ISO 9001 from a holistic theoretical approach where the Contingency theory, the Institutional theory and the Resources-Based View are integrated. The study was carried out in companies of different sectors of activity in Portugal, based on a qualitative methodology (interviews). The fact of the interviews having been undertaken under an ISO 9001 structure made it easier for companies to grasp the issues under investigation. An ISO 9001 characterisation was carried out on a theoretical framework approach and findings point out efficiency gains and revealed that the absence of ISO 9001 would work as a competitive disadvantage. The contribution of this research aims to reinforce the state of art as concerns the theoretical scope of analysis of these issues enriched by the case study achievement.
- Business micro-location: factors, preferences and indicators to assess the influence factorsPublication . Santos, José de FreitasThe paper presents a study on business micro-location behaviour as well as corresponding factors of influence, conducted in two metropolitan areas, Bucharest-Ilfov (Romania) and Greater Porto (Portugal). By business micro-location we refer to a specific site such as a building or facility, accommodating a business within a small, compact geographical area (e.g. metropolitan area). At this geographical scale, the macroeconomic layer factors were excluded, applicable when discern between regions or countries. The factors derived from location theory and previous empirical studies were surveyed, completing a cross-sectional analysis in order to find out the specific weights of the location factors and preferences, by region and by industry. Based on already established firms’ feedback on location, the specific weights were granted by each industry to the main location factors, types of areas, and types of accommodation facilities. The authors also suggested a model to integrate these results into a Geographical Information System (GIS).
- ISO 9001 and business performance: a quantitative study in portuguese organizationsPublication . DIAS, ALCINA; Heras-Saizarbitoria, IñakiThe effects of ISO 9001 quality certification process inside an organization may be considered on a wide range. This article places this phenomenon under a theoretical perspective and aims to analyze the impact of ISO 9001 quality standard on business performance according to the financial information data. More specifically, the impact of ISO 9001on productivity, business value and increase on sales is viewed through an econometric model of analysis concerning a panel data of Portuguese companies from the agro-food and to the construction sector. This analysis has presented interesting different results and in brief revealed that it may not be deterministically ascertained a direct connection between ISO 9001 certification and the improvement on business performance. Many other variables are committed to its success.
- Participate (or not) in international trade fairs? Decision factors of Portuguese managersPublication . Santos, José de FreitasPortugal is a small economy, with an open domestic market that needs competitive exporters to prosper. Trade fairs are an international promotion tool that can be used by firms when considering export development and expansion. This study identifies and evaluates the critical factors that influenced the decision making process of Portuguese SME’s (Small and Medium-Sized Enterprises) managers to participate (or not) in international trade fairs. The results indicate that the firm’s critical decisions factors to select an international trade fair were value for money and the stand (location, typology and size)
- The paradigm of TQMPublication . DIAS, ALCINAIn this short contribution a reflection on the evolution of the the Total Quality Management paradigm is pesented. The main differences between the three perspectives of Quality Management are analyzed, together with a set of changes and improvements to the practice of TQM that are likely to take place.
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