Browsing by Issue Date, starting with "2023-06-26"
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- Análise dos Requisitos Financeiros de Projetos Erasmus+ - KA2 e KA3Publication . Gonçalves, Márcia Alexandra Ribeiro; Dias, Alcina Augusta de Sena PortugalO presente relatório tem como objetivo a descrição de algumas atividades desenvolvidas e conhecimentos adquiridos ao longo do estágio em consultoria financeira na entidade INOVA+, INNOVATION SERVICES S.A, tendo como objetivo a obtenção de grau de Mestre em Auditoria. É apresentado o trabalho realizado ao longo do período de estágio, abarcando os projetos financiados e de forma mais aprofundada os projetos financiados Erasmus+ KA2. Para a construção do presente trabalho, foram analisados artigos, livros, dissertações e normas. A estrutura do relatório é composta por uma abordagem teórica, dando ênfase aos conceitos de auditoria. Numa fase posterior, são abordadas e descritas as atividades realizadas no decorrer do estágio. Através da realização deste relatório foi possível compreender as regras financeiras aplicadas a diferentes tipos de projetos, uma vez que todas as regras expostas foram aplicadas através de uma abordagem prática, quer seja através da preparação de reportes da própria entidade, como na análise de reportes de entidades externas. Concluiu-se que para garantir a correta aplicação dos fundos, é necessário as entidades serem conhecedoras das regras financeiras, contribuindo assim para a eficácia e eficiência da auditoria, existindo o menor número de erros possíveis.
- On causality between sucessful internationalization and profitability: The case of the moderating effect of earliness in new venturesPublication . Mendes, Telma; González-Loureiro, Miguel; Silva, CarinaObjectives: We aim to explore whether the earliness of internationalization can change the direction of causality in the binomial internationalization-profitability. Theoretical Framework: The main theoretical explanation lies at the speed of the learning advantages of newness to address the contingent uncertainty of the (lack) of knowledge of the new international market, combining the Uppsala-Model and the International Entrepreneurship theories. Method: We performed a multigroup analysis using the most up-to-date technique among the available structural equation cross-lagged models for testing causality under the impulse-response approach. This enables the investigation of the long-term rather than the short-term Granger- Sims’ causal effects in a longitudinal data set of 1,258 new ventures over five years after the first international market entry. Results/Implications: Earliness of internationalization can be a key to understand both the sign and the direction of causality and its persistence over time. We augment the Uppsala Model with the causality of these relationships. For practitioners, they should know that the organizational time to go international can be a source of only temporary but not persistent advantages for early entrants.
- How do managers behave? An analysis toward the cognitive configurations affecting Industry 4.0 adoption in international SMEsPublication . Mendes, Telma; González-Loureiro, Miguel; Braga, VítorObjectives: The adoption of Industry 4.0 (I4.0) in small and medium-sized enterprises (SMEs) often rests on its positive evaluation from managers, decision-makers, and entrepreneurs. Because of the mixed outcomes attainable through the SMEs’ openness to disruptive changes, managers must weigh the beneficial aspects of I4.0 adoption against the complexities, challenges, and drawbacks coming from its implementation. This study aims to shed light on the multifaceted nature of decision-making processes related to willingness or reluctance toward I4.0 adoption in international SMEs. Theoretical Framework: Our theorizing includes the dual-process theory (DPT) and complexity theory to explain the patterns of factors stimulating or constraining I4.0 implementation. Method: To test our propositions, we employ fuzzy-set Qualitative Comparative Analysis (fsQCA) on a sample of 157 managers and entrepreneurs working in international SMEs. Results/Implications: The results outline that decisional recipes associated with willingness to adopt I4.0 for internationalization are different than those associated with reluctance. This empirical evidence contributes to the “human side of I4.0” by providing reporting the specific combinations of cognitive and contextual factors of decision-makers in international SMEs concerning I4.0 practices.