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    Caso de estudo na reutilização e reciclagem de equipamento informático com a implementação de um assistente virtual

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    O avanço tecnológico com prenuncio na lei de Moore, que prevê que o poder de processamento dos computadores dobra a cada 18 meses, resulta num crescimento exponencial da capacidade de computação com custos decrescentes [1]. No entanto, esse progresso, aliado ao desenvolvimento de novos equipamentos com ciclos de vida cada vez mais curtos, torna-os rapidamente obsoletos, incentivando a aquisição de novos equipamentos e o abandono inadequado dos atuais. Esta prática coloca em risco o equilíbrio ecológico e a sustentabilidade ambiental [2]. Este trabalho tem como objetivo desenvolver e avaliar um assistente virtual integrado numa plataforma digital, permitindo diagnósticos precisos e sugestões práticas para a reutilização e abandono adequado de equipamentos eletrónicos. O assistente virtual, oferece diagnósticos precisos e personalizados para equipamentos avariados, propondo soluções que prolongam a vida útil dos dispositivos e apresenta os custos associados. Além disso, a plataforma digital que sustenta este projeto, é concebida não apenas como uma ferramenta para a eficiência operacional, mas também como um meio para promover a consciencialização e a adoção de práticas ambientais responsáveis, alinhadas com os princípios da economia circular [3]. Os resultados obtidos demonstram a eficácia da abordagem na redução do abandono inadequado e no aumento da consciencialização ambiental dos utilizadores.The technological advances foreshadowed by Moore's law, which predicts that the processing power of computers doubles every 18 months, resulting in exponential growth in computing capacity with decreasing costs. However, this progress, combined with the development of new equipment with shorter life cycles, quickly makes it obsolete, encouraging the acquisition of new equipment and the inappropriate abandonment of current ones. This practice puts the ecological balance and environmental sustainability at risk. This work aims to develop and evaluate a virtual assistant integrated into a digital platform, allowing accurate diagnoses and practical suggestions for the reuse and proper disposal of electronic equipment. This virtual assistant offers accurate and personalized diagnoses for faulty equipment, proposing solutions that extend the lifetime of devices and presents the associated costs. Furthermore, the digital platform that supports this project is designed not only as a tool for operational efficiency, but also to promote awareness and the implementation of responsible environmental practices, aligned with the principles of the circular economy. The results obtained demonstrate the effectiveness of the approach in reducing inadequate abandonment and increasing the environmental awareness of the users

    Breaking the model: Does technical efficiency propel or hinder bank risk? Evidence from the Chinese banking industry

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    This study examines the relationship between technical efficiency and bank risk using data from Chinese commercial banks from 2007 to 2020. Employing a stochastic frontier model, we measure individual technical efficiency (ITE), group technical efficiency (GTE), and meta-efficiency (MEF) to capture both individual and group efficiency variations. Our findings indicate that higher technical efficiency generally increases bank risk, with the effect being more pronounced at the individual level. In the post-COVID period, this relationship persists at the individual level but weakens at the group levels, suggesting that regulatory interventions have mitigated systemic risks while allowing efficiency-driven risk-taking to continue. Further analysis reveals that higher government ownership amplifies the risk-enhancing effect of efficiency, while business growth helps mitigate risk exposure. Robustness and endogeneity tests confirm the validity of our results. These findings contribute to the ongoing discussion on bank efficiency, risk management, and regulatory oversight, offering insights into how technical efficiency shapes financial stability in an evolving banking landscape.info:eu-repo/semantics/acceptedVersio

    Nota de leitura do processo "Proyecto de Residencia Sanitaria de 150 camas en Zamora [1950-1952]"

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    Notas de leitura do processo "Proyecto de Residencia Sanitaria de 150 camas en Zamora [1950-1952]" existente no Archivo Histórico Provincial de Zamora, em Zamora. Registo efetuado em julho de 2024 no âmbito do projeto de investigação ReARQ.IB – Built Environment Knowledge for Resilient, Sustainable Communities: Understanding Everyday Modern Architecture and Urban Design in the Iberian Peninsula (1939-1985) (ERC GA949686) e publicado online em https://arquitecturaaqui.eu/es/documentacion/expedientes/47521/proyecto-de-residencia-sanitaria-de-150-camas-en-zamora-1950-1952. Dados exportados da plataforma Arquitectura Aqui (https://arquitecturaaqui.eu), repositório do referido projeto, em abril de 2025

    Ethical issues associated with assistive technologies for persons living with dementia and their caregivers: An overview of reviews

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    Assistive technologies hold significant potential to enhance the quality of life for persons with dementia and their caregivers by addressing key concerns related to safety, independence, and social inclusion. Although ethical issues surrounding the design and use of assistive technologies have been explored in various studies, no comprehensive overview of reviews has been conducted to synthesize the existing evidence on these issues. This study aims to categorize the ethical issues associated with assistive technologies for persons with dementia and their caregivers using established ethical principles, while also examining factors shaping the ethical debate on their design and implementation. The study was conducted across nine databases and included reviews published in the past 20 years that substantially addressed ethical considerations. Data synthesis followed the framework synthesis approach developed by Carroll et al. (2011). Out of 509 identified records, 15 reviews focusing significantly on ethical issues were included in the analysis. Findings revealed key ethical issues, including maintaining autonomy, respecting privacy, and addressing equity and accessibility. While assistive technologies demonstrate potential in enhancing safety and independence, concerns about surveillance, depersonalization, and stigmatization persist. The ethical debate is shaped by contextual, philosophical, temporal, and geographical factors, including varying stakeholder priorities, the fluctuating nature of dementia symptoms, diverse approaches to dementia care and ethics, cultural differences, and the implications of future technological advancements. This review underscores the complexity of ethical issues related to assistive technologies for dementia care and how these identified factors inform the ethical design and their use for persons with dementia and their caregivers.info:eu-repo/semantics/publishedVersio

    Age and career resilience through the lens of life course theory: Examining individual mechanisms and macro-level context across 28 countries

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    Career resilience is critical to the world's aging workforce, aiding older workers in adapting to the ever-evolving nature of work. While ageist stereotypes often depict older workers as less resilient when faced with workplace changes, existing research studies offer conflicting evidence on whether older age hinders or improves career resilience. In response to this conflicting evidence, the present study employs multi-level data from 6772 employees in 28 countries to examine the age-career resilience relationships and underlying mechanisms, hence advancing our understanding of career resilience across the life course. By integrating macro-contextual factors such as the unemployment rate and the culture of education with individual-level mechanisms such as positive career meaning and career optimism, we provide a comprehensive model explaining how career resilience varies across age groups. Grounded in life course theory, our findings resolve prior inconsistencies in resilience research, contribute to bridging the micro-macro gap in HRM literature, and challenge existing age-based stereotypes.info:eu-repo/semantics/publishedVersio

    Disseminating and accessing colonial records: Exploring the Portuguese public works database

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    The documentary research and treatment developed over the last decade at the Portuguese Overseas Historical Archive (Arquivo Histórico Ultramarino, Lisbon) have enabled contact with several Public Works archives. It happened most significantly during three international research projects, namely “The Colonial Urbanisation Offices” (2010-2013), the “Coast to Coast” (2017-2019) and the “ArchWar” (2021-2024) - both projects hosted by DINAMIA’CET, Iscte-IUL. Since 2019, a display of this archival work has been available for consultation on the historical archive research portal, in a database named “Public Works” (Obras Públicas in the original). This paper explores the content of the database, considering archival records as markers of colonial memories, this paper explores the content of the database. Accessing the Portuguese Public Works archives enables the study of colonial actors, missions, constructions, and technology once they are recurrent presences in these records - layers upon layers uncovering a complex colonial information system. Colonial Public Works shape landscapes and archives, unravelling several typologies of technical documents such as studies, consultations, projects, reports and information’s - bureaucratic rigour evidence demonstrating architectural informational circuits.info:eu-repo/semantics/publishedVersio

    Corporate tax avoidance in Portugal: The impact of SAF-T, e-invoice and inventory report

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    Corporate tax evasion and corporate tax avoidance have become issues of great importance in recent years. Financial and economic crises, increased literacy among citizens, and the perception of the impact of taxes on society have all contributed to greater pressure on organizations to take measures and initiatives aimed at promoting greater fiscal fairness for companies and citizens. Numerous decisions and measures have been implemented, making the issue of tax evasion and tax avoidance a priority for states. Since the 2008 financial crisis Portugal has implemented several measures that initially sought mainly to combat tax evasion activities. More recently with the goal of addressing tax avoidance activities has been added. Within the context of advances in combating tax avoidance, the objective of this thesis is to enhance understanding of the impact of anti-tax evasion measures on tax avoidance practices and how these two phenomena are interconnected. The thesis comprises three studies with the following objectives: (1) identify the determinants and consequences of tax avoidance activities; (2) evaluate the impact of the introduction of tools such as SAF-T, e-invoice, and mandatory inventory reporting on tax avoidance activities; and (3) assess the perceptions of professionals who deal daily with at least one of these tools regarding their impact on tax evasion and tax avoidance activities, as well as on the compliance with accounting and tax obligations of taxpayers. The results reveal that tax avoidance activities are influenced by various factors, which can be external or internal to the company. Most of the factors influencing tax avoidance practices are internal and are related to the characteristics and corporate governance structure of companies. As for external factors, the legal environment, monitoring, and control of companies, as well as cultural and social norms, contribute to reducing tax avoidance activities. Finally, we found that the efforts to stem tax evasion activities in Portugal also contributed to the reduction of tax avoidance activities. However, according to the perceptions of the professionals surveyed, when there is high tax aggressiveness, companies tend to seek alternative mechanisms to maintain their levels of tax planning.A evasão e elisão fiscal nas empresas tornou-se um tema fundamental nos últimos anos. As crises financeiras e econômicas, o aumento da literacia dos cidadãos, a perceção do impacto dos impostos na sociedade têm contribuído para uma maior pressão junto das organizações para que medidas e iniciativas sejam tomadas de forma a contribuir com uma maior justiça fiscal para as empresas e cidadãos. Nos últimos anos, têm sido implementadas diversas decisões e medidas de combate, tornando o tema da evasão fiscal e elisão fiscal, uma prioridade para os Estados. Portugal, desde a crise financeira de 2008, tem vindo a implementar várias medidas que, numa primeira fase, visaram essencialmente o combate às atividades de evasão fiscal nas e, mais recentemente, com o objetivo de combater as atividades de elisão fiscal. Dentro do contexto dos avanços recentes no combate à elisão fiscal, o objetivo desta tese é enriquecer o entendimento do impacto das medidas anti-evasão fiscal sobre as práticas de elisão fiscal e como esses dois fenômenos estão interligados. Para tal, organizamos a tese em três estudos que tem como objetivo: (1) Identificar os determinantes e as consequências das atividades de elisão fiscal identificadas durante os anos 2003 a 2022; (2) avaliar o impacto da introdução das ferramentas, SAF-T, e-fatura e comunicação obrigatoria de inventários nas atividades de elisão fiscal; e por último (3) avaliar a perceção dos profissionais que lidam diariamente, com pelo menos uma destas ferramentas, relativamente ao seu impacto nas atividades de evasão fiscal e elisão fiscal e no cumprimento das obrigações contabilisticas e fiscais dos contribuintes. Os resultados revelam que as atividades de elisão fiscal são influenciadas por diversos factores que podem ser externos ou internos à empresa. A maioria dos factores que influenciam as práticas de elisão fiscal, são factores internos, e estão relacionadas com as características e com a estrutura societária e de governação das empresas. Quanto aos factores externos, verificamos que a legislação, a monitorização e controlo das empresas, assim como, a cultura e as normais sociais contribuem para a diminuição das atividades de elisão fiscal. Por último, verificamos o combate às atividades de evasão fiscal em Portugal, contribuíram também para a diminuição das atividades de elisão fiscal, no entanto, de acordo com a perceção dos profissionais inquiridos, quando existe uma elevada agressividade fiscal as empresas tendem a procurar mecanismos alternativos e, desta forma, tentam manter os seus níveis de planeamento fiscal

    The influence of Scotch whisky as cultural alcoholic beverage on travel motivations

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    This paper investigates the influence of cultural alcoholic beverages, specifically scotch whisky, on motivations for travelling to a destination. Employing a quantitative research approach grounded in the push and pull motivations theory, the paper examines the relationship between whisky and culture as core products and travellers’ intention to participate in Scottish whisky tourism. The findings reveal a positive relationship between the intention to participate in whisky tourism and both whisky as a core product and the degree of cultural tourist. These results suggest that perceiving a destination as a producer of high-quality cultural alcoholic beverages can enhance its overall appeal as a tourist destination and whisky as a core product can serve as a motivator for tourism. This study contributes to destination marketing literature by offering insights that are valuable for destination managers and marketers in developing and promoting whisky tourism initiatives.info:eu-repo/semantics/publishedVersio

    A little lipstick never hurts: How luxury cosmetics influence self-esteem in older adults

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    Luxury cosmetics consumption has grown significantly, alongside an increasing older population, highlighting the need to explore well-being in older age. This study investigates the impact of luxury cosmetics use on self-esteem, subjective well-being and quality of life among older people and identifies distinct usage profiles. A total of 312 older people (M = 67.9 ± 6.5 years) participated in this study. Linear regression analysis revealed a low but statistically significant influence of luxury cosmetics use on the three variables. Cluster analysis identified: (1) Lifelong Luxury Enthusiasts, with high levels of luxury cosmetics usage, self-esteem, subjective well-being, and quality of life; (2) Aging Pragmatists, with low levels in all variables; and (3) Older Balanced Indulgers, with low luxury cosmetics engagement but moderate levels of self-esteem, subjective well-being, and quality of life. Future research should explore longitudinal changes in luxury consumption and assess the effects of different engagement levels with luxury products on aging.info:eu-repo/semantics/publishedVersio

    A serious game for raising air pollution perception in children

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    Concerns about air pollution have increased recently. Currently, 94% of the world population face air pollution levels considered unsafe by the World Health Organization, which tells us that efforts are needed to raise people’s awareness about air pollution. The use of serious games and gamification of interactive applications have raised people’s perception. This work presents Problems in the Air, a game developed in Unity about air pollution, in which the player’s goal is to control a character that inhabits an imaginary city tasked to monitor indoor and outdoor air pollution with sensors deployed across several city zones. While playing, children are expected to learn the possible causes of pollution in each zone and, this way, the game attempts to promote pro-environmental behaviors. This game allows educators to configure the problems that the player has to solve. Customisation is a desired feature in existing serious games as teachers often need to tailor this type of tools to their students. Pre- and post-surveys about air pollution were elaborated to evaluate air pollution perception of twenty students of an elementary school before and after playing the game, with results showing some significant positive effects. A System Usability Scale questionnaire was also performed and we obtained an acceptable mean value of 75, out of 100.info:eu-repo/semantics/publishedVersio

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