Polytechnic Institute of Cávado and Ave

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    COMUNICAÇÃO DIGITAL NA GESTÃO HOTELEIRA: IMPACTOS, ESTRATÉGIAS E TENDÊNCIAS. UM ESTUDO APLICADO A HOTÉIS EM CABO VERDE E EM PORTUGAL

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    Este estudo explora a influência da comunicação digital na gestão hoteleira em Cabo Verde e Portugal, com destaque para o marketing digital, como fator chave para a competitividade no setor. Com uma metodologia mista, a pesquisa incluiu entrevistas com gestores de quatro hotéis (2 portugueses e 2 cabo verdianos), a aplicação de questionários a potenciais clientes, assim como a realização de Focus Groups para uma análise cuidada sobre o tema. A análise revela que a comunicação digital é essencial para atrair e fidelizar clientes, aumentando a taxa de ocupação e otimizando as reservas. Diferenças significativas emergiram entre o contexto português e cabo-verdiano. Em Portugal, os hotéis apresentam uma comunicação digital mais estruturada, com uso intensivo de redes sociais para atrair clientes, enquanto em Cabo Verde, a preocupação com a rapidez e personalização no atendimento digital são enfatizadas, embora as ferramentas sejam menos sofisticadas. Além disso, a pesquisa revela as tendências emergentes, como o uso de chatbots e a personalização digital, especialmente em Portugal. A comunicação digital robusta e autêntica é essencial para fortalecer a confiança e facilitar a decisão de compra. O estudo destaca a importância de uma estratégia digital inovadora e personalizada para que os hotéis se mantenham competitivos no mercado global, recomendando o uso de big data e inteligência artificial para antecipar necessidades e adaptar campanhas às necessidades atuais dos visitantes

    Prevalência de Sintomas das Lesões Musculoesqueléticas relacionadas com o trabalho: identificação dos principais sintomas numa industria do sector têxtil

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    As lesões musculoesqueléticas relacionadas com o trabalho (LMERT) representam um desafio de saúde pública, causando problemas financeiros, físicos e sociais. A motivação para a realização deste estudo decorre da significativa incapacidade temporária ou permanente dos trabalhadores, resultando em redução da qualidade de vida, além dos efeitos sobre os trabalhadores, aumentos dos custos das empresas. A sociedade também é afetada pelos altos custos dos serviços de saúde e reabilitação dos trabalhadores. O estudo identificou a prevalência dos sintomas das LMERT numa pequena indústria têxtil sentidos nos últimos 12 meses e nos últimos 7 dias, identificando quais áreas anatómicas possuem as maiores prevalências de sintomas, além de identificar quais atividades podem originar as LMERT. Utilizou-se a ferramenta para recolha dos dados o questionário autoaplicável denominado Questionário Nórdico Musculoesquelético (QNM), adaptado na versão portuguesa entre os dias 12 e 25 de junho de 2024. A amostra de 24 trabalhadores respondentes abrangeram os setores, armazém, corte, confeção, embalamento, revista e ferro. Os dados foram organizados, analisados e apresentados com recurso aos softwares Microsoft Excel e IBM SPSS – Statistical Package for Social Sciense. Os resultados encontrados foram a alta prevalência dos sintomas nos últimos 12 meses (79%) e nos últimos 7 dias (50%), as zonas anatómicas mais referidas foram o pescoço (58%), zona lombar (50%) e ombros (46%) dos trabalhadores. As atividades com alto potencial de originar LMERT devido às variadas combinações dos fatores de riscos foram os setores de revista e confeção, respetivamente, expostos a 12 e 10 fatores de riscos. Foi verificado um alto nível de consistência interna e fiabilidade das respostas através do coeficiente de alfa de Cronbach (0,910

    TURISMO INTERATIVO: A SINERGIA ENTRE GAMIFICAÇÃO E REALIDADE AUMENTADA

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    As tourism constantly seeks innovative approaches to captivate visitors, this dissertation explores how Augmented Reality and Gamification could revolutionize tourist interactions in culturally vibrant cities like Barcelos (Joaquim et al., 2017). Augmented Reality is revolutionizing tourism by enhancing visitor experiences and deepening engagement with cultural heritage (Cibilić et al., 2021). This dissertation focuses on developing an application tailored for Barcelos with the primary aim to assess effectiveness of Augmented Reality and Gamification in enriching tourist experiences at key locations. Through user interaction analysis and engagement assessment, the study evaluates the impact of knowledge acquisition, satisfaction, and overall enjoyment of cultural heritage (Mohamed Noor et al., 2015). Methodologically, this research involves a comprehensive literature review on Augmented Reality and Gamification in tourism, analyzing successful projects. It focuses on developing and implementing solutions in Barcelos, with data collected through surveys and user testing. Additionally, the study assesses user interactions and engagement to evaluate the efficacy of these technologies in enhancing tourist experiences. Furthermore, this research anticipates potential challenges in the integration of Gamification elements and Augmented Reality technology. Factors such as technical limitations, user adoption barriers, and cultural sensitivities may pose hurdles to the successful implementation of these technologies. Driven by a passion for technology and innovation in the tourism industry, this study aims to contribute to advancing tourist interactions in Barcelos and inspire other cities and professionals to embrace Augmented Reality and Gamification as tools for creating immersive and meaningful travel experiences

    ABORDAGEM LEAN NO ARMAZÉM DE UMA UNIDADE INDUSTRIAL DE VINHOS

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    As the wine industry is an area of high economic interest, in which competitiveness and competition are increasing, only companies that implement management methodologies that focus on optimizing costs and reducing waste will have a competitive advantage over others. This project was carried out at Adega de Monção, an agricultural cooperative which produces and sells wine and which wants to develop a culture of continuous improvement in order to strengthen its position in the market. Thus, this project consists of implementing Lean tools, in particular the 6S methodology, in the Central Warehouse, with the aim of making the warehouse more efficient and productive, reinforcing the importance of involving and motivating its employees. The development of the project is based on the Action Research methodology where, in a first phase, the initial situation of the Central Warehouse is surveyed, presenting the main problems and functional constraints and, in a second phase, opportunities for improvement are identified. The 6S methodology was then implemented in the warehouse, which allowed for the elimination of obsolete products, the sorting and organization of products based on ABC analysis, the identification, signposting and demarcation of the different areas of the warehouse and the establishment of good storage and cleaning practices. In this way, it was concluded that the implementation of this methodology minimized waste in terms of movement, transport and space. In addition, the use of the Kanban tool is proposed with the aim of optimizing the management of finished product stocks. Although it has not yet been implemented, we can conclude that it will lead to a reduction in inventories, allowing the winery to become more efficient and productive

    ´The Regulatory Impact Assessment of Green Tax Benefits in Portugal: The Case of Autonomous Taxation of Plug In Hybrid Vehicles

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    This paper aims to take part in the growing debate on the regulatory impact assessment (RIA) of legislation, in this case regarding the tax benefits used to fulfil of the aims of green taxation. The importance of this exercise was recently confirmed, in Portugal, with the creation of a technical unit for the evaluation of tax and customs policies (U-TAX), which may use different apply the methodologies developed by academic studies. The use of the qualitative and quantitative methodologies developed for the RIA of tax benefits are also applied to the legislative procedure leading to the adoption of measures of taxation to meet the aims of green policies. This exercise also considers the supranational origin of these initiatives, to follow the national options adopted in the transposition of global and European Union legislation under the form of tax benefits. These measures have been adopted for the transposition of legal acts of the European Union, but their success deserves further attention.10000-01-0

    ARTIGO 92.º DO CIRC – ANÁLISE À REDUÇÃO DA TAXA EFETIVA DE TRIBUTAÇÃO POR VIA DA UTILIZAÇÃO DE BENEFÍCIOS FISCAIS

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    Os benefícios fiscais atualmente desempenham um papel de grande relevância na gestão fiscal das empresas, sendo claramente uma fonte de valor significativo para as empresas. O tecido empresarial português, predominantemente composto por micro, pequenas e médias empresas, é exposto a variados fatores que impedem ou limitam o seu crescimento económico. Estes fatores, sendo internos ou externos, levam as empresas a usar os benefícios fiscais, nomeadamente a de maior dimensão para enfrentar os desafios financeiros e promover um crescimento económico sustentável. Em resposta a estes fatores, o Estado português pretende através de medidas fiscais, como da limitação ao uso excessivo de benefícios fiscais, corrigir tais padrões da diferenciação entre as empresas, consoante a sua dimensão. Assim, o presente projeto analisou o alcance do artigo 92.º do Código do Imposto sobre o Rendimento das Pessoas Coletivas (doravante CIRC), pois, este artigo do código do IRC, impõe um limite ao imposto liquidado com deduções pelo uso de benefícios fiscais. Pelo que se pretendeu, em particular, analisar as entidades abrangidas, efetuar uma comparação com o total de benefícios fiscais em IRC, e apurar qual o efeito que esta limitação tem na despesa fiscal do Estado. Este estudo, discutiu uma política fiscal, sobre a limitação imposta ao resultado líquido pela utilização de benefícios fiscais pelas entidades coletivas, que foram o foco deste projeto. Para esta análise recorreu-se à base de dados da Autoridade Tributária, disponibilizada no Portal das Finanças, nomeadamente, os dados das entidades abrangidas pela limitação imposta pelo artigo 92.º do CIRC, sendo que, para a obtenção dos restantes elementos necessários para uma análise mais detalhada, recorreu-se nomeadamente à base de dados de Sistemas Análise de Balanços Ibéricos (SABI). As principais conclusões deste projeto relacionam-se com a verificação de que o uso dos benefícios fiscais em Portugal apresenta uma tendência de crescimento, assim como evidenciaram que as entidades que constituem a base da amostra que usufruíram de benefícios fiscais abrangidos pela limitação do artigo 92.º do CIRC, conseguiram nos períodos de 2018 a 2022, uma poupança fiscal essencial, no que diz respeito ao IRC a pagar, contudo os valores não são assim tão significativos, no que diz respeito à despesa fiscal. Verificou-se que esta limitação à redução na taxa efetiva de tributação às empresas, não tem grande impacto fiscal na despesa do Estado, assim como, existem muitas entidades denominadas de grandes empresas, que para além de usufruírem dos benefícios fiscais abrangidos pela limitação do artigo 92.º do CIRC, também usufruem de benefícios fiscais excluídos desta limitação, ganhando uma vantagem substancial na redução da taxa efetiva de tributação, face às empresas de menor dimensão

    Assessing Policy Landscapes in Taxation Dynamics

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    Assessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this book examines essential tax reform possibilities and essential considerations to ensure a deep understanding of the dynamic relationship between taxation policies and social growth

    Integrating Sustainability Goals into the Balanced Scorecard: A Bibliometric Analysis of the Sustainability Balanced Scorecard

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    Purpose– This study aims to analyse international publications about the Sustainability Balanced Scorecard (SBSC) and the need to integrate Sustainable Development Goals (SDGs) into a Balanced Scorecard(BSC),identifying trends in evolution and future research opportunities. Design/methodology/approach– Based on bibliometric techniques, the outputs obtained in the Web of Science (n ¼ 65)and Scopus(n¼80)data bases were analysed in the bibliometrix R package to map and systematically review the literature. After removing duplicates, this paper obtained a final output of 96 articles. Findings– The interconnection between SDGs and BSC is a pertinent and emerging topic in academic and business circles. Therefore, there has been a growing number of publications on SBSC in recent years, particularly in countries such as Qatar, Taiwan, Portugal, Australia, Malaysia and Indonesia. Researchers in these countries have analysed the SBSC, Corporate Sustainability, Corporate Social Sustainability and Performance Evaluation as their main research themes. This research identifies four main research clusters: Strategy and Performance, Model Management Indicators, Balanced Scorecard Decision-Making and,finally, SBSC. Originality/value– This study contributes to the literature on Sustainability, BSC and SDGs. It can be useful for researchers and organizations that intend to integrate SDGs into a BSC and design an SBSC.national funds through FCT —Foundation for Science and Technology, I.P., within the scope of multi-annual funding UIDB/04043/2020.10000-01-0

    Intersections of Niche Tourism and Marketing

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    As the tourism industry changes, niche tourism has emerged as a dynamic and growing sector, catering to specialized interests and unique travel preferences. This shift toward more personalized and focused travel experiences reshapes how destinations and services are marketed to potential tourists. From eco-tourism and adventure travel to cultural, wellness, and culinary tourism, the intersections of niche tourism and marketing have created new opportunities for both travelers and businesses. By leveraging targeted marketing strategies, destinations can attract specific audiences while offering tailored experiences that resonate with their interests. Further research into how the convergence of niche tourism and innovative marketing techniques has reshaped the tourism landscape may provide insights into the growing demand for specialized travel experience and the strategies that drive their success. Intersections of Niche Tourism and Marketing explores the use of marketing and consumer science in niche tourism practices. It examines the potential of marketing technology, data science, and destination services, to attract niche tourists and increase interest and revenue in specific regions. This book covers topics such as digital marketing, sustainable development, and consumer behavior, and is a useful resource for business owners, marketers, tourism professionals, academicians, and researchers.10000-01-0

    DESENVOLVER SOLUÇÕES DE EMBALAGENS PARA TRANSPORTE DO PRODUTO COM FOCO NA SUSTENTABILIDADE

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    This project was developed in the logistics department, more specifically in the Packaging team at Bosch Car Multimedia Portugal SA, with the aim of developing and implementing sustainable packaging solutions. This is an issue of growing importance in today's industry, especially in the automotive sector, where the end of life of packaging can be problematic if it is not properly managed and becomes waste, causing significant environmental impacts. The methodology of this study was structured to ensure a rigorous analysis of sustainable packaging solutions, with a focus on reducing the ecological footprint and operational efficiency. The process ranged from identifying the problem to proposing improvements, prioritizing solutions that balance environmental sustainability and competitiveness in the sector. The study followed several stages: defining the problem related to packaging waste and CO₂ emissions, gathering data on packaging options and their environmental impacts, and comparative analysis using simulation tools. This systematic and grounded approach allowed for results applicable to broad contexts, ensuring logistical efficiency and sustainability. Three packaging solutions have been developed. Solution 1: Due to the characteristics of the product, it wasn't possible to increase the density of pieces per box, but we managed to improve the packaging by switching to a more environmentally friendly solution, with a direct impact on CO2 reduction, by replacing the EPS with a cardboard pulp solution. Solution 2: Without changing the packaging material, a significant improvement was achieved. We increased the density of units per box from 9 to 11 and at the same time reduced the amount of EPS material used in this concept, reducing the number of inserts per box from 3 to 1. Solution 3: We took an already optimized solution and focused on the packaging components, replacing the EPS insert with a cardboard pulp solution. With the implementation of these changes, Bosch has demonstrated a proactive commitment to reducing the CO2 emissions associated with the production of EPS packaging by adopting more sustainable, compostable, and environmentally responsible solutions. In addition, the increased density of parts per box in some of the new configurations has contributed to a notable reduction in the transportation of raw materials and the distribution of products to customers. These innovations have not only promoted environmental gains but have also provided financial savings by reducing costs related to packaging materials and transportation, reinforcing the convergence between sustainability and economic efficiency.10000-01-0

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