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Impacto dos benefícios fiscais na criação de riqueza das empresas do setor dos moldes em Portugal
No full textA presente dissertação analisa o impacto dos benefícios fiscais (BF) na criação de riqueza
das empresas portuguesas do setor dos moldes, no período de 2015 a 2019. O estudo incide
sobre quatro BF: o Sistema de Incentivos Fiscais em Investigação e Desenvolvimento
Empresarial II (SIFIDE II), o Regime Fiscal de Apoio ao Investimento (RFAI), o Crédito
Fiscal Extraordinário ao Investimento (CFEI) e a Dedução por Lucros Retidos e
Reinvestidos (DLRR).
A metodologia adotada baseou-se na construção de base de dados de 251 empresas, contendo
dados extraídos do portal da Autoridade Tributária e Aduaneira e da base de dados SABI.
Estimaram-se modelos de regressão linear, onde a variável criação de riqueza foi medida
quer pela rendibilidade dos ativos (ROA), quer pela rendibilidade dos capitais próprios
(ROE).
Os resultados evidenciam uma relação positiva entre a utilização dos BF e a criação de
riqueza. Desagregando por BF, confirmam-se efeitos positivos e significativos para o RFAI
e para a DLRR, consistentes com a literatura sobre incentivos ao investimento produtivo e a
capitalização. O CFEI revela impacto positivo, mas menos robusto, compatível com o seu
caráter conjuntural. Para o SIFIDE II, embora a análise inicial não apontasse para resultados
conclusivos, os testes de robustez revelaram significância estatística, reforçando o papel do
incentivo na promoção da criação de riqueza em setores intensivos em conhecimento.
A investigação contribui para o debate académico, sugerindo que os BF orientados para
investimento produtivo e a capitalização apresentam maior impacto imediato, enquanto os
ligados à investigação e desenvolvimento (I&D), como o SIFIDE II, exigem tempo e
políticas complementares para potenciar o seu efeito. São discutidas limitações
metodológicas e apresentadas linhas futuras de investigação, incluindo a extensão da análise
a outros setores e a adoção de métricas alternativas de criação de valor.This dissertation analyzes the impact of tax incentives (BF) on wealth creation in Portuguese
mold-making companies between 2015 and 2019. The study focuses on four BF: the Tax
Incentive System for Business R&D II (SIFIDE II), the Tax Regime for Investment Support
(RFAI), the Extraordinary Tax Credit for Investment (CFEI), and the Deduction for Retained
and Reinvested Earnings (DLRR).
The methodology was based on the construction of a dataset comprising 251 firms, with
information collected from the Portuguese Tax and Customs Authority and the SABI
database. Linear regression models were estimated, where wealth creation was measured
through the return on assets (ROA) and the return on equity (ROE).
The results show a positive relationship between the use of BF and wealth creation. When
disaggregated by BF, positive and significant effects were confirmed for RFAI and DLRR,
consistent with the literature on incentives for productive investment and corporate
capitalization. The CFEI displayed a positive but less robust effect, reflecting its temporary
and conjunctural nature. For SIFIDE II, although the initial analysis did not yield conclusive
results, robustness tests confirmed statistical significance, reinforcing the role of this
incentive in promoting wealth creation in knowledge-intensive sectors.
This research contributes to the academic debate by suggesting that BF targeting productive
investment and capitalization have a more immediate impact, whereas research and
development (R&D) related incentives such as SIFIDE II require time and complementary
policies to maximize their effectiveness. Methodological limitations are discussed, and
avenues for future research are proposed, including extending the analysis to other sectors
and adopting alternative metrics of value creation
Modelling Paracentrotus lividus (Lamarck, 1816) reproduction through nutrition and temperature
No full textThe sea urchin Paracentrotus lividus is highly appreciated in Europe for its gonads. The reddish-orange pigmentation of the gonads is the result of the accumulation of echinenone, a carotenoid pigment, resulting of the transformation, in the digestive tube, of dietary β-carotene present in a variety of algae which P. lividus feeds on. These carotenoids play a significant role in various biological functions of sea urchins, including oocyte production and development. Temperature has also been shown to influence the progression of sea urchins through their developmental stages and elevated temperatures have been demonstrated to exert a considerable degree of stress on the animals. The present study was conducted following the hypothesis that a diet abundant in carotenoids will have a beneficial effect on the reproduction and early development of sea urchins. The principal objective of this study was to evaluate the combined effect of different temperatures and diets on the maturity, oocyte size and embryonic development of P. lividus. To achieve such objective, adult sea urchins were subjected to a maturity enhancement trial of 120 days, where these were fed two jellified diets, one rich in carotenoids (HC) and the other without (LC). During the trial, the sea urchins were conditioned to two different temperatures, an ambient temperature (18ºC) and an ocean warming scenario (21.5ºC), in a crossed design with four conditioning treatments (18LC, 18HC, 21LC and 21HC). After this trial, the females from each treatment were induced to spawn, crossing their oocytes with the males from the 18HC treatment. The resulting eggs were then incubated for 48 hours at the same temperature as the females. The results obtained demonstrated a general increase in the gonadosomatic index in all treatments. Histological analysis showed that males had a higher percentage of maturation regardless of the conditioning treatment. Furthermore, the oocytes from the 18LC females were found to be larger than those produced by females from the remaining treatments. The embryos obtained from females of the 21HC treatment demonstrated accelerated development, with malformations affecting the position/shape of the spicules. The study concluded that all four treatments promoted maturation, partially supporting the initial hypothesis. It was also concluded that temperature at which the progeny is kept can have a greater influence on malformations than the diet consumed by the progeny, not supporting the initial hypothesis proposed.O ouriço-do-mar Paracentrotus lividus é muito apreciado na Europa pelas suas gónadas. A pigmentação laranja-avermelhada das gónadas é o resultado da acumulação de equinenona, um pigmento carotenóide, resultante da transformação, no tubo digestivo, do β-caroteno presente numa variedade de algas de que o P. lividus se alimenta. Estes carotenóides desempenham um papel significativo em várias funções biológicas dos ouriços-do-mar, incluindo a produção e o desenvolvimento de ovos. Foi igualmente demonstrado que a temperatura influencia a progressão das fases de desenvolvimento dos ouriços-do-mar, tendo sido demonstrado que temperaturas elevadas exercem um grau considerável de stress sobre os animais. O presente estudo foi realizado com base na hipótese de que uma dieta abundante em carotenóides terá um efeito benéfico na reprodução e no desenvolvimento das fases iniciais dos ouriços-do-mar. O principal objetivo deste estudo foi avaliar o efeito combinado de diferentes temperaturas e dietas na maturação, tamanho dos oócitos e desenvolvimento embrionário de P. lividus. Para tal, ouriços-do-mar adultos foram submetidos a um ensaio de maturação de 120 dias, onde estes foram alimentados com duas dietas gelatinosas, uma rica em carotenóides (HC) e outra sem carotenóides (LC). Durante o ensaio, os ouriços-do-mar foram condicionados a duas temperaturas diferentes, uma temperatura ambiente (18ºC) e uma temperatura correspondente a um cenário de aquecimento do oceano (21,5ºC), criando quatro tratamentos de acondicionamento (18LC, 18HC, 21LC e 21HC). Após este ensaio, as fêmeas de cada tratamento foram induzidas a desovar, cruzando os seus ovos com os machos do tratamento 18HC. Os ovos resultantes foram incubados durante 48 horas à mesma temperatura que as progenitoras. Os resultados obtidos demonstraram um aumento geral do índice gonadossomático em todos os tratamentos. A análise histológica mostrou que os machos tinham uma maior percentagem de maturação, independentemente do tratamento de acondicionamento. Para além disso, os oócitos das fêmeas 18LC apresentavam um tamanho superior. Os embriões obtidos das fêmeas do tratamento 21HC apresentaram um desenvolvimento acelerado, com malformações que afetam a posição/forma das espículas. Neste estudo concluiu-se que os quatro tratamentos favoreceram a maturação, apoiando parcialmente a hipótese inicial. Concluiu-se também que a temperatura a que os progenitores são mantidos pode ter uma maior influência nas malformações do que a dieta consumida pelos progenitores, contrariando a hipótese proposta inicialmente
Building brand emotional connections with eco-efficient packaging: Exploring the role of utilitarian, symbolic, and hedonic benefits
No full textGrowing environmental concerns have triggered the appearance of a growing number of eco-efficient goods. However, although there are several studies on consumer attitudes towards packaging design elements, research evaluating the effect of sustainable packaging on consumer decisions is relatively scarce. Therefore, the purpose of this research is to investigate how a brand’s implementation of eco-efficient packaging influences consumer behaviour. We examine how a brand’s strategic implementation of an eco-efficient packaging influences brand emotional attachment through consu- mer’s perceptions of utilitarian, symbolic, and hedonic benefits, and its ultimate effect on purchase intention. Partial least squares structural equation modelling was used to test the hypotheses. Based on a sample of 305 respondents, it was found that the utilitarian benefits perceived by consumers do not positively influence brand emotional attachment. On the contrary, results show the existence of a positive influence between the symbolic and hedonic benefits perceived by consumers and brand emotional attachment, as well as between brand emotional attachment and consumer purchase intention of products with eco-efficient packaging.This work was supported by National Funds of the FCT–Portuguese Foundation for Science and Technology within the project UID/04928/2025
Pablo’s Camp - Developing a Business Plan for a Sustainable Camping and Glamping Business
No full textTourism is one of the fastest growing economic sectors in the world. Despite its potential for economic development, job creation and intercultural exchange, the industry causes considerable environmental and social impacts. The hospitality industry in particular is increasingly being criticised for its excessive consumption of resources, high emissions and poor working conditions. This raises the question of how tourism offers can be designed in order to be ecologically, economically and socially sustainable.
This master's project focuses on the development of a sustainable business model in the hospitality industry using the example of Pablo's Camp, a planned camping and glamping site in northern Germany. The aim is to create a tourism offer that combines ecological responsibility, economic viability and positive social impact on the local community. Building on theoretical foundations, such as the 3P concept and the circular economy framework, a comprehensive business plan is developed that can be put into practice.
The work combines academic research with entrepreneurial implementation. An evaluation of the location, market and competitor analyses, target group definition, sustainability strategies and financial planning are developed and implemented in the business plan.
The master's project contributes to the practice-oriented implementation of sustainable principles in the tourism and hospitality industries and serves as an example of how responsible business models can be developed in this area
Loneliness among dementia caregivers: evaluation of the psychometric properties and cutoff score of the Three-item UCLA Loneliness Scale
No full textAcknowledgments
The Researchers would like to thank the Deanship of Graduate Studies and Scientific Research at Qassim University for financial support (QU-APC-2025).Article number: 1526569Supplementary material:
The Supplementary Material for this article can be found online at: https://www.frontiersin.org/articles/10.3389/fpsyt.2025.1526569/full#supplementary-materialIntroduction: Dementia is a chronic progressive syndrome, with an entire loss of function in the late stages. The care of this demanding condition is primarily provided by family members, who often suffer from chronic burnout, distress, and loneliness. This instrumental study aimed to examine the factor structure, reliability, convergent validity, criterion validity, and cutoff scores of a short loneliness measure: the Three-Item version of the University of California, Los Angeles, Loneliness Scale (UCLALS3) in a convenience sample of dementia family caregivers (N = 571, mean age = 53 ±12 years, 81.6% females).
Methods: Exploratory and confirmatory factor analyses were used to examine the structure of the UCLALS3 while receiver-operating characteristic (ROC) curve, including caregiving burden and emotional distress as outcomes, was used to examine its cutoff.
Results: One factor accounted for 79.0% of the variance in the UCLALS3; it was perfectly invariant across genders but variant at the metric level across countries. The scale had adequate internal consistency (alpha = 0.87), high item-total correlations (0.69 - 0.79), reduced alpha if item deleted (0.77 - 0.86), and strong positive correlations with caregiving burden and psychological distress scores (r = 0.57 & 0.74, p values = 0.01). Percentile scores and the ROC curve suggested two cutoffs (≥6 and ≥6.5), which classified 59.3 and 59.4% of the participants as having higher levels of loneliness-comparable to global levels of loneliness among informal caregivers. The Mann-Whitney test revealed significantly high levels of caregiving burden and distress in caregivers scoring ≥6.5 on the UCLALS3.
Conclusion: The UCLALS3 is a valid short scale; its cutoff ≥6.5 may flag major clinically relevant symptoms in dementia caregivers, highlighting the need for tailored interventions that boost caregivers' individual perception of social relationships. More investigations are needed to confirm UCLALS3 invariance across countries.Funding details
Details about financial support for research, including funding sources and grant numbers as provided in academic publications.Funding sponsor
Deanship of Graduate Studies and Scientific Research at Qassim University - QU-APC-2025Funding text
The Researchers would like to thank the Deanship of Graduate Studies and Scientific Research at Qassim University for financial support (QU-APC-2025
Special Issue “Financial Analysis, Corporate Finance and Risk Management”
No full textIn an era of rapid economic transformation, evolving regulatory landscapes, and technological advancements, the need for robust financial analytics, effective corporate financial strategies, and risk management frameworks has never been more critical [...
Sustainable HRM Impact on Employees' Behaviors Through Workplace Spirituality
No full textThis study explores the link between sustainable HRM, workplace spirituality (WS), and employee behaviors, namely, organizational citizenship behavior for the environment (OCBE) and proactive behavior (PB). Utilizing a double source data collection method, this research incorporates the perspectives of both managers and employees. A sample of 314 dyads was analyzed. Structural equation modeling was employed to test the proposed hypotheses. It was found that sustainable HRM positively influences WS and OCBE. However, no significant direct impact was identified on PB. WS acts as a full mediator in this relationship. These results also show a strong association between WS and OCBE. This study underscores the crucial role of sustainable HRM in fostering WS and promoting OCBE while raising important questions about PB in a sustainability context. These insights contribute to understanding how organizations can use sustainable HRM to enhance employee responsible behaviors and create a workplace that supports employees' spiritual well‐being.This work was supported by Fundação para a Ciência e Tecnologia, Portugal, Grant 2022.12389.BD
Literacia Financeira de Gestores e Empresários
No full textAs micro, Pequenas e Médias Empresas (PME) representam a esmagadora maioria do tecido empresarial português, desempenhando um papel central na criação de emprego e no crescimento económico. Neste contexto, a literacia financeira assume-se como um recurso estratégico, permitindo reforçar a sustentabilidade, enfrentar desafios de gestão e aumentar a resiliência em cenários de incerteza.
Este estudo avalia o nível de literacia financeira dos gestores e empresários de micro e PME do distrito de Leiria e como fatores sociodemográficos se relacionam com o nível de literacia financeira. Para tal, foi aplicado um questionário estruturado em quatro dimensões: perfil sociodemográfico, inclusão financeira e gestão de contas bancárias, planeamento financeiro e tesouraria, e compreensão de conceitos financeiros fundamentais.
Os resultados revelam um nível elevado de literacia, traduzido no acompanhamento regular das contas bancárias e no uso de instrumentos básicos de planeamento. Contudo, persistem lacunas em áreas técnicas, como juros compostos e demonstrações financeiras, bem como fraca diversificação de produtos de financiamento e práticas de sustentabilidade. A análise estatística indica que as habilitações literárias e a existência de formação específica na área económico-financeira impactam o nível de literacia financeira, já o género e a idade não apresentam um impacto significativo.
Conclui-se que os gestores demonstram competências relevantes para a gestão quotidiana; contudo, o nível de literacia financeira identificado pode não ser suficiente para sustentar, de forma consistente, uma estratégia orientada para a competitividade, a inovação e a sustentabilidade. O estudo contribui com evidência empírica atualizada e reforça a necessidade de programas de educação financeira adaptados às micro e PME portuguesas.Micro, Small, and Medium-sized Enterprises (SMEs) represent the overwhelming majority of the Portuguese firms, playing a central role in job creation and economic growth. In this context, financial literacy emerges as a strategic resource, enabling firms to strengthen sustainability, address management challenges, and enhance resilience in uncertain environments.
This study assesses the level of financial literacy of managers and entrepreneurs of micro and SMEs in the district of Leiria and examines how sociodemographic factors are related with financial literacy levels. For this purpose, a structured questionnaire was applied, covering four dimensions: sociodemographic profile, financial inclusion and bank account management, financial planning and treasury, and understanding of fundamental financial concepts.
The results reveal a high level of literacy, reflected in the regular monitoring of bank accounts and the use of basic planning tools. However, gaps remain in technical areas such as compound interest and financial statements, as well as limited diversification of financing products and sustainability practices. Statistical analysis indicates that educational qualifications and specific training in the economic-financial field influence literacy levels, whereas gender and age do not show a significant impact.
It is concluded that managers demonstrate relevant skills for day-to-day management; however, the identified level of financial literacy may not be sufficient to consistently sustain a strategy oriented towards competitiveness, innovation, and sustainability. The study provides updated empirical evidence and reinforces the need for financial education programs tailored to Portuguese micro and small enterprises
Empoderamento Comunitário dos Imigrantes Indianos para o Acesso aos Cuidados de Saúde
No full textO presente relatório apresenta o percurso realizado ao longo do estágio em Enfermagem de Saúde Comunitária e Saúde Pública.
O relatório tem como objetivo desenvolver uma análise reflexiva sobre a aquisição das com-petências comuns e específicas do enfermeiro especialista em Enfermagem Comunitária, na área de Saúde Comunitária e Saúde Pública e expor o projeto de intervenção comunitária ENGAGE, com base na metodologia de Planeamento em Saúde, tendo como referenciais teóricos o Modelo de Avaliação e Intervenção do Empoderamento Comunitário e a Teoria da Diversidade e Universalidade do Cuidado Cultural de Madeleine Leininger, demons-trando a importância da prática especializada baseada na evidência.
O aumento do fluxo migratório e a mobilidade contínua das pessoas demandam adaptações nos sistemas de saúde, para assegurar a acessibilidade e a equidade nos serviços de saúde. Os imigrantes encontram barreiras que dificultam o acesso aos serviços de saúde, o que pode resultar num aumento de doenças evitáveis e na sobrecarga dos serviços de emergência. O investimento em políticas de saúde inclusivas melhora a qualidade de vida dos imigrantes e fortalece o sistema de saúde.
Neste sentido, o projeto ENGAGE tem como objetivo promover o acesso aos cuidados de saúde dos imigrantes a residir na Marinha Grande. A amostra foi constituída por 5 imigrantes que cumpriam os critérios de inclusão. Foi utilizado como instrumento de recolha de dados um questionário inicial e um questionário final para avaliar a aquisição de conhecimentos. As estratégias de intervenção utilizadas foram a promoção da saúde, através de intervenções educativas, marketing social, disponibilização de conteúdo educativo e o estabelecimento de parcerias com os stakeholders. Após análise dos dados, apurou-se que os imigrantes tinham um conhecimento reduzido sobre o acesso aos cuidados de saúde, onde foi identificada a barreira linguística como a principal causa. Com a implementação do projeto, verificou-se um aumento de 6% nos conhecimentos sobre o acesso aos cuidados de saúde e procura de ajuda para o acesso aos serviços de saúde, por quem não participou no projeto. Estes fatores contribuíram para uma melhoria contínua e consequentemente para o empoderamento co-munitário, prevenção de doenças e naturalmente obter ganhos em saúde.This report presents the path taken during the internship in Community and Public Health Nursing.
The aim of the report is to develop a reflective analysis on the acquisition of the common and specific competences of nurses specializing in Community Nursing, in the area of Community and Public Health, and to present the ENGAGE community intervention pro-ject, based on the Health Planning methodology, with the Community Empowerment Evaluation and Intervention Model and Madeleine Leininger's Theory of Diversity and Uni-versality of Cultural Care as theoretical references, demonstrating the importance of evi-dence-based specialist practice.
The increase in migratory flows and the continuous mobility of people demand adaptations in health systems to ensure accessibility and equity in health services. Immigrants encounter barriers that hinder access to health services, which can result in an increase in preventable diseases and the overloading of emergency services. Investing in inclusive health policies improves the quality of life of immigrants and strengthens the health system.
In this sense, the ENGAGE project aims to promote access to health care for immigrants living in Marinha Grande. The sample consisted of 5 immigrants who met the inclusion criteria. An initial questionnaire and a final questionnaire were used as data collection tools to assess knowledge acquisition. The intervention strategies used were health promotion, through educational interventions, social marketing, making educational content available and establishing partnerships with stakeholders. After analyzing the data, it was found that immigrants had little knowledge about access to healthcare, where the language barrier was identified as the main cause. With the implementation of the project, there was an increase of 6% in knowledge about access to healthcare and seeking help to access healthcare services by those who did not participate in the project. These factors contributed to continuous im-provement and consequently to community empowerment, disease prevention and, of cou-rse, health gains
Lived Experiences of Physiotherapists in Caring for People with Advanced Amyotrophic Lateral Sclerosis in Portugal: A Phenomenological Study
No full textContexto: A esclerose lateral amiotrófica (ELA) é uma doença que provoca um impacto multidimensional na vida da pessoa doente, estando os seus sintomas associados a uma perda significativa da autonomia. Assim, os Cuidados Paliativos (CP) especializados devem ser disponibilizados precocemente e durante todo o percurso da doença. Paralelamente, os fisioterapeutas devem ser reconhecidos como elementos integrantes da equipa multidisciplinar em CP, na melhoria da qualidade de vida destas pessoas. Objetivo: O presente estudo visou descrever a experiência vivida pelos fisioterapeutas no contexto da intervenção em pessoas com ELA avançada e suas famílias. Metodologia: A fenomenologia descritiva foi utilizada como referencial para a realização de entrevistas individuais com o intuito de revelar a experiência vivida. Participaram no estudo 16 fisioterapeutas que tivessem acompanhado pelo menos uma pessoa com ELA avançada, nos dois anos anteriores à colheita de dados. O estudo envolveu a realização de entrevistas semiestruturadas, através da plataforma de videoconferência ZOOM. Os dados foram analisados de acordo com a abordagem de cinco fases de Amadeo Giorgi e geridos através do software webQDA. Foi ainda utilizada a lista de verificação COREQ. Resultados: Os participantes eram maioritariamente do sexo feminino (n=12) e tinham idades compreendidas entre os 26 e os 55 anos (M = 36,81; DP = 6,75). Foram identificados quatro constituintes: 1) Curso ondulante da trajetória da doença; 2) Barreiras ao cuidado centrado na pessoa; 3) Facilitadores do cuidado centrado na pessoa; 4) Transição entre cuidados curativos e paliativos. Conclusão: Os achados obtidos ilustraram o impacto multidimensional da trajetória da doença na pessoa e sua família, e realçaram a necessidade de apostar na formação especializada dos fisioterapeutas, contribuindo para uma prática de CP centrada na pessoa, com impacto na promoção do conforto e da qualidade de vida.Background: Amyotrophic lateral sclerosis (ALS) is a disease that has a multidimensional impact on an ill person's life, with symptoms associated with a significant loss of autonomy. Specialized Palliative Care (PC) should be provided early and throughout the course of the disease. Indeed, physiotherapists should be understood as integral members of the multidisciplinary team in PC, in the care and improvement of the quality of life of these people. Objective: This study aimed to describe the lived experience of physiotherapists in the context of intervention in people with advanced ALS and their families. Methods: Descriptive phenomenology was employed as a framework for conducting individual interviews to reveal lived experiences. Sixteen physiotherapists who performed interventions on at least one person with advanced ALS in the last 2 years were included in the study. The study involved conducting semi-structured interviews, through the ZOOM videoconferencing platform. Data were analyzed according to Amadeo Giorgi's five-stage approach and managed using webQDA software. The COREQ checklist was applied in the study. Results: Participants were mostly female (n=12) and aged between 26 and 55 years (M = 36.81; SD = 6.75). Four constituents were identified: 1) Undulating course of a complex disease; 2) Barriers to person-centered care; 3) Enablers of person-centered care; 4) Transition between curative and palliative care. Conclusion: The findings illustrated the multidimensional impact of the disease trajectory on the person and their family. This study also highlighted the need to invest in specialized training for physiotherapists, contributing to a person-centered PC practice with an impact on promoting comfort and quality of life