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STICKY COSTS IN THE CLASSROOM: RETHINKING MANAGEMENT ACCOUNTING EDUCATION FOR REAL-WORLD FINANCIAL CHALLENGES
No full textIn recent years, research on cost behavior in accounting has advanced significantly, particularly with the introduction of the concept of “sticky costs.” These costs exhibit asymmetry, meaning they increase more rapidly with rising activity levels than they decrease with falling activity. This phenomenon challenges cost management as it complicates earnings predictability and financial stability for organizations. While the concept has gained traction in management accounting literature, its integration into higher education curricula, specifically in degree programs in accounting and management, remains limited.
This study aims to analyze the incorporation of the sticky costs concept into the curricula of management accounting courses within degrees in management and accounting at Portuguese universities. The empirical research will involve analyzing the course syllabi to assess how topics related to the asymmetrical behavior of costs are addressed, either explicitly or implicitly, and to determine how these concepts can be better integrated into academic programs to enrich student learning. The study will evaluate the extent to which new theoretical approaches to cost behavior are integrated into the curriculum, comparing them with traditional models that classify costs as either fixed or variable.
Furthermore, this research will explore the pedagogical implications of teaching sticky costs within management accounting curricular units, discussing how this knowledge can improve students’ understanding of the cost dynamics within real-world organizations. The study will also assess whether properly addressing sticky costs can better prepare students to tackle the complex financial challenges faced by organizations, particularly in today’s dynamic economic environments.
This study also contributes to the broader conversation around the United Nations Sustainable Development Goals (SDGs), specifically SDG 4, which aims to ensure inclusive, equitable, and quality education for all. By integrating concepts such as sticky costs into management accounting curricula, the study seeks to promote a more relevant and practical education, equipping students with a deeper understanding of the financial challenges organizations face. Furthermore, by addressing the financial sustainability of organizations, this research indirectly supports SDG 8, which aims to promote sustained, inclusive, and sustainable economic growth, as well as increased productivity and decent work. The proposed curriculum updates not only enhance the quality of education in management accounting but also reinforce the role of higher education institutions as agents of change, fostering more responsible business practices aligned with global sustainability goals.
This research will contribute to improving the academic formation of future professionals in accounting and management, providing both theoretical insights and practical recommendations for curriculum design. Ultimately, it seeks to align educational practices with the evolving needs of the business world, ensuring that students are equipped with the tools necessary for navigating complex financial landscapes and contributing to sustainable economic development.N/
The impact of acculturation and country-of-origin image on emigrants’ purchase intention: A cross-cultural analysis
No full textArticle number - 102141The current consumer environment is becoming gradually more diverse and multi-cultural due to increasing emigration flows. To better serve and understand these segments, it is fundamental to comprehend how emigrants’ acculturation levels and ethnocentric behaviours affect consumer behaviour. Drawing on social identity theory and on mindsponge theory, this study’s key research question concerns the effects of both emigrants’ perceptions and judgements towards the home country and of emigrants’ affiliation level with host country culture on consumer behaviour. This study expands the acculturation and consumer behaviour literature by examining how emigrants’ country-of-origin image perceptions and acculturation influence consumer behaviour, assessed through brand identification, perceived quality and purchase intention, considering the moderator effect of consumer ethnocentrism. Although previous literature has explored the role of acculturation on consumer’s purchase intention, this question remains extremely complex. Previous studies suggest that a comparison between countries is helpful to get insights into the role of acculturation on emigrants’ consumer behaviour. However, most of the existing topic-related academic research only collected data from one country. Consequently, the current research focuses on the German, French, and the United Kingdom markets within a cross-cultural comparison that addresses Portuguese emigrants. An online questionnaire collected data from 2103 respondents from the three countries. The statistical analysis was performed with PLS-SEM. The results indicate that although both acculturation and the country-of-origin image affect perceived quality and brand identification, the outcomes of acculturation on consumer behaviour diverge across markets. Furthermore, our results demonstrate the influence of perceived quality and brand identification on consumer purchase intention. The moderator role of ethnocentrism on the influence of acculturation on both brand identification and perceived quality also diverges across markets. The results contribute to the increasing body of research on the effects of the country-of-origin image and acculturation among emigrants’ communities.This research is financed by National Funds of the FCT – Portuguese Foundation for Science and Technology within the project UIDB/04928/2020
Análise sobre o potencial de utilização de biometano para a descarbonização do setor transportes
No full textEste estudo tem como principal objetivo avaliar a viabilidade da implementação do biometano no transporte rodoviário pesado em Portugal, analisando a disponibilidadede recursos e o potencial de desenvolvimento do mercado nacional nesta área.
No presente estudo é utilizado o modelo da CONCAWE, como também a revisão sistemática da literatura, o que permitiu realizar uma análise comparativa entre diferentes tecnologias de propulsão em veículos pesados Long Haul (5-LH), considerando diferentes fontes de energia incluindo o biometano, avaliando de forma mais criteriosa as correspondentes emissões de Gases de Efeito de Estufa (GEE). É também feita uma análise do Custo Total de Propriedade (TCO).
Com base na análise desenvolvida, concluiu-se que o biometano representa uma solução eficaz para a redução de emissões de GEE nos transportes pesados, uma vez que, em comparação com os combustíveis fósseis, apresenta valores significativamente inferiores de emissões de GEE — podendo mesmo alcançar emissões líquidas negativas, dependendo dos resíduos utilizados na sua produção.
No entanto, a análise de viabilidade do biometano em Portugal revela diversas limitações, nomeadamente a necessidade de investimento em infraestruturas, apoio institucional e desenvolvimento tecnológico. Para mitigar estes obstáculos, propõem-se várias medidas estratégicas, tais como: a criação de uma rede nacional de abastecimento de biometano, o estabelecimento de incentivos financeiros e fiscais, o fomento de projetos de produção descentralizada, a definição de metas nacionais específicas para o setor dos transportes, a promoção da confiança tecnológica e uma aposta clara na investigação, no desenvolvimento e na certificação.
Apesar de existirem tecnologias com desempenho económico mais favorável em termos de TCO, como os Battery Eletric Vehicle (BEV), foi possível demonstrar que a implementação do biometano poderá desempenhar um papel complementar relevante. Assim, a transição energética no setor dos transportes não deverá assentar numa única solução, mas sim num conjunto de tecnologias integradas que contribuam de forma harmonizada para o cumprimento das metas de descarbonização estabelecidas pela União Europeia e pelo Plano de Ação para o Biometano (PAB).The main objective of this study is to assess the feasibility of implementing biomethane in heavy road transport in Portugal, analysing the existence of resources and the potential for development of the national market in this area.
This study uses the CONCAWE model, as well as a systematic review of the literature, which allowed for a comparative analysis between different propulsion technologies in Long Haul (5-LH) heavy vehicles, considering different energy sources including biomethane, and more carefully evaluating the corresponding greenhouse gas (GHG) emissions. A Total Cost of Ownership (TCO) analysis is also performed.
Based on the analysis, it was concluded that biomethane represents an effective solution for reducing GHG emissions in heavy transport, since, compared to fossil fuels, it has significantly lower GHG emissions — and can even achieve negative net emissions, depending on the waste used in its production.
However, the feasibility analysis of biomethane in Portugal reveals several limitations, namely the need for investment in infrastructure, institutional support and technological development. To mitigate these obstacles, several strategic measures are proposed, such as: the creation of a national biomethane supply network, the establishment of financial and tax incentives, the promotion of decentralised production projects, the definition of specific national targets for the transport sector, the promotion of technological confidence and a clear commitment to research, development and certification.
Although there are technologies with more favourable economic performance in terms of TCO, such as Battery Electric Vehicles (BEVs), it has been demonstrated that the implementation of biomethane can play an important complementary role. Thus, the energy transition in the transport sector should not be based on a single solution, but rather on a set of integrated technologies that contribute in a harmonised manner to the achievement of the decarbonisation targets set by the European Union and the Biomethane Action Plan (BAP)
Multidrug resistance assessment of indoor air in Portuguese long-term and acute healthcare settings
No full textBackground: Knowledge about air as a pool of pathogens and multidrug resistance (MDR) in healthcare units apart from hospitals is scarce.
Aim: To investigate these features in a Portuguese long-term healthcare unit (LTHU) and a central hospital (CH).
Methods: Air samples were collected and their microbial load (bacteria and fungi) determined. Bacterial isolates were randomly selected for further characterization, particularly identification by matrix-assisted laser desorption/ionization time-of-flight (MALDI-TOF) mass spectrometry, antimicrobial susceptibility testing, and polymerase chain reaction screening of extended-spectrum b-lactamases, carbapenemase genes and mecA gene, with RAPD profile assessment of positive results of the latter.
Findings: A total of 192 samples were collected (LTHU: 86; CH: 106). LTHU showed a statistically significantly higher bacterial load. CH bacteria and fungi loads in inpatient sites were statistically significantly lower than in outpatients or non-patient sites. A total of 164 bacterial isolates were identified (MALDI-TOF: 78; presumptively: 86), the majority
belonging to Staphylococcus genus (LTHU: 42; CH: 57). The highest antimicrobial resistance rate was to erythromycin and vancomycin the least, in both settings. Eighteen isolates (11%) were classified as MDR (LTHU: 9; CH: 9), with 7 MDR Staphylococcus isolates (LTHU: 4; CH: 3) presenting mecA. Nine non-MDR Staphylococcus (LTHU: 5; CH: 4) also
presented mecA.
Conclusion: The current study highlights that healthcare unit indoor air can be an important pool of MDR pathogens and antimicrobial resistance genes. Also, LTHUs appear to have poorer air quality than hospitals, as well as supportive areas compared to curative care areas. This may suggest possible yet unknown routes of infection that need to be
explored.TThis work was supported by CCISP-HES.SO Seed Money funding, by Fundação para a Ciência e Tecnologia (FCT), Portugal, and University of Applied Sciences and Arts Western Switzerland (HES-SO), Switzerland (Project n. 105214). S.G.P. also acknowledges her direct funding from FCT (CEECINST/00051/2018; https://doi.org/10.54499/CEECINST/00051/2018/CP1566/CT0004), as well as all ciTechCare based authors for FCT funding for their research unit (UIDB/05704/2020; https://doi.org/10.54499/UIDB/05704/2020info:eu-repo/semantics/publishedVersio
Nurses' perspective on transitional care for older person with hip fracture: a qualitative study
No full textBackground
The aging process, being associated with a decrease in physical functionality, determines an increased risk of falling and, consequently, a greater risk of associated fractures. Among them, hip fracture often causes functional decline and difficulty returning to the state before the fracture.
Objective
To analyze nurses' perceptions of the transition process of the older person with hip fractures on returning home.
Methods
A descriptive, exploratory study of a qualitative nature was developed, based on two focus groups (FGs) with semi-structured interviews with nurses providing care to patients with hip fractures undergoing surgical treatment, whose activity takes place in a hospital context and care primary healthcare units, belonging to a Hospital in the central region of Portugal. Systematic data analysis and respective inductive work were carried out, with support from software Meetpulp®.
Results
The analysis of the two FGs, with 10 participants, outlines the contours of the problem that influences the personal, organizational and political spheres. Professionals recommend solutions to mitigate obstacles to the transition of care, such as: early involvement and better preparation of family members before discharge, offering greater support to caregivers, improving communication between professionals, creating a telephone support line, highlighting the importance networking and streamlining processes.
Conclusion
Nurses perceive important problems inherent to the transition process of older person with hip fractures, and the resulting impact on family caregivers and health services. The analysis of these aspects can constitute a basis for the reorganization of health services, in search of the best response to these needs
ATLÉTICO CLUBE MARINHENSE
No full textO presente relatório descreve a experiência de estágio curricular realizada no Atlético Clube Marinhense, no âmbito do Mestrado em Prescrição de Exercício e Promoção da Saúde do Instituto Politécnico de Leiria, com o principal objetivo em aplicar conhecimentos teóricos em contexto real, com foco na reabilitação funcional de atletas e na otimização da performance física em jovens atletas.
Durante o estágio, a intervenção dividiu-se entre duas áreas complementares: (1) reabilitação de atletas lesionados, em colaboração com fisioterapeutas e massagistas do clube, através da prescrição de exercícios individualizados e progressivos; e (2) a preparação física, com planeamento e monitorização de programas de treino ajustados às exigências da modalidade, respetiva idade e nível competitivo. A atuação incidiu sobre escalões de formação, iniciados a juniores, com enfoque no controlo da carga e na adaptação do treino às necessidades do atleta, seguindo os princípios de periodização e prevenção de lesões. A aplicação de instrumentos de avaliação como PSDQ, IMI, SEES e PSE permitiu aferir perceções subjetivas dos atletas e ajuste dos planos de treino de forma mais eficaz, desta forma, evidenciou-se a importância de uma abordagem integrada, multidisciplinar e centrada nos atletas de maneira a maximizar a recuperação e o desempenho.
Em conclusão, o estágio foi determinante para o desenvolvimento de competências técnicas, científicas e relacionais, reforçando a ligação entre a teoria e a prática, realçando a relevância da prescrição de exercício como ferramenta essencial na promoção da saúde e na melhoria da performance física num contexto do futebol de formação
Auditorias de Cibersegurança para PME: Uma Abordagem Prática e Simplificada
No full textA crescente digitalização expõe as Pequenas e Médias Empresas (PME) a ciberameaças
cada vez mais complexas e sofisticadas. No entanto, estas organizações enfrentam
desafios significativos, como a escassez de recursos e a complexidade das normas e frameworks
de cibersegurança existentes, que dificultam a adoção de boas práticas. Este
projeto nasce para colmatar esta lacuna, propondo uma estrutura de auditoria prática,
acessível e adaptada à realidade das PME.
Para isso, foi desenvolvida uma metodologia estruturada para a criação de um roteiro
de auditoria, adaptado às necessidades das PME e centrado nos controlos mais
essenciais do Quadro Nacional de Referência para a Cibersegurança (QNRCS). Complementarmente,
foi elaborado um manual do auditor, que serve como guia prático e
sistemático, e uma aplicação web de suporte à auditoria, centralizando a gestão e visualização
dos resultados.
A validade e a eficácia da abordagem foram comprovadas através de um caso de
estudo prático numa PME do setor tecnológico. Este estudo de caso demonstrou que
a metodologia é clara e o manual um guia eficaz. A aplicação web funcionou como a
peça-chave, tornando o processo de auditoria intuitivo, centralizado e com resultados
práticos imediatos.
A principal contribuição deste trabalho reside na capacidade de transformar a complexidade
da auditoria de cibersegurança num processo objetivo e acionável para as
PME. Ao centralizar a recolha de dados, automatizar cálculos de risco e apresentar resultados
de forma clara e visual, a solução otimiza o trabalho do auditor e capacita o
cliente a compreender a sua postura de segurança, facilitando a priorização de medidas
corretivas. Em suma, este projeto torna a segurança digital mais acessível, preparando
as organizações para enfrentarem os desafios do ciberespaço de forma mais resiliente
e informada.Increasing digitalization exposes Small and Medium-sized Enterprises (SME) to increasingly
complex and sophisticated cybersecurity threats. However, these organizations
face significant challenges, such as resource scarcity and the complexity of existing
cybersecurity standards and frameworks, which hinder the adoption of effective practices.
This project aims to bridge this gap by proposing a practical, accessible, and
adaptable audit structure tailored to the reality of SMEs.
To achieve this, a structured methodology was developed for creating an audit roadmap,
customized to SME needs and focused on the most essential controls of National
Cybersecurity Reference Framework (QNRCS). Additionally, a detailed auditor’s manual
was prepared, serving as a practical and systematic guide, alongside a supporting
web application to centralize audit management and results visualization.
The validity and effectiveness of this approach were demonstrated through a practical
case study conducted in a technology sector SME. This case showed the methodology
to be clear and the manual an effective guide. The web application proved to
be the key component, making the audit process intuitive, centralized, and yielding
immediate practical results.
The main contribution of this work lies in its ability to transform the complexity of
cybersecurity audits into an objective and actionable process for SMEs. By centralizing
data collection, automating risk calculations, and presenting results clearly and visually,
the solution optimizes the auditor’s work and empowers clients to understand
their security posture, thereby facilitating the prioritization of remediation actions. In
summary, this project makes digital security more accessible, preparing organizations
to address cyberspace challenges in a more resilient and informed manner
Ou porque gostava das coisas
No full textEste trabalho é financiado por fundos nacionais através da FCT – Fundação para a Ciência e a Tecnologia, I.P., no âmbito do Financiamento Base com a referência UIDB/05468/2020 e o identificador doi.org/10.54499/UIDB/05468/202
IMPLEMENTATION AND ANALYSI OF A ZTNA SOLUTION
No full textÀ medida que as ameaças cibernéticas continuam a evoluir, os mecanismos tradicionais
de segurança baseados em perímetro, como VPNs IPsec e SSL, tornam-se
cada vez mais ineficazes contra ataques baseados em identidade e movimentos
laterais em ambientes distribuídos. Ao conceder um acesso amplo ao nível da rede
após a autenticação, as VPNs ampliam a superfície de ataque e falham em aplicar
o princípio de Zero Trust — “nunca confiar, verificar sempre”. Para colmatar esta
lacuna, esta dissertação investiga a viabilidade de implementar uma solução de Zero
Trust Network Access (ZTNA) em contexto de pequena e média empresa (PME),
utilizando o OpenZiti, uma plataforma open-source.
A investigação combina uma revisão da literatura com uma análise comparativa de
soluções ZTNA/SASE, posicionando o OpenZiti face a alternativas de mercado. Foi
então concebida e implementada uma arquitetura prática num ambiente semelhante
a uma PME, com dois sites interligados e um controlador em Azure, simulando
uma topologia híbrida. A implementação incluiu o provisionamento de controlador
e edge routers, integração Okta–Active Directory e definições granulares de serviços
através de configurações de intercept, host e políticas de acesso.
Para além de reproduzir modelos existentes, o trabalho fornece uma avaliação
prática e original das capacidades e limitações do OpenZiti, contribuindo para o
estado da arte ao evidenciar lacunas nas soluções open-source de ZTNA.
Os resultados demonstram que o OpenZiti impõe acesso rigoroso ao nível do
serviço, reduzindo significativamente as oportunidades de movimento lateral em
comparação com as VPNs. A revogação de identidades e a propagação de políticas
ocorreram em tempo quase real, e a descoberta não autorizada de serviços foi
impedida. Foram identificadas limitações ao nível da segmentação leste–oeste, do
suporte a federação de identidades e da integração nativa de registos, que requerem
controlos complementares ou ferramentas externas. Ainda assim, o estudo confirma
que soluções open-source de ZTNA podem fornecer às PMEs uma alternativa
economicamente viável e tecnicamente robusta às VPNs, proporcionando melhorias
mensuráveis na postura de segurança e apoiando a transição de modelos baseados
em perímetro para Zero Trust em organizações com recursos limitados.As cyber threats continue to evolve, traditional perimeter-based security mechanisms,
such as IPsec and SSL VPNs, are increasingly ineffective against identity-based
and lateral movement attacks in distributed environments. By granting broad,
network-level access once authenticated, VPNs expand the attack surface and fail
to enforce the Zero Trust principle of “never trust, always verify.” To address this
gap, this thesis investigates the feasibility of deploying a Zero Trust Network Access
(ZTNA) solution in a small-to-medium enterprise (SME) context using OpenZiti,
an open-source platform.
The research combines a literature review with a comparative analysis of ZTNA/SASE
solutions, positioning OpenZiti against market alternatives. A practical architecture
was then designed and implemented in an SME-like environment, consisting of two
interconnected sites and an Azure-based controller, simulating a hybrid environment.
Beyond reproducing existing models, the work provides an original, hands-on
evaluation of OpenZiti’s capabilities and limitations. It contributes to the state of
the art by highlighting gaps in open-source ZTNA solutions. The implementation
was validated using a structured test suite covering authentication enforcement,
encrypted communication, identity revocation, and service visibility.
The results demonstrate that OpenZiti enforces fine-grained, service-level access
while significantly reducing lateral movement opportunities compared to VPNs.
Identity revocation and policy updates propagated in near real time, and unauthorised
service discovery was prevented. Limitations were identified in areas such as
east–west segmentation, federated identity support, and native logging integration,
which require complementary controls or third-party tools. Nevertheless, the study
confirms that open-source ZTNA solutions can provide SMEs with a cost-effective
and technically viable alternative to VPNs, delivering measurable improvements
in security posture and supporting the broader transition from perimeter-based
security to Zero Trust in resource-constrained organisations