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Repositório Institucional da Universidade Católica Portuguesa
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Modelos cooperativos e sustentabilidade energética : o caso da Coopérnico
Publication . Leite, Ana Margarida Oliveira; Coelho, Sandra Cristina Lima; Amador, Cláudia Carvalho
Nos últimos anos, a sustentabilidade tem-se afirmado como uma preocupação crescente à escala global, impulsionando a adoção de práticas e modelos de desenvolvimento mais conscientes e responsáveis, com vista à mitigação dos impactos socioambientais e económicos atuais. Nesse contexto, as cooperativas surgem como organizações promissoras, capazes de articular os pilares da sustentabilidade, ao alinharem a eficiência económica à promoção do bem-estar social e à preservação ambiental, contribuindo, assim, para uma sociedade mais justa e com melhores condições de vida. A presente dissertação tem como objetivo compreender de que forma estas entidades promovem práticas de consumo sustentáveis e alcançam as metas definidas nos Objetivos de Desenvolvimento Sustentáveis estipulados pelas Nações Unidas, com particular incidência no ODS 7 – Energias Renováveis e Acessíveis. Para esse efeito, adotou-se do ponto de vista metodológico, uma abordagem qualitativa exploratória, utilizando-se entrevistas semiestruturadas e o focus group a um total de sete trabalhadores da Coopérnico como técnica de recolha de dados. Os resultados obtidos demonstraram que este modelo de negócio está cada vez mais presente, apresenta um elevado potencial e oferece oportunidades relevantes. Contudo, há ainda um longo caminho a percorrer e inúmeros desafios a ultrapassar, que condicionam a sua atuação. Esta investigação realça o papel das cooperativas enquanto agentes fundamentais na construção de um futuro mais sustentável, eficiente, equitativo, e em consonância com os objetivos da Agenda 2030.
Trends and opportunities of M&A in Portugal : sector analysis : market outlook
Publication . Silvério, Beatriz de Abreu; Correia, Sandra Isabel dos Santos
Mergers and acquisitions (M&A) are key to corporate strategy, enabling firms to expand, restructure, or optimize operations. While extensive research on M&A exists in broader European and global contexts, studies focusing on Portugal are limited. This thesis aims to address this gap by analysing trends and opportunities in the Portuguese M&A market from 2014 to 2023, inclusive. Using a mixed-methods approach, the research combines quantitative analysis of 842 M&A transactions from Standard and Poor’s (S&P) Capital IQ with qualitative case studies from the most active sectors. The quantitative analysis identifies trends such as the predominance of cross-border transactions, the most active industries (Industrials, Consumer Discretionary, and Information Technology), and key investors in Portugal. The qualitative analysis explores representative transactions, focusing on strategic motivations, deal structures, and post-acquisition impacts. The findings show that Portugal remains an attractive destination for foreign investors, particularly from Spain, France, the UK, and the US, with private equity firms playing a significant role. Sectoral consolidation and the rise of specialized companies highlight further investment opportunities. This study offers insights for policymakers, investors, and business leaders, providing a deeper understanding of the trends shaping the Portuguese M&A landscape.
Sanctions on Russia and the emergence of corridor countries : potential impact in compliance for BNP Paribas Factor Port
Publication . Genésio, Carlos Alcino Ferreira Gomes Lopes; Fontes, Maria Joana Vasconcelos Póvoas G. Cardoso
In the wake of ongoing geopolitical and economic shifts, sanctions against Russia have disrupted global trade and financial institutions worldwide. This study investigates the potential consequences of extending these sanctions to corridor countries, with a specific focus on BNPP Factor Portugal. It explores how such an expansion could affect the institution’s compliance mechanisms, risk management strategies, and overall operational efficiency. Using a qualitative case study methodology and semi-structured interviews with key stakeholders, this study offers critical insights into BNPP Factor Portugal’s adaptive responses. The findings highlight the strategic importance of reinforcing Know Your Customer (KYC) and Know Your Transaction (KYT) procedures, conducting scenario planning, adopting AI-driven compliance tools, and ensuring continuous regulatory alignment. These measures are critical for mitigating financial and operational risks, safeguarding business continuity, and preserving institutional resilience in an increasingly complex sanctions landscape.
Pixels with purpose : crafting sustainable worlds through indie ecogames
Publication . Mai, Vu Hoang; Vlačić, Božidar
As environmental challenges become increasingly urgent, indie ecogames have emerged as a creative, impactful way to spark new conversations and commitments. By weaving sustainability into compelling narratives, engaging mechanics, and immersive art and sound, these games go beyond simple entertainment to offer transformative learning experiences. This study surveyed 387 players of various indie ecogames and used Partial Least Squares Structural Equation Modeling (PLS-SEM) to understand how core design elements nurture intrinsic motivation and shape environmental attitudes. Results show that carefully crafted game mechanics stand out as the most powerful driver of player motivation, with narrative depth and aesthetic appeal also contributing meaningfully. Crucially, heightened motivation translates into stronger environmental attitudes, especially among those previously less involved in sustainability topics. Notable gender differences also emerged: women found audio-visual design particularly motivating, whereas men responded most strongly to interactive mechanics. These insights highlight the potential of well-designed indie ecogames to both captivate diverse audiences and gently guide them toward a deeper appreciation of environmental issues. By crafting games that satisfy players’ need for challenge, emotional engagement, and aesthetic harmony, developers and educators alike can foster genuine ecological awareness in ways that feel both natural and rewarding.
Materiality level in auditing : its evolution and impacts: the case of the UK
Publication . Fernandes, Tiago Pereira; Alves, Paulo Alexandre Pimenta
This dissertation explores the evolving application of materiality in auditing, focusing on how auditors determine and disclose materiality thresholds. The study takes advantage of the regulatory context in the United Kingdom, where ISA 700 requires all companies listed on the London Stock Exchange (LSE) to disclose their audit materiality levels. This unique requirement enables a detailed investigation into auditor practices across a large and diverse sample. A literature review highlights the growing relevance of materiality in auditing, an also reveals a gap in empirical studies examining how it is operationalized by auditors. To address this, the study analyses FTSE 350 companies between 2015 and 2022, revising and completing an extensive dataset of audit disclosures and financial indicators. The research examines whether auditor changes influence materiality decisions and tests the hypothesis of an inverse relationship between audit risk and materiality. Additionally, it introduces an exploratory model to assess whether materiality thresholds respond to company performance, such as revenue or profit declines. The findings show that auditor changes often coincide with adjustments in materiality levels and benchmarks, reflecting differences in audit strategy and perceived risk. However, no significant relationship was found between company underperformance and materiality adjustments. These insights contribute to the understanding of audit materiality, supporting investors, regulators, and academics in addressing transparency gaps, and suggest a potential need for enhanced regulatory guidance on materiality determination.