Browsing by Issue Date, starting with "2018-03-01"
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- A colisão entre o princípio da realização e o justo valor : confronto entre a contabilidade e o direito fiscalPublication . Faro, Henrique Francisco de Noronha e Mexia de Brito e; Tavares, Tomás Maria Cantista de CastroO objeto de estudo desta dissertação assenta no confronto entre a Contabilidade e o Direito Fiscal. A colisão entre ambos, hoje novamente presente devido à criação do Sistema de Normalização Contabilística, cria tensões que afetam a fiscalidade das empresas e a Administração Fiscal nas relações jurídico-tributárias entre estas. Numa tentativa de melhor compreender o surgimento destas tensões, bem como as resoluções encontradas pelo legislador fiscal e pelos tribunais, recorremos a alguns acórdãos arbitrais referentes à colisão entre o recente artigo 18º nº 9 al. a) do CIRC e o revogado artigo 45º nº 3 do CIRC, que incidindo essencialmente sobre o mesmo objeto, o Justo Valor, contemplavam estatuições assimétricas, que prejudicam as empresas enquanto contribuintes. A análise destes confrontos é feita com recurso à legislação tributária e ao normativo contabilístico, ambos enquadrados à luz dos Princípios Gerais do Direito Fiscal, com especial foco no Princípio da Realização, fazendo também recurso à interpretação da lei fiscal e às necessidades subjacentes à criação de cada norma. Sem nunca perder de vista a linha que guia toda a estrutura desta dissertação – o confronto entre a contabilidade e o Direito Fiscal – procuramos desconstruir esta tensão com recurso a exemplos específicos, de forma que para rendimentos contabilísticos idênticos ou análogos, o mesmo processo de enquadramento com a lei fiscal possa ser utilizado.
- The effect of anchoring in product bundlesPublication . Gomes, Marta Teixeira Frazão; Fernandes, Daniel Von Der HeydeThe anchoring effect can be defined as the first piece of information decision makers have access to, which will influence the future choices they make. Despite the extensive literature on this issue covering a wide range of fields, little research has been done regarding the effect of anchoring in product bundles’ evaluation. Given so, the aim of this research is focused on investigating if the order of presentation of the most expensive item results in different perceptions of the overall bundle evaluation. As an extra analysis, it is intended to know if demographic variables namely age, gender and level of education have an impact on the previously stated relation. According to the results, the anchoring effect, predicted in most literature, could not be replicated in this study. However, studies show that individuals with high levels of product familiarity are less influenced by anchors. Given the high levels of product familiarity of the sample of this study, the author believes that was the reason for the lack of effect of the anchoring phenomenon. Indeed there are features that can weaken the some presumably vigorous anchoring effect which is why it is crucial for sales’ people and organizations in general to have a clear understanding of how the anchoring effect plays in consumers’ decision making process and the way individuals evaluate their offers.
- Prospective memory : defining tasks under time constraintsPublication . Lopes, Ana Rita Amoroso Pinto Duarte; Fernandes, Daniel Von Der HeydeThis dissertation aims to study to what extent time affects consumer’s prospective memory. Prospective memory is remembering to carry out intended actions at an appropriate point in the future (Einstein & McDaniel, 2007). For this, a study was conducted where the sample was selected at random as the only variables the researcher was interested in was time, age and consumption tasks. Participants were asked to initially state five tasks, making these their intended actions. These tasks (intended actions) were then stated again after two periods of time; 1-minute and 3-days. Time and age have both been tested by other researchers; however, this thesis details different periods of time in order to obtain the most specific results. The results revealed that prospective memory does indeed worsen with time; nonetheless, they also revealed that age does not affect prospective memory. This result was surprising as research states otherwise. Having consumption or non-consumption tasks also revealed to have no affect, emphasizing that people indeed have poor memory regardless of what their day-to-day prospective memory tasks are. The key take-a-way from this dissertation is that companies should take into consideration that prospective memory affects all their customers. Also, that people are better at predicting an eventual recall after a small pause in time (Dunlosky & Nelson, 1992). In specific, previsions for the 3-day time period were made after the previsions for the 1-minute period. Thus, because there was a pause in time before the 3-day prevision, this caused the latter to be more precise.
- High potentials identification in a retailerPublication . Antunes, Joana Ribeiro Mendes; Oliveira, Maria Teresa Vieira deThe goal of this dissertation is to assess if the high potentials identification in a retailer operating in Portugal is effective. To do this, four characteristics considered the best predictors of future performance, according to existing literature, were assessed in two groups: one of high potentials identified by the company and other of non-high potentials. These characteristics are recent performance, learning agility, leadership characteristics and motivation. The main finding was that the informal method currently used is probably not being effective in the hierarchical level where it is implemented. The potential’s mean is not superior in the high potentials group of store’s supervisors. However, when considering the sample that includes all functions, the potential’s mean is superior in the high potentials group. Also, some correlations expected from the literature were confirmed, such as performance and potential.
- Dedução de encargos financeiros : dedução de encargos financeiros provenientes de financiamentos obtidos na compra de capital social num momento anterior a uma operação de fusãoPublication . Pinto, Marta João Xavier; Tavares, Tomás Maria Cantista de CastroO tema da presente dissertação resume-se na análise da dedutibilidade de encargos financeiros, tendo como questão essencial decidenda, a dedução de encargos financeiros provenientes de financiamentos obtidos na compra de capital social num momento anterior a uma operação de fusão. Para cabal compreensão, atentando à numerosa litigância subjacente ao artigo 23º do CIRC, pretende-se descortinar o espírito da norma, analisando a jurisprudência e doutrina, de forma a simplificar e organizar a sua interpretação e enxergar as exigências cruciais de dedução fiscal dos gastos. De seguida, prossegue-se um estudo do artigo 23º do CIRC na sua nova redação, alteração imposta pela reforma do CIRC de 2014. Especula-se sobre a sua interpretação e sobre se posteriormente, quando aplicada em casos concretos, se trata de uma resposta legislativa satisfatória. Principalmente, nas situações mais complexas, pretende-se trazer à discussão as dúvidas e as questões ligadas à dedutibilidade dos gastos de financiamento das pessoas coletivas e, especificamente, a dedução de encargos financeiros provenientes de financiamentos obtidos na compra de capital social num momento anterior a uma operação de fusão. Assim, juntamente com o desconhecimento e da falta de preparação de quem de Direito, a matéria que efetivamente necessita de ser avaliada e estudada, daí a escolha deste tema, traduz-se na apaixonante e controversa nova redação do artigo 23.º do CIRC, dado serem praticamente inexistentes quaisquer estudos nesta matéria, encontrando-se a sua investigação no campo da mera especulação.
- O Ensino do Jornalismo - Um desafio para as universidades e para os jornalistasPublication . Ribeiro, NelsonO presente artigo tem por base uma co-municação apresentada na mesa redonda “Ensino e Planos de Estudo”, realizada no decorrer do Congresso “Ensino do Jorna-lismo no Século XXI”, que teve lugar na Universidade de Coimbra em dezembro de 2014. O texto debate a relação dos jornalistas com o ensino do jornalismo, defendendo não ter sido ainda ultrapas-sada a clivagem que, durante diversas décadas, opôs os defensores do ensino da profissão aos que advogavam tratar-se de uma atividade que devia ser apren-dida na prática. O artigo discute ainda algumas das consequências da baixa taxa de profissionalização do jornalismo bem como as alterações verificadas nas últimas décadas no posicionamento epistemológi-co das formações superiores nesta área, que no presente tendem a posicionar-se mais próximas das ciências sociais do que das humanidades, fruto de uma forte in-fluência da pesquisa administrativa e do modelo de ensino americanos.
- The impact of internal reference price in online hotel bookings willingness to pay : the moderating role of individual characteristicsPublication . Melo, Bárbara Filipa Mendes de; Fernandes, Daniel Von Der HeydeThe increased use of internet to search for the best deals regarding hotel bookings have created a highly competitive environment were online accommodation aggregators do not stop appearing and overburden the marketplace with deals. Consumers evaluate the offers using reference prices being them internal or external and because of that the understanding of this concept can help managers to build a pricing strategy that will allow them to remain competitive within the market. The aim for this dissertation is to explore the relationship between a two dimensional operationalization of the internal reference price concept and individuals’ willingness to pay. In order to understand better the mentioned relationship three individual characteristics were considered - involvement, frequency and loyalty. To perform this analysis an extensive literature review was done in order to understand the reference price concept and what individual characteristics could influence it. After this quantitative research was performed trough an online questionnaire having collect 300 valid responses. The results indicate that both dimensions of internal reference price have influence in predicting willingness to pay and all of the three individual characteristics considered have proven to be significant in this relationship.
- Influences of reminders on task completion and motivation in the short-run of Millennials : Germany compared to other nationsPublication . Preiss, Sabrina Roswitha; Fernandes, Daniel Von Der HeydeMore and more tasks need to be performed in our daily lives, and everyone is overwhelmed with a tremendous amount of duties, in both the private and/or work context. This master thesis represents research regarding reminders and if it influences motivation and task completion in the short-run of the Millennial generation. Data collection was gathered from 32 countries to have a source of comparison, but the focus is on Germans. Two scales suggested by Lynch Jr., et al., (2010) (propensity to plan) and Fries and Lang, (2006) (approach tendency [hope of success] and avoidance tendency [fear of failure]) were analyzed. In terms of methodology, this dissertation is divided into an exploratory and quantitative study, whereby one interview (qualitative study) was made by a student. The model is based on significant research literature and its dynamics were investigated by utilizing a structured and self-administered online questionnaire with a convenience sample of 428 respondents in the first survey and 252 participants in the second survey. The main findings are that reminders have a negative effect on task completion since they lead to procrastination of tasks. Furthermore, Millennials prefer a healthy work-life balance in order to be motivated and to perform tasks more efficiently. The framework might serve as a tool for employers to better understand Millennials behaviors regarding motivation and task completion. Lastly, this dissertation added relevant information in the area of research about consumer behavior, however, some implications for future research are identified in the last chapter.
- On the political side of luxuryPublication . Belchior, Maria do Mar Fabião de Campos; Fernandes, Daniel Von Der HeydeThis dissertation investigates the influence of political ideology on the perception of luxury products of Portuguese consumers. A positive relationship between political conservatism and higher willingness to pay for luxury products was demonstrated via a statistical analysis, indicating that conservative-leaning consumers are more likely to pay a premium for luxury products than liberal-leaning consumers (in accordance with previous literature). Furthermore, this dissertation explores the influence of a review, by an opinion leader, on the willingness to pay for a product. On the one hand, the majority of the respondents did not change their willingness to pay on the product after reading the review; on the other hand, among those who changed, a greater part effectively recognized a higher value on the product after reading the review. Moreover, it is suggested that conservative-leaning consumers are more likely than liberals to value external approval (in this case, a review by an opinion leader on the field) on luxury products in order to buy them. This conclusion is consistent with previous works on the consuming patterns of these opposed political groups. In parallel, the qualitative opinion on the product was not influenced by the external review, with the participants keeping their original positions on the analyzed luxury products.