Browsing by Issue Date, starting with "2025-04-24"
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- O IRC e o risco empresarial : prejuízos fiscais, juros de financiamento, deduções majoradas e amortizações aceleradas em I&DPublication . Pereira, Miguel Bernardo Ribeiro; Correia, Miguel Nuno GonçalvesO presente estudo foi efetuado no âmbito da Dissertação de Mestrado em Direito Fiscal da Universidade Católica Portuguesa, Lisboa, orientada pelo Doutor Miguel Gonçalves Correia, de modo a analisar o potencial do IRC para influir no risco empresarial, tendo por base os regimes de tratamento dos prejuízos fiscais; a dedutibilidade de juros de financiamento; e a previsão de deduções majoradas e de depreciações aceleradas no contexto de investimentos em I&D. De acordo com a experiência existente, o risco empresarial deverá ser incentivado, atendendo às externalidades positivas daí decorrentes. Todavia, esse incentivo não deverá ser efetuado de forma desmedida, se atentarmos às consequências passíveis de advir de um risco excessivo. Inclusive, atentas as lições do passado, o risco poderá, em certos casos, necessitar de ser desincentivado. Neste contexto, preconiza-se uma análise, simultaneamente, holística e incisiva sobre as temáticas em apreço, versando sobre a tendência do legislador em Portugal e, sempre que possível, noutros países, com especial enfoque nas políticas desenvolvidas, de um ponto de vista fiscal, desde 2010. Por último, tendo por base o estudo efetuado e as considerações tecidas ao longo do mesmo, tenciona-se, salvo melhor entendimento, extrair as consentâneas ilações e, mediante estas, disponibilizar medidas passíveis de serem implementadas na política fiscal portuguesa.
- Reputation in focus : the role of social media in Lufthansa's strategic communicationPublication . Krannich, Céline; Soares, Fátima Patrícia Nunes da Encarnação Marques DiasThe aviation industry operates in a highly dynamic environment where corporate reputation plays a critical role in determining a company’s success and resilience. This study examines how Lufthansa utilizes strategic communication on social media platforms, particularly Instagram, to shape its corporate reputation. Employing a mixed-methods approach, this research combines a content analysis of Lufthansa’s Instagram posts and user comments with interviews conducted with the company’s communication employees and consumers. The study explores the interplay between public perception, brand communication, and corporate values, focusing on the alignment between the desired and perceived reputation. Therefore, this study investigates the following research question: How does Lufthansa's strategic communication on social media reflect the corporate reputation? The key findings reveal that Lufthansa leverages social media as a dual-purpose platform for brand promotion and stakeholder engagement. The analysis highlights the company's efforts to integrate sustainability, innovation, and reliability into its messaging while addressing the challenges posed by consumer feedback and media scrutiny. Although social media enhances visibility and interactivity, discrepancies between intended messages and consumer sentiment underscore the complexity of managing reputation in a digital era. This thesis contributes to the academic discourse by offering actionable insights into the strategic use of social media for reputation management. It emphasizes the importance of transparency, consistency, and audience-centric communication in fostering trust and credibility, ultimately providing a framework for enhancing corporate reputation in the competitive aviation sector.
- (Re)criar o património : caraterização de problemáticas e tendências para a programação de residências artísticas em portugalPublication . Gago, Ana Luísa dos Reis Fernandes; Castro, Laura Lucinda Oliveira; Santos, Helena Maria de Azevedo Coelho dosA programação de residências, enquanto modelo destinado a estimular a criação e a experimentação artísticas, é um fenómeno em desenvolvimento, a nível internacional. Numa tendência (aparentemente) generalizada, o património tem vindo a ser eleito motivo de estudo ou de valorização, através deste modelo, ainda que frequentemente tratando objetos ou práticas não classificadas de forma oficial. Não conhecemos, contudo, um levantamento sistemático de práticas de programação, com este enfoque particular, em Portugal, na atualidade. Este estudo teve, portanto, como objetivo mapear, analisar e problematizar essas experiências, para propor um programa, que refletisse a pesquisa desenvolvida, perspetivando aspetos de mudança. Como alicerce à componente empírica da pesquisa, acrescenta-se a definição de um horizonte teórico/conceptual, no cruzamento entre os Estudos (Críticos) de Património e os Estudos Artísticos. A tese resultante está organizada em três componentes, essenciais à concretização dos objetivos enunciados. A primeira, apresenta uma abordagem teórico-prática interdisciplinar, convocando perspetivas e metodologias de vários domínios, como os da História de Arte, da Sociologia, da Antropologia, ou das Ciências da Educação. São igualmente consideradas práticas a partir da etnografia, da eco-museologia, e outros caminhos de pesquisa arts-based, mobilizadora de processos mais abertos e emancipados de produção de conhecimento, desde o património. Nesta etapa, é ainda traçada uma genealogia do fenómeno da programação de residências artísticas, no âmbito de uma relação histórica e mutuamente implicada, entre Arte e Património. Por fim, são identificados desafios e oportunidades, aplicáveis à conceção, gestão, documentação e avaliação de projetos, explorando problemáticas em torno dos usos de “comunidade” e da “participação”. Na segunda, avança-se com uma análise do fenómeno, em Portugal, apresentando-se os resultados de levantamento estatístico, sobre uma amostra de 58 programas de residência artística (2004-2020), assim como um estudo de caso múltiplo, composto por oito exemplos, o mais abrangentes possível. Este estudo combina uma abordagem descritiva, com a observação via trabalho de campo, a realização de entrevistas semiestruturadas e a análise qualitativa, permitindo olhar de forma individualizada para cada caso, mas também para o conjunto global de testemunhos de dois dos principais intervenientes neste modelo: promotores/curadores e artistas. A última parte da tese corresponde à apresentação de proposta de programa de residência artística, nomeadamente de uma ação-piloto, desenhada para território, património e população específicos. Mais do que procurar entender um fenómeno cultural relevante, este trabalho propõe-se a refletir sobre como a criação artística pode potenciar novas formas de entender ou de fazer, isto é, de (re)criar o património.
- A new era in tobacco? A dynamic capabilities perspective on Philip Morris international's strategic shift towards a post-cigarette futurePublication . Jovanovic, Joshua Roman; Reis, RicardoThis Master thesis examines the strategic shift of Philip Morris International, a significant player in the conventional tobacco industry that has announced its intent to end the sale of traditional cigarettes. For this reason, the company is currently undergoing a transformation of its business model towards a smoke-free future, pioneered by its flagship product, IQOS. This study, centered around the Dynamic Capabilities concept, identifies key factors, categorized in the three pillars sensing, seizing, and transforming, which are contributing significantly to the conversion. Therefore, the response to regulatory and commercial issues, the resource allocation, and internal restructurings will be discussed. The investigation will rely on qualitative approaches, including interviews with internal sources and a comprehensive review of secondary sources. This combined research method will provide insight into the factors influencing Philip Morris International's progress, including substantial investments in research and development and new strategies for product testing and market involvement. The findings indicate that Philip Morris proactive approach has enhanced the company´s position in the emerging smoke-free product sector while also considerable ethical and strategic concerns are raised. Despite the company's efforts in innovation and restructuring, long-term health consequences of the products and potential economic moats may hinder competition. The study's weaknesses including sector specialization, restricted primary data collection, and insufficient data for generalization across industries, indicate the necessity for further research to apply these findings to other sectors. In summary, the thesis offers valuable insights into the application of dynamic capabilities to drive business reinvention in a dynamically evolving environment.
- Leveraging microphysiological systems to expedite understanding of host-parasite interactionsPublication . Zorrinho-Almeida, Maria; de-Carvalho, Jorge; Bernabeu, Maria; Pereira, Sara SilvaMicrophysiological systems (MPS) replicate the dynamic interactions between cells, tissues, and fluids. They have emerged as transformative tools for biology and have been increasingly applied to host–parasite interactions. Offering a better representation of cellular behavior compared with traditional in vitro models, MPS can facilitate the study of parasite tropism, immune evasion, and life cycle transitions across diverse parasitic diseases. Applications span multiple host tissues and pathogens, leveraging advanced bioengineering and microfabrication techniques to address long-standing knowledge gaps. Here, we review recent advances in MPS applied to parasitic diseases and identify persisting challenges and opportunities for investment. By refining these systems and integrating host multicellular models and parasites, MPS hold vast potential to revolutionize parasitology, enhancing our ability to combat parasitic diseases through deeper mechanistic understanding and targeted interventions.
- From the U.S. to Europe : the challenges and opportunities of expanding American prebiotic soda brand, Poppi. A study of consumer perceptions, market viability, and marketing strategies in a cultural contextPublication . Parla, Lilly Ann; Reis, RicardoThe functional beverage industry has seen rapid growth in recent years, driven by increasing consumer interest in health and wellness. In particular, prebiotic sodas have emerged as a promising category, offering gut health benefits while serving as an alternative to traditional soda. However, the market for prebiotic sodas in Europe remains untapped compared to the United States. This study investigates consumer perceptions, purchase intent, and market barriers for prebiotic sodas in Europe, using Poppi as a case study. A survey of 133 valid respondents, including a sample of European consumers, examined factors such as awareness, price sensitivity, trust in health claims, and taste vs. health prioritization. Statistical analyses, including Chi-Square tests, ANOVA, and Wilcoxon Signed-Rank tests, were conducted to determine key purchase drivers. Findings indicate that awareness of prebiotic sodas is significantly lower in Europe than in North America, but openness to trying new beverages remains high. Price sensitivity did not significantly impact purchase intent, suggesting that premium branding should be prioritized over affordability. European consumers prioritize health benefits over taste, but regulatory restrictions in the EU limit the effectiveness of gut-health-focused marketing. Instead, emphasizing natural ingredients, fiber content, and effective brand storytelling may be a more beneficial approach. This study applies Hofstede’s cultural dimensions framework to analyze consumer behavior and provides strategic recommendations for branding, product positioning, and market entry strategies to optimize Poppi’s potential success across Europe.
- Evolution of Escherichia coli strains under competent or compromised adaptive immunityPublication . Ameline, Camille; Seixas, Elsa; Barreto, Hugo C.; Frazão, Nelson; Rodrigues, Miguel V.; Ventura, M. Rita; Lourenço, Marta; Gordo, IsabelEscherichia coli is a commensal of the intestine of most mammals, but also an important human pathogen. Within a healthy human its population structure is highly dynamic, where typically a dominant E. coli strain is accompanied by several low abundance satellite strains. However, the factors underlying E. coli strain dynamics and evolution within hosts are still poorly understood. Here, we colonised germ-free immune-competent (wild-type) or immune-compromised (Rag2KO) mice, with two phylogenetically distinct strains of E. coli, to determine if strain co-existence and within-strain evolution are shaped by the adaptive immune system. Irrespectively of the immune status of the mice one strain reaches a 100-fold larger abundance than the other. However, the abundance of the dominant strain is significantly higher in Rag2KO mice. Strains co-exist for thousands of generations and accumulate beneficial mutations in genes coding for different resource preferences. A higher rate of mutation accumulation in immune-compromised vs. immune-competent mice is observed and adaptative mutations specific to immune-competent mice are identified. Importantly, the presence of the adaptive immune system selects for mutations that increase stress resistance and the dynamics of such evolutionary events associates with the onset of an antibody response.