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  • PROTEUS - promoting success in university: a results assessment
    Publication . Pinto, Joana Carneiro; Ramalho, Susana Costa; Branquinho, Cátia
    Introduction: The promotion of success in higher education has been extensively researched, with decades of studies contributing to a substantial body of knowledge on the topic. Research indicates that reducing dropout rates and fostering academic success require a comprehensive understanding of the intricate interactions between individual, social, and institutional factors. Specifically, regarding institutional factors, it is important to enhance resources, facilitating both academic and social integration, and promoting students’ motivation and skill development as key areas for intervention. While some factors influencing student success may lie beyond the control of higher education institutions, there are critical aspects that can be shaped to create a more supportive environment conducive to student achievement. Method: This paper outlines a series of initiatives designed in line with these findings and tailored to the institutional context in which they were implemented. These efforts are part of the PROTEUS project — Promoting Success in University — funded by Portugal’s Directorate General for Higher Education. It also presents results from a quantitative study evaluating two distinct cohorts of first-year students: one group assessed prior to the implementation of these initiatives (Wave 1; n = 265), and a separate group assessed after their implementation (Wave 2; n = 115). The evaluations in both waves focused on key areas such as academic experiences, overall well-being, psychological well-being, and health behaviors. Results: Results indicate that in comparison to the pre-intervention cohort (Wave 1), students in the post-intervention cohort (Wave 2) reported improvements in academic integration, psychological well-being, and health-related behaviors. Discussion: These findings suggest that the PROTEUS project contributed to a more supportive academic environment and enhanced student outcomes. The main conclusion is that targeted institutional interventions can effectively promote student success and reduce dropout risk.
    2025-08-25Research article Open access Show more
  • Residence for corporate income tax purposes: general Report
    Publication . Nogueira, João
    Residence is one of the most fundamental legal concepts for taxation. This general report aims to provide a better understanding of the function, meaning and role performed by the concept in modern corporate income tax systems. A comprehensive assessment of the branch reports reveals a complex normative landscape shaped by globalisation and digitalisation and evolving legal concepts under a mist of indeterminacy. Regarding domestic law, there is considerable diversity, with divergent jurisdictional approaches, encompassing the interplay of incorporation, governance and other criteria and with a clear trend of expanding the scope of the concept. At the income tax treaty level, while most treaties still adhere to place of effective management as a tie-breaker, there is a progressive shift to the mutual agreement procedure (hereinafter MAP), which should be regarded with concern. Such a mechanism, as it prevents taxpayers from anticipating the tax consequences of their (often genuine and needed) behaviour, is particularly worrisome, taking into account that residence is often a trigger for worldwide taxation. The general report underscores the need for enhanced international cooperation and legislative reforms to address the challenges emphasised by globalisation and digitalisation, advocating for a nuanced balance between sovereignty and global tax fairness.
    2025-08-25Book part Open access Show more