RCIPL
Repositório Institucional do Politécnico de Lisboa
Entradas recentes
A influência das variáveis macroeconómicas no desempenho empresarial: setor hoteleiro
Publication . da Silva Cruz Bidi, Susana; Antunes, Marina
Esta investigação analisa a influência das variáveis macroeconómicas, nomeadamente a taxa de juro e a taxa de inflação, no desempenho empresarial do setor hoteleiro em Portugal, no período compreendido entre 2018 e 2022. O estudo baseia-se numa análise casuística aplicada a três grupos hoteleiros representativos (Pestana, Vila Galé e Inatel), procurando identificar relações entre os indicadores macroeconómicos e variáveis de desempenho como o resultado líquido, as vendas e o RevPAR (Revenue per Available Room). Através da observação das tendências verificadas ao longo do período em análise, o estudo evidencia a forma como fatores externos, como a conjuntura económica e as variações da procura turística, influenciam os resultados financeiros e operacionais das empresas hoteleiras. Os resultados permitem compreender que, embora as variáveis macroeconómicas nem sempre apresentam correlações diretas e consistentes, continuam a ser elementos relevantes para o planeamento estratégico e para o controlo de gestão no setor. Esta investigação pretende, assim, contribuir para o entendimento da dinâmica entre o contexto económico e o desempenho das unidades hoteleiras, podendo servir de contributo para profissionais do setor e também para profissionais de controlo de gestão.
A influência do risco do serviço na determinação dos procedimentos adicionais de auditoria
Publication . Alves Freitas, Paula Cristina; Pires, Rui
A presente dissertação, intitulada “A Influência do Risco do Serviço na Determinação dos Procedimentos Adicionais de Auditoria”, parte da crescente complexidade dos serviços de auditoria e da relevância crítica do risco do serviço na qualidade do trabalho dos Revisores Oficiais de Contas (ROC). Num contexto em que as falhas de auditoria continuam sob escrutínio público, torna-se essencial compreender como os fatores de risco, a comunicação interna e a aplicação da materialidade influenciam o planeamento e a execução dos procedimentos adicionais. São formuladas três hipóteses: falhas de comunicação dentro da equipa prejudicam a ligação entre os fatores de risco identificados e o desenho dos procedimentos adicionais; a materialidade de execução pode não refletir adequadamente fatores qualitativos do risco do serviço; e os procedimentos adicionais podem não considerar de forma apropriada a materialidade de execução. A investigação, baseada em questionários aplicados a ROC, evidencia fragilidades na prática profissional. Destacam-se falhas de comunicação entre níveis hierárquicos, reduzida participação dos membros menos experientes e intervalos significativos entre a aceitação/continuação do serviço e o planeamento. Verifica-se ainda que a materialidade de execução, privilegia critérios quantitativos, sendo fatores qualitativos desvalorizados. Os resultados revelam lacunas na aplicação prática da materialidade de execução e apontam como melhorias necessárias a formação das equipas, o aprofundamento do conhecimento sobre a entidade e a adoção de metodologias e tecnologias de suporte. Em síntese, a dissertação reforça a importância de integrar fatores qualitativos na definição da materialidade e de criar canais de comunicação eficazes, e contribuir assim para auditorias de maior qualidade.
Geodiversity: pre-service teachers’ knowledge and perception of its importance
Publication . Almeida, António; Prieto, Irene; García Fernández, Beatriz
The nonbiotic world has received less attention from the conservationists than the living world. Consequently, the formulation of concepts centred on the nonbiotic world seems to have emerged as a necessity. Thus, the term “geodiversity” began to be used in the 1990s to describe the existing variety within inanimate nature expressed in different scales. Geoconservation also became an important dimension of conservationism, especially due to the UNESCO Geoparks Programme, which started in 1997. A Geopark is a territorial area that has relevant geological heritage, usually spread over several geosites with scientific, educational, cultural, aesthetic and economic value. Since the concepts in discussion are more recent than those related to biodiversity, the importance given by pre-service teachers about geodiversity and geoconservation remains uncertain. Thus, this study aims: 1) to identify pre-service teachers’ knowledge about geodiversity and geoparks, based on the definition of these concepts; 2) to check how they value geodiversity, sometimes in confrontation with biodiversity value. The study involved 84 pre-service teachers (75 – 89.3% female), age average 24.4, from an higher education institution, attending primary education training courses. A questionnaire was designed and included the following questions: 1. What is geodiversity?; 2. What is a Geopark? Give two examples of geoparks in Portugal; 3. What is your degree of agreement with several statements (presented in the results) related to geodiversity and biodiversity, using the scale from 1- Strongly Disagree to 5 – Totally Agree. Descriptive statistics was used to show the results. The questions that asked for a definition were classified as i) correct; ii) partially correct; iii) incorrect, given a complete definition. Concerning the results, the concept of geodiversity was only defined correctly by five students, showing a large majority an incomplete idea of the concept. The incorrect answers were given by 8 participants, normally confounding geodiversity with biodiversity. The Geopark definition was presented correctly by almost half of the participants (41). Even so, none of the respondents associated the geological aspects with other features of nature, an aspect included in the definition of geopark proposed by the UNESCO. Half of the participants gave at least an example of a Portuguese geopark; the other half did not answer or gave wrong examples. Finally, the majority of participants tended to value geodiversity. Only the beauty of landscapes with geodiversity received a wider range of opinions, perhaps due to their lack of contact with the geological world or to a kind of blindness concerning the abiotic world, hypotheses that need confirmation. Even so, they rejected the idea that the non-living world is less important than the living world or that is less important to preserve geodiversity comparing to biodiversity. They also agreed that geodiversity is essential for biodiversity, since it is responsible for the creation of different habitats, contributing to increase biodiversity. Based on the results, it is considered relevant that the present issue can be deepened in the context of teacher training courses, without missing the inclusion of formal outdoor activities in geoparks. Since research dealing with the present issue is not frequent, we hope that the present exploratory study may help to develop interest on this educational issue in other countries.
Geodiversity: pre-service teachers’ knowledge and perception of its importance
Publication . Almeida, António; Prieto, Irene; García Fernández, Beatriz
The nonbiotic world has received less attention from the conservationists than the living world. Consequently, the formulation of concepts centred on the nonbiotic world seems to have emerged as a necessity. Thus, the term “geodiversity” began to be used in the 1990s to describe the existing variety within inanimate nature expressed in different scales. Geoconservation also became an important dimension of conservationism, especially due to the UNESCO Geoparks Programme, which started in 1997. A Geopark is a territorial area that has relevant geological heritage, usually spread over several geosites with scientific, educational, cultural, aesthetic and economic value. Since the concepts in discussion are more recent than those related to biodiversity, the importance given by pre-service teachers about geodiversity and geoconservation remains uncertain. Thus, this study aims: 1) to identify pre-service teachers’ knowledge about geodiversity and geoparks, based on the definition of these concepts; 2) to check how they value geodiversity, sometimes in confrontation with biodiversity value. The study involved 84 pre-service teachers (75 – 89.3% female), age average 24.4, from an higher education institution, attending primary education training courses. A questionnaire was designed and included the following questions: 1. What is geodiversity?; 2. What is a Geopark? Give two examples of geoparks in Portugal; 3. What is your degree of agreement with several statements (presented in the results) related to geodiversity and biodiversity, using the scale from 1- Strongly Disagree to 5 – Totally Agree. Descriptive statistics was used to show the results. The questions that asked for a definition were classified as i) correct; ii) partially correct; iii) incorrect, given a complete definition. Concerning the results, the concept of geodiversity was only defined correctly by five students, showing a large majority an incomplete idea of the concept. The incorrect answers were given by 8 participants, normally confounding geodiversity with biodiversity. The Geopark definition was presented correctly by almost half of the participants (41). Even so, none of the respondents associated the geological aspects with other features of nature, an aspect included in the definition of geopark proposed by the UNESCO. Half of the participants gave at least an example of a Portuguese geopark; the other half did not answer or gave wrong examples. Finally, the majority of participants tended to value geodiversity. Only the beauty of landscapes with geodiversity received a wider range of opinions, perhaps due to their lack of contact with the geological world or to a kind of blindness concerning the abiotic world, hypotheses that need confirmation. Even so, they rejected the idea that the non-living world is less important than the living world or that is less important to preserve geodiversity comparing to biodiversity. They also agreed that geodiversity is essential for biodiversity, since it is responsible for the creation of different habitats, contributing toincrease biodiversity. Based on the results, it is considered relevant that the present issue can be deepened in the context of teacher training courses, without missing the inclusion of formal outdoor activities in geoparks. Since research dealing with the present issue is not frequent, we hope that the present exploratory study may help to develop interest on this educational issue in other countries.
Iberian fauna perceived danger: a study with primary education students
Publication . Almeida, António; Rato, Valter
The present study sought to verify, through a questionnaire, how 270 primary school students assessed the dangerousness of 16 animals from the Iberian fauna and whether, in danger of extinction, these species should be saved. The animals considered most dangerous were three invertebrates—the Mediterranean black widow, the scorpion, and the Portuguese man of war—and three vertebrates—the blue shark, the Montpellier snake, and the Iberian wolf. The justifications were related to morphological, physiological, and behavioral features and the damage they can cause to humans. Some misconceptions were detected, such as the underrated danger of the mosquito, because it is small, and the overrated danger of the vulture, because it is necrophagous, or the bat, because it is hematophagous. The generalization of danger to all species of a given taxonomic group occurred in the case of the blue shark and the Montpellier snake. Even so, the students supported the need to fight against the extinction of the dangerous animals because they all have a role in nature. No differences in the results concerning the sex of the students were found. A few strategies to approach the present issue in school are presented.