RCIPL
Institutional Repository of the Lisbon Polytechnic
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The role of management accounting indicators in performance assessment of Portuguese higher education institutions
Publication . Mucharreira, P. R.; Godinho Antunes, Marina; Justino, M; Texeira Quirós, Joaquín
The assessment of quality and performance in Higher Education Institutions (HEIs) is a multifaceted task, which needs a holistic approach that encompasses various dimensions. This article focuses on the role of some management accounting indicators, namely, the relevance of both financial and nonfinancial indicators when evaluating the quality and performance of HEIs. In today's era of globalization, HEIs continually grapple with ongoing challenges. Competitive landscapes are increasingly taking shape across various markets, elevating the creation of value and financial sustainability as critical objectives within their purview. HEIs performance has undergone significant transformation, given that these educational establishments are now compelled to seek alternative funding sources, aligning more closely with the characteristics of a competitive market. As such, HEIs aspiring to establish a strong presence in these markets must direct their attention toward strategic objectives that ensure financial sustainability, much like organizations in other sectors. For this purpose, HEIs must develop an in-depth understanding of their business processes, adopting a management approach that allows them to assess their quality and performance, both at the national and international levels. These institutions aim to bolster their competitiveness by implementing management strategies centered on quality and financial sustainability. These strategies incorporate performance measurement systems encompassing
a wide array of financial and non-financial metrics. The literature highlights the advantages of nonfinancial performance measures, emphasizing their particular focus on long-term perspectives, which contribute to enhanced organizational performance. Such measures facilitate comprehension of the interplay between various strategic objectives, enhance communication between employee actions and defined goals, and aid in resource allocation and priority setting relative to those objectives. Regarding
the methodology, the data were obtained through an online survey developed by the authors to evaluate the different dimensions of the proposed research model, using for this purpose a sample of convenience constituted by members of the management boards of Portuguese universities and polytechnics. In the treatment of quantitative data, a structural equation model (SEM) was used through the SPSS software (Statistical Package for the Social Sciences), to investigate the possible relationships between the different dimensions incorporated in the model. The main conclusions of the study, considering the conceptions of the respondents, point towards that the use of financial indicators significantly improves the financial performance of HEIs (B=0.199, p=0.006) and, on the other hand, the use of non-financial indicators significantly improves the operational (B=0.487, p <0.001), financial (B=0.265, p <0.001) and market (B=0.479, p <0.001) performance of HEIs.
Energy production from landfill gas: short-term management
Publication . Domingues, Nuno Soares
An increasing lack of raw materials, resource depletion, environmental impacts and other concerns have changed the way the population faces garbage disposal and municipalities implement waste management strategies. The aggravated global rise in municipal solid waste (MSW) generation has led to a new stage in full development, with objectives and targets set by the European Union regarding reducing the production of MSW. The targets also include the increasing selective collection, reuse, recycling and recovery (organic and energetic) of the waste produced. At the same time, the European Union has also set caps for the greenhouse gas emissions and for increasing the use of alternative renewable energy sources. In this context, one of the sources of renewable energy that is beginning to be used to produce electricity in our country is biogas. Finally, AD promotes the development of a circular economy. The present study introduces the formalism for a computer application that simulates the technical-economic behaviour of the short-term management of biogas for the conversion of electricity, and the mathematical model is formulated as a mathematical programming problem with constraints. A simulation for a case study of short-term management is given using the real landfill data available. The case study proves the ability of the LandGEM, despite some authors' support that the Tabasaran-Rettenberger model provided a more reliable estimate, especially when compared to actual landfill data. The present paper is a contribution to the optimisation of the management of electricity from the use of biogas, namely the second phase of the Strategic Plan for Urban Waste. In addition to complying with the legislation in force, the use of biogas to produce electricity is an added value for the concessionaires of waste treatment and final destination units, as this alternative energy source can provide not only self-sufficiency in electricity for these units but also the export of surplus energy to the National Electricity Grid, thus contributing to the self-sustaining management and energy flexibility that is intended for these infrastructures.
Natural gas–hydrogen blends to power: equipment adaptation and experimental study
Publication . Valente, Ruben; Costa, Jorge M.; Soares Domingues, Nuno Alexandre
An experimental study was devised to assess the technical, environmental, and economic impact of incorporating hydrogen into natural gas. The experimental tests were conducted on a GUNT ET 792 demonstration unit, characterized by operating on a gas cycle in a twin-shaft configuration. The equipment was adapted to accommodate natural gas and mixtures of natural gas with hydrogen in volumetric fractions of 5%, 10%, and 20%. The tests carried out ensured the viability of using these mixtures from a safety perspective. On the other hand, it was possible to evaluate the main differences in the use of these fuel gases in terms of the temperatures and pressures that characterize the main points of the gas cycle, fuel injection pressures, air/fuel ratios, excess air, power output, overall cycle efficiencies, NOX and CO2 emissions, and operational cost.
Study of additive manufacturing intrinsic defects on fatigue life of Ti-6Al-4V †
Publication . Ribeiro Cardoso Martins Morgado, Teresa Leonor; Alves, João; Pereira, António; Pereira, Manuel; Martins, Rui F.
The present work presents a new approach to studying the structural integrity of a Ti-6Al-4V alloy obtained by Selective Laser Melting (SLM). This approach is based on the intrinsic addictive manufacturing defects analysis obtained by nanotomography, the experimental S-N curve, and the small crack growth Murakami and Endo model. Also, two counting methods of 3D manufacturing intrinsic defects were considered. The simulation of S-N curves and the small crack propagation curves were successfully obtained. New models for predicted fatigue limit were developed, one using the (3D) variable area of the defects observed as the total area and the other using the total project area. The 3D total surface area counting method presents more conservative values on crack propagation studies, so it is recommended for integrity studies of Ti6Al4V alloy obtained by SLM.
Módulos automatizados em softwares de auditoria para procedimentos analíticos
Publication . Barcelos, Humberto; Rodrigues, Fernando
A auditoria, enquanto prática essencial para a transparência e a confiança nos mercados financeiros, tem vindo a evoluir significativamente com o advento de novas tecnologias. Esta dissertação visa explorar a integração de web scraping e Application Programming Interfaces (API) em procedimentos analíticos, propondo um modelo automatizado que otimize a recolha de dados e a análise em tempo real. A investigação estrutura-se em três principais questões-chave cujos objetivos são: (i) compreender o enquadramento e as vantagens dos procedimentos analíticos; (ii) identificar lacunas na literatura através de uma revisão bibliométrica; e (iii) desenvolver e validar um modelo aplicável na prática de auditoria. Para tal, foi adotada uma metodologia mista. A revisão bibliométrica, com recurso ao VOSviewer, mapeou as principais contribuições académicas e lacunas sobre a aplicação de tecnologias na auditoria. Seguiram-se entrevistas aprofundadas com Partners e Managers de grandes firmas de auditoria, como a KPMG, EY, PwC, Deloitte, BDO e Forvis Mazars. Esta análise foi complementada pela abordagem de Design Science Research (DSR) e pela modelação em processos realizada pela notação Business Process Model and Notation (BPMN). Os resultados obtidos destacaram uma lacuna na automatização da integração de dados de mercado nos softwares de auditoria, que atualmente se concentram em organizar fluxos de trabalho, sem funcionalidades avançadas para análises detalhadas automáticas. O modelo proposto aborda esta necessidade, integrando web scraping e API para melhorar a eficiência, precisão e fiabilidade dos procedimentos analíticos. As pesquisas feitas oferecem contribuições relevantes para o desenvolvimento teórico e metodológico em auditoria, ao proporem uma solução que preenche as lacunas existentes na literatura e para a prática profissional, ao promover inovações que podem aumentar a transparência e a qualidade dos processos de auditoria, reforçando a confiança dos stakeholders nos relatórios financeiros.