Plano de negócios do projeto Furnas Golf & Spa Resort

Mestrado (Trabalho de Projeto), Gestão de Empresas (MBA), 31 de janeiro de 2022, Universidade dos Açores.A partir da análise do setor do turismo nos Açores verifica-se a necessidade de criação de uma unidade hoteleira de cinco estrelas, temática em golfe e o projeto Furnas Golf & Spa Resort apresenta-se como resposta a esta mesma necessidade. O presente trabalho de projeto tem como principal intuito a elaboração de um plano de negócios para o projeto Furnas Golf & Spa Resort, a localizar-se na freguesia das Furnas, em parceria com o Furnas Golf Course. Este alojamento irá contribuir para a sustentabilidade do turismo na região com a diversificação da oferta e consequente aumento das vantagens competitivas do setor, diminuição da sazonalidade e promoção do golfe e dos Açores como destino turístico. O projeto também se reveste de razões de carater social e ambiental, com a utilização de equipamentos com eficiência energética, guia de boas práticas ambientais e criação de trinta novos postos de trabalho. O investimento previsto ascende a 16.912.100 euros, dos quais 6.633.541 euros serão financiados por capitais próprios, 10.147.260 euros por financiamento externo e 131.299 euros por suprimentos de sócios. Determinou-se os cash flows líquidos previsionais do projeto com a previsão dos proveitos e dos custos, com base num conjunto de pressupostos e de dados estatísticos de estabelecimentos hoteleiros similares e constituiu-se assim o balanço e a demonstração de resultados previsionais do projeto. O estudo de viabilidade económica e financeira conclui que o projeto é globalmente viável, uma vez que na perspetiva do projeto pós-financiamento verifica-se VAL ≥ 0 de 3.317.716 euros, TIR ≥ CMPC de 18,44% e Payback de seis anos, período consideravelmente razoável para a dimensão deste projeto. A partir da análise da sensibilidade é possível concluir que mesmo considerando um cenário negativo com descidas nas taxas de ocupação e aumento do investimento, o projeto continua a ser viável.ABSTRACT: By analysing the tourism sector in the Azores, it has been concluded that there is a need to create a five-star resort, thematic in golf, and the Furnas Golf & Spa Resort project presents itself as an answer to this need. The main purpose of this project is to prepare a business plan for the Furnas Golf & Spa Resort project, to be located in Furnas parish, in partnership with Furnas Golf Course. This accommodation will contribute to the sustainability of the tourism in the region, by diversifying the offer and consequently increasing the sector’s competitive advantages, reducing the seasonality, and promoting golf and the Azores as a destination. The project also has social and environmental advantages, with the use of energyefficient equipment, a guide to good environmental practices, and the creation of thirty new jobs. The planned investment amounts is up to 16.912.100 euros, of which 6.633.541 euros will be financed by equity, 10.147.260 euros by external financing, and 131.299 euros by shareholder loans. The project's cash flows were determined with the forecast of income and costs, based on a set of assumptions and statistical data from similar accommodations, and the balance sheet and income statement of the project’s foreseen results. The economic and financial feasibility study concluded that the project is globally viable, since from the perspective of the post-financing project NPV ≥ 0 of 3.317.716 euros, IRR ≥ WACC of 18,44%, and Payback of six years, a considerably reasonable period for the project’s dimension. Based on the project’s sensitivity analysis, it is possible to conclude that even considering a negative scenario, with decreases in occupancy rates and increase of the investment, the project continues to be viable

Characterisation of microbial attack on archaeological bone

As part of an EU funded project to investigate the factors influencing bone preservation in the archaeological record, more than 250 bones from 41 archaeological sites in five countries spanning four climatic regions were studied for diagenetic alteration. Sites were selected to cover a range of environmental conditions and archaeological contexts. Microscopic and physical (mercury intrusion porosimetry) analyses of these bones revealed that the majority (68%) had suffered microbial attack. Furthermore, significant differences were found between animal and human bone in both the state of preservation and the type of microbial attack present. These differences in preservation might result from differences in early taphonomy of the bones. © 2003 Elsevier Science Ltd. All rights reserved