The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution

In view of the growing relevance of management accounting in the administration of universities, the recognition of the need for an effective costs assessment system (Jarrar, Smith and Dolley, 2007), and the profound changes that have been occurring in the structure of Portuguese universities, developing and implementing models that may actually be useful for the management of these institutions will be of major importance. The aim of this work is to present a costs assessment model, influenced by the activity-based costing (ABC) and applicable to higher education institutions. Therefore, based on the procedures used by the services of a faculty belonging to a large Portuguese university, we tried to create a model which allows the attribution of each department’s expenditure to the various cost objects – courses, research projects, services. In this way, we tried to present a model which, without being too complex, has a level of detail sufficient enough to enable the production of reliable information and which can be applied in the context of higher education institutions.Activity-based costing, Management accounting

Competitive Advantages as a Complete Mediator Variable in Strategic Resources, Dynamic Capabilities and Performance Relations in the Car Sales Sector

Taking the resource-based view –RBV- and the dynamic capability view –DCV- as an orientation, the main aim of this study is to develop the mediator role that competitive advantages play in the relations between strategic resources, dynamic capabilities and performance. The study takes place in a dynamic and changing sector: the sale of new cars in Portugal. The results show that (a) achieving competitive advantages, which are decisive for business results, depends on the available strategic resources and the generating of dynamic capabilities, (b) in dynamic and changing sectors strategic resources are essential to generate dynamic capabilities, (c) firms must center their attention on, more than results, the generating of sustainable competitive advantages as these act as a mediator variable of the effect of strategic resources and dynamic capabilities on performance. The data scrutiny uses structural equation modeling (SEM) through PLS as the statistical instrument. The sample comprises 89 firms which sell new cars in Portugal

Preparatory and field work phases in the qualitative empirical research process in management: the case studies approach

Purpose: The aim of this paper is to promote qualitative methodology within the scientific community of management. The specific objective is oriented to propose an empirical research process based on case study method. This is to ensure rigor in the empirical research process, that future research may follow a similar procedure to that is proposed. Design/methodology/approach: Following a qualitative methodological approach, we propose a research process that develops according to four phases, each with several stages. This study analyses the preparatory and field work phases and their stages. Findings: The paper shows the influence that case studies have on qualitative empirical research process in management. Originality/value:. Case study method assumes an important role within qualitative research by allowing for the study and analysis of certain types of phenomena that occur inside organisations, and in respect of which quantitative studies cannot provide an answer

The importance of qualitative methodology in management empirical research

Purpose: The aim of this paper is to highlight the importance of qualitative research within the scope of management scientific studies, referring to its philosophy, nature and instruments. It also confronts it with quantitative methodology, approaching its differences as well as its complementariness and synergies, with the purpose of explaining, from a more analytic point of view, the relevance of qualitative methodology in the course of an authentic and real research despite its complexity. Design/methodology/approach: Regardless of its broad application, one may attest the scarcity literature that focuses on qualitative research applied to the management scientific area, as opposed to the large amount that refers to quantitative research. Findings: The paper shows the influence that qualitative research has on management scientific research. Originality/value:. Qualitative research assumes an important role within qualitative research by allowing for the study and analysis of certain types of phenomena that occur inside organisations, and in respect of which quantitative studies cannot provide an answer

Social and cognitive presence in virtual learning environments: case study with secondary school students

Este trabalho aplica a metodologia da análise de conteúdos a fóruns de discussão realizados em ambiente virtual. Os fóruns foram implementados numa sala de aula virtual criada numa plataforma da Web 2.0 (http://www.edu20.org). O caso em estudo ocorreu durante cerca de quatro meses e foi realizado com uma turma do Ensino Secundário (11º ano de escolaridade), numa disciplina de Inglês. Neste estudo, o ambiente virtual criado, funcionou como complemento da aprendizagem presencial. A análise de conteúdo das diversas interacções dos fóruns ocorreu com recurso ao software WeftQDA. Desta análise resultaram um conjunto de categorias através das quais é possível observar de que modo as presenças social, cognitiva e docente interagem, bem como a preponderância que a presença social assume em fóruns de discussão deste tipo. This paper applies the methodology of content analysis discussion forums held in a virtual environment. The forums were implemented in a virtual classroom created on a Web 2.0 platform (http://www.edu20.org). The case study took place for about four months and was conducted with a group of secondary school students (11th grade), in the English subject. In this study, the virtual environment created, worked as a complement to classroom learning. The content analysis of the various interactions in the forums was done using the software WeftQDA. This analysis results in a set of categories through which you can observe how the social, cognitive and teacher presence interact, and the prominent role that social presence takes in forums of this type

Interacções em fóruns de discussão com alunos do ensino secundário: uma análise sociométrica

This work applies the methodology of social network analysis to discussion forums that took place in a virtual environment. These forums were implemented within a virtual classroom created in a Web 2.0 platform (http://www.edu20.org). The study was carried out over four months with an English class of secondary school students (11th grade). In this study, the virtual environment worked as a complement to face-to-face learning. The analysis of all the interactions in the forums was done using the software UCINET and NETDRAW. The sociograms that resulted from this analysis show the interactive dynamics, the roles of the different actors and that will allow the teacher to decide his teaching practice accordingly

Valuing alternative bundles of landscape attributes: Cost-benefit analysis for the selection of optimal landscapes

The role of landscape valuation and extended cost-benefit analysis inlandscape conservation decision-making is first addressed. It is stressed that substantial research on how to value alternative conservation schemes is required, in order to cope with emerging policy needs. An analytical frame for the valuation of alternative landscape conservation schemes is then discussed. This frame enablesthe analyst to sequentially disaggregate values for whole landscape changes over attributes. This is an essential operation if the optimal bundle of landscape attributes is to be selected by cost-benefit analysis. The concept of substitution between landscape attributes plays an essential role within the whole analytical frame. The circumstances that lead to anticipate substitution between landscape attributes are explored. A brief review of the alternative empirical strategies for landscape valuation is then carried out, to check whether they permit sequential desegregation of landscape value over attributes. Next, an empirical application to the valuation of landscape attribute changes in the Pennine Dales Environmentally Sensitive Area is presented. The empirical results confirm the idea of the prevalence of substitution in valuation in most practical contexts. To illustrate the potential of the proposed approach, a sequential cost-benefit analysis of attribute changes along consistent paths of aggregation is then carried out – which eventually leads to the selection of optimal bundles of landscape attributes. Some problems and limitations of the approach are also discussed. Among them, the question of non-uniqueness, or path dependency of the optimum is given particular consideration

Aplicação da análise sociométrica de redes sociais a fóruns de discussão de comunidades virtuais

O presente trabalho pretende implementar a metodologia da análise de redes sociais para melhor compreender as dinâmicas de interacção em fóruns de comunidades virtuais de aprendizagem. Em concreto, a metodologia de análise de redes sociais foi aplicada a um fórum de discussão de uma comunidade virtual criada para funcionar na disciplina de e-learning e comunidades virtuais de aprendizagem, do mestrado TIC na Educação e Formação. Esta análise permitiu-nos, com recurso a ferramentas informáticas como UCINET e NetDraw, compreender melhor o tipo e a dinâmica das interacções entre os vários elementos da comunidade, a densidade da rede, o grau de centralidade dos actores, o grau de intermediação, o grau de inclusividade e ofereceu-nos uma perspectiva dos papéis dos actores e grupos na rede

Consulting project for the optimization of the automative providers network of Europ assistance Portugal: overview of the network capillarity

After an in-depth analysis of EAP’s current situation, it was founda need to implementaction that, ,represent significant operation algains. The seinitiatives have as hort-termim pact, how ever ,they are meant to be a firsts tepfor the introduction of more profound changes. The analysis’ results proved that itis crucial to improve the network efficiency byre- structuring critical zones and excluding low-performing providers. Additionally, to guarantee that EA Pinternal systems runsmoothly, action sare recommended regarding the TASK and RoS systems. Finally, providers ’performance can be enhanced bylinking KPIsto SLA

Can we improve the accuracy of the value-at-risk with asymmetric and long memory GARCH models?

Sonic branding strategy is commonly used by brands to show and communicate their values and identity in parallel with other sensory branding strategy. Sonic logos are important part of sonic branding. Being one of the key elements of sonic branding, it is essential to explore how different feature consist in sonic logos affect consumers' behavior. This study aimed to investigate how different sonic logo contour influences consumers' perspective towards brand personality and how it affects their brand recall. This study used brand personality scale developed by Aaker (1997) consisting of five brand personality dimensions (Sincerity, Excitement, Competence, Ruggedness, Sophistication). Sonic logo features were controlled and manipulated resulting in three different versions of sonic logo contour (Ascending, Descending and Constant) with three non-existing brands and placed in eleven seconds dummy podcast show. The result shows that each brand personality dimension was associated with different sonic logo contour with dimension Sincerity and Competence associated with the Ascending sonic logo, dimension Excitement associated with the Constant sonic logo, and dimension Ruggedness associated with Descending sonic logo contour. Furthermore, Brand recall study showed that dimension Sincerity and Competence positively influence brand recall based on consumers' self-evaluation for the hypothetical brand. Further investigation should try to better understand the process of how different sound features affect different consumers’ behavior in relation to branding theory for marketing implications.A estratégia de branding sónico é uma estratégia utilizada habitualmente pelas marcas para mostrar e comunicar os seus valores e identidade em paralelo com outras estratégias de branding sensorial. O objetivo deste estudo foi investigar como os diferentes contornos do logótipo sónico influenciam a perspetiva dos consumidores em relação à personalidade da marca e como afetam a recordação da marca. Este estudo utilizou a escala de personalidade da marca desenvolvida pela Aaker (1997) que consiste em cinco dimensões de personalidade da marca (Sinceridade, Excitação, Competência, Robustez, Sofisticação). As características do logotipo sónico foram controladas e manipuladas, resultando em três versões diferentes do contorno do logotipo sónico (Ascendente, Descendente, e Constante) com três marcas fictícias e colocadas durante onze segundos de "podcast dummy show". O resultado mostra que cada dimensão de personalidade da marca foi associada a diferentes contornos de logotipo sónico, a dimensão Sinceridade e Competência foi associada ao logotipo sónico Ascendente, a dimensão Excitação foi associada ao logotipo sónico Constante, e a dimensão Robustez foi associada ao contorno do logotipo sónico Descendente. Além disso, o estudo de recordação da marca revelou que a sinceridade e a competência da dimensão influenciam positivamente a recordação da marca com base na auto-avaliação dos consumidores para a marca hipotética. Investigação futura seria necessária para melhor compreender o processo de como diferentes características sonoras afetam o comportamento dos diferentes consumidores em relação à teoria da marca para implicações de marketing