Analyzing customer profitability in hotels using activity based costing

This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not on customer profitability, thus failing to provide effective information to marketing-related decisions. Results are reported by operating departments, whilst marketing activities focus on customer market segments. Recognizing the growing emphasis on customer value creation, and to overcome the mismatch between the provision and use of information in hotels, CPA techniques have been suggested. Notwithstanding their benefits, namely a strategic focus, hotels still apply traditional techniques. A structured questionnaire collected through personal interviews showed that CPA is far from widespread in hotel management; instead, hotels accumulate costs in profit centers and in cost centers. None of the surveyed hotels had adopted activity based costing, despite this technique being viewed as the most appropriate to calculate individual customer profitability.Este artigo investiga a análise de rendibilidade de clientes nos hotéis de quatro e cinco estrelas do Algarve (Portugal). Os sistemas de contabilidade tradicionais focalizam-se na rendibilidade dos produtos, serviços ou departamentos não fornecendo informação eficaz para decisões de marketing. Os resultados são relatados por departamentos, sendo as atividades de marketing direcionadas para segmentos de mercado. Reconhecendo o foco na criação de valor para o cliente e o “desencontro” entre fornecimento e utilização de informação nos hotéis, a literatura tem sugerido técnicas de análise de rendibilidade de clientes. Apesar dos beneficios destas técnicas, nomeadamente o foco estratégico, os hotéis utilizam técnicas tradicionais. Um questionário estruturado recolhido presencialmente revelou que a técnica CPA está pouco difundida no setor; os hotéis acumulam custos por centros de resultados e por centros de custos. Nenhum adopta o custeio baseado nas actividades, embora seja o método mais apropriado para atribuir custos a clientes.info:eu-repo/semantics/publishedVersio

Reservatório de pressão horizontal para transporte de mercadorias perigosas

O presente trabalho consiste na análise estática e dinâmica de um reservatório de pressão horizontal aplicado ao transporte de mercadorias perigosas por estrada (Cisterna). Inicialmente fez-se um enquadramento do tema e relatou-se os resultados das pesquisas bibliográficas. De seguida, procedeu-se a uma análise estática, onde se definiu a mercadoria a transportar, a capacidade da cisterna, dimensões, tipo de topo e de secção, material de construção, pressões, temperaturas e calculou-se a espessura e tensões. Posteriormente, efectuou-se uma análise dinâmica simplificada. Por fim, reuniu-se os resultados, comparando-os e retirando conclusões. Os conteúdos aqui expostos são uma abordagem teórica e não um projecto, onde apenas se fez recurso a estudos analíticos e computacionais deixando de parte qualquer investigação experimental, não podendo existir responsabilidade pela aplicação prática destes conteúdos sem recurso a estudos mais profundos

Understanding appraiser independence : a multi-method research

Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo foca-se na relação entre gestores e avaliadores no sector nacional, de fundos de investimento imobiliário, com o objetivo de desenvolver um quadro teórico de como a independência dos avaliadores é percebida por ambos os agentes. Sobre a metodologia, o estudo combina uma pesquisa qualitativa através de entrevistas com especialistas para entender quais são os principais conceitos relacionados com a independência do avaliador e uma pesquisa quantitativa com base num questionário distribuído individualmente a vários gestores de fundos imobiliários e avaliadores. Podemos concluir que o conceito de independência do avaliador não tem uma definição simples e que os fatores mais citados na definição são a pressão, os conflitos de interesses, ter ética de trabalho e ser qualificado. A pesquisa qualitativa trouxe grande valor acrescentado a este estudo permitindo entender os fatores que influenciam a independência dos avaliadores. Os resultados estatísticos mostram que os cinco fatores mais correlacionados com a independência do avaliador são a dimensão do cliente, o risco de sanções disciplinares impostas por autoridades reguladoras ou de associações profissionais, o acesso a trabalhos anteriores do mesmo imóvel, forma de remuneração das avaliações e a experiência do avaliador. Além disso, também concluiu que os avaliadores e os gestores de fundos têm as mesmas perceções sobre a importância de cada fator para a independência das avaliações. Algumas limitações deste estudo são a falta de controlo direto sobre os inquiridos ao responder ao questionário e o fato dos fatores terem sido todos tratados da mesma forma.This study focuses on the relationship between fund managers and appraisers in the national sector, of real estate investment funds, with the aim of developing a theoretical framework of how the independence of the appraisers is perceived by both agents. Regarding the methodology, this study combines a qualitative interview survey with experts to understand which are the main concepts related to the appraiser´s independence and a quantitative survey based on a questionnaire distributed individually to several real estate fund managers and appraisers. We can conclude that the concept of appraiser independence does not have a simple definition and that the factors more mentioned in the definition are the pressure, the conflicts of interests, work ethic, and be qualified. The qualitative research brought great added value to this study allowing us to understand the factors that influence the appraisers? independence. The statistic results show that the five factors more correlated with the appraiser´s independence are client dimension, risk of disciplinary sanctions imposed by regulatory authorities or professional associations, access to the previous works of the same real estate, form of remuneration of the appraisals, and appraiser´s experience. Additionally, we also found that appraisers and other agents have the same perceptions about the importance of each factor to the appraisals independence. Some limitations of this study are the lack of direct control over respondents while answering the questionnaire and the fact we have handled all factors the same way

Peroxissomas e infeções virais: para além da defesa antiviral

Peroxisomes are multifunctional intracellular organelles, crucial for different physiological and pathological processes. Recently, MAVS (mitochondrial antiviral signaling), the mitochondrial adaptor protein essential for the RLR (retinoic acid inducible gene I-like receptors)-mediated antiviral defense was identified at peroxisomes. Upon infection, viral RNA is recognized by RLRs which induce a signaling cascade that initiates with MAVS activation at both mitochondria and peroxisomes. This culminates with the production of antiviral effectors, such as type I IFNs (interferons) and ISGs (IFN-stimulated genes) that prevent viral replication and dissemination. It has been demonstrated that peroxisomal and mitochondrial MAVS act together in a complementing manner: peroxisomal MAVS induces a rapid but short-term response, while mitochondrial MAVS leads to a delayed but long-lasting antiviral response. The aim of this work was to understand the importance of peroxisomes in the cellular antiviral defense and in viral infections. The results presented in this thesis prove that HCV (hepatitis C virus) NS3-4A and HCMV (human cytomegalovirus) vMIA target peroxisomes to inhibit peroxisomal MAVSdependent antiviral signaling, impairing the production of ISGs. We show that NS3-4A inhibits peroxisomal-dependent signaling through the cleavage of peroxisomal MAVS cytosolic domain. We also show that vMIA interacts with peroxisomal MAVS, inhibiting its oligomerization and impairing the downstream signaling. Additionally, vMIA induces peroxisomal fragmentation, which we prove to be independent of the vMIA-mediated peroxisomal MAVS inhibition. Moreover, we show that vMIA is dependent of MFF, an adaptor protein of peroxisomal fission machinery, and we demonstrate that MFF mediates the interaction between vMIA and peroxisomal MAVS. Finally, we present an interactome of protein-protein interactions between human viruses and peroxisomes, revealing that distinct viruses target peroxisomal proteins. A detailed analysis of the identified interaction revealed that lipid metabolism may be the main peroxisomal function exploited by viruses, possibly to enhance viral infection, or for cellular host defense. Altogether, these results enforce the role of peroxisomes as platforms for RLR signaling and, moreover, suggest that their importance for viral infection may go beyond the antiviral defense. Further studies are proposed to better disclose the role of peroxisomes in viral infection, which can ultimately lead to the discovery of novel targets for the development antiviral therapeutics.Os peroxissomas são organelos intracelulares multifuncionais, cruciais para diferentes processos fisiológicos e patológicos. Recentemente, a MAVS, proteína adaptadora mitocondrial essencial para a defesa antiviral mediada pelos recetores RLR, foi identificada nos peroxissomas. Após infeção, o ácido ribonucleico viral é reconhecido pelos recetores RLRs que induzem uma cascata de sinalização que se inicia com a ativação da MAVS, tanto nas mitocôndrias como nos peroxissomas, culminando com a produção de efetores antivirais, tais como interferões do tipo I e genes induzidos pelos interferões (ISGs), que impedem a replicação e disseminação viral. Foi demonstrado que as MAVS peroxissomais e mitocondriais atuam de forma complementar: a MAVS peroxissomal induz uma resposta rápida, mas de curto prazo, enquanto que a MAVS mitocondrial leva a uma resposta antiviral tardia, porém duradoura. O objetivo deste trabalho foi compreender a importância dos peroxissomas na defesa antiviral celular e nas infeções virais. Os resultados apresentados nesta tese provam que a NS3-4A do vírus da hepatite C (HCV) e a vMIA do citomegalovírus humano (HCMV) exploram os peroxissomas para inibir a sinalização antiviral dependente da MAVS, impedindo a produção dos ISGs. Mostramos que a NS3-4A inibe a sinalização dependente dos peroxissomas através da clivagem do domínio citosólico da MAVS e também mostramos que a vMIA interage com a MAVS peroxissomal, inibindo a sua oligomerização e impedindo a sinalização a jusante. Para além disso, a vMIA induz a fragmentação peroxissomal, que provamos ser independente da inibição da sinalização antiviral. Mostramos também que a vMIA é dependente da MFF, uma proteína adaptadora da fissão peroxissomal, e demonstramos que a MFF medeia a interação entre a vMIA e a MAVS peroxissomal. Finalmente, apresentamos um interatoma das interações proteína-proteína entre vírus humanos e peroxissomas, revelando que vírus distintos interagem com diferentes proteínas peroxissomais. Uma análise detalhada das interações identificadas revelou que o metabolismo lipídico pode ser a principal função peroxissomal explorada pelos vírus, possivelmente para aumentar a infeção viral, ou para a defesa do hospedeiro celular. Em conjunto, estes resultados reforçam o papel dos peroxissomas como plataformas para a sinalização dos RLRs e, além disso, sugerem que a sua importância para a infeção viral pode ir além da defesa antiviral. Novos estudos são propostos para compreender melhor o papel dos peroxissomas na infeção viral, o que pode levar à descoberta de novos alvos para o desenvolvimento de terapias antivirais.Programa Doutoral em Biomedicin

Electro-based technologies for contaminants removal from soil and effluent targeting further reuses

This work would not have been possible without the INTERREG SUDOE project 4KET4REUSE - KETs for the removal of emerging contaminants in treated wastewater from the SUDOE area (SOE1/P1/E0253, 2016 – 2019) that funded most of it, which I deeply acknowledge. The Department of Civil Engineering from the Technical University of Denmark (DTU) is also acknowledged for the funding of the study of the arsenic and petroleum hydrocarbons removal from soil. This work has also received funding from the European Union’s Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No. 778045, the IDS-FunMat-INNO Doctoral Programme funded by the KIC EIT-Raw Materials, the Portuguese Polar Programme-PROPOLAR, the Erasmus+ scholarship, which all were a great contribution to carry out this work.Soil and water resources are interconnected, and their protection is essential to Human life. Emerging organic contaminants (EOC) are a large group of unregulated compounds, which presence in both soils and effluents is a matter of major concern with unknown consequences. Thus, in order to reduce environmental and human associated risks, there is a need to develop viable techniques for the removal of these contaminants. In this Ph.D. dissertation, cost-effective key solutions based on electro-technologies were designed and studied for soil and effluent remediation, which are the downstream and upstream sources of the contamination. Soil remediation was focused on EOC and contamination legacy that is more resistant to natural attenuation (arsenic and petroleum hydrocarbons). The effluent treatment was focused on EOC removals and also the possibility to promote phosphorus recovery/reuse, a critical raw material essential to life. The electrokinetic contaminants removal from soil was developed aiming its valorization either in agriculture or as a secondary raw material. Soil treatment was highly dependent on both soil and contaminants properties. More aggressive electro-treatment conditions were designed ex-situ using 1-to 3-compartment electrodialytic reactors with soil stirring. For all the cases, the electric current enhanced contaminants removal. Up to 80% of arsenic was removed from soil in a 2-compartment cell, whereas remediation experiments of EOC achieved at least a 44% removal (mobilized and/or degraded) for three tested set-ups. An in-situ treatment with different electrical current strategies aiming at less soil disturbance was also developed for more sensitive scenarios like agricultural soil and arctic environment. The removal of hydrocarbons in artic soil was challenged by a more recalcitrant contamination, whereas EOC remediation in agricultural soil was enhanced up to a 37% by the electric current. The electro-technologies developed for effluent treatment were designed to promote a safer irrigation and/or environmental discharge. For either the reuse or the removal of phosphorus, together with EOC removal, a reactor with an anion exchange membrane with polarization switch showed to be the best approach developed (up to 15% P recovery and 57-72% of EOC removal). A one-compartment reactor with a sequence of more than two circular-shaped metal mixed oxide coated titanium mesh electrodes, alternated in polarity, was the best approach for EOC removal (up to 90% in 2 hours). This treatment does not require the addition of reagents and represents low energetic costs, making it more environmentally friendly. The technologies based on electrokinetic treatment showed to have a high potential for a wide array of applications, although the selection of the suitable treatment setup should be done case-by-case

Design of microbial polysaccharide films for food packaging

The overuse of synthetic non-biodegradable plastic packaging in the last decades turned into a serious global environmental problem, once recycling and energy recovery are not perfect solutions. To overcome this problem, efforts have been done by researchers around the world to use biodegradable biopolymers from renewable resources as food packaging materials. In this thesis, FucoPol, a microbial exopolysaccharide has been studied as a sustainable alternative and the following questions were raised: • Is it possible to produce films of FucoPol and which properties should be improved? • Which strategies may be applied to improve their behaviour, specially their barrier properties to gases and water vapour? • Is it possible to use FucoPol films as an alternative to synthetic plastics aiming their use as packaging material? This study shows that, FucoPol films offer good barrier properties to gases and biodegradability. Their weaker properties, low barrier properties to water, have been improved along the work, using two distinct strategies: formulation of bilayer films of FucoPol and chitosan and use of different coatings techniques in FucoPol films. The results have shown that, it is possible to improve FucoPol films properties, namely the barrier properties to gases and water vapour, and resistance to liquid water. FucoPol combined with chitosan as a bilayer film was used for walnuts packaging and it was possible to verify that it can protect food susceptible to lipid oxidation as effectively as synthetic materials

The impact of CSR activities on trust: the role of perceived brand authenticity and brand personality

This work studies how the impacts of CSR on trust depend on a brand’s personality, while analysing if they are driven by changes in perception of brand authenticity. An experiment was undertaken in which respondents were subject to one of four scenarios which varied in terms of the personality and the existence (or not) of CSR, being then enquired about authenticity and trust. Results demonstrated a significant effect of personality on authenticity and trust, while CSR only affected significantly authenticity. Authenticity was shown to mediate the effect of CSR on trust, indicating the existence of a suppressor variable

Empowering NAU´s product diversification : an analysis about the introduction of a new bottle size of NAU

This dissertation aims to understand to what extent the introduction of a smaller bottle´s size of NAU beer, with 33cl of capacity, would influence the final consumers’ decision-making process and the decision of being a distribution channel of the product; and its impact on company´s success. The introduction of a new product´s version is an important innovation tool. It emphasises that in order to get a new product into the market, it may be only necessary to make the essential changes so that consumer´s needs are continuously met. The launch of a smaller bottle´s capacity seems to be able to improve the NAU´s beer position on the Portuguese craft beer market and strengthen the company´s success. In this case, the introduction of a NAU´s new product size version is used as a strategic measure. In fact, it will promote the product and maximize the creation of brand awareness, which is expected to increase the sales of the original bottle size of NAU. The interconnection of both NAU´s versions over the time, the willingness to pay curve and the distribution channels choice, were computed for both bottle´s sizes through the online survey results. The main conclusions are complemented by a detailed analysis made by interviews, with the current distribution channels of the brand.A dissertação que se segue petende perceber de que forma a introdução de uma garrafa de menor tamanho da cerveja NAU, mais especificamente com 33cl de capacidade, poderá influenciar o processo de decisão do consumidor e a decisão de os canais de distribuição distribuirem o produto; e o respectivo impacto no sucesso da empresa. A introdução de uma nova versão de um produto é um importante instrumento de inovação. De forma a inserir um produto novo no mercado é apenas necessário garantir que as necessidades dos consumidores são continuamente garantidas.O lançamento de uma garrafa de menor capacidade como alternativa à garrafa original, parece ser capaz de beneficiar o posicionamento da cerveja NAU no mercado Português de cerveja artesanal e fortalecer o sucesso da empresa. A introdução da garrafa de 33cl da cerveja NAU é caracterizada como sendo uma medida estratégica com o objectivo de promover o produto e maximizar o conhecimento da marca; traduzindo-se num possível aumento das vendas da garrafa original. A interligação entre as vendas de ambas as versões da marca ao longo do tempo, a curva que expressa a procura por ambos os modelos da garrafa da cerveja NAU e a escolha dos canais de distribuição mais indicados para cada versão da garrafa, foram elaborados com base nos resultados de um inquérito online. As principais conclusões foram complementadas com os resultados de entrevistas realizadas junto aos actuais canais de distribuição da marca