A Avaliação do Capital de Risco segundo a Teoria das Opções

Neste trabalho pretendemos aplicar a moderna Teoria das Opções na valorização da participação de uma Sociedade de Capital de Risco numa empresa participada. Aplicamos o Modelo de Merton, para quantificar as diversas opções quer da empresa participante quer da participada.Capital de Risco, valorização da dívida

A PERSPECTIVE ON THE EFFECTS OF THE USE OF QUALITY COST INFORMATION ON QUALITY-RELATED LEARNING

The main purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). More specifically, we intend to analyze to what extent the diagnostic and interactive uses of QCI contribute to the development of quality-related learning. A conceptual model was developed and tested using structural equation modelling. To this end, a questionnaire survey was conducted in Portuguese companies with the ISO 9000 certification. The results of the estimation process shed light on the causal links between the variables, showing that the interactive use of QCI has a positive effect on quality-related learning. Inversely, the diagnostic use hasn’t a direct positive impact on qualityrelated learning. However, the diagnostic use of QCI has an indirect positive impact on learning through the positive effect it on interactive use

Modelling the kinetics of thermal inactivation of apple polyphenoloxidase

The enzymatic browning of fruits and vegetables caused by mechanical injury during postharvest storage or processing is initiated by the catalytic action of polyphenoloxidase (PPO). A bleaching treatment prior to processing is still considered mostly effective in inhibiting the catalytic activity of PPO, and thus controlling undesirable enzymatic browning. In this work, different mathematical routines were assessed in terms of their adequacy to describe the thermal inactivation of PPO from Golden apples over a range of temperatures from 62.5 to 72.5 ºC. The classical approach to kinetic modelling of the decay activity of apple PPO, commonly reported to follow a first-order model, employs a two-step procedure, in which the model parameters are individually obtained, by each temperature studied, using non-linear or linear regressions. Thereafter, the estimated parameters are further used to calculate their temperature dependence. Alternatively, a one-step method provides a regression fit to all experimental data sets, with the temperature dependence equation being directly built in the kinetic model. This fitting technique thus, (a) avoids the estimation of intermediate parameters and, (b) substantially increases the degrees of freedom and hence the precision of parameters’ estimates. Within this issue was further explored the logarithmic transformation of the mathematical equations used on the adequacy of the model to describe experimental data. In all cases non-weighted least-squares regression procedures were used. Both the examination and criticism of the current modelling strategies were done by assessing statistical data obtained, such as the confidence intervals of the estimates, correlation coefficients, sum of squares, and residuals normality

The Challenges of Strategic Human Resources Management in Southeast Asian Universities

Nowadays the Higher Education Institutions face major challenges in its development. Demanding from different actors and the orientation of the research, more oriented to innovation and value creation, request news capacities to answer to that. Southeast Asia shows a strong economic growth with a large increase in GDP and a growing improvement in the position of The Human Development Index promoted by United Nations. This reality creates a different pressure on the higher education institutions in southeast Asia that requires a change in the universities, in the way they implement the mission and in the requested capacities, specially the human resources capacities. In this way, a new paradigm and model of human resources management for southeast higher education institutions need be developed to create the conditions to answer to this new reality, where the main analysis variables will be talent, performance, motivation and retention, coaching, cross cultural, integrity and permanent adaptability and flexibility. The main objective of this communication is to reflect and contextualize in terms of theoretical models where we find the assumptions for the implementation of strategic human resources management for southeast Asian universities. What kind of profile is request for the staff in this new reality? What we need to change in human resources management? How can this change be implemented? What HRM tools are most relevant to this reality? These are the main issues on which we will reflect with a critical thinking approach in order to present a set of clues to southeast Asian universities according to our analysis and interpretation, as Portuguese and European

Analysing the Employability of Business and Administration Study Programs in Portugal

This paper presents an analysis on the higher education graduates' employability in the field of Business and Administration in Portugal. Using econometric techniques, we consider the impact of several variables in the unemployment "propensity" of the pair study program/institution. The results show that there are important differences between public and private institutions, between study programs of great and small size, between the several fields of graduation within Business and Administration as well as regional differences.Graduates;Business and Administration Science; Employability; Higher Education; Fractional Models.