Criação de valor através do EVA, MVA e CVA: caso Sogrape Vinhos S.A.

Mestrado em Controlo de Gestão e Avaliação de DesempenhoNo que respeita à crescente competitividade das empresas, existe uma necessidade das empresas se tornarem mais eficientes. Deste modo, as empresas para se tornarem mais eficientes, é essencial transformarem e adaptarem as suas estratégias de maneira a tornarem-se mais competitivas e paralelamente, a criar mais valor. Surgiu assim, a implementação de sistemas de Gestão Baseada no Valor (GBV), permitindo desta forma ao desenvolvimento de novas métricas de avaliação da performance empresarial. O objetivo principal da presente dissertação é analisar empiricamente a criação de valor utilizando as seguintes métricas de criação de valor: Economic Value Added (EVA), Market Value Added (MVA) e o Cash Value Added (CVA) através de um estudo de caso na empresa Sogrape Vinhos S.A.. Começando com uma revisão de literatura pretende-se abordar o conceito de criação de valor e da GBV, o conceito das referidas métricas de criação de valor (EVA, MVA, CVA), a relação entre o EVA e o MVA e também estudos anteriores realizados relacionados sobre as métricas que irão ser estudadas. No âmbito do estudo empírico, segue-se um estudo qualitativo, que tem como objetivo verificar uma compreensão mais profunda do contexto envolvente e das características específicas do objeto de estudo. O objetivo de estudo será uma empresa do setor vitivinícola e cujo horizonte temporal está compreendido entre 2016 e 2020. Os dados foram obtidos através da análise dos relatórios anuais. Os resultados foram conclusivos, observou-se que todas as métricas indicaram criação de valor. Verificou-se consoante os dados disponíveis, que o EVA e o MVA não demonstraram uma relação linear de evolução. E por fim, as métricas do EVA, MVA e CVA são mais eficientes do que o Resultado Líquido na explicação de criação de valor, mas apenas o EVA e o CVA exibiram a mesma relação de crescimento.With regard to the growing competitiveness of companies, there is a need for companies to become more efficient. In this way, for companies to become more efficient, it is essential to transform and adapt their strategies in order to become more competitive and at the same time, to create more value. Then, it emerged the implementation of Value Based Management (GBV) systems, thus allowing the development of new metrics for evaluating business performance. The main objective of the present dissertation is to empirically analyze value creation using the following value creation metrics: Economic Value Added (EVA), Market Value Added (MVA) and Cash Value Added (CVA) through a case study at the company Sogrape Vinhos S.A.. Starting with a literature review, it is intended to address the concept of value creation and GBV, the concept of the refereed value creation metrics (EVA, MVA, CVA), the relationship between EVA and MVA and previous studies conducted related to the metrics that will be studied. As part of the empirical study, a qualitative study follows, which aims to verify a deeper understanding of the surrounding context and the specific characteristics of the object of study. The objective of the study will be a company in the wine sector whose time horizon is between 2016 and 2020. The data was obtained through the analysis of annual reports. The results were conclusive, it was observed that all metrics indicated value creation. It was verified, depending on the available data, that EVA and MVA did not demonstrate a linear relationship of evolution. And finally, the EVA, MVA and CVA metrics are more efficient than Net Income in explaining value creation, but only EVA and CVA exhibited the same growth relationship.info:eu-repo/semantics/publishedVersio

O Futuro do Islão político no Egito: a transição pós-Mubarak e a influência da ação externa da União Europeia

Tese de Mestrado em Relações InternacionaisCom esta dissertação pretende-se demonstrar a influência da União Europeia (UE), nomeadamente através da sua Política de Vizinhança, no processo de transição egípcio. Pretende-se esclarecer, através da análise e aplicação das teorias relevantes, em particular da transitologia, que o excecionalismo árabe se alicerça essencialmente em lógicas regionais e pressupostos que visam manter inalterado o status quo. Impedir a via da competição democrática às forças políticas islamitas gera mais cisões, fundamentalismo e violência. A aproximação e o diálogo mantidos com todas as principais forças políticas do Egito e junto da sociedade civil, comprovam uma influência crescente da UE, quer pela imagem positiva criada, quer por ser o ator mais capacitado a incentivar a reconciliação nacional e o diálogo inclusivo entre as várias fações egípcias, favorecendo o retomar do processo de transição democrática. O Egito é a chave para outros desenvolvimentos regionais e para a credibilidade da atuação externa da UE, que ao agir de forma eficiente no seu anel estratégico de segurança, reforça o seu papel de ator global nas relações internacionais.This dissertation seeks to assert the European Union’s influence, namely of its European Neighbourhood Policy, in the Egyptian’s transition. From the analyses and application of the relevant theories, in particular transitology, the study intends to clarify that the Arab excepcionalism argument is mainly grounded on regional logics and assumptions which have the sole propose of maintaining the status quo. To restrain political Islamic forces from competing in the democratic process will deepen internal divisions and will increase fundamentalism and violence. The level of proximity reached through the dialogue maintained with all sides of political life and civil society in Egypt reveal a growing influence of the European Union. The fact that its action is perceived positively as well as for being the best equipped external actor to encourage a national reconciliation and an inclusive dialogue in favor of a return to the democratic transition process, restate that influence. Egypt is the key to other regional developments and to the European Union’s external action credibility. By acting efficiently around its strategic security ring, the European Union will strengthen its role as a global player

Psychopathology of aggressors in intimate partner violence

Despite the decreasing of the overall crime in Portugal indicated by official statistics, the same is not true with domestic violence. Most interventions are directed towards the treatment and support of victims, so therefore, there is a very short knowledge about the characteristics of aggressors, both in the context of domestic violence, as in intimate relationships in particular, especially with regard to the existence of psychopathology or mental illness. This work aims to identify mental disorders (personality disorders or mental illness) associated with such conduct, with respect to the aggressor. A research was performed in the PubMed, PsycINFO and Index databases and nineteen expert reports of aggressors, in the context of domestic violence conducted in the Clinical Forensic South Delegation of the National Institute of Legal Medicine and Forensic Sciences, were analyzed. The majority of these cases fulfills the diagnostic criteria for personality disorder, the most prevalent being the borderline type, or has a high rating in certain pathological traits.Therefore, it seems important to develop domestic violence prevention programs, including signaling and an assessment of the aggressors at the earliest possible stage, followed by a specialized intervention aimed at their rehabilitation and prevention of violent behavior.info:eu-repo/semantics/publishedVersio

Uso do Repositório "Estudo Geral" no DARQ/UC

Documento com o texto que compôs o Póster apresentado na 5ª Conferência Luso-Brasileira sobre Acesso Aberto, Coimbra, 201

Obesidade infantil: dimensão do problema, perspetivas futuras e questões metodológicas

Citação: Leitão, R. B., Rodrigues, L. P., Neves, L., & Carvalho, G.S. (2015). Obesidade Infantil: Dimensão do problema, perspetivas futuras e questões metodológicas. In: L. Santos, C. Parente, J. Ribeiro & A. Pontes (Eds.), Promoção da Saúde: Da Investigação à Prática. Lisboa: Sociedade Portuguesa de Psicologia da Saúde (SPPS), Editora, Lda, Vol. 1, pp. 48-51. (ISBN: 978-989-98855-1-6)A obesidade infantil tornou-se atualmente na doença nutricional mais prevalente em países desenvolvidos, sendo considerada pela Organização Mundial de Saúde um dos maiores problemas de Saúde Pública no Mundo. Apesar das variações que se verificam entre países e regiões a maioria dos estudos, independentemente dos métodos e critérios utilizados, têm mostrado que a prevalência do excesso de peso e obesidade em idade pediátrica aumentou de uma forma notável. Apresenta-se, de forma sucinta, os fatores implicados na obesidade bem como diversos métodos e técnicas utilizadas para a avaliação do excesso de peso e obesidade.CIEC - Centro de Investigação em Estudos da Criança, IE, UM (UI 317 da FCT

Changes in adiposity status from childhood to adolescence : a 6-year longitudinal study in Portuguese boys and girls

Background: Cross-sectional data show high prevalence of overweight in Portuguese children, but there are few longitudinal studies describing the patterns of obesity development in the young. Aim: To examine the trajectories of obesity from late childhood to adolescence. Subjects and methods: Triceps and subscapular skinfold thickness measurements were carried out in 288 children at age 9 (baseline) and later at age 15 (follow-up). Percentage body fat (%BF) was estimated according to Slaughter equations and the health-related definition of obesity ( ≥ 25%BF in boys and ≥ 30%BF in girls) was used. Results: In boys, the prevalence of obesity decreased from 21.9% to 14.8% (p < 0.05) while in girls it increased from 14.3% to 19.5%. The incidence of obesity in the 6-year study period was 2.6% and 8.3% for boys and girls, respectively (p < 0.05). In comparison with girls, the percentage of boys that reversed obesity was more than 3-fold higher (3% vs 9.7%, p < 0.05). Obesity tracked moderately in both sexes (Kappa = 0.6, p < 0.001). Conclusion: The results indicate a marked sex difference in the incidence and reversal of obesity from late childhood to adolescence that is unfavourable to girls. Consideration of this difference might be important when designing programmes for the prevention and treatment of obesity focusing on this period.CIEC – FCT research unit 317

Grapevine aquaporins: gating of a tonoplast intrinsic protein (TIP2; 1) by cytosolic pH

Grapevine (Vitis vinifera L.) is one of the oldest and most important perennial crops being considered as a fruit ligneous tree model system in which the water status appears crucial for high fruit and wine quality, controlling productivity and alcohol level. V. vinifera genome contains 28 genes coding for aquaporins, which acting in a concerted and regulated manner appear relevant for plant withstanding extremely unfavorable drought conditions essential for the quality of berries and wine. Several Vv aquaporins have been reported to be expressed in roots, shoots, berries and leaves with clear cultivar differences in their expression level, making their in vivo biochemical characterization a difficult task. In this work V. vinifera cv. Touriga nacional VvTnPIP1;1, VvTnPIP2;2 and VvTnTIP2;1 were expressed in yeast and water transport activity was characterized in intact cells of the transformants. The three aquaporins were localized in the yeast plasma membrane but only VvTnTIP2;1 expression enhanced the water permeability with a concomitant decrease of the activation energy of water transport. Acidification of yeast cytosol resulted in loss of VvTnTIP2;1 activity. Sequence analysis revealed the presence of a His131 residue, unusual in TIPs. By site directed mutagenesis, replacement of this residue by aspartic acid or alanine resulted in loss of pHin dependence while replacement by lysine resulted in total loss of activity. In addition to characterization of VvTn aquaporins, these results shed light on the gating of a specific tonoplast aquaporin by cytosolic pHinfo:eu-repo/semantics/publishedVersio