ESTiG - Artigos em Revistas Não Indexados à WoS/Scopus
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- Referência a mulheres cientistas – uma análise aos manuais escolares da disciplina de físico-química do 7º ano do ensino básicoPublication . Cardim, Sofia; Fernandes, Ana; Soares, Sandra; .A escola exerce um papel fundamental na construção da identidade profissional das jovens estudantes relativamente às áreas STEM. Assumindo por base a questão de investigação “Existe sub-representação das mulheres nos manuais escolares da disciplina de Físico-Química do 7º ano?”, a presente investigação tem como objetivo analisar a menção a mulheres e cientistas mulheres nos manuais de Físico-Química do 7º ano do ensino básico, tratando-se de estudo exploratório da fase inicial de uma investigação de maior dimensão. Foram analisados dois manuais disponibilizados pelas editoras, no ano letivo 23/24, seguindo uma metodologia quantitativa, recorrendo à técnica de análise de conteúdo e análise estatística descritiva. Os resultados evidenciam uma total ausência da menção a cientistas mulheres nos manuais analisados, bem como uma sub-representação na maioria das categorias de análise consideradas.
- Decision support systems for lower limb rehabilitation using electrical stimulation—a reviewPublication . Franco, Tiago; Henriques, Pedro; Alves, Paulo; Pereira, Maria JoãoThis paper presents a comprehensive review of Decision Support Systems (DSS) for lower limb rehabilitation using Electrical Stimulation (ES), employing a rigorous two-part methodology. The first part involves a bibliometric analysis of articles from 1980 to 2023, while the second part is a systematic review of studies from 2019 to 2023, addressing six key research questions. The review identifies the main characteristics of DSS, such as data usage, sensitive data protection, reasoning techniques, and validation processes. It highlights the development focus on joint control systems, increasing interest in biofeedback and AI applications, and significant interest in FES-Cycling. Despite advancements, “decision support” remains in the early stages with simple architectures and limited data handling. Conversely, studies show advanced ES control models validated with neurological patients. This article emphasizes the need for sophisticated DSS that integrate data protection, reasoning methods, and patient monitoring to enhance rehabilitation outcomes and identifies significant gaps for future research.
- Evolution of inclusive education policies in PortugalPublication . Cardim, Sofia; Fernandes, Ana Maia; .Inclusive education in Portugal has undergone significant transformation over recent decades, driven byshifts in social, political, and legal frameworks that reflect a growing commitment to human rights and equalaccess to education. The movement from a historically segregated model to an integrated approa ch, catalysed by the Salamanca Declaration of 1994, has been pivotal in shaping contemporary educational practices. This study analyses how Portuguese policies on special needs education have evolved from the 1970s to the present and examines their impleme ntation in practice in compulsory education. The primary objectives are to analyse the impact of key legislative changes, particularly Decree Law 3/2008 and Decree Law 54/2018, on the inclusivity of the education system and to assess how these policies hav e been operationalized in schools. The findings reveal that while significant progress has been made in integrating students with special needs into mainstream education, challenges remain in achieving uniform implementation and in ensuring that all educat ional professionals are adequately prepared to support diverse learning needs. The shift towards a more flexible and personalized educational approach, as mandated by recent legislation and inspired by the Salamanca principles, marks a crucial step towards a more inclusive education system.
- Housing energy-related renovations based on perspectives on social and lifestyle standards: portuguese homeownersPublication . Lopes, Jorge; Oliveira, Rui; Abreu, Maria IsabelRecent studies have argued that energy-related renovations, which are not distinctive from other house improvements, must be socially contextualized and interwoven with householders’ daily social practices. Based on a practice-theory approach, this study explores how tastes, lifestyles and social values and norms can shape homeowners’ energy renovation practices. The study conducted semi-structured interviews with energy advisors and residents of owner-occupied housing in the North-eastern of Portugal, where purposive sampling techniques were used to manage participant selection. Results suggest that there are differentiated taste-motivated issues that could incentivize homeowners to renovate. This highlights the importance for public policy-makers to understand the diversity of homeowners’ desires and preferences regarding house renovation activities. Reflecting upon this diversity inside the household domain, gender differences reveal to be a significant factor in domestic energy management. These findings also corroborate those of previous works on how home renovation decisions reflect societal values and norms that determine “what would look nice” to have in a house, and why visible renovations (usually non-energy related) are often prioritized. An implication derived from these findings is that energy policies should be drawn in a way that portray energy efficiency in houses as fashionable as other consumer goods related with home design. These involve inter alia innovative partnerships between energy policy-makers and household products industries, home design magazines, marketing experts or real estate experts, which have the know-how to shape people’s tendencies and tastes.
- Atualizações de revisão de preços comparadas com custos reais de mercado(s) dos materiais: estudo de casoPublication . Oliveira, Rui; Abreu, Maria Isabel; Lopes, JorgeO controlo de custos de empreitadas exige metodologias de gestão cada vez mais ajustadas às especificidades das respetivas obras. Os consideráveis aumentos de custos de materiais, causados pela atual conjuntura de mercado global, exigem tomadas de decisão ajustadas à realidade. A revisão de preços aplicável às empreitadas de construção tem em consideração a atualização de preços com base nos índices atualizados de materiais, mão-de-obra e de equipamentos, onde, por vezes, não compensam a efetiva subida desses preços. A recente legislação (Decreto-Lei 36/2022) que alterou o regime jurídico de revisão de preços contempla a possibilidade de os cocontratantes interessados apresentarem correção ou alteração da fórmula de revisão de preços, quando a apresentada esteja desajustada às especificidades da empreitada ou quando a mesma esteja omissa no caderno de encargos. O artigo envolve a simulação de um caso real de uma obra onde foi aplicada revisão de preços, fazendo-se a comparação entre a compensação retribuída ao empreiteiro atendendo ao preço de determinados materiais na data considerada base de cálculo, e a resultante da efetiva subida de preços desses materiais, sob a forma de diferentes cenários de revisão com base na recente legislação. Este estudo demonstra que, mantendo as fórmulas que servem de base ao cálculo da revisão de preços, o empreiteiro pode ter retribuições que podem ser suficientes para compensar as eventuais subidas de preços de mercado. Em oposição, a utilização de determinados ajustamentos da fórmula-tipo de revisão de preços pode revelar retribuições superiores aos custos reais de mercado dos materiais.
- A transformação digital e o seu impacto na profissão de contabilista: breves reflexões e algumas evidencias com recurso a um estudo de casoPublication . Pires, Amélia M.M.; Gonçalves, Alex G.A transição energética com vista à descarbonização e a mudança para comportamentos mais sustentáveis é influenciada pelo valor financeiro atribuído às emissões de gases com efeito de estufa. As licenças de emissão de carbono são transacionadas em mercados financeiros, dependendo o seu preço da relação entre a procura e a oferta. A compreensão do valor atribuído a este instrumento financeiro permite que os intervenientes do mercado possam gerir a sua atividade e riscos de um modo mais consciente. Este estudo pretende identificar os determinantes do preço das emissões de carbono na União Europeia, analisando o período compreendido entre 2020 e 2023, que incorpora dois abalos significativos nos mercados financeiros e no mercado energético (a pandemia COVID-19 e a guerra entre a Rússia e a Ucrânia). A crise energética resultante destes acontecimentos nos diversos mercados provocou uma subida acentuada nos preços da energia com impacto significativo no gás natural, que é uma das principais matérias primas na produção de energia elétrica europeia. O impacto significativo de ambos os eventos nos mercados energéticos e as mudanças de comportamentos oferecem espaço para que existam transformações na influência que algumas matérias-primas possuem sobre o preço das licenças de emissões de carbono. Com recurso a diferentes modelos econométricos, os resultados mostram que os principais determinantes do preço das emissões de carbono são os preços do carvão, do gás natural, e o próprio preço do carbono.
- Processes of change in the field of corporate sustainability and the contributions of the holders of capital: a case study in a company in the textile sectorPublication . Pires, Amélia M.M.; Rodrigues, Fernando J.P.A.; Antunes, EduardoFactors with a negative impact on the environment, such as the excessive use of natural resources or global warming, are the basis for adopting more sustainable and environmentally friendly measures. A process of change that does not allow anyone to be left out, neither people nor companies, and that has gained relevance as the latter have come to realize that adopting the path of sustainability could translate into added value. The textile sector, from which reports of efforts in this direction come to us, is an example of this, so, within the scope of an analysis and reflection around the main concepts of sustainability, we will seek to understand the role and contributions of the holders of capital for sustainability. This study explores the role of capital holders in promoting sustainability in business through an exploratory case study conducted at Sourcetextile, a company operating in the textile sector. The results found indicate that Sourcetextile presents a sustainable behavior, based on the three pillars of sustainability, and that this is due to the social and environmental concerns of entrepreneurs, which creates a kind of permanent tension between economic and environmental objectives. and social, without which the company would only be concerned with economic objectives.
- Navigating profitability: a cost volume profit analysis in the portuguese inflatable products industryPublication . Leite, Joaquim; Fernandes, Joana; Fernandes, AnaCompanies in the industrial sector continue to face significant challenges in identifying specific solutions that support the formulation of strategies for the continuous improvement of cost management practices. This study focuses on the year 2020, marked by the onset of the COVID-19 pandemic, and aims to explore how Cost-Volume-Profit (CVP) analysis can be effectively applied to support managerial decision-making within a company specializing in the production of inflatables. The theoretical foundation of the research is grounded in management accounting, with an emphasis on CVP analysis as a tool for strategic planning and control. The methodological approach adopted is a qualitative case study, applied to a real-world manufacturing company. Financial and operational data – including costs, pricing structures, and production volumes – were obtained from internal records and documents. Quantitative data were processed and analyzed using Microsoft Excel, while qualitative insights were interpreted in alignment with the central research question. The results reveal how the company under study conducts expense planning and cost control and demonstrate the practical usefulness of CVP analysis in guiding strategic decisions, particularly during a period of economic instability and uncertainty. In practical terms, the CVP analysis enabled managers to identify easily correctable mistakes and discover new opportunities for operational improvement. The study also contributes to theoretical discussions by affirming the continued relevance and applicability of CVP analysis, even during an atypical and turbulent economic period.
- The balanced scorecard as a strategic cost management tool: insights from a portuguese small and medium enterprisePublication . Fernandes, Joana; Fernandes, Ana; Leite, JoaquimThe Balanced Scorecard (BSC) is a strategic management framework that offers an integrated view of organizational performance, supporting managerial control, and enhancing long-term competitiveness. While traditionally applied in large enterprises, its adaptation to smaller industrial firms is both relevant and viable, especially considering the operational challenges these firms face – such as limited resources and lack of formalized management systems. This study adopts a case study methodology focusing on a small industrial enterprise. Data collection involved interviews with the company’s manager, yielding both financial and non-financial information. Quantitative data were analyzed using Microsoft Excel, while qualitative insights were structured around the central research question. A strategy map was developed, featuring two strategic objectives per BSC perspective, along with associated indicators, targets, and initiatives. The findings emphasize the BSC’s value as a strategic planning and control tool in resource-constrained environments, contributing to improved decision-making. Moreover, the study adds to existing literature by demonstrating the practical relevance of the BSC in uncertain and economically challenging contexts.
- A portuguese case study on performance monitoring in technology transfer and valorisation centres using the balanced scorecard approachPublication . Silva, Alexandre; Cardim, Sofia; Leite, JoaquimAligning strategic, operational, and technical priorities is critical for effective governance in Research and Development (R&D) organisations, especially those engaged in technology transfer and innovation. This article explores the development and application of the Balanced Scorecard (BSC) as a structured performance monitoring tool for a Portuguese Centre for the Valorisation and Transfer of Water Technology. Situated within the national network of technological interface centres, the research investigates how the BSC, supplemented by a strategic map, can support integrated management control by aligning organisational efforts with strategic goals. The study employs a qualitative case study methodology, with empirical data collected through three semi-structured interviews involving the centre’s CEO and two mid-level managers. The content analysis of interview transcripts enabled the identification of fourteen strategic objectives and their respective indicators, which were systematically mapped across the BSC’s four perspectives and interlinked through causal relationships. The results underscore the BSC’s potential to improve internal strategic coherence and monitoring capacity and to attend as a transferable framework for other public or private research centres facing similar challenges. The study offers both practical comprehensions for institutional management and conceptual contributions to the literature on performance management in the context of science, technology, and innovation.