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  • Análise crítica das principais alterações e previsíveis impactos da transposição da diretiva 2013/34/UE para Portugal
    Publication . Carvalho, Carla Sofia Teixeira Morais; Pires, Amélia M.M.; Fernandes, Paula Odete
    O objetivo geral deste estudo é o de desenvolver unaa análise crítica às alterações introduzidas pela Diretiva 2013/34/U.E. tornando como ponto de partida a identificação das principais diferenças nela preconizadas e as até agora prescritas para procurar antecipar o impacto produzido por essas alterações ao nível da preparação e divulgação da informação financeira em Portugal. Mais concretamente procurar identificar as principais implicações da transposição da Diretiva na profissão e na envolvente, em particular no que respeita aos custos administrativos a suportar pelas empresas com a preparação da informação financeira e no plano social. Para lhe dar resposta aplicou-se um inquérito por questionário a profissionais nos distritos de Vila Real e Bragança. Concluiu-se que a transposição da nova Diretiva implica uma maior responsabilidade para o profissional, que tende a descuidar conceitos oriundos das normas internacionais e a privilegiar a redução dos encargos das empresas em detrimento da qualidade da informação.
  • The relationship of rural tourism with sustainable tourism and outdoor activities: a bibliometric analysis
    Publication . Ferreira, Jessica; Silvério, Ana Cristina; Vaz, Márcia; Fernandes, Paula Odete
    A bibliometric study is a method used to evaluate the productivity of scientific results in quantitative terms. Bibliometricians apply mathematical and statistical methods to quantify scholarly communications. Using the Bibliometrix program, a database compiled from SCOPUS and Web of science was studied to study the different scientific and literary behaviours of rural tourism development, tourism sustainability, and outdoor activities. In the main database steps, 161 articles were analysed, of which 61 were SCOPUS articles, and 100 were Web of Science articles. As per this database, the relationship between rural tourism with sustainable tourism and outdoor activities, through a bibliometric analysis, looks to study the annual scientific production, the research impact, the authors, and articles most relevant to the themes of research trends over the years. Several interesting and important conclusions were obtained from these results for developing the themes. The results of this study indicate that sustainable tourism and rural tourism have extreme relevance to the studies carried out. Hence, rural tourism and outdoor activities are increasingly sustaining a relationship of partnership, much due to the influences of COVID-19.
  • Training neural networks by resilient backpropagation algorithm for tourism forecasting
    Publication . Fernandes, Paula Odete; Teixeira, João Paulo; Ferreira, João José; Azevedo, Susana Garrido
    The main objective of this study is to presents a set of models for tourism destinations competitiveness, using the Artificial Neural Networks (ANN) methodology. The time series of two regions (North and Centre of Portugal) has used to predict the tourism demand. The prediction for two years ahead gives a mean absolute percentage error between 5 and 9 %. Therefore, the ANN model is adequate for modelling and prediction of the reference time series. This model is an important and useful framework for better planning and development of these two regions as they operate in highly competitive markets.
  • Acoustic analysis of vocal dysphonia
    Publication . Teixeira, João Paulo; Fernandes, Paula Odete
    Voice acoustic analysis is becoming more and more usefúl in diagnosis of voice disorders or laryngological pathologies. The facility to record a voice sigiial is an advantage over other invasive techniques. This paper presents the statistical analyzes ofa set of voice parameters like jitter, shimmer and HNR over a 4 groups of subjects vvith dysphonia, fünctional dysphonia, hyperfünctional dysphonia, and psychogenic dysphonia and a control group. No statistical signifícance differences over pathologic groups were found but clear tendencies can be seen between pathologic and control group. The tendencies indicates this parameters as a good features to be used in an intelligent diagnosis system, moreover the jitter and shimmer parameters measured over different tones and vowels.
  • Quantitative analysis of financial indicators for municipalities: comparison between Portugal (Bragança district) and Slovenia
    Publication . Devjak, Srečko; Alves, Jorge; Ribeiro, Nuno A.; Monte, Ana Paula; Fernandes, Paula Odete
    From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established. These indicators may be used in a comparative analysis considering, in Portugal, the Bragança District and, in Slovenia, municipalities of similar population size. The research identified significant differences, in terms of financing sources due to some discrepancy on financial models and competences of municipalities on each country.
  • Impacto no turismo da região demarcada do Alto Douro vinhateiro, após a classificação de Património Mundial da Humanidade pela Unesco
    Publication . Sousa, Carlos; Monte, Ana Paula; Fernandes, Paula Odete
    Com o presente trabalho pretendeu-se analisar o impacto no turismo, após a atribuição de classificação de Património Mundial da Humanidade, por parte da UNESCO, à região Demarcada do Alto Douro Vinhateiro (ADV). O estudo recaiu sobre o cálculo de alguns indicadores da atividade turística, para o período de 1995-2009. Os resultados obtidos revelaram que se registaram aumentos pouco significativos. Assinalar a variação acentuada entre 1998 e 2000 que poderá estar associada ao evento da EXPO98 e à forte divulgação que o país sofreu nesse evento; na oferta, entre 1999 a 2003, poderá estar relacionado com a classificação da região pela UNESCO; na procura, o índice de preferência mostrou que o ADV ainda não é o destino preferido pelos turistas. A partir de 2005 os indicadores sofrem uma variação positiva mais significativa, resultado provável de um trabalho de maior divulgação desenvolvido pelas entidades locais e pelo próprio Turismo de Portugal.
  • Research of marketing potential of Ukrainian startup project
    Publication . Shcherbik, Olena; Fernandes, Paula Odete; Herasymiak, Nelia
    The main purpose of this work is to research of marketing potential of Ukrainian social startup project public restaurant «Urban Space» to choose and justify a marketing potential evaluation model that will have further application as well as setting recommendations based on it. The data was collected from official website «Urban Space» and from experts evaluation of marketing potential. To determine the marketing potential were chosen Batova and Krilova (2016) model. The level of the marketing potential of «Urban Space» within a general goal in 2017 was low (0.59). By 2018, was reached an average level of marketing potential (0.85). Based on the evaluation results of marketing potential within a specific goal, for implementation goal «increase of market share» the level of marketing potential is low (0.58), for implementation goal «customer retention» is an average level of marketing potential (0.63). Therefore, was recommend a number of factors for actively contributing of customer retention.
  • Corporate social responsibility and customer-based brand equity
    Publication . Vasiukov, Denis; Fernandes, Paula Odete; Pashkina, Olga
    Modern conditions for the development of market relations are characterized by a significant increase in globalization, which causes the liberalization of capital flows and significantly increases competition in world markets. In order to successfully operate and continue its development in this or that market, the company must actively fight for customer loyalty. The main objective of the study is to assess the influence of the company's CSR policy on customer loyalty to the «Activia» brand and increase the brand value for the consumer. The result showed that the main satisfaction level of the sample is quite high; almost 70% of respondents can recognize the «Activia» brand among other competing brands; and it was clear that the enterprise should pay more attention to CSR activities to persuading its customer based brand equity.
  • O perfil do visitante praticante de atividades de animação turística: o caso da região Alto Trás-os-Montes
    Publication . Esteves, Elsa Tavares; Fernandes, Paula Odete
    O presente trabalho de investigação teve como objetivo identificar o perfil do visitante praticante de atividades de animação turística do destino turístico Alto Trásos- Montes {ATM). Para o efeito, recorreu-se a dois tipos de análise : i) uma análise fatorial exploratória; ii) uma análise de clusters. Aplicou-se um inquérito por questionário aos visitantes nacionais e estrangeiros que praticaram alguma atividade de animação turístico e que se deslocaram à região ATM em 2013/2014. O perfil do grupo de visitantes que integram cada cluster foi definido em função dos fatores de eleição do destino - fatores motivacionais e fatores de atração, obtidos na análise fatorial, das atividades de animação turística praticadas e dos dados sociodemográficos. Pela análise dos resu ltados foram encontrados cinco segmentos, nomeadamente: 'Amantes Rurais'; 'Exploradores Rurais'; 'Exploradores Regionais'; 'Indiferentes' e 'Jovens Aventureiros'. Este estudo proporciona uma melhor perceção do consumidor turístico de atividades de animação turística da região ATM, permitindo ao nível deste subsetor da atividade turística, uma requalificação ou adaptação da oferta existente.
  • The innovation-driven economies and entrepreneurial activity through a cluster analysis
    Publication . Pires, José Adriano; Fernandes, Paula Odete; Lopes, Joana
    A main aspect of Entrepreneurial activity is the extent to which people in a population are creating new business activity, both in absolute terms and relative to other economic activities, such as business closure. Within the realm of new business activity, different types of entrepreneurial activity can be distinguished. For example, business creation may vary by industry sector, by the size of the founding team, and by whether the new venture is legally independent of other businesses, and in terms of founder demographics, such as gender, age, or education (Global Entrepreneurship Monitor, 2009). Therefore this article selects the 20 countries; classified as Innovation-Driven Economies, from 2009 Global Entrepreneurship Monitor data. By using the Entrepreneurial Activity key indicators and applying the cluster hierarchical analysis techniqu e, two clusters were found to measure differences and preliminary results show a clear measure differ ences in the level of entrepreneurial activity among countries. And according this is possible to identify policies that may enhance the national level of entrepreneurial activity in those countries.