Browsing by Issue Date, starting with "2024-04-02"
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- Cultural Indicators as a Tool for Assessing Sustainable Development in the Alto Douro Wine RegionPublication . Mota, Miguel Ângelo Sousa Dias Ferreira da; Silva, Andreia; Vieira, Isabel; Fernandes, Didiana; Rodrigues, AnaCulture has been particularly emphasised over the years in discussions about sustainable development, being considered as one of its fundamental pillars alongside the environmental, economic, and social dimensions. The measurement of the impact of culture on sustainable development is still very incipient, so the purpose of this study is to study how culture can influence the sustainable development of the Alto Douro Wine Region, using the tool designed by UNESCO, the UNESCO Thematic Indicators for Culture in the 2030 Agenda. The methodology adopted was based on the collection of secondary, qualitative, and quantitative data. It was intended to propose a specific methodological tool, by selecting a set of 6 indicators, among the 22 proposed by the UNESCO tool, which were considered the most relevant considering the effort and cost of obtaining them. The results obtained revealed that there was a positive evolution of the cultural sector in the territory, after its integration by UNESCO in the World Heritage List, capable of promoting
- The Influence of the COVID-19 Crisis on Financial Statements Manipulations in the Portuguese Wine and Tourism SectorPublication . Mota, Miguel Ângelo Sousa Dias Ferreira da; Sequeira, Nuno; Costa, Rui; Luty, PiotrPurpose—This study aims to explore manipulation in financial statements during the COVID-19 crisis. The survey is focused on Portuguese companies from the tourism and wine production sectors. These sectors suffered from COVID-19 restrictions. Design/methodology/approach—Using Benford’s Law tests will detect financial statement manipulations. Anomalies in empirical and theoretical distributions will be measured by MAD (Mean Absolute Deviation). The research sample comprises 13.006 companies from sectors NACE classification: 1102–Manufacture of wine from grape, 5510–Hotels and similar accommodation, 5610–Restaurants and mobile food service activities. The data is obtained from the BvD Orbis database. The sample is limited to 2018–2021, two years before (2018–2019) and two years during the COVID-19 crisis (2020–2021). Findings—Based on research results and the first digit Benford’s test, we found no revenue manipulation in selected sectors in 2018–2021. Research limitations/implications—The study limitations include that the sample only concerns Portuguese companies meeting our criteria. Further research can also cover smaller and medium-sized companies and other industries. Practical implications—The study presents Benford's Law as a tool for detecting financial statement figures anomalies. Anomalies may be the result of fraud and intentional manipulations. Originality/value—The research article contributes to the current literature on fraud detection in financial statements. The study focuses on Portugal’s crucial sectors: wine production and tourism.
- Strategic Management of Cultural Projects—CIM DOURO TrainingPublication . Mota, Miguel; Carvalho, Ana; Fonseca, SMSR; Guia, AnaConsidering the implementation of new forms of strategic management in organizations and the development of competencies, training in the area of cultural heritage has become a priority in the CIM (Inter-municipal Communities). The SMART methodologies and Start Up tools allow creating a commitment to the organization in a holistic vision, which is essential for local development. The 19 municipalities of the Douro region, part of the territorial structure of Intermunicipalities Community (CIMDOURO) have invested in the training of their employees with the aim of equipping them for the new technological realities in the strategic management of cultural projects. This training is based on simplification of processes and improvement of procedures, using digital platforms. The e-learning training took place from January to June 2023. Through online training, our goal is to identify the needs of organizations, particularly municipalities, and their territorial identities, developing strategies for managing cultural projects and creating their own action plans. Currently, employees of various municipalities have the task of developing action plans to study or explore new locations or create networks based on the cultural heritage of these places, promoting sustainability and diversity. This study aims to identify what strategic management of cultural projects is and the need for various territories to use different types of action plans to improve their performance. The case study is limited to the training of employees in the 19 municipalities of the Douro region. The case study was limited to the training of employees in the 19 municipalities of the Douro region. To achieve this objective, a non-probabilistic convenience sample of 16 employees was directly involved, representing various municipalities working in the field of heritage and culture.
- Motivations of Youth Tourism: The Case of University Students in the Porto and North RegionPublication . Soeiro De Carvalho, Ana Branca; Guia, Ana; Duarte, Filipe A P; Flores, Ventura Enrique Mota; Fonseca, Susana Maria Salgueiro Rebelo daTourism nowadays allows for the development and enhancement of many places and countries, leading to improvements in economic, social, cultural, and environmental aspects. It is considered to provide unique experiences to both tourists and the local population through the interaction of different cultures. With various tourism products available, it is essential to identify the motivations and attributes that tourists, especially young tourists, seek and possess regarding a destination. Therefore, we aim to identify and understand the profile and motivations of young tourists/visitors, particularly university students. The World Tourism Organization (WTO) classifies motivations for tourism into two main categories: the first is called Rational Type, which includes concepts such as trust, security, savings, tradition, and modernism. The other is called Affective Type, encompassing curiosity, novelty, sympathy, freedom, and friendship. Currently, young people travel to visit friends and family, for studying or exploring new places, and for the cultural heritage of the destinations. Regardless of the various reasons presented, cultural motivations (such as visiting historical monuments) and motivations to explore new places stand out in most of their visits. The present study aims to identify the profile of youth tourism in Portugal, specifically focusing on young individuals attending higher education, who engage in cultural tourism based on their motivations, behaviours, activities, travel data, and accommodation choices. To achieve this objective, a non-probabilistic convenience sample was used, and a questionnaire survey was developed, resulting in 94 completed questionnaires within the time frame defined between October 1 and December 31, 2022.
- Residents’ Perceptions of Sustainable Tourism Development in an Emerging Destination: A Factor-Cluster ApproachPublication . Mota, Miguel Ângelo Sousa Dias Ferreira da; Vieira, Isabel; Rodrigues, Ana; Alén, ElisaDespite extensive research into the residents’ perceptions of sustainable tourism development (STD) over the past few decades, there has been little exploration of emerging destinations in low-density regions. This study uses a bidirectional analysis to segment the residents of a historic town in the north of Portugal (Lamego), which is part of the Douro World Heritage delimitation. This study applies a factor-cluster analysis to a sample of 250 residents of this historic town on their perceptions of community involvement, local government management of tourism (LGMT), perceived risk, community attachment, tourism impacts, economic dependence, and support for STD. Residents were clustered according to their community involvement and their perceptions of the effectiveness of LGMT. The findings reveal that three clusters of residents were identified: ‘Advocates,’ ‘Disinterested,’ and ‘Conditional supporters.’ The findings support that these groups exhibit dissimilar levels of community attachment, perceived tourism benefits, economic dependence, and support for STD. The three clusters had no significant differences regarding perceived costs and perceived risk. Furthermore, there are significant differences between the three clusters based on almost every socio-demographic variable used. The results reinforce the importance of analyzing the residents’ perceptions in the planning and decision-making policies for STD. Contributions of these findings to the body of knowledge and managerial implications are discussed.
- Projeto de Requalificação da Rua das LavadeirasPublication . Junior, Sérgio Alves Neves; Vasconcelos, António Luís Pimentel; Gadda, Tatiana Maria CeccyEste relatório de estágio tem por objetivo descrever a conceção de um projeto de reabilitação de um acesso rural na Freguesia de Orgens no Concelho de Viseu. É feito um resumo das atividades realizadas durante o período de estágio na Câmara de Viseu, onde foi desenvolvido o projeto de Requalificação da Rua das Lavadeiras, utilizando principalmente dos softwares AutoCAD Civil 3D e o Kenpave. Este documento descreve os procedimentos desenvolvidos e mostra como o projeto de requalificação pode ser desenvolvido, especialmente no tocante às definições do traçado, perfis longitudinais e transversais, bem como a drenagem e a pavimentação. Por fim é feita uma conclusão sobre o investimento do projeto e a comparação entre o pré-dimensionamento e o dimensionamento final do pavimento. A análise comparativa entre o pré-dimensionamento e o dimensionamento final do pavimento revelou que o método utilizado demonstrou eficácia e adequação às condições do local. A análise entre os valores de dimensionamento usuais e os adotados no projeto ressalta a importância de considerar as particularidades de cada contexto para otimizar os recursos disponíveis e garantir a qualidade das intervenções em infraestrutura viária. Este estudo contribui para o campo da engenharia civil ao demonstrar a viabilidade de abordagens alternativas no dimensionamento de pavimentos