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- The Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case StudyPublication . Kroon, Nanja; Alves, Maria do CéuThe ability of accounting professionals to adapt to evolving competency demands is critical in the current business and financial landscape. Professional accounting organizations (PAOs) – here understood as formal bodies representing the accounting profession – play a central role in shaping this adaptation. This paper examines how PAOs perceive and influence the competencies of accounting professionals, based on the perspectives of three PAOs. An a priori conceptual framework was constructed from the literature and refined through an embedded case study of Portuguese PAOs. The analysis identified four main categories of activities through which PAOs influence the supply and the demand of accounting professional’s competencies: certification and regulation, professional development and training, standardization and oversight, and advocacy and representation. The refined conceptual framework clarifies how PAOs, through these activities, interact with higher education institutions (HEIs), regulators, and employers, and distinguishes between direct and indirect mechanisms of influence on both the supply and demand of competencies. The study contributes by operationalizing PAOs’ influence into interconnected categories that can be applied for comparative analysis across contexts. Practically, the framework enables PAOs to identify strengths and areas for improvement, while providing HEIs and policymakers with insights to bridge competency gaps. By highlighting the mechanisms through which PAOs shape professional competencies, the study underscores their constructive role in preparing accountants to remain relevant and create value in rapidly changing environments.
- The Paradox Between Concept Knowledge and Digital Maturity Level for Industry 4.0: The Portuguese CasePublication . Guimarães, André; Rosivalda Pereira; Maria Teresa Pereira; Afonso Carvalho; Reis, Pedro; Antonio J. Marques Marques CardosoThis study examines whether companies’ knowledge of the Industry 4.0 concept, geographic location, and size influence the digital maturity of Portuguese industrial firms. Data were collected through a self-assessment questionnaire based on the IMPULS model and analyzed using ordinal logistic regression and chi-square tests to test three hypotheses. The results show that none of these factors significantly affects digital maturity, suggesting that isolated variables do not fully explain digital progress and that broader contextual elements, such as support programs and internal digital strategies, may play a more decisive role. The study meets its objectives and contributes to understanding digital readiness in the Portuguese industrial context. Future research should incorporate additional variables, employ longitudinal or sector-specific approaches, and utilize qualitative methods to enhance the analysis further.
- Liquefaction of Ruscus aculeatus Branches into Bio-Polyols: Process Optimization and Polyol CharacterizationPublication . Yuliya Dulyanska; Gonçalves Oliveira Valente da Cruz-Lopes, Luísa Paula; Fábio Bernardo; Dmitry V. Evtuguin; de Pinho Ferreira Guiné, Raquel; Gonçalves, Fernando Jorge; Luís A. E. Batista de Carvalho; Maria João Barroca; Esteves, BrunoThe conversion of lignocellulosic biomass into bio-polyols through liquefaction has attracted increasing interest as a sustainable route for polymer feedstock production. The liquefaction of Ruscus aculeatus L. branches was investigated to identify optimal processing conditions and to evaluate the properties of the resulting bio-polyols. The effects of temperature, reaction time, particle size, and material-to-solvent ratio on liquefaction yield were systematically studied. Liquefaction yield increased markedly with temperature, reaching up to 92% at 180 °C after 60 min of reaction, while reaction time showed only a marginal effect beyond 15 min. Smaller particle sizes and higher solvent ratios improved liquefaction efficiency, with optimal conditions identified between 1:7 and 1:10 material-to-solvent ratios. The hydroxyl number decreases with increasing liquefaction temperature due to dehydration and condensation reactions. Thermal and rheological analyses indicated improved thermal stability and increased viscosity at higher liquefaction temperatures. These results highlight the potential of Ruscus aculeatus branches as a promising renewable feedstock for bio-polyol production and polyurethane applications.
- Food labelling in focus: a transnational analysis of chilled ready-to-eat products in the EU, the Western Balkans and TurkeyPublication . Nada Smigic; Sibel Ozilgen; Vicente M. Gómez-López; Sandra M. Osés; Zorana Miloradovic; Biljana Aleksic; Jelena Miocinovic; Sonja Smole Mozina; Lea Demsar; Guiné, Raquel; Gonçalves, João Carlos; Joanna Trafiałek; Ewa Czarniecka-Skubina; Marijana Blazic; Dora Herljevic; Aleksandra Nikolic; Alen Mujcinovic; Snezana Barjaktarovic-Labovic; Ilija DjekicFood contamination may occur within the complete food chain, with domestic handling and inadequate storage often contributing to foodborne illness. Therefore, accurate food safety information on packaging, including date labels and storage instructions, is essential. However, cross-national comparisons of labelling practices for chilled ready-to-eat (RTE) foods remain limited. This study examined and compared labelling practices in six European Union (EU) countries and four non-EU countries, focusing on date labels, recommended storage temperatures, and secondary shelf life. Data from 2665 food labels were collected between May and September 2023 through in-store observations and online resources. Most labels indicated either a “Use by” or “Best before” date, reflecting microbiological and quality stability. Cluster analysis identified two groups: Cluster 1, mainly from Portugal and Spain, included more stable products with “Best before” dates, whereas Cluster 2, dominated by French and Turkish labels, comprised more perishable foods with “Use by” dates. Recommended storage temperatures varied from +4°C to +12°C, indicating potential consumer confusion.
- O Papel do Assessor na Gestão de Recursos Humanos na Administração Pública LocalPublication . Pereira, Inês Fernandes; Fonseca, Susana Maria Salgueiro Rebelo da; Pinheiro, Eduardo Jorge Milhões FernandesO presente relatório resulta do estágio curricular realizado na Unidade de Recursos Humanos da Câmara Municipal de Lamego, cujo objetivo foi compreender o papel do assessor na Gestão de Recursos Humanos da Administração Pública Local, com ênfase nos procedimentos de recrutamento e seleção. Esta experiência permitiu articular teoria e prática, observar de perto o funcionamento dos serviços municipais e compreender as exigências legais que regem os processos concursais. Durante o estágio foram desenvolvidas atividades como elaboração de atas de critérios, organização e arquivo documental, análise da Portaria n.º 233/2022 e do SIADAP, apoio na aplicação de métodos de seleção, inscrição de trabalhadores em ações de formação e colaboração na preparação do mapa de pessoal para 2025. Estas tarefas reforçaram a importância do assessor enquanto agente técnico que assegura legalidade, transparência e eficiência administrativa. A metodologia adotada assentou numa abordagem qualitativa, incluindo revisão de literatura, análise documental, observação participante e a realização de uma entrevista semiestruturada a três elementos da URH. A análise dos dados, complementada por uma matriz SWOT, permitiu identificar fatores que influenciam a eficácia dos procedimentos concursais, desde a necessidade de fundamentação e rastreabilidade das decisões até desafios como morosidade, limitações estruturais e dificuldades de captação de talento. Conclui-se que o fortalecimento das competências do assessor contribui para a modernização dos serviços, para a melhoria contínua da gestão pública e para a consolidação dos princípios de mérito, igualdade e transparência. O estágio possibilitou o desenvolvimento de competências técnicas e interpessoais essenciais e evidenciou a relevância de processos estruturados, digitalização documental e práticas de comunicação interna mais eficazes.
- Planeamento Estratégico do Montebelo Business Experience: Modelo Integrado de Gestão Hoteleira e Eventos EmpresariaisPublication . Cunha, Alexandre Bacelar Pereira Fernandes da; Amante, Fátima Susana Mota Roboredo; Vicente, Margarida Alexandra LopesO presente projeto final de mestrado consiste na proposta conceptual de criação do Montebelo Business Experience (MBE), um evento empresarial enquadrado no domínio do turismo de negócios e eventos corporativos (MICE). O MBE é desenvolvido no âmbito do Mestrado em Gestão Turística e fundamenta-se na articulação entre a revisão da literatura e a recolha de dados primários junto de potenciais participantes, assumindo-se como um exercício académico de natureza aplicada. A proposta do evento é sustentada na identificação das perceções, expectativas e preferências do público-alvo relativamente a conteúdos, formatos, experiências complementares e condições logísticas associadas a eventos empresariais. Com base neste enquadramento, o MBE é conceptualizado como uma experiência integrada, centrada na aprendizagem com especialistas, na criação de oportunidades de networking e na valorização de formatos que promovem a interação informal e qualificada entre participantes. O projeto adota uma abordagem prospetiva, não pressupondo a implementação efetiva do evento, mas antes a construção de um modelo conceptual coerente, fundamentado e alinhado com as tendências atuais do turismo de negócios. O estudo recorre a uma metodologia quantitativa, através da aplicação de um inquérito por questionário, que sustenta as opções relativas à estrutura do programa, aos formatos de participação, às experiências complementares e às condições de conforto e acessibilidade. O MBE é, assim, apresentado como uma proposta conceptual de evento empresarial, orientada para a criação de valor relacional e experiencial, contribuindo para a reflexão académica sobre o desenho e planeamento de eventos de negócios ajustados às expectativas do mercado contemporâneo.
- Técnicas de Gestão de Recursos Humanos para Promover a Motivação dos Colaboradores em Organizações Sociais: Um estudo no Concelho de Vila RealPublication . Rocha, Mariana Filipa Morais; Antunes, Sandra Maria Gouveia; Oliveira, Márcio José Sol Pereira deO presente estudo analisou a perceção de colaboradores e gestores de Instituições Particulares de Solidariedade Social (IPSS) sobre as práticas de Gestão de Recursos Humanos (GRH) e a sua relação com a motivação no trabalho. A investigação adotou uma metodologia quantitativa, recorrendo a dois questionários aplicados a colaboradores e gestores de diferentes respostas sociais, envolvendo participantes de 25 instituições do concelho de Vila Real. O estudo enquadra-se teoricamente nas principais abordagens da motivação no trabalho, incorporando contributos das teorias de conteúdo, processo e reforço, com especial destaque para Maslow (1954), Herzberg (1959) e Vroom (1964). O objetivo central consistiu em compreender de que forma as práticas formais de GRH, nomeadamente avaliação de desempenho, formação, progressão na carreira, liderança e participação, são percecionadas e como estas se relacionam com os níveis de motivação intrínseca, ligada ao interesse e sentido de propósito no trabalho, e extrínseca, associada a recompensas externas. Os resultados indicam que os colaboradores apresentam níveis elevados de motivação intrínseca, refletindo identificação com a missão social, realização pessoal e sentido de propósito. Contudo, observam-se fragilidades nas dimensões extrínsecas, sobretudo na remuneração, progressão e reconhecimento. Entre os gestores, verifica-se uma perceção mais favorável das práticas de GRH e uma valorização acentuada dos fatores extrínsecos enquanto determinantes da motivação das equipas. A comparação entre grupos evidencia um desalinhamento entre práticas, expetativas e necessidades. A análise sociodemográfica mostra ainda que colaboradores com maior tempo de serviço e qualificações demonstram maior sensibilidade a fatores extrínsecos. Globalmente, o estudo sublinha a necessidade de reforço estratégico das práticas formais de GRH, garantindo maior equidade, clareza processual e oportunidades de desenvolvimento no terceiro setor.
- Improving Financial Literacy Among Portuguese Youth: A Multicriteria Decision Analysis Using the Analytic Hierarchy ProcessPublication . Reis, Manuel; Tiago Miguel; Paula Sarabando; Matias, RogérioFinancial literacy is critical for individual well-being and sustainable economic development, yet significant gaps remain among Portuguese young adults. Using a two-phase design, this study combines a diagnostic assessment and multi-criteria decision analysis to identify and prioritise effective financial education strategies. In Phase 1, a diagnostic questionnaire administered to 172 first-year university students revealed pronounced deficiencies in core financial concepts. Only 29.1% correctly answered a question on compound interest, and almost half were unable to understand the concept of inflation. Additionally, 62.8% reported low exposure to financial education during compulsory schooling, and 59.9% strongly agreed that it should be included in the mandatory curriculum, indicating both unmet need and strong receptiveness. Phase 2 employed the Analytic Hierarchy Process (AHP) to evaluate five educational alternatives across four criteria. Engagement and motivation (0.32) and knowledge acquisition (0.31) were prioritised over behavioural impact (0.22) and accessibility (0.15). Based on expert assessments weighted by student preferences, in-person courses emerged as the most effective strategy (0.42), substantially outperforming online courses (0.22), videos and digital content (0.14), books (0.13), and games (0.10). The findings point to the need for policy-driven integration of structured, educator-led financial education within formal curricula, supported by approaches that prioritise active engagement and knowledge acquisition over convenience, with digital tools serving as complements rather than replacements.
- Predictive Factors of Mental Health in Athletes from the Paralympic Preparation Program During Social Isolation: The Role of Sleep, Competitive Status, and MotivationPublication . Eduarda Coelho; Carla Lourenço; Pereira, Antonino; Maria Isabel Mourão-Carvalhal; Sandra FonsecaBackground: The COVID-19 pandemic posed unprecedented challenges for elite athletes, disrupting training routines and affecting mental health. This study examined the impact of social isolation on training, sleep, motivation, and psychological well-being among Portuguese Paralympic athletes. Methods: Forty-five athletes (31.36 ± 10.81 years) from the Paralympic Preparation Program participated, divided into the Paralympic Preparation Project (PPP; n = 21) and the Paralympic Hopes and Talents Project (PHTP; n = 24). Training routines before and during social isolation were compared. Sleep duration, training motivation, and mental health were assessed using the Mental Health Inventory-5 (MHI-5). The analysis employed paired and independent t-tests and a multiple linear regression (Enter method) to examine predictors of mental health. Results: Daily training duration declined by 34.3% (p < 0.001), though weekly frequency remained stable (p = 0.061). PPP athletes reported higher mental health scores than PHTP athletes (66.24 vs. 60.37; p = 0.048). The regression model explained 42.8% of the variance in mental health (R2 = 0.428). Sleep duration was positively associated with mental health and showed the highest standardized coefficient in the regression (β = 0.351; p = 0.008), followed by PPP status (β = 0.315; p = 0.024) and motivation (β = 0.278; p = 0.041). Conclusions: Maintaining biological routines, particularly sleep and motivation, supports mental health under social isolation. Higher well-being among PPP athletes underscores the need for targeted interventions for less experienced athletes. Sports organizations should prioritize sleep hygiene and psychological support to mitigate vulnerability during crises.
- Edible Insects as Human Food: Perceptions of Individuals from Six CountriesPublication . de Pinho Ferreira Guiné, Raquel; Florença, Sofia de Guiné e; Anayansi Escalante-Aburto; Rosa María Mariscal-Moreno; César Ozuna; Lucio Rodríguez-Sifuentes; Cristina Chuck-Hernández; Marijana Matek Sarić; Nada M. Boustani; Elena Bartkiene; Cristina Filip; Simona Pârvu; Monica TarceaEdible insects (EIs) have been suggested as a sustainable alternative to meat from traditional sources. However, despite EIs being consumed by humans since time immemorial, it is also true that, in many areas, especially in Western countries, there is some resistance and even neophobia to their acceptance as food. This work aimed to investigate the perceptions about EIs and validate a corresponding scale. This descriptive cross-sectional study was carried out by means of a questionnaire survey on a sample of 3711 participants in six countries (Croatia, Lebanon, Lithuania, Mexico, Portugal and Romania). Data were analysed by factor and cluster analyses, as well as other statistical tools. The results showed that, out of the initial 36 items in the questionnaire, 24 were validated in the scale of perceptions, distributed across six factors. Cluster analysis showed that the participants could be grouped according to three clusters (Traditionalists, Shoppers and Innovators). Statistical tests revealed significant differences (p < 0.05) between the clusters in practically all sociodemographic and consumption variables studied. Finally, a word analysis of the 2263 words indicated by the participants when thinking about EIs revealed that the most frequent words were ‘disgusting’, ‘protein’, and ‘nutritive’ in all three clusters. However, differences were observed after the fourth position in the list of most frequent words. In conclusion, these results indicate that perceptions of EIs were highly variable across countries of origin and other sociodemographic groups, and that, globally, participants exhibited some neophobia towards EIs. However, they recognised their value in terms of nutrition, particularly protein. This work evidences some relevant aspects that can be useful to adapt and define targeted policies to demystify the negative perceptions about EIs and improve consumer acceptance, thus contributing to more sustainable food systems.