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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.