Instituto Politécnico de Viseu
Repositório Científico
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Liquefaction of Ruscus aculeatus Branches into Bio-Polyols: Process Optimization and Polyol Characterization
Publication . 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, Bruno
The 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.
The Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case Study
Publication . Kroon, Nanja; Alves, Maria do Céu
The 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 Case
Publication . Guimarães, André; Rosivalda Pereira; Maria Teresa Pereira; Afonso Carvalho; Reis, Pedro; Antonio J. Marques Marques Cardoso
This 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.
Introducción. Estudios Hispánicos en Portugal en el siglo XXI. Una Visión panorámica. Homenaje à la Profesora Maria de Lurdes Correia Fernandes
Publication . Rocha Relvas, Susana
This Introduction serves as a critical guide to the contemporary challenges and potentialities of Iberian and Hispanic Studies, grounded in a comprehensive survey of the State of the Art. The text examines the Reconfiguration of the Canon in light of new demands for representativeness and the tensions between tradition and modernity. Through the lenses of Comparative Literature and Comparative Area Studies (CAS), the Iberian Peninsula and the Hispanic world are analyzed not as monolithic blocks, but as spaces of multilingual and intercultural intersection. The discussion expands into Cultural Studies, incorporating Postcolonial and Decolonial perspectives that challenge imperial narratives and persistent power structures. Within the scope of Transatlantic Studies, the fluidity of relations between the Peninsula and the Americas is explored. Complementarily, Studies on Literary Space are addressed, focusing on spatiality as a social and symbolic construct manifested in Transits, Migrations, and Exiles, as well as the documentary richness of Travel Literature. Finally, the central role of Translation Studies is highlighted as a tool for mediation and resistance, offering an integrated vision of a discipline in constant transformation and epistemological reaffirmation.
Advances in measuring the water footprint of dairy farming
Publication . Monteiro, António; Gökdal, Özdal; Webster, J.