NSBE - MA Dissertations
URI permanente para esta coleção:
Navegar
Entradas recentes
- People management in the Portuguese non-profitsPublication . Valentim, João Andrade e Sousa Brito; Cunha, Rita Campos eThis study is focused on the People Management – Human Resources – in the Portuguese non-profit organizations. The objective of this research is to contribute to the understanding of the non-profit sector in terms of the human factor, and at the same time intends to cast light on the factors that compensate and motivate employees. Through a qualitative approach, after conducting a number of interviews to assorted non-profit organizations, we reach the result that more often than not these organizations have fragile procedures in what concerns staffing, performance evaluation and training & development. On the other hand, these organizations have an abundant human acumen in what concerns compensation and motivation. The experience of volunteer work supports this finding. Given this, there is a vast array of knowledge that the social sector can transmit to the private sector.
- Fearful asymmetry: an analysis of pre-earnings - abnormal returnsPublication . Amaro, João Tiago Mira Duarte; Santa-Clara, PedroIn this paper we study the returns on a set of different strategies, which are based on the sign and magnitude of the pre-earnings announcement return for a group of US stocks and for some international markets which provides an additional measure of robustness. We also propose a new methodology for the evaluation of abnormal returns. Evidence is found that stocks with negative abnormal returns on the days prior to the earnings announcement have a subsequent higher return on the days following the announcement. A trading strategy based on these findings is then reproduced and its results are analyzed.
- Case Study - Mergers & Acquisitions: The merger of Total Portugal and CEPSAPublication . Fernandes, João Pedro Barata; Costa, Luís AlmeidaThe main objective of the case is to understand the rationale of the merger between Total Portugal and CEPSA Portugal, with special focus in the motivations and integration process. The project is divided in two parts. In the first part the case is presented through an overview of the companies and the oil industry, description of the merger, motivations and integration process. The second part is related to the discussion of the topics employing the findings of the literature review related with M&A’s, and it addresses the following topics: synergies, integration, and performance and consequences.
- Fair Value: A Literature ReviewPublication . Fernandes, João Daniel Almeida; Pais, CláudioIASB and FASB are cooperating to converge into a full fair value accounting system, as “ordered” by financial statements users. The purpose of this literature review is to see if we are ready for this convergence. In this literature review I performed a description of the history, evolution and application of fair value, analyzed the different concepts and problems existing to measure fair value, and also took a look on value relevance of fair value. I suggest that full fair value model could be achievable despite the uncertainty related to the concept and lack of active markets for all assets.
- The role of Management Accounting in the Process of Innovation: a field work perspectivePublication . Canelas, João Manuel Duarte; Cruz, InêsRecent accounting literature (e.g. Granlund and Taipaleenmäki, 2005; Davila, Foster & Oyon, 2009) suggests that Management Control Systems can influence the process of innovation, especially when they are used interactively. Such work constitutes a rupture with the traditional and diagnostic vision of control where Management Control Systems only act at the process of strategy implementation, limiting their role in accommodating the environment of uncertainty that characterizes innovation (Amabile, 1998; Kanter, 2006). This work project provides contextualized evidence on the use of Management Control Systems and their influence on the innovation process at an information technology company with a research lab.
- The impact of the measurement unit of unit price on consumer preference and choicePublication . Silva, João Carlos de Paiva Coelho Machado; Wilde, Els deThis project studies how variations in the measurement unit of unit price affect consumers’ preference and choice. Particularly, we contend that consumers’ relative preference for the same two option is different when options’ unit price is presented in a large measurement unit – per kg; than when options’ unit price is presented in a small measurement unit – per 100g. Moreover, consumers’ choice will shift more to lower unit price options when options’ unit price is presented in larger measurement unit – per kg. Two experiments confirmed our hypotheses. Implications and future research on the topic are discussed.
- Inventory Management for the Health Sector: ABC Analysis ApproachPublication . Nabais, Joana Isabel Baptista; Arantes, AmílcarThis project aims to analyse a hospital’s inventory management and make suggestions to improve its practices, with special attention on ABC analysis as an optimization tool for the inventory management, control and storage. Other cost reductions approaches are studied in order to contribute for the accurate management of clinical consumption materials. Wide efficient use of information and communication technology (ICT), using of periodic point model, warehouse’ layout modification, extension of stock centralization of advanced warehouses and consignment stock development, are the key proposals. These recommended ideas can be implemented in other hospitals, reducing waste and improving levels of quality in the health care services.
- Impairment of Tangible Fixed Assets in the Portuguese Listed Companies: DisclosuresPublication . Martins, Joana Cordeniz; Ferreira, LeonorThe purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairment of tangible fixed assets. The findings suggest that these companies do not provide satisfying information about impairments, in the sense that, in many companies, they do not provide information that is understandable and do not meet all the requirements of IAS 36.
- Children consumer behaviour field lab: the Nestum consumerPublication . Lourenço, Jacqueline Areal; Agante, LuísaThe goal of this work project is to help Nestum understand its consumers as to better comprehend the needs, tastes and routines of the target consumer, children with ages between 6 and 10. Knowing one‟s consumers is vital to stay relevant and also understand how to innovate and differentiate in a day and age where private labels are increasingly becoming consumed which has a negative impact on brands such as Nestum. Additionally with the ever more diverse and connected worlds, cultures and habits are being changed which affect how, when and what products are consumed. In conclusion, the main goal of this work project is to understand what children are eating, what are their routines and habits as to help Nestum remain relevant as a brand with a strong cultural attachment in Portugal.
- Mitsubishi L200: marketing planPublication . Correia, Izabel Ragoni de Moraes; Velosa, JorgeMitsubishi Motors Corporation is a Japanese automobile company with manufacturing facilities in over 30 countries, and its sales and after-sales organization serves more than 170 countries. In 2002, Mitsubishi Motors Europe (MME) was founded specifically to coordinate sales in Europe. Since September 2008, the Japanese automobile industry was confronted by three serious problems triggered by the collapse of a major U.S. financial institution. The first was rapid deterioration in retail sales volume. Even though in certain areas market conditions had been relatively favorable until then, the market rapidly contracted, resulting in a harsh business environment. The second problem was the credit crunch. For many customers who use auto loans, purchasing an automobile become difficult. The third issue was the yens appreciation against foreign currencies. Because the yen strengthened not only against U.S dollar but also against other major currencies, export industries in Japan, including the domestic auto industry, were severely impacted. Although financial downturn reached the Portuguese market, during this difficult environment Mitsubishi Motors Portugal was able to increase market share in the pick-up segment. But now MMP wants more. With the re-launch of the pick-up L200 on January of 2010 we want to reach a share of at least 60% in the next 3 years, becoming irrefutable leader in both leisure and work segment. Moreover, we expect to achieve a category growth of 8%, 6% and 4% per year for the next 3 years and sales value of 32.3 millions € by 2010. L200 main rivals in the pick-up segment are Hi-Lux (Toyota), BT-50 (Mazda) and Navara (Nissan). Mitsubishi and Toyota grab more than half the market concerning commercial vehicles and dispute the first position in the leisure segment. While the average pick-up sales have decreased 30% between 2008 and 2009, Jeep was able to increase 15%. In this context, we found an opportunity to increase sales in the leisure segment and to compete with Jeep by offering a pick-up with more equipment and power. Additionally, the company will create lowerrider pick-ups that permit drivers to pay less in the motorway fee, reduce sales from fleet automobile that involves high discounts and focus on final clients who perceive the superior value of the vehicle. Although price is an important issue to consumers, we will adopt a neutral pricing strategy. Moreover, MMP will offer a superior warranty and create a partnership with a leasing company. The new pick-up L200 will be differentiated on the basis of a creative and integrated marketing communication that aims to increase consumer’s awareness about the product, knowledge about benefits and maintain close relationship with customers. Additionally, we want to reduce the time period that end-user must wait between ordering and receiving the vehicle by increasing the inventory. Thus, supported by the distribution channel, we will increase buyer’s evaluation of MMP with respect to our ability to meet currently relevant needs and motivations.