Browsing by Issue Date, starting with "2021-12-08"
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- Customer satisfaction in the presence of imperfect knowledge of dataPublication . Ferreira, Diogo; Soares, Rodrigo; Pedro, Maria Isabel; Marques, Rui CunhaEnsuring customer satisfaction is at the top of any manager’s agenda wishing to keep or raise profits. To do so, conducting regular surveys is quintessential. However, provided the large number of questions that typically constitute those surveys, resulting data are plagued with imperfect knowledge. Data from these surveys are typically expressed in ordinal scales. No mathematical operation like addition or multiplication is allowed in these cases. Recognizing the limitations of existing alternatives in the literature to model imperfect knowledge, this work proposes an alternative model for the study of satisfaction and its determinants. Our approach is based on merging the Stochastic Multicriteria Acceptability Analysis and the Multicriteria Satisfaction Analysis (model). We explore the potential of this approach and apply it to an empirical case related to hospitality.
- The contribution of tax expenditure in fiscal consolidation in post-crisis economies: a case study of the context in PortugalPublication . Catarino, João Ricardo; Salvador, Rui; De Barboza Marques De Moraes E Soares, Ricardo ManuelIn this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with the IMF, the European Commission and the European Central Bank between 2010 and 2014. The objective is to analyse the evolution of fiscal expenditure in the following four years, after the end of that term programme, that is, between 2015-2018. The outcome is to know if the policy of reducing fiscal expenditure implemented in the years in which the programme was in force (2010-2014), continued into the following four years. We compared this evolution with the evolution of direct expenditure, based on two main axes: economic expenditure and social expenditure. The data collection technique is used through document research, and the data obtained was from information provided by national, European statistical authorities and secondary sources of information. It is concluded that, in the 2014-2018 period, the increase in public revenue, due to the decrease in tax expenditure, did not evolve consistently. In 2014-2018, direct public expenditure did not follow the same pattern as in the previous years of 2011-2014, given the functional equivalence of the two types of expenditure. Finally, to observe the relationship between the level of fiscal consolidation, carried out between the years 2010 and 2018, and the behaviour of tax revenue and expenditure, the Scheffé test was performed on the averages of the variables Total Revenue and Expenditure, and Tax Revenue and Expenditure. This was applied in order to observe if the averages of the variables are significantly relevant for the level of fiscal consolidation or if there are other variables, equally important, that were not taken into account in the study, but that had a preponderant role (such as the economic context). We have to statistically conclude that both the revenue and expenditure averages and the percentage averages are not all equal, as they are, in fact, all different between the groups analysed. In order to clarify if the differences in revenue and expenditure and in the respective percentages are statistically significant or if, on the contrary, they are merely eventual, we previously verified their applicability through the assumptions of normality and homoscedasticity of each of the data sets, using the ANOVA test (Fisher, 1918). We observed that for both the amounts of revenue and expenditure, as well as the percentages, the p-value observed in the ANOVA test was equal to 0.000 (i.e. less than 0.050), implying the rejection of the null hypotheses and the acceptance of the alternative hypotheses, according to which the average values of the amounts of revenue and expenditure, and the average values of the percentages are not all equal. The general conclusion is that there was budget consolidation, but this must have been due to other factors, such as the economic environment, since there is no direct relationship between revenue, fiscal expenditure and budget consolidation in any of the periods studied.
- The contribution of tax expenditure in fiscal consolidation in post-crisis economies: a case study of the context in PortugalPublication . Catarino, João Ricardo; Salvador, Rui; de Barboza Marques de Moraes e Soares, Ricardo ManuelIn this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with the IMF, the European Commission and the European Central Bank between 2010 and 2014. The objective is to analyse the evolution of fiscal expenditure in the following four years, after the end of that term programme, that is, between 2015-2018. The outcome is to know if the policy of reducing fiscal expenditure implemented in the years in which the programme was in force (2010-2014), continued into the following four years. We compared this evolution with the evolution of direct expenditure, based on two main axes: economic expenditure and social expenditure. The data collection technique is used through document research, and the data obtained was from information provided by national, European statistical authorities and secondary sources of information. It is concluded that, in the 2014-2018 period, the increase in public revenue, due to the decrease in tax expenditure, did not evolve consistently. In 2014-2018, direct public expenditure did not follow the same pattern as in the previous years of 2011-2014, given the functional equivalence of the two types of expenditure. Finally, to observe the relationship between the level of fiscal consolidation, carried out between the years 2010 and 2018, and the behaviour of tax revenue and expenditure, the Scheffé test was performed on the averages of the variables Total Revenue and Expenditure, and Tax Revenue and Expenditure. This was applied in order to observe if the averages of the variables are significantly relevant for the level of fiscal consolidation or if there are other variables, equally important, that were not taken into account in the study, but that had a preponderant role (such as the economic context). We have to statistically conclude that both the revenue and expenditure averages and the percentage averages are not all equal, as they are, in fact, all different between the groups analysed. In order to clarify if the differences in revenue and expenditure and in the respective percentages are statistically significant or if, on the contrary, they are merely eventual, we previously verified their applicability through the assumptions of normality and homoscedasticity of each of the data sets, using the ANOVA test (Fisher, 1918). We observed that for both the amounts of revenue and expenditure, as well as the percentages, the p-value observed in the ANOVA test was equal to 0.000 (i.e. less than 0.050), implying the rejection of the null hypotheses and the acceptance of the alternative hypotheses, according to which the average values of the amounts of revenue and expenditure, and the average values of the percentages are not all equal. The general conclusion is that there was budget consolidation, but this must have been due to other factors, such as the economic environment, since there is no direct relationship between revenue, fiscal expenditure and budget consolidation in any of the periods studied.
- Por este mar adentro: êxitos e fracassos de mareantes e emigrantes algarvios na América HispânicaPublication . Ventura, Maria Da Graça A. MateusNo Algarve, no contexto da Carreira das Índias Ocidentais, primeiro ao longo do século XVI, depois, durante a União Ibérica, é notória a permeabilidade da fronteira, resultante da mobilidade partilhada por algarvios e andaluzes. Legal ou ilegalmente, a gente do mar do Algarve participava ativamente nesta rota fornecendo barcos, apetrechos e mão-de-obra qualificada ou abrigo para as Armadas da Guarda, sobretudo no porto de Portimão, contribuindo para uma inevitável interdependência económica e estratégica. Os algarvios que se aventuraram mar adentro, quando este se abriu ao mundo e se tornou um caminho por onde circulavam mercadorias, gente de toda a condição e ideias, não podiam imaginar o mundo sem água, movidos por uma certa euforia. O confronto com a novidade, a ousadia de enfrentar os medos, gerir a frágil existência, criar mecanismos de defesa contra toda a ordem de dificuldades e constrangimentos naturais, sociais, económicos e legislativos, vencer a disforia, adaptar-se e render-se à necessária versatilidade para sobreviver com sucesso, inovar para vencer as resistências, constituiu o repto dos mareantes, mercadores e emigrantes que os lançou na construção da Modernidade e no processo de globalização. Desta vaga gente recuperámos percursos de vida representativos do fluxo migratório entre as principais vilas e portos do Algarve e a América do Sul. Portimão, Lagos, Faro, Loulé e Tavira foram lugares de partida, de contrabando, de descaminhos, mas também de elos de uma teia de afetos entre os que partiram e os que ficaram. Por este mar adentro pretende, sob o ponto de vista historiográfico, recolocar o Algarve na sua dinâmica económica no espaço atlântico, por via da integração das suas gentes no processo expansionista espanhol nas Índias Ocidentais na Época Moderna.