2002, Volume VII, nº 2
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- Rural entrepreneurship : individual or collective phenomena?Publication . Dinis, AnabelaThe creation of firms is often mentioned as an effective strategy for revitalising rural areas and to attain a sustainable development. However, in these areas, entrepreneurship is particularly difficult since firms face greater limitations concerning human, material and financial resources when compared with urban and more developed areas. In literature, the entrepreneur is usually pointed out as being as a key element in the creation and development of firms, but the importance of the socio-cultural context in entrepreneurship promotion is also being more and more recognised. In fact, several studies show that (1) successful economies are supported and governed by strong social institutions of a non-market character, (2) often what holds firms is the existence of a supportive socio-economic structure characterised by specific social and cultural vestiges. This study intends to highlight that entrepreneurial process has to be seen and analysed as both an individual and collective phenomena where economic rationality is mixed with other (ir)rationalities. It also means that economic development is more probable and sustainable in a context of socio-cultural development.
- The human capital approach and its applicability to entrepreneurship research : an empirical examinationPublication . García Lillo, Francisco; Marco Lajara, BartoloméThe concept of human capital is implicit' in many empirical studies of both survival and success chances of new businesses. These studies investigate the effects of the founder's education, career history, family, occupational background, and so on. However, few studies make explicit their connection to the framework of human capital theory in entrepreneurship research. The current study attempts to fill this gap in the literature by examining from this perspective, how factors such as achievement orientation, locus of control, entrepreneurial family background, managerial skills, previous experience in the industry, formal education of the entrepreneur or previous entrepreneurial experience, influence the performance of new ventures.
- Capital e desenvolvimento : evolução conceptualPublication . Ussman, Ana Maria; Franco, Mário; Leitão, João; Nunes, LeonorEste artigo pretende analisar a evolução do conceito de Capital sob o ponto de vista da História, da Sociologia, da Economia, e da Gestão. Para além disso, propõe uma tipologia básica sobre a formação de Capital, tendo por base os componentes financeiros, técnicos, e humanos, que contribuem para a formação de Valor Acrescentado. Este estudo exploratório faz parte de um trabalho multidisciplinar mais vasto desenvolvido por investigadores da Universidade da Beira Interior em colaboração com o lnstituto Superior Técnico e a Universidade do Minho
- The meanings of the comparability of the information and their influence in the aggregation of accounting information : a theoretical perspectivePublication . Rodríguez Bolívar, Manuel Pedro; Cid Gómez, Juan Miguel delThe growing globalisation of the economy is promoting the use of the comparability of the accounting information, in its double meaning of consistency and harmony, as fundamental reason to undertake the development and reform of the different accounting systems. This impulse of accounting standardisation not only is being produced in each accounting system but also it is being transferred to the possibility of the aggregation of accounting information among the different accounting systems. So, we analyse, in the present paper, the application of this qualitative characteristic in Business Financial Accounting, Public Sector Accounting and National Accounting to obtain some conclusions regarding its similarities and differences. Besides, we will analyse the interpretation of comparability that, in our opinion, would be more adequate according to the conceptual accounting framework as well as that which could encourage the process of accounting aggregation from microaccounting to macroaccounting.
- Design of an activity based management model for standard oil millPublication . Moyano Fuentes, José; Núñez Nickel, Manuel; Camacho Miñano, María del MarIn this paper, it is designed a model of Activity Based Management (ABM) for those firms constituting the first link of the olive oil agroalimentary chain; more specifically, it describes the necessary stages to follow in order to introduce an ABM model in this kind of firms. The use of this model would involve a rationalization of the activities making up the olive oil commercialization and production processes, which would allow oil mills to carry out a strategic management of their costs aimed towards improvement of quality.
- A influência da criança no processo de compra familiar : uma abordagem pelo estilo parentalPublication . Vieira, lolanda; Proença, João F.Este trabalho utiliza o "estilo parental" (Darling e Steinberg, 1993) estudado na psicologia para evidenciar a sua importância na forma como as crianças influenciam as decisões de compra dos pais. 0 estudo foi efectuado sobre a compra de brinquedos em Portugal, junto de mães com filhos de 6 a 10 anos, e revela que a frequência com que as crianças exercem a sua influência e os vários tipos de estratégias a que recorrem estão relacionados como estilo parental da mãe.