Browsing by Author "Couto, Gualter"
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- Analyzing Pilot Projects of Creative Tourism in an Ultra-Peripheral Region : Which guidelines can be extracted for sustainable regional development?Publication . Santos, Carlos; Couto, Gualter; Albergaria, Isabel Soares de; Silva, Leonor Sampaio da; Medeiros, Pilar Damião; Simas, Rosa Neves; Castanho, Rui AlexandreSeveral authors have shown that some tourism typologies - i.e., rural tourism, nature-based tourism, or creative tourism - have a more predominant role in attaining regional sustainability. In this regard, this paper explores the impacts of five pilot projects of creative tourism on the sustainable development of the insular Autonomous Region of the Azores. Through direct exploratory tools, such as interviews and site analyses, the present study enabled us to provide greater insight into creative tourism projects and their relevance to the development of an ultra-peripheral island region. As part of the CREATOUR AZORES Project, this study is based on five creative tourism pilot projects operating in the Azores, Portugal. As such, it is recommended that the regional government, local authorities, and other relevant actors and players in this region actively support and create strategies to strengthen these projects (and similar initiatives) once they not only contribute to regional development and destination promotion but also promote much-desired sustainable development - once these kinds of tourism, in theory, and practice, counteract the dire effects of mass tourism.
- Banking Products In PortugalPublication . Couto, Gualter; Pimentel, Pedro; Toste, Luís Miguel da SilvaThe offerings of financial products to investors have evolved considerably over the last decades. This study was undertaken to understand the importance of financial products in Portugal for banks and private clients. Different financial products can provide to banks an important role on their revenues and liquidity. For clients allows to invest their savings according the risk, complexity and potential return they pretend be exposed. Financial products can be divided into four groups: deposits, investment funds, securities, and insurance banking. The six largest banks with Portuguese headquarters were identified based on an analysis of net asset value, and the products offered were analyzed. It was found that on an overall basis, the offerings of financial products available in banks are rather diverse and, at the same time, uniform. It was also noted that investment decisions are dependent on the investors and there are financial innovations that attract differentiated savings.
- Basel II : operational risk measurement in the portuguese Banking sector and an evaluation of the quantitive impactsPublication . Couto, Gualter; Bulhões, KevinThe present work is aimed at understanding the general notion and origin of the New Basel Accord, which intends to attain international bank stability, emphasizing the convergence between regulatory capital and economic capital, applying its risk sensitive methodologies. This work focuses on one of the principal novelties of Basel II – operational risk and its respective methodologies for calculating minimum capital requirements. The New Capital Accord encourages financial institutions to gradually evolve from basic to sophisticated methodologies. Institutions using more sophisticated methods will be rewarded by deductions on the capital allocated for the calculation of the capital ratio. The methodologies associated to operational risk will be applied to a group of national banking institutions. These methodologies are referred to in Pillar I of the New Capital Accord: (i) basic indicator approach, (ii) the standardized approach and (iii) the alternative standardized approach. The purpose of this practical application is to evaluate and quantify the impact due to the introduction of Basel II.
- Creative tourism on islands : a review of the literaturePublication . Baixinho, Alexandra; Santos, Carlos; Couto, Gualter; Albergaria, Isabel Soares de; Silva, Leonor Sampaio da; Medeiros, Pilar Damião; Simas, Rosa NevesIn the last two decades, creative tourism has evolved as a burgeoning field, encompassing a wide range of concepts and practices, in di_erent places around the world. From the very beginning, however, creative tourism has aimed to contribute to sustainable development and increased community wellbeing, as an alternative to mass cultural tourism. With this review article, our main objective is to identify and analyze a body of literature that specifically addresses creative tourism in islands, contributing to fill a gap in the knowledge since no reviews with this focus have yet been undertaken. Our aim is to provide a critical overview of creative tourism experiences at island destinations worldwide, addressing the plurality of empirical contexts and methodological approaches found in academic research. This review highlights the key trends in creative tourism, pointing out two distinct approaches: creative tourism in urban contexts, based on creative events, “cultural clusters” or Cultural and Creative Industries (CCIs), versus community-focused small-scale tourism experiences in rural contexts. This paper also provides an opportunity to assess the evolution of sustainable creative tourism approaches in islands.
- Os determinantes da estrutura de capital de empresas do PSI-20Publication . Couto, Gualter; Ferreira, Sofia C.In this paper, the intention is to analyse the capital structure features of the companies operating in the Portuguese Capital Market (PSI-20). A panel analysis allows the studying of relationships between debt level and those factors which financial literature considers as determining for capital structure: size, tangibility, growth opportunities, operational risk, non-debt tax shields, profit, dividend payout, and stock price performance. This empirical study purports to describe the effects of these variables on the companies' debt level.
- Dinâmicas de empreendedorismo e microcrédito nos AçoresPublication . Couto, Gualter; Ponte, João Crispim Borges daEste estudo versará a análise de estatísticas nacionais e regionais que nos permitirão tecer algumas considerações relativamente ao perfil do empreendedor utilizador do microcrédito, designado microempreendedor, na Região Autónoma dos Açores, procurando também perceber quais os sectores de maior procura. Os resultados sugerem que os projectos de microcrédito nesta região são principalmente vocacionados para o comércio a retalho e são liderados por indivíduos do sexo masculino residentes na ilha de São Miguel, com uma idade compreendida entre os 25 e os 34 anos de idade, numa situação de desemprego, que terminaram ou frequentaram o ensino secundário.
- Entrepreneurship Education : The role of the Higher Education Institutions in the Entrepreneurial Attitudes of the StudentsPublication . Sousa, Áurea; Couto, Gualter; Branco, Nélia Cavaco; Silva, Osvaldo; Bacelar-Nicolau, HelenaThe entrepreneurship education has been taking an increasing importance in the educational programs, emphasizing the role of the higher education institutions as promoters of the entrepreneurship. In this work, which is based on the responses obtained through a survey conducted with a sample consisting of 305 students of the Azores University, enrolled in courses of different scientific areas, we aim to assess how, in the student’s perspective, the university can stimulate the interest of their students in creating business. From hierarchical clustering methods we obtain a typology of variables linked to initiatives and activities that could be developed by the university. The main results obtained from some non-parametric hypothesis tests and from correspondence analysis, simple and multiple, are also presented.
- Entrepreneurship Promotion in Higher Education InstitutionsPublication . Sousa, Áurea; Couto, Gualter; Branco, Nélia Cavaco; Silva, Osvaldo; Bacelar-Nicolau, HelenaThe importance of entrepreneurship promotion has increased significantly in today's society, especially during periods of crises. This work is based on the responses obtained through a survey conducted on a sample of 305 undergraduates of the University of the Azores, enrolled in different science programs. The aim is to deepen the knowledge of the entrepreneurial propensity of higher education students in the Azores, and in that way the university can stimulate their interest in creating businesses. The main results obtained, using exploratory data analysis (from the univariate to the multivariate), are presented and discussed.
- O estado da arte na convergência contabilística internacionalPublication . Cordeiro, Ruben; Couto, GualterO fenómeno da globalização tem forçado determinadas ciências a estudar novos paradigmas. Também na contabilidade assiste-se a alterações profundas no âmbito da preparação e divulgação da informação financeira, uma vez que os interessados por esta actuam globalmente. Desta forma, há uma necessidade evidente em conciliar ou unificar normas e práticas contabilísticas em países ou regiões, que possam favorecer a comparabilidade da informação, a economia de tempo na preparação e divulgação financeira e a maior consistência dos factores económicos, legais e sociais. Há muitos interessados na criação de sistemas contabilísticos globais, quer por via da harmonização quer pela normalização contabilística. Pese embora o desejo colectivo de convergir, existem diversos factores exógenos ou endógenos, muitos deles históricos, que condicionam e formam cada sistema contabilístico, dando origem à actual diversidade contabilística internacional. Esta diferença conceptual e os respectivos factores condicionadores representam um obstáculo, embora indirecto, à livre convergência contabilística internacional. Por outro lado, os opositores actuam de formas contrária à redução da diversidade contabilística. São considerados elementos obstáculos directos ao processo de convergência contabilística internacional.
- Expected time to invest in a new locationPublication . Couto, Gualter; Nunes, Cláudia; Silva, BrunoIn this paper we study the expected time to invest in a new location. In particular we derive expected values of the optimal timing regarding the decision of relocation of a company. We address two classes of scenarios. In the first one we assume that new (and potentially more efficient) spots become available according to a non-homogeneous Poisson process, whereas in the second we assume a conditional Poisson process. For both scenarios we derive mathematical expressions for the expected value of the firm in specific situations, where the intensity function is some particular function. We end up the paper presenting numerical illustrations of the derived results.
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