Com o objectivo de avaliar a motivação dos alunos e de identificar os aspectos que tendem a explicar a motivação, elaborou-se um inquérito por questionário aos alunos de Projecto- Simulação Empresarial- do curso de Contabilidade no ano lectivo de 2011/2012 da Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Bragança. Os resultados obtidos revelam uma elevada motivação por parte dos alunos ao ...
Given the need to study di erent areas of analysis during the investment decision process, it is imperative to know which tools and methods are used by companies to assess various nancial and non- nancial aspects. As regards tools, we find that firms use checklists of analysis for non- fi nancial aspects, whereas they use their past experience in risk assessment, gathered from other projects. Records of past...
Given the need to study di erent areas of analysis during the investment decision process, it is imperative to know which tools and methods are used by companies to assess various financial and non- financial aspects. As regards tools, we find that fi rms use checklists of analysis for non- financial aspects, whereas they use their past experience in risk assessment, gathered from other projects. Records of ...
Com o objectivo de avaliar a motivação dos alunos e de identificar os aspectos que tendem a explicar a motivação, elaborou-se um inquérito por questionário aos alunos de Projecto- Simulação Empresarial- do curso de Contabilidade no ano lectivo de 2011/2012 da Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Bragança. Os resultados obtidos revelam uma elevada motivação por parte dos alunos ao ...
We present project evaluation approaches that should be used as a basis for decision. We try to fi nd what aspects must be taken into account in project analysis, acknowledging the need to consider intangible aspects that are impossible to measure and that lead to subjective analysis to project evaluators. We also wish to understand if fi rms have adequate tools and methods that incorporate and quantify all non...
Recent literature has been emphasising the need to take both financial and nonfinancial aspects into consideration when considering capital budgeting decisions. This is to be done since the early stages of project appraisal, and not only when risks become reality. We wanted to know to what extent portuguese companies are aware of the importance of non financial aspects at their project appraisal processes, and...
O presente trabalho pretende averiguar se o ambiente de negócios é influenciado por factores económicos e sociais. São analisados 183 países, tendo utilizado como base os relatórios do Doing Business do Banco Mundial. Os dados mostram que os países desenvolvidos ou em desenvolvimento são os que possuem melhores condições favoráveis a um melhor ambiente de negócios.
The evaluation process of real investment projects must consider not only the traditional financial approach, but also non-financial aspects that can provide additional relevant information about projects. We investigate financial and non-financial areas most relevant in project appraisal, main critical success factors and areas of analysis that lead to the perception of project success, through nine hypotheses...
When we have to make an investment decision, we have to consider social and environmental factors that can bring some doubts about the project. We analyse not only which social and environmental characteristics to assess, but also identify main risks and show how to mitigate them. In addition, we support the idea that both areas have to be analysed at the beginning of the project and that it has to be done at t...
We present project evaluation approaches that should be used as a basis for decision. We try to find what aspects must be taken into account in project analysis, acknowledging the need to consider intangible aspects that are impossible to measure and that lead to subjective analysis to project evaluators. We also wish to understand if firms have adequate tools and methods that incorporate and quantify all non f...
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