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21.
Mário Lino Barata Raposo João J. Matos Ferreira Arminda M. Finisterra do Paço Ricardo J. A. Gouveia Rodrigues 《The International Entrepreneurship and Management Journal》2008,4(4):485-504
The identification of the entrepreneurs’ characteristics and the knowledge of the entrepreneurial profile of university students
have been assuming a growing importance in the development of educational programs directed towards the entrepreneurship and
start-up processes. This study aims to identify the factors that most contribute for the intention to start up a business.
The research also tries to identify the profile of a potential entrepreneur student concerning several characteristics: personal
attributes, family, demographic variables and motivations. Research findings include the idea that entrepreneurship education
is the most relevant factor in what concerns the propensity to business creation. On the other side, personal characteristics
have an important role in shaping motivation to start-up a business and perceived hurdles have a negative impact in the intention
to start-up. The results may be relevant when developing an adequate educational program directed to the entrepreneurship
education and start-up processes. 相似文献
22.
Thais de Cássia Martinelli Guerreiro Janice Kirner Providelo Cira Souza Pitombo Rui Antonio Rodrigues Ramos 《International Journal of Sustainable Transportation》2018,12(3):179-191
In many Brazilian cities, the most common procedure for planning cycling networks is using aggregated population data in census tracts, which may not take into account the true origin and destination of trips. It may also not identify potential users of a particular mode of transport. This is particularly important considering that implementing cycling infrastructures should be based on the assumption that they are able to meet the users' needs. Therefore, the aim of this study is to develop and adopt an objective method to design and compare cycling networks based on data-mining of disaggregated origin-destination data, GIS resources, and multicriteria analysis techniques. The method follows three steps: 1) identifying potential users based on real user profiles, 2) designing proposed cycling networks and 3) a comparison between the networks proposed in this study and those developed by the municipality selected as a case study, considering real and potential users, as well as cost and benefit criteria. As a positive outcome, using disaggregated data allows for a reasonable estimate of the number of people served by the networks, a detailed analysis of their proximity to the infrastructure, as well as identifying potential users. Comparing cycling networks considering cost and benefit criteria shows that the chosen criteria were effective. It was also determined that the cycling network of the studied city poorly serves bicycle transport users, if compared to the proposed networks. These findings indicate that appropriate methods for planning cycling networks are still needed. 相似文献
23.
24.
We study bilateral bargaining between several buyers and sellers in a framework that allows both sides, in case of a bilateral disagreement, flexibility to adjust trade with each of their other trading partners and receive the gross benefit generated by each adjustment. A larger buyer pays a higher per‐unit price when buyers' bargaining power in bilateral negotiations is sufficiently low, and a lower price otherwise. An analogous result holds for sellers. These predictions, and the implications of different technologies, are explained by the fact that size is a source of mutual dependency and not an unequivocal source of power. 相似文献
25.
The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case
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In this study, we investigate the magnitude of goodwill recognised in business combinations during the years 2005 to 2009 by the Portuguese companies listed on Euronext Lisbon, and characterise the amount of the other intangible assets recognised separately from goodwill. We also analyse the level of compliance of those companies with the main disclosure requirements of International Financial Reporting Standard (IFRS) 3 – Business Combinations. Our study, which involves the analysis of 197 business combinations, reveals that the amounts of goodwill continue to be highly material, while conversely, the value of identifiable intangible assets in those acquisitions is very low. The results suggest that Portuguese companies do not undertake sufficient efforts to individually identify and disclose intangibles acquired in business combinations. This fact is reinforced by the reduced level of compliance with the disclosures required by IFRS 3, particularly the factors that contribute to the recognition of goodwill. Our findings provide feedback to standard setters in an effort to improve practice in the application of IFRS 3. Moreover, they reinforce their recent concerns regarding the post‐implementation review of business combinations, as well as the ongoing project of the IASB, whose objective is to improve disclosures in existing standards. 相似文献
26.
Influence of institutional environment on entrepreneurial intention: a comparative study of two countries university students 总被引:1,自引:0,他引:1
Juan Carlos Díaz-Casero Joao José M. Ferreira Ricardo Hernández Mogollón Mario Lino Barata Raposo 《The International Entrepreneurship and Management Journal》2012,8(1):55-74
Institutional environment influences the perceptions of desirability and feasibility, society’s social and cultural environment,
such as beliefs, values and attitudes, conditions behaviour and decisions made by individuals. This research evaluates the
influence of institutional environment on entrepreneurial intention using a comparative analysis of different attitudes among
university students in two countries: Portugal and Spain. In particular, this study aims to examine the perceptions of desirability,
feasibility and intention toward the creation of one’s own business and how that variables influence the entrepreneurial intention
as compared these two different institutional contexts. Results revealed difference among attitudes toward entrepreneurship
in both countries. With respect to the perception of feasibility, the majority of students in Extremadura (Spain) consider
that it is easier to create a business in nowadays than it was several decades ago. However, from the students of Beira Interior
(Portugal) consider that it is more difficult. Furthermore, in Extremadura, the entrepreneurial intention is higher than in
Beira Interior. 相似文献
27.
Marta Silva Guerreiro Lúcia Lima Rodrigues Russell Craig 《European Accounting Review》2013,22(2):379-409
Richard Mattessich, New York: Garland Publishing (New Works in Accounting History), 2000, £43.00, xii +179pp. ISBN: 0-8153-3445-1 相似文献
28.
João Rodrigues 《American journal of economics and sociology》2013,72(3):565-592
This article uncovers Hayek's moral economy. It focuses on the relation between markets, as well as on the nonmarket institutions on which the former rely, and the motivations that guide individuals' behavior. Despite his epistemological admonitions, Hayek has a rich set of suggestions about the functional importance of particular individuals' motivation and moral makeup for the development of a market society. This contributes to undermine his claims that a market society can be neutral among different values. 相似文献
29.
Susana Garrido Azevedo Joao Ferreira 《中国经济评论(英文版)》2009,8(3):14-26
The main objective of this paper is to analyse the competitiveness of the main maritime Port sited in Portugal - Port of Sines. This paper is developed under the resource-based view approach. A literature review about the resource-based view is presented with a special highlight on the contribution of organisation owns' resources to the competitiveness. With this study we intend to emphasize the applicability of a management theory to a different type of organisation which only recently starts to be preoccupied with its competitiveness. A case study methodology is used in order to collect all information needed about its main resources and capabilities of Port and also its competitiveness. The resources analysed in this paper are: The infrastructures, the accessibilities, the Port operations and also the information systems used on it. Also, a set of performance data is analysed as the main indicators of competitiveness. After that, a conceptual model is presented in order to systematise the main resources and capabilities under which the competitiveness of the Port of Sines is built on. 相似文献
30.
Leandro Angotti Guissoni Jonny Mateus Rodrigues Felipe Zambaldi Marcos Fava Neves 《Journal of Marketing Channels》2020,26(2):108-119
AbstractPrevious studies have found a convex relation between weighted measures of distribution and market share for consumer products in developed economies, while companies in emerging markets often use a non-weighted (numeric) distribution measure to manage their channel strategy. In contrast to the markets with high retail concentration, the numeric distribution could be best suited to a more fragmented retail market in which the percentage of physical distribution is important. We investigate the effects of expanding numeric versus expanding weighted distribution by studying stores in channels and regions characterized by structural differences in an emerging market. Our data come from retail audits in Brazil and include 91 soft drink manufacturers, 195 brands and 1,110 stock-keeping units. Our study highlights the importance of numeric distribution as a performance measure in this market. Additionally, we show that the effects of numeric and weighted distribution on market share vary by region and channel format. 相似文献