15 documents found, page 1 of 2
Green intellectual capital and organizational sustainability: a bibliometric study
Silva, Lurdes; Costa, Vânia; Loureiro, PaulaPurpose: This article aims to make a bibliometric analysis of the studies published on green intellectual capital and to understand to what extent it can contribute to strengthening of sustainability and competitive advantage of organizations. Methodology: The systematic reviewing procedures followed PRISMA protocol, which in the time limits between 2008 and April 2022. The research identified the main challeng...
Purpose (mandatory): Carry out an analysis of the financial statements and lega...
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaThis work aims to identify the efficiency of intellectual capital in companies in the hospitality sector and to analyse the impact that the Covid pandemic has on the efficiency of intellectual capital in Portuguese regions. This study applies the Value Added Intellectual Coefficient (VAICTM) method according to Pulic (1998). The economic and financial data come from the Iberian Balance sheet Analysis System (SA...
Projeto RAFA - O privilégio da Avaliação Formativa e da sua articulação com a A...
Afonso, Paulo; Borralho, António; Filipe, José; Loureiro, PaulaThis article aims to present the implementation in the classroom of a research project based on the theme of formative assessment in conjunction with that of summative assessment, called the RAFA project. Based on challenging teaching, learning and assessment tasks, the classroom environments studied in one of the two regions of the country where it is being implemented demonstrated the intention of the respect...
Online peer assessment for learning: Findings from higher education students
Loureiro, Paula; Gomes, Maria JoãoAssessment practices in the higher education (HE) context have undergone profound changes over recent years, particularly regarding their purpose, strategies, and available resources. This exploratory study seeks to analyze, through the perceptions of HE students, the contribution and adequacy of an assessment for learning strategy, namely, online peer assessment (OPA), inspired by the conceptual framework of t...
Intellectual Capital and Financial Performance of Portuguese Tourism Sector
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaAccording to the literature, intellectual capital is a critical element of value creation in organizational performance that is capable of contributing to sustainable and higher financial income. The objective of this paper is to identify the added value and efficiency of intellectual capital in its three dimensions - (i) human capital, (ii) structural capital and (iii) relational capital - in the tourism secto...
Intellectual Capital in Portuguese tourism sector: study of its impact on organ...
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaPurpose: According to the literature, the intellectual capital is one of the main competitiveness enhancers of today's companies and a fundamental dimension of organizational performance. This work aims to: (1) identify the added value and the efficiency of intellectual capital in its three dimensions - (i) human capital, (ii) structural capital and (iii) relational capital – in the tourism sector; (2) evaluate...
Intellectual capital and value creation: evidence from the Portuguese tourism i...
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaThe intellectual capital is an important corporate asset, able to generate sustainable competitive advantages and higher financial income. In the literature is recognized as a key element of the value creation in contemporary economy. One of the factors that emphasized the importance of intellectual capital in an organization was to change the focus of tangible capital management for the intangible, as a result...
Intellectual capital and its impact on business performance: An empirical study...
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaPurpose: The propose of this study is to determine the influence of Intellectual Capital (IC) and its components’ impact on Portuguese tourism organizations’ business performance through Return on the assets (ROA). This work evaluates and compared the intellectual capital in its four dimensions: (i) capital employed; (ii) human capital; (iii) structural capital and (iv) relational capital. Design/methodology: T...
Intellectual capital and value creation: evidence from the Portuguese tourism i...
Costa, Vânia; Silva, Lurdes; Loureiro, PaulaThe intellectual capital is an important corporate asset, able to generate sustainable competitive advantages and higher financial income. In the literature is recognized as a key element of the value creation in contemporary economy. One of the factors that emphasized the importance of intellectual capital in an organization was to change the focus of tangible capital management for the intangible, as a result...
Intellectual capital in tourism and hospitality sector: an empirical study of P...
Silva, Lurdes; Costa, Vânia; Loureiro, PaulaAccording to the literature, the intellectual capital is a critical element of value creation in organization, able to contribute for sustainable and higher financial income. This work aims to identify the added value and the efficiency of intellectual capital in its three dimensions - (i) human capital, (ii) structural capital and (iii) relational capital in the tourism sector companies, analysing tourism regi...