2022
Authors
Walter, CE; Au Yong Oliveira, M; Veloso, CM; Ferreira, D;
Publication
JOURNAL OF ADVANCES IN MANAGEMENT RESEARCH
Abstract
Purpose There is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&D) activities and their subsequent transformation into innovation. This study aims to assess the influence of R&D tax incentives on the organizational attributes of Portuguese firms to identify how they are converted into innovation. Design/methodology/approach A structural research model consisting of 339 companies that benefited from the Fiscal Incentive System supporting R&D in Enterprises, during the period from 2013 to 2016, was developed. This was done to assess the role of R&D tax incentives on the organizational attributes that form the innovation capacity. The model was validated using the multivariate statistical technique of structural equation modeling with partial least squares estimation (partial least squares structural equation modeling - PLS-SEM). Findings The results found suggest that although it is not possible to unequivocally identify the mechanisms used to convert tax incentives into innovation, it is possible to conclude that they play an important spillover effect for the construction and strengthening of organizational attributes. These form the basis of innovation capacity, to the extent that they positively influence the firms' total assets, equity, liabilities, number of employees and sales. Hence, contributions are brought to both the literature on tax incentives and the general literature on innovation. Originality/value For policymakers, the evidence points to the fact that in addition to the incentives provided, novel mechanisms need to be established to help firms develop their absorptive capacity. The objective is to effectively convert the incentives received into innovation through the organizational attributes analyzed. From the firms' point of view, the results found suggest that tax incentives act as a catalyst for making R&D investments. Additionally, there is an influence on employability, which effectively enhances the chances of innovation in the long run. Tax incentives received by Portuguese firms also have the effect of promoting economic dynamism - by enhancing the following: investments in infrastructure, the hiring of employees and the increasing of sales, generating positive externalities for both firms and society.
2022
Authors
Au-Yong-Oliveira, M; Sousa, MJ;
Publication
SUSTAINABILITY
Abstract
2022
Authors
Au-Yong-Oliveira, M;
Publication
Sustainability
Abstract
2022
Authors
Ribeiro, J; Clarinha, B; Cunha, D; Zhu, YH; Walter, CE; Au Yong Oliveira, M;
Publication
2022 17TH IBERIAN CONFERENCE ON INFORMATION SYSTEMS AND TECHNOLOGIES (CISTI)
Abstract
Nowadays, and increasingly, Artificial Intelligence (AI) occupies a leading role in the world, being used in the most diverse contexts. The retail sector is just one of them. The starting question that originated this article is: is Portugal receptive to the use of cutting-edge Artificial Intelligence in retail? In other words, what is the opinion of the Portuguese and residents in Portugal, as consumers, regarding the use of automation by retail companies? Based on the analysis of the answers to an online questionnaire (which obtained 132 answers), we will present our conclusions regarding this matter. The goal is to understand if Portuguese people / residents in Portugal are willing and interested in going to supermarkets like Amazon Go or Continente Labs (or Pingo Doce & GO NOVA). In addition, it is intended to understand the reasons that lead them to respond skeptically, so that, in the future, strategies may be initiated by the companies of the sector, which based on greater and better education, may clarify, and perhaps change their assumptions and convictions. The results of this study reveal that the Portuguese and residents in Portugal are not yet interested in using automated supermarkets, showing some mistrust and reticence towards this new technology, although they recognize that it can increase the speed and efficiency of the service. In fact, of the 37,1% of respondents that consider it quite attractive, about 84% believe it may have a significant impact on the reduction of time spent shopping.
2022
Authors
Andrez, B; Pinto, MM; Menino Homem, P;
Publication
CIMED22 - II Congreso internacional de museos y estrategias digitales
Abstract
2022
Authors
Martins, TC; Pinto, MMGdA; Silva, AMBMd;
Publication
Redes
Abstract
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