Abstract
SMEs face several obstacles in their internationalization process that they cannot overcome alone, forcing them to remain domestic and, therefore, at a disadvantage in relation to competitors which adopt a more global business perspective. Government action can help SMEs to overcome their limitations, having come to play an increasingly more important role in export promotion, a field where it is normally an aggressive actor. This has led to the view that export promotion programs and agencies are today crucial instruments in supporting SMEs. For these reasons, the formulation of a national strategy of export promotion has been on the agenda of countries throughout the world. Policy decentralization is today a reality, as a reform of the public sector's model and as a development strategy. From the perspective of decentralization, it has been acknowledged that initiatives should be based on the territory and managed locally, and that the decentralization of power and responsibility to the local level is an important factor in local and regional development. Despite extensive research regarding decentralization, the role of local governments in promoting the internationalization of firms seems to have been rather neglected in the literature, whether in the area of regional science or that of international business. This paper intends to fill this gap, establishing a bridge in the review of the literature on promotion policies for the internationalization, decentralization and internationalization of firms.

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Spreadsheets can be seen as a flexible programming environment. However, they lack some of the concepts of regular programming languages, such as structured data types. This can lead the user to edit the spreadsheet in a wrong way and perhaps cause corrupt or redundant data. We devised a method for extraction of a relational model from a spreadsheet and the subsequent embedding of the model back into the spreadsheet to create a model-based spreadsheet programming environment. The extraction algorithm is specific for spreadsheets since it considers particularities such as layout and column arrangement. The extracted model is used to generate formulas and visual elements that are then embedded in the spreadsheet helping the user to edit data in a correct way. We present preliminary experimental results from applying our approach to a sample of spreadsheets from the EUSES Spreadsheet Corpus. Finally, we conduct the first systematic empirical study to assess the effectiveness and efficiency of this approach. A set of spreadsheet end users worked with two different model-based spreadsheets, and we present and analyze here the results achieved.

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The Web accessibility issue has been subject of study for a wide number of organizations all around the World. The current paper describes an accessibility evaluation that aimed to test the Portuguese enterprises websites. Has the presented results state, the evaluated websites accessibility levels are significantly bad, but the majority of the detected errors are not very complex from a technological point-of-view. With this is mind, our research team, in collaboration with a Portuguese enterprise named ANO and the support of its UTAD-ANOgov/PEPPOL research project, elaborated an improvement proposal, directed to the Web content developers, which aimed on helping these specialists to better understand and implement Web accessibility features. (C) 2013 The Authors. Published by Elsevier B.V.

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