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- A dedução do IVA, o método do pro rata e a contabilidade públicaPublication . Silva, Victor Paulo Gomes da
- Relevant parameters concerning the payments to employees.Publication . Silva, Victor Paulo Gomes daThe payments to the personnel are frequently a very relevant item in the financial documents of a business. Additionally, they use to be a major problem driver, creating dissatisfaction, complaints, grievances and strikes. In these circumstances, the debate concerning this theme assumes pertinence. The present article intends to give a contribution to that debate, emphasizing the microeconomic dimension. For that purpose, it begins (first chapter) with a reference to some relevant literature – mainly of French authors - concerning the impact of managerial strategies on the payments to the personnel; followed by three technical chapters that discuss factors which determine the payment to an employee and, finally, enounce the most important fringe benefits. The second chapter refers to the job analysis and to the job description and gives a particular emphasis to the job evaluation. Concerning this evaluation we focused only a method to do it: the point rating method. But the effective earnings of an employee also depends upon: • The performance evaluation and the performance premiums; • The sharing of financial results. So, we discuss these factors with some detail (third chapter). The fourth chapter enounces other relevant factors to determine the earnings of an employee: seniority, inflation and increase in productivity, government regulations, financial ability of the business, attitude of labour representatives and specifications concerning the market of the labour force. It ends with a brief reference to the fringe benefits, a factor that frequently assumes a relevant role in the employees’ standard of living.
- Flexibilidade laboral e afinsPublication . Silva, Victor Paulo Gomes daNo ponto 1 apresentamos o conceito “flexibilidade”, em termos empresariais genéricos e na sua vertente laboral. No ponto 2 enunciamos os factores justificativos da flexibilização laboral, integrando na lógica dos mesmos os quatro “pilares da estratégia da União Europeia para o emprego”. No ponto 3 revemos sinteticamente a atitude do poder político dominante pós-25 de Abril face à flexibilidade laboral, através da produção legislativa; afectando-lhe por esta via, de forma objectiva, um carácter de classe.
- A perda segundo TaguchiPublication . Silva, Victor Paulo Gomes da
- Teoria do conhecimentoPublication . Silva, Victor Paulo Gomes da
- A função de perda de TaguchiPublication . Silva, Victor Paulo Gomes da
- Parâmetros essenciais do debate sobre a remuneração do trabalho assalariadoPublication . Silva, Victor Paulo Gomes da
- Sobre o ensino superior e os seus docentesPublication . Silva, Victor Paulo Gomes da
- Os custos da qualidade no quotidiano empresarialPublication . Silva, Victor Paulo Gomes da