Repositório Científico do Instituto Politécnico de Santarém
Recent Submissions
A utilização dos benefícios fiscais durante o período COVID-19 em três setores de atividade:supermercados, farmacêutico e transportes
Publication . Rodrigues, Alícia Carvalho; Dâmaso, Maria Goreti de Jesus; Domingues, Tiago Miguel Dias
Os benefícios fiscais (BF) em sede de Imposto sobre o rendimento das pessoas coletivas (IRC) são importantes para as empresas portuguesas. Especialmente quando, a maioria das empresas sofreu uma quebra da faturação, consequência da pandemia COVID-19.
A presente investigação visa analisar a evolução da utilização dos (BF) em três setores de atividade que não suspenderam as suas atividades, no período pandémico, nomeadamente supermercados, farmacêutico e transportes.
Este estudo concerne uma pesquisa quantitativa, tendo como suporte os dados das demonstrações financeiras, e os valores dos benefícios fiscais utilizados pelas empresas. O método de análise de dados foi elaborado com base na análise da mediana e de testes estatísticos.
Os principais resultados denotam que as empresas dos setores em análise aumentaram a utilização de BF. Realçando que o setor do Comércio e Retalho em Supermercados e Hipermercados, foi o que teve maior utilização de BF, em valor, no período em análise.
Contextualized acceleration and deceleration profiles of elite soccer players during English Premier League match-play. The effect of possession, positional demands and opponent ranking
Publication . Morgans, Ryland; Mandorino, Mauro; Ryan, Ben; Zmijewski, Piotr; Moreira, Alexandre; Oliveira, Rafael
This study aimed to compare accelerations (ACC) and decelerations (DEC) when in- (IP) and out
of-possession (OP) during official English Premier League (EPL) match-play over three consecutive seasons considering
playing position, match location and opponent ranking. Match data from 31 male professional soccer players was
obtained via an optical tracking system. Playing position significantly influenced ACCIP, DECIP, and DECOP. Ranking
difference and match location were significant predictors for DECIP, ACCOP, and DECOP. An increase in ranking
difference was associated with higher DECIP. Conversely, in the out-of-possession phase (ACCOP and DECOP),
a decrease in these parameters with increasing ranking difference was observed. Regarding match location,
positive β coefficients suggested that DECIP, ACCOP, and DECOP values were significantly higher during away matches
compared to home matches. A significant interaction (playing position × ranking difference) was reported for
DECOP (𝛽 = 0.035, p = 0.013). Interestingly, DECOP actions decreased with increasing ranking difference across
all playing positions except for wingers. In conclusion, these findings highlight that distinct contextual factors
influence ACC and DEC performance during in- and out-of-possession phases of EPL match-play.
Manual de Formação Aprendizagem ao longo da vida Cuidadores Formais
Publication . Jacob, Luis
O processo de envelhecimento é incontornável, dinâmico, cumulativo e heterogéneo. É necessário contrariar a ideia de que o processo de envelhecimento é marcado pela incapacidade,
inutilidade, solidão e isolamento. A aprendizagem ao longo da vida (ALV) pode permitir que esse processo de envelhecimento seja percebido de forma mais positiva, proporcionando a todos, e principalmente às pessoas seniores, possibilidades de uma contínua participação, integração, atividade, autonomia, independência, desenvolvimento e valorização de saberes adquiridos em várias dimensões das suas vidas
Does running performance relate to the market value of elite male soccer players? A case study from the FIFA world cup
Publication . Kılcı, Abdullah; Koç, Muhammed Emin; Binokay, Hülya; Erdoğan, Ali; Kamiş, Okan; Oliveira, Rafael
The study main aim was to investigate: the relationship between running performances and market values of
soccer players playing in the 2022 FIFA World Cup, by playing position and all players; the comparisons by playing
position; to analyse the relationship between running metrics and market values of the highest and lowest players
ranked players. The relationship between running metrics and market values of 306 soccer players who participated
in the tournament and played full time, as well as the 40 players with the highest (n = 20) and lowest (n = 20)
market values was analysed. Overall, there was a very weak correlation between market values and total distance
(r = 0.149), zone 3 (r = 0.153), zone 4 (r = 0.139), zone 5 (r = 0.160), high-speed runs (r = 0.132), sprints (r = 0.147), and
top speed (r = 0.194) for all players (p < 0.05). Defenders showed very weak positive correlation between market
values and top speed (r = 0.155, p < 0.05). Midfielders showed weak positive correlations between market values
and zone 4 (r = 0.302, p < 0.05) and zone 5 (r = 0.369, p < 0.001), sprints (r = 0.367, p < 0.001), and top speed (r = 0.304,
p < 0.05). Forwards showed no correlations (p > 0.05). While there is no significant correlation between running
metrics and market value for players with the lowest market value (p > 0.05), there was a moderate negative
correlation between total distance (r=-0.577) and zone 2 (r=-0.612) for the 20 players with the highest market
value (p < 0.05). Moreover, there was a weak correlation with zone 5 (r = 0.450) and a moderate correlation with the
top speed values (r = 0.596) (p < 0.05). Weak correlations between soccer players’ running performance and market
values suggest that different running thresholds are important metrics, although other factors (e.g., technical skill,
age, national and team club) may influence this relationship. In conclusion, since coaches and scouts aim to recruit
relatively talented players within the limits of their budgets, selecting athletes with high aerobic and anaerobic
performance, particularly those with a strong high-intensity running profile, can contribute to team success and
potentially generate high transfer revenues in the future.
How learning to cycle influences lifestyle: an eight country pooled analysis and person-centered approach
Publication . Estevan, Isaac; Meester, An De; Veldman, Sanne L.C.; Lopes, Frederico; Hasanen, Elina; Laukkanen, Arto; Tortella, Patrizia; Sá, Cristina; Jidovtseff, Boris; Fujikawa, Ricardo; García-Massó, Xavier; Cordovil, Rita; Branco, Marco; Mercê, Cristiana; Catela, David
Cycling plays a key role in the promotion of individual, community, and planetary
health. However, no previous study has explored the interplay between the process of learning to
cycle and cycling habits, adopting a person-centered approach. To understand which variables
promote the learning process (i.e., acquisition) and lifelong bicycle use on a daily and recreational
basis (i.e., engagement), the aim of this study was to identify different clusters of individuals with
similar characteristics related to their cycling acquisition and engagement.
Methods: A cross-country pooled sample of 8542 individuals aged 28.9 ± 14.4 years (58.5 %
female) was assessed via online questionnaire. A Self-Organizing Map (SOM) was used to classify
and visualize the values of individuals in the variables tested.
Results: A K-means cluster analysis resulted in seven profiles. Participants in profiles characterized
by a relatively old age to learn to cycle (i.e., 7-8 years-old; n > 1500 mainly from Mexico and the
United Kingdom) typically learned to cycle on a conventional bicycle, were taught by their father,
mother, or both, and mainly cycle for leisure. Participants in profiles characterized by a relatively
young age to learn to cycle (i.e., 5 years old; n > 1500 mainly from Belgium and Finland)