Pinho, Micaela
Loading...
Email Address
Birth Date
Job Title
Last Name
Pinho
First Name
Micaela
Name
Micaela Pinho
Biography
Micaela Pinho é doutorada em Economia pela Escola de Economia e Gestão da Universidade do Minho. É Professora Associada na Universidade Portucalense e Professora Convidada na Universidade de Aveiro. Leciona unidades curriculares de Microeconomia e Macroeconomia. A sua principal área de investigação é Economia da Saúde. Tem inúmeros livros publicados de microeconomia, macroeconomia, estatística a economia industrial. Tem inúmeros artigos científicos publicados nas áreas da Economia da Saúde, sustentabilidade e turismo.
Afiliação:
REMIT – Research on Economics, Management and Information Technologies.
DEG - Departamento de Economia e Gestão.
AF14-3E2F-3400
23990998900
L-1789-2018Research Projects
Organizational Units
REMIT – Research on Economics, Management and Information Technologies
Centro de investigação que que tem como objetivo principal produzir e disseminar conhecimento teórico e aplicado que possibilite uma maior compreensão das dinâmicas e tendências económicas, empresariais, territoriais e tecnológicas do mundo contemporâneo e dos seus efeitos socioeconómicos. O REMIT adota uma perspetiva multidisciplinar que integra vários domínios científicos: Economia e Gestão; Ciências e Tecnologia; Turismo, Património e Cultura.
Founded in 2017, REMIT – Research on Economics, Management and Information Technologies is a research unit of Portucalense University. Based on a multidisciplinary and interdisciplinary perspective it aims at responding to social challenges through a holistic approach involving a wide range of scientific fields such as Economics, Management, Science, Technology, Tourism, Heritage and Culture.
Grounded on the production of advanced scientific knowledge, REMIT has a special focus on its application to the resolution of real issues and challenges, having as strategic orientations:
- the understanding of local, national and international environment;
- the development of activities oriented to professional practice, namely in the business world.
9 results
Search Results
Now showing 1 - 9 of 9
Publication Restricted Access A shadowy negotiation involving dams and its fiscal and legal implications: A Portuguese case study2024-08-06 - Preto, Diana; Costa, Eva Dias; Pinho, MicaelaThis paper aims to explore the intricate and controversial sale of six hydroelectric dams in the Douro hydrographic basin by Energias de Portugal (EDP), a prominent Portuguese energy company, to a French Consortium – ENGIE. The transaction, completed at the end of 2020, has sparked significant debate and scrutiny within the Portuguese legal and fiscal spheres due to its corporate and budgetary manoeuvres. The crux of the controversy lies in the complex corporate restructuring strategies used by EDP and the acquiring consortium to execute this transaction. These strategies, aimed at achieving tax neutrality, effectively circumvented the traditional tax liabilities typically associated with large-scale asset transfers. The paper delves into the legal intricacies of this operation, scrutinising the application of taxes such as stamp duty, corporate income tax, value added tax and property transfer tax, which were, in theory, applicable to the transaction. Furthermore, this study examines the broader implications of the deal, particularly concerning the principle of tax neutrality in corporate restructurings, the enforcement of anti-abuse clauses and the economic substance over legal formdoctrine. Design/methodology/approach – This study is based on secondary data supported by publicly reported evidence. Findings – This case study highlights the challenges in taxing corporate transactions in the modern financial landscape and reflects these corporate manoeuvres’ societal and ethical considerations. Originality/value – Through an analysis of legal frameworks, corporate strategies and tax policies, this paper provides a comprehensive understanding of the transaction and its implications, offering insights valuable to legal professionals, policymakers and scholars in corporate law, taxation and business ethics. Paper type Case studyPublication Open Access Hydroelectric dams sale by EDP: A case study on taxation, governance and sustainable development2024-04-12 - Costa, Eva Dias; Pinho, Micaela; Preto, DianaThe tax burden on citizens and businesses increases 1.1% between 2021 and 2022, reaching 36.4% of the GNP in 2022. During this period, revenue from direct taxes, particularly those levied on the income of individuals (IRS), and companies (IRC) grew, respectively, 12.8% and 59.6% (INE, 2023). About revenue from indirect taxes, especially those arising from value-added tax (IVA), real state transfers tax (IMT), municipal property tax (IMI) and stamp tax (Imposto de Selo), it increases by 18.1%, 26.3%, 0.8% and 6.6% respectively. Indeed, the property taxes - real estate transfer tax, municipal property tax and stamp tax - represented 4.5%, 4.4% and 5% of the 2022 total indirect taxes (INE, 2023). Portugal is the fifteenth country with the highest tax burden among OECD member countries (OECD, 2023).Publication Restricted Access Unlocking circular potential: The influence of personality traits on university students’ circular entrepreneurial attitude and intention2025-01-21 - Lopes, João M.; Ferreira, João J.; Gomes, Sofia; Pinho, MicaelaConverting the paradigm of linear production into circular production is an enormous challenge whose implementation requires the intervention and collaboration of all the actors that make up the ecosystem. In this context, university students are privileged actors, as they may become future entrepreneurs responsible for promoting sustainable development. This research explores the effect of university students’ attitudes toward circular entrepreneurship on their intention to become a circular entrepreneur and the direct and indirect effects of three personality traits – perceived creativity, proactive personality, and risk-taking propensity – on both their circular entrepreneur attitudes and intentions, respectively. A quantitative approach was followed through the partial least squares method applied to a sample of 510 Portuguese university students. The results show that even though respondents reveal only a moderate intention to become circular entrepreneurs, this intention is directly influenced by their attitude toward sustainable entrepreneurship and indirectly (in this order) by their propensity to take risks, having a proactive personality, and creativity. The attitude toward sustainable entrepreneurship is, in turn, positively influenced by respondents’ propensity to take risks and their proactivity without any effect of creativity. The present study demonstrates the importance of younger personality traits on their attitudes regarding sustainability business and their intentions to become circular entrepreneurs. The present study shows that students’ risk-taking and proactive personality and, in particular, their creativity should be stimulated to create a new generation of circular entrepreneurs. With this work, we seek to help develop a new class of entrepreneurs, praising the role of universities, which allows Portugal to be closer to achieving sustainable development. Furthermore, this study will contribute to the yet scarce literature about circular economy and entrepreneurship in general.Publication Open Access AI-Enhanced strategies to ensure new sustainable destination tourism trends among the 27 European Union Member States2024-11-12 - Pinho, Micaela; Leal, FátimaThe United Nations 2030 Agenda defines the priorities and aspirations for global development based on seventeen ambitious sustainable development goals encompassing economic, environmental, and social dimensions. Tourism plays a vital role in the list of actions for the people and the planet. While the tourism industry drives economic growth, its environmental and social impact is equally high. Sustainable tourism aims to reduce the damage caused by the tourism industry, protect communities, and guarantee the industry’s long-term future. These changes require tourists’ collective and concerted effort. The question arises whether tourists are willing to be more demanding about sustainability when looking for a destination. This study uses artificial intelligence to classify a new trend in European citizens’ search for sustainable destinations and to generate intelligent recommendations. Using data from the Flash Eurobarometer 499, we use a tree-based algorithm, random forest, to obtain intelligent citizens classification systems supported by machine learning. The classification system explores the predisposition of citizens to contribute to the three pillars of sustainability when choosing a destination to visit based on gender, age, and the region of living. We found that European citizens place little emphasis on the social sustainability pillar. While they care about preserving the environment, this competes with the cultural offerings and availability of activities at the destination. Additionally, we found that the willingness to contribute to the three pillars of sustainability varies by gender, age, and European region.Publication Restricted Access Environmental sustainability from a generational lens: A study comparing generation X, Y, and Z ecological commitment2024-09-10 - Pinho, Micaela; Gomes, SofiaEnvironmental sustainability is increasingly pressing. Achieving it depends on the contribution of all of us. There is a broad spectrum of evidence that points to a generational gap in the way of viewing and dealing with environmental issues. This evidence is, however, mixed. This paper intends to explore whether there are differences between the Portuguese Generations X, Y, and Z about general environmental concerns, their involvement in collective actions for environmental protection, and specific pro-environmental behaviors. The data gathered from 757 Portuguese citizens were analyzed using descriptive and non-parametric statistical methods. Overall, we found that members of Generation Z showed the least environmental concerns and adopted fewer sustainable behaviors and little or no participation in collective actions for environmental protection. On the contrary, members of Generation X demonstrate more sustainable attitudes, followed by Millennials. In sum, the two younger generations have more in common with each other than they do with members of Generation X. This is the first attempt to understand generational differences in Portugal on specific environmental issues, helping to define policies emphasizing civil society's serious and consistent involvement in protecting the planet. Recommendations of the research enable us to understand the behaviors of individuals from different generations and allow producers and policymakers to develop and adopt measures to meet the specificities of each generation, leading them to adopt more sustainable practices, especially younger people.Publication Restricted Access From environmental sustainability practices to green innovations: Evidence from small and medium-sized manufacturing companies2023-11-02 - Lopes, João M.; Gomes, Sofia; Pinho, MicaelaManufacturing companies have come under pressure to reduce their negative environmental impact. In response, these companies have implemented environmentally sustainable practices in their organizations and adopted green innovations. The present study aims to analyze: (i) whether environmentally sustainable behaviors followed in manufacturing small and media-sized enterprises (SME) encourage the adoption of green product/service innovation, green process innovation, and green organizational innovation and (ii) the main difficulties/constraints felt by SME managers in adopting both environmental sustainable practices and green innovations. An online questionnaire was used to collect data from a sample of 3184 manufacturing SMEs. The quantitative analysis was performed using the Partial Least Square (PLS) method. The results reveal that companies' previously pro-environmental practices positively influenced the adoption of green innovations. Following environmentally sustainable practices was positively associated with adopting (by decreasing order): green process innovation, green product/service innovation and green organizational innovation.Publication Restricted Access From green hype to green habits: Understanding the factors that influence young consumers' green purchasing decisions2023-11-07 - Lopes, João M.; Gomes, Sofia; Pinho, MicaelaIt is believed that environmental causes will grow in fervor with members of Gen Z. This study explores the main factors of green marketing affecting young Portuguese green purchasing decisions and the relationship between them. An online questionnaire was used to collect data from 708 young Portuguese consumers of eco-friendly products. The quantitative analysis was performed using the partial least squares (PLS) method. We found that the marketing factors of green willingness to purchase, green awareness of price, green perceived benefits, and green perceived quality were positively associated with young peoples' environmental concerns, and they also proved to be positively related to their green purchasing decisions when mediated by the environmental concern variable. This study contributes to the literature on green marketing, having empirically evaluated, for the first time, the role of environmental concerns as mediators of consumers' perceptions of green products and their purchase intentions. Furthermore, it pioneeringly explores the determinants of Generation Z's environmental concerns and green purchasing decisions, making an essential contribution to the literature on consumer behavior and generational cohorts. The breadth of influence of each determinant is not balanced, and producers, marketers, and policymakers must consider these results in their strategy of attracting young consumers to purchase green products.Publication Open Access A scheduling optimization approach to reduce outpatient waiting times for specialists2025-03-27 - Moura, Ana; Pinho, MicaelaBackground/Objectives: Long waiting times for outpatient care remain a global challenge for public health systems. In Portugal, the National Health Service (NHS) ensures universal access to medical treatment, aiming to promote equity in healthcare. However, persistent delays in outpatient speciality appointments hinder this objective. Methods: This study proposes a prioritization-scheduling approach that integrates a mathematical model with a heuristic method to enhance accessibility in NHS hospitals. By optimizing the available capacity of hospitals within each geographic area, the model efficiently sequences patient appointments across different facilities, prioritizing those who have waited the longest. The approach was tested using simulated instances based on real NHS hospital data. Results: Results indicate that the model effectively integrates hospital resources within a region and efficiently allocates specialist appointments, significantly reducing waiting times. Conclusions: This research introduces a promising strategy that, when incorporated into a decision support system, can serve as a valuable tool for healthcare management.Publication Open Access Intelligent exchange of sustainable tourist habits among the EU Member States2024-06-19 - Leal, Fátima; Pinho, MicaelaDespite much research being conducted within the scope of sustainable tourism, more progress has yet to be made in defining how close or far different countries are from achieving this goal. Consequently, this paper aims to evaluate and compare the commitment of citizens, as tourists, from the 27 member states of the European Union to sustainable tourism. A map of sustainability was developed through the use of machine learning algorithms. A cluster analysis was performed, followed by a sustainable rating. The main findings indicate the existence of three country segments among the European Union member states according to the involvement of its citizens as tourists with sustainable practices: highly committed, moderately committed, and uncommitted. Based on these segments, we proposed a recommendation system that suggests the top-five countries where tourists could exchange sustainable tourism habits based on the idea of contagion or imitation behaviours among individuals across an extensive set of everyday decisions. The results reveal significant variations in sustainable tourism practices across member states, highlighting both challenges and opportunities for harmonisation. By implementing this recommendation system, we facilitate the adoption of sustainable habits among tourists and stakeholders, driving a more unified approach to sustainability in the multiple tourism destinations. This study shows no convergence between the 27 European Union member states regarding sustainable tourism. Therefore, political policies are necessary so that all citizens converge on sustainable tourist habits and the European Union contributes, as a whole, to sustainable tourism.