Knowledge construction about port performance evaluation: An international literature analysis

Somensi, Karine; Ensslin, Sandra Rolin; Dutra, Ademar; Ensslin, Leonardo; Dezem, Vinícius

doi:10.3926/ic.956

Cited by 13 publications

(14 citation statements)

References 31 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Assim, desde seu interesse em atuar de forma efetiva na gestão dos portos delegados, a Holding vem desenvolvendo diversas ações no intuito de estreitar a relação entre ela e as subsidiárias e implementar medidas de desempenho. No entanto, conforme Somensi et al (2017), esse processo de implementação pode ser dificultado em decorrência dos diferentes stakeholders que envolvem a estrutura portuária, e a intensidade das relações pode gerar barreiras e conflitos.…”

Section: Discussionunclassified

Proceedings of the International Conference of Applied Business and Management (ICABM2020)

Borges¹

2020

Proceedings of the International Conference of Applied Business and Management (ICABM2020)

View full text Add to dashboard Cite

Firms investment is a relevant element in economic growth. Therefore, it is important to consider the factors that influence it. In this context, the tax variable has a high impact on the investment decision. The purpose of this paper is to discuss how investing in intangible assets makes the computation of the effective corporate income tax rate especially complex. Methodology:The methodology applied is based on the method designated "legal research", in the legal-fiscal and accounting aspects. In this method, the analytical discussion of tax and accounting rules relevant to a given phenomenon allow us to assess the potential impact of a certain legal framework on business decisions.Originality: Economic models have traditionally incorporated the tax variable corresponding to the nominal rate of income tax for corporations. However, in the Portuguese tax legal framework there is a wide range of situations in which the tax framework differs from the accounting rules. When this happens, the nominal tax rate does not adequately capture the impact of the tax policy on investment results. This consideration is particularly relevant if the analysis focuses on investments that strongly integrate intangible elements into their composition Findings: Economic methodologies relating to investment and taxation will gain by specifying further the relationship between the nominal tax rate and the effective tax rate, particularly in the area of investments largely composed of intangible assets. Hypotheses of empirical investigation may follow from this study.Practical implications: At the corporate or macroeconomic level, the tax variable is increasingly complex in its determination. In fact, under corporate income tax, and for intangible assets, deductions to income, collection and other benefits can significantly create distance between nominal tax rate and effective tax rate. Research limitations:It is an analytical approach, which does not develop empirical studies, but leaves clues of statistical investigation.

show abstract

Section: Discussionunclassified

Proceedings of the International Conference of Applied Business and Management (ICABM2020)

Borges¹

2020

Proceedings of the International Conference of Applied Business and Management (ICABM2020)

View full text Add to dashboard Cite

show abstract

“…However, evaluation criteria do not address the performance of all agents that play a role in the port environment, and the evaluation tools used do not show evidence of how to intervene to improve measured performance (DUTRA et al, 2015). Moreover, management practices that are overlooked by port managers may even threaten the organization's performance (SOMENSI et al, 2017).…”

Section: Port Performancementioning

confidence: 99%

Determinants of Performance on Container Terminals

Perin

Partyka

Lana

et al. 2020

R. eletr. estrat. neg.

View full text Add to dashboard Cite

Port performance determinants in a region are crucial to understand how these companies compete and survive. This article analyses and identifies the main performance determinants on container terminals in Brazil, regarding their traffic. This study contributes with a focus on performance in relation to competition between ports. Container ports in Brazil were analyzed from 2011 to 2016. Tests were performed by using linear regression with panel data. Evidence indicates that out of the five most relevant variables, three are related to the internal infrastructure, one related to external infrastructure and one related to the institutional aspect.

show abstract

“…However, evaluation criteria do not address the performance of all agents that play a role in the port environment, and the evaluation tools used do not show evidence of how to intervene to improve measured performance (Dutra et al, 2015). Moreover, management practices that are overlooked by port managers may even threaten the organization's performance (Somensi et al, 2017). In this meaning, performance indicators can be classified into five main families (Balliere et al, 2016):…”

Section: Port Performancementioning

confidence: 99%

Determinants of the Performance of Container Terminals in Brazil

Perin

Partyka

Lana

et al. 2019

VI Congresso Internacional De Desempenho Portuário

View full text Add to dashboard Cite

The determinants of port performance in a region are crucial to understand how these companies compete on market share to survive. The purpose of this article is to analyse and identify the main determinants of the performance of container terminals in Brazil in relation to their traffic. Different from previous works, which focus on the efficiency of the ports, this paper contributes by focusing on performance in regard to the competition between ports. Container ports were analysed in Brazil from 2011 to 2016. Tests were performed by using linear regression with panel data. Evidence indicates that from the five main variables, three are related to the internal infrastructure, one related to external infrastructure and one related to the institutional aspect. The results found in this research can help answer the question about why there was a drastic cargo migration between the main container ports in Brazil.

show abstract

Knowledge construction about port performance evaluation: An international literature analysis

Cited by 13 publications

References 31 publications

Proceedings of the International Conference of Applied Business and Management (ICABM2020)

Proceedings of the International Conference of Applied Business and Management (ICABM2020)

Determinants of Performance on Container Terminals

Determinants of the Performance of Container Terminals in Brazil

Contact Info

Product

Resources

About