Proposta do modelo ABC na contabilidade de gestão das instituições de ensino superior : o caso da Universidade de Évora

O contexto actual vivido pelas Instituições de Ensino Superior tem requerido a adopção de sistemas de Contabilidade de Gestão mais precisos face às crescentes necessidades de informação de custos e de gestão. Deste modo, o principal propósito deste trabalho de investigação é estudar os recentes desenvolvimentos dos sistemas de Contabilidade de Gestão, enfatizando o Custeio baseado nas Actividades (ABC) como o modelo mais apropriado para responder a estas exigências informativas. Esta abordagem é complementada com a realização de um estudo de caso na Universidade de Évora, onde é aplicado empiricamente o ABC, sendo o mesmo apresentado como proposta de modelo na Contabilidade de Gestão destas organizações. Esta dissertação apresenta uma análise crítica e comparativa entre os distintos sistemas de custos tradicionais e a contabilidade por actividades, sendo ainda destacadas as potencialidades da metodologia ABC como plataforma para implementação de outros sistemas de informação baseados nas actividades, nomeadamente ao nível da gestão, do orçamento, dos preços de transferência e da gestão da qualidade total. Neste âmbito, com recurso a vários estudos de caso, são descritas as propriedades, as limitações e os resultados que mais se evidenciam pela implementação do sistema ABC nestas entidades. Os principais resultados desta investigação permitem concluir que embora os sistemas de custeio tradicionais apresentem um substrato conceptual totalmente válido, o sistema ABC evidencia uma estrutura conceptual mais credível, capaz de produzir informação mais precisa de apoio à tomada de decisão. No entanto, há algumas reservas que lhe são apontadas, em especial, no que respeita à relevância, utilidade e praticabilidade do método, e insuficiente documentação sobre os resultados obtidos. Pela aplicação empírica do sistema ABC na Universidade de Évora, conclui-se que a informação disponibilizada por este modelo é relevante, facilitadora e influencia o processo de tomada de decisão da sua gestão, e responde às exigências contabilísticas e de prestação de contas do POC-Educação e de outras entidades externas. ABSTRACT; The present context of Institutions of Higher Education has required adoption of more accurate Management Accounting systems due to increasing needs for information about costs and management. Thus, the main propose of this research is to study the recent developments of the Management Accounting systems, emphasizing the Activity-based Costing (ABC) as the most appropriate model that addresses these information requirements. This approach has been enriched through a case study at the University of Évora, where the ABC methodology was applied empirically, and presented as a proposed model of Management Accounting of these organizations. This dissertation presents a critical and comparative analysis between the traditional cost systems and the ABC, pointing out the potentialities of this methodology as a platform for implementation of other information systems based on activities, namely, with regard to management, budget, transfer pricing and total quality management. ln this context and supported by some case studies, the main properties, limitations and results of the implementation of the ABC system in these institutions have been described. The main results of this research indicate that although the traditional cost systems present a total valid conceptual structure, the ABC system provide a more credible conceptual structure, which is able to produce a more accurate information base for decision-making. However, there are some reservations that are considered, namely the relevance, utility, practicability, and insufficient documentation with regard to the obtained results. The empirical application of the ABC system at the University of Évora makes it possible to conclude that the information provided through the use of this model is relevant in terms of its influence in the decision-making process, and provides the answers to the accounting requirements of Education-POC and other external entities. NOTA: O volume II na página 228 contém a Matriz 10, que não foi digitalizado devido ao enorme formato que não permitiu ser digitalizado.

Dispersão de sementes por aves na galeria ripícola e matriz envolvente

As galerias ripícolas são habitats com uma grande disponibilidade de recursos alimentares e abrigo para a fauna, estando entre os habitats mais importantes e vulneráveis do mundo. São uma fonte de produção de frutos, o que atrai muitos animais, como as aves frugívoras, que são os principais dispersores de sementes na bacia do Mediterrâneo. O objetivo principal deste estudo foi estudar os padrões de dispersão de sementes por aves na interface galeria ripícola-matriz florestal envolvente (Montado). Foram marcadas com fluorescência plantas-mãe produtoras de frutos, e utilizadas armadilhas para sementes e transectos, para a recolha dos dejetos de aves onde, posteriormente, se detetaram as sementes dispersadas. Constatou-se que a dispersão de sementes e a abundância de plantas-mãe foi superior a distâncias mais próximas da ribeira, diminuindo à medida que esta distância aumenta. A espécie mais dispersada foi Smilax aspera e as espécies com sementes de menor dimensão, foram dispersadas a uma maior distância da planta-mãe, provavelmente devido a este tipo de sementes permanecerem mais tempo no trato intestinal das aves. Os resultados deste estudo apresentam algumas implicações para a colonização da matriz adjacente por plantas produtoras de frutos; ABSTRACT: Riparian galleries are habitats with a large availability food resources and shelter for animals, being among the most important and vulnerable habitats in the world. These zones are a great source of fruits attracting many animals, such as frugivorous birds, which are the main seed dispersers in the Mediterranean basin. The objective of this thesis is the study of seed dispersal patterns by birds, in the riparian gallery and in the surrounding forest matrix (Montado). Fruits of several plant species were used to collect bird droppings and detect fluorescent seeds in those droppings. Fruit abundance and seed dispersal were higher close to the stream, and decreased rapidly with an increase in distance from the stream. From all species, the most dispersed was Smilax aspera and species with smaller seed were found at a significantly larger distance from parents plants than species with large seeds. This can be explained by the fact that smaller seed stay longer in the intestinal tract of the birds. The results of this study present some implications for the colonization of freshly fruit plants from the riparian gallery into the adjacent matrix.

Effect of trees in the soil nutrient concentration and pasture produtivity in Mediterranean silvo-pastoral systems

Silvo-pastoral are mixed systems of trees and grass, which have been proposed as a means to extend the benefits of forest to farmed land. Agro-forestry systems under semi-arid Mediterranean conditions, called montados in Portugal and dehesas in Spain, cover substantial areas in the world. These silvo-pastoral systems are the most extensive European agro-forestry system, as they cover 3.5–4.0 Mha in Spain and Portugal. Long-term studies are essential to assess the magnitude of the temporal nutrient flow dynamics in terrestrial ecosystems and to understand the response of these systems to fertilizer management. In order to implement the conservation task and recovery of resources through silvo-pastoral systems it is necessary to know and correct potential limiting factors, especially the soil factor, and this requires agronomic knowledge as well as the implmentation of the available new technologies. In this context, this task aims at a better understanding of the contribution of the two components of montado ecosystem (trees and herbaceous vegetation) on the soil nutrient and water dynamics, that allow for the interpretation of the variability of pasture dry matter yield and help the farmer in the management of tree density. Collaterally the task will evaluate and calibrate new technologies that simplify the monitoring of soil, grassland, trees and grazing animals.

Evaluation of DUALEM, OptRx and Grassmaster II sensors for monitoring the spatial variability and the temporal stability of a Mediterranean pasture

Site-specific management (SSM) is a form of precision agriculture whereby decisions on resource application and agronomic practices are improved to better match soil and crop requirements as they vary in the field. SSM enables the identification of regions (homogeneous management zones) within the area delimited by field boundaries. These subfield regions constitute areas that have similar permanent characteristics. Traditional soil and pasture sampling and the necessary laboratory analysis are time-consuming, labour-intensive and cost prohibitive, not viable from a SSM perspective because it needs a large number of soil and pasture samples in order to achieve a good representation of soil properties, nutrient levels and pasture quality and productivity. The main objective of this work was to evaluate technologies which have potential for monitoring aspects related to spatial and temporal variability of soil nutrients and pasture green and dry matter yield (respectively, GM and DM, in kg/ha) and support to decision making for the farmer. Three types of sensors were evaluated in a 7ha pasture experimental field: an electromagnetic induction sensor (“DUALEM 1S”, which measures the soil apparent electrical conductivity, ECa), an active optical sensor ("OptRx®", which measures the NDVI, “Normalized Difference Vegetation Index”) and a capacitance probe ("GrassMaster II" which estimates plant mass). The results indicate the possibility of using a soil electrical conductivity probe as, probably, the best tool for monitoring not only some of the characteristics of the soil, but also those of the pasture, which could represent an important help in simplifying the process of sampling and support SSM decision making, in precision agriculture projects. On the other hand, the significant and very strong correlations obtained between capacitance and NDVI and between any of these parameters and the pasture productivity shows the potential of these tools for monitoring the evolution of spatial and temporal patterns of the vegetative growth of biodiverse pasture, for identifying different plant species and variability in pasture yield in Alentejo dry-land farming systems. These results are relevant for the selection of an adequate sensing system for a particular application and open new perspectives for other works that would allow the testing, calibration and validation of the sensors in a wider range of pasture production conditions, namely the extraordinary diversity of botanical species that are characteristic of the Mediterranean region at the different periods of the year.

Tecnologia GNSS de baixo custo na monitorização de ovinos em pastoreio

Extensive livestock production is supported by natural and biodiverse pastures, characterized by marked seasonal variation of biomass, plant species and growth stage. The use of the food resources and the occupation of grazing space can be very heterogeneous in such conditions due to ruminants grazing behaviour. Successful grazing and pasture management requires an understanding of the adjustment mechanisms behind the grazing behaviour that enables adaptation to grazing conditions. Use of GNSS technology allows a quick and effective grazing data collection which is, however expensive, limiting its application to research purposes. This paper reviews the principles for the application of GNSS technology and evaluates the use of inexpensive commercial GNSS receivers (commercial of the shelf - COTS: CatTrackTM”). Six receivers were used for six data collection period over two months of continuous grazing on a natural pasture. The measured static and dynamic accuracy of the receivers is 14m and 40m, respectively. The precision was 3m and the reliability 80%. The tested equipment allows the differentiation between animal activities (grazing, resting and transit). It also determines sheep locations, allowing the characterization of patterns, pathways and preferred areas. It is concluded that the COTS equipment has a high quality / price ratio, so it can become an important support decision tool essential to a more precise pasture management.

Study of Atlantic chub mackerel's (Scomber colias, Gmelin, 1789) landings evolution in Portugal: importance for purse seine fleet

The Portuguese purse seine fishery could be sustainable if measures to promote multi-specify catches are placed. Chub mackerel is one of the top three species landed by purse seine and landings have been increasing, which could be partly explained by Docapesca’s campaign promoting chub mackerel consumption. Therefore, it is necessary to understand if chub mackerel could represent a sustainable alternative. Results point to overexploitation levels, already exceeding estimated Maximum Sustainable Yield (MSY). The break point was registered in 2011, when chub mackerel landings surpassed 30 thousand tonnes landed, which is far beyond MSY estimates by Schaefer’s (24 703 ton), Gulland’s (21 750 ton) and Cadima’s (23 250 ton) models. Chub mackerel could represent an alternative to purse seine fisheries if: (i) a catch limit is established; (ii) measures to promote a regulated market on supply and demand laws are placed; (iii) research investment is augmented; Estudo da evolução dos desembarques de cavala (Scomber colias, Gmelin, 1782) em Portugal: sua importância para a pesca de cerco. Resumo: A pesca de cerco em Portugal poderá ser sustentável se forem implementadas medidas para a sua diversificação. A cavala é uma das três espécies mais capturadas pelo cerco, tendo-se observado um aumento dos desembarques nos últimos anos, parte explicado pela campanha focada no seu consumo, promovida pela Docapesa. Torna-se necessário compreender se a cavala poderá constituir uma alternativa sustentável. Os resultados apontam para níveis de exploração acima do Rendimento Máximo Sustentável (RMS) estimado, atingido em 2011, quando os desembarques de cavala ultrapassaram as 30 mil toneladas, acima do RMS estimado de acordo com Schaefer (24 703 ton), Gulland (21 750 ton) e Cadima (23 250 ton), mantendo-se a tendência de sobre-exploração. A cavala poderá ser uma alternativa para o cerco se: (i) estabelecido um limite de captura; (ii) criadas medidas de promoção de um mercado regulado pela lei da oferta e da procura (iii) aumentar o investimento em investigação.