The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Determinantes da adopção e desenvolvimento do Sistema de Contabilidade de Custos nos municípios Portugueses

The present study envisages to analyse and perceive change within the Portuguese local governments’ accounting information system. This change has occurred in recent years due to the development of the Cost Accounting System (CAS). Are there divergences between those that adopted and those that did not the CAS? As of today, to what extent is the CAS implemented? What factors do determine the level of development of the CAS amongst Portuguese local governments? This study has analysed several factors like the current legal framework, the local governments’ size, the financial independence and the level of political competitiveness. The empirical analysis focus upon the results as obtained by means of questionnaire which was applied to all the Portuguese Local Government (308). Although one may consider that its development is rather shallow, evidence unfolds that about 48% of the respondents have already adopted the CAS. It highlights that the pressure exerted by the current legal framework, namely the POCAL (Plano Oficial de Contabilidade das Autarquias Locais – Local Government Accounting Official Plan), the NLFL (Nova Lei das Finanças Locais – Local Finances New Law) and the RGTAL (Regime Geral de Taxas das Autarquias Locais – Local Government General Regime of Taxes), justifies that most of the local governments has adopted the new system of control and accounting information in recent years.The importance of information stemming from the CAS, thus bettering and refining the decision making process, is consistent with the positive evolution of this system, in the short-run. The institutions’ size as well as the level of financial independence and political competitiveness may also be pondered as most significant variables within this empirical analysis.

Critical behavior of a three-dimensional hardcore-cylinder composite system

In this work the critical indices β, γ , and ν for a three-dimensional (3D) hardcore cylinder composite system with short-range interaction have been obtained. In contrast to the 2D stick system and the 3D hardcore cylinder system, the determined critical exponents do not belong to the same universality class as the lattice percolation,although they obey the common hyperscaling relation for a 3D system. It is observed that the value of the correlation length exponent is compatible with the predictions of the mean field theory. It is also shown that, by using the Alexander-Orbach conjuncture, the relation between the conductivity and the correlation length critical exponents has a typical value for a 3D lattice system.

The estimation of the return on firms’ investments – as to ISO 9001

The aim of this paper was to estimate the return on investment in QMS (quality management systems) certification undertaken in Portuguese firms, according to the ISO 9000 series. A total of 426 certified Portuguese firms were surveyed. The response rate was 61.03 percent. The different payback periods were validated through statistical analysis and the relationship between expected and perceived payback periods was discussed. This study suggests that a firm’s sector of activity, size and degree of internationalization are related to the length of the investment in QMS certification recovery period. Furthermore, our findings suggest, that the time taken to obtain the certification is not directly related to the economic component of the certification. The majority of Portuguese firms (58.9%) took up to three years to recoup their investment and 35.5% of companies said they had not yet recovered the initial investment made. The recoup of investment was measured by the increase in the number of customers and consequent volume of deliveries, improved profitability and productivity of the company, improvement of competitive position and performance (cost savings), reduction in the number of external complaints and internal defects/scrap, achievement of some important clientele, among others. We compared our work to similar studies undertaken in other countries. This paper provides a contribution to the research related to the return on investment for costs related to the certification QMS according to ISO 9000. This paper provides a valuable contribution to the field and is one of the first studies to undertake this type of analysis in Portugal.

Voxel-based registration of simulated and real patient CBCT data for accurate dental implant pose estimation

The success of dental implant-supported prosthesis is directly linked to the accuracy obtained during implant’s pose estimation (position and orientation). Although traditional impression techniques and recent digital acquisition methods are acceptably accurate, a simultaneously fast, accurate and operator-independent methodology is still lacking. Hereto, an image-based framework is proposed to estimate the patient-specific implant’s pose using cone-beam computed tomography (CBCT) and prior knowledge of implanted model. The pose estimation is accomplished in a threestep approach: (1) a region-of-interest is extracted from the CBCT data using 2 operator-defined points at the implant’s main axis; (2) a simulated CBCT volume of the known implanted model is generated through Feldkamp-Davis-Kress reconstruction and coarsely aligned to the defined axis; and (3) a voxel-based rigid registration is performed to optimally align both patient and simulated CBCT data, extracting the implant’s pose from the optimal transformation. Three experiments were performed to evaluate the framework: (1) an in silico study using 48 implants distributed through 12 tridimensional synthetic mandibular models; (2) an in vitro study using an artificial mandible with 2 dental implants acquired with an i-CAT system; and (3) two clinical case studies. The results shown positional errors of 67±34μm and 108μm, and angular misfits of 0.15±0.08º and 1.4º, for experiment 1 and 2, respectively. Moreover, in experiment 3, visual assessment of clinical data results shown a coherent alignment of the reference implant. Overall, a novel image-based framework for implants’ pose estimation from CBCT data was proposed, showing accurate results in agreement with dental prosthesis modelling requirements.