La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del cuadro de mando integral en empresas portuguesas

In this article we aim to identify and analyze a set of variables related to the organizational and environ-mental strategy that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portuguesecompanies of different sizes. Hypotheses were tested using data obtained from a questionnaire sent to549 privately-owned Portuguese organizations (small and medium enterprises and large companies),with an overall response rate of 28.2%. The results allow us to conclude that the BSC is independent ofthe activity/industry in which the organization operates. Furthermore, we have found that organizationsthat follow a defensive strategy attach greater importance to the BSC financial perspective or equiva-lent. On the other hand, we did not find empirical evidence regarding the possible relationship betweenthe BSC, the type of strategy adopted by the organization, the phase/stage of the life cycle in which theorganization is located, and the environmental intensity competition.

Temperature dependence of the electrical conductivity of vapor grown carbon nanofiber/epoxy composites with different filler dispersion levels

The influence of the dispersion of vapor grown carbon nanofibers (VGCNF) on the electrical properties of VGCNF/epoxy composites has been studied. A homogeneous dispersion of the VGCNF does not imply better electrical properties. The presence of well distributed clusters appears to be a key factor for increasing composite conductivity. It is also shown that the main conduction mechanism has an ionic nature for concentrations below the percolation threshold, while above the percolation threshold it is dominated by hopping between the fillers. Finally, using the granular system theory it is possible to explain the origin of conduction at low temperatures.

Thermal degradation of Pb(Zr0.53Ti0.47)O3/poly(vinylidene fluoride) composites as a function of ceramic grain size and concentration

Poly(vinylidene fluoride)/Pb(Zr0.53Ti0.47)O3,([PVDF]1−x/[PZT]x) composites of volume fractions x and (0–3) type connectivity were prepared in the form of thin films. PZT powders with average grain sizes of 0.2, 0.84, and 2.35 μm in different volume fraction of PZT up to 40 % were mixed with the polymeric matrix. The influence of the inorganic particle size and its content on the thermal degradation properties of the composites was then investigated by means of thermo-gravimetric analysis. It is observed that filler size affects more than filler concentration the degradation temperature and activation energy of the polymer. In the same way and due to their larger specific area, smaller particles leave larger solid residuals after the polymer degradation. The polymer degradation mechanism is not significantly modified by the presence of the inorganic fillers. On the other hand, an inhibition effect occurs due to the presence of the fillers, affecting particularly the activation energy of the process.

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

The internationally standardized process of public accounting: the perspective of different stakeholders in Portugal

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).