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).

A Digital Game Development Education Project

The success of the digital game industry is spawning several undergraduate degrees aiming at the training of digital game developers. Building adequate new courses curricula is not a trivial task and demands a profound analysis of the scientific areas to introduce as well as the dependencies throughout the entire degree. Another important aspect of every academic educational plan are the satellite projects that promote entrepreneurship and provide practical professional experiences to students. This paper presents the main guidelines adopted in the creation of the first digital game development undergraduate degree created in Portugal.

Towards the design of efficient nonbeacon-enabled ZigBee networks

This paper presents experimental results of the communication performance evaluation of a prototype ZigBee-based patient monitoring system commissioned in an in-patient floor of a Portuguese hospital (HPG – Hospital Privado de Guimar~aes). Besides, it revisits relevant problems that affect the performance of nonbeacon-enabled ZigBee networks. Initially, the presence of hidden-nodes and the impact of sensor node mobility are discussed. It was observed, for instance, that the message delivery ratio in a star network consisting of six wireless electrocardiogram sensor devices may decrease from 100% when no hidden-nodes are present to 83.96% when half of the sensor devices are unable to detect the transmissions made by the other half. An additional aspect which affects the communication reliability is a deadlock condition that can occur if routers are unable to process incoming packets during the backoff part of the CSMA-CA mechanism. A simple approach to increase the message delivery ratio in this case is proposed and its effectiveness is verified. The discussion and results presented in this paper aim to contribute to the design of efficient networks,and are valid to other scenarios and environments rather than hospitals.

An e-marketplace of healthcare and social care services: the perceived interest

The health and social care sector is receiving growing attention for the last years, due to the increased life expectancy, the public demand for a better quality of life and for better health services. These requirements can be met with more cost-efficient approaches and using new technology-based solutions for providing services. The paper presents and discusses some of the main results of a study undertaken in Guimarães, a Municipality at the North of Portugal, on the perceived relevance of an e-Marketplace of social and healthcare services for the inhabitants in general, and in particular for people with special needs; the study also included the identification of the most relevant services to be offered by this platform and allowed concluding that such an e-Marketplace is of recognized relevance and that it is expected a good adhesion from the population.

Needs and Opportunities in Ambient Assisted Living in Portugal

The exponential raise in the age dependency rate together with the difficulties in having conventional care solutions opens the space for the appearance and development of innovative Ambient Assisted Living (AAL) solutions.However, the development of these solutions requires a thorough understanding of user needs and wills. In this paper we present the scenarios being adopted in the context of AAL projects, as well as the products and services current available in each of the considered utilization scenarios. The needs of the Portuguese AAL users are analyzed through the discussion of some preliminary results from a survey targeted at the Portuguese population over 55 years old. These results will be used to characterize the needs and establish the readiness and willingness of elder Portuguese population in using AAL solutions.

A moção de censura em Portugal nos últimos 35 anos, a sua utilização como instrumento político de controlo

O presente artigo intenta plasmar o uso da moção de censura enquanto instituto de controlo político do Governo na actividade parlamentar portuguesa das últimas três décadas. Da análise às diversas legislaturas e sessões legislativas dos vários governos constitucionais sistematizam-se aqueles mecanismos de controlo com referência à responsabilidade política do Governo.

Os efeitos não-keynesianos da política fiscal: consolidações fiscais expansionistas ou contraccionistas? - Estudo de Caso: Portugal

No presente artigo faz-se uma revisão da literatura teórica e empírica dos efeitos não-keynesianos da política orçamental e o estudo do caso português no período1980- 2005. Discutem-se as perspectivas keynesiana, ricardiana e neoclássica dos efeitos dos défices na actividade económica, descrevem-se os efeitos não-keynesianos da política orçamental numa perspectiva teórica e empírica; igualmente identificam-se os episódios de consolidação orçamental na economia portuguesa e avalia-se o sucesso destas consolidações; e, por último, apresentam-se as conclusões.

Reforma do emprego público: breves considerações às grandes reformas em curso em Portugal

O presente artigo analisa temas sobre a reforma da Administração Pública e os modelos que lhe têm servido, em formato sintetizado. Aprecia, também, a causalidade da reforma com o estado particular do emprego público. Com argumentos supranacionais e considerações mais concretas sobre Portugal, expõe-se a reforma impulsionada pelo XVII Governo Constitucional, desde 2005. Julgamos ser a maior reforma alguma vez praticada na Administração Pública portuguesa. No artigo fazem-se apreciações aos aspectos do emprego público, ao seu regime de carreiras, vínculos e remunerações, recrutamento e selecção, ainda que por breves considerações.

Participação das mulheres na política autárquica em Portugal nos últimos 25 anos (1982 a 2005): especial relevo para as mulheres eleitas apuradas para a presidência dos órgãos

The debate around the women`s participation in politics continues to be a very present subject. This article has the intention to select, in quantitative terms, that kind of participation, particularly in the case of the autarchic local administration in Portugal, through the last 25 years. It does not intend, thus, to study the best or worse feminine performance in the respective elections and/or the exercise of the mandate. The analysis involves the 308 local governments and the 4.261 parish’s existing in Portugal. It covers almost the totality of the elected officers in the period analysed which covers the elections of 1982, 1989, 1993, 1997, 2001 and 2005,with a total of 276.068 elected men and women, where a total of 24.905 were women.

O senior executive service (SES): especial referência ao perfil do top public service (TPS) em Portugal

Alguns dos países da OCDE (2002) enfrentam, hoje, problemas relacionados ao emprego público e à sua competitividade (recrutamento, retenção de pessoal, falta crítica de habilidades e competências, etc.). Em nível de recrutamento (OCDE, 2002), os países que já identificaram o problema são o Canadá, a Dinamarca e a Finlândia; a falta crítica de habilidades e de competências foi já identificada por: Itália, Coreia, Noruega, Polónia, Portugal1 , Espanha, Áustria e Alemanha. O desenho e a implementação de estratégias de recursos humanos nas organizações públicas desenrolam-se em ambiente altamente politizado (LACOVIELLO, 1996) e o processo de decisão está sujeito a influências que tomam proporções maiores pelas características particulares que apresentam e pelo conflito essencial que decorre das relações entre políticos e burocratas.

Contradiction between the average age of retirement at the time of death and the average pension time for men and women in public employment in Portugal

The short article attempts to make some very brief reflections on the effects a lack of public policies positively discriminatory in terms of public employment retirement. In particular, the observation of the absurd contradiction between the average age of retirement at the time of death (for men and women) and the average pension time for men and women in public employment in Portugal.

Gender, wages, and productivity: an analysis of the tourism industry in northern Portugal

Tourism represents a major economic activity in Portugal, with an enormous wealth and employment growth potential. A significant proportion of jobs in the industry tourism are occupied by women, given that this industry is characterized by a relatively higher percentage of female employees. Despite the evidence of female progress with regard to their role in the Portuguese labor market, women continue to earn less than their male counterparts. This is clearly the case of the tourism industry, where statistics reveal a persistent gender wage gap. The objective of this paper is to provide empirical evidence on the determinants of gender wage inequality in the tourism industry in northern Portugal. Relying on firm-level wage equations and production functions, gender wage and productivity differentials are estimated and then compared. The comparison of these differentials allows inferring whether observed wage disparities are attributable to relatively lower female productivity, or instead disparities are due to gender wage discrimination. This approach is applied to tourism industry data gathered in the matched employer-employee data set Quadros de Pessoal (Employee Records). The main findings indicate that female employees in the tourism industry in northern Portugal are less productive than their male colleagues and that gender differences in wages are fully explained by gender differences in productivity.

Residents’ perceptions of tourism impacts in Guimarães (Portugal): a cluster analysis

In this investigation, a cluster analysis was used to separate Guimara˜es (Portugal) residents into clusters according to their perceptions of the impacts of tourism development. This approach is uncommonly applied to Portugal data and is even rarer for world heritage sites. The world heritage designation is believed to make an area more attractive to tourists. The clustering procedure analysed 400 data observations from a Guimara˜es resident survey and revealed the existence of three clusters: the Sceptics, the Moderately Optimistic and the Enthusiasts. The results were consistent with the empirical literature’s results, with the emergent nature of the destination found to be relevant. The fact that tourism is relatively recent in this destination has its major reflex in the devaluation by most of the residents of the negative impacts of tourism development.

Cultural tourism in Northwest Portugal – the case of the world heritage site of Guimarães

A cidade de Guimarães, no noroeste português, é um espaço imbuído de um forte significado simbólico e cultural. A acreditação pela U.N.E.S.C.O. do seu centro histórico como Património Cultural da Humanidade, em Dezembro de 2001, contribuiu significativamente para aumentar o seu potencial em termos turísticos. Na realidade, desde aquela data, tem-se assistido a um aumento sustentado do número de visitantes. O presente capítulo debruça-se sobre a análise de alguns resultados de um inquérito por questionário aplicado aos residentes do município de Guimarães com o objetivo de avaliar a sua perceção dos benefícios que a atividade turística pode trazer. O inquérito foi implementado entre Janeiro e Março de 2010. Os resultados mostram que aqueles revelam uma perceção favorável dos impactos do turismo e que esta perceção está correlacionada com a idade e o nível de instrução dos inquiridos.