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).

Animação Viral, Vanguarda Trash e o Capital Simbólico dos nossos Piores Defeitos: a Ideologia de Bruno Aleixo

"Bruno Aleixo" is a viral animation character, created by the Portuguese collective GANA, that surfaced online in 2008. Their animation works have meanwhile crossed onto the most diverse media, and have been branching out in multiple webs of narratives, constantly referring to each other, as well as constantly quoting disparate references such as film classics, chatrooms and TV ads for detergents. This paper attempts a triple analysis of this object of study: the ways in which technology has been fostering non-linear narratives while widening the available aesthetic spectrum, the ways in which processes of cultural consumerism are being reinvented in light of the web 2.0, and the use of "pseudo-nonsense" as a process of oblique cultural psychoanalysis. We will further attempt to demonstrate how new media and web networks have been contributing to a fragmentation of audiences, as well as a blurring between dominant cultures and sub-cultural phenomena; and we will end by positing that the structural principles behind the "Bruno Aleixo" series can be applied in social and cultural contexts situated at the opposite end of the spectrum of traditional expectations regarding Animation.

Influence of electrospinning parameters on Poly(hydroxybutyrate) electrospun membranes fiber size and distribution

Poly(hydroxybutyrate) (PHB) obtained from sugar cane was dissolved in a blend of chloroform and dimethylformamide (DMF) and electrospun at 40 ºC. By adding DMF to the solution, the electrospinning process for the PHB polymer becomes more stable, allowing complete polymer crystallization during the jet travelling between the tip and the grounded collector. The influence of processing parameters on fiber size and distribution was systematically studied. It was observed that an increase of tip inner diameter promotes a decrease of the fiber average size and a broader distribution. On the other hand, an increase of the electric field and flow rate produces an increase of fiber diameter until a maximum of ~2.0 m, but for electric fields higher than 1.5 kV.cm-1, a decrease of the fiber diameter was observed. Polymer crystalline phase seems to be independent of the processing conditions and a crystallinity degree of 53 % was found. Moreover, thermal degradation of the as-spun membrane occurs in single step degradation with activation energy of 91 kJ/mol. Furthermore, MC-3T3-E1 cell adhesion was not inhibited by the fiber mats preparation, indicating their potential use for biomedical applications.

Processing and characterization of alpha-elastin electrospun membranes

Elastin isolated from fresh bovine ligaments was dissolved in a mixture of 1,1,1,3,3,3-Hexafluoro-2-propanol and water and electrospun into fiber membranes under different processing conditions. Fiber mats of randomly and aligned fibers were obtained with fixed and rotating ground collectors and fibrils were composed by thin ribbons whose width depends on electrospinning conditions; fibrils with 721 nm up to 2.12 m width were achieved. After cross-linking with glutaraldehyde, -elastin can uptake as much as 1700 % of PBS solution and a slight increase on fiber thickness was observed. The glass transition temperature of electrospun fiber mats was found to occur at ~ 80 ºC. Moreover, -Elastin showed to be a perfect elastomeric material, and no mechanical hysteresis was found in cycle mechanical measurements. The elastic modulus obtained for oriented and random fibers mats in a PBS solution was 330 ± 10 kPa and 732 ± 165 kPa, respectively. Finally, the electrospinning and cross-linking process does not inhibit MC-3T3-E1 cell adhesion. Cell culture results showed good cell adhesion and proliferation in the cross-linked elastin fiber mats.

Find It - An Assistant Home Agent

Cognitive impaired population face with innumerable problems in their daily life. Surprisingly, they are not provided with any help to perform those tasks for which they have difficulties. As a consequence, it is necessary to develop systems that allow those people to live independently and autonomously. Living in a technological era, people could take advantage of the available technology, being provided with some solutions to their needs. This paper presents a platform that assists users with remembering where their possessions are. Mainly, an object recognition process together with an intelligent scheduling applications are integrated in an Ambient Assisted Living (AAL) environment.

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.

Planning Considerations for Tourism in the Minho-Lima Region (Northwest Portugal)

In administering their territories, most local municipalities aim to preserve their natural, historical and ethnographical resources while simultaneously using them to increase revenue and employment. In order to efficiently promote the products and services available and attract tourists, decision makers, private and public, need to know and incorporate tourists’ preferences in their marketing strategies. In this chapter we illustrate the use of stated preferences as an instrument to identify national and foreign tourists’ preferences regarding the products and services that the touristic destination of the Minho-Lima region (Northwest Portugal) should offer. As a starting point, we have taken the three general groups of touristic resources mentioned above as attributes. We take Ponte de Lima, a municipality in this region that has a strong cultural tourism potential as an example to identify possible future tourism scenarios for this territory. We believe the previously identified methodology can be a valuable instrument in the identification of the strengths and weaknesses of the selected territory and, thus, support the decision making process behind its future tourist development and marketing strategies.

Modifying fish gelatin electrospun membranes for biomedical applications: cross- linking and swelling behavior

Development of suitable membranes is a fundamental requisite for tissue and biomedical engineering applications. This work presents fish gelatin random and aligned electrospun membranes cross-linked with glutaraldehyde (GA). It was observed that the fiber average diameter and the morphology is not influenced by the GA exposure time and presents fibers with an average diameter around 250 nm. Moreover, when the gelatin mats are immersed in a phosphate buffered saline solution (PBS), they can retain as much as 12 times its initial weight of solution almost instantaneously, but the material microstructure of the fiber mats changes from the characteristic fibrous to an almost spherical porous structure. Cross-linked gelatin electrospun fiber mats and films showed a water vapor permeability of 1.37 ± 0.02 and 0.13 ± 0.10 (g.mm)/(m2.h.kPa), respectively. Finally, the processing technique and cross-linking process does not inhibit MC-3T3-E1 cell adhesion. Preliminary cell culture results showed good cell adhesion and proliferation in the cross-linked random and aligned gelatin fiber mats.

Effect of neutralization and cross-linking on the thermal degradation of chitosan electrospun membranes

Thermal degradation of as electrospun chitosan membranes and samples subsequently treated with ethanol and cross-linked with glutaraldehyde (GA) have been studied by thermogravimetry (TG) coupled with an infrared spectrometer (FTIR). The influence of the electrospinning process and cross-linking in the electrospun chitosan thermal stability was evaluated. Up to three degradation steps were observed in the TG data, corresponding to water dehydration reaction at temperatures below 100 ºC, loss of side groups formed between the amine groups of chitosan and trifluoroacetic acid between 150 – 270 ºC and chitosan thermal degradation that starts around 250 ºC and goes up to 400 ºC. The Kissinger model was employed to evaluate the activation energies of the electrospun membranes during isothermal experiments and revealed that thermal degradation activation energy increases for the samples processed by electrospinning and subsequent neutralization and cross-linking treatments with respect to the neat chitosan powder.

Automation & control remote laboratory: evaluating a cooperative methodology

This paper presents a study carried out in order to evaluate the students' perception in the development and use of remote Control and Automation education kits developed by two Universities. Three projects, based on real world environments, were implemented, being local and remotely operated. Students implemented the kits using the theoretical and practical knowledge, being the teachers a catalyst in the learning process. When kits were operational, end-user students got acquainted to the kits in the course curricula units. It is the author's believe that successful results were achieved not only in the learning progress on the Automation and Control fields (hard skills) but also on the development of the students soft skills, leading to encouraging and rewarding goals, motivating their future decisions and promoting synergies in their work. The design of learning experimental kits by students, under teacher supervision, for future use in course curricula by enduser students is an advantageous and rewarding experience.

Mechatronic system for ABO human blood typing

In medical emergency situations, when a patient needs a blood transfusion, the universal blood type O− is administered. This procedure may lead to the depletion of stock reserves of O− blood. Nowadays, there is no commercial equipment capable of determining the patient's blood type in situ, in a fast and reliable process. Human blood typing is usually performed through the manual test, which involves a macroscopic observation and interpretation of the results by an analyst. This test, despite of having a fast response time, may lead to human errors, which sometimes can be fatal to the patient. This paper presents the development of an automatic mechatronic prototype for determining human blood typing (ABO and Rh systems) through image processing techniques. The prototype design takes into account the characteristics of reliability of analysis, portability, and response time allowing the system to be used in emergency situations. The developed prototype performs blood and reagents mixture acquires the resultant image and processes the data (based on image processing techniques) to determine the sample blood type. It was tested in a laboratory, using cataloged samples of blood types, provided by the Portuguese Institute of Blood and Transplantation. Hereafter, it is expected to test and validate the prototype in clinical environments.

Exploring the interdisciplinary process in design education

The work presented herein follows an ongoing research that aims to analyze methodological practices to be applied in Design Education. A reflection about methodological strategies in Design Education and the function of drawing in Design represents the beginning of this study. Then, we developed an interdisciplinary pedagogical experience with the Graphic Design 1st grade students from our institution (IPCA). In the current academic year, 2013/2014, we continue to evolve this project, introducing changes in the initial proposal. Major alterations focused on the aspects that could be strengthened in terms of interdisciplinarity. In this article, the authors describe those changes and discuss the outcomes of the novel proposal. As we have already reported, this investigation follows a reflection about working methods to be adopted in Design Education. This is in accordance with other previously published works that purpose the enlargement of Design into new knowledge fields such as Experience or Service Design, changing not only the role of the graphic designer, but also the skills required to be a professional designer (Alain Findelli, 2001), (Brian Lawson, 2006), (Ciampa-Brewer, 2010). Furthermore, concepts such as cooperation or multidisciplinary design, amongst others, have been frequently debated as design teaching strategies (Heller and Talarico, 2011, pp. 82-85). These educational approaches also have an impact on our research. The analysis of all these authors’ contributions together with a reflection on our teaching practice allowed us to propose an improved interdisciplinary intervention.

The strategic management of creation process and of change: a theoretical contribute from the perspective of tourism

The entrepreneurship and innovation have been gradually gaining ground in the academic community as a field of study. However, the interpretations surrounding fragmented, without a univocal definition. In last decades, tourism has received greater attention from researchers in various sciences, varying only by the different emphases considered: economic, social, cultural and environmental. As other emerging sectors in a modern economy, tourism is a dynamic and ever-changing industry. The study has as purpose to provide a better understanding regarding the essence of entrepreneurship: theoretical and practical implications from the perspective of tourism. Regarding the methodology used here, this is a conceptual paper with a literature review that brings together the major components of entrepreneurship and its implications tourist perspective and conceptual model of the dynamic nature of the Triggering Process and innovation (e.g. iTravey, Interactive Stores, Tourist Transportable Tower).

Comissão de Fiscalização e Disciplina do Sindicato Nacional do Ensino Superior reeleita

Processo de reeleição e identificação dos professores e investigadores do Sindicato Nacional do Ensino Superior que foram reeleitos para a Comissão de Fiscalização do Sindicato Nacional do Ensino Superior. § Re-election process and identification of teachers and researchers of the National Union of Higher Education that were re-elected to the Audit Committee of the National Union of Higher Education.

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.