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.

Hand-held robotic device for laparoscopic surgery and training

Laparoscopic surgery (LS) has revolutionized traditional surgical techniques introducing minimally invasive procedures for diagnosis and local therapies. LSs have undeniable advantages, such as small patient incisions, reduced postoperative pain and faster recovery. On the other hand, restricted vision of the anatomical target, difficult handling of the surgical instruments, restricted mobility inside the human body, need of dexterity to hand-eye coordination and inadequate and non-ergonomic surgical instruments may restrict LS only to more specialized surgeons. To overcome the referred limitations, this work presents a new robotic surgical handheld system – the EndoRobot. The EndoRobot was designed to be used in clinical practice or even as a surgical simulator. It integrates an electromechanical system with 3 degrees of freedom. Each degree can be manipulated independently and combined with different levels of sensitivity allowing fast and slow movements. As other features, the EndoRobot has battery power or external power supply, enables the use of bipolar radiofrequency to prevent bleeding while cutting and allows plug-and-play of the laparoscopic forceps for rapid exchange. As a surgical simulator, the system was also instrumented to measure and transmit, in real time, its position and orientation for a training software able to monitor and assist the trainee’s surgical movements.

IDEA MANAGEMENT SYSTEM - AN ESSENTIAL COMPONENT IN THE CONTINUOUS IMPROVEMENT OF QUALITY AND INNOVATION

It is known the power of ideas is tremendous. But there are employees in many companies who have good ideas but not put them into practice. On the other hand, there are many others who have good ideas and are encouraged to contribute their ideas for innovation in the company. This study attempts to identify factors that contribute to success in managing ideas and consequent business innovation. The method used was the case study applied to two companies. During the investigation, factors considered essential for the success of an idea management program were identified, of which we highlight, among others, evidences the results, involvement of the top management, establishment of goals and objectives; recognition; dissemination of good results. Companies with these implemented systems, capture the best ideas from their collaborators and apply them internally. This study intends to contribute to business innovation in enterprises through creation and idea management, mainly through collecting the best ideas of their own employees. The results of this study can be used to help improving deployed suggestions systems, as well as, all managers who wish to implement suggestions systems/ideas management systems.