O papel das IPSS's - o exemplo da justiça social prática da Obra de Nossa Senhora das Candeias

As IPSS’s visam dar uma estrutura organizada ao dever ético de solidariedade e justiça – valores incalculáveis – entre os indivíduos. Não são administradas pelo Estado, nem por corpos autárquicos. E têm por objectivo, como informa a Segurança Social também, o apoio a crianças e jovens, o apoio à família, a protecção dos cidadãos na velhice e invalidez e nas situações de diminuição de meios de subsistência ou de capacidade para o trabalho, promoção e proteção da saúde designadamente por meio da prestação de cuidados de medicina preventiva, curativa e de reabilitação, educação e formação profissional dos cidadãos, resolução dos problemas habitacionais das populações.; Abstract: The IPSS's aim to give an organized structure to the ethical duty of solidarity and justice - incalculable values - between individuals. Are not run by the state or by municipal bodies. And aim, as reported by the Social Security also, support for children and youth, family support, the protection of citizens in old age, disability and decrease in situations of subsistence or capacity for work, promotion and health protection including through the provision of care preventive medicine, curative and rehabilitation, education and vocational training of citizens, solving the housing problems of the people.

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.