Determinants of environmental accounting and reporting practices in portuguese local entities

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

GUI Behavior from Source Code Analysis

When developing interactive applications, considering the correctness of graphical user interfaces (GUIs) code is essential. GUIs are critical components of today's software, and contemporary software tools do not provide enough support for ensuring GUIs' code quality. GUIsurfer, a GUI reverse engineering tool, enables evaluation of behavioral properties of user interfaces. It performs static analysis of GUI code, generating state machines that can help in the evaluation of interactive applications. This paper describes the design, software architecture, and the use of GUIsurfer through an example. The tool is easily re-targetable, and support is available to Java/Swing, and WxHaskell. The paper sets the ground for a generalization effort to consider rich internet applications. It explores the GWT web applications' user interface programming toolkit.

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.

Cuidado com bicos-de-pé em face da Constituição

Nas palavras de Canotilho/Moreira, o regime político português é um Estado-de-partidos, os quais foram elevados à Constituição formal. São expressão da vontade popular (10º/2). São um direito fundamental constitucional. Participar ou fundar um partido é um direito, liberdade e garantia (art. 51º). Participam nos órgãos com base no sufrágio universal e directo. Mas são mediadores pois o poder político é do Povo (art. 108º)! São os partidos que formam a vontade de órgãos como o Governo! Os partidos têm direito a apresentar candidatos aos órgãos; e têm o direito de obter mandatos de acordo com os resultados eleitorais e o método proporcional (art. 113º/5 e 152º/1)… E às Forças Armadas incumbe a defesa militar da República: art. 275º/1 CRP… § In the words of Canotilho / Moreira, the Portuguese political system is a state-parties, which were elevated to the formal Constitution. They are an expression of popular will (10/2). Is a constitutional fundamental right. Participate or found a party is a right, freedom and guarantee (art. 51). Participate in organs based on direct and universal suffrage. But are mediators because political power is the people (art. 108)! Are the parties that form the will of organs such as the Government! The parties are entitled to nominate candidates to the organs; and have the right to obtain mandates in accordance with the election results and the proportional method (Article 113/5 and 152/1.) ... and the Armed Forces have the responsibility for the military defense of the Republic: art. 275/1 CRP ...