XBRL: a linguagem digital das empresas

O movimento de afirmação eXtensible Business Reporting Language (XBRL), como padrão para a preparação e difusão dos relatórios financeiros e outras publicações empresariais, foi encabeçado pelo American lnstitute of Certified Public Accountants (AICPA) em conjunto com aproximadatnente outras 30 organizações. Desde o primeiro encontro internacional sobre a especificação XBRL, realizado em Nova York no mês de Outubro de 1999, que a lista de participantes se tem alargado incluindo proeminentes instituições financeiras, organizações profissionais de serviços, organizações profissionais de contabilidade e fornecedores de tecnologia sobrevindo, ao mesmo tempo, um incontável número de alianças e ligações. A XBRL é uma linguagem standard utilizada no ambiente da Internet cujo desenvolvimento permitirá obter uma informação de melhor qualidade, mais rápida, mais económica e mais eficaz, para o processo de criação e publicação de relatórios financeiros e empresariais. Neste artigo os autores apresentam, resumidamente, as vantagens referidas pela literatura para esta nova tecnologia, descrevem sumariamente as características técnicas da XBRL, traçam o seu percurso desde 1999 e analisam o potencial deste standard para Portugal, bem como a sua aplicação em diferentes áreas de investigação.

Áudio digital: uma abordagem ao áudio pela perspectiva de ensino

A sociedade contemporânea tem acompanhado a evolução da Internet, ligando cada vez mais pessoas que exigem mais dela a cada dia que passa e desencadeando uma proliferação tecnológica nunca antes observada. A utilização de recursos, como vídeo e áudio na Internet, tem ganho nos últimos anos um crescente interesse. No entanto, constata-se a carência ou falta de recursos educativos digitais na área do áudio, que sejam capazes de apresentar uma pedagogia eficiente face a um tema muito complexo e extenso, para todos aqueles que queiram aprender de forma mais aprofundada o áudio como componente de engenharia. Na internet, sites de vídeos como Youtube ensinam a usar software de edição de áudio como Audacity, conceitos sobre som e áudio. Contudo, todos estão espalhados, sendo que a maior parte deles não possui fundamentos científicos ou uma bibliografia que acompanhe os conteúdos que leccionam. A proposta desta investigação é pesquisar sobre conhecimentos e recursos de áudio, integrando-os num produto Learning Object, Investigar noções teóricas sobre o som, equipamentos e técnicas usadas na área, assim como obter melhores resultados num espaço para a gravação que o aluno poderia fazer, aglomerando esses conceitos num protótipo mediamente desenvolvido. Foi necessária uma investigação extensa nesta área e avaliar e investigar a possibilidade de um recurso educativo, como o DALCH, capaz de proporcionar uma aprendizagem efectiva dos conceitos relacionados com áudio, que é um conceito complexo. Uma vez realizada essa investigação, foi necessário desenvolver, testar e avaliar um produto Learning Object, que apresentasse o áudio na sua globalidade, desde conceitos básicos até conceitos inerentes à própria produção. Foi possível aferir que esta solução pode contribuir para a formação desses alunos mediante uma experiência de aprendizagem agradável e intuitiva.

O Sistema de controlo interno nas instituições de Ensino Superior estudo de caso

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Professora Doutora Alcina Portugal Dias

Sustainability reporting and financial reporting: the relevance of an integrated reporting approach

In the business world, there are issues such as globalisation, environmental awareness, and the rising expectations of public opinion which have a specific role in what is required from companies as providers of information to the market. This chapter refers to the current state of corporate reporting (financial reporting and sustainability reporting) and demonstrates the need for evolution to a more integrated method of reporting which meets the stakeholders’ needs. This research offers a reflection on how this development can be achieved, which notes the ongoing efforts by international organisations in implementing the diffusion and adoption, as well as looking at the characteristics which are needed for this type of reporting. It also makes the link between an actual case of a company that is one of the world references in sustainable development and integrated reporting. Whether or not the integrated reporting is the natural evolution of the history of financial and sustainability reporting, it still cannot yet claim to be infallible. However, it may definitely be concluded that a new approach is necessary to meet the needs which are continuously developing for a network of stakeholders.

Legal and political regulation of higher education in Portugal: an evolutionary perspective on the current policy issues and the problem of order

The higher education system in Europe is currently under stress and the debates over its reform and future are gaining momentum. Now that, for most countries, we are in a time for change, in the overall society and the whole education system, the legal and political dimensions have gained prominence, which has not been followed by a more integrative approach of the problem of order, its reform and the issue of regulation, beyond the typical static and classical cost-benefit analyses. The two classical approaches for studying (and for designing the policy measures of) the problem of the reform of the higher education system - the cost-benefit analysis and the legal scholarship description - have to be integrated. This is the argument of our paper that the very integration of economic and legal approaches, what Warren Samuels called the legal-economic nexus, is meaningful and necessary, especially if we want to address the problem of order (as formulated by Joseph Spengler) and the overall regulation of the system. On the one hand, and without neglecting the interest and insights gained from the cost-benefit analysis, or other approaches of value for money assessment, we will focus our study on the legal, social and political aspects of the regulation of the higher education system and its reform in Portugal. On the other hand, the economic and financial problems have to be taken into account, but in a more inclusive way with regard to the indirect and other socio-economic costs not contemplated in traditional or standard assessments of policies for the tertiary education sector. In the first section of the paper, we will discuss the theoretical and conceptual underpinning of our analysis, focusing on the evolutionary approach, the role of critical institutions, the legal-economic nexus and the problem of order. All these elements are related to the institutional tradition, from Veblen and Commons to Spengler and Samuels. The second section states the problem of regulation in the higher education system and the issue of policy formulation for tackling the problem. The current situation is clearly one of crisis with the expansion of the cohorts of young students coming to an end and the recurrent scandals in private institutions. In the last decade, after a protracted period of extension or expansion of the system, i. e., the continuous growth of students, universities and other institutions are competing harder to gain students and have seen their financial situation at risk. It seems that we are entering a period of radical uncertainty, higher competition and a new configuration that is slowly building up is the growth in intensity, which means upgrading the quality of the higher learning and getting more involvement in vocational training and life-long learning. With this change, and along with other deep ones in the Portuguese society and economy, the current regulation has shown signs of maladjustment. The third section consists of our conclusions on the current issue of regulation and policy challenge. First, we underline the importance of an evolutionary approach to a process of change that is essentially dynamic. A special attention will be given to the issues related to an evolutionary construe of policy analysis and formulation. Second, the integration of law and economics, through the notion of legal economic nexus, allows us to better define the issues of regulation and the concrete problems that the universities are facing. One aspect is the instability of the political measures regarding the public administration and on which the higher education system depends financially, legally and institutionally, to say the least. A corollary is the lack of clear strategy in the policy reforms. Third, our research criticizes several studies, such as the one made by the OECD in late 2006 for the Ministry of Science, Technology and Higher Education, for being too static and neglecting fundamental aspects of regulation such as the logic of actors, groups and organizations who are major players in the system. Finally, simply changing the legal rules will not necessary per se change the behaviors that the authorities want to change. By this, we mean that it is not only remiss of the policy maker to ignore some of the critical issues of regulation, namely the continuous non-respect by academic management and administrative bodies of universities of the legal rules that were once promulgated. Changing the rules does not change the problem, especially without the necessary debates form the different relevant quarters that make up the higher education system. The issues of social interaction remain as intact. Our treatment of the matter will be organized in the following way. In the first section, the theoretical principles are developed in order to be able to study more adequately the higher education transformation with a modest evolutionary theory and a legal and economic nexus of the interactions of the system and the policy challenges. After describing, in the second section, the recent evolution and current working of the higher education in Portugal, we will analyze the legal framework and the current regulatory practices and problems in light of the theoretical framework adopted. We will end with some conclusions on the current problems of regulation and the policy measures that are discusses in recent years.

Power law analysis of financial index dynamics

Power law PL and fractional calculus are two faces of phenomena with long memory behavior. This paper applies PL description to analyze different periods of the business cycle. With such purpose the evolution of ten important stock market indices DAX, Dow Jones, NASDAQ, Nikkei, NYSE, S&P500, SSEC, HSI, TWII, and BSE over time is studied. An evolutionary algorithm is used for the fitting of the PL parameters. It is observed that the PL curve fitting constitutes a good tool for revealing the signal main characteristics leading to the emergence of the global financial dynamic evolution.

Relativistic time effects in financial dynamics

Financial time series have a complex dynamic nature. Many techniques were adopted having in mind standard paradigms of time flow. This paper explores an alternative route involving relativistic effects. It is observed that the measuring perspective influences the results and that we can have different time textures.

Complex dynamics of financial indices

This paper presents a novel method for the analysis of nonlinear financial and economic systems. The modeling approach integrates the classical concepts of state space representation and time series regression. The analytical and numerical scheme leads to a parameter space representation that constitutes a valid alternative to represent the dynamical behavior. The results reveal that business cycles can be clearly revealed, while the noise effects common in financial indices can elegantly be filtered out of the results.

Analysis of financial indices by means of the windowed Fourier transform

The goal of this study is to analyze the dynamical properties of financial data series from nineteen worldwide stock market indices (SMI) during the period 1995–2009. SMI reveal a complex behavior that can be explored since it is available a considerable volume of data. In this paper is applied the window Fourier transform and methods of fractional calculus. The results reveal classification patterns typical of fractional order systems.

Outsourcing das actividades de marketing digital nas PME

Dissertação de Mestrado Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Marketing Digital, sob orientação de Professor Doutor Freitas Santos

A compositional scheduling framework for digital avionics systems

ARINC specification 653-2 describes the interface between application software and underlying middleware in a distributed real-time avionics system. The real-time workload in this system comprises of partitions, where each partition consists of one or more processes. Processes incur blocking and preemption overheads and can communicate with other processes in the system. In this work we develop compositional techniques for automated scheduling of such partitions and processes. At present, system designers manually schedule partitions based on interactions they have with the partition vendors. This approach is not only time consuming, but can also result in under utilization of resources. In contrast, the technique proposed in this paper is a principled approach for scheduling ARINC-653 partitions and therefore should facilitate system integration.

Fractional dynamics in financial indexes

The goal of this study is the analysis of the dynamical properties of financial data series from 32 worldwide stock market indices during the period 2000–2009 at a daily time horizon. Stock market indices are examples of complex interacting systems for which a huge amount of data exists. The methods and algorithms that have been explored for the description of physical phenomena become an effective background in the analysis of economical data. In this perspective are applied the classical concepts of signal analysis, Fourier transform and methods of fractional calculus. The results reveal classification patterns typical of fractional dynamical systems.

Analysis of financial data series using fractional Fourier transform and multidimensional scaling

The goal of this study is the analysis of the dynamical properties of financial data series from worldwide stock market indexes during the period 2000–2009. We analyze, under a regional criterium, ten main indexes at a daily time horizon. The methods and algorithms that have been explored for the description of dynamical phenomena become an effective background in the analysis of economical data. We start by applying the classical concepts of signal analysis, fractional Fourier transform, and methods of fractional calculus. In a second phase we adopt the multidimensional scaling approach. Stock market indexes are examples of complex interacting systems for which a huge amount of data exists. Therefore, these indexes, viewed from a different perspectives, lead to new classification patterns.

Digital serious games and simulation games - comparison of two approaches to lean training

In an increasingly competitive and globalized world, companies need effective training methodologies and tools for their employees. However, selecting the most suitable ones is not an easy task. It depends on the requirements of the target group (namely time restrictions), on the specificities of the contents, etc. This is typically the case for training in Lean, the waste elimination manufacturing philosophy. This paper presents and compares two different approaches to lean training methodologies and tools: a simulation game based on a single realistic manufacturing platform, involving production and assembly operations that allows learning by playing; and a digital game that helps understand lean tools. This paper shows that both tools have advantages in terms of trainee motivation and knowledge acquisition. Furthermore, they can be used in a complementary way, reinforcing the acquired knowledge.

INbreast: Toward a Full-field Digital Mammographic Database

Rationale and Objectives Computer-aided detection and diagnosis (CAD) systems have been developed in the past two decades to assist radiologists in the detection and diagnosis of lesions seen on breast imaging exams, thus providing a second opinion. Mammographic databases play an important role in the development of algorithms aiming at the detection and diagnosis of mammary lesions. However, available databases often do not take into consideration all the requirements needed for research and study purposes. This article aims to present and detail a new mammographic database. Materials and Methods Images were acquired at a breast center located in a university hospital (Centro Hospitalar de S. João [CHSJ], Breast Centre, Porto) with the permission of the Portuguese National Committee of Data Protection and Hospital's Ethics Committee. MammoNovation Siemens full-field digital mammography, with a solid-state detector of amorphous selenium was used. Results The new database—INbreast—has a total of 115 cases (410 images) from which 90 cases are from women with both breasts affected (four images per case) and 25 cases are from mastectomy patients (two images per case). Several types of lesions (masses, calcifications, asymmetries, and distortions) were included. Accurate contours made by specialists are also provided in XML format. Conclusion The strengths of the actually presented database—INbreast—relies on the fact that it was built with full-field digital mammograms (in opposition to digitized mammograms), it presents a wide variability of cases, and is made publicly available together with precise annotations. We believe that this database can be a reference for future works centered or related to breast cancer imaging.