O Plano geral de contabilidade angolano e o sistema de normalização contabilística de Portugal: uma análise comparada

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Professora Doutora Ana Maria Alves Bandeira

A New Approach to Monitoring Touristic and Cultural Routes: The Challenge of Development and Use of Indicators-Based Systems

The present paper results of an ongoing research project were it is expected to develop an information system to monitoring a cultural-touristic route. The route to monitor is the Romanesque Route of Tâmega. This Route is composed of 58 monuments located in the region of Tâmega in the North of Portugal. Due to the particular location of this region, that is between coastal zone, but not yet in the inland, it has a weak political influence, and it is reflected in the low levels of development at several levels, observed. The Romanesque Route was implemented in a part of this region in 1998, and enlarged to the all-region in 2010. In order to evaluate the socio-ecomonic impact of this route in the region a research project is being developed. The main goal of this paper is to open a discussion on the elements that must be taken into consideration to evaluate the economic and social impact of a touristic cultural route within a region and this one in particular.

Business micro-location: factors, preferences and indicators to assess the influence factors

The paper presents a study on business micro-location behaviour as well as corresponding factors of influence, conducted in two metropolitan areas, Bucharest-Ilfov (Romania) and Greater Porto (Portugal). By business micro-location we refer to a specific site such as a building or facility, accommodating a business within a small, compact geographical area (e.g. metropolitan area). At this geographical scale, the macroeconomic layer factors were excluded, applicable when discern between regions or countries. The factors derived from location theory and previous empirical studies were surveyed, completing a cross-sectional analysis in order to find out the specific weights of the location factors and preferences, by region and by industry. Based on already established firms’ feedback on location, the specific weights were granted by each industry to the main location factors, types of areas, and types of accommodation facilities. The authors also suggested a model to integrate these results into a Geographical Information System (GIS).

Acqusition and data analysis of the eco-efficiency for the establishment of indicators parameters for industrial environmental sustainability

The industrial activity is inevitably associated with a certain degradation of the environmental quality, because is not possible to guarantee that a manufacturing process can be totally innocuous. The eco-efficiency concept is globally accepted as a philosophy of entreprise management, that encourages the companies to become more competitive, innovative and environmentally responsible by promoting the link between its companies objectives for excellence and its objectives of environmental excellence issues. This link imposes the creation of an organizational methodology where the performance of the company is concordant with the sustainable development. The main propose of this project is to apply the concept of eco-efficiency to the particular case of the metallurgical and metal workshop industries through the development of the particular indicators needed and to produce a manual of procedures for implementation of the accurate solution.

Scientific research: identify credible sources and use them correctly

Scientific research seminar within CICE mini summer school 25 june

A auditoria das Pequenas e Médias Empresas em Portugal: presente e futuro

Dissertação de Mestrado apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade Pereira

XATA 2010 : XML : Associated Technologies and Applications, 8th

These are the proceedings for the eighth national conference on XML, its Associated Technologies and its Applications (XATA'2010). The paper selection resulted in 33% of papers accepted as full papers, and 33% of papers accepted as short papers. While these two types of papers were distinguish during the conference, and they had different talk duration, they all had the same limit of 12 pages. We are happy that the selected papers focus both aspects of the conference: XML technologies, and XML applications. In the first group we can include the articles on parsing and transformation technologies, like “Processing XML: a rewriting system approach", “Visual Programming of XSLT from examples", “A Refactoring Model for XML Documents", “A Performance based Approach for Processing Large XML Files in Multicore Machines", “XML to paper publishing with manual intervention" and “Parsing XML Documents in Java using Annotations". XML-core related papers are also available, focusing XML tools testing on “Test::XML::Generator: Generating XML for Unit Testing" and “XML Archive for Testing: a benchmark for GuessXQ". XML as the base for application development is also present, being discussed on different areas, like “Web Service for Interactive Products and Orders Configuration", “XML Description for Automata Manipulations", “Integration of repositories in Moodle", “XML, Annotations and Database: a Comparative Study of Metadata Definition Strategies for Frameworks", “CardioML: Integrating Personal Cardiac Information for Ubiquous Diagnosis and Analysis", “A Semantic Representation of Users Emotions when Watching Videos" and “Integrating SVG and SMIL in DAISY DTB production to enhance the contents accessibility in the Open Library for Higher Education". The wide spread of subjects makes us believe that for the time being XML is here to stay what enhances the importance of gathering this community to discuss related science and technology. Small conferences are traversing a bad period. Authors look for impact and numbers and only submit their works to big conferences sponsored by the right institutions. However the group of people behind this conference still believes that spaces like this should be preserved and maintained. This 8th gathering marks the beginning of a new cycle. We know who we are, what is our identity and we will keep working to preserve that. We hope the publication containing the works of this year's edition will catch the same attention and interest of the previous editions and above all that this publication helps in some other's work. Finally, we would like to thank all authors for their work and interest in the conference, and to the scientific committee members for their review work.

Which “place and non-place” do women occupy in social economy organisations?

Scientific literature has strengthened the perpetuation of inequality factors in the labour market based on gender, despite the on-going endeavour of various political bodies and legal norms against the vertical and horizontal segregation of women. National and European statistical data shows the relevance and timeless features of theories of market segmentation associated with the labour market dating back to the 70’s of the 20th century. Hence, the European Community considers as a priority in the Europe 2020 strategy, the definition of “policies to promote gender equality […] to increase labour force participation thus adding to growth and social cohesion”. If we consider that on the one hand, social economy is fairly recognised to be equated with market actors and the State for its economic and social role in tackling the current crisis, and on the other hand, that the ideals of the sector, systematised in the “Framework Law of Social Economy” (Law no. 30/2013 8th of May), particularly in article 5 proposing “the respect for the values […] of equality and non-discrimination […], justice and equity […]”, we aim to reflect on indicators that uncover a vertical and horizontal segregation in the labour market. Departing from a mixed methodological approach (extensive and intensive), subject to the topic of "Social Entrepreneurship in Portugal" in social economy organisations, we detect very high rates of employment feminisation, with a ratio of 1 man (23%) for every 3 women (77%). Women are mainly earmarked for technical and operational activities, arising from the privileged intervention areas, namely education, training, health, elderly, families, poverty, ultimately being underrepresented in statutory boards and, as such, far removed from deliberations and strategic resolutions. This is particularly visible in the existing hierarchy of functions and management practices of the responsibility of male members. Thus, it seems easily verified that the sector is travelling away from the ideals of justice and social equity, which can crystallise the "non-place" of women in the definition of a strategic direction of social economy and in the most invisible/private “place” of the organisational setting.