O Tratamento dos activos fixos tangíveis no SNC proposto: sua comparação com o POC

Este artigo compara o Sistema de Normalização Contabilística (SNC) e o Plano Oficial de Contabilidade (POC), no que respeita ao reconhecimento, mensuração e divulgação dos activos fixos tangíveis. Para o efeito, analisou-se os dois normativos e procedeu-se à elaboração de quadros comparativos. Verificou-se que, de um modo geral, o SNC não se afasta muito do POC, pelo facto deste último nos últimos anos, ter sofrido várias influências anglo-saxónicas, e o SNC baseia-se nas normas internacionais de contabilidade adaptadas pela União Europeia. No entanto, trata-se de um sistema mais complexo do que o POC, contemplando numa só norma, todas as disposições gerais relativamente a esta matéria e remetendo para outras normas o tratamento de situações específicas.

Teaching and learning mathematics using moodle

This paper summarizes a project that is contributing to a change in the way of teaching and learning Mathematics. Mathematics is a subject of the Accounting and Administration course. In this subject we teach: Functions and Algebra. The aim is that the student understand the basic concepts and is able to apply them in other issues, when possible, establishing a bridge between the issues that they have studied and their application in Accounting. As from this year, the Accounting course falls under in Bologna Process. The teacher and the student roles have changed. The time for theoretical and practical classes has been reduced, so it was necessary to modify the way of teaching and learning. In the theoretical classes we use systems of multimedia projection to present the concepts, and in the practical classes we solve exercises. We also use the Excel and the mathematical open source software wxMaxima. To supplement our theoretical and practical classes we have developed a project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio Online (Online Support Project). With the creation of this new project we wanted to take advantage already obtained results with the previous experiences, giving to the students opportunities to complement their study in Mathematics. One of the great objectives is to motivate students, encourage them to overcome theirs difficulties through an auto-study giving them more confidence. In the MatActiva project the students have a big collection of information about the way of the subject works, which includes the objectives, the program, recommended bibliography, evaluation method and summaries. It works as material support for the practical and theoretical classes, the slides of the theoretical classes are available, the sheets with exercises for the students to do in the classroom and complementary exercises, as well as the exams of previous years. Students can also do diagnostic tests and evaluation tests online. Our approach is a reflexive one, based on the professional experience of the teachers that explore and incorporate new tools of Moodle with their students and coordinate the project MatActiva.

The effect of financial reports’ auality on Ffrm’s rerformance

We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.

O Impacto da dimensão e da estrutura de capitais na qualidade das demonstrações financeiras

Neste artigo, os efeitos da dimensão e do nível de endividamento sobre a qualidade das Demonstrações Financeiras (DF) são analisados para as empresas portuguesas. Para estimar a qualidade das DF recorremos a duas abordagens: as Necessidades de Fundo de Maneio (NFM) anormais e a Persistência dos Resultados, as quais foram referidas por Schipper e Vicent (2003). A evidência empírica mostra-nos que a dimensão determina a qualidade da informação financeira e que esta relação é positiva, ou seja, as empresas maiores tendem a apresentar melhor informação. Assim as pequenas empresas carecem de mecanismos que garantam uma maior qualidade das DF. Contudo, este resultado só é estatisticamente significativo para uma das duas abordagens seguidas. Adicionalmente, a relação entre a estrutura de capitais e a qualidade da demonstração financeira não é muito consistente.

How to teach mathematics with MOODLE

The aim of this article is to present a Project in the Oporto’s Institute of Accounting and Administration, which pretends to contribute for a change in the way of teaching and learning Mathematics. One of the main objectives of this project is to innovate the teaching and learning processes, exploring technologies as a pedagogical resource and to induce higher motivation to students, improve the rate of success and make available to students a set of materials adapted to their needs. This concern is justified due to the fact that students have a weak preparation, without consolidated basis. Since the year 2007/2008 the courses were adjusted to the Bologna process, which requires several changes in teacher’s and student’s roles, methodologies and assessment. The number of weekly classes has been reduced, so it was necessary to develop new strategies and methodologies to support the student. With the implementation of the Bologna Process in the Accounting degree, we felt a great need to provide other types of activities to students. To complement our theoretical and practical classes we have developed a project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio On-Line (Online Support Project). Moodle allows us to use the language TEX to create materials that use mathematical symbols. Using this functionality, we created a set of easy to use interactive resources. In MatActiva project, the students have access to a variety of different materials. We have followed a strategy that makes the project compatible with the theoretical and practical subjects/classes, complementing them. To do so, we created some resources, for instance multiple-choice tests, which are the most accessed by the students. These tests can be realized and corrected on-line and for each wrong answer there is a feedback with the resolution. We can find other types of resources: diagnostic tests, theoretical notes. There are not only the pre-requirements for subjects mathematics, but also materials to help students follow up the programs. We also developed several lessons. This activity consists of a number of pages, where each page has contents and leads to other pages, based on the student's progress. The teacher creates the choices and determines the next page that the student will see, based upon their knowledge. There is also an area of doubts, where the students can place all the mathematical doubts they have, and a teacher gives the answers or clues to help them in their work. MatActiva also offers an area where we can find some humour, curiosities, contests and games including mathematical contents to test the math skills, as well as links to pages about mathematical contents that could be useful for the study. Since ISCAP receives ERASMUS students and some of them attend mathematics, we developed some materials in English, so they can also use MatActiva. The main objectives of our project are not only to bring success in the subjects of mathematics, but also to motivate the students, encourage them to overcome theirs difficulties through an auto-study giving them more confidence and improve their relationship with the mathematics as well as the communication between students and teachers and among students.

Matemática activa - moodle

Esta sessão prática tem como objectivo explorar algumas funcionalidades da plataforma Moodle, familiarizar os formandos com a sua utilização, mostrando as suas potencialidades na elaboração de recursos educativos e a sua aplicação no processo de ensino/aprendizagem, incentivando a produção de materiais de apoio ao ensino da Matemática. Desta forma, os formandos poderão acrescentar à sua disciplina on-line uma nova dimensão de interactividade e promover uma participação mais activa dos alunos Sugere-se que os formandos tragam alguns testes de avaliação ou fichas de trabalho que já tenham realizado, de preferência em formato digital, para que a sessão seja mais produtiva.

Geostatistical Mapping of Outfall Plume Dispersion Data gathered with an autonomous underwater vehicle

The main purpose of this study was to examine the applicability of geostatistical modeling to obtain valuable information for assessing the environmental impact of sewage outfall discharges. The data set used was obtained in a monitoring campaign to S. Jacinto outfall, located off the Portuguese west coast near Aveiro region, using an AUV. The Matheron’s classical estimator was used the compute the experimental semivariogram which was fitted to three theoretical models: spherical, exponential and gaussian. The cross-validation procedure suggested the best semivariogram model and ordinary kriging was used to obtain the predictions of salinity at unknown locations. The generated map shows clearly the plume dispersion in the studied area, indicating that the effluent does not reach the near by beaches. Our study suggests that an optimal design for the AUV sampling trajectory from a geostatistical prediction point of view, can help to compute more precise predictions and hence to quantify more accurately dilution. Moreover, since accurate measurements of plume’s dilution are rare, these studies might be very helpful in the future for validation of dispersion models.

The active mathematics project at ISCAP

This paper summarizes a project that is contributing to a change in the way of teaching and learning Mathematics. Mathematics is a subject of the Accounting and Administration course. In this subject we teach: Functions and Algebra. The aim is that the students understand the basic concepts and is able to apply them in other issues, when possible, establishing a bridge between the issues that they have studied and their application in Accounting. As from this year, the Accounting course falls under in Bologna Process. The teacher and the student roles have changed. The time for theoretical and practical classes has been reduced, so it was necessary to modify the way of teaching and learning. In the theoretical classes we use systems of multimedia projection to present the concepts, and in the practical classes we solve exercises. To supplement our theoretical and practical classes we have developed an active mathematics project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio Online (Online Support Project). In the last versions of Moodle, it is possible use the TeX language to create math questions. Using this tool we created a set of interactive materials. With the creation of this new project we wanted to take advantage already obtained results with the previous experiences, giving to the students opportunities to complement their study in Mathematics. One of the great objectives is to motivate students, encourage them to overcome theirs difficulties through an auto-study, giving them more confidence and the opportunity to seeing others perspectives of the mathematics subjects. In the MatActiva project the students have a big collection of information about the way of the subject works, which includes the objectives, the program, recommended bibliography, evaluation method and summaries. It works as material support for the practical and theoretical classes, the slides of the theoretical classes are available, the sheets with exercises for the students to do in the classroom and complementary exercises, as well as the exams of previous years. Students can also do diagnostic tests and evaluation tests online. Our approach is a reflexive one, based on the professional experience of the teachers that explore and incorporate new tools of Moodle with their students and coordinate the project MatActiva.

Richard Zimler e a auto-identificação: o papel do tradutor na construção da consciência do ser

A definição do ser baseia-se na memória da herança das gerações passadas. Quando se fala de herança cultural de um grupo étnico específico, a tradução do ser pode identificar-se com a continuação de tradições passadas, tendo em vista um futuro melhor. A psicologia da memória coletiva no processo de auto identificação está relacionada com a preservação de características etnológicas, sociológicas e antropológicas que apontam para as tradições do grupo. Baseada na análise da tradução de “O Último Cabalista de Lisboa”, cujo original foi escrito por Richard Zimler que é proposta para esta abordagem, tentar-se-á sublinhar a importância dos estudos da tradução para clarificar a necessidade de auto identificação baseada na memória e na expressão. A metáfora da tradução enquanto porta e do tradutor como uma ponte são conceitos chave no processo de tradução. Ambos podem ser a prova do papel fundamental do tradutor. A (in)visibilidade do tradutor, enquanto autor de uma obra de arte, será focada como uma característica ilustrativa que pode ser (ou não) reveladora da auto identificação, tanto do autor, como do tradutor enquanto autor. Será que o tradutor é a definição da auto identificação do autor? Será que a identificação da obra de arte é pertinente no contexto histórico-literário, na era contemporânea? Será que Richard Zimler é um bom exemplo da identificação de um grupo minoritário? Será que “The Last Cabbalist of Lisbon” é um retrato de tradições étnicas convertido em prosa? Será que a reação do público leitor e dos críticos é responsável pela imagem auto definida/auto definidora da identificação do autor e da obra de arte? Estes e outros aspetos relacionados serão abordados através de uma análise comparativa da tradução com o original, para ilustrar o princípio da necessidade da auto identificação baseada na identificação do grupo.

O modelo das demonstrações financeiras de acordo com o SNC

Neste trabalho, discutimos e analisamos as Demonstrações Financeiras (DF) elaboradas de acordo com a proposta do Sistema de Normalização Contabilística (SNC), apresentada pela Comissão de Normalização Contabilística (CNC), comparativamente com as DF preparadas de acordo com o Plano Oficial de Contabilidade (POC), em vigor em Portugal por imposição do Decreto-Lei n.º 410/89, de 21 de Novembro. Assim, marcamos separadamente os aspectos normativos que norteiam a execução dessas DF com referências comparativas entre elas, não com intuito de subjugar umas em detrimento de outras, mas de mostrar as suas diferenças em relação à essência, forma e finalidade. In this work, we discuss and analyze the Financial Reports (FR) made in accordance with the essay of Sistema de Normalização Contabilística (SNC) and presented by Comissão de Normalização Contabilística (CNC). In addition, we made a comparison with the FR prepared following the Plano Oficial de Contabilidade (POC) that is in use in Portugal by legal origin (Decreto-Lei n.º 410/89, de 21 de Novembro). Therefore, we emphasize the normative issues that drive FR construction with systematic comparisons between both. We do not aim to determine which one is the best normative, but to examine their differences related with essence, methods and goals.

Controlo de gestão nas instituições públicas de cuidados primários: estudo de caso

7º Congresso Nacional da Administração Pública: “Estado e Administração na Resposta à Crise” FIL, Lisboa, Portugal 10 e 11 de Novembro de 2009

An architecture for an effective usage of data mining in business intelligence systems

Business Intelligence (BI) is one emergent area of the Decision Support Systems (DSS) discipline. Over the last years, the evolution in this area has been considerable. Similarly, in the last years, there has been a huge growth and consolidation of the Data Mining (DM) field. DM is being used with success in BI systems, but a truly DM integration with BI is lacking. Therefore, a lack of an effective usage of DM in BI can be found in some BI systems. An architecture that pretends to conduct to an effective usage of DM in BI is presented.

The False cognates in enology and gastronomy: a study in english and spanish

This paper will focus on some aspects of translation based on blending distinct linguistic domains such as the vocabulary of Hotel Industry, of Enology and Gastronomy in Spanish by tertiary level students (2nd year) of the course of Hotel Management. Portuguese students, most of the times, rely on a L1 (Portuguese) general language, namely using false cognates in the above mentioned areas in the Spanish and English classes in, at a first sight helpful but misleading way, hoping to succeed by using the word that seems correct to the context, when there isn’t, because: •they choose a word suitable to the context in L2, but the choice of that word is often misleading, by relying in a false L1 reality that is going to adulterate reality in the L2 domain, •but it seems that the opposite is also true, and takes place too; The difficulty in making such type of distinctions is due to: •the lack of linguistic and lexical knowledge; • the need to study the cause of these chromaticisms, by: • being in touch with specific literature; . working, not only with their peers, but also with their language teacher to develop strategies to diminish and, if possible, to eradicate this type of linguistic and, mainly translation problem, that causes so many learning constraints.