Modelos de acompanhamento e controlo de natureza estratégica e o relato financeiro

Mestrado em Contabilidade Internacional

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

Catalan Policies and Experiences on Cooperative Repositories

The Centre de Supercomputació de Catalunya (CESCA) together with the Consorci de Biblioteques Universitàries de Catalunya (CBUC) started in 1999 a cooperative repository, named TDR, to file in digital format the full-text of the read thesis at the universities of our country to spread them worldwide in open access preserving the intellectual copyright of the authors. This became operational in 2001 and today it is a service fully consolidated not only among the Catalan universities, but also used by other Spanish universities. Since then, there are four additional cooperative repositories which have been created: RECERCAT, for research papers; RACO, for scientific, cultural and erudite Catalan magazines; PADICAT, for archiving Catalan web sites; and MDC, for Catalan digital collections of pictures, maps, posters, old magazines... These five repositories have some common characteristics: they are open access, that is, they are accessible on the internet for free; they mostly comply with the Open Archive Initiative interoperability protocol for facilitating the efficient dissemination of content; and they have been built in a cooperative manner so that it is easy to adopt common procedures and to share the repository developing and managing costs, it permits more visibility of the indexed documents throughout the search engines, and a better provision for long-term preservation can be made. In this paper we present the common policy established for the Catalan cooperative repositories, we describe the five of them briefly, and we comment on the results obtained of our 6-year experience since the first one became operational.

Patrimoni Digital de Catalunya, a year and a half experience

E-repositories are part of the e-science, and they are based on the e-infrastructure. The Centre de Supercomputació de Catalunya (CESCA) together with the Consorci de Biblioteques Universitàries de Catalunya (CBUC) started in 1999 a cooperative repository, named TDR, to file, in digital format, the full-text of the read thesis at the universities of our country in order to spread them worldwide in open access, while at the same time, preserving the intellectual copyright of the authors. Since then, four additional cooperative repositories have been created: RECERCAT for research papers; RACO for scientific, cultural and erudite Catalan magazines; MDC for Catalan digital collections of pictures, maps, posters and old magazines; and PADICAT for archiving Catalan digital web content; The main objective of the latter is to archive Catalan web sites. That is, PADICAT collects, processes and provides permanent access to the entire cultural, scientific and general output of Catalonia in digital format. The repository manager is the Biblioteca de Catalunya, as the institution responsible for compiling, processing and distributing the bibliographic heritage of Catalonia, while CESCA is the technology partner. On September 11th, 2006 the repository went into operation for the general public, with some thirty websites archived. After one year and a half, it has 2.720 captures of more than 1.000 websites. This includes 34 million files (HTML, images...) and two terabytes of data. The objective of this paper is to present PADICAT and our experience developing and managing it.We describe the repository briefly, we explain the technology used to implement it and we comment our experiences during its first year and a half.

O2 : Estudi d'accessibilitat del repositori documental de la UOC

Els repositoris de documents són una font important d'informació per a in­vestigadors, universitaris, docents, i per qualsevol persona que vulgui ac­cedir a informació contrastada sobre qualsevol temàtica. És important que aquesta informació sigui accessible a tothom, i gràcies a Internet s'ha trobat el mitjà vehicular perquè això sigui possible. Ara bé, un cop tenim el mitjà per arribar-­hi, cal que el destí, els programaris contenidors dels repositoris, també siguin accessibles. Amb aquest propòsit, aquest treball recull la informació recaptada de l'avaluació d'una mostra de pàgines del repositori de la UOC. Aquesta avaluació s'ha fet seguint les directrius marcades per la W3C (World Wide Web Consortium), mitjançant el seu grup de treball WAI (Web Accessibility Initiative) i amb la versió 2.0 del recull de directrius WCAG (Web Content Accessibility Guidelines).

Aplicación de un estudio de usabilidad en bibliotecas digitales : la Biblioteca Virtual de la UOC

The Open University of Catalonia (UOC) has conducted a study of operability of its user interfaces, creating for this purpose different work groups that have analyzed different casuistries. One of these groups focused on the study and analysis of the usability of the Virtual Library's website, with the objective of obtaining benefits for our users. As a result of this analysis, an important qualitative jump is occurring in the new implementation of the website of the UOC's Virtual Library, prioritizing the role of users from different points of view: ease of navigation, management of profiles and the services associated to these and the restructuring of the information architecture, with the final aim of facilitating access to the resources and the services offered from the Library, advocating in this way for their quality and improvement.

Importância da normalização contabilística na análise económica e financeira da empresa

O presente trabalho tem como objectivo demonstrar a importância da normalização contabilística para a análise da informação financeira, tendo em conta o meio envolvente em que, hoje, as empresas encontram-se inseridas. As mudanças que ocorreram na economia global levou a que as empresas passassem a adoptar novas formas de elaborar o reporte financeiro como forma de acompanhar essa evolução. A harmonização contabilística, surge neste contexto, como forma de reduzir as diferenças existentes no relato financeiro dos vários países. Nesse sentido o trabalho abordará as várias iniciativas que tem sido feitas em favor da harmonização/normalização contabilística e a sua relevância no contexto internacional e nacional bem como o caso de Cabo Verde, que recentemente aderiu ao processo da normalização. O caso prático baseia-se na transposição das demonstrações financeiras para o novo normativo em vigor e também na análise destas. A metodologia utilizada no trabalho baseia-se na revisão bibliográfica em livros, revistas, pela consulta de sites na Internet e legislação. The purpose of this paper is to demonstrate the importance of the accounting standard for the analysis of financial information, taking into account the environment in which, today, the companies are incorporated. The changes that occurred in the global economy have led companies to introduce new ways of preparing the financial reporting as a way to monitor these developments. The accounting harmonization, it is in this context as a way of reducing the differences existing in the financial reporting of the several countries. In this sense the work will address a variety of initiatives that have been made in favor of harmonization / normalization accounting and its relevance in the international and national context as well as the case of Cape Verde, who recently joined the process of standardization. The practical case is based in on the translation of financial statements for the new rules enforced and also in their analysis. The follows methodology used in the process is based on the literature review in books, magazines, by consulting Web sites and legislation

A IMPORTÃNCIA DA CONTABILIDADE AMBIENTAL NO CONTEXTO DAS EMPRESAS EM SÃO VICENTE

No mundo globalizado, com o desenvolvimento de novas tecnologias, novas formas de indústria e a escassez dos recursos, surge a necessidade de mudar o comportamento das entidades em relação à preservação do meio ambiente. É neste sentido que muitas entidades estão a adoptar a contabilidade ambiental nos seus relatórios, de forma a evidenciar os impactos que as suas acções provocam sobre o meio ambiente. O presente trabalho assenta-se principalmente na importância da contabilidade ambiental, na responsabilidade social e nos impactos que as actividades das empresas provocam ao meio ambiente. Neste sentido, apresentamos os conceitos de responsabilidade social e ambiental, e principalmente o conceito de contabilidade ambiental, onde fizemos a sua breve caracterização histórica, a sua importância, os seus objectivos e vantagens. Procuramos, de uma forma sintetizada, através dos relatórios de gestão disponibilizados nos Web sites de algumas empresas do País, saber qual o tratamento dado às questões de responsabilidade social e ambiental, e constatamos que muitas dessas empresas incluem nos seus relatórios acções relacionadas com a sociedade e o ambiente. Foi feito um estudo de caso na empresa de Produção, Transporte e Distribuição de Electricidade e Água, para ilustrar o tema de estudo. Fizemos uma análise nos documentos disponibilizados pela empresa de modo a saber qual a relevância dada às questões relacionadas com a contabilidade ambiental e qual o tratamento contabilístico dados as estas questões. Relativamente à metodologia utilizada durante a elaboração deste trabalho, baseámo-nos em revisões bibliográficas acerca do tema, em análises aos documentos da empresa e conversas tidas com alguns colaboradores da mesma. In this globalised world, with the development of new technologies, new types of industry and scarcity of resources, there is a need to change the behaviour of entities in what concerns protection of the environment. This is why many entities are including environmental accounting in their reports, in order to show the impact of their activity on the environment. This work is mainly focused on the importance of environmental accounting, the social responsibility and the impact on the environment caused by corporations’ activity. In this sense we begin with the introduction to the concept of social and environmental responsibility, with emphasis on environmental accounting, doing a brief historic characterization of it, its importance, objectives and advantages. In a synthetic way, going through the management reports shown on the websites of some enterprises in this country, we tried to learn how they deal with the matter of social and environmental responsibility, and we noticed that many of them include in their reports actions they take in the field of society and environment. To illustrate our theme, a case study was done in Electra, the electricity and water production and Distribution Company. We analysed documents made available by the company in order to know how they care about environmental accounting matters and how they treat them at the financial accounting level. Concerning the methodology used in performing this work, we based on reading bibliography about the theme, analyzing documents from that company and conversations with some of its workers.

Major Home Appliances,2008

If you haven’t been in the market for new appliances during the past several years, you’re going to be surprised at how innovative and energy-efficient appliances have become. You’ll find energy-smart appliance choices in almost all price ranges. Before heading to the local appliance retailer or “big-box” store, measure the space the new appliance will occupy to make sure it will fit—and that there’s enough room to fully open the door (or lid), as well as adequate clearances for ventilation, plumbing connections and other hookups. Then go to the appliance manufacturers’ Web sites to look at product information, and make a list of questions and “must-have” and “nice-to-have-but-not-essential” features.

Mètriques barrier walkthrough per a persones sordes

En aquest article es presenta un conjunt de mètriques manuals, les mètriques BAW, per avaluar l'accessibilitat web d'una pàgina dins d'un context específic i ofereix la possibilitat de quantificar el grau d'accessibilitat amb una fórmula.

Estándares para e-learning adaptativo y accesible

Currently there are many standards that deal with accessibility issues regarding users’ models, learning scenarios, interaction preferences, devices capabilities, metadata for specifying the delivery of any resource to meet users’ needs, and software accessibility and usability. It is difficult to understand the existing relationships between these standards, as each one represents a different viewpoint and thus has its own sets of goals and scope. This paper gives an overview on existing standards addressing accessibility, usability and adaptation issues in e-learning, and discusses their application to cope with the objectives of the A2UN@ project, which focuses on attending the accessibility and adaptation needs for ALL in Higher Education

Ajuntaments a Internet: anàlisi a les comarques de Girona 2001-2006

Anàlisi, avaluació i estat de la qüestió de les pàgines web dels ajuntaments de les comarques de Girona. L'article realitza una anàlisi exhaustiva dels continguts, la gestió i el disseny dels 154 ajuntaments virtuals de la demarcació gironina, a gener de 2006. Partint de la revisió d'un article anterior dels mateixos autors (Ítem, 2001) es traça la comparativa a cinc anys vista i es reflexiona sobre les tendències identificades, així com sobre els reptes de futur.

L'avaluació de webs d'ajuntament: presentació d'una eina d'anàlisi i estat de la qüestió a les comarques de Girona

Anàlisi dels continguts i de la gestió dels lloc web dels ajuntaments de les comarques de Girona. Els ajuntaments catalans s'estan fent visibles a Internet, amb l'oferta de serveis que els són propis. L'estudi té una doble vessant. D'una banda, s'ha confeccionatuna taula d'avaluació per a llocs web d'ajuntament, extrapolable a d'altres anàlisis, que es basa en les possibilitats de gestió de la web i l'interès que té per als ciutadans. De l'altra, es presenta l'estat de la qüestió a la província de Girona a 1 de gener de 2001. L'estudi destaca greus deficiències, com la falta de interactivitat amb els ciutadans, la manca d'un bon sistema de recuperació i difusió de les pàgines web i la gairebé inexistència d'ús dels llenguatges d'autodescripció estàndards. Finalment, l'article conclou amb un seguit de propostes que poden tenir presents els responsables dels ajuntaments electrònics per millorar-los.

Evolución y tendencias en la interacción persona-ordenador

La autora resume en este artículo los diversos hitos en la historia de la interacción persona-ordenador, desde sus inicios a la etapa actual, en base a tres factores: la creatividad humana, la evolución de a tecnología y el uso de los ordenadores. En la etapa actual (a partir de 1989) el artículo analiza la influencia del entorno www y de la computación ubicua, nuevo paradigma computacional de gran impacto en la interacción persona¿ordenador. Finalmente presenta algunas tendencias que empiezan a configurar la interfaz post¿WIMP

Cómo realizar tests de usabilidad con personas ciegas

Se presentan una serie de recomendaciones prácticas para realizar tests de usabilidad con personas ciegas. Tanto la planificación, como la ejecución y el análisis posterior son comentados en detalle para aconsejar un conjunto de buenas prácticas. El artículo finaliza con algunas reflexiones críticas sobre la pretendida discapacidad de los usuarios ciegos.