O planejamento econômico no Brasil: considerações críticas

In the past thirty years, a series of plans have been developed by successive Brazilian governments in a continuing effort to maximize the nation's resources for economic and social growth. This planning history has been quantitatively rich but qualitatively poor. The disjunction has stimulated Professor Mello e Souza to address himself to the problem of national planning and to offer some criticisms of Brazilian planning experience. Though political instability has obviously been a factor promoting discontinuity, his criticisms are aimed at the attitudes and strategic concepts which have sought to link planning to national goals and administration. He criticizes the fascination with techniques and plans to the exclusion of proper diagnosis of the socio-political reality, developing instruments to coordinate and carry out objectives, and creating an administrative structure centralized enough to make national decisions and decentralized enough to perform on the basis of those decisions. Thus, fixed, quantified objectives abound while the problem of functioning mechanisms for the coordinated, rational use of resources has been left unattended. Although his interest and criticism are focused on the process and experience of national planning, he recognized variation in the level and results of Brazilian planning. National plans have failed due to faulty conception of the function of planning. Sectorial plans, save in the sector of the petroleum industry under government responsibility, ha e not succeeded in overcoming the problems of formulation and execution thereby repeating old technical errors. Planning for the private sector has a somewhat brighter history due to the use of Grupos Executivos which has enabled the planning process to transcend the formalism and tradition-bound attitudes of the regular bureaucracy. Regional planning offers two relatively successful experiences, Sudene and the strategy of the regionally oriented autarchy. Thus, planning history in Brazil is not entirely black but a certain shade of grey. The major part of the article, however, is devoted to a descriptive analysis of the national planning experience. The plans included in this analysis are: The Works and Equipment Plan (POE); The Health, Food, Transportation and Energy Plan (Salte); The Program of Goals; The Trienal Plan of Economic and Social Development; and the Plan of Governmental Economic Action (Paeg). Using these five plans for his historical experience the author sets out a series of errors of formulation and execution by which he analyzes that experience. With respect to formulation, he speaks of a lack of elaboration of programs and projects, of coordination among diverse goals, and of provision of qualified staff and techniques. He mentions the absence of the definition of resources necessary to the financing of the plan and the inadequate quantification of sectorial and national goals due to the lack of reliable statistical information. Finally, he notes the failure to coordinate the annual budget with the multi-year plans. He sees the problems of execution as beginning in the absence of coordination between the various sectors of the public administration, the failure to develop an operative system of decentralization, the absence of any system of financial and fiscal control over execution, the difficulties imposed by the system of public accounting, and the absence of an adequate program of allocation for the liberation of resources. He ends by pointing to the failure to develop and use an integrated system of political economic tools in a mode compatible with the objective of the plans. The body of the article analyzes national planning experience in Brazil using these lists of errors as rough model of criticism. Several conclusions emerge from this analysis with regard to planning in Brazil and in developing countries, in general. Plans have generally been of little avail in Brazil because of the lack of a continuous, bureaucratized (in the Weberian sense) planning organization set in an instrumentally suitable administrative structure and based on thorough diagnoses of socio-economic conditions and problems. Plans have become the justification for planning. Planning has come to be conceived as a rational method of orienting the process of decisions through the establishment of a precise and quantified relation between means and ends. But this conception has led to a planning history rimmed with frustration, and failure, because of its rigidity in the face of flexible and changing reality. Rather, he suggests a conception of planning which understands it "as a rational process of formulating decisions about the policy, economy, and society whose only demand is that of managing the instrumentarium in a harmonious and integrated form in order to reach explicit, but not quantified ends". He calls this "planning without plans": the establishment of broad-scale tendencies through diagnosis whose implementation is carried out through an adjustable, coherent instrumentarium of political-economic tools. Administration according to a plan of multiple, integrated goals is a sound procedure if the nation's administrative machinery contains the technical development needed to control the multiple variables linked to any situation of socio-economic change. Brazil does not possess this level of refinement and any strategy of planning relevant to its problems must recognize this. The reforms which have been attempted fail to make this recognition as is true of the conception of planning informing the Brazilian experience. Therefore, unworkable plans, ill-diagnosed with little or no supportive instrumentarium or flexibility have been Brazil's legacy. This legacy seems likely to continue until the conception of planning comes to live in the reality of Brazil.

The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

Os modelos das demonstrações financeiras

Orientador: Doutor, José Manuel Veiga Pereira

A NCRF 22 – Contabilização dos subsídios do governo e implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada pelo Doutor José de Campos Amorim

Accounting logic and new professional in healthcare: a case study

The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.

Estágio profissional: Câmara Municipal da Trofa

Relatório de Estágio apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientador: Rodrigo Mário Oliveira Carvalho, Dr. Coorientador: Vicente António Fernandes Seixas, Dr.

Identity – towards a conceptualization

The development of economical relations increases the interaction between organizations and stakeholders. It is no more acceptable to manage an organization under a transactional perspective where suppliers had a fundamental role. Nowadays organizations are being managed under a relational perspective where relations and relationship management in general have consequences in identity management (Hakansson e Snehota, 1989, 1995). A correct perception and management of identity is necessary to achieve distinctiveness in the competitive environment. This way, identity is influenced by relations with stakeholders in general and particularly with competitors. The ICIG concept states that identity is related with the values of the organization and it helps creating distinctiveness in the competitive environment (Van Riel, Balmer, 1997); Baker and Balmer (1997) state that identity is what the organization is; Suvatjis and de Chernatony (2005) refer that expressing identity is a dynamic process that evolves the use of a management model to face context changes; Kapferer (1991) states that brand identity is the project, the self conception of the brand. After reviewing and confronting literature under the plethora of identities’ concepts and perspectives (He, Balmer, 2007) one can’t find an integrative answer with all the elements that contribute to identity of organizations. The authors are strongly interested to contribute to the elimination of this limitation and to answer to strategic management needs. In a marketing context one can find: - the corporate identity approach that is focused in the distinctive attributes of an organization (Abratt, Balmer, Marwick e Fill, Stuart, Balmer and Gray, Alessandri, Suvatjis and de Chernatony) - the brand identity approach (related with the application of corporate identity studies to brands) - Kapferer, Semprini, Aaker, de Chernatony). Kapferer (1991), one of the most prolific authors in this field was the first author to integrate identity in a brand concept. In his view, identity is an emission concept. This idea is shared also by Aaker (1996). Yet, identity has to be managed in a competitive environment which is constantly changing. After reviewing and confronting literature, authors select concepts that are generally accepted by the investigators in order to design a model to analyze and manage identity: - corporate identity models: personality, image/reputation, culture, philosophy, mission, strategy, structure, communication - some of these concepts derive from identity models and others from identity management models; - brand identity models – Kapferer (1991, 2008) identity prism, witch is basis of literature in this field: culture, physical facet, personality, relationship (between brand and consumer), reflected consumer, consumers` self-concept. After discussion authors decide to include other concept in line with other authors` view: country of origin (Aaker, 1996). A discussion eliminates the twin concepts and the final selection is as follows: personality, image/reputation, culture (including philosophy and mission), strategy, structure, communication, culture, physical facet, relationship (between brand and consumer), reflected consumer, consumers` self-concept and according to authors` reflections “relationships” deriving from competitors` actions in competitive environment. Competitors’ actions and decisions have a stronger influence in the organizations` positioning than any other stakeholder as stated before. This is a work in progress towards a new model in identity analysis and management so an exploratory study will follow inquiring experts on identity in order to evaluate these concepts and correct the theoretical perspectives.

Principles of communication and negotiation

In this chapter we outline the fundamentals of communication and negotiation in a group of people. Being aware of these generic principals greatly contributes to improve the effectiveness and the outcome of the meetings that MUTW students will be engaged in.

Working in and on groups: an illustration of the principles of exploratory practice in an esp classroom

Neste artigo, descrevo e analiso uma actividade de trabalho em grupo desenvolvida para uma aula da disciplina de Língua Inglesa VI das turmas do 3º ano do Curso de Línguas e Secretariado do Instituto Superior de Contabilidade e Administração do Porto (ISCAP). No enquadramento teórico, abordam-se questões relacionadas com o trabalho em grupo numa aula de língua estrangeira, nomeadamente a dimensão social da sala de aula em geral e da interacção aluno-aluno em particular. Apresentam-se então os princípios da Exploratory Practice, com ênfase na possibilidade preconizada por esta abordagem de se poder transformar uma actividade de reflexão e discussão sobre o processo de ensino/aprendizagem numa unidade pedagógica. Segue-se a apresentação da proposta didáctica, respectivo plano de aula e alguns exemplos dos textos produzidos pelos alunos. O artigo termina com a apresentação de alguns comentários críticos, realçando-se a contribuição da Exploratory Practice para o desenvolvimento de uma maior consciencialização por parte dos alunos do seu processo de aprendizagem.

Reorganização do controlo postural do tronco e a sua influência na distribuição de carga na posição ortostática em indivíduos com Acidente Vascular Encefálico

Introdução: O Acidente Vascular Encefálico (AVE) consiste numa das primeiras causas de mortalidade e morbilidade em Portugal. Esta lesão do Sistema Nervoso Central (SNC) desencadeia alterações ao nível do controlo postural (CP), que interferem com a recuperação funcional dos indivíduos. Objetivo: Deste modo, torna-se premente descrever as alterações do CP do tronco através da análise dos alinhamentos dos segmentos corporais do tronco no grupo de indivíduos selecionados, face à aplicação de um programa de intervenção baseado nos princípios do Conceito de Bobath. Metodologia: Estudo de série de casos, em seis indivíduos com alterações neuromotoras decorrentes de AVE, os quais foram avaliados antes e após o plano de intervenção segundo a abordagem baseada nos princípios do Conceito de Bobath, através do registo observacional, da Classificação Internacional de Funcionalidade Incapacidade e Saúde (CIF), da utilização do Software de Avaliação Postural (SAPO) e da Plataforma de Pressões da Emed (PPE), modelo AT. Os dados recolhidos foram trabalhados em função do valor médio através do software Excel. Resultados: A análise do SAPO, na posição ortostática observam-se mudanças quer na vista posterior quer nas laterais, indicando uma maior simetria entre hemitroncos, e mudanças nos alinhamentos verticais indicando uma maior aproximação dos 180º. Na PPE observam-se os valores da área plantar, da pressão plantar média e do centro de pressão, tendem globalmente a uma maior semelhança e simetria. Quanto à CIF também se verificou uma diminuição da restrição na participação e limitação na atividade. Conclusão: A intervenção baseada no processo de raciocínio clínico aparenta introduzir os estímulos necessários à reorganização funcional do SNC lesado, produzindo melhorias ao nível dos alinhamentos dos segmentos corporais e desta forma melhorar a atividade muscular.

Studying the development of an online course on Curriculum : implications for the students' workload in light of the Bologna principles

ECER 2014 "The Past, the Present and Future of Educational Research in Europe" will take place at the University of Porto from 1 - 5 September 2014.

Divulgação de informação sobre instrumentos derivados: evidência empírica nas empresas do PSI 20

Mestrado em Contabilidade

Adoção da NCRF 17 nas maiores empresas do sector agrícola em Portugal

Mestrado em Contabilidade