Implementação da contabilidade analítica no Instituto Politécnico de Beja

A opção por uma gestão eficiente e eficaz é a resposta a dar à crescente racionalização de recursos que tem vindo a ser imposta às entidades públicas portuguesas e à qual não escapam as instituições que integram o sector do ensino superior. Assim sendo, estas entidades devem desenvolver e ao mesmo tempo, adoptar mecanismos que lhes permitam gerir recursos, quer os colocados à sua disposição, quer os gerados internamente, tendo em vista a sua optimização. Actualmente a prática da Contabilidade Analítica nas Instituições assume, cada vez mais, um papel dominante na análise e controlo dos custos, mas também dos proveitos e resultados por actividade. O objectivo da implementação deste Projecto, além de ser um desafio pessoal e Institucional, é uma obrigação legislativa, à qual pretendemos responder ao colocarmos em prática a Contabilidade Analítica, inserida no Plano Oficial de Contabilidade para o Sector Público - Sector da Educação, aprovado pela Portaria nº 794/2000, de 20 de Setembro. ABSTRACT: The choice of an efficient and effective management is the answer to the increasing rationalization of resources that have been imposed on portuguese public entities and of which the institutions from the higher education sector do not escape. Therefore, these entities must develop, and at the same time, adopt mechanisms that allow them to manage resources, both those placed at their disposal, and those that are internally generated, with an aim of optimization. Currently the practice of management accounting in the institutions assumes an increasingly a dominant role in the analysis and control of costs, but also in the income and earnings per activity. The purpose of implementing this project, besides being a personal and institutional challenge, is a legislative requirement that must be dealt with, by putting into practice the Management Accounting, inserted in the Official Accounting Plan for the Public Sector- Education Sector, approved by the Ordinance Nº 794/2000 of September 20.

Quality improvement of traditional dry fermented sausages based on innovative technological strategies

Dry fermented sausages are highly appreciated food specialties, mainly in Portugal and other southern European countries. Therefore, all research efforts aiming at improving the food quality and safety of traditional dry sausages are of interest, since they are likely to result in products with higher added value and quality standards most suited to the requirements and concerns of the modern consumers. Among those efforts, it may be highlighted the studies involving innovative processing parameters and technologies to overcome practical problems gathered in the meat industry, which are mostly associated with food quality and safety. Additionally, characterization of traditional dry sausages and rationalization of their processing are essential for further achievement of any official certification. Thus, this article attempts to point out some research lines of highest interest in meat science (and particularly to the broad variety of regional dry fermented sausages), towards to the valorisation of technological, nutritional and commercial features. In addition, it is here emphasized the importance for the continuous improvement of the quality and safety of meat products as a way to respond to the current concerns regarding its consumption and the general advices in reducing its daily intake.