O RECONHECIMENTO DOS ATIVOS FIXOS TANGÍVEIS NO POCAL E NAS NICSP DO IPSASB: O CASO DOS MUNICÍPIOS PORTUGUESES

Este trabalho tem por objetivos analisar o disposto no POCAL (1999) e na NICSP nº 17 do IPSASB (2006b) quanto ao reconhecimento dos ativos fixos tangíveis (AFT) e das suas depreciações, bem como verificar se poderão existir problemas inerentes ao reconhecimento dos AFT em Portugal, que justifiquem a implementação das NICSP. Do estudo efetuado, concluímos que o POCAL (1999), ao contrário das NICSP do IPSASB, não apresenta os critérios de reconhecimento dos AFT. Além disso, constatamos que, para além do processo de inventariação ainda não se encontrar concluído para certos municípios, evidenciando dificuldades na sua execução, as contas dos municípios não mencionam os critérios aplicados para o reconhecimento dos seus AFT, o que afeta a comparabilidade da informação financeira entre diferentes entidades. Perante este facto, a solução passará pela criação de um novo Sistema de Normalização Contabilística Público (SNCP), assente nas NICSP do IPSASB, que garanta comparabilidade da informação.

Metodologia de Suporte à Utilização de Sistemas Interativos

Interactive systems users still face several challenge. Besides current improvements in usability and intuitiveness users have to adapt to the systems proposed to satisfy their needs. For instance, they must learn how to achieve tasks, how to interact with the system, etc. This paper proposes a methodology to improve this situation supporting the use of interactive systems by users. To achieve this goal the approach is based on enriched task models and picture-driven computing. An example based on a text editor illustrates the approach.

A Methodology for GUI Layer Redefinition Through Virtualization and Computer Vision

Nowadays despite improvements in usability and intuitiveness users have to adapt to the proposed systems to satisfy their needs. For instance, they must learn how to achieve tasks, how to interact with the system, and fulfill system's specifications. This paper proposes an approach to improve this situation enabling graphical user interface redefinition through virtualization and computer vision with the aim of increasing the system's usability. To achieve this goal the approach is based on enriched task models, virtualization and picture-driven computing.

Cuadro de mando integral en empresas portuguesas: variables contextuales e internas

Este artículo tiene como objetivo analizar la relación entre un conjunto de variables contextuales e internas y la adopción del Cuadro de Mando Integral (CMI) en las empresas privadas portuguesas. Como medio básico para la recolección de los datos se ha realizado una encuesta postal a través del envío de un cuestionario a 549 empresas privadas portuguesas, con una tasa de respuesta del 28,2%. Los resultados obtenidos indican que existe una asociación positiva entre la implementación del CMI y el grado de diversidad de los bienes y servicios de la organización; la propiedad de grupos extranjeros; y el tamaño organizacional.

O reconhecimento dos heritage assets: do POCAL às NICSP

Este trabalho tem por objetivos analisar o disposto no POCAL (1999) e na NICSP nº 17 do IPSASB (2006c) quanto ao reconhecimento dos heritage assets. Do estudo efetuado, concluímos que o POCAL (1999), não apresenta os requisitos para o reconhecimento dos ativos, e mais especificamente dos heritage assets; todavia, consagra uma conta específica para o reconhecimento deste tipo de ativos. A NICSP nº 17 (IPSASB, 2006c), por sua vez, não obriga ao reconhecimento deste tipo de ativos mas refere que, se a entidade os reconhecer, deve observar os requisitos para o reconhecimento dos ativos fixos tangíveis mencionados nessa norma.

Componentes e implicações do empreendedorismo numa óptica de turismo

O conceito de empreendedorismo tem vindo, progressivamente, a ganhar espaço na comunidade académica como campo de estudo (de aplicação global, muito ligado à criação de riqueza, independência e realização pessoal (Miner, 1997)) sendo que, no entanto, as interpretações em seu redor continuem fragmentadas e sem que haja uma definição universal. O trabalho de reflexão, aqui proposto, procura reunir e apresentar os principais aspectos inerentes ao empreendedorismo bem como dissecar o seu processo através de um quadro denominado 4-P framework: pioneer (pioneiro, no qual o empreendedor é um inovador ou campeão da inovação), perspective (perspectiva, denotando o espírito empreendedor), practice (prática, como símbolo das actividades empreendedoras) e performance (desempenho, indicando o outcome ou resultado das acções e actividades empreendedoras). O estudo tem, como propósito, proporcionar uma melhor compreensão no que concerne à essência do empreendedorismo: fundamentos teóricos e implicações práticas (Ma & Tan, 2006) numa óptica de turismo. O empreendedorismo é tido como uma força central do desenvolvimento económico, na medida em que serve de veículo para a inovação e mudança. Sendo o turismo um dos sectores económicos em que o grau de envolvimento é necessário para o seu sucesso, a diversificação de produtos e serviços turísticos torna-se uma exigência capaz de conduzir ao aumento da procura de novos tipos de necessidades em turismo incluindo, também, oportunidades para um turismo mais sustentável (Lordkipanidze, Brezet & Backman, 2005). No que toca à metodologia aqui utilizada, trata-se de um artigo conceptual, com revisão de literatura que reúna os componentes principais do empreendedorismo e suas implicações numa perspectiva turística e modelo conceptual da natureza dinâmica do Triggering Process e inovação.

Profiling consumer behaviour in cross-border tourism destinations

Tourism is a phenomenon that moves millions of people around the world, taking as a major driver of the global economy. Such relevance is reflected in the proliferation of studies in the overall area known as tourism, under various perspectives and backgrounds. In the light of such multitude of insights our study aims at gaining a deeper understanding of customer profiling and behavior in cross-border tourism destinations. Previous studies conducted in such contexts suggest that cross-border regions (CBRs) are an attractive and desirable idea, yet requiring further theoretical and empirical research. The new configuration of many CBRs calls for a debate on issues concerning its development, raising up important dimensions, such as, organization and planning of common tourism destinations. There is still a gap in the understanding of destination management in CBRs and the customer profile and motivations. Overall this research aims at attaining a deeper understanding of the profile and behavior of consumers in tourism settings, addressing the predisposition for the destination. The study addresses the following research question: “What factors influence customer behavior and attitudes in a CBRs tourism destination?” To address our question we will take an interdisciplinary perspective bringing together inputs from marketing, tourism and local economics. When addressing consumer behavior in tourism previous studies considered the following constructs: involvement, place attachment, satisfaction and destination loyalty. In order to establish the causal relationships in our theoretical model, we intend to develop a predominant quantitative design, yet we plan to conduct exploratory interviews. In the analysis and discussion of results, we intend to use Structural Equation Modeling. It will further allow understanding how the constructs in the research model relate to each other in the specified context. Results are also expected to have managerial implications. Consequently our results may assist decision makers in developing their local policies.

Destinos turísticos transfronteiriços: uma abordagem ao consumidor

Tourism activities are among the most relevant drivers for economical growth and development in various economies. Every year, competition increases tourist destinations (Farhangmehr & Simões, 1999), making it an increasingly complex and geographically diverse range of activities (Pearce, 1991).Such relevance is reflected in the proliferation of studies in the overall area known as tourism, under various perspectives and backgrounds. Previous studies conducted in such contexts suggest that cross-border regions are an attractive and desirable idea, yet requiring further theoretical and empirical research (Studzieniecki & Mazurek, 2007). The new configuration of many cross-border regions calls for a debate on issues concerning its development, raising up important dimensions, such as, organization and planning of common tourism destinations. In particular, there is still a gap in the understanding of destination management in cross-border regions and the customer profile and motivations. Overall this research aims at attaining a deeper understanding of the profile and behavior of consumers in tourism settings, addressing the predisposition for the destination. To address our question we will take an interdisciplinary perspective bringing together inputs from areas, such as, marketing, tourism and local/regional economics. We developed a theoretical model entailing the following constructs: involvement, place attachment, destination satisfaction and loyalty. We then establish potential the relationships among these variables. We suggest that involvement has a positive and direct effect in the two dimensions of place attachment, as well as indirectly, through the construct of satisfaction. Additionally, satisfaction has a direct effect on destination loyalty. Implications for future research are presented.

Consumer behavior and profile in cross border tourism destinations

Tourism is a phenomenon that moves millions of people around the world, taking as a major driver of the global economy. Such relevance is reflected in the proliferation of studies in the overall area known as tourism, under various perspectives and backgrounds. In the light of such multitude of insights our study aims at gaining a deeper understanding of customer profiling and behavior in cross-border tourism destinations. Previous studies conducted in such contexts suggest that cross-border regions (CBRs) are an attractive and desirable idea, yet requiring further theoretical and empirical research. The new configuration of many CBRs calls for a debate on issues concerning its development, raising up important dimensions, such as, organization and planning of common tourism destinations. There is still a gap in the understanding of destination management in CBRs and the customer profile and motivations. Overall this research aims at attaining a deeper understanding of the profile and behavior of consumers in tourism settings, addressing the predisposition for the destination. The study addresses the following research question: “What factors influence customer behavior and attitudes in a CBRs tourism destination?” To address our question we will take an interdisciplinary perspective bringing together inputs from marketing, tourism and local economics. When addressing consumer behavior in tourism previous studies considered the following constructs: involvement, place attachment, satisfaction and destination loyalty. In order to establish the causal relationships in our theoretical model, we intend to develop a predominant quantitative design, yet we plan to conduct exploratory interviews. In the analysis and discussion of results, we intend to use Structural Equation Modeling. It will further allow understanding how the constructs in the research model relate to each other in the specified context. Results are also expected to have managerial implications. Consequently our results may assist decision makers in developing their local policies.

O reconhecimento dos ativos fixos tangíveis dos municípios portugueses: do POCAL às NICSP do IPSASB

Este trabalho tem por objetivos analisar o disposto no POCAL (1999) e na NICSP nº 17 do IPSASB (2006b) quanto ao reconhecimento dos ativos fixos tangíveis (AFT), bem como verificar se poderão existir problemas inerentes ao reconhecimento dos AFT em Portugal, que justifiquem a implementação das NICSP. Do estudo efetuado, concluímos que o POCAL (1999), ao contrário das NICSP do IPSASB, não apresenta os critérios de reconhecimento dos AFT. Além disso, constatamos que, para além do processo de inventariação ainda não se encontrar concluído para certos municípios, evidenciando dificuldades na sua execução, as contas dos municípios não mencionam os critérios aplicados para o reconhecimento dos seus AFT, o que afeta a comparabilidade da informação financeira entre diferentes entidades. Perante este facto, a solução passará pela adoção de um novo Sistema de Normalização Contabilística aplicável à Administração Pública (SNC-AP), assente nas NICSP do IPSASB, que garanta comparabilidade da informação.

O reconhecimento dos ativos fixos tangíveis dos municípios portugueses: do POCAL às NICSP do IPSASB

Este trabalho tem por objetivos analisar o disposto no POCAL (1999) e na NICSP nº 17 do IPSASB (2006b) quanto ao reconhecimento dos ativos fixos tangíveis (AFT), bem como verificar se poderão existir problemas inerentes ao reconhecimento dos AFT em Portugal, que justifiquem a implementação das NICSP. Do estudo efetuado, concluímos que o POCAL (1999), ao contrário das NICSP do IPSASB, não apresenta os critérios de reconhecimento dos AFT. Além disso, constatamos que, para além do processo de inventariação ainda não se encontrar concluído para certos municípios, evidenciando dificuldades na sua execução, as contas dos municípios não mencionam os critérios aplicados para o reconhecimento dos seus AFT, o que afeta a comparabilidade da informação financeira entre diferentes entidades. Perante este facto, a solução passará pela adoção de um novo Sistema de Normalização Contabilística aplicável à Administração Pública (SNC-AP), assente nas NICSP do IPSASB, que garanta comparabilidade da informação.

Adopcion del cuadro de mando integral en organizaciones portuguesas: factores relativos a los sistemas de informacion y gestion

Este artículo tiene como objetivo identificar y analizar un conjunto de variables relativas a los sistemas de información y gestión que pueden potencialmente influir en la implementación, en organizaciones públicas y privadas portuguesas, del sistema de gestión estratégica designado Cuadro de Mando Integral (CMI). Se ha definido un conjunto de hipótesis de investigación y para comprobar empíricamente las hipótesis formuladas hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas y 549 organizaciones privadas portuguesas, con una tasa de respuesta total del 31,3%. Los resultados han permitido obtener evidencia empírica que confirma la asociación entre la implementación del CMI: y la importancia atribuida a medidas no financieras; y la vinculación a un sistema de incentivos y recompensas; y la existencia de un proceso presupuestario.

Automation & control remote laboratory: evaluating a cooperative methodology

This paper presents a study carried out in order to evaluate the students' perception in the development and use of remote Control and Automation education kits developed by two Universities. Three projects, based on real world environments, were implemented, being local and remotely operated. Students implemented the kits using the theoretical and practical knowledge, being the teachers a catalyst in the learning process. When kits were operational, end-user students got acquainted to the kits in the course curricula units. It is the author's believe that successful results were achieved not only in the learning progress on the Automation and Control fields (hard skills) but also on the development of the students soft skills, leading to encouraging and rewarding goals, motivating their future decisions and promoting synergies in their work. The design of learning experimental kits by students, under teacher supervision, for future use in course curricula by enduser students is an advantageous and rewarding experience.

An Electromagnetic Tracker System for the design of a dental superstructure

Nowadays, different techniques are available for manufacturing full-arch implant-supported prosthesis, many of them based on an impression procedure. Nevertheless, the long-term success of the prosthesis is highly influenced by the accuracy during such process, being affected by factors such as the impression material, implant position, angulation and depth. This paper investigates the feasibility of a 3D electromagnetic motion tracking system as an acquisition method for modeling such prosthesis. To this extent, we propose an implant acquisition method at the patient mouth, using a specific prototyped tool coupled with a tracker sensor, and a set of calibration procedures (for distortion correction and tool calibration), that ultimately obtains combined measurements of the implant’s position and angulation, and eliminating the use of any impression material. However, in the particular case of the evaluated tracking system, the order of magnitude of the obtained errors invalidates its use for this specific application.

Money laundering and virtual money: the bitcoin example

Money laundering operations faced multiple changes and become more complex, in line with financial innovation. Often, regulation does not follow that innovation, giving opportunity to take advantage of thes e gaps in less lawful activities. The bitcoin is a virtual currency that has grown significantly, both in value and in volume of transactions, in recent years. The dimension of the phenomenon led to an increasing surveillance from the financial supervisors . We search for evidence of the relationship between money laundering and transactions carried out in bitcoins, the most popular virtual currency at the moment. We analyse the official publications relating the two themes, academic research and the notori ety within the international media. The attitudes toward the bitcoin are diverse, but all share concerns about its future impact. Some sparse evidence indicates that bitcoin may be an opportunity for money laundering, however more data is required.