The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Automated image analysis of lung branching morphogenesis from microscopic images of fetal rat explants

Background: Regulating mechanisms of branching morphogenesis of fetal lung rat explants have been an essential tool for molecular research. This work presents a new methodology to accurately quantify the epithelial, outer contour and peripheral airway buds of lung explants during cellular development from microscopic images. Methods: The outer contour was defined using an adaptive and multi-scale threshold algorithm whose level was automatically calculated based on an entropy maximization criterion. The inner lung epithelial was defined by a clustering procedure that groups small image regions according to the minimum description length principle and local statistical properties. Finally, the number of peripheral buds were counted as the skeleton branched ends from a skeletonized image of the lung inner epithelial. Results: The time for lung branching morphometric analysis was reduced in 98% in contrast to the manual method. Best results were obtained in the first two days of cellular development, with lesser standard deviations. Non-significant differences were found between the automatic and manual results in all culture days. Conclusions: The proposed method introduces a series of advantages related to its intuitive use and accuracy, making the technique suitable to images with different lightning characteristics and allowing a reliable comparison between different researchers.

Automated image analysis of lung branching morphogenesis

Regulating mechanisms of branchingmorphogenesis of fetal lung rat explants have been an essential tool formolecular research.This work presents a new methodology to accurately quantify the epithelial, outer contour, and peripheral airway buds of lung explants during cellular development frommicroscopic images. Methods.Theouter contour was defined using an adaptive and multiscale threshold algorithm whose level was automatically calculated based on an entropy maximization criterion. The inner lung epithelium was defined by a clustering procedure that groups small image regions according to the minimum description length principle and local statistical properties. Finally, the number of peripheral buds was counted as the skeleton branched ends from a skeletonized image of the lung inner epithelia. Results. The time for lung branching morphometric analysis was reduced in 98% in contrast to themanualmethod. Best results were obtained in the first two days of cellular development, with lesser standard deviations. Nonsignificant differences were found between the automatic and manual results in all culture days. Conclusions. The proposed method introduces a series of advantages related to its intuitive use and accuracy, making the technique suitable to images with different lighting characteristics and allowing a reliable comparison between different researchers.

Preliminary clinical trial in percutaneous nephrolithotomy using a real-time navigation system for percutaneous kidney access

Background: Precise needle puncture of renal calyces is a challenging and essential step for successful percutaneous nephrolithotomy. This work tests and evaluates, through a clinical trial, a real-time navigation system to plan and guide percutaneous kidney puncture. Methods: A novel system, entitled i3DPuncture, was developed to aid surgeons in establishing the desired puncture site and the best virtual puncture trajectory, by gathering and processing data from a tracked needle with optical passive markers. In order to navigate and superimpose the needle to a preoperative volume, the patient, 3D image data and tracker system were previously registered intraoperatively using seven points that were strategically chosen based on rigid bone structures and nearby kidney area. In addition, relevant anatomical structures for surgical navigation were automatically segmented using a multi-organ segmentation algorithm that clusters volumes based on statistical properties and minimum description length criterion. For each cluster, a rendering transfer function enhanced the visualization of different organs and surrounding tissues. Results: One puncture attempt was sufficient to achieve a successful kidney puncture. The puncture took 265 seconds, and 32 seconds were necessary to plan the puncture trajectory. The virtual puncture path was followed correctively until the needle tip reached the desired kidney calyceal. Conclusions: This new solution provided spatial information regarding the needle inside the body and the possibility to visualize surrounding organs. It may offer a promising and innovative solution for percutaneous punctures.

COGNITIVE LEGITIMACY, RESOURCE ACCESS, AND ORGANIZATIONAL OUTCOMES

Previous research has demonstrated the importance of developing legitimacy initiatives in order to create new business opportunities, satisfy shareholders, and obtain access to resources. Within this framework, cognitive legitimacy plays a key role. Through a case study of six Spanish public universities, the authors measure the relationship between cognitive legitimacy, access to resources, and organizational results. The results support the assertion that organizations with more cognitive legitimacy have greater access to resources and improved their results. This study contributes with muchneeded empirical research on cognitive legitimacy and demonstrates its usefulness as an explanative factor of organizational success.

A perceção dos chefs sobre o conceito de alimentação saudável e sua influência no bem-estar das pessoas : um estudo exploratório

As artes culinárias, os seus intervenientes e a envolvente associada às mesmas, assumem hoje um interesse crescente por parte dos consumidores, podendo funcionar como uma ferramenta de educação, tornando os consumidores mais recetivos à influência da alimentação na saúde. Por outro lado, o entretenimento direcionado para alimentação poderá conduzir o consumidor a um desvio das suas práticas alimentares saudáveis, envolvendo os espetadores numa fantasia e glamour, de cenários encenados que parecem reais em particular para pessoas sem qualificações em artes culinárias. Esta investigação pretende aferir a perceção dos Chefs sobre o conceito de alimentação saudável e a sua influência no bem-estar das pessoas na região da grande Lisboa. Metodologicamente, realizaram-se entrevistas a Chefs, privilegiando o método qualitativo. A informação recolhida foi tratada recorrendo-se à análise de conteúdo, utilizando-se o software QSR Nvivo 10®. As entrevistas seguiram um guião pré-estabelecido, incidindo sobre os seguintes temas: i) hábitos alimentares dos Chefs em casa; ii) perceção sobre alimentação saudável; iii) práticas em contexto de trabalho. Os Chefs percecionaram corretamente o conceito de alimentação saudável e associaram o bem-estar como o principal benefício associado à sua prática. Porém, nos seus locais de trabalho, os Chefs referem que se sentem pressionados pelas questões economicistas aquando da elaboração das suas receitas. Importa pois promover uma oferta alimentar atrativa e simultaneamente saudável, contribuindo para o bem-estar das pessoas.

Risk Aversion in a Mixed-Integer Nonlinear Approach to Support Decision-Making for a Hydro Power Producer

In this paper, a mixed-integer nonlinear approach is proposed to support decision-making for a hydro power producer, considering a head-dependent hydro chain. The aim is to maximize the profit of the hydro power producer from selling energy into the electric market. As a new contribution to earlier studies, a risk aversion criterion is taken into account, as well as head-dependency. The volatility of the expected profit is limited through the conditional value-at-risk (CVaR). The proposed approach has been applied successfully to solve a case study based on one of the main Portuguese cascaded hydro systems.

Implementação de sistemas da qualidade numa empresa de transporte rodoviário fraccionado de mercadorias: indicadores de competitividade

A certificação deixou de ser “apenas” uma vantagem competitiva para passar a ser um critério seleccionador de empresas diferenciando-as das concorrentes. O conceito de melhoria contínua subjacente à norma ISO 9001 transmite para o mercado a imagem de empresas capazes de satisfazer e superar as exigências dos clientes, direccionando todos os colaboradores para esse objectivo comum. O sector dos Transportes aderiu em força a esta inovação mostrando interesse em melhorar a qualidade do serviço prestado e dos processos. O objectivo deste estudo é contribuir para a avaliação da implementação do Sistema de Gestão da Qualidade (SGQ) ISO 9001:2008 numa empresa de Transportes rodoviários de mercadorias porta a porta (TRMPP) – também designado por Transporte Fraccionado de Mercadorias. Elaborou-se um questionário a clientes construindo-se os indicadores de forma a identificar pontos fortes e pontos fracos no sentido da melhoria contínua da qualidade. Destacam-se a competitividade relativamente às devoluções, grau de satisfação relativamente à competitividade geral, classificação do serviço prestado pelos motoristas/ ajudantes. Conclui-se que a principal razão que levou a empresa a implementar o SGQ foi a necessidade de responder a alguns requisitos nomeadamente concursos públicos onde implicitamente existem indicadores de satisfação dos clientes e outros de melhoria da qualidade do produto/serviço. Durante o processo de implementação do SGQ, surgiram dificuldades relacionadas essencialmente com o tempo necessário para tratar de burocracias e com os custos da Qualidade. Concluiu-se ainda que a Gestão de topo, os Directores e os Chefes de Secção, são os principais responsáveis pela detecção e correcção de não conformidades, bem como a empresa que implementou novos métodos de motivação dos colaboradores, destacando a formação e a comunicação.

Análise dos métodos de medição dos parâmetros geométricos de via e correlação entre os dados obtidos

A razão atribuída à escolha do tema do T.F.M. em Caminhos-de-ferro, tem a ver com o facto de ser uma via de comunicação específica. Contrariamente ao que acontece na execução de auto-estradas, no caminho-de-ferro, a gestora da infra-estrutura responsabiliza-se pela execução, exploração (sinalização e controlo de circulação), abastecimento de energia fornecida às vias que dispõem de catenária (tracção eléctrica), manutenção e conservação da via. O processo de análise e inspecção de geometria de via, é usado quando e necessário preservar a infra-estrutura. Este processo iniciou-se nos caminhos-de-ferro portugueses, há muitos anos, depois da inauguração do primeiro troco de linha férrea. A primeira viagem ocorre em Outubro de 1856, sendo o início do processo em 1968, com a dresina “Matisa PV-6”. Em 1991 a C.P. adquiriu outro veículo de inspecção de via, tendo sido escolhido o VIV02 EM 120 da marca Plasser & Theurer, para substituir “Matisa PV-6”. O tema Análise dos Métodos de Medição dos Parâmetros Geométricos de Via e Correlação entre os Dados Obtidos está directamente relacionado com a manutenção e conservação de via. Na Unidade Operacional Sul (hoje ROS – Região Operacional Sul), local onde desenvolvi o T.F.M., não existem obras de construção de caminhos-de-ferro que pudesse acompanhar e constituir tema para o meu trabalho. Na realidade, com a falta de investimento que se perspectiva no futuro próximo, a manutenção da infra-estrutura passa a ser a actividade principal desenvolvida pela REFER, de modo a assegurar a comodidade, segurança e rapidez na deslocação de cargas e pessoas. A Analise Geométrica de Via e actualmente uma das principais actividades no âmbito da manutenção, que é feita por diagnóstico, contrariamente ao que acontecia no passado em que a conservação metódica era realizada num determinado ano num troço seleccionado independentemente da necessidade ou não da mesma. Uma ajuda preciosa, no que se refere à decisão de se realizar um determinado trabalho de conservação, e a do veículo VIV02 EM 120 que faz inspeções ao longo de toda a rede ferroviária e permite recolher dados e classificar através do desvio padrão, troços com extensão de 200 metros, obtendo os dados relevantes sobre a necessidade de intervenção. Para além do referido veículo existem também equipamentos ligeiros de inspecção dos parâmetros geométricos de via. Um desses equipamentos designa-se por Trólei, não sendo motorizado, pois o mesmo é movido manualmente por um operador. Obviamente que este equipamento não faz a inspecção a toda a rede pois a operação de medição é morosa, sendo contudo utilizado para análise de defeitos geométricos em pequenos trocos, tornando-se assim uma mais-valia, evitando o deslocar de um equipamento “pesado” como o VIV 02 EM 120. Para atingir os objectivos deste trabalho realizaram-se testes de medição com ambos (veiculo e equipamento ligeiro), no mesmo espaço temporal e com as mesmas características físicas, como a temperatura, humidade etc. Os resultados, de acordo com os objectivos, são a comparação entre as medições de ambos, com vista a comprovar a sua utilidade e necessidade, de acordo com os vários tipos de superstruturas constituintes da rede ferroviária nacional.

Comparing a current-carrying circular wire with polygons of equal perimeter: Magnetic field versus magnetic flux

We compare the magnetic field at the centre and the self-magnetic flux through a current-carrying circular loop, with those obtained for current-carrying polygons with the same perimeter. As the magnetic field diverges at the position of the wires, we compare the self-fluxes utilizing several regularization procedures. The calculation is best performed utilizing the vector potential, thus highlighting its usefulness in practical applications. Our analysis answers some of the intuition challenges students face when they encounter a related simple textbook example. These results can be applied directly to the determination of mutual inductances in a variety of situations.

PHYLOViZ: phylogenetic inference and data visualization for sequence based typing methods

Background: With the decrease of DNA sequencing costs, sequence-based typing methods are rapidly becoming the gold standard for epidemiological surveillance. These methods provide reproducible and comparable results needed for a global scale bacterial population analysis, while retaining their usefulness for local epidemiological surveys. Online databases that collect the generated allelic profiles and associated epidemiological data are available but this wealth of data remains underused and are frequently poorly annotated since no user-friendly tool exists to analyze and explore it. Results: PHYLOViZ is platform independent Java software that allows the integrated analysis of sequence-based typing methods, including SNP data generated from whole genome sequence approaches, and associated epidemiological data. goeBURST and its Minimum Spanning Tree expansion are used for visualizing the possible evolutionary relationships between isolates. The results can be displayed as an annotated graph overlaying the query results of any other epidemiological data available. Conclusions: PHYLOViZ is a user-friendly software that allows the combined analysis of multiple data sources for microbial epidemiological and population studies. It is freely available at http://www.phyloviz.net.

Representações dos técnicos de intervenção precoce sobre as famílias e práticas de IP em contexto rural e urbano

O presente estudo visou caraterizar as representações que técnicos de intervenção precoce têm sobre famílias que vivem em meio rural e em meio urbano que recebem apoio das equipas. Foram realizadas entrevistas semi-diretivas, os participantes e entrevistados foram dez docentes com intervenção educativa nas equipas, cinco em apoio direto a famílias de meio rural e cinco a realizar intervenções com famílias de meio urbano. Deste estudo resultaram vários dados qualitativos que depois de analisados e discutidos, levaram a diversas conclusões que vem dar respostas às questões e problemática iniciais. As famílias inseridas nestes contextos têm características que as diferenciam; habilitações, recursos, necessidades e comportamentos em comunidade. Tem aspetos culturais que influenciam as suas atitudes, participação e autonomia e são ou não decisivas no desenvolvimento da criança. Em contexto rural as famílias apresentam um maior número de necessidades comparativamente às famílias de meio urbano. As maiores necessidades das famílias em contexto rural situam-se nas questões financeiras, de formação e apoio técnico e especializado. As maiores necessidades das famílias de contexto urbano situam-se ao nível do fraco apoio familiar e das redes sociais. As necessidades comuns situam-se nas necessidades de informação e promoção da autonomia e competências parentais. As visitas e intervenções domiciliares podem permitir melhorar a identificação das necessidades e recursos das famílias e compreender melhor os critérios de referência de algumas crianças. As oportunidades de aprendizagem são maiores nestes encontros em domicílio, estão presentes em muitos casos, elementos da família alargada, que muitas vezes tem um papel fundamental na educação e estimulação destas crianças. Os docentes de IP em intervenção em contexto urbano, comparativamente com os docentes inseridos em contexto rural, apoiam famílias que na generalidade abrangem áreas profissionais mais vantajosas financeiramente. Estas famílias terão á partida melhores condições para aceder a mais recursos e apoios. Nos dois contextos existe uma necessidade comum, falta de informação e alguma autonomia e competências parentais em relação ao crescimento das crianças. A realização de iii encontros de pais ou criação de grupos de pais que tenham por base a partilha de experiencias e informação, estão planeadas mas não são uma realidade nestas equipas. Nas práticas de qualidade, o profissional deve atuar nos contextos naturais como, a família, ou a comunidade, mas pode incluir também rotinas, brincadeiras, festas etc. cenários que facilitem o dia-a-dia. As famílias têm contextos e rotinas próprias que os profissionais devem identificar, os dados que recolhemos indicam essa necessidade de proceder a avaliação mais atenta das necessidades das famílias. As práticas recomendadas e o enquadramento legislativo são tidos em conta pelos docentes e profissionais das equipas, os recursos documentais são na sua maioria comuns, a todas as equipas participantes, seguindo as orientações e documentos/minutas facultadas pela comissão coordenadora do SNIPI (Sistema Nacional de Intervenção Precoce na Infância) Apesar das recomendações teóricas para práticas de qualidade centradas na família, verificamos que estas fazem parte das preocupações destes docentes, mas nem sempre são implementadas. A problemática da criança parece ser ainda o ponto mais importante dos programas e planos de intervenção e mesmo o critério decisivo para delinear a duração e frequência das intervenções, seja em contexto urbano ou rural. - ABSTRACT This study aimed to characterize the families of rural and urban areas that receive support from Early Intervention Teams. It has been proposed yet whether professionals IP suit their practices to the characteristics of these families and communities integrated in different cultural contexts. Interviews were conducted semidirective, participants were ten respondents and teachers with educational intervention teams, five in direct support to families in rural areas and five interventions with families in urban areas. This study resulted in a number of qualitative data that then analyzed and discussed, led to several conclusions that comes to answer the questions and problems early. The families included in these contexts have characteristics that differentiate them; qualifications, resources, needs and behaviors in the community. Has cultural aspects that influence their attitudes, participation and autonomy and are not decisive in the development of the child. In the rural households have a greater number of needs compared to urban families. The greatest needs of families in rural settings are located in financial matters, training and technical support and expertise. The greatest needs of the urban households are located at the level of weak family support and social networks. Common needs lie in information needs and promoting autonomy and parenting skills. The home visits and interventions may allow improved identification of needs and resources of families and understand the benchmarks of some children. Learning opportunities are greater in these meetings at home, are present in many cases, elements of the extended family, which often plays a key role in education and stimulation of these children. Teachers IP intervention in the urban compared with rural teachers placed in context, support families in general include professional areas more financially advantageous. These families will have better starting conditions for access to more resources and support. In both contexts there is a common need, lack of information and some autonomy and parenting skills in relation to the growth of children. The meetings of parents or creating parent groups that are based on the sharing of information and experiences are planned but are not a reality in these teams. In quality practices, the professional must act in natural contexts like the family or the community, but may also include routines, jokes, and parties’ etc. scenarios that v facilitate the day-to-day. Families have their own contexts and routines that professionals should identify, collect the data indicate that the need for more careful assessment of the needs of families. Best practices and legislative environment are taken into account by teachers and professional teams, the documentary resources are mostly common to all participating teams, following the guidelines and documents / drafts provided by the coordinating committee SNIPI (National Intervention Early Childhood) Despite the theoretical recommendations for quality practices family-centered, we see that these are part of the concerns of teachers, but are not always implemented. The issue of child seems to be still the most important programs and plans and even the decisive criterion for delineating the duration and frequency of interventions whether in urban or rural.

LMP triggered real time demand response events

Recent changes in power systems mainly due to the substantial increase of distributed generation and to the operation in competitive environments has created new challenges to operation and planning. In this context, Virtual Power Players (VPP) can aggregate a diversity of players, namely generators and consumers, and a diversity of energy resources, including electricity generation based on several technologies, storage and demand response. Demand response market implementation has been done in recent years. Several implementation models have been considered. An important characteristic of a demand response program is the trigger criterion. A program for which the event trigger depends on the Locational Marginal Price (LMP) used by the New England Independent System operator (ISO-NE) inspired the present paper. This paper proposes a methodology to support VPP demand response programs management. The proposed method has been computationally implemented and its application is illustrated using a 32 bus network with intensive use of distributed generation. Results concerning the evaluation of the impact of using demand response events are also presented.

BASS 4: a software system for ergonomic design and evaluation of working hours

OBJECTIVE: To extend an existing computer programme for the evaluation and design of shift schedules (BASS 3) by integrating workload as well as economic aspects. METHODS: The redesigned prototype BASS 4 includes a new module with a suitable and easily applicable screening method (EBA) for the assessment of the intensity of physical, emotional and cognitive workload components and their temporal patterns. Specified criterion functions based on these ratings allow for an adjustment of shift and rest duration according to the intensity of physical and mental workload. Furthermore, with regard to interactive effects both workload and temporal conditions, e.g. time of day, are taken into account. In a second new module, important economic aspects and criteria have been implemented. Different ergonomic solutions for scheduling problems can now also be evaluated with regard to their economic costs. RESULTS: The new version of the computer programme (BASS 4) can now simultaneously take into account numerous ergonomic, legal, agreed and economic criteria for the design and evaluation of working hours. CONCLUSIONS: BASS 4 can now be used as an instrument for the design and the evaluation of working hours with regard to legal, ergonomic and economic aspects at the shop floor as well as in administrative (e.g. health and safety inspection) and research problems.

Feedback regarding students initial pharmaceutical internship from the University of Medicine and Pharmacy, Cluj-Napoca

Introduction/Aims: The purpose of the study is to evaluate the perception of the organization, the development and the evaluation of the initial stage in the internship of students, in order to improve these activities and to establish the adequate objectives in accordance with the changes concerning the concept of modern pharmacy. Materials and methods: An online survey was made using Google Docs ® -Create Form extension. All results were accumulated and computed using Microsoft Excel ®. The questionnaire consisted of 11 questions, structured on several levels: the objectives and how they can be achieved, internship organization, the internship training (effective participation in specific activities and integration in the pharmaceutical activity), the assessment, the profile of tutor / pharmacy. The questionnaire was completed by students from the Faculty of Pharmacy, University of Medicine and Pharmacy "Iuliu Haţieganu" Cluj Napoca, Romania. Results and discussions. The study was conducted on 308 students (60% of all students from the study years II-IV. 90% of the respondents had actually participated in the internship, whilst 10% only formally participated in this activity. The main responsibilities of the students were: storage and reception of pharmaceutical products (94%, respectively 79%) and working with the receipts (57%). Most of the students appreciate that they were integrated into the work in the pharmacy, this being due largely pharmacist tutor, who expressed interest and ability in mentoring activities. They appreciated that the role of tutor requires 3-5 years of professional experience. In terms of the internship objectives, these should aim at applying the knowledge gained until the graduation year, but also familiarization with activities which might turn into applications for the coming years. 43% of students believe that only 25% of the theoretical knowledge was useful during the internship. 90 % of the total questioned considered useful to develop a practice guideline adapted to the year of study. Conclusions. The professional training of the future pharmacist’s students depends largely on experience gained by students during the internship activity. Feed-back from the students’ shows that they are aware of the usefulness of the internship, but believe the objectives must be updated and a better correlation between work in pharmacy and theoretical knowledge has to be made. A first step is to develop a practical guide adapted to each year of study. The involvement of the tutor pharmacist is also essential to the success of this activity