The internationally standardized process of public accounting: the perspective of different stakeholders in Portugal

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).

Neoinstitutionalism and the appropriation of bourdieu's work: a critical assessment

Despite the still present hegemony of the structural-functionalist orthodoxy, the mid 1980's witnesses the insurgence of new philosophical approaches. This body of work had become a vital intellectual and ideological resource for those who wanted to confront the functionalist dominance in organization studies, such as structuration theory, labour process theory and neoinstitutionalist theory. The purpose of this paper is to review the incorporation of Bourdieu's work into neoinstitutionalism. I argue that this appropriation has resulted in a significant loss of theoretical strength. By giving place to the cognitivist metaphors of mental models, "scripts" and "schemas", instead of adopting the notion of habitus, neoinstitutionalism reinforces some of the ever-present dichotomies in social sciences, especially those of agency/structure and individual/society. While neoinstitutionalism was refining the cognitive approach in the 1990's, Bourdieu was moving towards psychoanalysis. Some indications for future research are provided in the concluding notes.

How middle managers contribute to strategy formation process: connection of strategy processes and strategy practices

The role of middle management is essential when managing integrative and emergent strategy formation processes. We stand out the importance of its role connecting micro and macro organizational level offering a very important contribution when examining the strategy-as-practice perspective and integrative strategy formation process. The main goal of this research is to analyse the relationship between the integrative strategy formation process and the roles of middle management under the strategy-as-practice perspective. To check it out we adopted a qualitative methodology droving a case analysis in a Spanish University. Data was collected by means of personal interviews with members of different levels of the Institution, documents analysis and direct observation. In advance of some results we find out that the University develops an integrative strategy formation process and confers to middle management an important role extended all over the organization.

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.

Aprendizagem Cooperativa : um contributo para a diferenciação pedagógica inclusiva

A dissertação incidiu na diferenciação pedagógica inclusiva, especificamente, num grupo/turma com diferentes anos de escolaridade, com aprendizagens diferentes, e alunos com Necessidades Educativas Especiais (NEE) de índole comportamental e cognitivo, tendo como objectivo constituir alternativa ao problema. As professoras titulares de turma e de educação especial, em cooperação, planificaram e implementaram este estudo, cujo ponto de partida consistia em promover o desenvolvimento pessoal e social, tendo por base um livro pertencente ao Plano Nacional de Leitura (PNL). Foram desenvolvidas estruturas cooperativas de forma a melhorar comportamentos e aprendizagens em todos os alunos e em especial dos alunos com NEE. Neste processo de observação e reflexão, a experiência foi conceptualizada e analisada com o objectivo de contribuir para a mudança. A análise de dados do trabalho individual e de grupo dos alunos, onde se inferiu uma maior ajuda, autonomia, responsabilidade, envolvimento e interesse, pelas actividades, permitiu-nos verificar que os objectivos foram alcançados na sua maioria O estudo permitiu evidenciar a diminuição de conflitos comportamentais, contribuindo para um clima de entreajuda englobando todos os alunos, onde a partilha de conhecimentos coadjuvou para melhorar as aprendizagens de todos.

Aprender com os outros : uma estratégia para a inclusão de um aluno com Autismo

Este Projecto de Intervenção, “Aprender com os outros - uma estratégia para a inclusão de um aluno com autismo”, fundamentado nos pressupostos e nos procedimentos da investigação-acção, centrou-se nas acções em áreas de maior e menor sucesso do aluno, de nome fictício “Francisco”, no âmbito da língua portuguesa e da socialização, numa perspectiva inclusiva. Este aluno considerado com necessidades educativas especiais (NEE) apresentava perturbações do espectro do autismo (PEA), o que, à partida, se repercutia no seu défice de atenção, na autonomia para a realização das tarefas escolares, na área da linguagem e da comunicação e na interacção social. Como as interacções na turma e com a turma são essenciais para a aprendizagem, propusemo-nos implementar actividades específicas para o desenvolvimento das competências sociais e cognitivas, com abordagem comportamentalista, numa turma do 3º ano de escolaridade, onde estava incluído um aluno diagnosticado com PEA. Também procurámos desenvolver as suas competências académicas, através do trabalho realizado no grupo e com o grupo-turma, criando as condições que favorecessem a socialização do aluno e a sua autonomia. Para atingirmos aqueles objectivos, iniciámos um trabalho a pares e depois em pequenos grupos, para desta forma incluir o “Francisco” na dinâmica das aulas, para que participasse nas actividades propostas, obtendo o respeito dos colegas na valorização das suas intervenções e do seu ritmo de trabalho. Os objectivos definidos, bem como as actividades realizadas e avaliadas, implicando todos os intervenientes no processo, permitiram que o “Francisco” fizesse aprendizagens significativas nas áreas, académica, social, da autonomia e da comunicação. Segundo Silva (2009), a inclusão dos alunos considerados com necessidades educativas especiais no ensino regular implica mudanças ao nível das atitudes e das práticas pedagógicas de todos os intervenientes no processo ensino e aprendizagem, da organização e da gestão na sala de aula e na própria escola enquanto instituição. Acreditamos que só desta forma se pode proporcionar aos alunos marcados pela diferença, que é um valor em si mesma (Rodrigues, 2006; Leitão, 2006; Sanches & Teodoro, 2006; Silva, 2009), as mesmas experiências, aprendizagens e vivências que são proporcionadas aos restantes colegas.

The process of implementing answerability in contemporary Brazil

Abstract: The aim of this study was to characterize the trajectory of answerability in Brazil. In the light of studies based on the historical neo-institutionalism approach, formal institutional changes adopted at federal level between 1985 and 2014, and which favor the typical requirements of answerability - information and justification - were identified and analyzed through the content analysis technique. The conclusion is that the trajectory of answerability in contemporary Brazil can be characterized as continuous, primarily occurring through the layering strategy, and whose leitmotif, since its origin, has consisted of matters of financial and budgetary nature. Nevertheless, a recent influence of deeper democratic subjects on it has been observed.

The portuguese insurance industry: basis for strategic process decision

Nowadays, the Portuguese insurance industry operates in a market with a much more aggressive structure than a few decades ago. Markets and the economy have become globalised since the last decade of the 20th century. Market forces have gradually shifted – power is now mainly on the demand side. In order to meet the new requirements, the insurance industry must develop a strong strategic ability to respond to constant changes of the new international economic order.One of the basic aspects of this strategic development will focus on the ability to predict the future. We introduce the subject by briefly describing the sector, its organisational structure in the Portuguese market, and challenges arising from the development of the European Union. We then analyse the economic and financial structure of the sector. From this point of view, we aim at the possibility of designing models that could explain the demand for insurance, claims and technical reserves evolution. Such models, (even if based on the past), would resolve, at least partly, one of the greatest difficulties experienced by insurance companies when estimating the budget. Thus, we examine the existence of variables that explain the previous points, which are capable of forming a basis for designing models that are simple but efficient, and can be used for strategic planning.

Cognitive deficit and depressive symptoms in a community group of elderly people: a preliminary study

Since the number and proportion of old people increases worldwide, health professionals and systems should be made aware and prepared to deal with their problems. Cognitive deficit and symptoms of depression are commom among the elderly, and may occur in relation to various risk factors such as health conditions and psychosocial variables. In order to study cognitive deficit and the presence of signs and symptoms of depression, 62 elderly community subjects enrolled at a Community Health Unit in Porto Alegre, southern Brazil, were interviewed. They were evaluated by means of the Mini Mental State Exam, the Montgomery-Asberg Depression rating scale, and a questionnaire on health conditions, living arrangements and social variables. Higher levels of symptoms of depression were observed among subjects exposed to major risk factors for cerebrovascular diseases (diabetes and coronary disease), while impaired cognitive performance was seen among individuals who could not count on the presence of a confidant (social network variable). The results suggest that the early identification of major risk groups among old people can help to prevent institutionalization and keep individuals in the community.

RF Receiver Front End for 28.5 GHz Applications on a 70 GHz F-T SiGe BiCMOS Process

This article presents the design and test of a receiver front end aimed at LMDS applications at 28.5 GHz. It presents a system-level design after which the receiver was designed. The receiver comprises an LNA, quadrature mixer and quadrature local oscillator. Experimental results at 24 GHz center frequency show a conversion voltage gain of 15 dB and conversion noise figure of 14 5 dB. The receiver operates from a 2 5 V power supply with a total current consumption of 31 mA.

Innovation through virtual communities of Practice: motivation and constraints in the knowledge-creation process

Communities of Practice are places which provide a sound basis for organizational learning, enabling knowledge creation and acquisition thus improving organizational performance, leveraging innovation and consequently increasing competitively. Virtual Communities of Practice (VCoP‟s) can perform a central role in promoting communication and collaboration between members who are dispersed in both time and space. The ongoing case study, described here, aims to identify both the motivations and the constraints that members of an organization experience when taking part in the knowledge creating processes of the VCoP‟s to which they belong. Based on a literature review, we have identified several factors that influence such processes; they will be used to analyse the results of interviews carried out with the leaders of VCoP‟s in four multinationals. As future work, a questionnaire will be developed and administered to the other members of these VCoP‟s

CVD of CrO(2): Towards a lower temperature deposition process

The deposition of highly oriented a-axis CrO(2) films onto Al(2)O(3)(0001) by atmospheric pressure (AP)CVD at temperatures as low as 330 C is reported. Deposition rates strongly depend on the substrate temperature, whereas for film surface microstructures the dependence is mainly on film thickness. For the experimental conditions used in this work, CrO(2) growth kinetics are dominated by a surface reaction mechanism with an apparent activation energy of (121.0 +/- 4.3) kJ mol(-1). The magnitude and temperature dependence of the saturation magnetization, up to room temperature, is consistent with bulk measurements.

The (well) informed piano : internalization and growth process

The subject matter of this book is about piano methodology, including technical, musical, artistic, ethical and philosophical issues and reflections. The purpose of this work is to share a personal professional experience insight in the field of piano performance. This text assumes a certain continuity to the major contributions of artists like Ludwig Deppe, Tobias Matthay, Grigory Kogan, Heinrich Neuhaus and George Kochevitsky. At the same time, it tries to integrate and complement this selected literature, bringing new ideas and hints to specific professional issues.

Sinergia extensora do membro superior no movimento de alcance. Capacidade de placing do polegar

Objetivo: avaliar as modificações ocorridas no âmbito da sequência de ativação o da sinergia extensora do MS e na sua influência sobre a capacidade de placing do polegar face à aplicação de um programa de intervenção em fisioterapia. Pretendeu-se também verificar as repercussões ao nível da participação dos indivíduos nas AVD`s. Metodologia: esta série de estudos de casos foi constituída por dois indivíduos com modificações nas componentes neuromotoras de movimento após AVE predominantes no MS. A avaliação dois indivíduos foi realizada em dois momentos PRE e POST separados por um período de intervenção de cerca de quinze semanas. Em cada momento de avaliação foi aplicada a F-MAMR, foi recolhido sinal electromiográfico dos músculos GD, DP, TLONG, TLAT e ABDPOL durante o movimento de alcance e usaram-se seis itens da CIF selecionadas de acordo com as necessidades sentidas. No momento PRE aplicou-se a MMSE para detetar défices cognitivos que interferissem com o processo de avaliação e de intervenção. O programa de intervenção foi individualizado e devidamente ajustado aos indivíduos, procurando que estes mantivessem um papel ativo durante a reabilitação. Esta foi realizada com a frequência de três vezes por semana e cada sessão teve cerca de quarenta e cinco minutos de trabalho ativo. Resultados: encontraram-se modificações na sequência de ativação muscular nos dois indivíduos e entre os indivíduos nos dois momentos de avaliação, nomeadamente no tempo de ativação muscular. O ABDPOL modificou o tempo em que iniciou atividade muscular e passou a recrutar atividade quase simultaneamente ao início do movimento da mão, verificando-se uma influência positiva da sinergia extensora do MS na capacidade de placing do polegar. Verificaram-se resultados positivos no estado sensório-motor do MS e na capacidade do indivíduo em participar em diversas AVD`s selecionadas de acordo com as necessidades. Conclusão: este estudo parece apontar para uma influência positiva nas modificações do nível de atividade da sinergia extensora do MS e na influência desta sobre a capacidade de placing do polegar durante o movimento de alcance, face a um programa de intervenção. Este estudo parece apontar também para uma influência positiva sobre a capacidade do indivíduo em participar em AVD`s selecionadas para a avaliação de acordo com necessidades sentidas.