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).

The basis & policy of socialism,

Facts for socialists, from the politics economists and statisticians, by the Fabian society.--Capital and land, by the Fabian society.--Socialism: true and false, by Sidney Webb.--Twentieth century politics: a policy of national efficiency, by Sidney Webb.

The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

A prestação de contas e o regime especial da invalidade das deliberações

The obligation of accountability, or the need to make known the economic and financial state of the companies, ceased to be a purely internal activity, becoming a necessity of a general nature. The knowledge of the financial state of the companies, wich is provided by accountability documents, reveals more and more elementary for all interested in the results obtained, whether in terms of profitability, either with a view to assessing the economic and financial health of the companies. This essay aims to a deeper analysis to matters of accountability, in particular, to the special invalidity scheme of corporate resolutions, wich is enshrined in art. 69º of Portuguese Companies Code. We chose to reference the accrual basis accounts approval, through the analysis of financial statements, laying down a set of principles and criteria applicable to different entities. After consideration of the special scheme versed in art. 69º, we conclude there is a certain ambiguity in the adoption of the criteria do delimit each of the hypotheses of the precept, since the legislator uses indeterminate concepts. Nevertheless, if there is a rule, this will be the annulment, and only exceptionally will apply the nullity scheme, where there is injury to the public interest and the interests of the creditors.

Illustrations of British mycology, containing figures and descriptions of the funguses of interest and novelty indigenous to Britain. By Mrs. T.J. Hussey ...

ser. 2

Illustrations of British mycology, containing figures and descriptions of the funguses of interest and novelty indigenous to Britain. By Mrs. T.J. Hussey ...

ser. 1

Estimation of the real population and its impact on the utilisation of healthcare services in Mediterranean resort regions: an ecological study.

BACKGROUND The demographic structure has a significant influence on the use of healthcare services, as does the size of the population denominators. Very few studies have been published on methods for estimating the real population such as tourist resorts. The lack of information about these problems means there is a corresponding lack of information about the behaviour of populational denominators (the floating population or tourist load) and the effect of this on the use of healthcare services. The objectives of the study were: a) To determine the Municipal Solid Waste (MSW) ratio, per person per day, among populations of known size; b) to estimate, by means of this ratio, the real population in an area where tourist numbers are very significant; and c) to determine the impact on the utilisation of hospital emergency healthcare services of the registered population, in comparison to the non-resident population, in two areas where tourist numbers are very significant. METHODS An ecological study design was employed. We analysed the Healthcare Districts of the Costa del Sol and the island of Menorca. Both are Spanish territories in the Mediterranean region. RESULTS In the two areas analysed, the correlation coefficient between the MSW ratio and admissions to hospital emergency departments exceeded 0.9, with p < 0.001. On the basis of MSW generation ratios, obtained for a control zone and also measured in neighbouring countries, we estimated the real population. For the summer months, when tourist activity is greatest and demand for emergency healthcare at hospitals is highest, this value was found to be double that of the registered population. CONCLUSION The MSW indicator, which is both ecological and indirect, can be used to estimate the real population in areas where population levels vary significantly during the year. This parameter is of interest in planning and dimensioning the provision of healthcare services.

Pienten biopolttoainevoimalaitosten markkinaselvitys

Tässä diplomityössä kartoitetaan pienten kiinteää biopolttoainetta käyttävien yhteistuotantolaitosten kilpailukykyä kuuden Euroopan maan osalta. Potentiaalisimmiksi arvioidut maat, Alankomaat, Iso-Britannia, Italia, Itävalta, Puola ja Tanska, valittiin aiemmin tehtyjen markkinaselvitysten perusteella. Työ sisältää kootut katsaukset näiden maiden energiamarkkinoihin, energiapolitiikan suuntaviivoihin sekä kussakin maassa käytössä oleviin bioenergian käytön edistämiseen tähtääviin tuki- ja ohjausmuotoihin. Työn yhtenä tavoitteena oli selvittää paljonko kiinteää biopolttoainetta käyttävä 3,5MWth/1MWe -kokoluokan sähkön ja lämmön yhteistuotantolaitos saa asiakkaalle maksaa, kun tarkasteltavan maan energiamarkkinoiden ja asiakkaan energiantarpeen asettamat reunaehdot huomioidaan. Investoinnin kannattavuusrajaa selvitettiin yksinkertaisen takaisinmaksuaikaan perustuvan vertailumallin avulla, jossa asiakkaan energianhankintavaihtoehtona voimalaitoshankinnan lisäksi oli hake- tai maakaasulämpölaitoksen hankinta ja ostosähkö. Selvityksen perusteella otollisimmat markkinat tarkastellulle voimalaitokselle näyttäisivät olevan Itävallassa, Italiassa ja Tanskassa. Pienen kiinteän biopolttoaineen yhteistuotantolaitoksen kannattava maksimi-investointikustannus oli näissä maissa mm. kalliista markkinasähköstä johtuen tasolla, johon jo nykyisillä voimalaitosten rakentamiskustannuksilla on mahdollista päästä. Lisäksi näissä maissa kannustettiin viranomaistoimenpitein kiinteän biopolttoaineen ja yhteistuotannon käyttöön ja energiapolitiikan tavoitteeksi oli asetettu tuotannon merkittävä lisääminen tulevaisuudessa.

Traditional cockney and popular London speech

This paper gives a full description of the phonetics and phonology of Traditional Cockney and Popular London speech, treating these varieties as constituting a continuum rather than two separate dialects. Exemplification of the vowels, diphthongs and consonants is provided, both in isolate words and in connected speech, along with their range of variation. The frequencies of the vowels have been charted on the basis of the pronunciation of three elderly male speakers. Regarding the consonants, there are detailed observations on the features typically associated with the linguistic varieties examined: strong aspiration of unvoiced plosives, glottalization, H-dropping, L-vocalization and TH-fronting. A section on prosody provides coverage of lexical stress, rhythm and intonation. The paper takes into account up-to-date research on these phenomena, but does not deal with the most recent vowel shifts, some of which form part of Multi-cultural London English.

Le regard de l'allié britannique sur la France et son armée durant la guerre de Crimée

Ce mémoire est une étude d’un cas de rapprochement entre deux pays. Pendant la guerre de Crimée, la Grande-Bretagne s’allia à la France du Second Empire. Ennemie traditionnelle, la France est toujours considérée comme une menace. La coopération forcée entre les deux pays, résultat des circonstances, est à la base de la présente recherche. Des milliers de militaires et de civils des deux pays travaillèrent ensemble pendant deux ans. Les correspondances britanniques révèlent une fraternisation plus importante que ce qui est relevé dans l’historiographie. D’après les théories de Gordon Allport sur la diminution des préjugés, toutes les conditions nécessaires à un rapprochement se retrouvaient en Crimée. Les étapes, définies par Allport, qui mènent à cette fraternisation se perçoivent aussi dans les lettres personnelles. Ce rapprochement eut des conséquences sous-estimées : les Britanniques se comparèrent aux Français et leur fierté céda la place à une importante autocritique. Cela déclencha des controverses dans l’armée et dans les journaux dès le début de la guerre, longtemps avant les scandales de l’hiver 1854-1855.

A implementação do regime de competência na qualidade das informações contábeis : uma análise de suas características na tomada de decisão dos gestores públicos da grande Belém

A contabilidade pública no Brasil dá um grande passo quando em 2004, através do Conselho Federal de Contabilidade (CFC) edita a Portaria CFC Nº 37 que trata da convergência aos padrões internacionais de contabilidade aplicada ao setor público. Para tal, o Estudo nº 14 da International Federation of Accountants (IFAC) sugere um conjunto de diretrizes para a implantação do regime de competência. Neste sentido surge a seguinte indagação “A adoção do regime de competência proposto pelo Estudo nº 14 da IFAC, proporcionará qualidade nas informações contábeis, para o processo de tomada de decisão dos gestores públicos da grande Belém”? Para responder tal questionamento buscou-se analisar a qualidade da informação contábil para o processo de tomada de decisão dos gestores públicos municipais da grande Belém face às mudanças no reconhecimento e mensuração propostas pelo Estudo nº 14 da IFAC. A presente pesquisa pode ser classificada como descritiva, pois buscou descrever as características de determinada realidade encontrada envolvendo o uso de técnicas padronizadas de coleta de dados, tais como questionário. Os resultados encontrados refletem as características da atual contabilidade pública brasileira, ou seja, uma contabilidade voltada para o orçamento, trazidos com a Lei de Responsabilidade Fiscal, o que acaba comprometendo a tomada de decisões dos gestores públicos municipais, uma vez que as informações contábeis geradas são para cumprimentos legais e para a prestação de contas.

What is the new medicines use review ‘patient survey’ attempting to capture in the context of existing patient satisfaction with pharmacy questionnaires and a new conceptual framework?

The community pharmacy service medicines use review (MUR) was introduced in 2005 ‘to improve patient knowledge, concordance and use of medicines’ through a private patient–pharmacist consultation. The MUR presents a fundamental change in community pharmacy service provision. While traditionally pharmacists are dispensers of medicines and providers of medicines advice, and patients as recipients, the MUR considers pharmacists providing consultation-type activities and patients as active participants. The MUR facilitates a two-way discussion about medicines use. Traditional patient–pharmacist behaviours transform into a new set of behaviours involving the booking of appointments, consultation processes and form completion, and the physical environment of the patient–pharmacist interaction moves from the traditional setting of the dispensary and medicines counter to a private consultation room. Thus, the new service challenges traditional identities and behaviours of the patient and the pharmacist as well as the environment in which the interaction takes place. In 2008, the UK government concluded there is at present too much emphasis on the quantity of MURs rather than on their quality.[1] A number of plans to remedy the perceived imbalance included a suggestion to reward ‘health outcomes’ achieved, with calls for a more focussed and scientific approach to the evaluation of pharmacy services using outcomes research. Specifically, the UK government set out the main principal research areas for the evaluation of pharmacy services to include ‘patient and public perceptions and satisfaction’as well as ‘impact on care and outcomes’. A limited number of ‘patient satisfaction with pharmacy services’ type questionnaires are available, of varying quality, measuring dimensions relating to pharmacists’ technical competence, behavioural impressions and general satisfaction. For example, an often cited paper by Larson[2] uses two factors to measure satisfaction, namely ‘friendly explanation’ and ‘managing therapy’; the factors are highly interrelated and the questions somewhat awkwardly phrased, but more importantly, we believe the questionnaire excludes some specific domains unique to the MUR. By conducting patient interviews with recent MUR recipients, we have been working to identify relevant concepts and develop a conceptual framework to inform item development for a Patient Reported Outcome Measure questionnaire bespoke to the MUR. We note with interest the recent launch of a multidisciplinary audit template by the Royal Pharmaceutical Society of Great Britain (RPSGB) in an attempt to review the effectiveness of MURs and improve their quality.[3] This template includes an MUR ‘patient survey’. We will discuss this ‘patient survey’ in light of our work and existing patient satisfaction with pharmacy questionnaires, outlining a new conceptual framework as a basis for measuring patient satisfaction with the MUR. Ethical approval for the study was obtained from the NHS Surrey Research Ethics Committee on 2 June 2008. References 1. Department of Health (2008). Pharmacy in England: Building on Strengths – Delivering the Future. London: HMSO. www. official-documents.gov.uk/document/cm73/7341/7341.pdf (accessed 29 September 2009). 2. Larson LN et al. Patient satisfaction with pharmaceutical care: update of a validated instrument. JAmPharmAssoc 2002; 42: 44–50. 3. Royal Pharmaceutical Society of Great Britain (2009). Pharmacy Medicines Use Review – Patient Audit. London: RPSGB. http:// qi4pd.org.uk/index.php/Medicines-Use-Review-Patient-Audit. html (accessed 29 September 2009).