Disclosure of Intangible Assets: an Empirical Study of Financial Corporations in the Iberian Peninsula

The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

The Metaphysics of Information The Power and the Glory of Machinehood

Não há disciplina em qualquer ramo da ciência, seja esta natural, social, humana, descritiva, experimental ou teórica, qualitativa ou quantitativa, que não tenha sido afectada a vários níveis da instrumentalidade, conceptualização, construção de modelos, escolha de metáforas heurísticas ou ontológicas, e sentidO da investigação, em alguns casos muito profunda e decisivamente, pela influência crescente da constelação informacional computacional. A investigação baseada em simulações por computador é uma “terceira espécie de ciência”, que se soma aos tipos teórico e físico-experimental de trabalho científico. A ciber-ciência é um lugar natural para simular ciência, ou meta-ciberciência, mas todo o conhecimento científico cai no domínio da meta-ciberciência ou da filosofia da ciência computacional. A meta-ciência simula a ciência(o estudo computacional da produção do conhecimento científico); a ciber-ciência é por definição simulatória; a ciber-ciência simula a Natureza; a Natureza, segundo alguns físicos, é ela mesma uma simulação. Receber a categoria da informação nas ciências da vida e nas ciências humanas e sociais, da maneira específica como tem vindo a ocorrer, traz um considerável lastro metafísico: os humanos como máquinas, ultrapassáveis por máquinas inteligentes ou “espirituais”. A informação emerge como a alavanca de Arquimedes para as nossas intervenções n o domínio da vida e do espírito, de máquinas informacionais naturais, com evidentes implicações para a ciência política.

Transparency of the municipal public management: a study from the homepages of the large Brazilian municipalities

This study attempts to check the transparency level of information in public administration published in the homepages of 96 municipalities included among the 100 most populous in Brazil and what characteristics and socioeconomic indicators of the municipalities can contribute to explain the level of transparency observed. The level of transparency in public administration was established from a research model called Transparency Index Municipal Public Management (ITGP-M) constructed based on international codes of good governance and transparency, the Brazilian legislation and the experiences of previous studies of similar nature conducted in Brazil and abroad. The empirical evidence point to low levels of transparency, incompatible with the level of socioeconomic development of municipalities. Moreover, we can conclude that, overall, there is an association between the socioeconomic conditions of the municipalities and the levels of transparency in the disclosure of information about public administration observed in sites of large municipalities as in this study.

Accountability and co-production of information and control: social observatories and their relationship with government agencies

Abstract:Through the development of a proposal to categorize accountability into four stages - classical, cross-sectional, systemic, and diffused -, this article aims to identify characteristics of co-production of information and socio-political control of public administration in the work of Brazilian social observatories in relationship with government control agencies. The study analyses data from 20 social observatories and, particularly, three experiences of co-production of information and control, based on a systemic perspective on accountability and a model with four categories: Political and cultural; valuing; systemic-organizational, and production. The conclusions summarize characteristics of these practices, specific phases in the accountability processes, as well as the potentialities and challenges of co-production of information and control, which not only influences, but it is also influenced by the accountability system.

Group decision making and Quality-of-information in e-Health systems

Knowledge is central to the modern economy and society. Indeed, the knowledge society has transformed the concept of knowledge and is more and more aware of the need to overcome the lack of knowledge when has to make options or address its problems and dilemmas. One’s knowledge is less based on exact facts and more on hypotheses, perceptions or indications. Even when we use new computational artefacts and novel methodologies for problem solving, like the use of Group Decision Support Systems (GDSSs), the question of incomplete information is in most of the situations marginalized. On the other hand, common sense tells us that when a decision is made it is impossible to have a perception of all the information involved and the nature of its intrinsic quality. Therefore, something has to be made in terms of the information available and the process of its evaluation. It is under this framework that a Multi-valued Extended Logic Programming language will be used for knowledge representation and reasoning, leading to a model that embodies the Quality-of-Information (QoI) and its quantification, along the several stages of the decision-making process. In this way, it is possible to provide a measure of the value of the QoI that supports the decision itself. This model will be here presented in the context of a GDSS for VirtualECare, a system aimed at sustaining online healthcare services.

Análise da divulgação ambiental das empresas cotadas no PSI20 e no IBEX35 nos anos de 2010 e 2011

Mestrado em Contabilidade

Influence of network effects on the diffusion of information systems: the case of open source

Doutoramento em Gestão

The use of information and interactive processes in growth management

Tese de doutoramento em Engenharia do Ambiente, especialidade em Sistemas Sociais

Divulgação de informação voluntária : análise empírica às empresas do PSI-20

Mestrado em Contabilidade e Análise Financeira

A divulgação da responsabilidade social empresarial nas empresas do PSI Geral da Euronext Lisboa (2012-2013): relatórios de sustentabilidade vs. divulgação online

Mestrado em Contabilidade

Internet Geography: New Spaces of Information

The objective of great investments in telecommunication networks is to approach economies and put an end to the asymmetries. The most isolated regions could be the beneficiaries of this new technological investments wave disseminating trough the territories. The new economic scenarios created by globalisation make high capacity backbones and coherent information society polity, two instruments that could change regions fate and launch them in to an economic development context. Technology could bring international projection to services or products and could be the differentiating element between a national and an international economic strategy. So, the networks and its fluxes are becoming two of the most important variables to the economies. Measuring and representing this new informational accessibility, mapping new communities, finding new patterns and localisation models, could be today’s challenge. In the physical and real space, location is defined by two or three geographical co-ordinates. In the network virtual space or in cyberspace, geography seems incapable to define location, because it doesn’t have a good model. Trying to solve the problem and based on geographical theories and concepts, new fields of study came to light. The Internet Geography, Cybergeography or Geography of Cyberspace are only three examples. In this paper and using Internet Geography and informational cartography, it was possible to observe and analyse the spacialisation of the Internet phenomenon trough the distribution of the IP addresses in the Portuguese territory. This work shows the great potential and applicability of this indicator to Internet dissemination and regional development studies. The Portuguese territory is seen in a completely new form: the IP address distribution of Country Code Top Level Domains (.pt) could show new regional hierarchies. The spatial concentration or dispersion of top level domains seems to be a good instrument to reflect the info-structural dynamic and economic development of a territory, especially at regional level.

Estimation Models for the adoption and use of information technology: internet-related technologies at firm level in the Portuguese and European context

Dissertação apresentada como requisito parcial para obtenção do grau de Doutor em Gestão de Informação

A framework for semantic checking of information systems

Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores

The Role of Psychological Adjustment in the Decision-Making Process for Voluntary Termination of Pregnancy

BACKGROUND: This study's objective was to evaluate the role of psychological adjustment in the decision-making process to have an abortion and explore individual variables that might influence this decision. METHODS: In this cross-sectional study, we sequentially enrolled 150 women who made the decision to voluntarily terminate a pregnancy in Maternity Dr. Alfredo da Costa, in Lisbon, Portugal, between September 2008 and June 2009. The instruments were the Depression, Anxiety and Stress Scale (DASS), Satisfaction with Social Support Scale (SSSS), Emotional Assessment Scale (EAS), Decision Conflict Scale (DCS), and Beliefs and Values Questionnaire (BVQ). We analyzed the data using Student's T-tests, MANOVA, ANOVA, Tukey's post-hoc tests and CATPCA. Statistically significant effects were accepted for p<0.05. RESULTS: The participants found the decision difficult and emotionally demanding, although they also identified it as a low conflict decision. The prevailing emotions were sadness, fear and stress; but despite these feelings, the participants remained psychologically adjusted in the moment they decided to have an abortion. The resolution to terminate the pregnancy was essentially shared with supportive people and it was mostly motivated by socio-economic issues. The different beliefs and values found in this sample, and their possible associations are discussed. CONCLUSION: Despite high levels of stress, the women were psychologically adjusted at the time of making the decision to terminate the pregnancy. However, opposing what has been previously reported, the women presented high levels of sadness and fear, showing that this decision was hard to make, triggering disruptive emotions.

Optimization of export support systems: How to promote exports from Portugal to Germany in the area of information technology and electronics

This work project focuses on developing new approaches which enhance Portuguese exports towards a defined German industry sector within the information technology and electronics fields. Firstly and foremost, information was collected and a set of expert and top managers’ interviews were performed in order to acknowledge the demand of the German market while identifying compatible Portuguese supply capabilities. Among the main findings, Industry 4.0 presents itself as a valuable opportunity in the German market for Portuguese medium sized companies in the embedded systems area of expertise for machinery and equipment companies. In order to achieve the purpose of the work project, an embedded systems platform targeting machinery and equipment companies was suggested as well as it was developed several recommendations on how to implement it. An alternative approach for this platform was also considered within the German market namely the eHealth sector having the purpose of enhancing the current healthcare service provision.