The effect of financial reports’ auality on Ffrm’s rerformance

We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.

Enquadramento das instituições particulares de solidariedade social no actual sistema normativo: a importância do relato financeiro: caso “Santa Casa da Misericórdia de Vila Flor”

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre Armindo Fernando Sousa Lima

Estudo do controlo interno nas Instituições de Ensino Superior: contributo para a credibilidade da informação financeira

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada por Mestre Alcina Portugal Dias

Auction of financial transmission rights in electricity market environment

An auction model is used to increase the individual profits for market players with products they do not use. A Financial Transmission Rights Auction has the goal of trade transmission rights between Bidders and helps them raise their own profits. The ISO plays a major rule on keep the system in technical limits without interfere on the auctions offers. In some auction models the ISO decide want bids are implemented on the network, always with the objective maximize the individual profits for all bidders in the auction. This paper proposes a methodology for a Financial Transmission Rights Auction and an informatics application. The application receives offers from the purchase and sale side and considers bilateral contracts as Base Case. This goal is maximize the individual profits within the system in their technical limits. The paper includes a case study for the 30 bus IEEE test case.

O impacto da entrada das agências de rating nos países emergentes: estudo comparativo Brasil/Angola

Mestrado em Contabilidade e Gestão das Instituições Financeiras

A Fraude Contabilística no Sector Bancário e a Responsabilidade da Auditoria na sua prevenção e detecção: o caso português

Mestrado em Auditoria

Entidades do setor não lucrativo: abordagem contabilística e fiscal. Estudo de caso: Fundação Minerva

Mestrado em Contabilidade

O branqueamento de capitais no sector bancário

Mestrado em Contabilidade e Gestão de Instituições Financeiras

The impact of financial disclosures in the measurement of notional interest rate swaps in the period of 2007-2012

Mestrado em Contabilidade

Entrepreneurship Education : The role of the Higher Education Institutions in the Entrepreneurial Attitudes of the Students

8th International Conference of Education, Research and Innovation. 18-20 November, 2015, Seville, Spain.

Indicadores de gestão em cuidados intensivos

As unidades de cuidados intensivos (UCI), são das áreas hospitalares que mais dinheiro consomem nas instituições públicas. As funções dos profissionais de saúde são imprescindíveis, mas também a logística e gestão são de vital importância e como tal, têm de ser avaliadas. Por isso, todos os indicadores – clínicos, económico-financeiros, recursos humanos, produtividade, qualidade - são importantes para que a gestão possa, dinâmica e oportunamente, ter informação útil para a tomada de decisões. Assim, a garantia de uma gestão eficiente dos recursos é cada vez mais importante de forma a satisfazer não só os pacientes como toda a estrutura hospitalar. Nos tempos que correm, e com a situação socioeconómica de crise que se vive, é de extrema importância saber com o maior nível de detalhe possível, com que recursos se pode contar. É importante quantificar de forma eficaz e eficiente como são utilizados os recursos, para satisfazer com o maior nível de qualidade possível um paciente que entre numa UCI. Para tal, a utilização de sistemas de informação (SI) e das ferramentas indicadas na gestão de uma unidade hospitalar, são de grande importância. Nesta tese, é proposta uma ferramenta, que seja simples e de fácil utilização, desenvolvida com recurso a tecnologia ROLAP para a extracção e análise de indicadores numa UCI, e que possa ser facilmente integrada num software de gestão do dia-a-dia.

Joining the online video conversation? Discourse and practices of European political institutions and politicians on YouTube

To mimic the online practices of citizens has been declared an imperative to improve communication and extend participation. This paper seeks to contribute to the understanding of how European discourses praising online video as a communication tool have been translated into actual practices by politicians, governments and organisations. By contrasting official documents with YouTube activity, it is argued that new opportunities for European political communication are far from being fully embraced, much akin to the early years of websites. The main choice has been to use YouTube channels fundamentally for distribution and archiving, thus neglecting its social media features. The disabling of comments by many heads of state and prime ministers - and, in 2010, the European Commission - indicates such an attitude. The few attempts made to foster citizen engagement, in particular during elections, have had limited success, given low participation numbers and lack of argument exchange.

TRAILER Project (Tagging, Recognition, Acknowledgment of Informal Learning Experiences) a methodology to make learners' informal learning activities visible to the institutions

The application of information technologies (specially the Internet, Web 2.0 and social tools) make informal learning more visible. This kind of learning is not linked to an institution or a period of time, but it is important enough to be taken into account. On the one hand, learners should be able to communicate to the institutions they are related to, what skills they possess, whether they were achieved in a formal or informal way. On the other hand the companies and educational institutions need to have a deeper knowledge about the competencies of their staff. The TRAILER project provides a methodology supported by a technological framework to facilitate communication about informal learning between businesses, employees and learners. The paper presents the project and some of the work carried out, an exploratory analysis about how informal learning is considered and the technological framework proposed. Whilst challenges remain in terms of establishing the meaningfulness of technological engagement for employees and businesses, the continuing transformation of the social, technological and educational environment is likely to lead to greater emphasis for the effective exploitation of informal learning.

O Sistema de controlo interno nas instituições de Ensino Superior estudo de caso

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Professora Doutora Alcina Portugal Dias

Sustainability reporting and financial reporting: the relevance of an integrated reporting approach

In the business world, there are issues such as globalisation, environmental awareness, and the rising expectations of public opinion which have a specific role in what is required from companies as providers of information to the market. This chapter refers to the current state of corporate reporting (financial reporting and sustainability reporting) and demonstrates the need for evolution to a more integrated method of reporting which meets the stakeholders’ needs. This research offers a reflection on how this development can be achieved, which notes the ongoing efforts by international organisations in implementing the diffusion and adoption, as well as looking at the characteristics which are needed for this type of reporting. It also makes the link between an actual case of a company that is one of the world references in sustainable development and integrated reporting. Whether or not the integrated reporting is the natural evolution of the history of financial and sustainability reporting, it still cannot yet claim to be infallible. However, it may definitely be concluded that a new approach is necessary to meet the needs which are continuously developing for a network of stakeholders.