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).

Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley’s framework

Purpose/objectives: This paper seeks to investigate whether performance management (PM) framework adopted in Portuguese local government (PLG) fit the Otley’s PM framework (1999). In particularly, the research questions are (1) whether PM framework adopted in PLG (SIADAP) fit the Otley´s framework, and (2) how local politicians (aldermen) see the operation of performance management systems (PMS) in PLG (focusing on the goal-setting process and incentive and reward structures). Theoretical positioning/contributions: With this paper we intend to contribute to literature on how the Otley’s PM framework can guide empirical research about the operation of PMS. In particular, the paper contributes to understand the fit between PMS implemented in PLG and the Otley´s PM framework. The analysis of this fit can be a good contribution to understand if PMS are used in PLG as a management tool or as a strategic response to external pressures (based on interviews conducted to aldermen). We believe that the Otley’s PM framework, as well as the extended PM framework presented by Ferreira and Otley (2009), can provide a useful research tool to understand the operation of PMS in PLG. Research method: The first research question is the central issue in this paper and is analyzed based on the main reforms introduced by Portuguese government on PM of public organizations (like municipalities). On the other hand, interviews conducted on three larger Portuguese municipalities (Oporto, Braga, and Matosinhos) show how aldermen see the operation of PMS in PLG, highlighting the goals setting process with targets associated and the existing of incentive and reward structures linked with performance. Findings: Generally we find that formal and regulated PM frameworks in PLG fit the main issues of the Otley’s PM framework. However, regarding the aldermen perceptions about PMS in practice we find a gap between theory and practice, especially regarding difficulties associated with the lack of a culture of goals and targets setting and the lack of incentive and reward structures linked with performance.

Productivity of irrigated beans due to sources of stabilized nitrogen fertilizer and controlled release

ABSTRACT New nitrogen fertilizers are available in the market actually, however, does not have results on the efficiency of the Cerrado conditions. With that objective of this study was to evaluate the effect of urea including stabilized and controlled release urea on yield of irrigated common beans (Phaseolus vulgaris L) in no-tillage system. The experiment was conducted in the winter crop, at Embrapa Arroz e Feijão, in Santo Antônio de Goiás, State of Goiás, Brazil. The experimental design was randomized blocks, with five replicates. Treatments consisted of five N sources (urea, urea + NBPT, urea + polymer, ammonium sulphate, and ammonium nitrate) and a control (without N) being applied 20 kg ha-1 of N at sowing and 80 kg ha-1 onf N in topdressing. We evaluated the chlorophyll content in leaves of common beans, the leaf N content and dry mass weight (MSPA) in the flowering of common beans, the number of pods per plant, number of grains per pod, mass of 100 grains, grain yield and final stand of the common beans. The sources of nitrogen fertilizer did not influence, leaf N content, the mass of MSPA and the relative chlorophyll index of common beans. The use of polymerized urea and urea with urease inhibitor, did not produce increases in the number of grains per pod, number of pods per plant, mass of 100 grains and common beans yield compared to traditional sources of N, urea, ammonium sulfate and ammonium nitrate.

Crescimento inicial de Parkia platycephala (Benth.) e Enterolobium timbouva (Mart.) sob condições de campo numa área de Cerrado

RESUMO Este trabalho teve como objetivo analisar o crescimento inicial de Parkia platycephala e de Enterolobium timbouva (Mimosaceae), espécies arbóreas nativas de Cerrado, em uma área de Cerrado sentido restrito, no município de Porto Nacional, Tocantins. Foram analisados 20 indivíduos, com leituras realizadas a cada 30 dias, de fevereiro de 2008 a fevereiro de 2010, observando-se as seguintes variáveis: número de folhas, altura da planta e diâmetro do caule. Entre agosto de 2008 e fevereiro de 2010, estudou-se também a dinâmica foliar, para a qual foram selecionados, aleatoriamente, cinco indivíduos de cada espécie, nos quais foram escolhidos três ramos e todas as suas folhas foram marcadas. Para cada folha marcada, foram anotados os períodos de natalidade e de abscisão. Avaliou-se, ainda, a herbivoria foliar, por meio de uma escala de quatro classes com intervalos de 25% entre elas. De acordo com os dados analisados, pôde-se verificar que P. platycephala e E. timbouva apresentaram maior produção de folhas, bem como maior crescimento em altura, no período chuvoso. Em relação ao diâmetro, P. platycephala apresentou resultados superiores àqueles observados em E. timbouva. A taxa de crescimento relativo apresentou aumentos mais pronunciados durante o período chuvoso, em ambas as espécies. No que se refere à herbivoria, também foi verificado um aumento em sua intensidade, no período chuvoso, nas duas espécies. Como elas foram expostas a condições ambientais semelhantes, a maior taxa de crescimento relativo, observada em P. platycephala, pode ser atribuída às suas características fisiológicas e anatômicas, que, dentre outros fatores, contribuíram para menor predação por herbívoros.

Cantaloupe melon ( Cucumis melo L.) conservation using hydrocooling

ABSTRACT Maintaining cantaloupe melon at field temperature impairs conservation as it speeds up cell metabolism and transpiration, and, consequently, reduces shelf life. This study aimed to evaluate the conservation of Torreon hybrid cantaloupe using the hydrocooling treatment. Fruits were harvested at the commercial maturity stage (60 days after planting), in the morning, at the Nova California Farm, municipality of Mossoró-RN, in September 2007. One set of fruit was immersed in chilled water at 5 ºC for 5 min, at the packing house, while the remaining set was not hydro cooled. Then, both sets (treated and untreated with hydrocooling) were pre-cooled in air forced tunnels at 7 ºC, until the temperature in the pulp reached 10 ºC. Both fruit sets were stored for 0, 14, 21, 28 and 35 days under modified atmosphere at 3 ± 1 oC and 90 ± 5% RH. After each storage period, the fruits were incubated in an atmosphere-controlled chamber at 20 ± 2 oC and 80 ± 5% de RH, for seven days. The following characteristics were evaluated: external and internal appearance, mass loss, soluble solids, firmness and titrable acidity. The experiment was arranged in a completely randomized split-plot design with four replications of three fruits. The plots consisted of the hydrocooling conditions (with and without fruit soaking in chilled water), and the sub-plots consisted of the storage times (0, 14, 21, 28 and 35 days).The treatment with hydrocooling was efficient in keeping the firmness and soluble solids of the fruits and shortened the pre-cooling time in the cooling tunnel. However, hydrocooling did not increase fruit shelf-life.

Anotação ao Acórdão do Supremo Tribunal de Justiça (Português), de 25 de Janeiro de 2011 - a resolução e o contrato de franquia

is important to draw attention to potential differences between the franchise agreement and agency agreement with regard also to the resolution problem in more general terms or in more concrete terms; 1 - Summary of the Sentence of the Supreme Court of Justice, 25 of January of 2011; 2 - Complete text of the Sentence of the Supreme Court of Justice, 25 of January of 2011, Advising Judge Garcia CALEJO (Reporter), Advising Judge Hélder ROQUE and Advising Juiz Sebastião PÓVOAS: cfr. http://www.dgsi.pt , 21 of April of 2011; 3 - Notation; 3.1 - Introduction to the notation; 3.2 - The question of the resolution in general terms; 3.3 - The question of the resolution in the «atypical contract of franshise»; 4 - Conclusions;