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).

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.

USE AND CONSEQUENCES OF PARTICIPATORY GIS IN A MEXICAN MUNICIPALITY: APPLYING A MULTILEVEL FRAMEWORK

This paper seeks to understand the use and the consequences of Participatory Geographic Information System (PGIS) in a Mexican local community. A multilevel framework was applied, mainly influenced by two theoretical lenses – structurationist view and social shaping of technology – structured in three dimensions – context, process and content – according to contextualist logic. The results of our study have brought two main contributions. The first is the refinement of the theoretical framework in order to better investigate the implementation and use of Information and Communication Technology (ICT) artifacts by local communities for social and environmental purposes. The second contribution is the extension of existing IS (Information Systems) literature on participatory practices through identification of important conditions for helping the mobilization of ICT as a tool for empowering local communities.

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.

Qualified intervention/qualifying formation

An education promoting scientific literacy (SL) that prepares the citizens to a responsible citizenship has persisted as an argument across discussions on curricula design. The ubiquity of science and technology on contemporary societies and the ideological requirement of informed democratic participation led to the identification of relevant categories that drive curriculum reforms towards a humanistic approach of school science. The category ‘Science as culture’ acquires in the current work a major importance: it enlightens the meaning of scientific literacy. Looking closely to the French term, culture scientifique et tecnologique, turns science simultaneously into a cultural object and product that can be both received and worked at different levels and within several approaches by the individuals and the communities. On the other hand, nonformal and informal education spaces gain greater importance. Together with the formal school environment these spaces allow for an enrichment and diversification of learning experiences. Examples of nonformal spaces where animators can develop their work may be science museums or botanical gardens; television and internet can be regarded as informal education spaces. Due to the above mentioned impossibility of setting apart the individual or community-based experiences from Science and Technology (S&T), the work in nonformal and informal spaces sets an additional challenge to the preparation of socio-cultural animators. Socio-scientific issues take, at times, heavily relevance within the communities. Pollution, high tension lines, spreading of diseases, food contamination or natural resources conservation are among the socio-scientific issues that often call upon arguments and emotions. In the context of qualifying programmes on socio-cultural animation (social education and community development) within European Higher Education Area (EHEA) the present study describes the Portuguese framework. The comparison of programmes within Portugal aims to contribute to the discussion on the curriculum design for a socio-cultural animator degree (1st cycle of Bologna process). In particular, this study intends to assess how the formation given complies with enabling animators to work, within multiple scenarios, with communities in situations of socio-scientific relevance. A set of themes, issues and both current and potential fields of action, not described or insufficiently described in literature, is identified and analysed in the perspective of a qualified intervention of animators. One of these examples is thoroughly discussed. Finally, suggestions are made about curriculum reforms in order, if possible, to strongly link the desired qualified intervention with a qualifying formation.

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.

Identification of tsunami-induced deposits using numerical modeling and rock magnetism techniques: A study case of the 1755 Lisbon tsunami in Algarve, Portugal

Storm- and tsunami-deposits are generated by similar depositional mechanisms making their discrimination hard to establish using classic sedimentologic methods. Here we propose an original approach to identify tsunami-induced deposits by combining numerical simulation and rock magnetism. To test our method, we investigate the tsunami deposit of the Boca do Rio estuary generated by the 1755 earthquake in Lisbon which is well described in the literature. We first test the 1755 tsunami scenario using a numerical inundation model to provide physical parameters for the tsunami wave. Then we use concentration (MS. SIRM) and grain size (chi(ARM), ARM, B1/2, ARM/SIRM) sensitive magnetic proxies coupled with SEM microscopy to unravel the magnetic mineralogy of the tsunami-induced deposit and its associated depositional mechanisms. In order to study the connection between the tsunami deposit and the different sedimentologic units present in the estuary, magnetic data were processed by multivariate statistical analyses. Our numerical simulation show a large inundation of the estuary with flow depths varying from 0.5 to 6 m and run up of similar to 7 m. Magnetic data show a dominance of paramagnetic minerals (quartz) mixed with lesser amount of ferromagnetic minerals, namely titanomagnetite and titanohematite both of a detrital origin and reworked from the underlying units. Multivariate statistical analyses indicate a better connection between the tsunami-induced deposit and a mixture of Units C and D. All these results point to a scenario where the energy released by the tsunami wave was strong enough to overtop and erode important amount of sand from the littoral dune and mixed it with reworked materials from underlying layers at least 1 m in depth. The method tested here represents an original and promising tool to identify tsunami-induced deposits in similar embayed beach environments.

Exposure assessment: the influence of environmental monitoring methodology

Exposure assessment is an important step of risk assessment process and has evolved more quickly than perhaps any aspect of the four-step risk paradigm (hazard identification, exposure assessment, dose-response analysis, and risk characterization). Nevertheless, some epidemiological studies have associated adverse health effects to a chemical exposure with an inadequate or absent exposure quantification. In addition to the metric used, the truly representation of exposure by measurements depends on: the strategy of sampling, random collection of measurements, and similarity between the measured and unmeasured exposure groups. Two environmental monitoring methodologies for formaldehyde occupational exposure were used to assess the influence of metric selection in exposure assessment and, consequently, in risk assessment process.

Eliminação do Cr(VI) na fase de neutralização de um efluente industrial proveniente de processos de galvanoplastia

A presente tese teve por base a identificação e resolução de um problema existente no tratamento de efluentes provenientes dos processos de tratamento de superfícies por galvanoplastia, na OGMA – Indústria Aeronáutica de Portugal S.A.. Observou-se a ocorrência, esporádica, de crómio hexavalente, (Cr (VI)), em valor superior ao valor limite de emissão (VLE). Os resultados foram monitorizados e os dados recolhidos no decorrer da actividade de tratamento de efluentes, durante o período de, aproximadamente, 5 anos (2006 a 2011). A recolha de resultados decorreu no âmbito da actividade profissional da mestranda, que, para além da responsabilidade técnica dos processos de galvanoplastia na empresa, é também responsável pelo suporte técnico ao processo de tratamento de efluentes resultantes da actividade de tratamento de superficies por processos de galvanoplastia. A empresa OGMA – Indústria Aeronáutica de Portugal S.A., é uma empresa de actividade aeronáutica dedicada à Fabricação e Manutenção de aeronaves, nomeadamente a prestação de serviços de Manutenção, Revisão e Modernização de, Aeronaves, Motores e Componentes, bem como Fabricação e Montagem de Aeroestruturas. Integrada na OGMA, S.A. encontra-se a área de tratamentos electroquímicos, onde são realizados processos de tratamento de materiais metálicos por electrodeposição, deposição química e conversão química. Desta actividade resulta uma quantidade considerável de efluentes líquidos que necessitam de tratamento adequado previamente à sua descarga em cursos de água. Devido ao tipo de contaminantes que estes efluentes possuem, o tratamento dos mesmos é realizado em várias etapas, passando pela oxidação de cianetos, a redução de cromatos e a neutralização. Posteriormente segue-se uma sedimentação e a remoção de lamas. De modo a garantir um controlo dos parâmetros de descarga dos efluentes tratados, de acordo com a legislação ambiental em vigor, o efluente obtido é analisado periodicamente em laboratório acreditado. Na perspectiva de solucionar o problema em questão, procedeu-se à realização de ensaios experimentais utilizando os efluentes provenientes dos tanques de reacção da redução de cromatos e da oxidação de cianetos da linha com cádmio, com especial incidência na variação dos intervalos de pH recomendados para cada uma das fases do tratamento de efluentes, e observação do comportamento das misturas em termos de presença de Cr (VI), quando sujeitos a variações de pH. Após análise dos dados disponíveis e realização de todos os ensaios, conclui-se que, o processo de oxidação de cianeto da linha com cádmio e o processo de redução de cromatos na mesma linha estão a funcionar adequadamente. Concluiu-se que o reaparecimento de Cr (VI) ocorre devido à existência de hipoclorito de sódio, em excesso, no tanque de oxidação de cianeto que, quando passa para o tanque de neutralização e entra em contacto com o efluente proveniente do tanque de redução de cromatos, oxida parte do crómio trivalente, (Cr (III)), existente, a Cr (VI). Para impedir a ocorrência deste fenómeno separou-se todo o efluente contendo crómio que passou a ser tratado na linha de tratamento de efluentes isenta de cádmio, não entrando assim em contacto com o efluente que contém hipoclorito não reagido, evitando a oxidação do Cr (III) a Cr (VI).

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.

RFID together with multi-agent systems to control global value chains

Nowadays, the cooperative intelligent transport systems are part of a largest system. Transportations are modal operations integrated in logistics and, logistics is the main process of the supply chain management. The supply chain strategic management as a simultaneous local and global value chain is a collaborative/cooperative organization of stakeholders, many times in co-opetition, to perform a service to the customers respecting the time, place, price and quality levels. The transportation, like other logistics operations must add value, which is achieved in this case through compression lead times and order fulfillments. The complex supplier's network and the distribution channels must be efficient and the integral visibility (monitoring and tracing) of supply chain is a significant source of competitive advantage. Nowadays, the competition is not discussed between companies but among supply chains. This paper aims to evidence the current and emerging manufacturing and logistics system challenges as a new field of opportunities for the automation and control systems research community. Furthermore, the paper forecasts the use of radio frequency identification (RFID) technologies integrated into an information and communication technologies (ICT) framework based on distributed artificial intelligence (DAI) supported by a multi-agent system (MAS), as the most value advantage of supply chain management (SCM) in a cooperative intelligent logistics systems. Logistical platforms (production or distribution) as nodes of added value of supplying and distribution networks are proposed as critical points of the visibility of the inventory, where these technological needs are more evident.

Identification of tsunami-induced deposits using numerical modeling and rock magnetism techniques: A study case of the 1755 Lisbon tsunami in Algarve, Portugal

Storm- and tsunami-deposits are generated by similar depositional mechanisms making their discrimination hard to establish using classic sedimentologic methods. Here we propose an original approach to identify tsunami-induced deposits by combining numerical simulation and rock magnetism. To test our method, we investigate the tsunami deposit of the Boca do Rio estuary generated by the 1755 earthquake in Lisbon which is well described in the literature. We first test the 1755 tsunami scenario using a numerical inundation model to provide physical parameters for the tsunami wave. Then we use concentration (MS. SIRM) and grain size (chi(ARM), ARM, B1/2, ARM/SIRM) sensitive magnetic proxies coupled with SEM microscopy to unravel the magnetic mineralogy of the tsunami-induced deposit and its associated depositional mechanisms. In order to study the connection between the tsunami deposit and the different sedimentologic units present in the estuary, magnetic data were processed by multivariate statistical analyses. Our numerical simulation show a large inundation of the estuary with flow depths varying from 0.5 to 6 m and run up of similar to 7 m. Magnetic data show a dominance of paramagnetic minerals (quartz) mixed with lesser amount of ferromagnetic minerals, namely titanomagnetite and titanohematite both of a detrital origin and reworked from the underlying units. Multivariate statistical analyses indicate a better connection between the tsunami-induced deposit and a mixture of Units C and D. All these results point to a scenario where the energy released by the tsunami wave was strong enough to overtop and erode important amount of sand from the littoral dune and mixed it with reworked materials from underlying layers at least 1 m in depth. The method tested here represents an original and promising tool to identify tsunami-induced deposits in similar embayed beach environments.

Caracterização da amostra portuguesa da área da saúde na Web of Science

Introdução: A produção e o uso da literatura científica são analisados, quantificados e interpretados pela bibliometria, ciência utilizada para estudos métricos da informação publicada e que estuda as questões relacionadas com a comunicação científica e a atividade científica. Objetivo: O estudo apresentado é uma análise bibliométrica da produção científica portuguesa da área da saúde indexada na Web of Science. Métodos: Analisa-se a produção referente ao período entre 1992 e final de 2011. A análise da produção científica centrou-se nas seguintes variáveis: categorias de classificação da Web of Science, tipologia de documentos indexados, títulos de revistas, distribuição por anos de publicação, afiliação institucional, idiomas, países de origem dos autores com quem foram estabelecidas relações de parceria científica e quem facultou os financiamentos à investigação científica. Resultados: Foram contabilizados 34.208 trabalhos. Destes, o artigo é a forma mais utilizada pelos autores portugueses para a divulgação dos resultados de investigação (58,5%). A década mais recente é contemplada com 75,4% dos registos. A maioria da produção com visibilidade internacional é oriunda de universidades e de centros de investigação hospitalar; institutos, laboratórios da indústria farmacêutica e universidades estrangeiras têm valores residuais. A colaboração com outros investigadores internacionais destaca-se no caso da Europa (73,2%). O financiamento da investigação científica é suportado basicamente pela Fundação para a Ciência e Tecnologia (59,5%), seguida da Comissão Europeia (17,8%). O inglês é o idioma mais usado para a divulgação dos resultados de investigação nacional na área da saúde (97,8%). Conclusões: O uso de bases de dados ou de plataformas científicas para estudos bibliométricos é um processo moroso e difícil. O total de trabalhos em análise foi sempre o mesmo mas, em algumas variáveis, os valores não coincidem, quer porque alguns dos registos foram classificados em mais do que uma categoria temática, quer pelos trabalhos multidisciplinares oriundos das mesmas instituições, quer pelos trabalhos de colaboração internacional. Também no presente estudo os artigos são o veículo privilegiado para a divulgação dos resultados científicos. Apontamento final: deve encorajar-se a utilização de outras plataformas científicas e de outras bases de dados para uma mais completa recuperação da produção científica nacional na área da saúde. Introduction: The production and the use of the scientific literature are analyzed, quantified and interpreted by bibliometry. Bibliometry is the science used in published information metric studies and studies the questions of scientific communication and the scientific production. Aim of the study: This study presents a bibliometric analysis of the indexed Web of Science Portuguese scientific production in the health field. Methods: We analyzed the production from 1992 to the end of 2011. This analysis focused in several variables: general categories areas of Web of Science, indexed document types, source titles, publication years, group/corporate authors, languages, identification of the countries with scientific partnerships and identification of the funding agencies for scientific research. Results: We found 34.208 works. From this, the article is the most common channel for disseminating the research results (58.5%). The most recent decade has 75.4% of the total of records. Most of the production with international visibility becomes from universities and hospital research centers; institutes, pharmaceutical labs or foreign universities have residual values. Collaborating with other international researchers is very common, particularly with Europe (73.2%). In general, the Fundação para a Ciência e Tecnologia supports the scientific research (59.5%), followed by the European Commission (17.8%). The language commonly used for disseminating the research results in health is the English (97.8%). Conclusions: Using databases or scientific platforms for bibliometric studies is a hard and difficult process. The total of works analyzed was always the same but, with some variables, the numbers does not coincide: a) some of the registries were classified in several categories; b) some of the multidisciplinary works were from the same institution; c) the large number of international partnership. In this study, articles are the privileged way for disseminating the scientific results. A last thought: the use of other scientific platforms and databases should be encouraged for a more complete retrieval of the national research production in health.

A comparative study of alternative approaches for common factors identification

Preliminary version