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).

Reflexões para um framework da informação de custos do setor público brasileiro

O presente artigo sumariza uma proposta de framework da informação de custos para o setor público no Brasil. A proposta emergiu de contribuições promovidas pelo governo central no Brasil na realização de duas equipes de trabalho, a primeira pela comissão interministerial em 2005, e a segunda coordenada pelo Ministério da Fazenda em 2008/09. Essas contribuições foram validadas em relação às críticas veiculadas no meio acadêmico quanto às estruturas conceituais da contabilidade financeira (framework) emitidas pelo International Accounting Standards Board e Financial Accounting Standards Board, e em relação à literatura internacional de implantação de sistemas de custos no setor público. A adoção de um sistema de custos é exigida para as entidades públicas no Brasil desde 1964; entretanto, somente agora é objeto de um trabalho conduzido pelo Ministério da Fazenda para o governo federal, cujos primeiros resultados serão divulgados neste ano. O acórdão emitido pelo Tribunal de Contas da União em 2004, determinando que a legislação seja observada, tende a ampliar tal adoção. Contudo, a adoção não é suficiente, é necessária a utilização, que é função da relevância percebida da informação de custos. Sugere-se que a difusão da adoção e uso de sistemas de custos no setor público brasileiro seja feita através de uma implantação gradual, flexível, mediante a adoção do regime de competência, e baseada num framework único e comum às diversas entidades.

Policies for decentralization and development of health education

How the policy of action and professional standards have influenced the development and decentralization of health education is discussed. It is concluded that a review of policies both of developing as well as of developed countries could help to put some observations into a perspective that is closer to the Brazilian reality.

Overview of the tuning template for radiography in Europe

HENRE II (Higher Education Network for Radiography in Europe)

Activos inmateriales y su normalización contable

La aprobación de las NICs, en octubre de 2003, orienta un tratamiento contable a ser adoptado por las empresas. El entendimiento de las normativas se constituí en una responsabilidad académica. Así que el objetivo de este trabajo es estudiar la normalización del Activo Inmaterial: intangibles, considerando las normas del: International Accounting Standard Comité – IASC – la NIC 38 (de modo detallado), y el Financial Accounting Standards Board – FASB. Además se hará reflexiones con el propósito de contextualizar el tema sobre intangibles. El desarrollo de este estudio se establece a través de la investigación de datos secundarios, la propia normativa contable: NIC 38 del IASC, considerando publicaciones más recientes de autores como: Baruch Lev, Leif Edvinsson y Michael Malone, Kart Sveiby y Goodacre para citar algunos.

Relações públicas e comunicação a internacionalização da banda Cambatango

O presente trabalho de projeto tem como tema Comunicação e Relações Públicas na internacionalização da banda Cambatango. Os Cambatango são uma orquestra típica de tango argentino que deseja consolidar a sua presença no mercado musical europeu. Assim, a pergunta de partida desta investigação é: como é que uma banda musical de origem argentina consegue promover o seu trabalho em território ibérico? O objetivo principal da investigação é associar as atividades de Relações Públicas à indústria da música. Para este fim, foi escolhido um objeto de estudo real, a orquestra Cambatango e proposto um Plano de Relações Públicas que ajude a: fortalecer a gestão e a imagem do grupo; fomentar a visibilidade da banda na indústria musical internacional; conquistar novos públicos e dinamizar a relação com os stakeholders de forma a impulsionar a presença do grupo em território ibérico. Esta investigação tem uma abordagem predominantemente qualitativa, nesse sentido, os métodos de pesquisa utilizados foram: análise SWOT; análise PEST; mapeamento de stakeholders; entrevistas (e respetiva análise categorial temática); pesquisa documental; auditoria em comunicação e pesquisa informal. As principais conclusões foram: existe uma vertente de Relações Públicas para a música, mas que ainda não é muito explorada pelos artistas independentes; um plano de Relações Públicas elaborado com base nas necessidades e objetivos dos artistas pode ajudar a projetar a sua carreira internacional; a indústria da música tem vindo a mudar face às novas tecnologias e os artistas precisam de acompanhar estas tendências; a comunicação é fundamental para estabelecer o diálogo com os diferentes públicos e ganhar maior projeção e visibilidade internacional.

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

Mestrado em Auditoria

High Performance Multi-Standard Architecture for DCT Computation in H.264/AVC High Profile and HEVC Codecs

A new high performance architecture for the computation of all the DCT operations adopted in the H.264/AVC and HEVC standards is proposed in this paper. Contrasting to other dedicated transform cores, the presented multi-standard transform architecture is supported on a completely configurable, scalable and unified structure, that is able to compute not only the forward and the inverse 8×8 and 4×4 integer DCTs and the 4×4 and 2×2 Hadamard transforms defined in the H.264/AVC standard, but also the 4×4, 8×8, 16×16 and 32×32 integer transforms adopted in HEVC. Experimental results obtained using a Xilinx Virtex-7 FPGA demonstrated the superior performance and hardware efficiency levels provided by the proposed structure, which outperforms its more prominent related designs by at least 1.8 times. When integrated in a multi-core embedded system, this architecture allows the computation, in real-time, of all the transforms mentioned above for resolutions as high as the 8k Ultra High Definition Television (UHDTV) (7680×4320 @ 30fps).

Determination of pesticides in fruit and fruit juices by chromatographic methods. An overview

In order to combat a variety of pests, pesticides are widely used in fruits. Several extraction procedures (liquid extraction, single drop microextraction, microwave-assisted extraction, pressurized liquid extraction, supercritical fluid extraction, solid-phase extraction, solid-phase microextraction, matrix solid-phase dispersion, and stir bar sorptive extraction) have been reported to determine pesticide residues in fruits and fruit juices. The significant change in recent years is the introduction of the Quick, Easy, Cheap, Effective, Rugged, and Safe (QuEChERS) methods in these matrices analysis. A combination of techniques reported the use of new extraction methods and chromatography to provide better quantitative recoveries at low levels. The use of mass spectrometric detectors in combination with liquid and gas chromatography has played a vital role to solve many problems related to food safety. The main attention in this review is on the achievements that have been possible because of the progress in extraction methods and the latest advances and novelties in mass spectrometry, and how these progresses have influenced the best control of food, allowing for an increase in the food safety and quality standards.

Linking entrepreneural orientation to export performance: the role of intangible resources and dynamic capabilities

Understanding the determinants of international performance, and in particular, export performance is key for the success of international companies. Research in this area focuses mainly on how resources and capabilities allow companies to gain competitive advantage and superior performance in external markets. Building on the Resource-Based View (RBV) and the Dynamic Capabilities Approach (DCA), this study aims at analysing the effect of intangible resources and capabilities on export performance. Specifically, this study focuses on the proposition that entrepreneurial orientation potentiates the attraction of intangible resources, namely relational and informational resources. Moreover, we propose that these resources impact export performance both directly and indirectly through dynamic capabilities.

Enterprises' internationalisation strategy: skills in exportation and customs law

Economical development has always been connected to the commercial exchanges between people, due to the necessity to suppress their needs. With the increasing growth of international business and more competitive and demanding markets, exportation has become an important first step to internationalisation. Unlike what happened in the past, companies must be aware that the enrolment in the current global market is risky and requires elaborated technical procedures. Internationalisation should not be treated as an isolated event of business management. The first part of this paper aims to understand the export process and fit it in the current stage of international trade, keeping in mind the framework of export under the customs law. Then, we tried to understand how Portuguese companies should face this process in their internationalisation strategy, and what skills organisations must acquire to be able to export competitively in the current scenario of globalisation. The investigation was based on interviews in companies that, through a process of internationalisation by exportation, have implemented themselves strongly in extern markets. This investigation allowed us to analyse the companies’ motivations to become international, as well as the selection criteria for the export destinations. It was also possible to identify the main obstacles to the internationalisation of Portuguese companies. We concluded that companies that choose exportation as a way to become international acquire specific skills that enable them to become competitive in international trade. However, studies have failed to answer the second initial question about whether the measures implemented by Customs potentiate exports.

Design and construction of tunnels in zones subjected to high convergences

The economic development of a region depends on the speed that people and goods can travel. The reduction of people and goods travel time can be achieved by planning smooth road layouts, which are obtained by crossing natural obstacles such as hills, by tunneling at great depths, and allowing the reduction of the road alignment length. The stress state in rock masses at such depths, either because of the overburden or due to the tectonic conditions of the rock mass induces high convergences of the tunnel walls. These high convergence values are incompatible with the supports structural performance installed in the excavation stabilization. In this article it is intended to evaluate and analyze some of the solutions already implemented in several similar geological and geotechnical situations, in order to establish a methodological principle for the design of the tunnels included in a highway section under construction in the region influenced by the Himalayas, in the state of Himachal Pradesh (India) and referenced by "four laning of Kiratpur to Ner Chowk section".

Geological and geotechnical surveys in tectonically active rock masses

The economic development of a region depends on the speed that people and goods can travel. The reduction of people and goods travel time can be achieved by planning smooth road layouts, which are obtained by crossing natural obstacles such as hills, by tunneling at great depths, and allowing the reduction of the road alignment length. The stress state in rock masses at such depths, either because of the overburden or due to the tectonic conditions of the rock mass induces high convergences of the tunnel walls. These high convergence values are incompatible with the supports structural performance installed in the excavation stabilization. In this article it is intended to evaluate and analyze some of the solutions already implemented in several similar geological and geotechnical situations, in order to establish a methodological principle for the design of the tunnels included in a highway section under construction in the region influenced by the Himalayas, in the state of Himachal Pradesh (India) and referenced by "four laning of Kiratpur to Ner Chowk section".

Model morphisms (MoMo) to enable language independent information models and interoperable business networks

MSc. Dissertation presented at Faculdade de Ciências e Tecnologia of Universidade Nova de Lisboa to obtain the Master degree in Electrical and Computer Engineering

FPGA-based architecture for hyperspectral unmixing

This paper proposes an FPGA-based architecture for onboard hyperspectral unmixing. This method based on the Vertex Component Analysis (VCA) has several advantages, namely it is unsupervised, fully automatic, and it works without dimensionality reduction (DR) pre-processing step. The architecture has been designed for a low cost Xilinx Zynq board with a Zynq-7020 SoC FPGA based on the Artix-7 FPGA programmable logic and tested using real hyperspectral datasets. Experimental results indicate that the proposed implementation can achieve real-time processing, while maintaining the methods accuracy, which indicate the potential of the proposed platform to implement high-performance, low cost embedded systems.