Proposta de aplicação do sistema de custeio baseado em atividades numa empresa de prestação de serviços aduaneiros

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Amélia Cristina Ferreira da Silva

Measuring the performance of Customs Information Systems (CIS) in Malaysia

In the scope of this study, ‘performance measurement’ includes the collection and presentation of relevant information that reflects progress in achieving organisational strategic aims and meeting the needs of stakeholders such as merchants, importers, exporters and other clients. Evidence shows that utilising information technology (IT) in customs matters supports import and export practices and ensures that supply chain management flows seamlessly. This paper briefly reviews some practical techniques for measuring performance. Its aim is to recommend a model for measuring the performance of information systems (IS): in this case, the Customs Information System (CIS) used by the Royal Malaysian Customs Department (RMCD).The study evaluates the effectiveness of CIS implementation measures in Malaysia from an IT perspective. A model based on IS theories will be used to assess the impact of CIS. The findings of this study recommend measures for evaluating the performance of CIS and its organisational impacts in Malaysia. It is also hoped that the results of the study will assist other Customs administrations evaluate the performance of their information systems.

Project management office a knowledge broker in project-based organisations

Current research into project management offices (PMOs) has stressed the PMOs' potential to act as knowledge brokers between projects, and between project and top management. Nonetheless, the literature does not provide sufficient evidence of the brokering role of PMOs. The research reported here aims to examine PMO's functions from a knowledge sharing perspective and explore whether or not these functions reflect the knowledge sharing needs of project managers (PMs). These issues are investigated through a cross-case analysis of seven organisations. The main contribution is insight into how PMs share knowledge and awareness of the need to structure PMOs to align with PMs' nature, needs and expectations in order to improve knowledge sharing in PBOs. Finally, some practical steps for helping PMOs to better adapt their functions to the needs of PMs and their learning and knowledge sharing style are proposed.

Voyages and travels into Brasil and east-Indies : containing an exact description of the dutch Brasil and divers parts of the east-Indies, their provinces, cities, living creatures, and products, the manners, customs, habits and religion the inhabitants : with a particular account of all the remarkable passages that happened during the author's stay of nine years in Brasil, especially in relation to the revolt of the portugueses, and the intestine war carried on there from 1640 to 1649 : as also a most ample description of the most famous city of batavia in the east-Indies

Joan Nieuhoff, viajante alemão, nasceu em Usen, Vesfália, em 1618, e morreu em Madagascar, em 1672. Trabalhou na Companhia das Índias Orientais, foi nomeado agente em Batávia, em 1654. Em 1655, foi à China tratar da abertura dos portos daquele país ao comércio holandês. Governou o Ceilão de 1662 a 1667. Em 1672, desembarcando em Madagascar, foi morto pelos nativos.

How far from Jerusalem? Tropical customs and the question of race in the Book of John Mandeville

The Book of John Mandeville, while ostensibly a pilgrimage guide documenting an English knight’s journey into the East, is an ideal text in which to study the developing concept of race in the European Middle Ages. The Mandeville-author’s sense of place and morality are inextricably linked to each other: Jerusalem is the center of his world, which necessarily forces Africa and Asia to occupy the spiritual periphery. Most inhabitants of Mandeville’s landscapes are not monsters in the physical sense, but at once startlingly human and irreconcilably alien in their customs. Their religious heresies, disordered sexual appetites, and monstrous acts of cannibalism label them as fallen state of the European Christian self. Mandeville’s monstrosities lie not in the fantastical, but the disturbingly familiar, coupling recognizable humans with a miscarriage of natural law. In using real people to illustrate the moral degeneracy of the tropics, Mandeville’s ethnography helps shed light on the missing link between medieval monsters and modern race theory.

A view of the history, literature, and religion of the Hindoos : including a minute description of their manners and customs, and translations from their principal works / by Rev. W. Ward.

http://www.archive.org/details/wardshidoos00sethuoft

Hinduism and Christianity in Orissa: containing a brief description of the country, religion, manners and customs, of the Hindus, and an account of the operations of the American Freewill Baptist Mission in northern Orissa ... By O.R. Bacheler ...

http://www.archive.org/details/hinduismandchris00bachuoft

The honest broker; making sense of science in policy and politics

p.81-82

The honest broker; making sense of science in policy and politics

p.81-82

Customs-Related Transaction Costs, Firm Size and International Trade Intensity

Customs are generally perceived as a time-consuming impediment to international trade. However, few studies have empirically examined the determinants and the impact of this type of government-imposed transaction costs. This paper analyses the role of firm size as a determinant of customs-related transaction costs, as well as the effect of firm size on the relationship between these costs and the international trade intensity of firms. The results of this study indicate that customs-related transaction costs repress international trade activities of firms, even at low levels of these costs. The paper identifies transaction-related economies of scale, simplified customs procedures and advanced information and communication technology as main determinants of customs-related transaction costs. It is shown that when these factors are taken into account, firm size has no effect on customs-related transaction costs. Policy implications are considered for firm strategy and public policy.