Maturity in management accounting: exploratory study in Portuguese SME

The purpose of this paper is to characterize the level of maturity of management accounting in Portuguese industrial SMEs. Specifically, the study classifies firms using Kaplan's Four-Stage model; and introduces a new model to classify them better. The research design is exploratory. The data were collected through interviews with those responsible for management accounting in 58 Portuguese industrial SMEs. The analysis used descriptive and inferential statistics and a cluster analysis was performed to classify firms according to their management accounting characteristics. The results showed that all the SMEs belong to stage 2 of Kaplan's model and that it is possible to classify them in one of the four stages of the proposed new model. Moreover, the type of firm and the source of capital have no influence on the level of maturity, although larger firms tend to have greater maturity. The study offers evidence that there is a clear difference between management accounting knowledge and practices, which should motivate top management to focus on the continuous training of firm employees on the latest developments in management accounting methods.info:eu-repo/semantics/acceptedVersio

Determinism versus predictability in the context of Poincare's work on the restricted 3-body problem

It is exposed the Poincare’s work (1880's) in the system defining the restricted 3-body problem which led to the discovery of a special kind of behavior – the dynamical instability. Contrary to the widespread belief that the Deterministic Chaos Theory began with the computational work of Lorenz (1960's), the Poincare's theoretical research was sufficiently clear about the existence of chaotic deterministic behavior. Until the time of Poincare, there was a tacit assumption that the uncertainty in the output does not arise from any randomness in the dynamical laws, since they are completely deterministic, but rather from the lack of the infinite accuracy in the initial conditions. In this paper it is emphasized that the issues of determinism and predictability are distinct

Cohomology of discrete dynamical systems

This article presents a detailed treatment of Livschitz theorem for hyperbolic diffeomorphisms. Based on the periodic data, this theorem provides a necessary and sufficient condition so that cohomological equations have sufficiently regular solutions. It is one of the main tools to obtain global data of cohomological nature from the periodic data. Since it is crucial in the statement of Livschitz theorem, it is also presented the Anosov closing lemma

Predictive models for managing financial incentives oriented to companies: Application to Portugal 2020

Since Portugal joined the European Union (EU) that it has been receiving incentives/funds to reduce disparities with other EU countries. Despite this goal, disparities between European regions still exist and the impact of such funds is questionable. What if it is possible to predict the success of such incentives when the funds are awarded to the beneficiaries? Using data from the database of The Agency for Competitiveness and Innovation (IAPMEI), for the programs National Strategic Reference Framework (QREN), and Portugal 2020, two predictive models are developed to estimate the number of applications to be received and the schedule of expected payments to beneficiaries for a four-month period. The results allow for a better prediction, on one hand, of the resources to be allocated to the evaluation process of the applications, and on the other hand, of the financial execution plan for the upcoming period, in order to prepare the financial execution.info:eu-repo/semantics/acceptedVersio

Puerto Rico\u27s Political Status and Its Right to a Territorial Sea and Exclusive Economic Zone

When, in 1973, preliminary seismic studies were made in Puerto Rico, in order to site a nuclear plant, possible hydrocarbon deposits were delineated. This gave rise to the controversy of Puerto Rico\u27s right to its offshore resources. How far out does Puerto Rico\u27s right extend? Puerto Rico\u27s right to a territorial sea and an exclusive economic zone should be defined by international law standards. The controversy, in the context of Puerto Rico\u27s status question, is what this paper is about

Nonprofit organizations: in what extent is internet being used to (re)connect stakeholders and organizations? An empirical study in Portuguese foundations

Statistics reveal nonprofit organizations as the major employers and the major sources of employment growth in countries throughout the world. Although sources of financial support show different weights, it is a fact that donors and other stakeholders are becoming more interested in obtaining information about the efficiency and the effectiveness resources application. This research measures the extent in what NPO Foundations are disclosing on internet the information pointed out by literature as legally mandatory and as relevant for the stakeholders. Based on data collection from 86 IPSS Portuguese Foundations’ website, a bivariate analysis was undertaken and the main relevant statistics were presented. This paper brings an important overview about transparency status and communication between NPO and its stakeholders. The relevant observations of this study allowed us on identifying, firstly, the deficit on application of the legislation and, secondly, the low level of practices performed by IPSS Foundations in order to disclose relevant information for the stakeholders like: strategy, communication tools and other financial and nonfinancial information.info:eu-repo/semantics/acceptedVersio

Protocolos para extração de DNA genômico de amostras de pêlo de bovinos.

Descreve uma experiência de padronização de protocolo de extração de DNA de células do bulbo capilar de pêlos coletados da vassoura da cauda de bovinos visando a utilização em análises por PCR.bitstream/item/24672/1/ct87-protocolos-extracaoDNA.pd

Bienes concejiles y régimen comunal. Claves, modelos y referencias del mundo rural durante la Edad Moderna

Actas de la XII Reunión Científica de la Fundación Española de Historia Moderna, celebrada en la Universidad de León en 19-21 de junio de 2012. Laureano M. Rubio Pérez, Universidad de León ([email protected])La problemática histórica del régimen comunal ha sido objeto de diferentes estudios y sigue siendo objeto de atención de de historiadores y científicos sociales. A partir del modelo de análisis conjunto en el que convergen los diferentes componentes del régimen comunal y del conocimiento alcanzado por la historiografía europea y española, abordamos la cuestión mediante el análisis de las claves y cuestiones fundamentales: el régimen comunal a partir de las diferentes posiciones interpretativas; su evolución desde la diversidad territorial y su incidencia en el desarrollo social y económico de la sociedad rural durante la Edad Moderna. Planteado y analizado el estado de la cuestión, centramos el estudio a partir del modelo colectivista desarrollado hasta el siglo XX en el noroeste español y del proceso evolutivo de los cuatro componentes fundamentales del régimen comunal: la comunidad rural y sus instituciones gestoras, los bienes concejiles comunales y las formas y usos de gestión. A diferencia de Europa y de otros territorios de España, el régimen comunal y el colectivismo agrario, no sólo no desapareció o evolucionó hacia formas privadas o individuales, sino que se adaptó a los cambios y de alguna forma salió fortalecido de las reformas del siglo XIX.El presente trabajo se inserta en el Proyecto de Investigación, I+D+I, financiado por del Ministerio de Ciencia y Tecnología bajo el título: Bienes concejiles, régimen comunal y colectivismo agrario en el noroeste español, siglos XV-XX. Nº de ref.: HAR2009-10302.Peer reviewe

Efficient synchronization of one-dimensional chaotic quadratic maps by different couling terms

The possibility of chaotic systems oscillate in a coherent and synchronized way is not an obvious phenomenon, since it is not possible to reproduce exactly the initial conditions and the sensitive dependence on initial conditions is one of the main characteristics associated with the chaotic behavior. We consider synchronization phenomena of discrete chaotic dynamical systems (identical or non-identical) with nonlinear unidirectional and bidirectional coupling schemes. In order to illustrate the synchronization methods present in this paper, we always use a system of two coupled chaotic quadratic maps. First, we present a systematic way to design unidirectional and bidirectional coupling schemes for synchronizing arbitrary pairs of one-dimensional chaotic maps. In dissipative coupling, we use two methods to study the stability of synchronous state: the linear stability and the Lyapunov functional analysis. Second, we explore other coupling schemes. With the unidirectional coupling based on the singular value decomposition it is possible to suppress the exponential divergence of the dynamics of the synchronization error and to guarantee linear stability of the synchronized state in all points of the state space. The other coupling scheme is asymmetric and appears in natural a family of analytic complex quadratic maps