Towards a knowledge-based system to assist the Brazilian data-collecting system operation

A study is reported which was carried out to show how a knowledge-based approach would lead to a flexible tool to assist the operation task in a satellite-based environmental data collection system. Some characteristics of a hypothesized system comprised of a satellite and a network of Interrogable Data Collecting Platforms (IDCPs) are pointed out. The Knowledge-Based Planning Assistant System (KBPAS) and some aspects about how knowledge is organized in the IDCP's domain are briefly described

A perceção dos decisores internos locais sobre a adequabilidade do relato financeiro

The present study aims to understand and explain the different perceptions of internal users with respect to suitability of municipal financial reporting and to identify improvements of its content to make it more useful for decision-making. To achieving the proposed objectives we used qualitative research method, based on interviews conducted with internal decision-makers responsible for financial area of municipalities. The results obtained allow the conclusion that internal decision-makers understand the current financial reporting as generally adequate to provide useful information. However, they also consider that the utility of financial reporting could be improved if it integrated new types of information, such as consolidated information and separated information between assets that could generate future income and assets that could generate potential public service. It’s also important to overcome some mismatc hes, specifically the definition and uniform designation of economic-financial indicators.O presente estudo tem como objetivo compreender e explicar as diferentes perceções dos utilizadores internos relativamente à adequabilidade do modelo de relato financeiro municipal e identificar melhorias no conteúdo do mesmo de modo a torná-lo mais útil para a tomada de decisões. Para a concretização dos objetivos definidos recorreu-se ao método de investigação qualitativa com base em entrevistas. Os entrevistados foram os decisores internos responsáveis pela área financeira dos municípios. Os resultados obtidos permitiram concluir que os decisores internos percionam o atualmodelo de relato financeiro como geralmente adequado para a disponibilização de informação útil. Contudo, os decisores internos consideram que essa utilidade poderia ser aumentada caso viessem a ser incluídos no atual relato novos tipos de informação, como sejam informação consolidada e informação separada sobre ativos suscetíveis de gerar rendimentos futuros e ativos susceptíveis de gerar um potencial serviço público, ou superados certos desajustamentos, nomeadamente a definição e designação uniforme de indicadores económicos-financeiros

Adequabilidade do relato financeiro: perceção dos decisores internos nos governos locais em Portugal

O presente estudo tem como objetivo identificar, compreender e explicar as diferentes perceções dos utilizadores internos relativamente à adequabilidade do modelo de relato financeiro municipal e identificar melhorias no conteúdo do mesmo de modo a torná-lo mais útil para a tomada de decisões. Para a concretização dos objetivos definidos recorreu-se ao método de investigação mista com abordagem quantitativa (questionário) e qualitativa (entrevistas). A amostra é constituída pelos decisores (técnicos e políticos) internos responsáveis pela área financeira dos municípios. Os resultados obtidos permitiram concluir que os decisores internos percionam o atual modelo de relato financeiro como geralmente adequado para a disponibilização de informação útil. Contudo, os decisores internos consideram que essa utilidade poderia ser aumentada caso viessem a ser incluídos no atual relato novos tipos de informação, como sejam informação consolidada e informação separada sobre ativos suscetíveis de gerar rendimentos futuros e ativos suscetíveis de gerar um potencial serviço público, ou ultrapassados certos desajustamentos, nomeadamente a definição e designação uniforme de indicadores económicos-financeiros

Necessidades de informação para as tomadas de decisão internas e a utilidade do relato financeiro autárquico: o caso do município de Bragança

As modificações do sistema contabilístico autárquico têm melhorado a informação financeira preparada, aumentando a sua utilidade para a gestão autárquica em Portugal, designadamente para as tomadas de decisão e controlo internos. Com base num estudo de caso, este trabalho visa identificar as necessidades de informação dos utilizadores municipais para apoio às decisões internas e aferir a utilidade da informação da actual prestação de contas para a satisfação dessas necessidades. Os resultados evidenciam que os utilizadores municipais têm diferentes necessidades de informação financeira para as tomadas de decisão internas. As situações de necessidades de informação que os utilizadores mais têm precisão para as suas tomadas de decisão internas abrangem informação financeira e da Contabilidade de Custos. Na primeira destacam-se a capacidade de endividamento da autarquia, o investimento realizado e a performance da gestão relativa à execução orçamental; na segunda merecem realce informação que permita à autarquia decidir se deve continuar responsável pela produção de determinado bem ou serviço ou subcontratá-lo a entidades externas, e sobre os custos dos investimentos realizados e os custos das obras e dos projectos autárquicos efectuados por administração directa. Para os utilizadores internos do Município de Bragança, a utilidade da informação da prestação de contas é média ou baixa para a satisfação das diferentes necessidades de informação identificadas no presente estudo

Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais

Literature on the field highlights that the usefulness for decision-making, of financial reporting prepared and disclosed by public entities, depends on several factors contextual to entities. This paper tries to identify the explanatory factors (internal and external) of the usefulness of financial reporting for decision-making by internal decision-makers (political and technical) of the Portuguese municipalities. The results show that the pressure of professional organisations and the pressure of a national problem (both external factors) as well as the lack of knowledge and proper training on the accounting information system (internal organisational factor) are the factors that most influence the usefulness of financial reporting. These results are also confirmed in the qualitative analysis, which reinforces the factor relating to work overload

The perceived usefulness of financial information for decision making in Portuguese municipalities the importance of internal control

The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach: The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness. Findings: Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities' internal users' attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making. Research limitations/implications: The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject. Practical implications: The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes. Originality/value: This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.info:eu-repo/semantics/publishedVersio

Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais

A literatura da área indica que a utilidade para as tomadas de decisão, do relato financeiro preparado e divulgado pelas entidades públicas, depende de diversos fatores contextuais às entidades. O presente trabalho procura assim identificar os fatores explicativos (internos e externos) da utilidade do relato financeiro para a tomada de decisão dos decisores internos (políticos e técnicos) dos municípios portugueses. Os resultados evidenciam que a pressão de organizações profissionais e a pressão de um problema nacional (ambos fatores externos) e a falta de conhecimento e formação adequada sobre o sistema de informação contabilística (fator organizacional interno) são os fatores que mais influenciam a utilidade da informação do relato financeiro. Estes resultados são confirmados também na análise qualitativa, que reforça o fator sobrecarga de trabalho. Os resultados evidenciam que a pressão de organizações profissionais e a pressão de um problema nacional (ambos fatores externos) e a falta de conhecimento e formação adequada sobre o sistema de informação contabilística (fator organizacional interno) são os fatores que mais influenciam a utilidade da informação do relato financeiro. Estes resultados são confirmados também na análise qualitativa, que reforça o fator sobrecarga de trabalho.Literature on the field highlights that the usefulness for decision-making, of financial reporting prepared and disclosed by public entities, depends on several factors contextual to entities. This paper tries to identify the explanatory factors (internal and external) of the usefulness of financial reporting for decision-making by internal decision-makers (political and technical) of the Portuguese municipalities. The results show that the pressure of professional organisations and the pressure of a national problem (both external factors) as well as the lack of knowledge and proper training on the accounting information system (internal organisational factor) are the factors that most influence the usefulness of financial reporting. These results are also confirmed in the qualitative analysis, which reinforces the factor relating to work overload.info:eu-repo/semantics/publishedVersio

On the Integrability and Chaos of an N=2 Maxwell-Chern-Simons-Higgs Mechanical Model

We apply different integrability analysis procedures to a reduced (spatially homogeneous) mechanical system derived from an off-shell non-minimally coupled N=2 Maxwell-Chern-Simons-Higgs model that presents BPS topological vortex excitations, numerically obtained with an ansatz adopted in a special - critical coupling - parametric regime. As a counterpart of the regularity associated to the static soliton-like solution, we investigate the possibility of chaotic dynamics in the evolution of the spatially homogeneous reduced system, descendant from the full N=2 model under consideration. The originally rich content of symmetries and interactions, N=2 susy and non-minimal coupling, singles out the proposed model as an interesting framework for the investigation of the role played by (super-)symmetries and parametric domains in the triggering/control of chaotic behavior in gauge systems. After writing down effective Lagrangian and Hamiltonian functions, and establishing the corresponding canonical Hamilton equations, we apply global integrability Noether point symmetries and Painleveproperty criteria to both the general and the critical coupling regimes. As a non-integrable character is detected by the pair of analytical criteria applied, we perform suitable numerical simulations, as we seek for chaotic patterns in the system evolution. Finally, we present some Comments on the results and perspectives for further investigations and forthcoming communications.Comment: 18 pages, 5 figure