A adopção das IPSAS em Portugal conduzirá necessariamente ao relato de informação financeira comparável no âmbito do Sector Público Administrativo?

Jornadas realizadas em Leiria de 6-8 de fevereiro de 2014As demonstrações financeiras públicas podem ser menos comparáveis do que os seus utilizadores, habitualmente, presumem. Face à expectativa de implementação das IPSAS em Portugal, este estudo pretende contribuir para determinar se a sua adopção conduzirá, necessariamente, ao relato de informação comparável. As principais conclusões prendem-se com a necessidade de harmonizar a informação orçamental no que respeita quer aos modelos das demonstrações financeiras e aos conceitos envolvidos, quer quanto aos métodos de mensuração das receitas e das despesas. Tenha-se presente que as IPSAS não contemplam as diversas questões estudadas sendo as mesmas definidas pela variada, dispersa e contraditória legislação em vigor

Financial Sustainability Without Comparability in the European Union? The Directive 2011/7/EU

The objective of this work is to analyze if the data of Spain and Portugal, under the reporting mechanisms of the Directive 2011/7/EU, is comparable, allowing to foresee financial problems. One of the great challenges of public governance is taking measures to ensure financial sustainability. This study highlights the need to obtain comparable, reliable, and timely information in the European Union, urging for a common methodology between the member states.info:eu-repo/semantics/publishedVersio

Local Governments’ Performance on the Late Payments Directive in Portugal

Due to concerns about the government’s debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities’ payment behaviour, the LPD did not specify the methodology for performance feedback. To better understand the Portuguese performance regarding the payment period (PP), this exploratory study investigates whether local governments may have used different categories of liabilities as part of a gaming strategy. Data were collected from 308 Portuguese local governments between 2014 and 2019 (the last available year). The findings of the descriptive and Pearson correlation analyses suggest that local governments with lower and higher PPs have different patterns of indebtedness over time. By providing insights into the Portuguese local governments’ performance feedback on the LPD, this paper contributes to the literature on gaming behaviours in public organizations.info:eu-repo/semantics/publishedVersio

Evidence of the Long-term Influence of Local Regulations as a Challenge to the International Harmonization of Financial Reporting

The study aims to assess the potential long-term effects of the ‘accounting culture’ sedimented in POC on the materialization of the concepts in IAS and IFRS. Through the archive research as a method, the contents of the consolidated reports of the entities listed in the main Index of Euronext Lisboa for the most recent year (2020 or 2021, when available) were assessed. The financial reporting by the listed entities in Portugal, based on international accounting standards (NIC, in the Portuguese acronym), is still influenced by the terms and expressions from the Official Accounting Plan (POC, in the Portuguese acronym), the standard that was in force until 2009 (2004, for the listed entities), regardless of the activity sector. Thus, potential long-term effects of the previous local regulations on the financial reporting of these entities are identified, which is an element that can be presented as a challenge to a de facto harmonisation. The proposed analysis is expected to attract the attention of financial reporting standard setters and regulators to the potential constraints associated with the international harmonization of financial reporting, namely the specific environment of each jurisdiction where the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) have been applied. Studies of this nature allow broadening the discussion around the implementation of effective measures to reduce the constraints associated with the adoption and application of these standards, with the purpose of achieving higher levels of harmonisation or de facto convergence.info:eu-repo/semantics/publishedVersio

Does the Average Payment Period Play a Relevant Role in Explaining the Portuguese Municipalities’ Financial Distress?

The average payment period (APP) is an important measure to monitor public sector liquidity and commercial debt sustainability. In the European Union, the relevance of APP as an indicator to mitigate those concerns was settled by the issuance of a Directive on this topic. Then, considering the likely relationship between the APP and financial distress (FD), this paper aims to assess if the current and historical APP plays a relevant role in explaining the data for 308 Portuguese municipalities’ FD. Regression analysis, including panel data and simple linear regression models, is used for the period between 2011 and 2019 (the last year available for APP). The findings show that the number of municipalities that exceed the debt limit has been reducing. Some of them comply with the 30 days threshold being, nonetheless, in a financial distress situation and subject to recovery mechanisms. By APP levels, the findings identify that the APP significantly predicts FD for those entities that do not comply with the threshold. By size, the FD seems to be better explained by historical APP within the smaller entities. Finally, the robustness test and further analyses performed indicate the likely relevance of macroeconomic factors for predicting FD using APP as an explanatory variable. This paper contributes to previous studies on the municipalities’ financial condition, namely by considering the APP in the analysis of the financial situation of the municipalities. As a novelty, this study considers a new proxy for municipal FD and panel data analysis.info:eu-repo/semantics/publishedVersio

estudo de caso de empresas de Vila Franca de Xira

Dissertação de Mestrado em ContabilidadeAs microentidades constituem a grande parte do tecido empresarial português passando muitas vezes despercebidas, umas vezes por serem incluídas na categoria das pequenas e médias empresas (PME), outras por terem uma estrutura tão pequena que não lhes é dada a importância devida. O presente estudo tem como objetivo geral conhecer a utilidade que a informação financeira tem na tomada de decisão dos gestores das microentidades e como objetivos específicos: 1) identificar os principais utilizadores da informação, 2) conhecer as necessidades de informação para esses gestores, 3) avaliar a correspondência entre as necessidades sentidas pelos gestores e a informação que é produzida e 4) perceber se os gestores têm a perceção da existência de um novo normativo e da sua utilidade. Neste estudo utilizou-se como metodologia de investigação o método de estudo de casos múltiplos, tendo-se entrevistado 10 gestores de microentidades e 6 contabilistas certificados, de modo a responder às questões anteriormente levantadas. A conclusão a que se chegou é que os gestores consideram a informação financeira importante, utilizam-na e consideram-na suficiente para a sua tomada de decisão. No entanto, nem todos os contabilistas corroboram esta posição dos gestores sendo alguns de opinião que aquela informação não é utilizada pelos gestores das microentidades. Os gestores, por sua vez, não tiveram a perceção da mudança de normativo, considerando que é um assunto do contabilista certificado.Abstract - Microentities are a major part of the portuguese business community and often go unnoticed, once for the inclusion in the category of small and medium enterprises (SMEs), or for having such a small structure, which are not given due importance. This study has the general objective of getting to know the usefulness of financial information in the decision making of micro-entities managers, and has the following objectives: 1) identify the main users of information, 2) know the information needs for these managers, 3) evaluate the correspondence between the needs felt by managers and the information that is produced, and 4) see if managers have the perception of the new accounting standard. In this study it was used as research methodology the study method of multiple cases, having been interviewed 10 managers of micro and 6 certified accountants in order to answer the questions previously raised. The conclusion was that the managers believe that the financial information is important, used it in some case management, and consider it enough for the decision making. However the perception on the part of accountants does not corroborate with this managers ‘position. The managers, in turn, did not have the perception of changing regulations, considering it is a matter of certified accountant

Determinants of Students' Satisfaction in an Online Environment in Portuguese Higher Education Institutions

Online education assumed an increasing relevance in the last two years in face of the successive pandemic-motivated lockdowns by SARS-Cov-2. Considering the potential strengthening of this type of education in Portugal, particularly in the context of higher education, this study aims to analyze the perspective of students on three vectors of the online education quality, namely the overall quality of classes, the assessment process, and the online teaching tools available. Students' perceptions regarding these vectors will be assessed from the demographic variables, and factors that underlie online education according to the literature. The research is based on a quantitative methodology. Data was carried out through a structured questionnaire applied online, which had the answers of 2,107 students from different courses and higher education institutions in Portugal in July 2020. Factor analysis and logistic regression were used. The findings identified a significant association between the three vectors of the quality of online education proposed, and the factors usually proposed in the literature that are part of the student, instructor, and technology dimensions. It is expected that this research provides the inputs to the different players involved either in the implementation or development of courses offered through online learning in Portugal.info:eu-repo/semantics/publishedVersio

Why Auditors Increasingly Rely on Analytical Procedures: An Empirical Approach in Portugal

Purpose:   The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements.   Theoretical framework: The study develops the problem arising from more complex financial information due to more complex transactions within market players, and develops all the theoretical approach to auditing and the analytical procedures ruled in ISA 520.   Design/methodology/approach: A relevant sample was taken from the auditing market in Portugal, and thus principal component analysis was develop in order to conclude why auditors tend to rely increasingly in analytical procedures, as a source of evidence in auditing approaches.   Findings:   The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to carry out more efficient audits with fewer substantive detail tests as well as improvements in the interpretation of norms applicable to auditing work.   Research, Practical & Social implications: Comprehensive conclusions identify the increasing usage and confidence on analytical procedures by auditors, pointing out objective reasons the justify that fact.   Originality/value:  There are several investigations about risk based approach in auditing, but no actual study was found that explores the reasons behind the increasing usage of such procedures, within the International Standards on Auditing (ISA’s). The study thus provides evidence about reliability and relevance of such procedures

DIREITO SISTÊMICO COMO MÉTODO CONSENSUAL PARA RESOLUÇÃO DE CONFLITOS NO DIREITO DE FAMÍLIA

A ideia deste artigo é explanar sobre o método consensual de resolução de conflito que tem sido utilizado no Poder Judiciário, qual seja a constelação familiar, trazendo a importância da aplicação desta sistêmica no direito de família. Trata-se de um tema de suma importância em todo o contexto social, porém, a implantação desta sistêmica em âmbito jurídico tem sido importante ante aos resultados já apresentados em outras comarcas. A utilização desta técnica tem como fundamento a Resolução do CNJ, cujo esta, determinou a aplicação de métodos consensuais para a resolução de conflitos. E em concordância com a Resolução, o Juiz do estado da Bahia Dr. Sami Storch, implanta a constelação familiar no âmbito jurídico e dá a denominação de Direito Sistêmico, onde há cerca de 12 anos vem trabalhando com a sistêmica no Tribunal da Bahia, obtendo inúmeros resultados, bem como, vem apresentando a sistêmica através de whorkshops por todo o país, mostrando a necessidade da implantação de novos métodos consensuais para a resolução de conflitos. E mostrando ainda, a importância de trazer para o sistema familiar a harmonia, que é aquilo que muitas vezes as pessoas buscam, porém não sabem como resolver a questão. Como se trata de uma questão ainda em estudos, tendo apenas relatos, e demonstração de resultados já obtidos, não há, portanto, uma discussão doutrinária, sendo assim, são dados baseados em alguns resultados já obtidos

Análise das metodologias aplicadas no ensino médio por professores de educação física nas escolas da cidade de Piritiba-BA

Monografia (graduação)—Universidade de Brasília, Faculdade de Educação Física, Curso de Licenciatura em Educação Física, 2014. Curso de Licenciatura em Educação Física a Distância.O presente estudo pretende discutir as metodologias adotadas pelos professores de Educação Física para o ensino médio na cidade de Piritiba. Para tanto o mesmo buscou investigar o seguinte problema de pesquisa: Quais as metodologias de ensino utilizadas pelos professores de Educação Física nas aulas do ensino médio na cidade de Piritiba-Ba? Nesse sentido objetivou: Identificar as estratégias utilizadas por Professores de Educação Física no ensino médio das escolas de Piritiba-Ba; Identificar e analisar os conteúdos desenvolvidos pelos professores; Realizar um levantamento sobre as expectativas dos alunos em relação ás aulas de Educação Física. O estudo em questão teve como método a aplicação de questionários abertos e fechados para alunos e professores de Educação Física do ensino médio das respectivas escolas. Os resultados demonstraram que os alunos gostam das aulas de Educação Física ministradas e as considera importante. Por outro lado, reclamam da falta de atividades diversificadas e de conteúdos como danças, lutas e atividades físicas. Sendo assim percebe-se a necessidade dos Professores de Educação Física de rever suas metodologias aplicadas na relação ensino-aprendizagem, e talvez adotar novas ideias e estratégias buscando métodos de transformar as aulas em aulas mais atraente e a Educação Física também para que esta disciplina seja vista de outra maneira