XBRL: Facilitador da Divulgação do Relato Financeiro

Os aspectos culturais, económicos e políticos têm influenciado as práticas contabilísticas a nível mundial, originando diferentes normativos nos diversos países. Com a globalização, a comparabilidade é cada vez mais uma das principais características exigidas pelos destinatários da informação financeira, em especial pelos mercados financeiros que têm assumido especial destaque na economia mundial. A fim de obter a tão desejada comparabilidade, a União Europeia iniciou o processo de harmonização contabilística, publicando o Regulamento nº 1606/2002, que veio obrigar as sociedades presentes nos seus mercados financeiros a adoptarem as Normas Internacionais de Contabilidade nas contas consolidadas. Com este processo ficaram criadas as condições necessárias para uma normalização ao nível do formato de divulgação do relato financeiro. O desenvolvimento das novas tecnologias da informação e comunicação veio proporcionar o aparecimento de linguagens que podem, com vantagens, ser adaptadas à preparação e divulgação do relato financeiro. A linguagem XBRL (eXtensible Business Reporting Language), apresenta vantagens incontestáveis que ajudam a melhorar a relevância, fiabilidade e comparabilidade da informação financeira. No entanto, passada uma década após o início do seu desenvolvimento, a linguagem XBRL não é ainda a linguagem padrão no relato financeiro. Por este facto, importa analisar o desfasamento referido relativamente à linguagem XBRL na União Europeia, bem como a sua representatividade relativamente a outros formatos utilizados na divulgação do relato financeiro.The cultural, economic and politics aspects have influenced the worldwide accounting practices, creating different rules in different countries. With globalization, comparability is increasingly one of the main characteristics required by users of financial reporting, particularly by the financial markets which have assumed particular prominence in the global economy. In order to achieve the much desired comparability, the European Union started the process of harmonization accounting, publishing Regulation (EC) nº 1606/2002, which requires listed companies in their financial markets to adopt International Accounting Standards in the consolidated accounts. With this process were created the conditions for a normalisation in the format of disclosure of financial reporting. The development of new information and communication technologies offer came the emergence of languages that can, with advantage, be adapted to the preparation and dissemination of financial reporting. The language XBRL (eXtensible Business Reporting Language), has advantages that help improve the relevance, reliability and comparability of financial information. However, past a decade after the start of its development, XBRL is not yet the standard language in financial reporting. Therefore, it is crucial to examine the gap mentioned for the XBRL language in the European Union and its representativeness in relation to other formats used in the disclosure of financial reporting

XBRL: facilitador da Divulgação do Relato Financeiro

Os aspectos culturais, económicas e políticas têm influenciado as práticas contabilísticas a nível mundial, originando diferentes normativos nos diversos países. Com a globalização, a comparabilidade é cada vez mais uma das principais características exigidas pelos destinatários da informação financeira, em especial pelos mercados financeiros que têm assumido especial destaque na economia mundial. A fim de obter a tão desejada comparabilidade, a União Europeia iniciou o processo de harmonização contabilística, publicando o Regulamento nº 1606/2002, que veio obrigar as sociedades presentes nos seus mercados financeiros a adoptarem as Normas Internacionais de Contabilidade. Com este processo ficaram criadas as condições necessárias para uma normalização ao nível do suporte do relato financeiro. O desenvolvimento das novas tecnologias da informação e comunicação veio proporcionar o aparecimento de linguagens específicas de relato financeiro. A linguagem XBRL (eXtensible Business Reporting Language), apresenta vantagens incontestáveis que ajudam a melhorar a relevância, fiabilidade e comparabilidade da informação financeira. No entanto, passado uma década após o início do seu desenvolvimento a XBRL não é ainda a linguagem padrão no relato financeiro. Por este facto, interessa analisar o estado da arte da linguagem XBRL na União Europeia, bem como a sua significância em relação aos outros formatos do relato financeiro

Applying the TIMBUS Approach to Preserving Context in Digital Libraries

To date, digital preservation has generally focused on the preservation of specific data in the form of artefacts. However, in order to ensure that this data is accessible in the long term, it is vital that we consider how to extract and preserve information on the software and hardware contexts which this data depends upon to operate. We therefore need tools to assist in identifying, preserving and validating the processes which underpin the creation of data in digital libraries. In particular, we need to consider the importance of preserving not just individual digital artefacts, but the platforms which allow digital libraries to render or execute their items. Digital libraries rely on this software to render their items, and it is therefore important to know configuration details and software dependencies to ensure these items remain fully operational in the future. In the case of digital libraries, the TIMBUS framework provides the tools necessary to assist practitioners in identifying relevant processes, undertake risk analysis, and then to assist the user in extracting, preserving and revalidating the necessary processes. This half-day tutorial introduces the TIMBUS approach to process preservation, and demonstrates how it can be applied to issues relating to digital libraries. TIMBUS focuses primarily on business processes, but this tutorial will show its approach to process-oriented preservation is also relevant to digital libraries. It provides a methodology for process preservation and a set of tools which help to semi-automatically validate and preserve processes so that they can be recreated at a later dat. Participants will be given the knowledge to understand the importance of technical environments for collection items, and learn more about the TIMBUS solutions through examples relevant to the digital library domain. They will also gain an understanding of digital preservation as a risk mitigation strategy

Applying the TIMBUS Approach to Preserving Context in Digital Libraries

To date, digital preservation has generally focused on the preservation of specific data in the form of artefacts. However, in order to ensure that this data is accessible in the long term, it is vital that we consider how to extract and preserve information on the software and hardware contexts which this data depends upon to operate. We therefore need tools to assist in identifying, preserving and validating the processes which underpin the creation of data in digital libraries. In particular, we need to consider the importance of preserving not just individual digital artefacts, but the platforms which allow digital libraries to render or execute their items. Digital libraries rely on this software to render their items, and it is therefore important to know configuration details and software dependencies to ensure these items remain fully operational in the future. In the case of digital libraries, the TIMBUS framework provides the tools necessary to assist practitioners in identifying relevant processes, undertake risk analysis, and then to assist the user in extracting, preserving and revalidating the necessary processes. This half-day tutorial introduces the TIMBUS approach to process preservation, and demonstrates how it can be applied to issues relating to digital libraries. TIMBUS focuses primarily on business processes, but this tutorial will show its approach to process-oriented preservation is also relevant to digital libraries. It provides a methodology for process preservation and a set of tools which help to semi-automatically validate and preserve processes so that they can be recreated at a later dat. Participants will be given the knowledge to understand the importance of technical environments for collection items, and learn more about the TIMBUS solutions through examples relevant to the digital library domain. They will also gain an understanding of digital preservation as a risk mitigation strategy

NEGOSEIO: framework for the sustainability of model-oriented enterprise interoperability

Dissertation to obtain the degree of Doctor of Philosophy in Electrical and Computer Engineering(Industrial Information Systems)This dissertation tackles the problematic of Enterprise Interoperability in the current globally connected world. The evolution of the Information and Communication Technologies has endorsed the establishment of fast, secure and robust data exchanges, promoting the development of networked solutions. This allowed the specialisation of enterprises (particularly SMEs) and favoured the development of complex and heterogeneous provider systems. Enterprises are abandoning their self-centrism and working together on the development of more complete solutions. Entire business solutions are built integrating several enterprises (e.g., in supply chains, enterprise nesting) towards a common objective. Additionally, technologies, platforms, trends, standards and regulations keep evolving and demanding enterprises compliance. This evolution needs to be continuous, and is naturally followed by a constant update of each networked enterprise’s interfaces, assets, methods and processes. This unstable environment of perpetual change is causing major concerns in both SMEs and customers as the current interoperability grounds are frail, easily leading to periods of downtime, where business is not possible. The pressure to restore interoperability rapidly often leads to patching and to the adoption of immature solutions, contributing to deteriorate even more the interoperable environment. This dissertation proposes the adoption of NEGOSEIO, a framework that tackles interoperability issues by developing strong model-based knowledge assets and promoting continuous improvement and adaptation for increasing the sustainability of interoperability on enterprise systems. It presents the research motivations and the developed framework’s main blocks, which include model-based knowledge management, collaboration service-oriented architectures implemented over a cloud-based solution, and focusing particularly on its negotiation core mechanism to handle inconsistencies and solutions for the detected interoperability problems. It concludes by validating the research and the proposed framework, presenting its application in a real business case of aerospace mission design on the European Space Agency (ESA).FP7 ENSEMBLE, UNITE, MSEE and IMAGINE project

Security sector reform: a new state-citizen partnership

Os autores procuram identificar aspetos comuns às diferentes doutrinas no âmbito da Reforma do Setor da Segurança, descrevem de modo genérico o caso-estudo da missão da União Europeia para a Reforma do Setor da Segurança na Guiné-Bissau e traçam as linhas de força da política portuguesa em matéria de cooperação externa. O texto apresentado evidencia uma continuidade representada pela centralidade das necessidades de segurança do indivíduo, como destinatário último deste tipo de processos de transformação

A web spatial decision support system for vehicle routing using Google Maps

This article presents a user-friendly web-based Spatial Decision Support System (wSDSS) aimed at generating optimized vehicle routes for multiple vehicle routing problems that involve serving the demand located along arcs of a transportation network. The wSDSS incorporates Google Maps™ (cartography and network data), a database, a heuristic and an ant-colony meta-heuristic developed by the authors to generate routes and detailed individual vehicle route maps. It accommodates realistic system specifics, such as vehicle capacity and shift time constraints, as well as network constraints such as one-way streets and prohibited turns. The wSDSS can be used for “what-if” analysis related to possible changes to input parameters such as vehicle capacity, maximum driving shift time, seasonal variations of demand, network modifications, imposed arc orientations, etc. Since just a web browser is needed, it can be easily adapted to be widely used in many real-world situations. The system was tested for urban trash collection in Coimbra, Portugal

Lateral Interbody Fusion for Treatment of Discogenic Low Back Pain: Minimally Invasive Surgical Techniques

Low back pain is one of the most common ailments in the general population, which tends to increase in severity along with aging. While few patients have severe enough symptoms or underlying pathology to warrant surgical intervention, in those select cases treatment choices remain controversial and reimbursement is a substancial barrier to surgery. The object of this study was to examine outcomes of discogenic back pain without radiculopathy following minimally-invasive lateral interbody fusion. Twenty-two patients were treated at either one or two levels (28 total) between L2 and 5. Discectomy and interbody fusion were performed using a minimallyinvasive retroperitoneal lateral transpsoas approach. Clinical and radiographic parameters were analyzed at standard pre- and postoperative intervals up to 24 months. Mean surgical duration was 72.1 minutes. Three patients underwent supplemental percutaneous pedicle screw instrumentation. Four (14.3%) stand-alone levels experienced cage subsidence. Pain (VAS) and disability (ODI) improved markedly postoperatively and were maintained through 24 months. Segmental lordosis increased significantly and fusion was achieved in 93% of levels. In this series, isolated axial low back pain arising from degenerative disc disease was treated with minimally-invasive lateral interbody fusion in significant radiographic and clinical improvements, which were maintained through 24 months