Suchergebnisse

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).

Purpose/objectives: This paper seeks to investigate whether performance management (PM) framework adopted in Portuguese local government (PLG) fit the Otley's PM framework (1999). In particularly, the research questions are (1) whether PM framework adopted in PLG (SIADAP) fit the Otley´s framework, and (2) how local politicians (aldermen) see the operation of performance management systems (PMS) in PLG (focusing on the goal-setting process and incentive and reward structures). Theoretical positioning/contributions: With this paper we intend to contribute to literature on how the Otley's PM framework can guide empirical research about the operation of PMS. In particular, the paper contributes to understand the fit between PMS implemented in PLG and the Otley´s PM framework. The analysis of this fit can be a good contribution to understand if PMS are used in PLG as a management tool or as a strategic response to external pressures (based on interviews conducted to aldermen). We believe that the Otley's PM framework, as well as the extended PM framework presented by Ferreira and Otley (2009), can provide a useful research tool to understand the operation of PMS in PLG. Research method: The first research question is the central issue in this paper and is analyzed based on the main reforms introduced by Portuguese government on PM of public organizations (like municipalities). On the other hand, interviews conducted on three larger Portuguese municipalities (Oporto, Braga, and Matosinhos) show how aldermen see the operation of PMS in PLG, highlighting the goals setting process with targets associated and the existing of incentive and reward structures linked with performance. Findings: Generally we find that formal and regulated PM frameworks in PLG fit the main issues of the Otley's PM framework. However, regarding the aldermen perceptions about PMS in practice we find a gap between theory and practice, especially regarding difficulties associated with the lack of a culture of goals and targets setting and the lack of incentive and reward structures linked with performance.

This article presents a qualitative study that aims to investigate whether and how local politicians use perfor­mance information to evaluate top managers' performance. The main goal is to contribute to knowledge on performance management in the political sphere. Based on semi-structured interviews, findings show that the organi­zational climate determines the willingness to use information. There is an internal culture embedded in public agencies, like municipalities, that lead politicians to be more or less concerned about the use of performance information. The study shows that politicians are more likely to adopt the 'implicit' and the 'operations-conscious' styles rather than the 'output-constrained' and the 'outcome-conscious' styles. In general, politicians failed to implement a culture focused on the use of performance information. The institutional approach helps to identify political responses to institutional pressures and understand the reasons for a reduced use of information in the Portuguese context. ; Este trabajo presenta un estudio cualitativo que tiene como objetivo investigar si y cómo los políticos locales portu­gueses utilizan la información de ubicación para evaluar el desempeño de los top managers. El principal objetivo es contribuir al conocimiento de la gestión de desempeño en la esfera política. Tiendo por base las entrevistas realizadas a los políticos locales, los resultados muestran que el clima organizacional determina la voluntad de utilizar la in­formación. Hay una cultura interna incrustada en las entidades públicas, como los ayuntamientos, que hace que los políticos son más o menos dispuestos a usar la información. En el presente trabajo muestra que los políticos tienen una mayor orientación hacia el los estilos implícit y operations-conscious en vez de los estilos de output-constrained y outcome-conscious. En general, los políticos no pusieron en práctica una cultura centrada en el uso de la información de desempeño. El enfoque institucional nos ayuda a identificar las respuestas políticas a las presiones institucionales y a comprender las razones del reducido uso de la información en el contexto portugués. ; Este artigo apresenta um estudo qualitativo que pretende investigar até que ponto e como os políticos locais portugueses usam a informação de desempenho para avaliar a performance dos gestores de topo. O objetivo principal é contribuir para o conhecimento na área da performance management (PM) na esfera política. Tendo por base as entrevistas semiestruturadas realizadas com os políticos locais, os resultados mostram que o clima organizacional determina a predisposição para usar a informação. Existe uma cultura enraizada nas organizações públicas, nomeadamente os municípios, que conduz os políticos a estarem mais ou menos predispostos a usar a informação de desempenho. Neste artigo concluímos que os políticos têm uma maior orientação para o uso de estilos implicit ou operations-conscious em vez dos estilos output-constrained e outcome-conscious. Em geral, os políticos falharam ao implementar uma cultura orientada para o uso da informação de desempenho. A teoria institucional ajuda a identificar as respostas políticas às pressões institucionais e a compreender as razões para o uso reduzido da informação no contexto português.

Abstract This paper presents a qualitative study that aims to investigate whether and how local politicians use perform ance info rmation to evaluate top managers' performance. The main goal is to contribute to knowledge on perform ance manag ement in the political sphere. Based on semi-structured interviews, findings show that the organizational climate determines the willingness to use information. There is an internal culture embedded in public agencies, like municipalities, that lead politicians to be more or less concerned about the use of performance information. In this paper we find that politicians have a greater orientation towards the 'implicit' and the 'operations-conscious' styles rather than to the 'output-constrained' and the 'outcome-conscious' styles. In general, politicians failed to implement a culture focused on the use of performance information. The institutional approach helps us to identify political responses to institutional pressures and understand the reasons for a reduced use in the Portuguese context.

The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSASs, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter presents the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. Isabel Brusca is Professor of Accounting and Finance at the University of Zaragoza, Spain, and a certified public accountant. Patrícia Gomes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal, and a research member of the Research Center on Accounting and Taxation. Maria José Fernandes is Professor of Accounting in the Department of Accounting and Taxation at the Management School of the Polytechnic Institute of Cávado and Ave, Barcelos, Portugal. She is also President of the Polytechnic Institute of Cávado and Ave. Vicente Montesinos is Emeritus Professor of Accounting and Finance at the University of Valencia, Spain, and a Registered Chartered Accountant. He has been Dean of his Faculty and President of the Spanish Academic Accounting Association.

O potencial hídrico do país aliado às novas políticas de incentivo a reestruturação do potencial energético estimulam a iniciativa privada para a produção/geração de energia em matrizes alternativas. Inserem-se neste contexto as Pequenas Centrais Hidrelétricas - PCHs, empreendimentos com menores custos de implantação e menores impactos socioambientais. Um dos requisitos legais para a implantação destes empreendimentos é a realização de estudos que demonstrem as análises das interações destes com o meio ambiente e as respectivas medidas de controle e mitigação dos impactos ambientais. Para tanto foi realizada a avaliação da qualidade das águas de trechos do rio São Thomaz no município de Rio Verde no sudoeste goiano como parte dos estudos ambientais necessários para a instalação de quatro PCHs, em quatro pontos de aproveitamento hidrelétrico do rio. Buscou-se com esta avaliação delinear o perfil da qualidade da água deste curso de água anteriormente à instalação de empreendimentos de geração de energia elétrica. Para a avaliação foi utilizada a correlação entre diferentes métodos de análises de qualidade: a aplicação do protocolo de avaliação ecológica rápida, avaliação por bioindicadores coletados nos pontos de amostragem, análise físico-química e bacteriológica e a utilização de Índice de Qualidade de Água - IQA.

O potencial hídrico do país aliado às novas políticas de incentivo a reestruturação do potencial energético estimula a iniciativa privada para a produção/geração de energia em matrizes alternativas. Inserem-se neste contexto as Pequenas Centrais Hidrelétricas PCHs, empreendimentos com menores custos de implantação e menores impactos socioambientais. Um dos requisitos legais para a implantação destes empreendimentos é a realização de estudos que demonstrem as análises das interações destes com o meio ambiente e as respectivas medidas de controle e mitigação dos impactos ambientais. Para tanto foi realizada a avaliação da qualidade das águas de trechos do rio São Tomás no município de Rio Verde no sudoeste goiano como parte dos estudos ambientais necessários para a instalação de quatro PCHs, em quatro pontos de aproveitamento hidrelétrico do rio. Buscou-se com esta avaliação delinear o perfil da qualidade da água deste curso de água anteriormente à instalação de empreendimentos de geração de energia elétrica. Para a avaliação foi utilizada a correlação entre diferentes métodos de análises de qualidade: a aplicação do protocolo de avaliação ecológica rápida, avaliação por bioindicadores coletados nos pontos de amostragem, análise físico-química e bacteriológica e a utilização de Índice de Qualidade de Água IQA.

The Iberian Pyrite Belt (IPB) is a world-class metallogenic province with volcanogenic massive sulphide ore deposits. Most ore exploitation occurred since pre-Roman time, creating extensive galleries, wells, waste-dumps and pit lakes. These last structures are a concern for their potential environmental impact because they accumulate large volumes of mine water affected acid mine drainage. The present work classifies the pit lakes based on the surface water hydrochemistry. Using the Ficklin diagram for classification, pit lake waters vary from acid, high-metal to high-acid, extreme-metal and exhibit similarities with other pit lakes from the Spanish sector of the IPB. ; This work was co-funded by the European Union through the European Regional Development Fund, based on COMPETE 2020 - project ICT (UID/GEO/04683/2013) with reference POCI-010145-FEDER-007690 and project Nano-MINENV number 029259. Patricia Gomes wishes to acknowledge FCT by the research fellowship under the POCH supported by the European Social Fund and National Funds of MCTES with reference ...

Many public organisations have been under great pressure in recent years to increase the efficiency and transparency of outputs, to rationalise the use of public resources, and to increase the quality of service delivery. In this context, public organisations were encouraged to introduce the New Public Management reforms with the goal of improving the efficiency and effectiveness of the performance organisation through a new public management model. This new public management model is based on measurement by outputs and outcomes, a clear definition of responsibilities, the transparency and accountability of governmental activities, and on a greater value for citizens. What type of performance measurement systems are used in police services? Are they multidimensional models with an integration of financial and non financial measures? Based on the literature review, we see that multidimensional models, like the Balanced Scorecard, are important in many public organisations, like municipalities, universities, and hospitals. Police services are characterised by complex and diverse objectives and stakeholders. Therefore, performance measurement of these public services calls for a specific analysis. Based on a nationwide survey of all police chiefs of the Portuguese police force, we find that employee performance measurement is the main form of measurement. Also, we propose a strategic map for the Portuguese police ...

Type 2 diabetes increases the risk for dementia, including Alzheimer's disease (AD). Pioglitazone (Pio), a pharmacological agonist of the peroxisome proliferator-activated receptor γ (PPARγ), improves insulin sensitivity and has been suggested to have potential in the management of AD symptoms, albeit through mostly unknown mechanisms. We here investigated the potential of Pio to counter synaptic malfunction and loss, a characteristic of AD pathology and its accompanying cognitive deficits. Results from experiments on primary mouse neuronal cultures and a human neural cell line (SH-SY5Y) show that Pio treatment attenuates amyloid β (Aβ)-triggered the pathological (mis-) processing of amyloid precursor protein (APP) and inhibits Aβ-induced accumulation and hyperphosphorylation of Tau. These events are accompanied by increased glutamatergic receptor 2B subunit (GluN2B) levels that are causally linked with neuronal death. Further, Pio treatment blocks Aβ-triggered missorting of hyperphosphorylated Tau to synapses and the subsequent loss of PSD95-positive synapses. These latter effects of Pio are PPARγ-mediated since they are blocked in the presence of GW9662, a selective PPARγ inhibitor. Collectively, these data show that activated PPARγ buffer neurons against APP misprocessing, Tau hyperphosphorylation and its missorting to synapses and subsequently, synaptic loss. These first insights into the mechanisms through which PPARγ influences synaptic loss make a case for further exploration of the potential usefulness of PPARγ agonists in the prevention and treatment of synaptic pathology in AD. ; SwitchBox Project, funded by the European Union (FP7-Health, Contract 259772) to OA, and by grants from the Portuguese North Regional Operational Program (ON.2) under the National Strategic Reference Framework (QREN), through the European Regional Development Fund (FEDER), Project Estratégico co-funded by FCT (PEst-C/SAU/LA0026/2013), the European Regional Development Fund COMPETE (FCOMP-01-0124- FEDER-037298), Project ...