Suchergebnisse

This paper studies the use of results oriented performance information (outputs and outcomes) by local elected politicians (aldermen) in top managers' performance evaluation. The main goal is to understand the top managers' performance evaluation process conducted by Portuguese aldermen and to identify the dominant evaluation style. In line with Bogt (2001), an exploratory field research was developed in three large municipalities: Porto, Braga and Matosinhos. We intend to answer the following research questions: to what extent are local politicians (aldermen) 1 using results information (about outputs and outcomes) to evaluate top managers' performance? Do aldermen give any importance to quantitative output information and report them on current planning and control documents? Will the output performance information be used on performance evaluation in a different way concerning policy field (task orientation)? Based on the Hopwood evaluation styles (adapted from the private to the public sector by Bogt, 2001), we have found that the performance evaluation process of top managers is more featured by the 'operations-conscious styles' (or 'implicit style'). Portuguese aldermen recognize the importance to quantify outputs and outcomes, but these days they focus on the information about activities and the realized operations when they evaluate performance. We haven´t found significant differences between different tasks (some exceptions for culture and environment areas). However, the municipality of Matosinhos paid more attention on quantitative performance information. This finding is reinforced by the quality of quantitative data on outputs reported on its management report. Generally speaking, aldermen are aware that more attention should be paid to quantitative information about results and performance, taking into account recent reforms introduced in Portuguese municipalities (PLG) on this field, but the 'implicit' style is dominant.

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.

AbstractPortuguese governmental accounting has evolved from essentially a cash‐based budgetary accounting system to an accrual‐based financial and cost accounting system. Evidence from financial reports shows a great level of diversity amongst municipalities' voluntary compliance with the new accounting rules. Using a sample of Portuguese municipalities in the year 2003 we calculate and analyse the levels of compliance with the practices required by law and document the diversity in compliance across municipalities. The differences across municipalities are explained by some fundamental factors: size, financial conditions, urban characteristics, and diffusion across neighbouring municipalities. We show an unexpected effect of size. Larger municipalities comply less with accounting standards. Organizational complexity, conservative practices, and aversion to change may explain this result. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.

Eugenol, the generic name of 4-allyl-2-methoxyphenol, is the major component of clove essential oil, and has demonstrated relevant biological potential with well-known antimicrobial and antioxidant actions. New O -alkylated eugenol derivatives, bearing a propyl chain with terminals like hydrogen, hydroxyl, ester, chlorine, and carboxylic acid, were synthesized in the present work. These compounds were later subjected to epoxidation conditions to give the corresponding oxiranes. All derivatives were evaluated against their effect upon the viability of insect cell line Sf9 ( Spodoptera frugiperda ), demonstrating that structural changes elicit marked effects in terms of potency. In addition, the most promising molecules were evaluated for their impact in cell morphology, caspase-like activity, and potential toxicity towards human cells. Some molecules stood out in terms of toxicity towards insect cells, with morphological assessment of treated cells showing chromatin condensation and fragmentation, which are compatible with the occurrence of programmed cell death, later confirmed by evaluation of caspase-like activity. These findings point out the potential use of eugenol derivatives as semisynthetic insecticides from plant natural products. ; This research was funded by COMPETE 2020 program, co-financed by the FEDER and the European Union, PTDC/ASP-AGR/30154/2017 (POCI-01-0145-FEDER-030154). The authors also acknowledge the Foundation for Science and Technology (FCT; Portugal), and FEDER-COMPETE/QREN-EU for financial support to the research centers CQ/UM (UIDB/00686/2020), CF-UM-UP (UIDB/04650/2020) and REQUIMTE (UIDB/50006/2020). The NMR spectrometer Bruker Avance III 400 is part of the NationalNMRNetwork and was purchased within the framework of the National Program for Scientific Re-equipment, contract REDE/1517/RMN/2005, with funds from POCI 2010 (FEDER) and the FCT. The authors would also like to thank RIAIDT-USC for the use of their analytical ...

A series of β-amino alcohols were prepared by the reaction of eugenol epoxide with aliphatic and aromatic amine nucleophiles. The synthesized compounds were fully characterized and evaluated as potential insecticides through the assessment of their biological activity against Sf9 insect cells, compared with a commercial synthetic pesticide (chlorpyrifos, CHPY). Three derivatives bearing a terminal benzene ring, either substituted or unsubstituted, were identified as the most potent molecules, two of them displaying higher toxicity to insect cells than CHPY. In addition, the most promising molecules were able to increase the activity of serine proteases (caspases) pivotal to apoptosis and were more toxic to insect cells than human cells. Structure-based inverted virtual screening and molecular dynamics simulations demonstrate that these molecules likely target acetylcholinesterase and/or the insect odorant-binding proteins and are able to form stable complexes with these proteins. Encapsulation assays in liposomes of DMPG and DPPC/DMPG (1:1) were performed for the most active compound, and high encapsulation efficiencies were obtained. A thermosensitive formulation was achieved with the compound release being more efficient at higher temperatures. ; This research was funded by project PTDC/ASP-AGR/30154/2017 (POCI-01-0145-FEDER-030154) of the COMPETE 2020 program, co-financed by the FEDER and the European Union. The authors acknowledge also the Foundation for Science and Technology (FCT, Portugal) and FEDER-COMPETE-QREN-EU for financial support to the research centers CQ-UM (UID/QUI/00686/2020), CF-UM-UP (UIDB/04650/2020) and REQUIMTE (UIDB/50006/2020). The NMR spectrometer Bruker Avance III 400 is part of the National NMR Network and was purchased within the framework of the National Program for Scientific Re-equipment, contract REDE/1517/RMN/2005 with funds from POCI 2010 (FEDER) and ...

New compounds with potential insecticide activity were synthesized by structural modifications performed in the monoterpenoids phenolic moieties of carvacrol and thymol, resulting in a set of derivatives with the ether function containing the propyl, chloropropyl or hydroxypropyl chains, as well as a bicyclic ether with an unsaturated chain containing a carboxylic acid terminal. In addition, an analogue of carvacrol and thymol isomers bearing methoxyl, 1-hydroxyethyl and (3-chlorobenzoyl)oxy, instead of the three original methyl groups, was also synthesized. Several structural changes that resulted in diminished insecticide activity have been identified, but two significantly active molecules have been synthesized, one of them being less toxic to human cells than the naturally-derived starting materials. Structured-based inverted virtual screening and molecular dynamics simulations demonstrate that these active molecules likely target the insect odorant binding proteins and/or acetylcholinesterase and are able to form stable complexes. For the most promising compounds, nanoencapsulation assays were carried out in liposomes of egg phosphatidylcholine/cholesterol (7:3) prepared by both thin film hydration and ethanolic injection methods. The compound-loaded liposomes were generally monodisperse and with sizes smaller or around 200 nm. The thin film hydration method allowed high encapsulation efficiencies (above 85%) for both compounds and a delayed release, while for the systems prepared by ethanolic injection the encapsulation efficiency is lower than 50%, but the release is almost complete in two days. ; This study was funded by project PTDC/ASP-AGR/30154/2017 (POCI-01-0145-FEDER-030154) of the COMPETE 2020 program, co financed by the FEDER and the European Union. The authors acknowledge also to Foundation for Science and Technology (FCT, Portugal), and FEDER-COMPETE-QREN-EU for financial support to the research centres CQ-UM (UID/QUI/00686/2020), CF-UM-UP (UIDB/04650/2020) and REQUIMTE (UIDB/50006/2020). The ...