Repositório RCAAP

Electronic public procurement (EPP) has been considered an important tool for promoting competition, simplifying procedures, and ensuring transparency in decision-making processes. In Portugal, EPP replaced paper-based pre-contractual procedures for communication and processing. Addressing this general issue, the authors designed and proposed the TrivPlat, a free access tool for monitoring, managing, and evaluating the electronic platforms of public procurement. This tool is even more relevant if we take into account that the current legal framework establishes the free choice of electronic platforms for contracting authorities and economic operators. This paper presents the TrivPlat project, reporting its development by now: the identification and characterization of legal requirements that electronic platforms for public procurement are complied to obey in Portugal. These requirements may be grouped into four types: general operating rules, functional requirements, technical requirements, and safety requirements. In addition, within the actual regulatory framework, they correspond to a new paradigm.

Bad decisions in public procurement processes have two negative effects: price increase of public goods and services with an impact on public expenditure, and adversely effects on competition, with the negative result of loss of efficiency and social welfare. Electronic public procurement (EPP) has been considered an important tool for promoting competition, simplifying and ensuring transparency in decision-making processes, thus ensuring significant time and money gains. In Portugal, EPP replaced paper-based pre-contractual procedures for communication and processing based on information technologies and systems. Interested in this phenomenon, the authors of this paper structured the TrivPlat project, a tool of free access for monitoring, managing and evaluating electronic public procurement. This paper aims to present the TrivPlat project and its contributions to the discussion about additional efforts needed to be implemented in order to efficiently promote a more transparent and accountable governance, in the defense of public interest.

Com a introdução da contabilidade patrimonial no seio da Contabilidade Pública, tornou-se imprescindível mensurar todo o património das entidades públicas. Este trabalho visa analisar o custo histórico e o justo valor enquanto critérios de mensuração dos ativos fixos tangíveis, e estudar a aplicação destes critérios na mensuração dos ativos em questão, por parte dos municípios da sub-região Minho-Lima. Os resultados evidenciam que, em Portugal, o custo histórico ainda prevalece como principal critério de mensuração dos ativos em análise. Contudo, o justo valor e suas modalidades têm sido introduzidas gradualmente, sendo aplicáveis a alguns ativos específicos. A tendência de aplicação de critérios distintos do custo histórico espera-se que seja ainda maior com a aplicação do SNC-AP, em virtude da existência de um adequado suporte concetual e da urgência de mensuração de todo o património público.

Public procurement represents the largest component of public expenditures and, for that reason, is one of the most sensitive areas of the risk of corruption. There are several governmental investments in this area to accomplish the principle of integrity and to achieve more transparency. In Portugal, in the e-government context, the strategy was the adoption of electronic platforms for procurement, as the main reinforcement measure of transparency in public procurement. Through an exploratory literature review, based on OCDE recommendations and European Union official reports, this paper aims at contributing to the discussion on the use of information and communication technology, specifically electronic platforms, in Portuguese public procurement. While the gains are potentially significant, it should be noted that the implementation of the principle of integrity implies articulated measures of technological and political dimension as well as organizational culture.

Electronic public procurement (EPP) has been considered an important tool for promoting competition, simplifying procedures, and ensuring transparency in decision-making processes. In Portugal, EPP replaced paper-based pre-contractual procedures for communication and processing. Addressing this general issue, the authors designed and proposed the TrivPlat, a free access tool for monitoring, managing, and evaluating the electronic platforms of public procurement. This tool is even more relevant if we take into account that the current legal framework establishes the free choice of electronic platforms for contracting authorities and economic operators. This paper presents the TrivPlat project, reporting its development by now: the identification and characterization of legal requirements that electronic platforms for public procurement are complied to obey in Portugal. These requirements may be grouped into four types: general operating rules, functional requirements, technical requirements, and safety requirements. In addition, within the actual regulatory framework, they correspond to a new paradigm.

Technology is changing society, organizations, and interactions between service organizations and customers at a fast pace. Moreover, technology is transforming the nature of services and, in academia, multidisciplinary research is trying to make sense of these changes and leverage the opportunity of service innovation in different fields. After a brief review of the literature focused on services, we found that the term "service" is often used to mean many different things. This paper explores the meaning and scope of services in technological and managerial domains. As a final result, we summarize the concepts of services in the broad areas of management and technology that we found in the literature. Management refers to the concepts that are often used in the fields of marketing and operations management, whereas technology includes the service-like concepts from the fields of software engineering and information systems.

One challenge of public organizations is the creation of public value through the adoption of information technology and communication. Technology should emerge as an endogenous and not as exogenous factor of organizational and thus leveraging the processes of change in public organizations. The public procurement is an instrument of public policy implementation that, within a legal context, intends to create value. Thus, this vision contrasts with the focus on economic efficiency of the new public management. The alignment between business strategies and public information systems underlying to the transversal management of the public contract process is relevant to: (i) improve the performance of organizations oriented to the preferences of citizens and (ii) support the technological investments associated to the solutions of e-procurement. Defines the design of a model of integrated management of public procurement oriented to the public value as the result of investigation of the doctoral program in technology and information systems. This is the theme that motivates the research, which fits within the domain of design science. Thus, this paper aims to present, based on a literature review, the topic and the research framework, perspective theoretical and research process. Therefore, these are the main results.

The rigor and relevance of the results is central to the process of scientific investigation, even in areas where the practice prevails, as is the case of the scientific area of information systems and technology. This issue is also particularly relevant when the underlying epistemological orientation is the interpretivism. Based on a literature review focused on interpretive research in the field of information systems and technology, we find that the generalization of research resulting under the interpretive paradigm are valid and are not exclusive to the positivist orientation. This paper explores the importance of interpretative research in the information systems and technology field. As a result we discuss the different perspectives around the generalization and its interpretation in an interpretative research, supporting the investigator in the grounds of validation of their results.

The inter-disciplinarity of information systems, applied discipline and activity of design, and the study from different paradigms perspectives explains the diversity of problems addressed. The context is broad and includes important issues beyond technology, as the application, use, effectiveness, efficiency and their organizational and social impacts. In design science, the research interest is in contributing to the improvement of the processes of the design activity itself. The relevance of research in design science is associated with the result obtained for the improvement of living conditions in organizational, inter-organizational and Society contexts. In the research whose results are artifacts, the adoption of design research as a process of research is crucial to ensure discipline, rigor and transparency. Based on a literature review, this paper clarifies the terms of design science and design research. This is the main motivation for presenting this paper, determinant for the phase in research in technologies and information systems which are the three research projects presented. As a result the three projects are discussed in relation to the concepts of design science and design research.

In a scientific research project is important to define the underlying philosophical orientation of the project, because this will influence the choices made in respect of scientific methods used, as well as the way they will be applied. It is crucial, therefore, that the philosophy and research design strategy are consistent with each other. These questions become even more relevant in qualitative research. Historically, the interpretive research philosophy is more associated to the scientific areas of social sciences and humanities where the subjectivity inherent to human intervention is more explicitly defined. Information systems field are, primarily, trapped in computer science field, though it also integrates issues related with management and organizations field. This shift from a purely technological guidance for the consideration of the problems of management and organizations has fostered the rise of research projects according to the interpretive philosophy and using qualitative methods. This paper explores the importance of alignment between the epistemological orientation and research design strategy, in qualitative research projects. As a result, it is presented two PhD projects, with different research design strategies, that are being developed in the technology and information systems field, in the light of the interpretive paradigm.

Literature has highlighted the potential of information and communication technology (ICT) in building new models of public governance that promote fairness and accountability, which are key requirements in the fight against corruption. In this context, it is worth mentioning the sector of public procurement, since it is one of the most sensitive concerning any corruption risk. There have been a number of investments by governments towards the implementation of public e-procurement. Portugal is referenced by the European Commission as a good example in this regard. The question that arises is whether this would have an impact on the degree of trust between the citizens and governance, i.e. regarding perception of corruption. This paper explores the theme "ICT governance and transparency in the fight against corruption - the case of public e-procurement in Portugal." Thus, the aim is to discuss the abovementioned issue with a view in developing future investigations.

Public procurement represents the largest part of public expenditures and, for that reason, is one of the most sensitive areas regarding the risk of corruption. There are several governmental investments in this area to accomplish the principle of integrity and to achieve more transparency. In Portugal, in the e-government context, the strategy was the adoption of electronic platforms for procurement, as the main reinforcement measure of transparency in public procurement. However, this article, through a exploratory literature review, based on OCDE recommendations and European Union official reports, this paper aims at contributing to the discussion on the use of information and communication technology, specifically electronic platforms, in Portuguese public procurement. While the gains are potentially significant, it should be noted that the implementation of the principle of integrity implies articulated measures of technological and political dimension as well as organizational culture.

Patients with schizophrenia experience poor sleep quality that affects their physical and mental health. In the general population, physical activity (PA) is considered as a beneficial non-pharmacological intervention for sleep quality. However, there is a lack of research concerning its implications in the sleep quality of patients with schizophrenia. Therefore, the purpose of this study was to assess the associations between PA levels and sleep quality. One hundred and thirteen patients (28 women and 56 inpatients) with schizophrenia participated in the study. PA levels and sleep quality were assessed via standardized questionnaires, Short-Form International Physical Activity Questionnaire (IPAQ-SF) and Pittsburgh Sleep Quality Index (PSQI) respectively. Multiple linear regression models were conducted. Results demonstrated that sleep quality was positively associated with time of moderate and total PA per week. No associations were found between PA levels and anxiolytics and antipsychotic medication. Pearson's correlations showed that some of IPAQ-SF measures are negatively correlated with some PSQI components. More research is needed to explore the potential interaction between sleep quality and PA levels in patients with schizophrenia.

In people with schizophrenia several factors are associated with poor quality of life (QoL), namely, lifestyle-related factors and psychological factors. However, there has been little research on the impact of these factors on QoL. Therefore, the relation between lifestyle-related factors, psychological factors, and QoL in people with schizophrenia was assessed. A cross-sectional study was conducted among 115 patients (25% women, 50% inpatients). QoL was measured by World Health Organisation Quality of Life- Brief Version. Lifestyle-related factors were assessed, namely physical activity (International Physical Activity Questionnaire- Short Form), sleep quality (Pittsburgh Sleep Quality Index) and dietary intake (Mediterranean Diet score). Psychological factors such as self-esteem (Rosenberg Self-Esteem Scale) and autonomous motivation (Behavioural Regulation Questionnaire- version 3) were also measured. Regression analyses were performed to identify significant predictors of QoL. Results showed that self-esteem predicted better global, physical, psychological and environmental QoL. Physical activity predicted better global and physical QoL, while sedentary time predicted poor social and environmental QoL. Identifying predictors of QoL has implication for the effective design and delivery of lifestyles interventions, including physical activity, dietary education and smoking cessation in people with schizophrenia. Adopting healthy lifestyles may lead to improved physical health, psychological well-being and QoL in this population.

Purpose: Multiple sclerosis (MS) is a long-lasting disabling disease with psychological implications. Hospital Anxiety and Depression Scale (HADS) is a questionnaire developed to screen anxiety and depression among patients in hospital settings. The objective of this report was to study the metric properties of the Portuguese version of HADS regarding MS. Materials and methods: This was a cross-sectional study. Three hundred and eighty individuals with a diagnosis of MS, according to the revised McDonald criteria, were recruited from an outpatient Neuroimmunology Clinic of the city of Porto. Participants had a mean age of 40.04 years (SD =10.86), 63.9% of them were female. HADS consists of two subscales – anxiety and depression – scored separately, with seven items each. Results: The results of our study show the appropriateness of HADS for the identification of mood changes in people with MS and show good metric properties. Conclusion: It seems to be a useful tool for the scrutiny of mood disorders in Portuguese patients with MS. The questionnaire is also sensitive to disease when compared to people with other severe illnesses, and with people without the disease.

Objective: This longitudinal multisite study examined the influence of demographic characteristics, psychological reactions, functionality, coping strategies, and social support on psychosocial adjustment to lower limb amputation 10 months after surgery. Method: Of an initial referral of 206 Portuguese patients, a sample of 86 patients who underwent a lower limb amputation due to Diabetes Mellitus Type II were evaluated during the hospitalization that preceded surgery (t0) and at inpatient follow-up consultations, 1 (t1), 6 (t2), and 10 months (t3) after surgery. Results: Higher levels of anxiety symptoms and functionality at presurgery were associated with lower social adjustment to amputation and with higher adjustment to the limitations (t3) respectively. Traumatic stress symptoms (t1) were negatively associated with general and social adjustment, and with the adjustment to the limitations (t3). Perceived social support (t2) mediated the relationship between traumatic stress symptoms (t1) and adjustment to the limitations (t3). Male gender was associated with a higher anxiety and depression symptoms (t0) and with a higher level of functionality (t1). Male gender was associated with functionality at presurgery and postsurgery, and with anxiety and depression symptoms of presurgery. Implications: Results support the need to improve psychological screening and early treatment of anxiety symptoms before the surgery, as well as depression and traumatic stress symptoms after a lower limb amputation, and the promotion of social support over time, in order to promote psychosocial adjustment to amputation. This set of psychosocial variables should be included when planning postamputation rehabilitation and psychosocial intervention programs for this target population. (PsycINFO Database Record (c) 2018 APA, all rights reserved)

Este trabalho pretende contribuir para uma consciencialização da importância atribuída ao Capital Intelectual, como fonte de geração de valor e de crescimento, nas organizações portuguesas, essencialmente nas de pequena e média dimensão. Através de uma metodologia quantitativa de recolha de dados por questionário a uma amostra de Contabilistas Certificados (CC), procurámos aferir da importância que estes atribuem ao Capital Intelectual para o sucesso e valorização das organizações. Apesar de estes profissionais reconhecerem a importância que o Capital Intelectual tem nas organizações, assumem também que este recurso não é refletido nas demonstrações financeiras que elaboram, dadas as restrições normativas ao seu reconhecimento, revelando que a não existência de um modelo de mensuração normalizado parece ser uma barreira ao reconhecimento, mensuração e divulgação do Capital Intelectual.

Objetivo: Rever o painel de indicadores e, através de um processo de benchmarking, explorar e propor os indicadores chave de desempenho para os transportes urbanos, com foco no desempenho de uma empresa de transporte público. Desenho, metodologia e abordagem: Realizamos uma investigação qualitativa através da realização de um estudo de caso exploratório numa empresa pública de transportes localizada no norte do país. Foram recolhidos dados qualitativos de entrevistas realizadas aos colaboradores da organização e analisados todos os documentos contabilísticos e financeiros fornecidos, aliando-se as observações diretas. Resultados: O estudo permitiu realizar alterações pertinentes aos indicadores existentes e definidas novas metas. Além disso, selecionamos os indicadores chave de desempenho capazes de solucionar algumas falhas na compreensão e na análise dos resultados. Em concreto, verificamos que os indicadores estão de acordo com os objetivos da organização, sendo estes evidenciados por um Tableau de Bord dividido por objetivos. Não obstante, alguns indicadores tinham a fórmula de cálculo e as respetivas metas inapropriadas, isto é, não se encontravam ajustados, possibilitando falhas na sua compreensão e análise dos resultados. Originalidade e valor: Entendemos que a proposta de indicadores apresentada é o principal contributo deste trabalho já que consideramos que após a sua colocação em prática permitirá reunir informações que possibilitarão à empresa concentrar-se nas suas questões essenciais, avaliando o seu desempenho de uma forma mais realista e possibilitando uma gestão estratégica. Além disso, na literatura são raros os estudos existentes sobre a utilização do processo de benchmarking na identificação de indicadores chave de desempenho em organizações do setor dos transportes, em particular dos transportes públicos, e em Portugal, facto que nos permite dar a este estudo um enfoque inovador.

Objetivo: Num contexto de mudança dos sistemas contabilísticos dos Estados-membros da União Europeia, foram introduzidas alterações nas normas de contabilidade pública portuguesa e espanhola. Assim, este trabalho tem por objetivo efetuar um estudo comparativo do definido no SNC-AP português e no PGCP espanhol, relativamente aos critérios a aplicar na mensuração dos ativos não correntes. Metodologia: Na elaboração deste trabalho foi adotada uma metodologia qualitativa, baseada num estudo comparativo do disposto nos normativos contabilísticos aplicáveis às Administrações Públicas em Portugal (SNC-AP) e Espanha (PGCP), quanto à mensuração dos ativos não correntes. Resultados: Concluímos que, de um modo geral, o SNC-AP e o PGCP convergem em termos de mensuração dos ativos não correntes, com destaque para a mensuração inicial. No que respeita à mensuração posterior, ambos os diplomas primam pela preferência pelo modelo do custo, apresentando-o como regra geral de mensuração, e o modelo da revalorização apenas como tratamento alternativo ou especial, exceto no caso das propriedades de investimento que o SNC-AP prevê a opção entre o modelo do custo e o modelo do justo valor. Concluímos também que ambos os diplomas permitem aproximar a normalização contabilística dos seus países às normas internacionais do IPSASB e são um importante passo para a harmonização da contabilidade. Originalidade: Pelo facto do SNC-AP se tratar de uma norma recentemente aprovada, que entrou há pouco em vigor, podemos considerar que este trabalho é um tema original e atual, ainda pouco investigado no âmbito científico.

Segundo a EU-OSHA (2012) a extração de pedra é uma das indústrias em que o trabalho é mais perigoso: a probabilidade de os trabalhadores das pedreiras sofrerem um acidente de trabalho mortal é duas vezes superior à dos trabalhadores da construção e treze vezes superior à dos trabalhadores das indústrias transformadoras. A utilização de veículos e máquinas de movimentação de terras de grande porte, o manuseamento de explosivos, a movimentação de cargas pesadas, a permanência de poeiras em suspensão e o simples facto de o trabalho ser realizado em locais perigosos são caraterísticas do trabalho de exploração de pedreiras que aumentam o risco de acidentes de trabalho e de doenças profissionais. As Atividades de indústrias extrativas e os trabalhos que envolvam exposição a sílica estão contemplados na Lei n.º 102/2009 (art. 79.º), como atividades ou trabalhos de risco elevado. Atualmente as doenças profissionais são um assunto preocupante e que envolve muitos gastos financeiros para as Empresas, Trabalhadores e para a Sociedade (Ramos, 2013). Em Portugal são poucos os tratamentos estatísticos para as doenças profissionais, o que não acontece relativamente aos acidentes de trabalho. Deste modo, é difícil obter-se conclusões acerca da evolução desta problemática no meio laboral. Esta dissertação irá enquadrar-se na realização de um estudo sobre as doenças profissionais reconhecidas, nomeadamente a Silicose nos últimos anos nas Indústrias de Extração e Transformação de rochas ornamentais (granitos, mármores, entre outros) na região Minho. O sucesso deste estudo dependerá da informação que o DPRP (Departamento de Proteção contra os Riscos Profissionais) departamento integrado no Instituto da Segurança Social de cada distrito possa fornecer para conseguir chegar a conclusões objetivas.