Percorrer por autor "Pinho, Carlos"
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- A adopção das IPSAS em Portugal conduzirá necessariamente ao relato de informação financeira comparável no âmbito do Sector Público Administrativo?Publication . Santos, Paula Gomes dos; Pinho, CarlosAs 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.
- Análise de projetos de investimentoPublication . Pinho, Carlos; Tavares, Susana1. Conceitos Introdutórios 2. Tipologias 3. Estudos Preliminares 4. O Cálculo dos Cash-Flows 5. Critérios de Avaliação 5.1. O Retorno do Investimento - ROI 5.2. O Valor Actual Líquido – VAL 5.3. O Período de Recuperação do Investimento (Pay-Back) 5.4. A Taxa Interna de Rendibilidade - TIR 6. O Efeito das Decisões de Financiamento 6.1. O Valor Ajustado 6.2. A Avaliação na Óptica dos Capitais Próprios 6.3. O Custo Médio Ponderado do Capital 7. Situações Especiais 8. A Análise de Risco
- A análise financeiraPublication . Pinho, Carlos; Tavares, Susana1. Objetivos da Análise Financeira 2. A Preparação das Demonstrações Financeiras para Análise Financeira 2.1. O Balanço Funcional 2.2. A Demonstração dos Resultados 3. Indicadores de Análise Financeira 3.1. Indicadores de Liquidez 3.2. Indicadores Económicos 3.3. Indicadores de Funcionamento 3.4. Indicadores de Endividamento 3.5. Análise de Rendibilidade 3.6. Indicadores de Risco 3.7. O Equilíbrio Financeiro 3.8. Indicadores de Mercado 4. A elaboração de um Relatório de Análise Financeira
- Analytical procedures: are they useful for auditing purposes? An Iberian Peninsula approachPublication . Pinho, Carlos; Santos, Paula; Martinho, CarlaThe use of analytical audit procedures has been reinforced in view of the increase in the number and complexity of transactions of the audited entities. Previous studies indicate that its use is more significant in the planning and opinion formation phases. Even so, the growing use of software to support audit work has reinforced its usefulness in the phase of collecting audit evidence. To complement those conclusions, the investigation of this article is: in which areas analytical procedures are more suitable for use as evidence gathering? In fact, several studies have been carried out to understand the usefulness of analytical procedures during the different steps of a financial audit, but there is a lack of studies concerning in what financial statements / auditing areas such procedures are more likely to be useful. This study focused on a survey carried out with auditing partners from Big4 audit firms in the Iberian Peninsula, in order to obtain their perception of the areas of work in which analytical procedures are most frequently used as evidence collection. The results obtained, based on statistical descriptive analysis and confidence intervals prepared at a 95% level of confidence, point to the fact that analytical procedures are mostly used in areas of work related to the Profit & Loss Account, particularly in the areas of (i) Sales / Customers, (ii) Purchases / Suppliers, (iii) Personnel Expenses and (iv) Income / Financial Expenses. At a significantly lower level, it is shown that in the areas of the Balance Sheet the use of analytical procedures is considered in a much lesser degree. Furthermore, it appears that the typology of analytical procedures used in these areas correspond mainly to comparison tests, trend analysis, ratio analysis, reasonability tests, all those categorized to be less complex analytical procedures.
- Application of governance, risk management, and compliance practices in the public service, in light of the tam model: a study at the Federal Institute of BahiaPublication . Oliveira, R.; Miranda, L.; Pinho, Carlos; IGI GlobalThis work's main objective was to study the application of governance, risk management and compliance (GRC) practices at Federal Institute of Bahia (IFBA), based on COSO- ERM, ISO 31000, and PMBOK. The application was carried out from the perspective of the technology acceptance model (TAM) to investigate users' perception of using a GRC system. The study is based on a questionnaire graded on a seven- point Likert scale. This model, originating in studies by Davis in 1986, located a fundamental conceptual framework for understanding how people perceive and adopt new technologies. The results demonstrate the applicability of the TAM model to measure perceived usefulness and ease of use in relation to the use of new technologies. It is also concluded that managers perceive greater usefulness and ease of use than subordinates, in relation to the proposed system. Thus, this study contributes to the development of studies on the GRC theme by systematizing practical implementation guided by international models, evaluating the perception of servers using the system in light of the TAM model
- Assessing eLearning : finding a model for higher educationPublication . Martins, António Eduardo Pais Falcão Barbosa; Reis, Felipa Lopes dos; Negas, Mário Carrilho; Pinho, CarlosLike every form of education or training, e-learning must be assessed with respect to various criteria, bearing in mind that it is undergoing a constant process of improving and progressing towards its goals. However, it is difficult to define a single model for assessing e-learning as technology is evolving all the time, in addition to the fact that Web 2.0 has created new ways for internet users to relate to each other. Therefore, it will be important to analyse the ways in which assessment 2.0 of e-learning is undertaken, bearing in mind that it will correspond to an evolution in the assessment of the mode of e-learning that could be designated "e-learning 1.0", whose most important points are described below. In assessing e-learning, it is often usual to compare it to exclusively presential models, ignoring the fact that e-learning is about what could be called e-pedagogy, in which new standards of communication, collaboration and group behaviour co-exist. In e-learning, new models of learning are used, involving the way that learners interact not only among themselves but also with the educational resources available, both online and offline, resulting in a change in the way they perceive the learning context in which they are involved. The evaluation of e-learning should be tackled in a very pragmatic way. It should be appropriate to the learning project in question and not become a highly complex study resulting in a large amount of complicated data, in which the aims of the evaluation end up being unclear to users. A proper assessment of e-learning must therefore have objectives, indicators, and goals that are explicit and easy to grasp, making it possible to respond to the questions that users wish to see solved. Above all, it should create methods of presenting the results of the assessment in a way that is easily understood by all parties concerned.
- Assessment of the efficiency of the territorial administrative reorganization of the parishes of the district of BragaPublication . Meneses, Nuno Filipe da Silva; Santos, Paula Gomes dos; Pinho, CarlosPurpose: The objective of this study was to identify whether the reorganization of parishes carried out in Portugal, in the District of Braga, in 2013, is the one that enhances the greatest efficiency gains. Theoretical framework: The study is based on the relationship between financial sustainability, efficiency, and territory, seeking the optimal dimension of the local power unit. Methodology: The study is based on the Data Envelopment Analysis method, using data from the parishes of the district of Braga in two moments, the year 2012 and the year 2015. For this year, a new territorial reorganization was also proposed and analysed. Results and Conclusions: The reform increased efficiency in 10 of the 14 municipalities. However, it was possible to observe that a reorganization that gives the parishes a larger size, that is, closer to the average seen in the European Union, would bring average efficiency gains in all municipalities. Thus, it is concluded that the reform of the parishes carried out in 2013 in the district of Braga is not the one that allows greater efficiency, since this can be enhanced if they benefit from a larger geographical scale. Research implications: The research contributes to the knowledge of the efficiency of territorial reforms, namely, regarding the impact of the dimension in this context, as well as to the evaluation of the public policy adopted, allowing the public decision-maker to make a sound and sustained decision. Originality/value: This study is original because it studies smaller units of local government, the parishes, on which research is very incipient, namely in Portugal.
- Assessment of the reliability of the Portuguese Republic financial report (2010 to 2019)Publication . Gomes, Carla; Santos, Paula Gomes dos; Martinho, Carla; Pinho, Carlos; Silva, ChristianObjective: Accountability and transparency are essential values within the New Public Governance, in which reporting emerges as an instrument of accountability from public managers to stakeholders. In this context, the research aims to study the reliability of the Financial Reporting of the Portuguese State from 2010 to 2019. Method: The investigation method was the case study. It was analysed the limitations disclosed in the Opinions of the General State Account, issued by the Court of Auditors, (TdC), from 2010 to 2019. Data have been classified to carry out the descriptive analysis, allowing the interpretation of the information. Results: It can be concluded that the reliability of the Portuguese State's financial reporting is conditioned, namely by limitations of the scope and by the existence of material errors. Also, the lack of consolidated financial information and an accounting system that allows the integrated recording of State operations, as provided for in the legislation, affects the transparency and reliability of the General State Account. These constraints also limit the issuing of an opinion by the Court of Auditors under the International Standards on Auditing. Originality/Relevance: There is no known research on the reliability of the financial reporting of the Portuguese State, which is essential for the desired transparency. Theoretical/methodological contributions: The study contributes to the knowledge of the public sector transparency, meeting the stakeholders’ requirements for good governance practices and accountability.
- Composition of an optimal portfolio in the Capital Market - Elton & Gruber Model in Portugal’s Capital MarketPublication . Pinho, Carlos; Melo, AugustoIn order to maximize their utility function, investors select some assets over others by choosing the ideal portfolio that will maximize their wealth. Each asset is chosen taking into account the relationship between the risk of that particular investment (usually measured by variance)- and the return it can offer, as well as the risk between this and other assets (as measured by covariance). The purpose of this work was to build an optimal portfolio using data on PSI-20's stock prices (2008-2016) where investors are aware of risk and want to minimize it. For this purpose, an optimal portfolio’s comparison in the period between 2004-2007 was conducted. This period was referred to as the financial pre-crisis, compared to the optimal portfolio obtained in the period after the financial crisis (2008-2016). The methodology used to estimate the expected profitability of each asset that makes up the PSI-20 was obtained by extracting the historical quotations from the Euronext Lisbon website. The Elton & Gruber model was used in order to determine the optimal portfolio, as well as the assets that should be part of it. In the period after the financial crisis, it can be verified in the optimal portfolio’s composition that, in the periods after the financial crisis and the financial crisis, there were no stocks to be included in the optimal portfolio, and an analysis in smaller periods was made. In the post financial crisis period actions were found with an attractiveness index superior to the cut-off point, which would lead them to be included in the optimal portfolio, and it was verified that the large distribution sector with (32.15%) has the greatest weight in the optimal portfolio, considering also the Oil and Gas (19.95%), Banking (11.84%) and Production (8.09%) sectors. While addressing shorter periods in pre financial crisis period, no asset was included in the optimal portfolio’s constitution.
- Conceitos fundamentais de contabilidade e relato financeiroPublication . Pinho, Carlos; Tavares, Susana1. Conceito de Empresa 2. Os Fluxos 3. Os Ciclos Financeiros 3.1. O ciclo das operações de exploração 3.2. O Ciclo das operações de investimento 3.3. O ciclo das operações de financiamento 4. A contabilidade como Sistema de Informação - As Demonstrações Financeiras 4.1. O Balanço 4.2. A Demonstração dos Resultados 4.3. A Demonstração dos Fluxos de Caixa 4.4. A Demonstração das Alterações nos Capitais Próprios 4.5. O Anexo às Demonstrações Financeiras 4.6. O Relatório de Gestão 5. Demonstrações Financeiras Consolidadas 6. A Normalização Contabilística e a Harmonização do Relato Financeiro