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- Determinantes do índice de transparência municipal em Portugal (2013 a 2017)Publication . Martinho, Carla; Santos, Paula Gomes dos; Escaninha, Mariana; Pinho, CarlosA transparência assenta na disponibilização de informação sobre a gestão, sendo imprescindível a uma boa governação pública. Dada a divulgação do Índice de Transparência Municipal (ITM) relativo aos anos de 2013 a 2017, a presente investigação tem como objetivo estudar as determinantes que influenciam este índice, naquele período. Para a realização do estudo utilizaram-se dados dos 308 municípios portugueses, sendo o valor do ITM a variável que se pretende explicar. Para a respetiva análise, recorreu-se à análise estatística via modelos de regressão linear múltipla com dados em painel. Como principal conclusão da investigação realizada retira-se que as variáveis despesa efetiva per capita, taxa de população idosa e percentagem de abstenção, demonstraram ser determinantes do índice de transparência municipal para os anos em análise. O presente estudo pretende contribuir para o conhecimento no âmbito da transparência dos governos locais em Portugal.
- 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.
- A literacia financeira : estudo aplicado a estudantes universitáriosPublication . Martinho, Carla; Negas, Mário CarrilhoCom o objetivo de avaliar a literacia financeira em estudantes do ensino superior, foi readaptado parte de um questionário, já validado por um estudo do banco de Portugal (2010). Este questionário foi aplicado a estudantes de vários cursos superiores e permitiu comparar os resultados deste grupo restrito com os resultados obtidos para a população portuguesa. Por não se tratar de uma amostra representativa da população destes estudantes a nível nacional, trata-se de um estudo de caso, que nos permitiu contudo apurar um conjunto de indicadores sobre os comportamentos, atitudes e conhecimentos financeiros deste grupo de estudantes.
- Financial literacy as a strategic issue: a survey from portuguese higher education studentsPublication . Antão, Mário; Nunes, Cristina; Silvestre, Cláudia; Caldeira, João; Martinho, Carla; Negas, Mário CarrilhoObjective – This paper addresses the financial literacy issue in different countries and contexts, comparing it with the financial Literacy of Portuguese Higher Education Institutions (HEI) students. The objective is to identify the growing need for knowledge in this area and to correct the population's attitude and behavior. This study identifies the main conditioning variables of the financial Literacy of this group of individuals, contributing to developing conditions and procedures that would improve the financial Literacy of European students as an essential element of their personal and professional success. Methodology –This study was based on a survey using a sample of 1017 students from 18 institutions. Ordinal regression was used to determine the predictors of financial Literacy. Findings – The literature review shows different results of structural aspects of the same central questions related to financial Literacy among HEI students. The conclusions of the study are in line with the literature review. Nevertheless, Empirical research shows that Portuguese students' financial Literacy is lower than students from other countries, highlighting the need to improve their knowledge in this area by correcting the focus group's attitude and behavior. The study identifies the main conditioning variables of the financial Literacy of this group of individuals. Novelty – HEI students who study finance present a higher level of financial knowledge and relatively more confidence in managing their money, the same for working students. No significant gender differences are observed, and these facts align with some authors. However, it is noteworthy to mention that several researchers observe alternative conclusions. This study shows an evolution of the situation followed twelve years earlier, with the same population, but confirms HEI students' low financial literacy level. This research also contributes to the main study promoted by OECD and included on the 2030 agenda of the United Nations (U.N.)
- Eficácia dos indicadores de alerta precoce do RFALEI na identificação dos municípios que ultrapassaram o limite ao endividamentoPublication . Santos, Paula Gomes dos; Martinho, Carla; Pinho, CarlosA necessidade de gerir a dívida dos municípios traduz-se, em Portugal, na existência de um framework legal consubstanciado, nomeadamente, no respetivo regime financeiro. O regime em vigor (desde 2014), estabelece limites à divida total e define mecanismos de prevenção do endividamento. Esta investigação analisou os municípios portugueses que ultrapassaram o limite ao endividamento e, em que medida, aqueles indicadores de alerta precoce permitem identificar a situação de incumprimento em cada um dos períodos estudados (2011 a 2013 e 2014 a 2016). O indicador da taxa execução da receita tem vindo a melhorar significativamente desde 2014, parecendo estar a contribuir para a elaboração de orçamentos menos sobreavaliados. Quanto à eficácia dos indicadores, conclui-se que no período de 2014 a 2016, ambos são estatisticamente significativos em termos de correlação. No entanto, o indicador “dívida total maior ou igual à média da receita corrente” revelou-se mais eficaz na identificação dos municípios em incumprimento.
- Typification of respiratory diseases, exceedances of troposphere ozone and particulate matter (PM10) through latent class modelsPublication . Almeida, Maria Neves; Fernandes, Ana Paula; Fonseca, Jaime; Martinho, Carla; Caetano, Fernando J. P.The exposure to urban air pollutants continues to be a public health issue causing illness and death. Breathing small amounts of pollutants over many years is considered hazardous as well as breathing high concentrations of air pollutants. Traditionally measured pollutants are the fine particulates matter and tropospheric ozone. For these reasons, whenever the value of 180 μg/m3 is exceeded, it is required to alert the population. There is currently no study made to assess the relationship between those pollutants and the frequency of respiratory diseases in the so called big Lisbon area of Amadora and Sintra which is the second highest density populated region in Portugal. The elder are the most susceptible to air pollution exposure and those with inflammatory disorders of the respiratory airways, such as asthma or severe bronchitis. Children are known as at greater risk because their lungs are still developing.