Barriers for transformation: Impediments for transforming the public sector through e-government

In the past decades many e-government initiatives have been introduced. Currently, attention is shifting towards enhancing the effectiveness of these initiatives by improving service delivery through organizational transformation. This is called Transformational Government and is often regarded as the next step in the development of electronic government, in which unique cross-organizational processes for customer service request are created. However, the creation of such service processes is cumbersome and even those organizations that have realized successful online service delivery are often hindered in their efforts to achieve transformational aspects such as service orientation and a networked organizational structure. As there is little insight in the barriers that organizations encounter on their path to Transformational Government, this research investigates those barriers by looking at two case studies that have made efforts to transform. The barriers we found include a lack of knowledge about necessary changes, a lack of change in the organization structure and the absence of a transformational mindset

Transparência e Legibilidade dos Demonstrativos Contábeis do Governo do Estado do Ceará em tempos de Pandemia da Covid-19

The context of exceptionality generated by the Covid-19 pandemic has made once insurmountable rules more flexible, bringing to the state the legal duty to act more transparently and understandably to avoid flaws in public spending. Based on the specific state legislation on data transparency in this period, this article aims to present the disclosure of information by the Government of the state of Ceará according to State Law nº 17,257 of August 3rd, 2020, and analyze the readability of the Explanatory Notes of the General Balance Sheet and the Social Balance Sheet for the financial year 2020 (Governo do Estado do Ceará, 2020). The case study demonstrates a cut in the control criteria of public spending from March 2020 to March 2021, evaluating the mechanism used descriptively and qualitatively when investigating the case of transparency in the scope of the information presented by the Ceará government and the application of the Flesch and Gunning-FOG indices adapted for the Portuguese language. In the end, we indicated some improvements in the level of systems integration. In conclusion, the degree of transparency was achieved, presenting total compliance with the specified information and median textual comprehensibility in six of the seven categories.O contexto de excepcionalidade gerado pelo estado de calamidade decorrente da pandemia de Covid-19 vem flexibilizar regras outrora intransponíveis, trazendo ao Estado o dever legal de agir de forma mais transparente e compreensível para evitar falhas no processo de despesa pública. Tendo como base a legislação estadual específica sobre transparência de dados neste período, o presente artigo tem como objetivo geral apresentar o atendimento do Governo do Estado do Ceará na divulgação das informações de acordo com a Lei Estadual n.º 17.257, de 03 de agosto de 2020, bem como analisar a legibilidade das Notas Explicativas do Balanço   Geral e o Balanço Social do exercício de 2020 (Governo do Estado do Ceará, 2020). O estudo de caso traz um recorte nos critérios de controle dos gastos públicos no período de março de 2020 a março de 2021, avaliando o mecanismo utilizado descritiva e qualitativamente ao investigar o caso concreto da transparência atualmente no âmbito das informações apresentadas pelo Governo do Estado do Ceará, e ainda a aplicação de índices Flesch e Gunning - FOG adaptados para a língua portuguesa. Ao final, apontou-se algumas melhorias em nível de integração de sistemas, e concluiu-se por alcançar o grau de transparência, apresentando em 6 das 7 categorias atendimento total das informações especificadas, e compreensibilidade textual mediana

Análise da relação entre o desempenho acadêmico e as estratégias de aprendizagem de graduandos de Contabilidade do EAD

This research aimed to identify the relations between the learning strategies adopted by distance education accounting students and their academic performances. In the context of the pandemic caused by Covid-19, several Higher Education Institutions (HEIs) needed to invest in technologies that facilitate the introduction and dissemination of the distance education. Despite the similarities in content between face-to-face and distance education, the learning process is different between the modalities, making it necessary to understand the strategies that help explain the performance of these students. To achieve the objective proposed by the research, a survey was carried out with 174 students of accounting undergraduate course in the distance education modality of a private HEI based in the city of São Paulo. The data used in this research was based in quantitative techniques, such as test of means, analysis of principal components and simple and multiple linear regressions. From the research results, it was possible to identify a positive correlation between the main strategies used by the students and the performance in the course, corroborating the literature consulted. Cognitive strategies, specially, proved to be more important for students in the research sample. The study results help to understand how accounting students use strategies that help their academic performance, which can be useful for course managers, students in the area, professors, and for the conduction of educational polices by the accounting association.Este estudo teve como objetivo identificar a relação existente entre as estratégias de aprendizagem adotadas por graduandos de contabilidade do Ensino a Distância (EAD) e seus respectivos desempenhos acadêmicos. Com a pandemia provocada pela Covid-19, várias Instituições de Ensino Superior (IES) precisaram investir em tecnologias que facilitam a introdução e disseminação do EAD. Apesar das similaridades de conteúdo entre o ensino presencial e o EAD, o processo de aprendizagem é distinto entre as modalidades, tornando-se necessário compreender as estratégias que ajudam a explicar o desempenho desses discentes. Para atingir o objetivo proposto pela pesquisa, foi conduzido um levantamento com 174 discentes do curso de Ciências Contábeis EAD de uma IES privada com sede na cidade de São Paulo. A análise dos dados contou com técnicas quantitativas, como teste de médias, análise de componentes principais e regressões lineares simples e múltiplas. A partir dos resultados da pesquisa, foi possível identificar uma correlação positiva entre as principais estratégias utilizadas pelos discentes e o desempenho no curso, corroborando com a literatura sobre o tema. Em especial, as estratégias cognitivas mostraram-se mais importantes para os estudantes da amostra da pesquisa. Os resultados do estudo ajudam a compreender como os discentes de contabilidade do EAD utilizam estratégias que ajudam no seu desempenho acadêmico, o que pode ser útil para os gestores de curso, estudantes da área, professores e para a condução de políticas educacionais pela classe contábil

El Mantón de Manila. Examen morfológico, iconográfico y material, en pro de su conservación y restauración. Criterios y metodología de intervención para su consolidación

[EN] As it happens with any wearable accessory, Manila embroidered silk shawls usually evidence pathologies that have mainly to do with mechanical weakness and failure. This research emerged after studying several Manila shawls that needed treatment. Having to consolidate and reinforce them to re-establish their functionality, an auxiliary textile had to be chosen. Consolidation is one of the most delicate and decisive process to preserve any fabric. The addition of new sewed fabrics to the original textiles is a common practice nowadays to consolidate, reinforce and compensate losses in historic textiles. Results obtained from this research focus on the physic-chemical characterization of consolidation textile. Data from specimens subjected to artificial accelerated ageing (dry and wet heat and UV radiation) are also shown. A multimethod approach is proposed combining microscopy (LM and SEM/EDX) and spectroscopy (reflectance, FTIR) techniques and traction tensile tests in order to characterize the overall behavior of their before/after ageing processes. Tensile tests were run in weft and warp directions. Comparison of IR spectra obtained in ATR mode from different areas of the textile has evidenced that the yellowness and oxidation. About LM and SEM examination enabled the identification of empty fiber and micro fissures in different areas on the surface. Other purpose of this study is to establish an optimum method for the consolidation of 'Manila shawls'. Transparency and strength are common requirements for any consolidation process. This research will show results obtained with Chinese crepe as base fabric and two types of techniques: couching and basting. Specimens were prepared with different fabrics in both weft and warp directions and were sowed uniformly in order to minimize differences among samples. Specimens were subjected to tensile tests with a dynamometer. Results obtained allowed to establish the suitability of each consolidation method in this specific case.[ES] Los mantones de Manila tienen como material constituyente la seda presentando las patologías de deterioro de esta, como son debilidad mecánica y degradación natural y debido al uso. Esta investigación surgió después de estudiar varios mantones de Manila que necesitaban tratamiento de consolidación, tener que consolidar y restablecer su funcionalidad, fue lo que llevo al estudio de soluciones y métodos de actuación. La consolidación es uno de los procesos más delicados y decisivos para preservar cualquier tipo de tejido. La adición de nuevas telas cosidas a los textiles originales es una práctica común hoy en día para consolidar, reforzar y compensar las pérdidas de los textiles históricos. Los resultados obtenidos de esta investigación se centran en la caracterización físico-química de tejidos y sistemas para la consolidación centrándonos en las características especiales de esta tipología. Los datos de los ensayos sobre las probetas que fueron sometidas a envejecimientos artificiales acelerados (radiación de calor y UV seco y húmedo) fueron analizados mediante un enfoque multidisciplinar combinando la microscopía (LM y SEM / EDX) y espectroscopia de reflectancia (FTIR), con ensayos de tracción para caracterizar el comportamiento mecánico antes y después del envejecimiento. Los ensayos de tracción se llevaron a cabo en tramas y urdimbres. Con la comparación de los espectros de IR y ATR de diferentes áreas para evidenciar los grados de oxidación y amarilleamiento. Mediante las imágenes obtenidas por LM y SEM se identificaron los deterioros en diferentes áreas de la superficie. De los resultados obtenidos se ha realizado una descripción de las aplicaciones más adecuadas en cuanto a los materiales y en correspondencia con los deterioros de estas obras Otro propósito de este estudio ha sido establecer un método óptimo de puntadas de consolidación. Valorando la transparencia y la fuerza como requisitos esenciales. Esta investigación mostrará los resultados obtenidos con probetas realizadas con crespón como tela de base y dos tipos de técnicas: el "punto de restauración" y la puntada de hilván o bastilla . Las muestras se prepararon con los diferentes tejidos analizados, en ambas direcciones de urdimbre y de trama y se cosieron de manera uniforme con el fin de minimizar las diferencias entre las muestras, sometiéndose a ensayos de tracción con un dinamómetro. Los resultados obtenidos ayudaron a establecer la idoneidad de cada método de consolidación.[CA] Els mantons de Manila tenen com a material constituent la seda presentant les patologies de deteriorament d'aquesta, com són debilitat mecànica i degradació natural i causa de l'ús. Aquesta investigació va sorgir després d'estudiar diversos mantons de Manila que necessitaven tractament de consolidació, haver de consolidar i restablir la seva funcionalitat, va ser el que porto a l'estudi de solucions i mètodes d'actuació. La consolidació és un dels processos més delicats i decisius per preservar qualsevol tipus de teixit. L'adició de noves teles cosides als tèxtils originals és una pràctica comu avui dia per consolidar, reforçar i compensar les pèrdues dels tèxtils històrics. Els resultats obtinguts d'aquesta investigació se centren en la caracterització fisicoquímica de teixits i sistemes per a la consolidació centrant-nos en les característiques especials d'aquesta tipologia . Les dades dels assaigs sobre les provetes que van ser sotmeses a envelliment artificials accelerats (radiació de calor i UV sec i humit) van ser analitzats mitjançant un enfocament multidisciplinari combinant la microscòpia (LM i SEM / EDX) i espectroscòpia de reflectància (FTIR), amb assaigs de tracció per caracteritzar el comportament mecànic abans i després de l'envelliment. Els assajos de tracció es van dur a terme en trames i ordits. Amb la comparació dels espectres d'IR i ATR de diferents àrees per evidenciar els graus d'oxidació i engroguiment. Mitjançant les imatges obtingudes per LM i SEM es van identificar les degradacions en diferents àrees de la superfície. Dels resultats obtinguts s'ha realitzat una descripció de les aplicacions més adequades pel que fa als materials i en correspondència amb els deterioraments d'aquestes obres. Un altre propòsit d'aquest estudi ha estat establir un mètode òptim de puntades de consolidació. Valorant la transparència i la força com a requisits essencials. Aquesta investigació mostrarà els resultats obtinguts amb provetes realitzades amb crespó com a tela de base i dos tipus de tècniques: el "punt de restauració" i la puntada de embasta o bastilla. Les mostres es van preparar amb els diferents teixits analitzats, en ambdues direccions d'ordit i de trama i es van cosir de manera uniforme per tal de minimitzar les diferències entre les mostres, sotmetent-les a assajos de tracció amb un dinamòmetre. Els resultats obtinguts van ajudar a establir la idoneïtat de cada mètode de consolidació.Arbues Fandos, NC. (2016). El Mantón de Manila. Examen morfológico, iconográfico y material, en pro de su conservación y restauración. Criterios y metodología de intervención para su consolidación [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/61490TESI

Web-Based Technologies That Drive Innovation

Based on the systematic revision of every years published work available on the data base of Web of Science, this article was built on the incentive proportionated by the adoption and use of the web based technologies towards innovation to consolidate the state of international academic research and, due to that, identify the dimensions involved in the innovation’s activities. It should be noted that it was not only considered the innovation created by the enterprise, but also, the innovation as adoption and application of something new directing the analysis to two roles of innovation: as a process and as an outcome. The Content Analysis was applied to the abstracts, titles and keywords with the intent of mainly categorizing the two roles of innovation and, thenceforth, to identify the subcategories that lead to the mentioned dimensions. It was possible to identify the existing gaps in the scientific production about the subject

Actualised and future changes in regional economic growth through sea level rise

This study investigates the long-term economic impact of sea-level rise (SLR) on coastal regions in Europe, focusing on Gross Domestic Product (GDP). Using a novel dataset covering regional SLR and economic growth from 1900 to 2020, we quantify the relationships between SLR and regional GDP per capita across 79 coastal EU & UK regions. Our results reveal that the current SLR has already negatively influenced GDP of coastal regions, leading to a cumulative 4.7% loss at 39 cm of SLR. Over the 120 year period studied, the actualised impact of SLR on the annual growth rate is between -0.02% and 0.04%. Extrapolating these findings to future climate and socio-economic scenarios, we show that in the absence of additional adaptation measures, GDP losses by 2100 could range between -6.3% and -20.8% under the most extreme SLR scenario (SSP5-RCP8.5 High-end Ice, or -4.0% to -14.1% in SSP5-RCP8.5 High Ice). This statistical analysis utilising a century-long dataset, provides an empirical foundation for designing region-specific climate adaptation strategies to mitigate economic damages caused by SLR. Our evidence supports the argument for strategically relocating assets and establishing coastal setback zones when it is economically preferable and socially agreeable, given that protection investments have an economic impact