The role of cost accounting in the university performance measurement in Portugal

Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the traditional system of costing everything, a budget with a limited base. Originally, it was designed to calculate real costs with the aim to determine the results. In public organizations, the aim of cost accounting, costs or management, can be summarized as follows: o Obtain information of how costs are found, both the ones corresponding to the internal activities as well as those for external services rendered and the cost realized investments; o Obtain information for cost and control management, with efficiency indicators of how the planned objectives were achieved and the efficient use of available resources. This paper aims at knowing the role of cost accounting in the public sector of higher education, and checks its contribution for the establishment of the management indicators in public institutions of higher education.Cost Accounting, management, indicators, education

Showing the destination of hypertext links: a new approach for Guide

All hypertext systems have a kind of button which can be selected interactively by the user to obtain further information. This paper is concerned with how to show the user the further information when the button is selected. We comment how several hypertext systems show this information, describe in detail how the Guide system currently does it and propose two alternative new approaches

From the ecology of the human spirit to the development of the orchestral theory of communication: the inclusion of the medium-message axiom

The contributions of the biologist, anthropologist and communication theorist Gregory Bateson (1904- 1980) form the nucleus of the cross-disciplinary theoretical principles which led to the founding of the web of thought spun by Watzlawick, Weakland, Beavin, Fish, Jackson, Erickson, Foster, Haley and Satir, amongst others. These authors were united by a common theoretical standpoint which foregrounded the ecology of the human spirit and saw communication as process, a system of transactional interaction. They were also similarly influenced by cybernetics, systems theory and constructivism. Energised by the clash of the ideas in their exchanges, they constructed the orchestral theory of communication, formalised by Paul Watzlawick, Donald Jackson and Janet Beavin. Today, Watzlawick (1967) is regarded as a seminal publication in the annals of interpersonal communication studies. Moving beyond the confines of the original object of study – face-to-face communication – this theory has been increasingly applied to the analysis of institutionally mediated communication and to the understanding of the construction of learning and change in organisations. However, in current circumstances, its set of axiomatic principles would benefit from the inclusion of a medium-message axiom to allow a fuller understanding of the realities of the mediated communication process that the process contains. This paper proposes the inclusion of this new axiom, medium-message; a proposal which is based on the work of Gregory Bateson, the ecology of the human spirit, the orchestral theory of communication and the thinking of the Media Ecology Association. It aims to help build a more profound insight into the realities of the process of human communication

Communication in the classroom: Practice and reflection of a mathematics teacher

This paper discusses the conceptions, practices and reflections about practices of a mathematics teacher, Maria, with respect to classroom communication and their change during the activity of a collaborative project involving a researcher and two other mathematics teachers. The case study of this teacher, who teaches at grades 5-6, draws on interviews and participant observation of the collaborative project meetings. The results show the relevance of the project to develop the teacher’s understanding of communication issues in her classroom, putting her practices under scrutiny, and developing richer communication processes between her and her students

Locally Provided Public Schooling in Brazilian Municipalities

The objective of this paper is to assess the demand for public schooling in the Brazilian municipalities within a median voter framework. The quantile regression and spatial techniques proved to be useful to account for the spatial and marginal effects associated with educational services. The coefficients attached to the main variables – price, income and population – were significant and had the expected sign. The relatively high values for those parameters attest the status for these merit goods as “luxuries”. Last, but no least, the municipal school system in Brazil seems to present increasing returns to scale both, at the school and the municipality level.Public Schooling, Demand, Brazilian municipalities, Median voter

Consequences of the 2003 CAP Reform on a Mediterranean Agricultural System of Portugal

Agriculture in dry land Mediterranean areas faces considerable level of production risk as result of the unpredictable weather. Governmental income stabilisation instruments have had a major impact on Mediterranean farms in changing land allocation, and changing income levels and variability. Using a mathematical programming model, the impact of the 2003 CAP reform on land allocation and on income variability is evaluated for a Portuguese Mediterranean farm. The results show an increase of extensification of production activities. They also show an increase in total farm income, a reduction in relative total income variability and an increase in relative production income variability.agricultural policy modelling, decoupling, Mediterranean, Agricultural and Food Policy, Q18, C61,

Aggregate Employment Fluctuations and Agricultural Share

Differences in employment volatility and the correlation of employment with output across countries are often cited as examples of the limitation of standard real business cycle (RBC) theory to reproduce the observed labor market facts. These observations have lead researchers to argue for the necessity of Non-Walrasian features to reflect the labor institutions in European countries. In this paper, we show that the same labor market evidence is observed in regional economies with the same labor market institutions. We conjecture that differences in agricultural activity can generate the observed differences in labor market behavior. We show that a standard two-sector RBC model with agriculture and non-agriculture can account for the observed labor market facts. In particular, as the size of agricultural activity increases, aggregate employment volatility and the correlation between aggregate employment and output decrease. Moreover, contrary to the Non-Walrasian approach to business cycles, agricultural activity can account for the correlation between aggregate employment and output as reported by Danthine and Donaldson (1993) for Europe and the U.S.Business Cycles, Agriculture, Two-sector Model.

The Role of Agriculture in Aggregate Business Cycle Fluctuations

The agricultural sector has certain distinctive features over the business cycle: it is more volatile than and not positively correlated with the rest of the economy and its employment is counter-cyclical. Because of these features and even though the agricultural sector represents less than 2% of the U.S. economy, we show that agriculture plays an essential role in understanding aggregate business cycles. The inclusion of agriculture into standard business cycle analysis resolves the longstanding problems of the standard theory in matching the observed volatility of aggregate labor and the correlation of aggregate labor and productivity (the so called Dunlop-Tharshis observation). In addition, the role of agriculture in the economy can account for the substantial differences observed in business cycle patterns across countries. This novel implication of the model is consistent with the systematic relationship observed between business cycle patterns and the share of agriculture across countries. Our theory has two important implications. First, the model implies that as the size of the agricultural sector falls, business cycle properties across countries should converge. Second, the role of agriculture provides a simple, measurable, and contrastable explanation for the historical properties of aggregate business cycles documented by Backus and Kehoe (1992).Business Cycles, Agriculture, Two-sector Model.