http://hdl.handle.net/10884/165 2026-04-08T22:28:48Z http://hdl.handle.net/10884/1656 Title: Auditoria Financeira e Fiscal Authors: Esteves, Paulo Abstract: A tarefa de definir auditoria não é fácil nem simples, especialmente em face das possibilidades da aplicação dessa técnica em muitas áreas do conhecimento humano. O presente portfólio debruça-se, apenas, sobre a auditoria financeira e fiscal, também conhecida como auditoria externa. Define-se auditoria como um processo de verificação sistemático e documentado, que pretende obter e avaliar de forma objetiva evidências para determinar se o Sistema de Gestão da organização está conforme com os critérios de auditoria estabelecidos pela organização, e para comunicar os resultados deste processo à direção. O plano de auditoria possibilita uma eficaz prestação de serviços aos utilizadores das demonstrações financeiras. É um trabalho assente num processo consistente, pensado e aplicado em todo tipo de auditorias. A auditoria destina-se a verificar a conformidade dos procedimentos internos adoptados e seguidos nas diversas áreas operacionais das empresas, como: os critérios ou protocolos, regulamentos, políticas, que se encontrem estabelecidos e aprovados. Existem vários tipos de auditoria, como: auditoria interna, financeira e fiscal “A auditoria financeira surge da necessidade de proporcionar a terceiros uma informação fiel e verdadeira da situação patrimonial e financeira da empresa” (Lourenço, 1999) 2015-01-01T00:00:00Z http://hdl.handle.net/10884/1655 Title: Auditoria Financeira e Fiscal Portefólio Authors: António, Manuela Abstract: Com a Revolução Industrial e consequente desenvolvimento da actividade económica, a contabilidade passou a ter um papel cada vez mais relevante sendo um elemento essencial para apoiar a gestão. “A Auditoria surge sempre muito associada à contabilidade, pois foi através da necessidade de dar credibilidade ao trabalho contabilístico que surgiu a auditoria, neste caso a auditoria financeira” (Simões, 2010). “A contabilidade refere-se ao trabalho de organização e de elaboração das contas, enquanto que a auditoria compreende o trabalho de verificação e apreciação da credibilidade e exatidão dos dados contabilísticos” (Nabais, 2006). “(…) para que todos os utentes possam retirar conclusões idóneas da informação financeira que lhes é facultada é fundamental que a mesma seja fidedigna. A auditoria sugere então como forma de dar credibilidade à informação financeira (…)” (Baptista da Costa, 2007). “A área da auditoria é fascinante e exigente pela diversidade de realidades com que se contacta, é exigente pelo extenso leque de conhecimento que exige, em matérias como a Contabilidade, o Direito (incluindo o acompanhamento constante da legislação), a Fiscalidade, o Cálculo Financeiro e, sobretudo, a Auditoria” (Simões, 2010). 2015-05-01T00:00:00Z http://hdl.handle.net/10884/1457 Title: MIST - Modelling Innovation Sustainability and Technologies: Conference Abstract Proceedings Authors: Dias, Albertina Abstract: MIST2015 for Modelling Innovation Sustainability and Technologies, this year held in Oeiras ‐ Cascais region. Academia, scholars, business and industrial actors, government as well as nongovernmental organisations (NGOs), and civil participants from over 20 countries have expressed their interest in participating at the MIST Conference. The scientific programme was carefully designed and many distinguished presenters have submitted their contributions to present to discuss interesting achievements and effective recommendations for modelling innovation and sustainability policies through modern technologies. Highly competent scientists from four different European countries will provide a state‐of‐art and overview of fundamental and applied aspects of spatial economics, innovation ecosystems, regional development, and technologies. The Conference is open to educators, students, industry and business actors, NGO’s, policy‐makers and civil participants, to get informed by experts in about a series of innovative measures for regional development. Many of us will tackle issues that relate to five different areas (Innovation Economics and Policy Perspectives, Environmental, Energetic and Economic Sustainability, Innovation Management & Entrepreneurship, Advanced Tourism Economics and Management Information Systems). I would like to express my sincere thanks to Mário Abreu, Paulo Varão and Carlos Rangel, and to all members of the organizing committee and reviewers who helped to organise this great event. This Organising Committee is sure that all presentations, discussions and interventions will generate innovative ideas to tackle “Strategies and Policies for Modelling Innovation” more efficiently and effectively. 2015-10-01T00:00:00Z http://hdl.handle.net/10884/1350 Title: ALIANCAS ESTRATEGICAS: CONDICIONANTES DAS VANTAGENS COMPETITIVAS SUSTENTÁVEIS Authors: SANTOS, MARIO Abstract: Simply stating that rural development programmes are in place, that there is innovation, co-operation and expertise or even simply acknowledging that behaviour and attitude is to be changed, are quite insufficient. It is vital to turn them into real actions, and concrete deeds, by sharing information and knowledge as well as adopting new procedures and models, trading forms, marketing and value distribution. The management and organization methods should be correctly applied. New forms of intervention in the production (precision agriculture, strengthening of export levels, increase organic production) must be reached and applied in a strenuous and collective way. The objectives and attitudes will have to strengthen up the interventions as well as practical and business applications, therefore gaining importance and recognizing the results and its evolutions. Its theoretical nature (based on learning and innovativeness) is essential and critical, and contributes for the evolution and change. Ideas and projects have existed but must be put into practice with consistency turning themselves into concrete decisions and actions before a real economy. In order to tackle the globalization issue, it will be critical to reinforce confidence levels and competitiveness. Quality and excellence issues are already mastered in Portugal, they now need to be complemented with the reinforcement of scale economies and by adding value to the agricultural and industrial that present connection to the sector. The sector is too hermetic within its limits and needs entrepreneurial renewal. Younger farmers have to be attracted, existing ones have to change their way of approaching the business and the reality; this should happen whilst shielding the organizations that show high levels of coordinatination, technical and training efficiency, those that are well connected (national and internationally), and sharing the already acquired knowledge. Seemingly this is not yet the case in the “Região do Oeste”, at least with the dynamics that a region like this should have, a region that leads the national statistics in number of producing units as well as in horticultural (fruit and vegetable) production growth rates. 2015-10-01T00:00:00Z