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- A manufacturing cell integration solutionPublication . Leitão, Paulo; Machado, José; Lopes, José CarlosThis paper intents to describe the work of integration developed in the metalwork manufacturing cell of CCP (Centro de CIM do Porto). It focus the manufacturing cell philosophy, the structure of the cell controller, and the way integration was done using the MMS communication standard. The present work was developed at CCP as a part of the ESPRIT 5629 Project, conclued in October 1995.
- Catastrophic expenditure on medicines: an analysis based on the portuguese household budget survey 2015/2016Publication . Quintal, Carlota; Lopes, José CarlosFinancial protection is a core dimension of health system evaluation; therefore, several works on catastrophic health expenditure (CHE) have been developed. There are, however, some gaps in the literature; hence, this work aims to look at CHE from a different angle, analysing the money spent by households. The objectives are to identify how many and which health services are driving CHE and analyse the profile of households with CHE. The data of this work come from the Portuguese Household Budget Survey 2015/2016 and the study includes 11,398 observations. The WHO methodology for CHE identification was adopted. Over one fifth of the households incurring CHE spent money only on medicines, and this presented, by far, the highest expenditures. All families with CHE spent money on medicines, and about two thirds spent on up to three items. Expenditures on medical devices and hospital services were low. Dental care expenditures tended to assume extreme values. Although primary care services are spread across the country, expenditures on GP services were not at all negligible. The typical household with CHE consists of an old poor person living alone. Exempting these people from medicine co-payments is crucial to prevent catastrophic expenditure.
- Equity in health care financing in Portugal: findings from the Househotd Budget Survey 2010-2011Publication . Quintal, Carlota; Lopes, José CarlosEquity in health care financing is recognized as a main-goal of health policy. There is broad consensus on the normative assumption that healthcare payments should be linked to ability to pay with use related to need, and that ali households should be protected against catastrophic financiai losses related to ill health. The link between payment and capacity to pay hás been evaluated through progressivity índices and protection against financial losses has been assessed through the analysis of catastrophic health payments (CHE), expenditure so high that it might mean that people have to cut down on necessities such as food, clothing or education. CHE is more likely in countries that lack prepayment mechanisms for risk pooling. Empirical data show that CHE remains low in countries where out-of-pocket payments (OOP) represent less than 15-20% of total national health expenditure and where the general government health expenditure is above 5-6% of GDP. In Portugal, in 2010, OOP represented 26% of total health expenditure and government health expenditure was 7% of GDP. This study aims to identify the proportion of households with CHE in Portugal and household factors predicting this outcome. Additionally, progressivity indices are calculated for OOP and private health insurance. Methods: Data carne from the Portuguese Household Budget Survey 2010/201 1 (9489 observations). CHE was calculated using WHO methodology (Xu, 2005); multiple logistic regression analysis was used to identify determinants of CHE; and the convenient regression method was used to calculate the Kakwani index. Results: The global prevalence of CHE is 2.11%, occurring in all expenditure quintiles (4.1% in the 1 stand 1.1% in the 5th). Analyzing the various components of expenditure, the most striking differences across expenditure quintiles refer to medicines (account for 78% of total health expenditure in the 1st expenditure quintile while they weigh 42% in the 5th) and dentist services (weigh 2.48% in the 1st quintile and 18% in the 5th). In the logistic model, households with at least one old person (65 years or more) face 5.3 times more catastrophe than households without elderly members (OR=5. 27; IC= 3.324-8.358); head of household with basic education (compared to secondary/superior) increases risk of CHE (OR= 2.39; IC= 1.342-4.257). Other covariates were not statistically significant. Regarding the Kakwani index, for total OOP it is -0.074 (p-value=0. 000) and for medicines it is -0.225 (p-value=0.000); in terms of regions, Kakwani index is larger for the Centre (-0.132; p-value=0. 000) and lower, not significant, for Azores (0.016; p-value=0.656); for health insurance it is 0.098 (p-value=0. 000). Conclusions: Portugal has a NHS, accessible to all citizens; still, households face a considerable risk of CHE and OOP are particularly regressive in the case of medicines. Although comparisons are not straightforward, the prevalence of CHE in Portugal is at the same level as in many low, and low-middle, income countries. This is a worrying result in a context of high unemployment and wage cuts. Authorities should pay attention to the most vulnerable, especially households with elderly members, and think carefully on policy measures regarding medicine co-payments.
- Regimes Simplificados (II Parte)Publication . Aguiar, Nina; Lopes, José CarlosIn this paper, the authors analyze simplified schemes of income taxation in Italy, Germany, France and the USA. For each case, the analysis focuses on whether the tax base, by means of the simplified taxation scheme, is still formed by real income or by some other economic fact, which can work as an income proxy for taxation purposes but is not income. As simplified schemes of income taxation often consist in simplified forms of accounting for small and medium businesses, these are also analyzed and briefly compared. The authors’ main purpose is to stress the differences between simplified systems in which small taxpayers are taxed on deemed income and simplified systems in which small taxpayers are taxed on real income but are allowed to calculate their real income through a simplified method of accounting, either in its formal or substantive aspects.
- Indicators and ratios that determine the return on equityPublication . Lopes, José Carlos; Nunes, Alcina; Garnacho, Ariana Daniela do CantoConcerning the business management, achieving profitability is considered one of the most important business objectives to be considered, allowing the survival of businesses and fostering their growth. Thus, it is fundamental to analyze the company performance regarding the return on equity. In this study, using a sample based on companies listed on the stock markets (components of the Euronext 100 index) and using the Ordinary Least Squares Method, we identified the most relevant financial indicators and ratios that have greater explanatory power on the return on equity. Our findings show that the return on assets, the return on sales and the net income to common stocks are the variables that seem to have the greater explanatory power in determining the return on equity.
- A taxa de juro sem risco e a informação financeiraPublication . Alberto, Fernanda; Lopes, José CarlosA determinação do valor atual (ou valor presente) na preparação da informação financeira é imprescindível e recorrente na aplicação dos principais normativos contabilísticos vigentes, mormente as normas internacionais IAS/IFRS. O cálculo desse valor requer necessariamente a adoção de uma taxa de desconto.
- Intangíveis e o valor de mercado - o caso PfizerPublication . Alberto, Fernanda; Lopes, José CarlosA particular natureza dos intangíveis e as tradicionais limitações presentes nas normas contabilísticas ao reconhecimento destes elementos como ativos, impedindo a sua evidenciação no balanço das empresas, ou condicionando o seu valor em face dos exigentes critérios de mensuração, tem sido uma questão para múltiplas investigações que, pese não ser recente, permanece atual.
- Equity in health care financing in Portugal: findings from the Household Budget Survey 2010/2011Publication . Quintal, Carlota; Lopes, José CarlosEquity in health care financing is recognised as a main goal in health policy. It implies that payments should be linked to capacity to pay and that households should be protected against catastrophic health expenditure (CHE). The risk of CHE is inversely related to the share of out-of-pocket payments (OOP) in total health expenditure. In Portugal, OOP represented 26% of total health expenditure in 2010 [one of the highest among Organisation for Economic Co-operation and Development (OECD) countries]. This study aims to identify the proportion of households with CHE in Portugal and the household factors associated with this outcome. Additionally, progressivity indices are calculated for OOP and private health insurance. Data were taken from the Portuguese Household Budget Survey 2010/2011. The prevalence of CHE is 2.1%, which is high for a developed country with a universal National Health Service. The main factor associated with CHE is the presence of at least one elderly person in households (when the risk quadruples). Payments are particularly regressive for medicines. Regarding the results by regions, the Kakwani index for total OOP is larger (negative) for the Centre and lower, not significant, for the Azores. Payments for voluntary health insurance are progressive.
- El desarrollo sostenible: nuevos retos para la contabilidad y la gestiónPublication . Ribeiro, Nuno A.; Monte, Ana Paula; Fernandes, António B.; Leite, Joaquim; Alves, Jorge; Lopes, Jose; Fernandes, Paula OdeteLa ‘Agenda 2030 para el Desarrollo Sostenible’ de la ONU insta a todos los sectores de la sociedad a trabajar en torno al concepto de sostenibilidad. Esta motivación es lo suficientemente fuerte para estimular la reflexión y el debate entre la comunidad científica y los profesionales. Este documento tiene como objetivo hacer una breve revisión de la literatura más reciente sobre el desarrollo sostenible, especificando los roles de la contabilidad y de la gestión. Los resultados muestran que el desarrollo sostenible y la creación de valor ambiental, financiero y humano requieren sólidos principios éticos y de responsabilidad social corporativa.
- La materialidad en la información financiera: la complejidad de un conceptoPublication . Alberto, Fernanda; Lopes, José CarlosLa relevancia y fiabilidad son características de la información financiera según el marco conceptual1 del International Accounting Standards Board (IASB) y del Financial Accounting Standards Board (FASB). El concepto de materialidad y su aplicación es crucial para que la información cumpla estas características. El mismo tiene impacto en muchas decisiones, relativas a cómo una entidad deberá reconocer, medir y divulgar transacciones específicas e información en los estados financieros, si los errores exigen corrección, o si los activos y pasivos o gastos e ingresos deberán ser presentados separadamente.