«Financial Reporting»

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Bom Natal!

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«OPEN BY DEFAULT | POLICY BY THE PEOPLE | ACCOUNTABILITY FOR RESULTS»

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«DOING SCIENCE DIFFERENTLY: CO-PRODUCING CONSERVATION OUTCOMES»

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«The End of Accounting blog»

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TRANSPARÊNCIA FISCAL

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«THE EUROPEAN HIGHER EDUCATION AREA IN 2018»

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NESTA | «Ten predictions for 2019 / Our ten trends, tech breakthroughs and social movements for the year ahead»

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«Nesta’s 2019 predictions: the shock of the ‘new normal’

This year we’re looking at ideas, technologies or trends which are making the leap from the realm of the ridiculous to the ‘new normal’. Can we still redirect their path?»

«e-Government Core Vocabularies handbook»

Disponível aqui.

«OECD Science, Technology and Industry Scoreboard 2017 | The digital transformation»

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«Modernisation of Higher Education»

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«The Accountancy Profession: Playing a Positive Role in Fighting Corruption»

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«Diretório das TIC - O guia essencial para a transformação digital»

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II CONGRESSO INTERNACIONAL DE CONTABILIDADE PÚBLICA | «Reforma da Gestão Financeira Pública – desafios para a investigação e a prática»

«Vimos por este meio apresentar o II Congresso Internacional de Contabilidade Pública, subordinado ao tema “Reforma da Gestão Financeira Pública – desafios para a investigação e a prática”, organizado pela Ordem dos Contabilistas Certificados, em parceria com a Escola Superior de Gestão do Instituto Politécnico do Cávado e do Ave e o Centro de Investigação em Contabilidade e Fiscalidade do IPCA.

O evento irá realizar-se a 14 e 15 de março de 2019, em Lisboa, no auditório António Domingues de Azevedo, em Lisboa, e irá dividir-se em sessões plenárias e paralelas, estando para estas últimas prevista a apresentação de trabalhos relativos a 12 temas diferentes relacionados com a contabilidade e finanças públicas». Saiba mais.

«A single set of international auditing standards that apply to audits for all organizations - not just large listed companies - is an essential component of the world’s financial architecture»

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«A single set of international auditing standards that apply to audits for all organizations -- not just large listed companies -- is an essential component of the world’s financial architecture. These high-quality standards help create a common audit language that reaches across borders to strengthen all organizations, facilitate trade and support economic growth. The unique model for developing these standards is currently under review, with the objective to ensure that the international standard-setting model going forward is fit for purpose in our rapidly changing world. (...)».

«THE GOVTECH SUMMIT 2018» | 12 NOV | PARIS

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«HE GOVTECH SUMMIT

Supported by French President Emmanuel Macron, Paris Mayor Anne Hidalgo and the European Commission, the GovTech Summit will gather European leaders and innovators to explore how new technologies can improve public services and democratic practices.

The one-day summit will feature more than 90 international speakers, covering topics from transport to healthcare, security to international development, e-government to citizen engagement. The Summit is proud to be part of the Paris Digital Week.

The GovTech Summit will reimagine services that place citizens at the centre of public delivery, where public servants have an array of technology-enabled resources and information at their fingertips, and can use new ways of delivering better, more efficient, more citizen-focused services».

RICHARD BROOKS | «Bean Counters: The Triumph of the Accountants and How They Broke Capitalism»

«The world's 'Big Four' accountancy firms - PwC, Deloitte, Ernst & Young, and KPMG - have become a gilded elite. Up in the high six figures, an average partner salary rivals that of a Premier League footballer. But how has the seemingly humdrum profession of accountancy got to this level? And what is the price we pay for their excesses? 

Leading investigative journalist Richard Brooks charts the profession's rise to global influence and offers a gripping exposé of the accountancy industry. From underpinning global tax avoidance to corrupting world football, Bean Counters reveals how the accountants have used their central role in the economy to sell management consultancy services that send billions in fees its way. A compelling history informed by numerous insider interviews, this is essential reading for anyone interested in how our economy works and the future of accountancy». Saiba mais.

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Sobre o livro no site da Higher Education:

Is the time right to reform the auditors?

«Innovating Education and Educating for Innovation / THE POWER OF DIGITAL TECHNOLOGIES AND SKILLS»

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CONFERÊNCIA | «A Europa na Encruzilhada/desafios europeus para a politica nacional» | 15 OUTUBRO 2018 | INSTITUTO DE CIÊNCIAS SOCIAIS | UNIVERSIDADE DE LISBOA

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«ESCO handbook»

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«The Future of Jobs Report»

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Disponível aqui.

No site da IFAC:

«Professional Skepticism: The Heart of Audit

by Katharine Bagshaw, Manager, Auditing Standards, ICAEW | September 6, 2018 

Most of us who trained as auditors never really lose the urge to question numbers. The temptation to ask on what basis they were calculated, to generally prod and poke around, and to make sure that they are what they appear to be, becomes instinctive.

Skepticism it not just at the heart of auditing, it is in the heart of most auditors, a fact that is not obvious to outsiders given the various calls for auditors to exercise more skepticism, particularly when the pressures of deadlines and budgets are brought to bear and doing the right thing becomes more of a challenge. 

Firms are well aware of this. They use the insights of behavioral psychology, particularly as relates to the various forms of bias, to build checks and balances into the system to ensure that skepticism is in fact applied consistently throughout the audit and across the practice. 

The ICAEW’s report, Scepticism: The Practitioners’ Take, aims to move forward the debate on skepticism by offering insights from real auditors and people who work with them. Based on a series of interviews with practicing auditors, training providers and audit regulators, the report sets out the views of those with first-hand audit experience who deal with the pressures of deadlines and budgets.

It explores who is responsible for skepticism, how to improve it, and what firms are already doing to try and encourage it. These are some of the key messages: (...)». Continue a ler. 

OEB 2018 Conference | «Learning to love Learning»

Veja aqui no site da conferência

«(...)The overall theme of the conference is ‘Learning to love Learning’ and it will highlight the increasing effect of digital transformation and the central role learning is likely to play in everyone’s life in the future. It will also focus on how education itself will have to change to cope with the demands of the future and of tomorrow’s workplace. (...)». Leia na integra.

SEMINÁRIO | «Como comunicar projetos apoiados por fundos da União Europeia» | 3 OUT 2018 | 14:00 - 17:30 | LISBOA

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A Ficha de Inscrição (gratuita) neste endereço.

E não podemos deixar de assinalar  o facto de a «Igualdade de género e não discriminação» fazer parte do programa.

«Linking Public Administrations, Businesses and Citizens»

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UMA HISTÓRIA DE VIDA QUE NOS LEVA A «UMA HISTÓRIA» DA CONTABILIDADE

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Um excerto:
«(...)

A Changing Workplace

Back then, everything was handwritten, so good handwriting was essential. Reports were typed on manual typewriters. Accountants had to learn to add a column of numbers; I was not allowed to use an adding machine.

As there were no copy machines, carbon paper was used to create multiple copies. Negatives had to be in red, and typewriter ribbons had both a black and a red section. If there was a negative, we had to insert red copy paper. Everyone’s hands were dirty; typos were a nightmare, accurate typing skills were essential. I couldn’t thank my mother enough for insisting that I take typing in 11th grade, a skill that still serves me well in the computer age. Tax return preparation on the computer is wonderful, ensuring that we do not make obvious calculation errors, and it’s nice that the IRS no longer writes us that we added something wrong.

Office buildings at the time were hot in the summer—no air conditioning, only an open window. The dress code was suits and ties every day. For one large Touche client, I had to wear a hat. I dutifully bought one from a friend’s parents’ haberdasher and wore it for a few weeks; after that, it collected dust.

In the firms, most of the accountants were men and most of the secretaries were women. Everyone dated, and there were lots of marriages. The demographics of the profession has changed for the better. When I started, it was almost all white men. Now we have many female accountants, and the office looks like the United Nations. I love it. (...)». Leia na integra.

« Modern University of the Year»

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PROGRAMAS E PROJETOS NA ADMINISTRAÇÃO PÚBLICA

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«Getting ready for Globalization 4.0»

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Sobre o conteúdo do relatório:

«What factors are driving foreign direct investment and impacting economic growth around the world

Where is foreign direct investment originating and which countries and regions are benefitting 

What must government and economic developers do to navigate the  new era of Globalization 4.0 »

«Why This MIT Dean Is Leaving Her Job to Start a New Kind of University»

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Conheça a protagonista e a INICIATIVA (a que se refere a imagem de inicio) que em 2016 levou ao  artigo do The Cronnicle of Higher Education que deu o titulo a este post, através de um novo artigo - de dezembro de 2017:

«An MIT Dean Planned a University With No Classrooms. Here’s Where It Stands».

Em resumo, tudo isto é sobre o FUTURO DA UNIVERSIDADE, mais genericamente, sobre o FUTURO DO ENSINO SUPERIOR.  No Encontro havido em Fevereiro deste ano, no nosso IPL, - «DESAFIOS: IPL NO ENSINO SUPERIOR E NA COMUNIDADE - falou-se disto. E, a nosso ver, está mais do que nunca na «ordem do dia». Simplificando, explicitemos o tema: ensino e aprendizagem construídos na intercessão das «coisas» - «science, technology, and humanity» ...

«The Future of Learning»

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«Why Design Thinking Works»

«Why Design Thinking Works»

• Jeanne Liedtka

From the September–October 2018 Issue

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«Questioning the Effectiveness of Independent Audit Committees»

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«Edinburgh Futures Institute»

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« Why this institute?

The world is always changing. However, many signs suggest that we are entering into a new era. Old certainties in societies, democracies and the economy are being disrupted.

Inequality is rising. Mass displacement of people is at its highest level in decades. The rise of artificial intelligence and big data both threatens job security and promises huge opportunities. The climate is changing. No one is immune.

These challenges stretch across the traditional boundaries of national borders, institutional walls and areas of expertise. We need a response that does likewise. The Edinburgh Futures Institute is our answer».

«Life Long Education»

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«Nesta's study of 41 million job adverts reveals not all digital skills will be equally valuable in the future and creativity is key».

 O relatório na integra aqui

Da apresentação do estudo: 

«(...)
But are all digital skills created equal?

The analysis shows that:

·         Occupations which we are more certain will have poor prospects are more likely to require a digital skill than the occupations that are most likely to grow by 2030.

·         There are occupations that are currently not digitally intensive, but are expected to grow in the next 10-15 years, as varied as teachers and chefs.

·         The type of digital skills needed in a job can also make a difference: the digital skills most likely to be needed in growing job sectors are ones that are used in non-routine tasks, problem-solving and the creation of digital outputs.

This is exploratory analysis that takes a novel approach. At Nesta we will continue to study the demand for skills and the future of work, which is in itself a shifting landscape.

The future workforce:

Five promising digital skills

1.   Animation

2.   Multimedia production

3.   Design in engineering

4.   Building and maintaining IT systems and networks

5.   Research and quantitative data analysis

Five of the least promising digital skills

1.   Invoice processing and management of accounts using accounting software

2.   Data input and preparation of payroll and tax reports

3.   Clerical duties (e.g. typing, using a word processor, spreadsheets, email and calendar software)

4.   Sales support and processing of orders in sales management systems

5.   Stock and inventory management using inventory control systems

(...)». Continue a ler.

«Nevertheless, these issues also represent opportunities for accounting and auditing professionals»

Exhibit 3

Anatomy of a Sustainability Report
Source: SASB Conceptual Framework, February 2017, p. 1.

veja indo por aqui.

«Flying High: shaping the future of drones in UK cities»

Disponível aqui.

«Foreword

We have a golden opportunity to shape the future of drones in the UK There is a moment in time where a new technology is in its infancy, where the opportunity exists to shape how it evolves and impacts our lives. A moment when we can choose for it to be largely beneficial and driven by the needs of those it will affect.

This is also a moment where a country can position itself to take the lead in its development and reap the associated economic benefits.

For drones that moment in time is now.

 There are competing views of the future of drones in UK cities, and the country at large. Utopian visions of smart cities, congestion solved, services streamlined. Dystopian visions of surveillance, nuisance and noise. And for many, not much vision at all: an uncertain future, seldom thought of in any depth.

The Flying High project intends to shine some light on this future. To better understand what drones’ place in our lives might be, to find out what challenges lie in store, to assess the benefits to cities and the people who live in them, and to start a much-needed conversation to build a shared view of this future.

This report is a summary of some of the key things we’ve done and the key facts we’ve learned as part of this process of engaging with five UK cities, as well as national stakeholders and experts.

The most important legacy of Flying High, though, is not in the pages you are reading now, but in the coalition that has been built, the shared objectives that have been developed and the future action that will follow».

Tris Dyson /Executive Director, Challenge Prize Centre Nesta

«What Makes Government Accounting Different?»

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«recrutamento para os quadros do Estado de 1.000 jovens com formação superior»

«(...)“Procederemos, no próximo ano, ao concurso de recrutamento para os quadros do Estado de 1.000 jovens com formação superior”. Até agora o Governo tem estado concentrado na integração de precários nos quadros do Estado. Os últimos números oficiais mostram que há 12 mil trabalhadores com vínculo precário que vão passar para os quadros. Apesar desta integração, o número de precários aumentou 14,6% face ao ano anterior; (...)». Leia na integra.

«Automation, digitalisation and platforms: Implications for work and employment»

Disponível aqui.

«The onset of the digital revolution has resulted in technological advances that are constantly evolving. A key element of concern to policymakers is the impact that these changes will have on the world of work and employment. This report reviews the history of the digital revolution to date, placing it in the context of other periods of marked technological advances and examining how technological change interacts with changes in institutions. Digital technologies have considerable disruptive potential, including making production much more flexible and information more readily available. While the information technology sector has been most affected to date, other sectors are rapidly changing with the diffusion of new technology. The report also examines three key vectors of change: automation of work, the incorporation of digital technology into processes, and the coordination of economic transactions through the digital networks known as ‘platforms’».

PARA O VERÃO 2018 | Exposição na Ar.Co | ALMADA

RELATÓRIOS ANUAIS | assumidamente digitais

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«Acaba de ser lançado o primeiro relatório anual digital «Bridging Europe», uma iniciativa EEA Grants/Norway Grants sobre os países e projetos apoiados, as metas e os resultados alcançados, desafios e tendências europeias». Tirado daqui

OECD | «Behavioural Insights for Public Integrity»

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A propósito, hoje está a decorrer em Lisboa um seminário sobre a prevenção da corrupção, de que trata, por exemplo, o seguinte artigo do Público:

Prevenção da Corrupção vai ao centro do poder, mas sem ministros

Presidência do Conselho de Ministros organiza seminário com presidente do Tribunal de Contas e director da OCDE. Secretarias-gerais dos ministérios, SIS e CCDRs vão estar presentes, mas só Maria Manuel Leitão Marques e o seu secretário de Estado representam o Executivo. Leia aqui ou na imagem abaixo.