This study analyses and reports on the development of accounting history research in Portugal across a period of 15 years spanning 1990 to 2004. In so doing, it builds a database of all the contributions on accounting's past appearing in Portugal and those of Portuguese authors disseminated abroad over this period. The study further explores publishing patterns in the Portuguese accounting journals, providing an array of evidence such as the number of accounting history articles per journal, the gender of authors and the time spans and subject areas examined. While the results indicate that there are topics and periods still unexplored or deserving wider examination in Portuguese accounting history, they also reveal a significant extension of the work in this field, especially from 2002 to 2004. This increasing trend is particularly visible in the number of articles published in international journals and the number of papers submitted to international congresses, providing Portuguese accounting history research with a growing international visibility.

This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not on customer profitability, thus failing to provide effective information to marketing-related decisions. Results are reported by operating departments, whilst marketing activities focus on customer market segments. Recognizing the growing emphasis on customer value creation, and to overcome the mismatch between the provision and use of information in hotels, CPA techniques have been suggested. Notwithstanding their benefits, namely a strategic focus, hotels still apply traditional techniques. A structured questionnaire collected through personal interviews showed that CPA is far from widespread in hotel management; instead, hotels accumulate costs in profit centers and in cost centers. None of the surveyed hotels had adopted activity based costing, despite this technique being viewed as the most appropriate to calculate individual customer profitability.

A organização contabilística no sector conserveiro entre o final do século XIX e a primeira metade do século XX: O caso Júdice Fialho Pecvnia, núm. 13 (julio-diciembre 2011), pp. 135-160

A investigação apresentada teve como problema central estudar o impacto da Formação Pós-Graduada (FPG) de professores do Ensino Básico (EB) e do Ensino Secundário (ES) em dois agrupamentos de escolas em Portugal. Procurámos entender se os professores assumem essa formação como um benefício e de que forma isso se manifesta na melhoria do seu desempenho profissional, das escolas e das aprendizagens dos alunos. Apresentámos, ainda, sugestões para potencializar os efeitos da FPG frequentada por professores.

Introduction: Pre-exposure prophylaxis (PrEP) has gained relevance as a method of prevention for HIV in certain people and settings. Following the publication of the guideline on PrEP prescribing in Portugal, we aimed to assess the knowledge of Portuguese Medical Students about PrEP.Material and Methods: An online survey was sent to Medical students of Portuguese Medical Schools. We conducted a descriptive analysis of the results and an analytic cross-sectional study to identify factors associated with “knowing about PrEP”, “having had one class about PrEP” and “identifying eligible groups correctly”.Results: Of the 796 students that responded to the survey, 64.6% were aware of what PrEP is. Of these, 34.44% acquired this knowledge during their training. Out of the total amount of respondents, 4.77% could identify correctly and completely the eligible groups for PrEP. As the training years went by, the probability of being aware of PrEP, having had one class about PrEP, and identifying the eligible groups correctly, increased. Of the sixth-year students, 43.48% had had one class about PrEP and among the students that were aware of PrEP, 28% identified what the eligible groups were. After adjusting for the school year, we found differences between Medical Schools regarding the outcomes. The association between the different ways of learning about PrEP and the ability to correctly identify eligible groups for PrEP was not statistically significant.Conclusion: The differences between Medical Schools could be harmonized through changes in the medical curricula that would allow this topic to be addressed more often.

Os orçamentos são um instrumento essencial para planeamento e controlo, avaliação do desempenho, comunicação, coordenação e motivação do pessoal. A sua utilização no setor hoteleiro é generalizada; contudo, ainda pouco conhecida em Portugal. Este estudo analisa as práticas de orçamentação dos hotéis do Algarve. Dados recolhidos por meio de questionários a responsáveis financeiros revelam uma elevada utilização dos orçamentos. Estes são elaborados essencialmente para um horizonte anual e servem principalmente para avaliar o desempenho, definir objetivos e metas, auxiliar o controlo e planear a curto prazo. Poucos hotéis elaboram orçamentos flexíveis e orçamentos de base zero. Os orçamentos são um dos principais indicadores de desempenho. Os resultados obtidos estão em linha com a literatura de contabilidade hoteleira e com a prática internacional. Palavras-chave: Orçamentos; práticas de orçamentação; processo orçamental; contabilidade de gestão; setor hoteleiro; Algarve.

The main goal of this study is to research the impact of enrolment in Graduate Programmes (GPs) on a set of Basic Education 2 and High School 3 teachers in Portugal. We seek to understand whether teachers consider this training as an added value, and the extent to which this is reflected in the improvement of their professional performance, in the schools, and in their students' learning. Preliminary research results show, among other aspects, that the reasons why teachers enrol in GPs are associated mainly with personal fulfilment issues. Moreover, despite the fact that both teachers and school leaders recognize the importance of GPs, they acknowledge that there are still few effects.

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