The objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. The collected data allow us to conclude that none of these enterprises uses the ABC and that the majority of respondents did not have any knowledge on the subject. Hierarchical level, age and academic qualifications are the reasons why the knowledge of the ABC is associated to the individual characteristics of people responsible for management accounting.Keywords: Activity-based costing. SMEs (small and medium sized enterprises). Portugal.
ResumoO objetivo deste artigo é analisar a taxa percentual de uso e o conhecimento do custeio baseado em atividades (ABC) nas empresas de pequeno e médio porte portuguesas e, ao mesmo tempo pesquisar a existência de quaisquer fatores que poderiam explicar a razão pela qual este método não é usado entre a maioria das empresas. Os dados coletados permitem concluir que nenhuma dessas empresas utiliza o ABC e que a maioria dos entrevistados não têm conhecimento algum sobre o assunto. Nível hierárquico, idade e qualificação acadêmica são as razões pelas quais o conhecimento do ABC está associado às características individuais das pessoas responsáveis pela contabilidade gerencial.
Palavras-chave:Custeio baseado em atividades. PME. Portugal
The analysis of ground reaction forces (GRFs) helps one understand the magnitude and pattern of loading experienced by the body while in contact with the ground in locomotor actions. The GRFs reflect a general indicator of mechanical loading on the musculoskeletal system, establishing the "whole-body biomechanical intensity" of physical activity and allowing the comparison between different activities. Our purposes were to analyze the GRFs produced by step exercise particularly-the force profile, average GRF, peak GRF, impulse, and loading rate-on the ascending and descending movements in 18 skilled women, investigating the differences that exist between 4 stepping-rate conditions and between 4 step patterns. Two force platforms were used. These differences were studied using analyses of variance with repeated measures. Our results show that experienced subjects were able to deal with the increase of movement cadence in terms of external load, maintaining the GRF values at the same levels as the ones obtained for quick walking and moderate step running, activities that are considered safe. The results indicate that lower-extremity external loading can be effectively controlled by varying the stepping rate during step classes. With the correct use of this mechanical control, this activity could be included in exercise and rehabilitation programs. The knowledge about the magnitude of loading helps in selecting proper stepping rates and proper movements for inclusion in classes.
Abstract:This study aimed to translate, adapt and validate the Yale Physical Activity Survey (YPAS) to Portuguese culture in order to assess the level of physical activity in a country with one of the world's highest percentage of senior citizens. Permission was obtained from the original authors and translated according to WHO guidelines. Validation included 471 older adults (70.3% women; 74.9±6.5 years), covering Criterion Validity, through Spearman's rho, with a cross-reference standard, by accelerometry with 96 subjects; and Reliability comprising Internal Consistency through Cronbach's alpha with 471 subjects, and Temporal Stability through Intraclass Correlation Coefficient involving 30 subjects. YPAS-PT appeared suitable and relevant with low-to-moderate levels for all psychometric parameters. Significant correlations were found for all variables, including accelerometer data ranging from 0.201 to 0.452 (p<0.001). Internal consistency (α≥0.835) and temporal stability (ICC>0.75) demonstrated high reliability. The YPAS-PT is a valid instrument to assess Physical Activity patterns of Portuguese older adults, allowing record low-intensity activities typical of sedentary behavior, which is often excluded from other Physical Activity assessment tools. The study has concluded that the Portuguese version of YPAS (i.e., YPAS-PT) is a valid instrument to assess PA patterns of Portuguese older adults for research and social interventions.
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