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- Sustainability Assessment of Portuguese Local Governments (2009 to 2017): Accounting Information and Public GovernancePublication . Gomes Dos Santos, Paula; Martinho, CarlaPublic governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.
- Contribution of Learning Statistics at Secondary School to Students’ Results at UniversityPublication . Martinho, Carla; Fonseca, JaimeThis study concentrates on the analysis of responses to a questionnaire given to a sample of University Students in Portugal that concerns the teaching/learning of Statistics and Data Analysis. We first focus on the effectiveness of teaching Quantitative Methods at secondary level as regards increasing performance in the Introductory Statistical Course (ISC) at University level. The second question is related to the students’ feelings towards Mathematics and whether these feelings imply a difference in students’ performance on statistics. Even when results cannot be generalised, since the study is limited to our context, the data analysed suggest the need to rethink the goals of teaching statistics at secondary school level, at least in our context.