<title/> Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting. The previous system was basically cash-based and budget-oriented, now cash-based budgeting is used with accrual-based financial and cost...

Several studies have demonstrated how physical activity in older people benefits their physical fitness, health and well-being. The relation between physical activity and perceived functional capacity and health is yet to be considered. This study is a quantitative research design that...

The Portuguese government recently launched a new program to refurbish the secondary schools all over the country. Along with this process more responsibilities are being transferred to local governments concerning pre and elementary schools. This is seen as the main motivation for the...

Literature earnings management aims to determine what causes/motivates managers to disclose earnings close to zero and to use this as an instrument to influence users' decisions. However, limited research has been carried out on this subject in the public sector. Therefore, the main purpose of...