The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative fr...The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.展开更多
Building Information Modeling (BIM) is a process involving generation and management of digital representations of physical and functional characteristics of places, which can be exchanged or networked to support deci...Building Information Modeling (BIM) is a process involving generation and management of digital representations of physical and functional characteristics of places, which can be exchanged or networked to support decision-making in architecture, engineering and construction (AEC) sector. BIM is a relatively new technology in an industry typically slow to adopt changes, especially in Portugal. The present paper aims to frame the international implementation of BIM in order to propose a roadmap to spread the use of BIM methodologies in Portugal in the next decade.展开更多
文摘The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.
文摘Building Information Modeling (BIM) is a process involving generation and management of digital representations of physical and functional characteristics of places, which can be exchanged or networked to support decision-making in architecture, engineering and construction (AEC) sector. BIM is a relatively new technology in an industry typically slow to adopt changes, especially in Portugal. The present paper aims to frame the international implementation of BIM in order to propose a roadmap to spread the use of BIM methodologies in Portugal in the next decade.
