Contabilidade do 3.º sector (proposta de uma demonstração de impacto socioeconómico)
Bibliographic record
Abstract
As organizações com cariz social têm características únicas e os procedimentos contabilísticos e as Demonstrações Financeiras produzidas não reflectem essa singularidade, pese embora tenham um plano de contas específico. Deste modo, o principal objectivo do presente estudo prende-se com a apresentação de uma proposta de Demonstração de Impacto Socioeconómico aplicada à Santa Casa da Misericórdia de Alfândega da Fé, partindo de uma metodologia utilizada para uma entidade do 3.º Sector e promovida por Mook e Quarter (2006). Apesar de evidenciar o mesmo resultado líquido do período, a Demonstração de Impacto Socioeconómico, contrariamente à Demonstração de Resultados convencional, reflecte o valor que os seus voluntários adicionaram à Santa Casa da Misericórdia de Alfândega da Fé no exercício de 2010, ilustra o impacto desta sobre os seus principais intervenientes, sobre a economia social, sobre o sector privado e sobre o sector público. Las organizaciones con carácter social tienen características únicas y los procedimientos contables y las Demostraciones Financieras producidas no reflejan esta singularidad, a pesar de tener un cuadro específico de cuentas. Así, el objetivo principal de este estudio se refiere a la presentación de una propuesta de una Demostración de Impacto Socioeconómico aplicada a la Santa Casa da Misericórdia de Alfândega da Fé, sobre la base de una metodología para una entidad del 3.º Sector y promovida por Mook y Quarter (2006). Aunque la evidencia del mismo resultado, la Demonstración de Impacto Socioeconómico, contrariamente a la Demonstración de Resultados estándar, refleja el valor añadido por sus voluntarios a la Santa Casa da Misericórdia de Alfândega da Fé en el año 2010, ilustra el impacto de esta en sus principales actores, en la economía social, en el sector privado y en el sector público. The entities from the social sector have specific characteristics. For accounting purposes they also have a specific Chart of Accounts and Financial Statements; however, they do not show important non-financial information. The aim of this study is to develop a Social Impact Statement for the Santa Casa da Misericórdia de Alfândega da Fé, based on the methodology suggested by Mook and Quarter (2006). The Socioeconomic Impact Statement, besides showing the same net income as the regular Income Statement, it also discloses information regarding the contribution provided by volunteer work to the Santa Casa da Misericórdia de Alfândega da Fé in 2010, showing evidence on the relevant impact over the social economy, the private sector and the public sector.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.000 |
| Insufficient payload (model declined to judge) | 0.006 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".