Total Quality Management and Corporate Social Responsibility. Literature review. The case of Nabeiro Delta Cafés Group

The relationship between the themes of Total Quality Management (TQM) and Social Responsibility (CSR) through the concepts, approaches and models of excellence is a reality of sustainable and stable companies. Being organizations, people, act correctly and rightly do in society go through a quality management and social responsibility thereof. It is based on these two philosophies (Total Quality Management and Corporate Social Responsibility), which developed this literature review work, essentially based on a relational analysis in two papers, namely: "TQM and CSR Nexus" by Ghobadian et al. (2007) and "The Corporate Social Responsibility Audit Within the Quality Management Framework," de Kok et al. (2001) and applied to an organizational situation in concrete: the Nabeiro Delta Cafés Group - SGPS, SA.

Qualidade e triagem de Manchester : Estudo de caso Hospital CUF Descobertas

A saúde em Portugal encontra-se no caminho da mudança, rumo à excelência, pois questiona-se o sistema, a sua estrutura, os seus processos e os resultados. Uma das condições que mais influencia a competitividade entre instituições da saúde é a qualidade. Sendo a sociedade cada vez mais exigente, medi-la e avalia-la é um imperativo da época actual. O presente estudo teve como objectivo, contribuir para a realização de um diagnóstico de um processo de melhoria implementado num hospital privado de Lisboa - Hospital CUF Descobertas (HCD), no Serviço de Atendimento Permanente (SAP), à luz dos princípios da qualidade total. O procedimento da Triagem de Manchester é um processo que tem como principal objectivo o estabelecimento de prioridades, ou seja, identificar critérios de gravidade, de forma objectiva e sistematizada, que indicam a prioridade clínica com que o cliente deve ser atendido e o respectivo tempo de espera alvo recomendado até observação médica. Não se trata de estabelecer diagnósticos. Para o efeito, utilizou-se uma abordagem metodológica, suportada pelo modelo de auto-avaliação, designado Modelo Common Assessment Framework (CAF). Neste sentido, privilegiando-se a utilização dos critérios de meios deste modelo. Foi aplicado um questionário aos colaboradores do Serviço de Atendimento Permanente do Hospital CUF Descobertas. O Tratamento de dados estatísticos foi realizado com o apoio do SPSS, versão 16.0 e do Microsoft Excel. Os resultados deste estudo culminam com a identificação de pontos fortes, pontos fracos e sugestões de melhorias para o serviço em estudo. Neste sentido, este trabalho serviu de diagnóstico para se poder identificar em que ponto se situa e que rumo se deve seguir para se atingir um patamar de excelência relativamente à qualidade. Abstract: Health in Portugal finds itself on the path toward change, trying to find excellence while challenging the system and its structure, processes, and results. One of the conditions that most influences the competitiveness between the institutes of health is quality because society is becoming more demanding. Measuring and evaluating this change is happening in this current time. The present study has the objective of contributing and establishing a diagnostic tool relative to the process of improvement. This tool was used in a private hospital in Lisbon, Hospital CUF Descobertas, in the Emergency Room, in looking at the principles of total quality. This process designed through the Manchester Triage System has the main objective of the establishment of priorities through which we want to identify criteria of seriousness in an objective and systematic way that indicate a clinical priority with which the client is attended to in respect to the waiting time, giving a recommended time until medical observation. ln this sense, we do not diagnose patients in triage. For this effect, we used a methodological overview supported by the model of self-evaluation, the Common Assessment Framework (CAF}, in which we used the criteria: Leadership, Planning and Strategy, People, Resources and Processes. To arrive at this, a questionnaire was used by the collaborators of the emergency room of Hospital CUF Descobertas. The statistical analysis of the data was performed using SPSS version 16.0 and Microsoft Excel. The results of this study culminated with the identification of strong points, weak points, and suggestions for improvements for the work in study. ln this way, with this study, we can identify in where an organization finds itself and the path it should take in order to achieve a high level of quality excellence.

Proposta do modelo ABC na contabilidade de gestão das instituições de ensino superior : o caso da Universidade de Évora

O contexto actual vivido pelas Instituições de Ensino Superior tem requerido a adopção de sistemas de Contabilidade de Gestão mais precisos face às crescentes necessidades de informação de custos e de gestão. Deste modo, o principal propósito deste trabalho de investigação é estudar os recentes desenvolvimentos dos sistemas de Contabilidade de Gestão, enfatizando o Custeio baseado nas Actividades (ABC) como o modelo mais apropriado para responder a estas exigências informativas. Esta abordagem é complementada com a realização de um estudo de caso na Universidade de Évora, onde é aplicado empiricamente o ABC, sendo o mesmo apresentado como proposta de modelo na Contabilidade de Gestão destas organizações. Esta dissertação apresenta uma análise crítica e comparativa entre os distintos sistemas de custos tradicionais e a contabilidade por actividades, sendo ainda destacadas as potencialidades da metodologia ABC como plataforma para implementação de outros sistemas de informação baseados nas actividades, nomeadamente ao nível da gestão, do orçamento, dos preços de transferência e da gestão da qualidade total. Neste âmbito, com recurso a vários estudos de caso, são descritas as propriedades, as limitações e os resultados que mais se evidenciam pela implementação do sistema ABC nestas entidades. Os principais resultados desta investigação permitem concluir que embora os sistemas de custeio tradicionais apresentem um substrato conceptual totalmente válido, o sistema ABC evidencia uma estrutura conceptual mais credível, capaz de produzir informação mais precisa de apoio à tomada de decisão. No entanto, há algumas reservas que lhe são apontadas, em especial, no que respeita à relevância, utilidade e praticabilidade do método, e insuficiente documentação sobre os resultados obtidos. Pela aplicação empírica do sistema ABC na Universidade de Évora, conclui-se que a informação disponibilizada por este modelo é relevante, facilitadora e influencia o processo de tomada de decisão da sua gestão, e responde às exigências contabilísticas e de prestação de contas do POC-Educação e de outras entidades externas. ABSTRACT; The present context of Institutions of Higher Education has required adoption of more accurate Management Accounting systems due to increasing needs for information about costs and management. Thus, the main propose of this research is to study the recent developments of the Management Accounting systems, emphasizing the Activity-based Costing (ABC) as the most appropriate model that addresses these information requirements. This approach has been enriched through a case study at the University of Évora, where the ABC methodology was applied empirically, and presented as a proposed model of Management Accounting of these organizations. This dissertation presents a critical and comparative analysis between the traditional cost systems and the ABC, pointing out the potentialities of this methodology as a platform for implementation of other information systems based on activities, namely, with regard to management, budget, transfer pricing and total quality management. ln this context and supported by some case studies, the main properties, limitations and results of the implementation of the ABC system in these institutions have been described. The main results of this research indicate that although the traditional cost systems present a total valid conceptual structure, the ABC system provide a more credible conceptual structure, which is able to produce a more accurate information base for decision-making. However, there are some reservations that are considered, namely the relevance, utility, practicability, and insufficient documentation with regard to the obtained results. The empirical application of the ABC system at the University of Évora makes it possible to conclude that the information provided through the use of this model is relevant in terms of its influence in the decision-making process, and provides the answers to the accounting requirements of Education-POC and other external entities. NOTA: O volume II na página 228 contém a Matriz 10, que não foi digitalizado devido ao enorme formato que não permitiu ser digitalizado.

Recursos humanos e gestão da qualidade: "estudos de caso" em instituições particulares de solidariedade social no Concelho de Estremoz

Neste trabalho discute-se a relevância da performance nas Instituições de Solidariedade Social, com especial incidência a Gestão de Recursos Humanos, e a implementação da Gestão da Qualidade Total, na medida que se multiplicam as exigências em torno da eficiência, quantidade e qualidade dos serviços, e uma maior flexibilidade para assegurar a competitividade a nível nacional. A Gestão Estratégica de Recursos Humanos é a resposta possível e sustentada, de colocar os colaboradores no centro das Instituições, apelando à autonomia, criatividade, talento, estímulos, aspirações individuais e cooperativas, e considerar que são os colaboradores que fazem o sucesso das Instituições. Com este trabalho pretende-se chamar a atenção para a importância da GRH dentro das Instituições de Solidariedade Social, fazendo um diagnóstico da laboração na área de recursos humanos e propondo um plano de intervenção/reorganização destes mesmos serviços. Este trabalho de Dissertação segue a metodologia de três estudos de caso cuja recolha de dados foi realizada, tendo por base diversas fontes: análise documental, observação direta, questionário. Verificamos que as Instituições, objetos de estudo revelam poucos conhecimentos a nível da gestão de recursos humanos, e no que concerne à gestão da qualidade, duas das intuições não tem qualquer conhecimento, apenas a Cerciestemoz trabalha em prol da qualidade uma vez que é, uma Instituição já com vários certificados de qualidade. Face ao estudo empírico realizado constatamos que existe alguma dificuldade em prevalecer a gestão de recursos humanos e a gestão da qualidade, porque terão que estar inseridas as políticas de Gestão Recursos Humanos para que os colaboradores se sintam mais motivados e responsáveis pelas funções que desempenham, o que não é visível neste momento; ABSTRACT: This research discusses the relevance of performance in social solidarity institutions, with a focus on Human Resource Management, and the implementation of Total Quality Management, to the extent that multiply the requirements around efficiency, quantity and quality of services and greater flexibility to ensure competitiveness at national level. The Strategic Human Resource Management is possible and sustained response, placing employees at the center of the institutions, calling for autonomy, creativity, talent, stimuli, individual aspirations and cooperative skills, and consider that it is the employees that make the success of the institutions. This work is intended to draw attention to the importance of HRM in the institutions of social solidarity, making a diagnosis of laboring in the area of human resources and proposing an action plan / reorganization of these same services. This Master's work follows the methodology of three case studies in which data collection was carried out, based on several sources: document analysis, direct observation, questionnaire. We found that the institutions, objects of study reveal little knowledge in the management of human resources, and with regard to quality management, two of intuitions do not have any knowledge, only Cerciestemoz works for the quality since it is a institution already with several quality certificates. Given the empirical study found that there is some difficulty prevail human resource management and quality management, they will have to be inserted the policies of Human Resources Management for employees and feel more motivated and responsible for the functions they perform, the which is not visible at this time.

QUALITY EVALUATION OF 'SUNBURST' CHERRIES HARVESTED AT DIFFERENT RIPENESS STAGES .

The sweet cherry ‘Sunburst’ is highly appreciated by consumers due to its organoleptic traits. Regional producers tend to harvest cherries sooner in order to increase their profits. With the aim of understanding the consequences of this we have tested the effect of different ripeness stages at the moment of harvesting on fruit quality. Quality parameters tested included external colour (L*, a*, b*), fruit texture, total soluble solids (TSS), and titratable acidity (TA). To evaluate nutritional quality total antioxidant activity was measured too. Once again, and in agreement with results obtained in previous studies, we conclude that there is no advantage in picking less ripe cherries.

EFFECT OF DIFFERENT STORAGE CONDITIONS ON NUTRITIONAL AND QUALITY PARAMETERS OF 'SWEETHEART' CHERRY.

Abstract The sweet cherry ‘Sweetheart’, although having a short shelf life, is highly appreciated by consumers due to its organoleptic characteristics. Different storage methods were tested to study the maintenance of quality during a period of 27 days: 1) cold (air at 1°C and 95% relative humidity) (CC), 2) cold and polypropylene film bags (1°C and 95% relative humidity) (MA) and 3) cold and controlled atmosphere (1°C, 95% RH, 10% CO2 and 8% O2) (CA). Quality parameters tested included external colour (L*, a*, b*), total soluble solids (TSS), and titratable acidity (TA). To evaluate nutritional quality anthocyanins, total antioxidant activity, and total phenolics were measured. Results allow us to say that phenolic compounds were relatively stable and similar during storage in CC and MA. Cherries stored under CA conditions presented lowest concentrations of phenolic compounds. Phenolic compounds, total anthocyanins and antioxidant activity were inversely correlated with values of colour coordinates. Considering all the evaluations done during this work it is unquestionable that fruits stored in controlled atmosphere conditions had significantly different quality.

Consumers sensory evaluation of melon sweetness and quality

CONSUMERS SENSORY EVALUATION OF MELON SWEETNESS AND QUALITY Agulheiro Santos, A.C, Rato, A.E., Laranjo, M. and Gonçalves, C. Departamento de Fitotecnia, Escola de Ciências e Tecnologia, Instituto de Ciências Agrárias e Ambientais Mediterrânicas (ICAAM), Instituto de Investigação e Formação Avançada (IIFA), Universidade de Évora, Polo da Mitra, Ap.94, 7002-554 Évora, Portugal. ABSTRACT The sensory quality of fruits is made of a range of attributes like sweetness, acidity, aroma, firmness, color. Taste perception and perception threshold of these attributes are variable according to the psychological and cultural development of individuals. To better understand the quality evaluation of melon by consumers, consumers were invited to taste melon samples, in supermarkets in Évora (South region), Lisbon (Central region) and Vila Nova de Gaia (North region). The present work explored the importance given by consumers to sweetness in order to classify the overall quality of melon. Furthermore, the relationship of the chemical evaluation of Total Soluble Solids (TSS) with sweetness of melon was studied. Fruits from the variety Melão branco picked randomly from those that were exposed for sale in supermarkets were used for analysis. Fruits were chinned along the equatorial zone and only the central part of the fruit, opposite to the part that leaned on the soil, was used to obtain homogeneous samples. Consumers were invited to taste four small pieces of each fruit, previously referenced with a code number, and answer a questionnaire with two questions related to sweetness and overall quality. Each question had five possible levels, identified from “Nothing sweet”, to “Extremely sweet”, in one case, and from “Poor” to “Excellent” in the other. Simultaneously, the values of TSS (measured in ºBrix) for each melon used in the study were evaluated by refractometry. This sensory analysis allowed us to point out the following findings: first of all, there is good agreement between the results obtained to classify “Sweetness” and “Overall Quality” (Cohen’s Kappa=53.1%, p<0.001), which means, for example, that fruits with excellent quality are in general extremely sweet. Moreover, fruits with less than 9.6 °Brix are considered of poor quality and nothing sweet, whereas fruits with values between 10 °Brix and 12 °Brix are considered good in terms of overall quality. It seems that the thresholds for the stimulus/intensity of sweetness lied between 10 °Brix to 14 °Brix for this melon variety. Acknowledgments This work was support by national funds through Fundação para a Ciência e a Tecnologia (FCT) under the Strategic Project Pest-OE/AGR/UI0115/2014 and co-funded by FEDER funds through the COMPETE Program.