Organizational and accounting change within the context of the environmental agenda: evidence from Portugal

Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured interviews and secondary sources. Organizational changes were analyzed using Laughlin’s model in order to identify which category reflected most of the changes introduced to address environmental matters. Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies’ findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda. Originality/value – This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Sensor-driven agenda for intelligent home care of the elderly

The exponential increase of home-bound persons who live alone and are in need of continuous monitoring requires new solutions to current problems. Most of these cases present illnesses such as motor or psychological disabilities that deprive of a normal living. Common events such as forgetfulness or falls are quite common and have to be prevented or dealt with. This paper introduces a platform to guide and assist these persons (mostly elderly people) by providing multisensory monitoring and intelligent assistance. The platform operates at three levels. The lower level, denominated ‘‘Data acquisition and processing’’performs the usual tasks of a monitoring system, collecting and processing data from the sensors for the purpose of detecting and tracking humans. The aim is to identify their activities in an intermediate level called ‘‘activity detection’’. The upper level, ‘‘Scheduling and decision-making’’, consists of a scheduler which provides warnings, schedules events in an intelligent manner and serves as an interface to the rest of the platform. The idea is to use mobile and static sensors performing constant monitoring of the user and his/her environment, providing a safe environment and an immediate response to severe problems. A case study on elderly fall detection in a nursery home bedroom demonstrates the usefulness of the proposal.

Physical consequences of falls in the elderly: a literature review from 1995 to 2010

In the last decade, population ageing has been registered as a global phenomenon. A relation exists between falling and ageing, since falling frequency increases significantly with age. In fact, one in three older adult falls annually. Although ageing is generically associated with decrease and degeneration of psychological and physical functions, it is still not common for the correct identification of risk factors to lead to a clinical prognosis of the elder being in risk of falling. Therefore, the goal of this review article is to identify, categorise and analyse typical ageing and fall factors mentioned in the literature as well as to quantify the number of times they were referenced. The research considered hundreds of publications, but analysis was then restricted to the 87 most pertinent articles written in English and published in journals or scientific magazines between 1995 and 2010. We concluded that falls among older adults can be characterised by the following: anatomic characteristics and physiological consequences of ageing; the pathologies that induce falls, which can be neurological, musculoskeletal, cardiovascular and other diseases; causes and risk factors of falls that can be behavioural, biological, environmental or socio-economic; type of physical consequences of falls, including fractures, bruises, injuries or other physical consequences; and strategies to prevent, mitigate or rehabilitate, which can be of a physical, environmental or behavioural nature.

Physical consequences of falls in the elderly: a literature review from 1995 to 2010

In the last decade, population ageing has been registered as a global phenomenon. A relation exists between falling and ageing, since falling frequency increases significantly with age. In fact, one in three older adult falls annually. Although ageing is generically associated with decrease and degeneration of psychological and physical functions, it is still not common for the correct identification of risk factors to lead to a clinical prognosis of the elder being in risk of falling. Therefore, the goal of this review article is to identify, categorise and analyse typical ageing and fall factors mentioned in the literature as well as to quantify the number of times they were referenced. The research considered hundreds of publications, but analysis was then restricted to the 87 most pertinent articles written in English and published in journals or scientific magazines between 1995 and 2010. We concluded that falls among older adults can be characterised by the following: anatomic characteristics and physiological consequences of ageing; the pathologies that induce falls, which can be neurological, musculoskeletal, cardiovascular and other diseases; causes and risk factors of falls that can be behavioural, biological, environmental or socio-economic; type of physical consequences of falls, including fractures, bruises, injuries or other physical consequences; and strategies to prevent, mitigate or rehabilitate, which can be of a physical, environmental or behavioural nature.

Anuário do sector empresarial do estado 2010

Diariamente os meios de Comunicação Social questionam o papel do Sector Empresarial do Estado (SEE) na economia portuguesa e, em particular, o contributo deste sector para a dívida pública, a premência da sua existência e a eventual adopção de medidas políticas que visem a privatização de algumas Entidades que o integram. E, neste contexto, são frequentes as referências ao volume dos passivos, aos prejuízos verificados, aos vencimentos praticados ou ao número de administradores dos Conselhos de Administração. Por outro lado, alguns dos partidos políticos têm-se pronunciado sobre este sector aludindo-se ao esforço financeiro do Estado com maior acuidade pela actual crise económica mundial. Na qualidade de académicos, e alguns pela experiência adquirida enquanto autores do Anuário Financeiros dos Municípios Portugueses, considerámos oportuno proceder à análise económica e financeira do SEE. O presente estudo incide sobre as Entidades que integram a carteira principal das participações do Estado, procedendo-se numa primeira análise ao enquadramento do Sector Empresarial do Estado no Sector Público Português, identificando-se as entidades da Carteira de Participações da DGTF, da PARPÚBLICA e dos Hospitais. Analisa- se ainda o SEE numa perspectiva macroeconómica. No capítulo 2 apresenta-se a metodologia de estudo que conduziu à análise económica-financeira constante no capítulo 3.

O Balanced Scorecard como Instrumento de Medida de Desempenho das Forças Policiais – Estudo de Casos

O objectivo central deste artigo consiste em analisar o papel de um sistema de medida de desempenho que tem sido referido na literatura em Contabilidade e Gestão Pública como tendo um elevado potencial na melhoria do desempenho organizacional, especialmente após as iniciativas da New Public Management (NPM) desde as décadas de 1980 e 1990: o Balanced Scorecard (BSC). O estudo foca, particularmente, uma das mais recentes áreas da sua aplicação: a polícia. O BSC tem-se revelado um desafio nesta área tão controversa do sector público, quer devido à ambiguidade dos objectivos, quer pela diversidade de interesses entre os vários stakeholders. Por outro lado, há um conjunto de factores exógenos, económicos e não financeiros, que determinam o desempenho da polícia, bem como a implementação deste instrumento. Os casos de aplicação do BSC às forças policiais são analisados e discutidos quer em países líderes na introdução das reformas da NPM, como o Reino Unido e o Canadá, quer em países menos avançados neste processo de reforma como Portugal, onde a medida de desempenho da actividade policial é uma questão em expansão no âmbito da agenda política.