Determinant factors of the implementation of the balanced scorecard in Portugal: empirical evidence in public and private organizations

In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC)in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

O papel das IPSS's - o exemplo da justiça social prática da Obra de Nossa Senhora das Candeias

As IPSS’s visam dar uma estrutura organizada ao dever ético de solidariedade e justiça – valores incalculáveis – entre os indivíduos. Não são administradas pelo Estado, nem por corpos autárquicos. E têm por objectivo, como informa a Segurança Social também, o apoio a crianças e jovens, o apoio à família, a protecção dos cidadãos na velhice e invalidez e nas situações de diminuição de meios de subsistência ou de capacidade para o trabalho, promoção e proteção da saúde designadamente por meio da prestação de cuidados de medicina preventiva, curativa e de reabilitação, educação e formação profissional dos cidadãos, resolução dos problemas habitacionais das populações.; Abstract: The IPSS's aim to give an organized structure to the ethical duty of solidarity and justice - incalculable values - between individuals. Are not run by the state or by municipal bodies. And aim, as reported by the Social Security also, support for children and youth, family support, the protection of citizens in old age, disability and decrease in situations of subsistence or capacity for work, promotion and health protection including through the provision of care preventive medicine, curative and rehabilitation, education and vocational training of citizens, solving the housing problems of the people.

Sigilo da Correspondência e Privatizações

Estamos desde logo a falar de Direitos Fundamentais. De direitos, liberdades e garantias, também, mas não apenas, nos termos do art. 18º da CRP. Numa altura em que o ex-agente da CIA-Central Intelligence Agency e da NSA-National Security Agency, Sr. Snowden, revelou que é possível existir, e que existiu em efectivo, acesso a toda a correspondência privada em vários países do mundo, senão mesmo em todos, nomeadamente aquela que é feita por via electrónica e informática, cumpre recordar algumas notas do ponto de vista dos Direitos Fundamentais e do Direito Constitucional. § We are immediately talking about fundamental rights. Rights, freedoms and guarantees, too, but not only, in accordance with art. 18 of CRP. At a time when former CIA agent-Central Intelligence Agency and the NSA-National Security Agency, Mr. Snowden has revealed that it is possible to exist, and has existed in effective, access to all private correspondence in countries around the world, if not in all, including one that is made by electronic and computerized means, it is recalled some notes from the point of view of fundamental rights and constitutional law.