When Corporate Governance crosses the firm borders: family firms in local productive systems

The family involvement in firms is observable is most economies around the world, although there are significant differences among these countries, not only regarding its predominance in these economies, but also in what refers to the levels of involvement of the family in business. This research aims at understanding the family-based firms’ management when compared to non family based, with particular regards to the forms of corporate governance. This analysis is based on case studies and on secondary data found in the literature to support the findings from the empirical research. The data was collected via face to face in-depth interviews with entrepreneurs from the furniture and the events organisation industries (where the family is predominantly present in the furniture but not on the events organisation industry) and with industry and regional business associations. The case studies used in this research allowed the comparison between the Portuguese firms when the family plays an important role in business and those in which the family is absent. It has been found that there are important differences in businesses in countries/industries/local productive systems in which the family is seen as a dominant institution in the society (where businesses are based on strong ties; there is a harmonious relationship between the family members; and the family is accepted locally and dominates the firm organization) and on situations in which the family plays a more marginal role in the society. In fact, the family brings special characteristics to the business, in terms of management, corporate governance, inter and intra firm relationships and succession. Our findings confirm other empirical studies’ results found in the literature. Thus, this article provides a discussion on the factors that play a role in the form of corporate governance structure in family firms highlighting the pros and cons of organising the firm around the family.

Performance management in a family business: a case study

This research, still at an early stage, and then presented in a poster format, intended to explain the management of organizational performance of a family business in the succession process using the case study method. The scripts for semi-structured interviews that will apply to managers, owners and other workers who are deemed suitable for the investigation, which include relatives of the owners of the company are being developed. For this work the model of organizational performance management developed by David Otley in 1999 [1], consisting of five questions that seek to explain the existing performance management in any organization is utilized.

Fatores influenciadores da gestão da qualidade e independência do auditor: um estudo de caso

Dissertação apresentada ao Instituto Superior de Contabilidade para obtenção do Grau de Mestre em Auditoria Orientada por: Doutora Alcina Dias

Engineering Temporal and Spatial Aspects in OWL using Patterns

WWW is a huge, open, heterogeneous system, however its contents data is mainly human oriented. The Semantic Web needs to assure that data is readable and “understandable” to intelligent software agents, though the use of explicit and formal semantics. Ontologies constitute a privileged artifact for capturing the semantic of the WWW data. Temporal and spatial dimensions are transversal to the generality of knowledge domains and therefore are fundamental for the reasoning process of software agents. Representing temporal/spatial evolution of concepts and their relations in OWL (W3C standard for ontologies) it is not straightforward. Although proposed several strategies to tackle this problem but there is still no formal and standard approach. This work main goal consists of development of methods/tools to support the engineering of temporal and spatial aspects in intelligent systems through the use of OWL ontologies. An existing method for ontology engineering, Fonte was used as framework for the development of this work. As main contributions of this work Fonte was re-engineered in order to: i) support the spatial dimension; ii) work with OWL Ontologies; iii) and support the application of Ontology Design Patterns. Finally, the capabilities of the proposed approach were demonstrated by engineering time and space in a demo ontology about football.

Melhoria da comunicação entre EE e professores numa escola do 1º ciclo - estudo de caso

O presente trabalho propõe-se compreender de que forma ocorre a comunicação entre encarregados de educação e professores, numa escola básica do primeiro ciclo, enquadrado numa abordagem comunicacional das relações nas organizações escolares. A comunicação é, sem dúvida, um processo que é utilizado como ferramenta pelos gestores e pelos diferentes atores educacionais. Assim, os processos de comunicação assumem um papel fulcral na solidificação das relações internas e externas de qualquer organização. Este trabalho visa, assim, contribuir para o desenvolvimento de estratégias que potenciem a melhoria e o conhecimento da importância da comunicação como um processo influente na estruturação da relação encarregados de educação e escola. Através das representações que os difentes atores envolvidos neste estudo detêm da comunicação (encarregados de educação e professores), identifiquei alguns problemas comunicacionais que terão eventualmente influência na das relações entre os professores e os encarregados de educação, bem como propus no plano de ação estratégias para os resolver.