Accounting logic and new professional in healthcare: a case study

The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of ���new professionalism��� (Evetts, 2010), with the concept of ���accounting logic��� for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.

Knowledge management in multinational companies: the repatriates��� role in the competitive advantage in subsidiaries

This paper addresses the topic of knowledge management in multinational companies (MNCs). Its purpose is to examine the role of expatriates in knowledge acquisition and transfer within MNCs. Specifically it focuses on knowledge acquisition and transfer from one MNC head office located in Germany to two Portuguese subsidiaries as a basis for competitive advantage in their Portuguese subsidiaries. A qualitative research methodology is used, specifically through an exploratory case study approach, which examines how international assignments are important for the role of expatriates In knowledge acquisition and transfer between foreign head offices and their Portuguese subsidiaries. The data were collected through semi structured interviews to 10 Portuguese repatriates from two Portuguese subsidiaries of one foreign MNC. The findings suggest that the reasons that lead to expatriating employees from Portuguese subsidiaries to foreign head offices are connected to (1) knowledge management strategies to development the subsidiary���s performance; (2) new skills and knowledge acquisition by future team leaders and business/product managers in Portuguese subsidiaries; (3) procuring knowledge, from agents in head office, to be disseminated amongst co-workers in Portuguese subsidiaries; (4) acquiring global management skills, impossible to acquire locally and; (5) developing global projects within MNC. Also our results show that knowledge acquisition and transfer from foreign head office, through subsidiaries��� expatriates, contributes directly to the Portuguese subsidiaries��� innovation, improved performance, competitive advantage and growth in the economic sectors in which they operate. Moreover, evidence reveals that expatriation is seen as a strategy to fulfil some of the main organisational objectives through their expatriates (e.g., create new products and business markets, develop and incorporate new organisational techniques and processes, integrate global teams within multinational corporation with a responsibility on the definition of global objectives). The results obtained suggest that expatriates have a central role in acquiring and transferring strategic knowledge from MNC head office to their subsidiaries located in Portugal. Based on the findings, the paper discusses in detail the main theoretical and managerial implications. Suggestions for further research are also presented. The study���s main limitation is the small size of the sample, but its findings and methodology are quite original and significant.

The influence of pre-departure training on expatriate adjustment: an empirical investigation with portuguese international assignees

This chapter examines the cross-cultural influence of training on the adjustment of international assignees. We focus on the pre-departure training (PDT) before an international assignment. It is an important topic because in the globalized world of today more and more expatriations are needed. The absence of PDT may generate the failure of the expatriation experience. Companies may neglect PDT due to cost reduction practices and ignorance of the need for it. Data were collected through semi-structured interviews to 42 Portuguese international assignees and 18 organizational representatives from nine Portuguese companies. The results suggest that companies should develop PDT programs, particularly when the cultural distance to the host country is bigger and when there is no previous experience of expatriation to that country in the company. The study is original because it details in depth the methods of PDT, its problems, and consequences. Some limitations linked to the research design and detailed in the conclusion should be overcome in future studies.

Empreendedorismo feminino em Portugal

Disserta����o apresentada ao Instituto Polit��cnico do Porto para obten����o do Grau de Mestre em Gest��o das Organiza����es, Ramo Gest��o de Empresas Orientada por Prof. Doutora Maria Clara Dias Pinto Ribeiro

Students��� perceptions about assessment using an e-learning platform

ISCAP���s Information Systems Department is composed of about twenty teachers who have, for several years, been using an e-learning environment (Moodle) combined with traditional assessment. A new e-assessment strategy was implemented recently in order to evaluate a practical topic, the use of spreadsheets to solve management problems. This topic is common to several courses of different undergraduate degree programs. Being e-assessment an outstanding task regarding theoretical topics, it becomes even more challenging when the topics under evaluation are practical. In order to understand the implications of this new type of assessment from the viewpoint of the students, questionnaires and interviews were undertaken. In this paper the analysis of the questionnaires are presented and discussed.

Avalia����o Diagn��stica e Diferencia����o Pedag��gica: dispositivos orientadores da aprendizagem

Este estudo teve como objetivo geral conhecer as representa����es de encarregados de educa����o e alunos sobre os contributos da avalia����o diagn��stica para a implementa����o de estrat��gias de diferencia����o pedag��gica, nas aulas de Ingl��s das Atividades de Enriquecimento Curricular, as quais contribu��ram para compreender a rela����o existente entre estes dois conceitos e a aquisi����o de aprendizagens por parte dos alunos Tratou-se de um projeto de investiga����o-a����o que recorreu a uma metodologia de natureza qualitativa em que os dados foram recolhidos atrav��s de inqu��ritos por question��rio e por entrevista, bem como atrav��s de observa����es realizadas antes e durante a interven����o na turma. O projeto teve como principais referentes te��rico-conceptuais a literatura cient��fica, produzida tanto em Portugal como no estrangeiro, que aborda as tem��ticas em estudo e o quadro legislativo em vigor no sistema educativo portugu��s. A componente emp��rica do estudo desenvolveu-se com uma turma de vinte e tr��s alunos e no contexto espec��fico de ensino e aprendizagem de Ingl��s precoce, nas Atividades de Enriquecimento Curricular. O presente estudo contribuiu para se perceber a rela����o existente entre a avalia����o diagn��stica e a diferencia����o pedag��gica, bem como a sua influ��ncia positiva no processo de ensino e aprendizagem.

Contributo das organiza����es do terceiro setor no desenvolvimento dos pa��ses de p��ngua pficial portuguesa

O empreendedorismo social �� um campo que tem vindo a ganhar uma import��ncia crescente nas sociedades atuais, sendo reconhecido como uma ferramenta ��til na promo����o do desenvolvimento sustent��vel. Como se trata de um campo emergente, apresenta-se ainda pouco explorado. Em Cabo Verde n��o existem ainda estudos sobre o tema, embora existam j�� algumas iniciativas de empreendedorismo social. A investiga����o foi desenvolvida de forma a responder ao objetivo de se conhecer qual o contributo que as Organiza����es N��o Governamentais para o Desenvolvimento (ONGD) portuguesas t��m dado para a sedimenta����o do empreendedorismo social em Cabo Verde. Assim, procurou-se apurar e analisar as ONGD que desenvolvem projetos em Cabo Verde, as ��reas em que estas atuam para promoverem o desenvolvimento economico-social, os meios de financiamentos a que recorrem, as dificuldades encontradas no desenvolvimento das suas atividades, bem como compreender a raz��o que levou a que Cabo Verde fosse beneficiado com as a����es dessas ONGD. Para conseguir atingir estas metas recorreu-se �� metodologia qualitativa onde se fez uma an��lise explorat��ria e descritiva. A t��cnica utilizada para a recolha da informa����o prim��ria foi a entrevista dirigida aos respons��veis de seis ONGD portuguesas que atuam em Cabo Verde, nomeadamente a Associa����o para a Coopera����o Entre os Povos, a Associa����o de Defesa do Patrim��nio de M��rtola, Instituto Marqu��s de Valle Fl��r, Meninos do Mundo, Terras Dentro e a Associa����o Raia Hist��rica. Os resultados deste estudo permitiram identificar que as ONGD portuguesas agem impulsionando o empreendedorismo social em Cabo Verde atrav��s da promo����o do desenvolvimento integrado e sustent��vel, apoiado em parcerias estabelecidas com outras organiza����es locais caboverdeanas. Estes parceiros s��o atores chave que est��o no terreno e possuem o conhecimento da realidade do pa��s. Cabo Verde foi beneficiado pelos projetos por pertencer aos Pa��ses Africanos de L��ngua Oficial Portuguesa e/ou �� Comunidade dos Pa��ses de L��ngua Portuguesa. Na obten����o de recursos, a maioria das ONGD portuguesas recorre a recursos em esp��cie e a volunt��rios portugueses, desempenhando estes o papel de formadores. A gera����o de valor social por parte destas entidades �� feita muitas vezes de uma forma indireta, atrav��s da cria����o de valor econ��mico que depois se repercute em valor social. Este valor social resulta da sua atua����o em v��rias ��reas como a sa��de e seguran��a alimentar, desenvolvimento rural, meio ambiente, educa����o e forma����o profissional, emprego, economia alternativa ou microcr��dito, pobreza e exclus��o social, ambiente, habita����o, promo����o social e do turismo, capacita����o e refor��o institucional e coer��ncia das pol��ticas p��blicas para o desenvolvimento. Sendo Cabo Verde um arquip��lago, as principais dificuldades encontradas pelas ONGD na sua atua����o prende-se com a acessibilidade ��s ilhas devido �� falta de transportes e meios de comunica����o.

A Internacionaliza����o do ensino superior Portugu��s as raz��es, as estrat��gias e os desafios

Disserta����o de Mestrado em Gest��o e Internacionaliza����o de Empresas

Students' perceptions about assessment using an e-learning platform.

SCAP���s Information Systems Department is composed of about twenty teachers who have, for several years, been using an e-learning environment (Moodle) combined with traditional assessment. A new e-assessment strategy was implemented recently in order to evaluate a practical topic, the use of spreadsheets to solve management problems. This topic is common to several courses of different undergraduate degree programs. Being e-assessment an outstanding task regarding theoretical topics, it becomes even more challenging when the topics under evaluation are practical. In order to understand the implications of this new type of assessment from the viewpoint of the students, questionnaires and interviews were undertaken. In this paper the analysis of the questionnaires are presented and discussed.

A����o e rea����o: a cataloga����o de uma nova t��cnica de m��os, suas vertentes e possibilidades

O estudo aqui apresentado n��o det��m car��ter exaustivo pelo fato de que novos dados poder��o surgir daqui para frente, principalmente por se tratar de uma esp��cie de ���feeling��� relacionado �� execu����o das semicolcheias do samba, que pode ser interpretado de maneiras diferentes. Trata-se de uma pesquisa emp��rica que se fundamentou em entrevistas juntamente do profissional respons��vel pela cria����o de A����o e Rea����o: o m��sico Brasileiro Kiko Freitas, nas suas experi��ncias e conhecimento pessoal. Em decorr��ncia das falas buscou-se apoio em Bardin e sua An��lise de Conte��do, base cient��fica para a falta de bibliografia sobre o assunto espec��fico, tamb��m manuais e m��todos sobre t��cnicas de baquetas existentes, al��m da consulta em v��deo-aulas e sites online. A trajet��ria perseguida buscou encontrar a interface entre as respostas do entrevistado e os pressupostos te��ricos de Bardin, naquilo que tem rela����o ao assunto-foco do estudo: Uma nova t��cnica de m��os com estilo, economia de movimentos e que seja uma alternativa para a execu����o do samba na bateria.