Performance management in health centres: evidence from a field study

There has been a growing interest in research on performance measurement and management practices, which seems to reflect researchers’ response to calls for the need to increase the relevance of management accounting research. However, despite the development of the new public management literature, studies involving public sector organizations are relatively small compared to those involving business organizations and extremely limited when it comes to public primary health care organizations. Yet, the economic significance of public health care organizations in the economy of developed countries and the criticisms these organizations regularly face from the public suggests there is a need for research. This is particularly true in the case of research that may lead to improvement in performance measurement and management practices and ultimately to improvements in the way health care organizations use their limited resources in the provision of services to the communities. This study reports on a field study involving three public primary health care organisations. The evidence obtained from interviews and archival data suggests a performance management practices in these institutions lacked consistency and coherence, potentially leading to decreased performance. Hierarchical controls seemed to be very weak and accountability limited, leading to a lack of direction, low motivation and, in some circumstances to insufficient managerial abilities and skills. Also, the performance management systems revealed a number of weaknesses, which suggests that there are various opportunities for improvement in performance in the studied organisations.

O impacto do capital intelectual na performance

Para as organizações sobreviverem num novo ambiente competitivo, tiveram que deixar de procurar obter vantagens competitivas nos seus recursos tangíveis para as procurarem nos ativos intangíveis. Assim, várias investigações comprovam a necessidade de se dar a devida importância ao conceito de Capital Intelectual como fonte de criação de vantagens competitivas para as organizações. Esta importância aplica-se a vários níveis de análise entre os quais o setor público. Esta investigação visa analisar a importância relativa de cada dimensão do capital intelectual de uma Instituição de Ensino, bem como o impacto do mesmo na performance (percecionada pelos seus stakeholders). Nesta dissertação adotamos o método de Estudo de Caso, utilizando uma abordagem mista – quantitativa e qualitativa. Utilizámos variadas técnicas na recolha de dados, tais como: entrevista, registo de áudio e questionários. Relativamente à análise de dados, efetuamos uma análise de conteúdo, análise de documentos e análise estatística. Ao nível de resultados, a análise qualitativa sugere que as três dimensões do Capital Intelectual (Capital Humano, Capital Estrutural e Capital Relacional) devem possuir a mesma importância relativa para avaliar o capital intelectual de uma Instituição de Ensino. Os resultados quantitativos sugerem que o capital intelectual tem impacto na performance, o que está em linha com a literatura sobre o tema. Finalmente, considerámos que esta tese contribui para uma sensibilização relativamente à importância do capital intelectual para melhorar a gestão e performance em contextos educacionais.

Intellectual Capital and Performance in Higher Education Organizations

This paper intends to explore the relative importance of different Intellectual Capital (IC) dimensions regarding their contribution to the perceived performance of an Higher Education Organization (HEO). It also seeks to discuss the role of IC and performance measurement in these organizations. This is done through a case study conducted in a Portuguese HEO. The particularities of this type of organization turns it into a very interesting empirical ground for IC research. Evidence suggests that although human, structural and relational capital should contribute as a “whole” to the performance of an HEO, human resources have an added importance as source of knowledge. Results also suggest an ‘overlap’ between IC and performance indicators. Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should only be conducted in a theoretically framed manner. This paper contributes to the development of IC research in a specific type of organization: an HEO. This empirical context is still underexplored, namely regarding the relationship between IC and performance. This study provides important managerial implications for HEOs and their members, who are concerned with its performance and competitiveness.

Enhancing reflexivity and technology in translation learning: case study on the use of ePortfolio as a training environment

In this paper we describe a casestudy of an experiment on how reflexivity and technology can enhance learning, by using ePorfolios as a training environment to develop translation skills. Translation is today a multiskilled job and translators need to assure their clients a good performance and quality, both in language and in technology domains. In order to accomplish it, for the translator all the tasks and processes he develops appear as crucial, being pretranslation and posttranslation processes equally important as the translation itself, namely as far as autonomy, reflexive and critical skills are concerned. Finally, the need and relevance for collaborative tasks and networks amongst virtual translation communities, led us to the decision of implementing ePortfolios as a tool to develop the requested skills and extend the use of Internet in translation, namely in terminology management phases, for the completion of each task, by helping students in the management of the projects deadlines, improving their knowledge on the construction and management of translation resources and deepening their awareness about the concepts related to the development and usability of ePorfolios.

Importância da avaliação de desempenho nas organizações: estudo de caso numa empresa portuguesa no sector alimentar

Dissertação de Mestrado em Finanças Empresariais

A importância da gestão baseada na criação de valor para o acionista (Value-Based Management): o caso do Grupo Galp Energia

A avaliação de empresas sempre constituiu um tema de elevada reflexão, sendo que vários especialistas tentam encontrar os modelos que melhor se adaptam a situações específicas e para as quais precisam de determinar um valor. No contexto empresarial português começa a ganhar significância a prática da gestão orientada para a criação de valor (Value-Based Management). O conceito de Value-Based Management assistiu a um particular desenvolvimento nos últimos 20 anos como resultado da globalização e desregulamentação dos mercados financeiros, dos avanços nas tecnologias de informação e do aumento da importância dos investidores institucionais. Vários analistas apresentaram evidência de que as empresas que adotam sistemas VBM melhoram o seu desempenho económico em relação a outras de dimensão semelhante no mesmo setor. É neste contexto que o EVA (Economic Value Added) se apresenta como uma métrica de desempenho privilegiada nos processos de controlo das decisões estratégicas tomadas. No presente trabalho pretendemos abordar o conceito da gestão baseada na criação de valor e a sua importância para o acionista, o que implica rever outros modelos de avaliação tradicionais baseados no valor contabilístico. Como métrica de avaliação do desempenho passado da empresa ao nível da criação de valor vamos dar particular importância ao estudo do EVA, fazendo referência à possível correlação entre esta métrica e o MVA (Market Value Added). O objetivo principal é analisar empiricamente a relação do EVA como medida de desempenho associada à criação de valor para os acionistas com a performance da empresa. Com efeito, vamos efetuar um estudo de caso, que vai incidir sobre um grupo empresarial português, referência no seu setor de atividade, o Grupo Galp Energia, cotado na Euronext Lisbon. Pensamos que a crescente prática da gestão baseada na criação de valor nas empresas cotadas em Portugal e a necessidade de aferir os resultados desta, tornam esta investigação pertinente, para além do facto de serem poucos os estudos empíricos à questão da criação de valor e a sua correlação com o valor acrescentado de mercado e com o valor de mercado dos capitais próprios das empresas cotadas em Portugal.

Do economic and financial firm's situation affect the quality if financial reports?

We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.

Practical Quality Control: Comparision of Methods on the Quantification of Stationary Phases in Paper and Thin-Layer Chromatographic Systems

Introduction: Paper and thin layer chromatography methods are frequently used in Classic Nuclear Medicine for the determination of radiochemical purity (RCP) on radiopharmaceutical preparations. An aliquot of the radiopharmaceutical to be tested is spotted at the origin of a chromatographic strip (stationary phase), which in turn is placed in a chromatographic chamber in order to separate and quantify radiochemical species present in the radiopharmaceutical preparation. There are several methods for the RCP measurement, based on the use of equipment as dose calibrators, well scintillation counters, radiochromatografic scanners and gamma cameras. The purpose of this study was to compare these quantification methods for the determination of RCP. Material and Methods: 99mTc-Tetrofosmin and 99mTc-HDP are the radiopharmaceuticals chosen to serve as the basis for this study. For the determination of RCP of 99mTc-Tetrofosmin we used ITLC-SG (2.5 x 10 cm) and 2-butanone (99mTc-tetrofosmin Rf = 0.55, 99mTcO4- Rf = 1.0, other labeled impurities 99mTc-RH RF = 0.0). For the determination of RCP of 99mTc-HDP, Whatman 31ET and acetone was used (99mTc-HDP Rf = 0.0, 99mTcO4- Rf = 1.0, other labeled impurities RF = 0.0). After the development of the solvent front, the strips were allowed to dry and then imaged on the gamma camera (256x256 matrix; zoom 2; LEHR parallel-hole collimator; 5-minute image) and on the radiochromatogram scanner. Then, strips were cut in Rf 0.8 in the case of 99mTc-tetrofosmin and Rf 0.5 in the case of 99mTc-HDP. The resultant pieces were smashed in an assay tube (to minimize the effect of counting geometry) and counted in the dose calibrator and in the well scintillation counter (during 1 minute). The RCP was calculated using the formula: % 99mTc-Complex = [(99mTc-Complex) / (Total amount of 99mTc-labeled species)] x 100. Statistical analysis was done using the test of hypotheses for the difference between means in independent samples. Results:The gamma camera based method demonstrated higher operator-dependency (especially concerning the drawing of the ROIs) and the measures obtained using the dose calibrator are very sensitive to the amount of activity spotted in the chromatographic strip, so the use of a minimum of 3.7 MBq activity is essential to minimize quantification errors. Radiochromatographic scanner and well scintillation counter showed concordant results and demonstrated the higher level of precision. Conclusions: Radiochromatographic scanners and well scintillation counters based methods demonstrate to be the most accurate and less operator-dependant methods.

Association between birth weight and neuromotor performance: a twin study

The development of neonatal intensive care has led to an increase in the prevalence of children with low birth weight and associated morbidity. The objectives of this study are to verify (1) The association between birth weight (BW) and neuromotor performance? (2) Is the neuromotor performance of twins within the normal range? (3) Are intra-pair similarities in neuromotor development of Monozygotic (MZ) and Disygotic (DZ) twins of unequal magnitude? The sample consisted of 191 children (78 MZ and 113 DZ), 8.9+3.1 years of age and with an average BW of 2246.3+485.4g. In addition to gestational characteristics, sports participation and Zurich Neuromotor Assessment (ZNA) were observed at childhood age. The statistical analysis was carried out with software SPSS 18.0, the STATA 10 and the ZNA performance scores. The level of significance was 0.05. For the neuromotor items high intra and inter-investigator reliabilities were obtained (0.793performance quality of the associated movements (2.6%<6.4%). The MZ twins were more similar than DZ for several neuromotor items. BW showed a limited association with neuromotor performance.