89 resultados para Abordagem
em Universidade Federal do Rio Grande do Norte(UFRN)
Resumo:
The central research question was to search for data to ratify the theory and discourse of the so-called practitioners of economic solidarity, by defending the substantive rationality should guide the principles of economic solidary, designing the space economy incidental and not the primacy of relations in determining social as well, reflecting the predominance of dimensions of social management in administrative practices of ESS's. For both analyzed the theoretical dimensions of social management - sociopolitical, economic, organizational and environmental - manifested in organizational practices supportive of economic organization Potiguar West. For the success of the research realized the triangulation involving a combination of quantitative and qualitative methodological approaches. At first the research will use a quantitative approach, from the cluster analysis, to verify the behavior of the sample chosen for this study. In the second stage of the qualitative study was carried out focus group technique (FLICK, 2002) for further analysis of the dimensions of social management on organizational practices supportive of economic organization, related to the principles of Solidary Economy, established in a quantitative approach. In quantitative analysis, the socio-political dimension, it was clear that the more equity instruments of internal and external, from the purposeful living in public spaces, the best monetary results. Another point worth stressing concerns the economic dimension, with the practice reciprocity prevailing in market. Thus, the qualitative approach was possible to understand the processes of exchange of product or service. Rural enterprises surveyed in the allocation of the agro-ecological products have the following scale of priority, sequentially: self-consumption (domestic), market and exchange. The research leads to the fact that training and practices that enhance the socio-political dimension (knowledge, empowerment, sense of belonging) become the guiding principle for the strengthening of the social management in the context of other dimensions, leading to gains sociopolitical, economic, organizational and environmental. Despite the weaknesses found in the organizational dimension and environment, both in a quantitative as in qualitative, we determined that the practices of ESS's Potiguar West incorporate predominantly elements of social management and economic solidarity, with a preponderance of substantive rationality in the primacy of the instrumental. Finally, research has brought information that the participants of the ESS's do not give the money economy primacy in determining social relations, which in turn leads to the confirmation that, in practice the solidarity economy, prevailing the dominance of substantive rationality, as a guide for organizational practices
concepções de administração e administrador em tempos de capitalismo flexível: uma abordagem crítica
Resumo:
A tese trata de dois construtos sócio-históricos Administração e Administrador em face do capitalismo em sua fase flexível. Considerando as mudanças do capitalismo, o texto estabelece como objeto de estudo as concepções de Administração e Administrador, para o campo administrativo, na contemporaneidade. A tese é suportada por uma pesquisa de campo cujo objetivo foi compreender criticamente as concepções do campo administrativo sobre a Administração e o Administrador, em tempos de capitalismo flexível. Epistemologicamente, a pesquisa foi conduzida a partir da perspectiva crítica frankfurtiana, fundamentada em três pares categóricos dialéticos: (i) história versus naturalização; (ii) práxis social versus sistema; e (iii) alienação versus emancipação; privilegiando o pensamento crítico vinculado à primeira geração da Escola de Frankfurt. A literatura prevalente da área de Administração foi revisada mediada pelas duas questões ontológicas que suportam a tese: O que é Administração? e O que é Administrador? para autores como Taylor, Fayol, Drucker, Ohno, Deming, Champy e Mintzberg. Metodologicamente, foi realizada uma pesquisa integralmente qualitativa, com uso de três tipos de entrevistas: (i) entrevista narrativa com história de vida; (ii) entrevista com uso de elementos-estímulo; e (iii) entrevista narrativa ficcional. Para compreensão das narrativas, foi utilizada a técnica de análise hermenêutico-dialética. Os resultados indicam o predomínio da concepção pragmática-instrumental, no tocante à Administração, pela qual ela continua a ser pensada e discursada como uma ação tecnológica e teleológica, que utiliza saberes múltiplos e aprendizagens cambiantes como meios para alcance das finalidades do contexto organizacional mutante. Com relação ao Administrador, há a emergência da concepção estética para apresentá-lo, quando vinculado às organizações. Por esta concepção, há a migração do histórico estereótipo do Administrador controlador e vigilante para a representação do Administrador como um profissional performático. O segundo resultado, que se apresenta como o mais relevante em relação ao Administrador, é o da fuga da profissão. A partir dos pares categóricos dialéticos, esta tese propõe algumas sínteses provisórias críticas: (i) história-naturalização: os sujeitos tomam como naturais a organização empresarial e suas demandas, naturalizando as recentes mudanças que, entre outras coisas, reduzem os postos gerenciais; (ii) práxis social-sistema: pela concepção pragmática-instrumental, as experiências dos Administradores são concebidas a partir do confinamento funcionalista em uma organização-sistema; (iii) emancipação-alienação: tanto a forma naturalizada com que especificam as organizações e sua Administração quanto a práxis interrompida velada em uma experiência reificada mostram-se como fenômenos intrinsecamente e subjetivamente alienantes e contraemancipatórios. Por outro lado, através do movimento de fuga da profissão, os entrevistados parecem (re)significar o silêncio fundador da alienação associada à condição de Administrador: a de pensar como capital, e não se pensar como trabalho. Finalmente, o texto propõe que as possibilidades de emancipação deste profissional residem na tomada de consciência de sua condição como integrante da classe trabalhadora, mesmo em tempos de riscos e incertezas. Assumindo-se como trabalhador, o Administrador poderá lutar pelo seu trabalho, repensando-o em novos termos, em que as dimensões pragmáticas-instrumentais que envolvem sua profissão possam ser dosadas e sempre mediadas por conteúdos substantivos e emancipatórios
Resumo:
The present objective study to inside identify the critical factors of success of the local family companies of a competitive boarding. For in such a way the same it understands the culture and the management of the family companies of success, identifies the essential areas of performance, it establishes the restrictive factors of the success, and analyzes the level of influence of the critical factors of success in the competitiveness of this type of company. In function of the subject little to be explored, and of this study to provide a general vision concerning the factors that take the family companies to get success, this research is explorer. On the other hand, for describing characteristic of the familiar companies in prominence in the local scene and for being worried about the practical performance, the same one also is descriptive. The sample in turn is the not-probabilist one of the intentional type, for accessibility. For operacionalization of the collection of data, the direct contact was used, being the composed instrument of research for variable as management, culture, critical factors of success and competitiveness. The study it evidences that in regards to the management and the culture of the family companies of success, some variable are turned aside from the standard of the conventional family companies cited by literature. Of general form in the familiar companies of success it has a bigger level of professionalization of the management. As for the value given to the knowledge, the study sample that the conventional family companies give little importance to it, in contrast of the family companies in prominence, who value of significant form the search for the knowledge. He is demonstrated despite the family companies of success, even so total are not professionalized, possess a bigger level of professionalization of the management, ratifying of certain forms the reason for which the majority develops the Strategical Planning formal periodically. In short, the results point 17 critical factors of success with respect to the family companies, in special factors as the product quality and services, and the use of the technology
Resumo:
Malaria is a disease of global distribution, recognized by governments around the world as a serious public health problem, affecting more than 109 countries and territories and endangering more than 3.3 billion people. The economic costs of this disease are also relevant: the African continent itself has malaria-related costs of about $ 12 billion annually. Nowadays, in addition to chloroquine, Plasmodium falciparum is resistant to many drugs used in the treatment of malaria, such as amodiaquine, mefloquine, quinine and sulfadoxine-pyrimethamine; resistance of Plasmodium vivax to treatments, although less studied, is also reported. Nature, in general, is responsible for the production of most known organic substances, and the plant kingdom is responsible for the most of the chemical diversity known and reported in the literature. Most medicinal plants commercialized in Brazil, however, are of exotic origin, which makes the search for endemic medicinal plants, besides a patent necessity, a fascinating subject of academic research and development. This study aimed to: (i) verify the antimalarial activity of ethanolic and hydroalcoholic extracts of Boerhavia paniculata Rich. And acetonic extract of Clethra scabra Pers. in Swiss albino mice infected by Plasmodium berghei NK65, (ii) observe possible combined effects between the course of infection by P. berghei NK65 and administration of these extracts in Swiss albino mice, and (iii) conduct a preliminary study of the acute toxicity of these extracts in Swiss albino mice. All extracts notable pharmacological activities - with parasite infections inhibitions ranging from 22% to 54%.These characteristics suggest that the activities are relevant, although comparatively lower than the activity displayed by the positive control group (always above 90%). The general framework of survival analysis demonstrates an overall reduction in survival times for all groups. Necroscopy has not pointed no change in color, shape, size and/or consistency in the evaluated organs - the only exception was the livers of rats submitted to treatment to hydroalcoholic extracts: these organs have been presented in a slightly congestive aspect with mass increasing roughly 28% higher than the other two groups and a p-value of 0.0365. The 250 mg/Kg ethanolic group has been pointed out by the Dunn s post test, as the only class with simultaneous inequalities (p<0.05) between positive and negative control groups. The extracts, notably ethanol extract, have, in fact, a vestigial antimalarial activity, although well below from the ones perceived to chloroquine-treated groups; nevertheless, the survival times of the animals fed with the extracts do not rise by presence of such therapy. Both the toxicopharmacological studies of the synergism between the clinical course of malaria and administration of extracts and the isolated evaluation of toxicity allow us to affirm the absence of toxicity of the extracts at the level of CNS and ANS, as well as their non-influence on food and water consumption patterns, until dosages of 500 mg/Kg. Necroscopic analysis leads us to deduct a possible hepatotoxic effect of hydroalcoholic extract at dosages of 500 mg/Kg, and an innocuous tissue activity of the ethanol extract, in the same dosage. We propose a continuation of the studies of these extracts, with protocol modifications capable of addressing more clearly and objectively their pharmacological and toxicological aspects
Resumo:
Pesquisas acerca das Infecções Hospitalares mostram a gravidade do problema na saúde e a existência de poucos profissionais das áreas do Direito e da Saúde especializados nas implicações jurídicas relacionadas com o controle das Infecções Hospitalares. Assim, este estudo multidisciplinar tem como objetivos: apreender as Representações Sociais das Implicações Jurídicas das Infecções Hospitalares e de seu Controle, elaboradas pelos profissionais do direito e da saúde e analisar o impacto destas representações sobre Infecções Hospitalares e seu controle no âmbito do Hospital Getúlio Vargas, em Teresina, no Estado do Piauí. Trata-se de um estudo de caráter exploratório, desenvolvido em hospital público com profissionais do Direito e da Saúde, subsidiado na Teoria das Representações Sociais, de Serge Moscovici. Os dados foram coletados através de entrevista em profundidade e da observação. As informações apreendidas foram processadas no software Alceste 4.8, possibilitando a análise lexical e estatística pela Classificação Hierárquica Descendente, que permitiu identificar no discurso classes representativas de palavras de interesse da investigação. Os resultados indicaram que os sujeitos do estudo, através das suas representações sociais, defendem os direitos dos usuários da saúde e conhecem a prática das políticas de saúde, prevenção das Infecções Hospitalares e de seu Controle. Porém, demonstraram pouca preocupação com as implicações jurídicas inerentes às sua práticas mesmo estando sujeitos a responder civil e penalmente pelas ocorrências geradas por iatrogenia no exercício da profissão
Resumo:
OBJECTIVE: Evaluating the kit-Bh performance in carrying out of breast biopsies. METHODS: They were randomly selected a sample of 30 patients with breast cancer undergoing mastectomy, based on the results of a pilot study from February 2008 to April 2010. They were excluded women with had not palpable, stone-hard consistency tumors, previous surgical manipulation or that contains liquid. Using the helicoid biopsy Kit (kit Bh) and an equipment Core biopsy with cannula and needle and 14 gauge respectively, it was collected a fragment of sound equipment in the area and in tumors in each specimen, totaling 120 fragments for histological study. For data analysis, it was defined a 95% confidence level and used the SPSS-13 version, the Kappa index and the parametric Student t test. RESULTS: Mean age of patients was 51.6 years (± 11.1 years). The infiltrating ductal carcinoma showed a higher incidence, 26 cases (86.7%). The Core biopsy had a sensitivity of 93.3%, specificity of 100% and accuracy 96.7%, while the helicoid biopsy had a sensitivity of 96.7%, specificity of 100% and accuracy 98.3%. By comparing the histology of tumors and the fragments of biopsies, there was high degree of agreement in diagnoses (kappa of 0.93 with p <0.05) CONCLUSION: Both devices provided the histological diagnosis of lesions with high accuracy. Results of this study showed that the helicoid biopsy is a reliable alternative in 22 the preoperative diagnosis of breast lesions. Further studies in vivo better will define the role of Kit Bh in the diagnosis of these lesions
Resumo:
Purpose: assess the frequency of stress and anxiety levels in infertile women, correlate these aspects with risk factors and qualitatively analyze feelings resultant from the inability to conceive, in order to obtain data for specific psychological guidance. Methods: the case-control study included a total of 302 women, 152 being infertile (case group: 30.3 ± 5.4 years), and 150 non-fertile (control group: 25.7 ± 7.9 years). The quantitative approach involved the application of Lipp s Stress Symptoms Inventory (LSSI) and State-Trait Anxiety Inventory (STAI), whereas the qualitative approach consisted of a semi-structured interview. Response variables considered were: stress frequency and anxiety scores (State and Trait). Statistical analysis compared frequencies and medians between groups, by means of qui-squared and Mann-Whitney tests, respectively, and constructed logistical regression models to test associations between response variables and risk factors considered. Qualitative data were analyzed descriptively and categorized in order to perform correspondence analysis. The level of significance was 5%. Results: in the study sample, stress frequency was higher in the case group than in the control(61.8 and 36.0%, respectively), however, significant differences were not observed between groups in relation to stress phases and predominant symptomology type. With respect to anxiety, there were no significant differences between case and control groups as to median state scores [39.5 (35.0 46.0) and 41.0 (35.7 47.0 ); respectively) and anxiety trait scores [44.0 (34.0 51.0) and 42.0 (36.0 49.2); respectively). Risk factors significantly associated with greater risk for high anxiety scores in the case group were: primary infertility, unawareness of the causal factor, diagnostic phase investigation, religion, lack of children from other marriages and the fact that the woman was previously married. The qualitative approach demonstrated that infertility provokes emotional responses, such as sadness, anxiety, anger, fear and guilt. Conclusions: it can be concluded that infertile women are more vulnerable to stress; however, they are capable of adapting to stressful events without serious physical or psychological compromising
Resumo:
Foam was developed as a novel vehicle for streptokinase with the purpose of increasing the contact time and area between the fibrinolytic and the target thrombus, which would lead to a greater therapeutic efficacy at lower doses, decreasing the drug s potential to cause bleeding. Fibrinolytic foams were prepared using CO2 and human albumin (at different v:v ratios), as the gas and liquid phases, respectively, and streptokinase at a low total dose (100,000 IU) was used as fibrinolytic agent conveyed in 1 mL of foam and in isotonic saline solution. The foams were characterized as foam stability and apparent viscosity. The thrombolytic effect of the streptokinase foam was determined in vitro as thrombus lysis and the results were compared to those of a fibrinolytic solution (prepared using the same dose of streptokinase) and foam without the fibrinolytic. In vitro tests were conducted using fresh clots were weighed and placed in test tubes kept at 37 ° C. All the samples were injected intrathrombus using a multiperforated catheter. The results showed that both foam stability and apparent viscosity increased with the increase in the CO2:albumin solution ratio and therefore, the ratio of 3:1 was used for the incorporation of streptokinase. The results of thrombus lysis showed that the streptokinase foam presented the highest thrombolytic activity (44.78 ± 9.97%) when compared to those of the streptokinase solution (32.07 ± 3.41%) and the foam without the drug (19.2 ± 7.19%). We conclude that fibrinolytic foam showed statistically significant results regarding the enhancement of the lytic activity of streptokinase compared to the effect of the prepared saline solution, thus it can be a promising alternative in the treatment of thrombosis. However, in vivo studies are needed in order to corroborate the results obtained in vitro
Resumo:
It presents a study about the control of constitutionality, its requirements and beddings. It brings, at first, notions about the concept of constitution, in its most varied aspects, as well as the systems of Control of Constitutionality. It emphasizes, considering the actual Brazilian situation, which passes through constitutional reforms and, therefore, assenting the appearance of an enormous amount of ordinary laws, the legal instability that has formed itself within the national panoram. Because of this situation, the institute of the Control of Constitutionality gains inmportancy as a way of protection of our Great Letter, against possible violations which can unfortunately happen. More ahead in the difuse control of constitutionality argues the new trend of generalization, especially after the recent reform that introduced the general repercussion as new requirement of admissibilidade of the appeal to the Brazilian Supreme Court. In the final chapter brings an analysis on the institute of amicus curiae, arguing its historical origins and its evolution, in the comparative jurisprudence, and the Brazilian right. From then is gone deep the paper of amicus curiae in the constitutionality control and, after quarrel on the difficulties of the Brazilian population to materialize its right before the judiciary, as this new institute could contribute in basic way for the materialization of the constitutional rule of access to justice
Resumo:
The present study deals with the caution measure in the direct action of inconstitutionality. The treatment given to the approach is through the principle of access to justice. For this, a construction of the juridical content in the principle of access to justice is proposed, without losing the focus of its characteristic as a metajuridical principle, which is presented in the constitutional field as a fundamental right, generator of a new universality, destined to guarantee the prevalence of an adequate juridical tutelage. Some challenges of the concretizing hermeutics are still shown to give way to principle of access to justice, dealing with certain limitations and proposals. The direct action of inconstitutionality in face of the dissertation, begins to focus on the presentation of the tutelage of urgency, differentiating it from the other brief tutelage and elevating it to the condition of instrument which is indispensable to the principle of access to justice. In the most specific field of the abstract control of constitutionality, the characteristics of the objective process are defined, their sources, amongst which the regimental norms of the Federal Supreme Court and their role in the new constitutional reality. Finally, the caution measure in the direct action of inconstitutionality is presented by the perspective of principle of access to justice, identifying some points: the interpretations of the principle of the natural judge to adapt him to the aspect of continuous and temporarily adequate juridical account, especially when concerned to emergency; the analysis of facts in the direct action; the bonding objective effects and the erga omnes; the effect over the factual and normative plan; the effect of the caution measure over other processes and over the prescriptional course; the polemic of the possibility of caution measure in direct action of inconstitutionality through omission
Resumo:
This study analyzes the institucional environment and its changes around the carcinicultora activity in Rio Grande do Norte from the understanding of its trajectory and the macroinstitucional elements micron and that characterizes the activity in the period of 1999 the 2009. In the analysis of the occured institucional changes in the carcinicultura the Guaraíra Estuary is overcome as space reference, located in the eastern coast of the Rio Grande of the North. The analysis proposal has for base the adoption of the conceptual support of the innovative institucionalistas and neoshumpterianas theories, for understanding that these bring complementary and enriching elements that will allow an analysis, not static, but, dynamics of the carcinicultora activity. It was verified that the crisis brought up for the antidumping action, for the problems of the illnesses that had abated the shrimp, for the depreciation of the Real, among others it led to an overturn in the productive conjuncture of market and forced the alteration of the effective institutions. This institucional alteration, goes in the direction to search to take care of the new demands of the carcinicultura that was possible for the solidity of the institucional foundations constructed throughout the thirty previous years and the consequent consolidation of the composed institucional apparatus for rich a mix of organizations, not only for agencies of government, as well as for organizations with social representation
Resumo:
This paper deals with sport as a possibility of disclosing the sensible, and defends the idea that being a sportsperson equals living an aesthetic and educative experience in which one can interacts with the sensible by the athletic body s reverberation of sensations in the dimension of the experienced. We try to answer, in our work, basically three questions: what moves the athlete when practicing a sport? Which are the meanings and motivations for the practice of sports? At what measure the athlete s experience gains an educational character? Sport is debated in this work as an extension of the living, as long as it tries to understand the meanings inherent to sport itself as well as to the sportive experience as a kind of education. In support of our argument, we give a theoretic and philosophical approach to our thesis, based on thinkers like Maurice Merleau-Ponty, Walter Benjamin, Marcel Mauss and Friedrich Schiller. For this purpose, we get support on the phenomenology of the French philosopher Maurice Merleau-Ponty. Our reference is the living world of the athlete and his experience as a field of the sensible. Our point of departure is the analysis of the narratives of sport experiences, including five aesthetic elements; time and space of the body in the sports courts; the look on the sportive context; the contact with the adversary; victory and defeat; the technical gesture. Besides it, we worked out an aesthetic evaluation of the movies Olympia and Invictus , what let us discuss three thematic categories: sensibility, emotions and the play paradox. Subsequently, we point sport as an optimizer of the sensible education, present on the body s processes, like the body in movement. It was also made clear along this paper that we tried to accomplish an analysis on sports centered in the athlete s body as an outfit of the senses to things related to the sensible, whose aesthetic experience overpasses any deterministic conception that should sum up the sportive world to mercantilization, discipline practices and mechanicism. This approach franchises gateways to a Physical Education which, containing sports as one of its support, let pupils enjoy the pleasure of constructing common objectives, incorporating the capacity of replicating, re-making and playing as a field of possibilities offered by an education characterized as being moving, sensible and fitful to a body in movement
Resumo:
O envelhecimento é um processo multidimensional que envolve entre outros os aspectos físico-biológicos, sociais, econômicos e psicológicos. Ao avaliar essa fase da vida dentro de uma visão social e cultural, percebe-se que ser idoso ou não varia com as concepções culturais, sendo necessário investigar as variações que atuam no processo e rege o fenômeno sociocultural da realidade em que se está inserido. Com o aumento da população idosa mundial, esse processo tende a se intensificar. Estima-se que até em 2050 existam cerca de dois bilhões de pessoas com mais de 60 anos no mundo, e a maioria delas vivendo em países em desenvolvimento. No Brasil, acredita-se que existam, atualmente, cerca de 20 milhões de idosos. A normatização e legislação brasileira de amparo ao idoso em relação à saúde iniciaram-se a partir da Constituição Federal de 1988 e da Lei 8080 que regulamenta o Sistema Único de Saúde em 1990, em seus níveis de complexidade: atenção básica, média e alta complexidade. Para auxiliar nessa prestação dos serviços na atenção básica de saúde é importante observar as condições sociais, culturais, econômicas e de saúde dos idosos e seus familiares. Nesse sentido, a visita ao domicílio e a avaliação deste idoso em seu ambiente doméstico torna-se fundamental para acompanhar o cuidar prestado e o quanto esse processo irá interferir no sistema de saúde, na família e na qualidade de vida dos idosos. Neste contexto, o enfermeiro como integrante da Equipe de Saúde da Família, presta assistência à saúde do idoso no domicílio. Nesse sentido, o objetivo do estudo é analisar o cuidado de enfermagem e da família à pessoa idosa no domicílio com vistas à identificação das influências socioculturais. Trata-se de um estudo do tipo descritivo e de abordagem qualitativa, norteados por princípios teórico-metodológicos da etnografia com vistas ao estudo da influência dos aspectos culturais e sociais na assistência da família e do enfermeiro à idosos em domicílio. Foi realizado no município de Santana do Matos, RN, tendo como participantes, idosos, familiares e enfermeiros da equipe da ESF, definidos a partir da população do município e obtendo-se uma amostra intencional de 25 participantes: 6 enfermeiras, 10 idosos e 9 grupos familiares. Para a coleta de informações, utilizou-se observação, entrevista, diário de campo e grupo focal. Os resultados foram apresentados em forma de narrativa descritiva, na perspectiva dos conceitos de Boris Cyrulnik, com análise interpretativa cultural de Geertz, na busca dos significados e símbolos próprios da cultura da velhice de idosos e dos seus familiares, sobre cuidados que são realizados, tanto pela família, como pelos enfermeiros em domicílio. Observou-se que a família e o cuidador, dentro de sua realidade social e cultural, precisam ser mais compreendidos pela equipe de saúde para ser melhor orientados e capacitados na realização do cuidar de forma adequada. Por sua vez, os profissionais de saúde, em especial o enfermeiro, enfrentam dificuldades para realizar o cuidado ao idoso no domicílio como a grande demanda de atribuições na unidade de saúde como consultas e atendimentos; falta de transporte até os domicílios; extensão territorial do município e das áreas assistidas; número de pessoas atendidas por cada equipe; falta de compreensão dos profissionais de saúde quanto à importância da visita domiciliária na atenção básica. Entendem a necessidade de realizar ações de promoção em saúde, prevenção de agravos e de educação em saúde, além de reconhecerem a importância de uma melhor formação acadêmica para atuar nessa perspectiva e contribuírem para as mudanças necessárias na prática dos cuidados ao idoso em domicílio
Resumo:
This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educação Tecnológica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators
Resumo:
This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Institution for Technological Education Institution in Brazil, a government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. It is used the annual management report of thirteen Institutions and applied a Pearson correlation analysis in order to verify a cause-effect situation between indicators. The main findings suggest that the model teachers qualification in terms of degree earned, quantity of teachers in full time job, and rate of students by teacher in full time job having good pearson correlation with the results expected of quality, throughput, social and demand response. However, the student unit cost use as the sole financial indicator did not get any reasonable correlation with the results, as so the quality and quantity of books in the libraries. Although it suggests a need for improvement in the model, the general model adopted appears to be satisfactory as a starting point to a BSC-like performance measuring system to this kind of Institutions