950 resultados para Grouping of enterprises
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Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas Orientada por Prof. Doutor Eduardo Manuel Lopes de Sá e Silva Coorientada pela Mestre Maria de Fátima Mendes Monteiro Esta dissertação não inclui as críticas e sugestões feitas pelo Júri.
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Este estudo tem como objetivo analisar o estado atual da preservação digital no tecido empresarial português, particularmente nas empresas de média e grande dimensão. Para tal, expôs-se o referencial teórico da preservação digital, necessário para uma melhor compreensão desta temática, nomeadamente através da apresentação de definições de diversos autores, de estratégias e boas práticas, e de algumas das iniciativas internacionais mais relevantes. De seguida apresentou-se a importância que a informação tem para uma organização, sobretudo aquela informação criada no âmbito laboral. Realizou-se, também, uma caracterização dos vários tipos de empresas, de acordo com diretivas europeias, e efetuou-se uma breve análise das empresas portuguesas. Para atingir esse objetivo elaborou-se um inquérito, por questionário, fazendo- se uso de uma plataforma de questionários online. Este foi remetido a 1.358 médias e grandes empresas que atuam em Portugal, com o objetivo de compreender – entre outros – a importância dada, pelas empresas, ao material existente em formato digital, quais as tecnologias responsáveis pelo seu armazenamento e quais os cuidados realizados para assegurar o seu acesso por longos períodos de tempo. Ao analisar os resultados, e pese embora a baixa taxa de resposta ao questionário, foi possível concluir que quase todas as empresas participantes já procuram substituir os documentos em papel por documentos em formato digital e que se preocupam em manter o acesso prolongado à informação. Não obstante, dois terços dos participantes conhecem o conceito de preservação digital e apenas 44% afirmam aplicar estratégias desse tipo na sua empresa. Apesar de cerca de 70% dos participantes reconhecerem a importância do uso de formatos abertos para a preservação digital, na realidade ainda se verifica uma utilização massiva de formatos proprietários ao nível dos documentos de texto e das folhas de cálculo. Para além deste contributo analítico sobre o estado da preservação digital no tecido empresarial português, prepararam-se alguns documentos que visam auxiliar a elaboração de um plano de preservação digital e, consequentemente, permitir a sustentabilidade a longo prazo da informação digital.
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O presente documento reflete o desenvolvimento de um projeto de Educação e Intervenção Social num agrupamento de Escolas TEIP. Ancorado na metodologia de Investigação-ação participativa, o projeto partiu da auscultação dos sentires, perceções e vivências dos sujeitos que integram esta realidade social e desenvolveu-se passando pela reflexão sobre a relação pedagógica entre a escola, professores e a família e do seu contributo para o sucesso educativo dos jovens. A utilização de vários métodos e técnicas permitiu recolher e analisar a informação de onde emergiram vários problemas e perceber as necessidades subjacentes a esses problemas, para as quais foi delineado um projeto de intervenção social e educativa. No âmbito deste projeto, enquadrado pela Educação Social, procurou-se que os diferentes agentes educativos refletissem sobre os seus problemas e pela via da participação procurassem dar resposta a esses mesmos problemas. O projeto, “A participação: Uma âncora para o sucesso educativo”, fruto de um trabalho conjunto dos vários participantes, possibilitou a melhoria das relações entre os intervenientes educativos (jovens, famílias desses jovens, professores, assistentes operacionais e administrativos e diretor) e a transformação da escola num espaço especialmente mais rico em relações e ações com carácter inovador.
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Innovation is recognized by academics and practitioners as an essential competitive enabler for any company to survive, to remain competitive and to grow. Investments in tasks of R&D have not always brought the expected results. But that doesn't mean that the outcomes would not be useful to other companies of the same business area or even from another area. Thus, there is much knowledge already available in the market that can be helpful to some and profitable to others. So, the ideas and expertise can be found outside a company's boundaries and also exported from within. Information, knowledge, experience, wisdom is already available in the millions of the human beings of this planet, the challenge is to use them through a network to produce new ideas and tips that can be useful to a company with less costs. This was the reason for the emergence of the area of crowdsourcing innovation. Crowdsourcing innovation is a way of using the Web 2.0 tools to generate new ideas through the heterogeneous knowledge available in the global network of individuals highly qualified and with easy access to information and technology. So, a crowdsourcing innovation broker is an organization that mediates the communication and relationship between the seekers - companies that aspire to solve some problem or to take advantage of any business opportunity - with a crowd that is prone to give ideas based on their knowledge, experience and wisdom. This paper makes a literature review on models of open innovation, crowdsourcing innovation, and technology and knowledge intermediaries, and discusses this new phenomenon as a way to leverage the innovation capacity of enterprises. Finally, the paper outlines a research design agendafor explaining crowdsourcing innovation brokering phenomenon, exploiting its players, main functions, value creation process, and knowledge creation in order to define a knowledge metamodel of such intermediaries.
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Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores
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In the current global and competitive business context, it is essential that enterprises adapt their knowledge resources in order to smoothly interact and collaborate with others. However, due to the existent multiculturalism of people and enterprises, there are different representation views of business processes or products, even inside a same domain. Consequently, one of the main problems found in the interoperability between enterprise systems and applications is related to semantics. The integration and sharing of enterprises knowledge to build a common lexicon, plays an important role to the semantic adaptability of the information systems. The author proposes a framework to support the development of systems to manage dynamic semantic adaptability resolution. It allows different organisations to participate in a common knowledge base building, letting at the same time maintain their own views of the domain, without compromising the integration between them. Thus, systems are able to be aware of new knowledge, and have the capacity to learn from it and to manage its semantic interoperability in a dynamic and adaptable way. The author endorses the vision that in the near future, the semantic adaptability skills of the enterprise systems will be the booster to enterprises collaboration and the appearance of new business opportunities.
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Dissertação de mestrado integrado em Engenharia Mecânica
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A spindle-cell sarcoma (fig. 5) apparently originating from the dura (fig. 4) was found at the autopsy of a male, mulato, 17 years of age. The bones of the skull (occipital and both parietals) were penetrated and destroyed (fig. 1 and 2). The nervous tissue was not penetrated, the only change in the brain being a depressed area where the tumor was included. Metastatic nodules were found in the liver (fig. 3),hepatic lymphnodes (fig. 14), spleen (fig. 12) and suprarenal bodies (fig. 15). The structure, however, in all those different locations was that of a typical endothelioma (figs. 8, 11 and 13). The cells are of large and moderate size, of polyhedral form, with vesicular nuclei, diminutive nucleoli and clear cytoplasm. (Figs. 6 and 8). They are arranged about a central lumen which represents a rudimentary vessel (figs. 9 and 13). Other areas are composed of cells without concentric arrangement (figs. 4 and 10). In small areas, the colums of liver cells are marginated in one side by typical sinusoids, while in the other side tumor cells arranged about a narrow lumen are seen suggesting a pathological (neoplastic) sinusoid (figs. 7 and 9). The case is considered as a multiple diffuse endothelioma. The origin of the tumor is referred to the reticulo-endothelial apparatus of the liver, the spleen, the suprarenal bodies and the lymph nodes, the structure being rather uniform in those organs. In the dura, the endothelioma reproduces the structure and presents the general character of a fibroblastic sarcoma; in some places, however, the structure of endothelioma could be found (fig.6). It corresponds to the reticulo-endotheliomatosis maligna according to Puhr's grouping of progressive changes in the reticulo-endothelial apparatus which is a follows: 1. HYPERPLASTIC - 1. Mnnocytic leukemia. 2. a) Aleukemic reticulosis (Goldschmid and Isaac). b) Idiopathic sarcoma of skin (Kaposi). c) Cutaneous sarcoid (Spiegler). 3. Secretory reticulosis. a) Gaucher's disease. b) Generalized xanthomatosis. c) Spleno-hepatomegaly with lipoidic cells (Pick). II. BLASTOMATOSUS OR NEOPLASTIC - 1. Benign - a) Circumscribed tumors. a) Epulis sarcomatosa; b) Benign giant-cells sarcoma of the bone - marrow of long bones. b) Generalized brown tumors of osteitis fibrosa. 2. Malignant - a) Circumscribed haemangio - endothelioma (reticulo- endothelioma (maligum). of {liver, spleen, bone-marrow. b) Generalized haemangio-endotheliomatosis (reticulo-endotheliomatosis maligna) (Grabowski).
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It is well known that the culture media used in the presumptive diagnosis of suspiciuous colonies from plates inoculated with stools for isolation of enteric organisms do not always correctly indicate the major groups of enterobacteria. In an effort to obtain a medium affording more exact indications, several media (1-9) have been tested. Modifications of some of these media have also been tested with the result that a satisfactory modification of Monteverde's medium was finaly selected. This proved to be most satisfactory, affording, as a result of only one inoculation, a complete series of basic indications. The modification involves changes in the formula, in the method of preparation and in the manner of storage. The formulae are: A. Thymol blue indicator: NaOH 0.1/N .............. 34.4 ml; Thymol blue .............. 1.6 g; Water .................... 65.6 ml. B. Andrade's indicator. C. Urea and sugar solution: Urea ..................... 20 g; Lactose ................... 30 g; Sucrose ................... 30 g; Water .................... 100 ml. The mixture (C.) should be warmed slightly in order to dissolve the ingredients rapidly. Sterilise by filtration (Seitz). Keep stock in refrigeratior. The modification of Monteverde's medium is prepared in two parts. Semi-solid part - Peptone (Difco) 2.0 g; NaCl 0.5 g; Agar 0.5 g; Water 100.0 ml. Boil to dissolve the ingredients. Adjust pH with NaOH to 7.3-7.4. Boil again for precipitation. Filter through cotton. Ad indicators "A" 0.3 ml and "B" 1.0 ml. Sterilise in autoclave 115ºC, 15 minutes in amounts not higher than 200 ml. Just before using, add solution "C" asseptically in amounts of 10 ml to 200 ml of the melted semi-solid medium, maintained at 48-50ºC. Solid part - Peptone (Difco) 1.5 g; Trypticase (BBL) 0.5 g; Agar 2.0 g; Water 100,00 ml. Boil to dissolve the ingredients. Adjust pH with NaOH to 7.3-7.4. Boils again. Filter through cotton. Add indicators "A" 0.3 ml and "B" 1.0 ml; ferrous ammonium sulfate 0.02 g; sodiun thiosulfate 0.02 g. Sterilise in autoclave 115ºC, 15 minutes in amounts not higher than 200 ml. Just before using, add solution "C" asseptically in amounts of 10 ml to 200 ml of the melted solid medium, maintained at 48-50ºC. Final medium - The semi-solid part is dispensed first (tubes about 12 x 120 mm) in 2.5 ml amounts and left to harden at room temperature, in vertical position. The solid part is dispensed over the hardened semi-solid one in amounts from 2.0 ml to 2.5 ml and left to harden in slant position, affording a butt of 12 to 15 mm. The tubes of medium should be subjected to a sterility test in the incubator, overnight. Tubes showing spontaneous gas bubbles (air) should then be discarded. The medium should be stored in the incubator (37ºC), for not more than 2 to 4 days. Storage of the tubes in the ice-box produces the absorption of air which is released as bubbles when the tubes are incubated at 37ºC after inoculation. This fact confirmed the observation of ARCHAMBAULT & McCRADY (10) who worked with liquid media and the aplication of their observation was found to be essential to the proper working conditions of this double-layer medium. Inoculation - The inoculation is made by means of a long straight needle, as is usually done on the triple sugar, but the needel should penetrate only to about half of the height of the semi-solid column. Indol detection - After inoculation, a strip of sterelized filter papaer previously moistened with Ehrlich's reagent, is suspended above the surface of the medium, being held between the cotton plug and the tube. Indications given - In addition to providing a mass of organisms on the slant for serological invetigations, the medium gives the following indications: 1. Acid from lactose and/or sucrose (red, of yellowsh with strains which reduce the indicators). 2. Gas from lactose and/or sucrose (bubbles). 3. H[2]S production, observed on the solid part (black). 4. Motility observed on the semi-solid part (tubidity). 5. Urease production, observed on solid and semi-solid parts (blue). 6. Indol production, observed on the strip of filter paper (red or purplish). Indol production is not observed with indol positive strains which rapidly acidify the surface o the slant, and the use of oxalic acid has proved to give less sensitive reaction (11). Reading of results - In most cases overnight incubation is enough; sometimes the reactions appear within only a few hours of incubation, affording a definitive orientation of the diagnosis. With some cultures it is necessary to observe the medium during 48 hours of incubation. A description showing typical differential reaction follows: Salmonella: Color of the medium unchanged, with blackening of the solid part when H[2]S is positive. The slant tends to alkalinity (greenish of bluish). Gas always absent. Indol negative. Motility positive or negative. Shigella: Color of the medium unchanged at the beginning of incubation period, but acquiring a red color when the strain is late lactose/sucrose positive. Slant tending to alkalinity (greenish or purplish). Indol positive or negative. Motility, gas and H[2]S always negative. Proteus: Color of the medium generally changes entirely to blue or sometimes to green (urease positive delayed), with blackening of solid part when H[2]S is positive. Motility positive of negative. Indol positive. Gas positive or negative. The strains which attack rapidly sucrose may give a yellow-greenish color to the medium. Sometimes the intense blue color of the medium renders difficult the reading of the H[2]S production. Escherichiae and Klebsiellae: Color of the medium red or yellow (acid) with great and rapid production of gas. Motility positive or negative. Indol generally impossible to observe. Paracoli: Those lactose of sucrose positive give the same reaction as Esherichia. Those lactose or sucrose negatives give the same reactions as Salmonellae. Sometimes indol positive and H[2]S negative. Pseudomonas: Color of the medium unchanged. The slant tends to alkalinity. It is impossible to observe motility because there is no growth in the bottom. Alkaligenes: Color of the medium unchanged. The slant tends to alkalinity. The medium does not alter the antigenic properties of the strains and with the mass of organisms on the slant we can make the serologic diagnosis. It is admitted that this medium is somewhat more laborious to prepare than others used for similar purposes. Nevertheless it can give informations generally obtained by two or three other media. Its use represents much saving in time, labor and material, and we suggest it for routine laboratory work in which a quick presumptive preliminary grouping of enteric organisms is needed.
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Os efeitos da globalização da economia, a graduação de Cabo Verde à categoria de país de desenvolvimento médio, a entrada para a OMC, a parceria especial com a União Europeia, são acontecimentos verificados num passado próximo que vieram trazer novas exigências ao país em diversos domínios. A preparação das contas e o relato da informação pode ser considerada uma delas. De facto, o normativo contabilístico existente até então, assente num Plano Oficial de Contabilidade (PNC) aprovado por diploma legislativo datada de 1984 já não respondia a todas as necessidades de informação nos domínios da contabilidade, fiscalidade e financeira. O trabalho assenta sobretudo na adopção do SNCRF – Sistema de Normalização Contabilística e de Relato Financeiro. O objectivo é analisar o processo de adopção pela primeira vez deste sistema e os impactos que esta adopção teve na posição financeira nas empresas. Foi feito um estudo de caso para ilustrar este processo. Descrevemos como foi adoptado o SNCRF, fizemos uma apreciação a essa adopção e sugerimos melhoria que deveria ser introduzidas para que os resultados do processo incorporassem a quase totalidade dos procedimentos instituídos nos diversos documentos normativos e legais. Ao trabalho foi dado uma dimensão prática consubstanciada num estudo de caso que serviu para ilustrar o processo de transição. O estudo foi abordado numa perspectiva apreciativa tendo sido inventariadas as situações que deveriam ser salvaguardas (de acordo com o novo normativo e imperativos legais) no processo de transição / conversão e que não foram feitas. Demonstrou-se ainda (através da análise da posição financeira da entidade), que o processo de adopção implicou algumas alterações na estrutura financeira e no valor do capital próprio. A conclusão que se chegou indica que o processo não terá sido tão linear como se desejaria apesar de em, substancia, os principais requisitos terem sido cumpridos. The effects of globalization of its economy, the upgrading of Cape Verde to the category of medium development country, the entry to WTO, the special partnership with European Union, are recent events that brought new demands to the country in several areas. . Preparation of the accounts and information report are included in these new requirements. In fact, the accounting standards till then in force, based on an Official Chart of Accounts (PNC) in force after a law of 1984, didn’t meet the requirements on accounting, fiscal and financial information. This work is basically on the adoption of the new SNCRF – System of Accounting Standardization and Financial Reporting. Our aim is to review the initial adoption process of such system and the impacts this adoption has caused to the financial position of enterprises. A case study is included to illustrate this process. We describe how the SNCRF was adopted; we made an analysis of this adoption and suggested improvements to be introduced in such way that the results of the process include most of the procedures established by law. A practical dimension was attached to this work, through a case study illustrating the transition process. The study adopted an analytical approach, listing the situations that should have been (according to the new standards and legal prescriptions) but were not prevented during the transition / conversion process. The study shows (by the analysis of the financial statements of the studied entity) that the adoption process implied some changes to the financial structure and to the owners’ equity value). One arrives to the conclusion that the process was not as linear as one would expect, although essentially the main requirements were accomplished.
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En aquests últims anys, són moltes les empreses que han optat per la utilització de sistemes de gestió normalitzats, per a garantir la rendibilitat i fiabilitat dels resultats de la implantació del sistema de gestió en qüestió. A la dècada dels 90 va ser quan la implantació de sistemes de gestió va començar a ser important en la majoria de sectors econòmics. L’evolució en els sistemes de gestió a trets generals va iniciar-se primerament en l’àmbit de la qualitat, seguidament en la gestió ambiental i en última instància en la prevenció de riscos laborals. Aquests tres tipus de sistemes de gestió, en els últims anys s’han anat integrant, de manera que s’han reduït els recursos i els esforços emprats en la gestió, millorant significativament l’eficàcia i l’eficiència d’aquests sistemes. L’objectiu principal que persegueix aquest projecte, és definir un sistema de gestió que permeti a l’empresa conduir les seves activitats de forma simplificada i ordenada, i que alhora faciliti la informació necessària per a corregir i millorar les activitats. Un altre objectiu que pretén aconseguir aquest projecte, és el de dissenyar un SGI que aprofiti les sinèrgies generades en els diferents àmbits de la pròpia empresa i fomenti les interaccions entre els diferents nivells de l’organització. En conseqüència, millorarà de forma important els fluxos d’informació dins de l’empresa minimitzant els esforços i la pèrdua d’informació. El mètode escollit per a la implantació del SGI, ha estat la Gestió per Processos, la qual es basa en la definició i seguiment dels processos de l’empresa, partint de les necessitats del client i acabant quan aquestes estan satisfetes. En conclusió, a la finalització del present projecte s’obtindrà un SGI, amb tots els processos de l’empresa definits i implantats, que doni compliment a les normes UNEEN-ISO 9001:00, UNE-EN-ISO 14001:04 i OHSAS 18001:07. Aquest SGI, que s’ha realitzat des d’un punt de vista documental i teòric, suposarà una millora de l’eficàcia operativa dels processos i una important millora competitiva de l’empresa.
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This manual provides a set of procedural rules and regulations for use in functionally classifying all roads and streets in Iowa according to the character of service they are intended to provide. Functional classification is a requirement of House File 394 (Functional Highway Classification Bill) enacted by the 63rd General Assembly of the Iowa Legislature. Functional classification is defined in this Bill as: "The grouping of roads and streets into systems according to the character of service they will be expected to provide, and the assignment of jurisdiction over each class to the governmental unit having primary interest in each type of service."
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This manual provides a set of procedural rules and regulations for use in functionally classifying all roads and streets in Iowa according to the character of service they are intended to provide. Functional classification is a requirement of the 1973 Code of Iowa (Chapter 306) as amended by Senate File 1062 enacted by the 2nd session of the 65th General Assembly of Iowa. Functional classification is defined as the grouping of roads and streets into systems according to the character of service they will be expected to provide, and the assignment of jurisdiction over each class to the governmental unit having primary interest in each type of service. Stated objectives of the legislation are: "Functional classification will serve the legislator by providing an equitable basis for determination of proper source of tax support and providing for the assignment of financial resources to the governmental unit having responsibility for each class of service. Functional classification promotes the ability of the administrator to effectively prepare and carry out long range programs which reflect the transportation needs of the public." All roads and streets in legal existence will be classified. Instructions are also included in this manual for a continuous reporting to the Highway Commission of changes in classification and/or jurisdiction resulting from new construction, corporation line changes, relocations, and deletions. This continuous updating of records is absolutely essential for modern day transportation planning as it is the only possible way to monitor the status of existing road systems, and consequently determine adequacy and needs with accuracy.
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Tutkimuksen tavoitteena on löytää keinoja eri organisaatioissa olevan asiantuntijatiedon kokoamiseksi tuotteistetun prosessin kautta yrityksissä tapahtuvan päätöksenteon tueksi. Kirjallisuustutkimuksessa tarkastellaan suomalaista innovaatiojärjestelmää, hiljaisen tiedon merkitystä pkt-yritysten tuotekehityksessä sekä ryhmässä tapahtuvan päätöksentekoprosessin merkityksellisyyttä. Tutkimuksen empiirisessä osassa tarkastellaan Etelä-Karjalassa toteutettua tuotekehityshanketta, siinä synnytettyä innovaatioryhmää ja sen yhteistyömuotoa (EKTK-konsepti). Tutkimuksen aikana luotiin toimintatapa, jolla nopeutetaan hajallaan olevan tiedon kokoamista yritysten käyttöön. Tutkimus osoittaa, että tällaisen innovaatioryhmän toiminta vaatii laajaa tuotekehitysprosessien ja liiketoimintojen kokonaisuuksien ymmärtämistä sekä selkeät yhteiset toimintamallit. Sen lisäksi tarvitaan ymmärrys hiljaisen tiedon olemassaolosta, merkityksestä ja keskustelujen kautta muuntamisesta siirrettävään muotoon.
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Tutkielman tavoitteena oli osoittaa minkälaisia vaikutuksia työnantajan sivukulujen poisto toisi työllisyyteen. Tutkielman empiirinen osio toteutettiin survey-tutkimuksella. Tämä toteutettiin postikyselyllä, jossa 810 Etelä-Karjalalaiselle yritykselle lähetettiin joulukuussa 2004 kyselylomake. Kyselyyn vastanneiden yritysten määrä oli 141 ja vastausprosentti oli 17. Vastanneiden yritysten toimialajakauma vastasi koko Etelä-Karjalan alueen yritysten toimialajakaumaa, jossa suurimpana toimialana oli eri palvelualan yritykset. Tutkielma eroaa aikaisemminista työllisyyden parantamiseksi esitetyistä malleista. Ensimmäineneroavaisuus on sivukulujen poistaminen yrityksiltä kokonaan eikä vain muutamilla prosenttiyksiköillä. Toinen eroavaisuus on sivukulujen poiston kohdistamisessavain niille yrityksille, joilla työllistävyys kasvaa merkittävästi. Näiden tarkoituksena on maksimoida työllisyysvaikutukset ja vaikuttaa aiheutuneiden kustannusten minimointiin tai kustannusten korvaantumiseen täysimääräisesti. Asetetut tavoitteet voidaan saavuttaa kohdistamalla sivukulujen poisto vain niihin yrityksiin, jotka työllistävät alle 5 henkilöä. Näiden yritysten kohdalla mahdollistuvauusien työntekijöiden määrä nousee keskimäärin 36 prosentilla. Tämä merkitsee laskelmien mukaan sitä, että sivululujen poiston aiheuttama sosiaalivakuutusmaksujen väheneminen korvaantuu vanhojen ja uusien työntekijöiden maksamilla tuloveroilla ja vähentyvillä työttömyyskorvauksilla. Uusien työpaikkojen kasvu merkitseeEtelä-Karjalan työttömyysprosentin laskua yli 4 prosenttiyksiköllä.