888 resultados para Modelo de qualidade


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O setor de saúde, globalmente, apresenta problemas relacionados aos seus custos, qualidade e acesso. Porter e Teisberg (2004, 2006) propuseram modelo de gestão específico para a administração estratégica na área, o Value-Based Health Care Delivery (VBHCD). O modelo teve relativa repercussão e vem influenciando muitos atores no setor. Contudo, o modelo vem sendo aceito sem o devido questionamento de seus fundamentos e consistência com a teoria em estratégia. O presente trabalho busca, por meio de um ensaio teórico, analisar o modelo proposto à luz de paradigmas gerais da estratégia empresarial como, por exemplo, o modelo de Porter e a Visão Baseada em Recursos (RBV). Inicialmente, o artigo sintetiza as explicações teóricas do modelo porteriano clássico e da RBV. Em seguida, o VBHCD é examinado comparado a essas explicações, buscando-se relações e, eventualmente, contradições. Conclui-se que o modelo VBHCD não se alinha integralmente a nenhum corpo teórico isoladamente. Mesmo sendo proposto por Porter, parte de seus fundamentos advém, na verdade, de outras correntes teóricas. Esta abordagem integradora de teorias concorrentes, apesar de presente na literatura, ainda apresenta dificuldades e barreiras, um aspecto que não está explícito no modelo

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A mudança do perfil demográfico e epidemiológico das populações, com progressivo envelhecimento populacional e aumento de portadores de doenças crônicas não transmissíveis, somado a necessidade da ampliação da oferta de serviços de saúde e crescentes custos em saúde, impõe enormes desafios aos sistemas e serviços de saúde. A eficiência organizacional dos serviços de saúde tem papel importante tanto na racionalização dos custos quanto na melhoria da qualidade e segurança assistencial. Tendo papel central nos sistemas de saúde como centros difusores de conhecimento, capacitação profissional, incorporação de tecnologias, prestação de serviços de maior complexidade aos pacientes e, consequentemente, elevados custos destes serviços, aos hospitais é fundamental a busca por essa eficiência. Este estudo buscou analisar se existe trade-off entre eficiência e qualidade em organizações hospitalares e identificar quais determinantes poderiam estar associados com maiores ou menores escores de eficiência. Utilizou-se dois modelos de análise de envelopamento de dados (data envelopment analysis, DEA), sem e com variáveis de qualidade, com retornos variáveis de escala e orientados para resultado. Foram estudados 47 hospitais gerais públicos do estado de São Paulo. No modelo sem variáveis de qualidade 14 deles foram considerados eficientes, enquanto que 33 no modelo com estas variáveis. O coeficiente de correlação de Spearman entre os dois modelos foi de 0,470 (correlação moderada). Não há evidências de que haja trade-off entre eficiência e qualidade nestas organizações hospitalares. Hospitais eficientes no modelo sem variáveis de qualidade, também o foram com variáveis de qualidade, assim como houve hospitais ineficientes no modelo sem variáveis de qualidade que foram eficientes com estas variáveis. Não foram encontradas associações estatisticamente significantes (p<0,05) entre eficiência e as características dos hospitais estudados, como acreditação, modelos de gestão, porte hospitalar e atividades de ensino, apesar de alguns achados de maior ou menor escore de eficiência para alguns determinantes. Desta maneira, concluiu-se que a utilização de variáveis de qualidade é um fator fundamental na determinação da eficiência de organizações de saúde, e não podem estar dissociadas. Gestões eficientes também estão relacionadas à obtenção de melhores resultados assistenciais sem a necessidade que se tenha de optar em alcançar melhores resultados econômico-financeiros ou melhores resultados assistenciais.

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Na presente dissertação propõe-se analisar o turismo em espaço rural na Região Autónoma da Madeira, focalizando o estudo na caracterização das unidades de alojamento e na apresentação de uma proposta de um modelo de gestão da qualidade. Numa primeira parte efetuamos a contextualização do turismo rural na Região, apoiada numa abordagem teórica e na exposição de conceitos chave, que consideramos importantes para o tema. Na segunda parte deste trabalho apresentamos metodologias de gestão a adotar nas unidades de turismo rural e uma possível proposta de um sistema de gestão da qualidade, salientando também alguns aspetos importantes para a gestão dos empreendimentos, a nível de compreensão de estratégias e de metodologias da qualidade. A última parte, apoia-se numa abordagem preliminar, com base num questionário/entrevista dirigido aos proprietários e/ou aos responsáveis das unidades de alojamento de turismo rural da Região Autónoma da Madeira, que visa caraterizar a oferta existente, compreender o perfil do gestor e a perceção do mesmo quanto aos critérios da qualidade. Para este efeito foram abrangidas 47 unidades de turismo rural.

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Com a evolução constante da tecnologia, também a ciência da medição, ou Metrologia, necessita de processos de medição mais exatos e fiáveis, por vezes automatizados, de modo a ser possível fornecer informações mais corretas sobre uma determinada grandeza física. Entre estas informações destaca-se a incerteza de medição, que permite ao utilizador ter uma estimativa sobre qual o valor final da grandeza física medida, que com processos de medição mais complexos, tornam a sua obtenção mais difícil, sendo necessário, por vezes, a utilização de métodos computacionais. Tendo isto em conta, com esta dissertação pretende-se abordar o problema da automatização de processos de medição, bem como da obtenção de incertezas de medição que reflitam a natureza da grandeza física medida através de métodos computacionais. De modo a automatizar um processo de medição, mais concretamente da calibração de manómetros, utilizou-se o LabView para criar um instrumento virtual que permitisse ao utilizador, de forma simples e intuitiva, realizar o procedimento de calibração. Também se realizou outro instrumento virtual, de modo a permitir a obtenção simultânea de dados provenientes de dois equipamentos diferentes. Relativamente às incertezas de medição, utilizou-se o Método de Monte Carlo, implementado em MATLAB e Excel, de modo a obter o valor destas para a calibração de manómetros, de uma câmara geradora de humidade relativa e de um higrómetro de ponto de orvalho, sendo que os dois últimos possuem um modelo matemático complexo, sendo a análise analítica mais complexa e morosa. Tendo em conta os resultados obtidos, é possível afirmar que a criação de instrumentação virtual permite a adaptação, de uma forma simples, de vários processos de medição, tornando-os mais eficientes para além de reduzirem o erro do operador. Por outro lado, também é possível observar que a utilização de métodos computacionais, neste caso o Método de Monte Carlo, para estudo de incertezas de medição é uma mais valia, comparativamente ao GUM, permitindo umaa análise rápida e fiável de modelos matemáticos complexos.

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Nas próximas décadas, a Região Autónoma da Madeira enfrentará uma profunda transformação na sua estrutura populacional, devido ao envelhecimento progressivo da população, fruto da conjugação de dois fatores: o aumento da esperança de vida e a crescente diminuição da taxa de natalidade (Plano Gerontológico da RAM, 2009). Partindo do pressuposto que a promoção da qualidade de vida dos idosos é essencial para o seu bem estar físico, psicológico e social, formulou-se o problema que servirá de base à investigação: Será que existe uma correlação entre as atividades de animação nas diversas categorias praticadas pelo sénior e idoso com a sua qualidade de vida? e será que existe uma relação e grau de concordância entre a Escala da Qualidade de Vida de Flanagan e a Escala da Qualidade de Vida WHOQOL-Bref? Os objetivos principais deste estudo foram: descrever a relação entre as atividades de animação nas diversas categorias praticadas pelo sénior e idoso com a sua qualidade de vida e; conhecer a relação existente e o grau de concordância entre as Escalas da qualidade de vida de Flanagan e WHOQOL-Bref. No sentido de conhecer em que medida as atividades de animação se correlacionam com a qualidade de vida na população sénior e idosa foi realizado um estudo descritivo-correlacional nos Centros Comunitários “Vila Viva” e “Cidade Viva”, pertencentes à Autarquia de Câmara de Lobos. A população foi constituída por 71 indivíduos, maioritariamente do género feminino e com idades compreendidas entre os 55 e 80 anos. Para avaliar o grau de frequência de realização das atividades, a satisfação perante as mesmas, bem como as atividades realizadas pelos inquiridos, foi elaborado um questionário pela investigadora, o qual foi testado previamente. Avaliou-se as variáveis sociodemográficas, através de um questionário, igualmente elaborado pela investigadora. Para avaliar a variável qualidade de vida, a investigadora considerou importante o uso de duas escalas: Escala da qualidade de vida de Flanagan e Escala da qualidade de vida WHOQOL-Bref. Dado considerar que embora ambas as escalas meçam a mesma variável, elas complementam-se, uma vez que a Escala de Flanagan insere-se no modelo da satisfação, enquanto que a escala WHOQOL-Bref insere-se dentro do modelo funcionalista (Fleck, 2008). Ambos os modelos (funcionalista e da satisfação) são modelos teóricos subjacentes ao conceito da qualidade de vida no idoso. Como principais resultados, evidenciou-se uma baixa frequência de realização das atividades de animação. No entanto, os inquiridos que participam com maior frequência na realização de atividades tendem a evidenciar melhor qualidade de vida. Questionados acerca da forma como se sentiam quando realizavam as atividades de animação, verificou-se que 50.7% dos inquiridos afirmaram que se sentiam bem, seguidos de 40.8% que se sentiam muito bem. Uma percentagem significativa de inquiridos (45.1%) considerou a realização das atividades de animação importante ou muito importante para a ocupação dos seus tempos livres. Analisando comparativamente os resultados observados para as dimensões da escala WHOQOL-Bref pode-se afirmar que os seniores e idosos evidenciaram melhor qualidade de vida nos domínios das relações sociais e psicológico e pior qualidade de vida em termos físicos. Os inquiridos que evidenciaram melhor qualidade de vida através da Escala WHOQOL-Bref tenderam a evidenciar melhor qualidade de vida através da Escala de Flanagan, ou seja, verifica-se uma boa relação e um bom grau de concordância entre as duas escalas. Os principais resultados demonstraram que os seniores e idosos evidenciaram razoável qualidade de vida em ambas as escalas (WHOQOL-Bref e Flanagan). Sugere-se que seria importante a continuidade do presente estudo.

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The theoretical recital of the present study it is initiated of the evidence that the work occupies an important space in the man s life in way that the majority of the people works and passes great part of its time inside organizati ons. However, it is verified that the relation between man and work is becoming increasingly disagreement a time that the employees had started to complain work s routines, stress, not use all their potential and inadequate work s conditions. It can be observed by the way of Dejours (1994) studies. Thus, as contribution for the quality of work life s (QWL) studies the research developed here objectified to characterize the public employees quality of work life at EMATER -RN taking as reference an instrumen t of research synthesized from the typical academic literature of the subject. The synthesis of an ampler instrument is a necessity not taken care to the literature that treats on the subject but already perceived by some studies like Moraes et al (1990); Rodrigues (1989); Siqueira & Coleta (1989); Moraes et al (1992); Carvalho & Souza (2003); El -Aouar & Souza (2003) and Mourão, Kilimnick & Fernandes (2005); Adorno, Marques & Borges (2005) amongst others. These studies point out weak points of the existing models in the QWL s literature, as well as they recommend the elaboration of a model more flexible, that contemplates Brazilian cultural characteristics, and that contemplates the entire variable studied in the main existing models. For reach this objectiv e the adopted methodology was characterized as a case study with collected data in qualitative and quantitative way. Questionnaires and comments had been used as sources of evidences. These evidences had been tabulated through of statistical package SPSS ( Statistical Package for Social Science), in which the main technique of multivariate analysis used were the factorial analysis. As for the gotten results, it was verified the grouping of the quality of work life s indicators in 11 factors which are: Work s execution, Individual accomplishment, Work s equity, Relation individual and organization, Work s organization, Adequacy of the remuneration, Relation between head and subordinate, Effectiveness of the communication and the learning, Relation between work and personal life, Participation and Effectiveness of the work processes. Whatever to the characterization of the EMATER -RN s quality of work life it was clearly that to the measure that the satisfaction s evaluation with the QWL in the organization walks to intrinsic factors for extrinsic factors this level of satisfaction goes diminishing what points to the importance to improve these extrinsic factors in the institution. In summary it is possible to conclude that the organization studied has offered a significant set of referring variable to the quality of work life of the individual

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The present study has got as its aim to show how the impressions management is being used by the hotels in Paraiba State. For that, the dramma or role play perspective has been adopted as a model for service management. From the theater metaphor, the physical environment and its components can be seen as a scenery of the service show. We conduct the reader to notice the importance of the consummer about the service quality demand and its influence on his satisfaction. A methodology with exploring and qualifying nature has been adopted by using the analyses of content technique in interviews applied to hotel managers lebeled as having 4 and 5 stars in the State, trying to check how impression management takes place, identifying impression management tools used in relation to the physical evidences and to contacting people, as well as checking managers views in the survey about the use of impression management for client satisfaction make. The information revealed that managers, maybe for being unaware about impression management theory, haven t considered neither the physical evidences yet, nor contacting people as marketing tools. About the physical evidences, we could see that hotels take actions in a pulverized way referring to environment decoration and colors, however there isn t a global usage of physical evidences to highlight the service. Contacting people by their turn, receive better importance and attention. It was possible to make sure that managers are aware about the influence of the employee over the attendance quality. This way, we may come into a conclusion that impression management at Paraiba hotels has been under used, as long as managers seem to be, most times, turned to actions related to contacting people, not having realized the planning importance and national-wide use of service scenery in a genaral way yet

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With the need of the companies in becoming more competitive within the market, it arises an incessant search for selective human potential, with a high level of capacity and low rotativity, which motivation results in production raise, quality optimization and waste reduction. This scenario requires a strategy development which advantages the Human Resources Quality Management. This way, the model of the Human System Audit (HSA), developed by the Spanish researchers Ouijano and Navarro, presents itself as an important tool to diagnosis and evaluation, contemplating the environment where the organization is inserted, its strategies, its organizational design, its processes and its organizational effectiveness. In this sense, the present study has identified the existent relation between the professional satisfaction and the Organizational Culture, based in the model HSA. The research has been a quantitative-descriptive one and has had as population the technical-administrative workers from the Federal Center of Technical Education of Rio Grande do Norte (CEFET RN). The data collection has occurred during May, 2008, by means of the application of a questionnaire in the HSA model. The sample was composed by 167 subjects, distributed among the Five units of the institution. It was used the factorial analysis, with the extraction method of main components and orthogonal rotation varimax, in order to extract the dimensions of the satisfaction and of the organizational culture and the calculation of Cronbach s Alpha coefficient, to evaluate the reliability of these dimensions. The factorial analysis of the satisfaction indicators has identified four factors,, all of them showing significance: gratefulness and relationship , self-realization , stability and security and physical conditions and social benefits . The result of the factorial analysis with the indicators of the organizational culture has extracted four factors and among them, three of them have obtained significance: Personal Satisfaction Style , Competitive-Denial-Power Style and the Conventional-Dependent Style . After identifying the dimensions of the satisfaction and culture found at CEFET-RN, it has been notice the existence or not of relation among them, through the application of Pearson s coefficient. It has been verified that all of the dimensions of the Professional satisfaction are correlated with some dimension of the organizational culture, having in outstand position, with higher intensity, the relation between the culture style of Personal Satisfaction and the satisfaction factor referring to the self-realization

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The theoretical foundation of this study addresses the construct Quality of Worklife involving pro-active reading organizations in face to social developments of the working class, which is a challenge to the people s management. In this sense, as a contribution to the studies of quality of worklife (QOWL), this study addresses the quality of lifework of nurses at Walfredo Gurgel and Santa Catarina public hospitals. The goal is to make a diagnosis about the quality of lifework of these employees taking as a basis dimensions and performance indicators shown in the model by Fernandes (1996). The research is characterized by field, in a descriptive way. This survey comprised 75 nurses, with 49 by Walfredo Gurgel hospital and 26 by Santa Catarina one. The data collection was carried out through structured questionnaire. The questions were processed in the software Statistic 6.0, with factor analysis and multiple regressions, after the systematization of data. As a result, the most nurses in hospitals are dissatisfied with the quality of lifework, with the highest incidence in Santa Catarina hospital. The variable occupational health assessment was more negative in the hospital Santa Catarina one, whereas in Walfredo Gurgel, was family assistance. The variable guarantee of employment was more positive assessment in two hospitals without, though, implying in high importance on QOWL of nurses. The factor structure and decision showed greater sensitivity to explain the QOWL of nurses, joining 17 variables from 40 of the model. The factor working conditions, joining 6 variables, showed the second highest sensitivity. The compensation factor, gathering 5 variables, showed the third highest sensitivity while image and health factors showed minor importance

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Currently the organizations are passing for continuous cycles of changes due to necessity of survival in the work market. The administration of the future points a way to the organizations of today and tomorrow, the search of the competitiveness from loyalty and motivation of its staff. Of this form, the model of the Auditoria do Sistema Humano (ASH), developed for Spanish researchers and that now it is being applied in Brazil, contemplates a series of dimensions about Human Resources management quality in the companies and the organizational effectiveness, such as the environment where the company is inserted, the strategies, the organizational drawing, the psychological and psychosocial processes, e the reached results. In this direction, the present research analyzed the factors of job satisfaction and organizational commitment, making, also, a relation of causality between the same ones. The quantitative-descriptive research had as population the employees of twenty three nourishing industries of the State of Rio Grande do Norte (Brazil), registered in the Federacy of the Industries of the state. The collection of the data occurred for the months of October of 2005 and March of 2006, by means of the application of questionnaire of model ASH. The sample was composed for 197 employees, however it was observed presence of five outliers, that they had been excluded from the analysis of the data. To extract the dimensions of the satisfaction and the commitment and identification the factorial analysis was used, with extraction method of principal components, rotation Varimax and normalization Kaiser. The gotten dimensions had been evaluated with the calculation of the coefficient Alpha of Cronbach. The factorial analysis of the pointers of the organizational commitment and identification had extracted ten factors. Of these, four had gotten significance of the analyses inside: affective commitment, values commitment, continuance commitment and necessity commitment. The result of the analysis of the pointers of job satisfaction indicated four factors: extrinsic, motivations, relation with the friends and auto-accomplishment. To deal with the data the relation between job satisfaction and organizational commitment it was used technique of multiple regression. The correlation between commitment and satisfaction was satisfactory, detaching the affective commitment with bigger index of correlation, followed of the affective one

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The present study aims to investigate the constructs of Technological Readiness Index (TRI) and the Expectancy Disconfirmation Theory (EDT) as determinants of satisfaction and continuance intention use in e-learning services. Is proposed a theoretical model that seeks to measure the phenomenon suited to the needs of public organizations that offer distance learning course with the use of virtual platforms for employees. The research was conducted from a quantitative analytical approach, via online survey in a sample of 343 employees of 2 public organizations in RN who have had e-learning experience. The strategy of data analysis used multivariate analysis techniques, including structural equation modeling (SEM), operationalized by AMOS© software. The results showed that quality, quality disconfirmation, value and value disconfirmation positively impact on satisfaction, as well as disconfirmation usability, innovativeness and optimism. Likewise, satisfaction proved to be decisive for the purpose of continuance intention use. In addition, technological readiness and performance are strongly related. Based on the structural model found by the study, public organizations can implement e-learning services for employees focusing on improving learning and improving skills practiced in the organizational environment

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In the last decade the complexity of the environment in which organizations are embedded increased dramatically, having on one side the increasingly demanding consumers in regard to the quality and value of the product and the other companies with the need to reduce operating costs in order to achieve greater profitability, without this there is a downturn in growth or market share powers. In this context the necessity of effectively structuring actions relating to the line with the operational work processes so that business objectives are achieved organizational strategic planning, ensuring the competitiveness of the organization. This study aims to analyze how you have made the management of the supply chain in a grocery retailer in the light of guidelines of Supply Chain Management by using the SCOR model. For realization of this study a survey was needed, classified according to their goals, exploratory and descriptive as to its procedure, document, field and case study. Thus, the processing of data will be qualitative merit, using the thematic categorical analysis of Bardin (1977). Thus, to obtain data interviews together the operational and strategic management of a company that was named Supermarket Omega were performed. After analyzing the information obtained is perceived that there is an effort of the organization enhance its management of the supply chain. However, there is a lack of alignment between the various areas that compose it. About their work processes, we stress that the focus of the company is still very directed on sailing than profitability, although it is undergoing a transformation in its organizational culture However, records the existence of many improvement projects in developing. Thus, it can be noticed that there is some consistency between the assumptions of the SCOR model and applied within the supply chain Omega Supermarket, although a greater effort to better align with the model still needs to be studied

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Operational procedures may negatively interfere in negotiation and execution regarding universities and business companies. In some cases it may even derail business interaction. Thus, aiming to overcome this and other barriers a university-industry interaction model was structured. The model enhances the appropriation of technological solutions on behalf of enterprises, as well as aim to improve the quality of teaching and research done at the university. In order to conduct a case study, sampling considering the Federal University of Rio Grande do Norte (UFRN) was made as well as the Oil and Gas sector. For data collection questionnaires, classroom observation, document analysis, semi-structured interviews were used. The study describes the companies as well as the internal organization of UFRN in their interaction context. The diagnosis related to past interactions as well as the expectations of the companies and the university s internal subjects regarding the university-industry relationship were also studied. Thus, specific questionnaires were applied for the three types of groups: researchers, managers and business companies. These subjects pointed out that the great deal of barriers they identified were related to issues regarding the university internal management. Given these barriers, the critical factors were then identified in order to overcome this reality. Among the nine critical factors only one belongs to the macro environment, while the remaining factors are related to organizational issues present in the university context. It was possible to formulate a university-business interaction model one the researched focused on the case study results and contribution from a theoretical framework that was enabled trough literature review. The model considers all business collaboration mechanisms; it focuses on a particular strategic productive sector and provides a co-evolution vision over time, according to the sector´s development strategy. The need for institutionalizing the relationship with the companies involved is pointed out. The proposed model considers all the critical factors identified by the research; it aims long-term relationship with the company and integrates teaching, research and extension actions. The model implementation was also considered. It was seen that it must be done in three phases. The phases will be defined by the level of maturity in the relationship between the university and the companies. Thus, a framework was developed in order to assess the interaction level regarding company institutionalization. Whilst structuring the model was a concern with replication came up. It was pointed out that this model should not only serve to this specific case study situation. So the final result is a model of university-industry relationship appropriate in the first instance, for UFRN, but has applicability, in general, to any Brazilian university

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The aim of this study was to follow the daily routine of elderly individuals residing at the Vila Vicentina Júlia Freire (VVJF) nursing home in João Pessoa, Brazil, observing and analyzing as much as possible, the way in which they live in a group and how they deal, through personal experiences, with their own body image and with that of others. The results were obtained from information considered relevant, according to the perspectives of the residents themselves, contained in narratives of their history and related to their quality of life. Our interest lays in how they coped with changes in their bodies at old age and adapted to the challenges of this new phase. To obtain this information, with significant expressions, we used the Narrative Interview (NI) as a research tool in order to redeem their life experience and develop an understanding of their impressions about the life experience at the current nursing home. We selected, among the housed, ten subjects - actors - to appear as a sample of the group together. The design of our sample had a hybrid model, combining two types: random sample (probability) and an intentional sample (not probability). After recording transcripts and ensuring that all the subjects showed common interests that were relevant to the group, we chose three categories for analysis as follows: a. the elderly as seen by themselves and by others; b. religiosity as a moral factor; c. intimacy and relationships. Our choice was based on the importance of the theme as a multidisciplinary topic in the quality of life of populations. The subjects, chosen as spokespersons for the VVJF, spoke, among other things, about the way in which they viewed the world, their own body and how they experienced the environment and their fellow residents, in an attitude of reflection and criticism that confirms the lucidity of an old age conditioned to an elderly institution. The method allowed us to investigate our subjects from a multidisciplinary point of view. We suggest other studies in assorted areas of the human sciences, having as principle, man at the center of all our scientific questionings. The paradigm that the elder is, necessarily, unhappy in his sheltered has been, in this job, broken through the testimonies collected, establishing multiple perspectives of the analyzed subjects by their respective narrative records. Involving the participation of researchers with major in Administration, Communication and Law, this study filled, in this aspect, the requirements of the multidisciplinarity of the Program of Pos-Graduation in Health Science

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The aim of this thesis is to evaluate the quality of public spending on education for the municipalities of the Metropolitan Region of Natal (RMN) in 2009 by use of two theories: The Theory of Welfare (Welfare State) and the Public Choice Theory (TEP), both important to understand the relationship between education and economics. The study also uses principles of microeconomics and public sector economics to get a better idea of the role of education in economy and society. It describes the development of the educational policy in Brazil from 1988 to the Federal Constitution of 2010, following the major changes in basic education during each government. The characteristics of the RMN municipalities were illustrated with socioeconomic indicators, while educational indicators were used to characterize each municipality regarding education. The model used in this study was developed by Bertê, Brunet and Borges, the data was collected on the back of the School Census 2009 and the Brazil Exam 2009 and it was processed quantitavely in the Information System on Public Budgets in Education (SIOPE) by use of the statistical method called standardized score of the normal cumulative distribution function. The quality of public spending on education is the result of the relation between performance indicator ratio and expense ratio. For the qualitative analysis of results, the criteria of efficiency, efficacy and effectiveness were used. The study found that municipalities with higher expenses showed a worse quality of spending and failed to convert the expenditure incurred into performance, thus confirming ineffectiveness