Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Avaliação do impacto do plano de expansão da rede federal na qualidade dos institutos federais de educação segundo indicadores de desempenho

The Expansion Plan of the Federal Network of Vocational Education foresees the construction of 860 new units of instruction until 2020, representing a strong growth against the 140 existing units prior to its disclosure by Federal Government of Brazil, in 2005. The Federal Institutes of Education, Science and Technology have been performing the expansion while experiencing the shortcomings and challenges of units still in development, created in previous phases of the Plan. The quality of the services of these institutions has been evaluated by the control bodies, which require the submission of performance indicators in annual management reports of institutions under their jurisdiction. In this context of expansion process, particularly, is desirable to identify possible changes in quality standards. Thus, this research was motivated by the following problem: there was difference in the performance of the Federal Institutes of Education, Science and Technology after the inauguration of the first units of phase II of the Expansion Plan of the Federal Network of Vocational Education? This is an exploratory-descriptive, ex-post-facto, quantitative approach research, which aims to contribute to the knowledge of the impact of the expansion of the Federal Network. The data were collected from 12 indicators presented in management reports of 38 Federal Institutes through years 2007 to 2011 to evaluate the performances using descriptive statistical techniques. The indicators were analyzed in both consolidated and open manners by the following perspectives: country region, growth of instruction units and institutions origin. Was also performed a multivariate analysis of clusters in order to identify excellence groups of Institutes. The results showed differences in the expansion plan s development among Brazilian regions, both in terms of infrastructure and academic indicators, with better results in the Midwest and South, and that there are differentiated profiles of institutes as its origin, where the best quality indicators occur in those originated by integration of different educational institutions. Still, were identified two excellence groups, with emphasis on academic management, human resources and expansion

Avaliação da eficiência dos investimentos do programa Inova-RN em micro e pequenas empresas Uma integração da análise envoltória de dados e índice Malmquist

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Avaliação de equações de predição de exigências energéticas na alimentação de frangas de postura

O objetivo do presente estudo foi testar a validade de equações de predição de exigências energéticas para frangas de postura, as quais foram determinadas em estudos anteriores realizados na Faculdade de Ciências Agrárias e Veterinárias da UNESP- Jaboticabal. O delineamento experimental utilizado foi o inteiramente casualizado com três tratamentos e seis repetições compostas por 18 aves no período de 3 a 8 semanas, 15 aves de 9 a 12 semanas e 12 aves de 13 a 18 semanas de idade. Os tratamentos consistiram em comparar três diferentes formas de se alimentar as aves: alimentação à vontade, alimentação de acordo com as recomendações para a linhagem e alimentação de acordo com as equações de predição das exigências de energia metabolizável (EM). Os tratamentos foram avaliados por intermédio do desempenho das aves durante o período de crescimento e na fase de produção. No período de 3 a 8 semanas de idade, as aves alimentadas de acordo com as equações de predição de em apresentaram menor consumo de ração e de energia, o que determinou menor peso corporal e uniformidade insatisfatória. em função dos resultados da fase de 3 a 8 semanas de idade, foi adotada uma correção na equação de predição das exigências de em para as fases seguintes, acrescentando-se uma porcentagem de 37% sobre as exigências de em para mantença, valor relativo às atividades das aves. Às 18 semanas de idade, a ingestão de em foi maior para o tratamento à vontade, sendo que as aves de todos os tratamentos apresentaram peso corporal superior ao proposto pelo manual e boa uniformidade. O experimento teve continuidade durante a fase de produção, sendo que os tratamentos aplicados na fase de crescimento não afetaram o desempenho produtivo das aves.

Sistemas de automação e supervisão do laboratório de avaliação dos processos de medição de vazão e BSW

During a petroleum well production process, It is common the slmultaneous oil and water production, in proportion that can vary from 0% up to values close to 100% of water. Moreover, the production flows can vary a lot, depending on the charaeteristies of eaeh reservoir. Thus being, the meters used in field for the flow and BSW (water in the oil) measurement must work well in wide bands of operation. For the evaluation of the operation of these meters, in the different operation conditions, a Laboratory will be built in UFRN, that has for objective to evaluate in an automatic way the processes of flow and BSW petroleum measurement, considering different operation conditions. The good acting of these meters is fundamental for the accuracy of the measures of the volumes of production liquid and rude of petroleum. For the measurement of this production, the petroleum companies use meters that should indicate the values with tha largast possible accuracy and to respect a series of conditions and minimum requirements, estabelished by the united Entrance ANP/INMETRO 19106/2000. The laboratory of Evafuation of the Processes of Measurement of Flow and BSW to be built will possess an oil tank basically, a tank of water, besides a mixer, a tank auditor, a tank for separation and a tank of residues for discard of fluids, fundamental for the evaluation of the flow metars and BSW. The whole process will be automated through the use of a Programmable Logicat Controller (CLP) and of a supervisory system.This laboratory besides allowing the evaluation of flow meters and BSW used by petroleum companies, it will make possible the development of researches related to the automation. Besides, it will be a collaborating element to the development of the Computer Engineering and Automation Department, that it will propitiate the evolution of the faculty and discente, qualifying them for a job market in continuous growth. The present work describes the project of automation of the laboratory that will be built at of UFRN. The system will be automated using a Programmable Logical Controller and a supervisory system. The programming of PLC and the screens of the supervisory system were developed in this work

Avaliação de variáveis fisiológicas em porta-enxertos de videira cultivados em solução nutritiva com a adição de alumínio

Realizou-se este experimento com o objetivo de avaliar a resposta dos porta-enxertos de videira IAC 313 Tropical e IAC 572 Jales a diferentes níveis de alumínio em solução nutritiva. A condução do experimento foi realizada em condições de casa-de-vegetação do Departamento de Produção Vegetal/Área de Horticultura, da Faculdade de Ciências Agronômicas - UNESP/Botucatu. Utilizaram-se cinco níveis de alumínio, a saber: 0, 10, 20, 30 e 40 mg L-1. Após a aplicação dos tratamentos, realizaram-se coletas a cada 15 dias para obtenção das variáveis fisiológicas. O delineamento experimental adotado foi o de parcelas subdivididas, inteiramente casualizado e com 3 repetições. Avaliaram-se as variáveis: taxa de crescimento absoluto e relativo, razão de massa foliar e relação parte aérea/raízes. Concluiu-se que o porta-enxerto IAC 572 Jales, quando submetido ao nível de 10mg Al L-1 na solução, apresentou maior taxa de crescimento absoluto e relativo, e maior redistribuição de massa seca das folhas para o restante da planta, ao passo que o porta-enxerto IAC 313 Tropical, quando submetido a esse nível de alumínio, apresentou um decréscimo acentuado nessas variáveis.

Avaliação de genótipos de bananeira em Botucatu-SP

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Avaliação de quitosana, aplicada em pós-colheita, na proteção de uva 'Itália' contra Botrytis cinerea

Perdas significativas ocorrem durante o armazenamento e a comercialização de uvas de mesa devido, principalmente, à ocorrência do mofo cinzento (Botrytis cinerea Pers.:Fr.) e, para o controle de patógenos emprega-se, geralmente, o dióxido de enxofre (SO2). Diante da restrição crescente ao uso de produtos químicos em pós-colheita, tem ocorrido considerável interesse em métodos alternativos de controle. Este trabalho teve como principal objetivo avaliar os efeitos da quitosana, na proteção pós-colheita de uva 'Itália' contra B. cinerea. In vivo, avaliou-se o efeito direto e indireto da quitosana pelo tratamento dos cachos de uva, antes e após a inoculação com o patógeno. Utilizou-se quitosana nas concentrações de 0,00; 0,25; 0,50; 1,00; 1,50 e 2,00 % (v/v). Para inoculação, em 10 bagas de cada cacho de uva foram feitos ferimentos de ±2 mm de profundidade, procedendo-se em seguida, a aspersão da suspensão de conídios (±10(5) conídios.mL-1) de B. cinerea. Após os tratamentos, os cachos foram mantidos a 25±1 °C / 80-90 % UR e avaliados diariamente quanto à incidência e severidade da podridão. Avaliações in vitro do efeito do produto sobre o patógeno também foram realizadas analisando-se o crescimento micelial e a germinação dos conídios de B. cinerea. A solução de quitosana, nas concentrações de 1,5 e 2,0 % (v/v), quando empregada após a inoculação com B cinerea, reduziu significativamente o índice de doença no entanto, quando os cachos foram tratados antes da inoculação, não houve efeito significativo do tratamento sobre o desenvolvimento da doença. Nos ensaios in vitro, a solução de quitosana, nas maiores concentrações, suprimiu o crescimento micelial do patógeno e retardou a germinação dos conídios.

Avaliação do incremento em volume de madeira de Quassia amara L.- Simaroubaceae, em cultivo agroecológico no trópico úmido da Costa Rica

Quassia amara é arbusto de 3 a 6 metros de altura, tendo sido retirado indiscriminadamente das florestas para extrair do caule as quassinas usadas na indústria farmacêutica e como inseticida em agricultura orgânica. Não se tem muita informação técnica acerca do crescimento desta espécie para subsidiar estratégias de manejo sustentado. Este trabalho tem como objetivo avaliar o crescimento de Q. amara L. em cultivo agroecológico na Costa Rica. O trabalho consistiu em realizar avaliações do desenvolvimento de indivíduos de Q. amara em parcelas permanentes de medições, instaladas em meio às plantações desta espécie em consórcio com essências arbóreas. Foram efetuadas medições de diâmetro do caule a 10 cm do solo e altura total. Foi observado que em função das taxas de crescimento vegetal e incrementos médio e corrente anuais (IMA e ICA), mesmo após cinco anos de plantio, a madeira de Quassia amara para extração de quassinas não está pronta para colheita.

Avaliação mecânica e microestrutural de compósitos de poliéster com adição de cargas minerais e resíduos industriais

With the current growth in consumption of industrialized products and the resulting increase in garbage production, their adequate disposal has become one of the greatest challenges of modern society. The use of industrial solid residues as fillers in composite materials is an idea that emerges aiming at investigating alternatives for reusing these residues, and, at the same time, developing materials with superior properties. In this work, the influence of the addition of sand, diatomite, and industrial residues of polyester and EVA (ethylene vinyl acetate), on the mechanical properties of polymer matrix composites, was studied. The main objective was to evaluate the mechanical properties of the materials with the addition of recycled residue fillers, and compare to those of the pure polyester resin. Composite specimens were fabricated and tested for the evaluation of the flexural properties and Charpy impact resistance. After the mechanical tests, the fracture surface of the specimens was analyzed by scanning electron microscopy (SEM). The results indicate that some of the composites with fillers presented greater Young s modulus than the pure resin; in particular composites made with sand and diatomite, where the increase in modulus was about 168 %. The composites with polyester and EVA presented Young s modulus lower than the resin. Both strength and maximum strain were reduced when fillers were added. The impact resistance was reduced in all composites with fillers when compared to the pure resin, with the exception of the composites with EVA, where an increase of about 6 % was observed. Based on the mechanical tests, microscopy analyses and the compatibility of fillers with the polyester resin, the use of industrial solid residues in composites may be viable, considering that for each type of filler there will be a specific application

Avaliação da seletividade da mistura de oxyfluorfen e ametryne, aplicada em pré ou pós-emergência, a dez variedades de cana-deaçúcar (cana-planta)

O objetivo deste trabalho foi o de avaliar a seletividade da mistura de oxyfluorfen e ametryne, a dez cultivares de cana-de-açúcar. Utilizou-se as doses de 0,48 e 1,5 kg de i.a. / ha (2,0 e 3,0 l de p.c./ha), respectivamente. As cultivares utilizadas foram: RB 83-5089, RB 80-6043, RB 78-5148, RB 82-5336, RB 83-5486, RB 72-454, SP 79- 1011, SP 70-1143, SP 71-1406 e SP 80-1842. Os herbicidas, em mistura de tanque, foram aplicados em pré ou pós-emergência (5 e 29 dias após o plantio, respectivamente). As testemunhas de cada variedade foram capinadas manualmente. O plantio foi feito nos dias 24 e 25 /03/94. Nas parcelas com aplicação em préemergência verificou-se sintomas de intoxicação (avermelhamento e necrose) em 4,72% (RB 83-5089) a 14,58% (RB 82-5336) da área foliar da cultura; em pós-emergência os sintomas alcançaram entre 20,16% (SP 71-1406) e 45,44% (80-1842) da área foliar da cana. Com o crescimento da planta (a partir da oitava folha definitiva), as novas folhas emitidas não apresentaram sintomas de intoxicação. Não foram verificados efeitos dos herbicidas sobre o crescimento (emissão de folhas e altura das plantas), perfilhamento, produtividade e características tecnológicas dos colmos obtidos.

Avaliação preliminar da viabilidade de produção in vitro de um isolado brasileiro de baculovírus Spodoptera frugiperda MNPV

In vivo production of viral biopesticides is the major source of viral insecticides currently in the marketplace. However, this system presents limitations during production scale-up. For the Spodoptera frugiperda nucleopolyhedrovirus (SfMNPV), the insect used for replication has cannibalistic characteristics, thus production is even more difficult. Insect cells are commonly used for in vitro baculovirus production. Most of these cell lines are derived from Lepidoptera species. The Sf21 cell line is derived from Spodoptera frugiperda caterpillar ovarian tissue, and its clonal isolate Sf9 has been used for biopesticide production due to its ease of growth in suspension cultures. In this work, the in vitro production capabilities of a Brazilian SfMNPV isolate obtained from cornfields was evaluated. Comparison of polyhedra production was carried out using both Sf21 and Sf9 cells, based on volumetric and specific yields. Both cell lines were cultivated in Hyclone medium supplemented with different fetal bovine serum concentrations (2,5 and 5%). The best results were obtained using Sf9 cells supplemented with 5% serum. These results were further confirmed quantitively through kinetic parameter estimation for both cells lines and different serum concentrations. After seven successive passages, this system still presented high specific polyhedra production

Avaliação da temperatura de cristalização da parafina em sistemas: parafina, solvente e tensoativo

The formation of paraffin deposits is common in the petroleum industry during production, transport and treatment stages. It happens due to modifications in the thermodynamic variables that alter the solubility of alkanes fractions present in petroleum. The deposition of paraffin can provoke significant and growing petroleum losses, arriving to block the flow, hindering to the production. This process is associated with the phases equilibrium L-S and the stages and nucleation, growth and agglomeration the crystals. That process is function of petroleum intrinsic characteristics and temperature and pressure variations, during production. Several preventive and corrective methods are used to control the paraffin crystallization, such as: use of chemical inhibitors, hot solvents injection, use of termochemistry reactions, and mechanical removal. But for offshore exploration this expensive problem needs more investigation. Many studies have been carried through Wax Appearance Temperature (WAT) of paraffin; therefore the formed crystals are responsible for the modification of the reologics properties of the oil, causing a lot off operational problems. From the determination of the WAT of a system it is possible to affirm if oil presents or not trend to the formation of organic deposits, making possible to foresee and to prevent problems of wax crystallization. The solvent n-paraffin has been widely used as fluid of perforation, raising the production costs when it is used in the removal paraffin deposits, needing an operational substitute. This study aims to determine the WAT of paraffin and the interference off additives in its reduction, being developed system paraffin/solvent/surfactant that propitiates the wax solubilization. Crystallization temperatures in varied paraffin concentrations and different solvents were established in the first stage of the experiments. In the second stage, using the methodology of variation of the photoelectric signal had been determined the temperature of crystallization of the systems and evaluated the interferences of additives to reduction of the WAT. The experimental results are expressed in function of the variations of the photoelectric signals during controlled cooling, innovating and validating this new methodology to determine WAT, relatively simple with relation the other applied that involve specific equipments and of high cost. Through the curves you differentiate of the results had been also identified to the critical stages of growth and agglomeration of the crystals that represent to the saturation of the system, indicating difficulties of flow due to the increase of the density

Avaliação, identificação e atividade enzimática de bactérias psicotróficas presentes no leite cru refrigerado

Extended storage of refrigerated milk can lead to reduced quality of raw and processed milk, which is a consequence of the growth and metabolic activities of psychrotrophic bacteria, able to grow under 7oC or lower temperatures. Although most of these microorganisms are destroyed by heat treatment, some have the potential to produce termoresistant proteolytic and lipolytic enzymes that can survive even UHT processing and reduce the processed products quality. Recently, the IN 51 determineds that milk should be refrigerated and stored at the farm what increased the importance of this group of microorganisms. In this work, psychrotrophic bacteria were isolated from 20 communitarian bulk tanks and 23 individual bulk tanks from dairy farms located at Zona da Mata region of Minas Gerais State and from southeastern Rio de Janeiro. Selected milk dilutions were plated on standard agar and after incubation for 10 days at 7oC, five colonies were isolated, firstly using nutrient agar and after using McConkey agar for 24 hours at 21oC. The isolates were identified by morphology, Gram stain method, catalase production, fermentative/oxidative metabolism and by API 20E, API 20NE, API Staph, API Coryne or API 50 CH (BioMerieux). In order to ensure reproductibility, API was repeated for 50% of the isolates. Species identification was considered when APILAB indexes reached 75% or higher. 309 strains were isolated, 250 Gram negative and 59 Gram positive. 250 Gram negative isolates were identified as: Acinetobacter spp. (39), Aeromonas spp. (07), A. Hydrophila (16), A. sobria (1), A. caviae (1), Alcaligenes feacalis (1), Burkholderia cepacia (12), Chryseomonas luteola (3), Enterobacter sp. (1), Ewingella americana(6), Hafnia alvei (7), Klebsiella sp. (1), Klebsiella oxytoca (10), Yersinia spp. (2), Methylobacterium mesophilicum (1), Moraxella spp. (4), Pantoea spp. (16), Pasteurella sp. (1), Pseudomonas spp. (10), P. fluorescens (94), P. putida (3), Serratia spp. (3), Sphigomonas paucomobilis (1). Five isolates kept unidentified. Pseudomonas was the predominant bacteria found (43%) and P. fluorescens the predominant species (37.6%), in accordance with previous reports. Qualitative analysis of proteolytic and lipolytic activity was based on halo formation using caseinate agar and tributirina agar during 72 hours at 21oC and during 10 days at 4°C, 10oC and 7°C. Among 250 Gram negative bacteria found, 104 were identified as Pseudomonas spp. and 60,57% of this group showed proteolytic and lipolytic acitivities over all four studied temperatures. 20% of Acinetobacter, Aeromonas, Alcaligenes, Burkholderia, Chryseomonas, Methylobacterium, Moraxella presented only lipolytic activity. Some isolates presented enzymatic activity in one or more studied temperatures. Among Gram positive bacteria, 30.51% were proteolytic and lipolytic at 10oC, 8.47% were proteolytic at 7oC, 10oC, and 21oC, 8.47% were proteolytic at all studied temperatures (4oC, 7oC, 10oC and 21oC) and 3.38% were proteolytic only at 21oC. At 4oC, only one isolate showed proteolytic activity and six isolates were lipolytic. In relation to Gram negative microorganisms, 4% were proteolytic and lipolytic at 7oC, 10oC and 21oC, 10% were proteolytic at 10oC and 4.4% were lipolytic at 4oC, 7oC, 10oC and 21oC, while 6.4% of all isolates were proteolytic and lipolytic at 10oC and 21oC as well as lipolytic at 4oC and 7oC. These findings are in accordance with previous researches that pointed out Pseudomonas as the predominant psycrotrophic flora in stored refrigerated raw milk