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

A eficácia na execução do planejamento estratégico no poder judiciário do Rio Grande do Norte

This paper presents an analysis of the current strategic plan of the Judiciary of Rio Grande do Norte emphasizing the evaluation of strategic indicators verifying the effectiveness in implementation, since the implementation of the Balanced Scorecard as a tool for performance evaluation of strategic management. The research presents the strategy map and the evaluation indices of strategic performance reporting on the effectiveness. After literature review and documentary, is making the measurement of indicators that are treated from the standpoint of an exploratory and descriptive in strategic planning used by the judiciary Potiguar. The problem was evaluated qualitatively and quantitatively using statistical techniques for data analysis comparing them between Judiciaries of Brazilian States. With respect to data collection was used performance indicators extracted from the data of Justice in Numbers provided by CNJ the period from 2004 to 2011, and the information sought in the Sector Strategic Planning TJ / RN. The main results of this study are as follows: Acquisition of insight into what level is the strategic planning of the judiciary of Rio Grande do Norte and the evolution of its performance indicators comparing them with the states of RS, CE, SE and the National Judiciary

O SENTIDO DO TRABALHO PARA A GERAÇÃO Y: UM ESTUDO A PARTIR DO JOVEM EXECUTIVO

O presente trabalho tem como objetivo construir conhecimentos e saberes em relação ao perfil do jovem executivo pertencente à geração Y e identificar o que esse jovem valoriza na construção de vínculos com a organização, qual o significado do trabalho para esta geração que vive num novo cenário mundial constituído a partir da globalização e do avanço da tecnologia. Para atender a este objetivo foi utilizada uma pesquisa exploratória a partir de uma amostra indicativa e intencional sendo o objeto de interesse deste estudo, jovens executivos nascidos após 1978 que ocupam posições de liderança. Utilizaram-se dois instrumentos para coleta de dados: a entrevista em profundidade e a aplicação de uma ferramenta para reconhecimento do perfil cognitivo, denominado MEP Mapa Estratégia Profissional. Às análises dos instrumentos foram acrescidas de um referencial teórico e de estudos publicados no campo da ciência da administração, da psicologia e da sociologia. O diálogo interdisciplinar entre a teoria e os dados de campo evidenciou que esta geração expressa o comportamento de forma diferente das gerações anteriores visto terem nascido e terem sido criados num contexto de mudanças constantes e aceleradas e que o trabalho, para este grupo, é só um meio para alcançar seus objetivos pessoais e não o fim. Demonstram comprometimento com as organizações desde que reconheçam nesta a presença de valores como justiça e lealdade praticados por uma liderança legitimada, que tem em sua pauta, a orientação e o acompanhamento destes jovens.(AU)

O SENTIDO DO TRABALHO PARA A GERAÇÃO Y: UM ESTUDO A PARTIR DO JOVEM EXECUTIVO

O presente trabalho tem como objetivo construir conhecimentos e saberes em relação ao perfil do jovem executivo pertencente à geração Y e identificar o que esse jovem valoriza na construção de vínculos com a organização, qual o significado do trabalho para esta geração que vive num novo cenário mundial constituído a partir da globalização e do avanço da tecnologia. Para atender a este objetivo foi utilizada uma pesquisa exploratória a partir de uma amostra indicativa e intencional sendo o objeto de interesse deste estudo, jovens executivos nascidos após 1978 que ocupam posições de liderança. Utilizaram-se dois instrumentos para coleta de dados: a entrevista em profundidade e a aplicação de uma ferramenta para reconhecimento do perfil cognitivo, denominado MEP Mapa Estratégia Profissional. Às análises dos instrumentos foram acrescidas de um referencial teórico e de estudos publicados no campo da ciência da administração, da psicologia e da sociologia. O diálogo interdisciplinar entre a teoria e os dados de campo evidenciou que esta geração expressa o comportamento de forma diferente das gerações anteriores visto terem nascido e terem sido criados num contexto de mudanças constantes e aceleradas e que o trabalho, para este grupo, é só um meio para alcançar seus objetivos pessoais e não o fim. Demonstram comprometimento com as organizações desde que reconheçam nesta a presença de valores como justiça e lealdade praticados por uma liderança legitimada, que tem em sua pauta, a orientação e o acompanhamento destes jovens.(AU)

O SENTIDO DO TRABALHO PARA A GERAÇÃO Y: UM ESTUDO A PARTIR DO JOVEM EXECUTIVO

O presente trabalho tem como objetivo construir conhecimentos e saberes em relação ao perfil do jovem executivo pertencente à geração Y e identificar o que esse jovem valoriza na construção de vínculos com a organização, qual o significado do trabalho para esta geração que vive num novo cenário mundial constituído a partir da globalização e do avanço da tecnologia. Para atender a este objetivo foi utilizada uma pesquisa exploratória a partir de uma amostra indicativa e intencional sendo o objeto de interesse deste estudo, jovens executivos nascidos após 1978 que ocupam posições de liderança. Utilizaram-se dois instrumentos para coleta de dados: a entrevista em profundidade e a aplicação de uma ferramenta para reconhecimento do perfil cognitivo, denominado MEP Mapa Estratégia Profissional. Às análises dos instrumentos foram acrescidas de um referencial teórico e de estudos publicados no campo da ciência da administração, da psicologia e da sociologia. O diálogo interdisciplinar entre a teoria e os dados de campo evidenciou que esta geração expressa o comportamento de forma diferente das gerações anteriores visto terem nascido e terem sido criados num contexto de mudanças constantes e aceleradas e que o trabalho, para este grupo, é só um meio para alcançar seus objetivos pessoais e não o fim. Demonstram comprometimento com as organizações desde que reconheçam nesta a presença de valores como justiça e lealdade praticados por uma liderança legitimada, que tem em sua pauta, a orientação e o acompanhamento destes jovens.(AU)

Herramientas de planificación estratégica (I): Mapa estratégico (concepto)

Contiene aspectos introductorios acerca del concepto y utilidad del mapa estratégico (herramienta de planificación estratégica)

Herramientas de planificación estratégica (II): Mapa estratégico (marco estratégico))

Marca las líneas básicas para la definición del marco estratégico de una organización, considerando una serie de variables y realizando un diagnóstico para analizar la situación en la que se encuentra. Todo ello ayuda a la organización a fijar los objetivos estratégicos, base para la construcción de su mapa estratégico

Herramientas de planificación estratégica (III): Mapa estratégico (componentes y construcción)

Contiene los componentes básicos para la construcción de un mapa estratégico (objetivos estratégicos, perspectivas y relaciones causa-efecto)

An integrated molecular map of yellow passion fruit based on simultaneous maximum-likelihood estimation of linkage and linkage phases

The development of genetic maps for auto-incompatible species, such as the yellow passion fruit (Passiflora edulis Sims f.flavicarpa Deg.) is restricted due to the unfeasibility of obtaining traditional mapping populations based on inbred lines. For this reason, yellow passion fruit linkage maps were generally constructed using a strategy known as two-way pseudo-testeross, based on monoparental dominant markers segregating in a 1:1 fashion. Due to the lack of information from these markers in one of the parents, two individual (parental) maps were obtained. However, integration of these maps is essential, and biparental markers can be used for such an operation. The objective of our study was to construct an integrated molecular map for a full-sib population of yellow passion fruit combining different loci configuration generated from amplified fragment length polymorphisms (AFLPs) and microsatellite markers and using a novel approach based on simultaneous maximum-likelihood estimation of linkage and linkage phases, specially designed for outcrossing species. Of the total number of loci, approximate to 76%, 21%, 0.7%, and 2.3% did segregate in 1:1, 3:1, 1:2:1, and 1:1:1:1 ratios, respectively. Ten linkage groups (LGs) were established with a logarithm of the odds (LOD) score >= 5.0 assuming a recombination fraction : <= 0.35. On average, 24 markers were assigned per LG, representing a total map length of 1687 cM, with a marker density of 6.9 cM. No markers were placed as accessories on the map as was done with previously constructed individual maps.

Spatial data mining for enhanced soil map modelling

The principle of using induction rules based on spatial environmental data to model a soil map has previously been demonstrated Whilst the general pattern of classes of large spatial extent and those with close association with geology were delineated small classes and the detailed spatial pattern of the map were less well rendered Here we examine several strategies to improve the quality of the soil map models generated by rule induction Terrain attributes that are better suited to landscape description at a resolution of 250 m are introduced as predictors of soil type A map sampling strategy is developed Classification error is reduced by using boosting rather than cross validation to improve the model Further the benefit of incorporating the local spatial context for each environmental variable into the rule induction is examined The best model was achieved by sampling in proportion to the spatial extent of the mapped classes boosting the decision trees and using spatial contextual information extracted from the environmental variables.

A strategy to fill gaps in soil survey over large spatial extents: an example from the Murray-Darling basin of Australia

We re-mapped the soils of the Murray-Darling Basin (MDB) in 1995-1998 with a minimum of new fieldwork, making the most out of existing data. We collated existing digital soil maps and used inductive spatial modelling to predict soil types from those maps combined with environmental predictor variables. Lithology, Landsat Multi Spectral Scanner (Landsat MSS), the 9-s digital elevation model (DEM) of Australia and derived terrain attributes, all gridded to 250-m pixels, were the predictor variables. Because the basin-wide datasets were very large data mining software was used for modelling. Rule induction by data mining was also used to define the spatial domain of extrapolation for the extension of soil-landscape models from existing soil maps. Procedures to estimate the uncertainty associated with the predictions and quality of information for the new soil-landforms map of the MDB are described. (C) 2002 Elsevier Science B.V. All rights reserved.

A hedging point strategy - balancing effluent quality, economy and robustness in the control of wastewater treatment plants

An operational space map is an efficient tool to compare a large number of operational strategies to find an optimal choice of setpoints based on a multicriterion. Typically, such a multicriterion includes a weighted sum of cost of operation and effluent quality. Due to the relative high cost of aeration such a definition of optimality result in a relatively high fraction of the effluent total nitrogen in the form of ammonium. Such a strategy may however introduce a risk into operation because a low degree of ammonium removal leads to a low amount of nitrifiers. This in turn leads to a reduced ability to reject event disturbances, such as large variations in the ammonium load, drop in temperature, the presence of toxic/inhibitory compounds in the influent etc. Hedging is a risk minimisation tool, with the aim to "reduce one's risk of loss on a bet or speculation by compensating transactions on the other side" (The Concise Oxford Dictionary (1995)). In wastewater treatment plant operation hedging can be applied by choosing a higher level of ammonium removal to increase the amount of nitrifiers. This is a sensible way to introduce disturbance rejection ability into the multi criterion. In practice, this is done by deciding upon an internal effluent ammonium criterion. In some countries such as Germany, a separate criterion already applies to the level of ammonium in the effluent. However, in most countries the effluent criterion applies to total nitrogen only. In these cases, an internal effluent ammonium criterion should be selected in order to secure proper disturbance rejection ability.

The paternity of the price-quality 'value map'

In the literature on firm strategy and product differentiation, consumer price-quality trade-offs are sometimes represented using consumer 'value maps'. These involve the geometric representation of indifferent price and quality combinations as points along curves that are concave to the 'quality' axis. In this paper, it is shown that the value map for price-quality tradeoffs may be derived from a Hicksian compensated demand curve for product quality. The paper provides the theoretical link between analytical methods employed in the existing literature on firm strategy and competitive advantage with the broader body of economic analysis.

A genetic map of macadamia based on randomly amplified DNA fingerprinting (RAF) markers

The first genetic linkage map of macadamia (Macadamia integrifolia and M. tetraphylla) is presented. The map is based on 56 F-1 progeny of cultivars 'Keauhou' and 'A16'. Eighty-four percent of the 382 markers analysed segregated as Mendelian loci. The two-way pseudo-testcross mapping strategy allowed construction of separate parental cultivar maps. Ninety bridging loci enabled merging of these maps to produce a detailed genetic map of macadamia, 1100 cM in length and spanning 70-80% of the genome. The combined map comprised 24 linkage groups with 265 framework markers: 259 markers from randomly amplified DNA fingerprinting (RAF), five random amplified polymorphic DNA (RAPD), and one sequence-tagged microsatellite site (STMS). The RAF marker system unexpectedly revealed 16 codominant markers, one of them a putative microsatellite locus and exhibiting four distinct alleles in the cross. This molecular study is the most comprehensive examination to date of genetic loci of macadamia, and is a major step towards developing marker-assisted selection for this crop.