Educação em direito na formação para cidadania : um estudo exploratório de concepções de estudantes do terceiro ano do ensino médio sobre direitos e obrigações essenciais ao exercício da vida civil

O presente trabalho teve como objetivo principal investigar concepções que estudantes do terceiro ano do ensino médio possuem sobre direitos e obrigações essenciais ao exercício da cidadania. Para tanto, foi elaborado um questionário composto de 20 questões fechadas e 9 questões abertas na forma de estudo de caso abordando alguns direitos e obrigações essenciais ao exercício pleno da vida civil. O instrumento foi submetido a 136 estudantes, entre 16 e 18 anos, de ambos os sexos, regularmente matriculados no terceiro ano de três escolas públicas de Ensino Médio. Os resultados apontam que, de modo geral, as concepções dos estudantes sobre legislação estão mais próximas das disposições legislativas naqueles direitos que permeiam sua realidade prática e, vai se distanciando à medida que os direitos propostos estavam distantes de sua realidade, de modo que, aparentemente, o conhecimento que os mesmos possuem acerca dos direitos repousam mais no senso comum que no aprendizado escolar. As conclusões apontam a necessidade de estratégias pedagógicas para inserção de noções de Direito para os estudantes do Ensino Médio, principalmente transversalmente aos conteúdos concernentes às disciplinas da área das Ciências Humanas. Com base nessas conclusões, foi elaborada uma proposta com sugestões de diretrizes para implementação da Educação em Direito no contexto das disciplinas de História, Geografia, Sociologia e Filosofia, à partir de um entrelaçamento entre os conteúdos presentes no Currículo Básico da Escola Estadual do Espírito Santo e dispositivos legislativos que pudessem dialogar com as temáticas, em busca de estabelecer uma proposta mínima que pudesse, sem prejuízo do desenvolvimento dos conteúdos, servir como instrumento para promoção da Educação em Direito, contribuindo, assim, na formação para a Cidadania.

Fatores relacionados à cronologia de erupção da dentição decídua

O objetivo deste estudo foi estimar a cronologia e sequência de erupção da dentição decídua e seus fatores relacionados em amostra de crianças de duas regiões do município de Vitória, ES. Os dados utilizados no estudo são provenientes de um estudo longitudinal realizado entre 2003 e 2006 com 86 recém-nascidos que foram acompanhados até a idade de 36 meses de vida, cuja coleta de dados foi obtida por meio da aplicação de um formulário as mães e da realização de um exame clínico nas crianças. Um total de 67 crianças permaneceram até o final do estudo. Calculou-se a idade média de erupção dos dentes decíduos de cada criança e foram aplicados o teste de kappa, McNemar e kappa ajustado pela prevalência. Em seguida realizou-se a Análise de Sobrevivência. Os resultados mostraram que a média de erupção dos dentes decíduos variou de oito a 29 meses de vida no arco inferior, e de 11 a 30 meses no arco superior e que os maiores níveis de concordância foram para os tempos de erupção dos incisivos e caninos decíduos (71/81, kappa = 0,82; IC95% = 0,72-0,93; 53/63, kappa = 0,76; IC95% = 0,62-0,88) do que para os molares decíduos. Dos fatores relacionados a cronologia de erupção da dentição decídua, foi identificado na Regressão de Cox que os hábitos alimentares infantis podem influenciar, acelerando e retardando esse processo eruptivo. Recomenda-se o conhecimento do perfil de erupção decídua de cada população para que tais evidências sirvam de base para a implementação de medidas de prevenção e controle da saúde dessa população e auxilie na elaboração de estratégias, com ações de proteção e promoção da saúde. As ações tem como finalidade a prevenção de possíveis alterações bucais e gerais durante o crescimento e desenvolvimento infantil e melhoria da qualidade de vida dessa população.

Climate paradox of the G-8: legal obligations, policy declarations and implementation gap

This article analyzes the climate policy performance of the G-8 from 1992 to 2012 based on their legal commitments (Annex-1 and Annex-B countries) under the UNFCCC (1992) and the Kyoto Protocol (1997) and their policy declarations on their GHG reduction goals until 2050. A climate paradox has emerged due to a growing implementation gap in Canada, USA and Japan, while Russia, Germany, UK, France and Italy fulfilled their GHG reduction obligation.

Information and Technology Implementation Issues in AAL Solutions

With the population ageing effect, the technological developments, and pressure to reduce the cost with healthcare, are reunited the conditions for the development of Ambient Assisted Living (AAL) solutions. This work is a revision of the current state of the art. Its aim is the characterization of the AAL solutions, within the AAL4ALL scope. Therefore, it is presented features, scenarios and projects, referring the limitations and the opportunities for the future developments of prototypes using high level information and technology in AAL environments. Moreover, it is presented guidelines of operation, exposing the conceptual approach, and the discussion and conclusion, which present recommendations and current AAL4ALL project positions in terms of concepts and technologies.

The ICT use in the implementation of Directive 2011/24/EU

This article has as main objective to evaluate the role of information and communication technologies (ICTs), in particular the eHealth (electronic health), in the implementation of the directive 2011/24/EU, of the European Parliament and of the Council of March 9th, on the exercise of patients' rights in cross-border healthcare within Member States of European Union. Being currently underway the deadline for transposition of the Directive, it is important to analyze the probable results for national health systems. Innovatively, the Directive specifically proposes the implementation of a European network of eHealth in the provision of cross-border healthcare. Within ICT, we focus on telemedicine as a key tool for the implementation, on a context of public budgets constrains. In this context, it is assumed that the EU will support and promote cooperation and the exchange of scientific information between member states within the framework of a voluntary network composed by the national authorities responsible for health (or eHealth). We apply the S.W.O.T. (strengths and weaknesses, opportunities and threats) analysis to forecast the main points that should be focused on deeper research. We discuss the technological, economic and social aspects of the use of ICT on the implementation of the directive. It is thus important to evaluate the context of ICT by S.W.O.T. tool to define strategies to sensitize policy-makers, health managers, and citizens, in order to be able to turn threats into opportunities and mitigating the weaknesses in the implementation of the Directive and to promote a better healthcare access for citizens, ensuring safe, effective healthcare and with different quality.

The Knowledge and Use of the Balanced Scorecard in Portugal: Empirical Evidence of the 250 Largest Companies

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.

Historical and conceptual landscape of the character

This paper was developed with the intention of broadly demonstrating the complexity of the area known recently as character development, as a creative process methods and implementation. It searches the understanding of the character itself, its place in the narrative and its reception by the reader or target audience. It is a multidisciplinary tool that faces a multitude of challenges from an increasingly demanding public and with specific goals in mind, and yet it also gives us valuable insight over how we interact with one another and the world around us, teaching us how to transfer such knowledge into fiction promoting empathic bonds between the reader and the characters. The human tendency to create is limitless and as old as mankind itself, we create, recreate and reinterpret and then populate such tales with believable characters from who we learn, and experience events and tales that shape our very lives.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.

Determinant factors of the implementation of the balanced scorecard in Portugal: empirical evidence in public and private organizations

In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC)in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

Integration of Standardized Management Systems: A Dilemma?

Abstract: The growing proliferation of management systems standards (MSSs), and their individualized implementation, is a real problem faced by organizations. On the other hand, MSSs are aimed at improving efficiency and effectiveness of organizational responses in order to satisfy the requirements, needs and expectations of the stakeholders. Each organization has its own identity and this is an issue that cannot be neglected; hence, two possible approaches can be attended. First, continue with the implementation of individualized management systems (MSs); or, integrate the several MSSs versus related MSs into an integrated management system (IMS). Therefore, in this context, organizations are faced with a dilemma, as a result of the increasing proliferation and diversity of MSSs. This paper takes into account the knowledge gained through a case study conducted in the context of a Portuguese company and unveils some of the advantages and disadvantages of integration. A methodology is also proposed and presented to support organizations in developing and structuring the integration process of their individualized MSs, and consequently minimize problems that are generators of inefficiencies, value destruction and loss of competitiveness. The obtained results provide relevant information that can support Top Management decision in solving that dilemma and consequently promote a successful integration, including a better control of business risks associated to MSSs requirements and enhancing sustainable performance, considering the context in which organizations operate.

O IMPACTO FINANCEIRO DAS AUDITORIAS DA QUALIDADE NAS EMPRESAS PORTUGUESAS

This paper discusses the main theme the financial implications that Portuguese companies with the implementation and subsequent certification of the Quality System and respective Quality Audits. The literature review shows that companies do not publish financial results on the subject in question, making it necessary to acquire information through a questionnaire. About 126 questionnaires were sent. Our sample is however 32 validados.Pode to complete questionnaires that the top 5 overall benefits or indirect financial benefits for Portuguese companies were, respectively: improving internal organization; improving the company's image; increasing customer satisfaction; continuous improvement in customer service; improving competitive position. In terms of direct financial benefits the 3 main benefits obtained by the companies were: turnover increase; Performance (cost reduction); Increased business productivity. So it is expected to contribute to the knowledge of the impact, notably financial of Quality Management Systems and respective audits in Portuguese companies.

A Importância da Música na Motivação do Aluno

A presente pesquisa faz uma análise sobre o reconhecimento da necessidade da Música na Escola, levando em consideração o caráter interdisciplinar, lúdico e as restantes propriedades da música, capazes de promover cada vez mais sinapses, fato este comprovado pela Neurociência, em que o aluno passa a estar mais motivado, através da constante e percetível ativação de diversas áreas cerebrais distintas das áreas específicas do tratamento da informação musical. O ponto de partida para esta pesquisa foi a Lei 11.769/08 do Governo Federal Brasileiro que trata da obrigatoriedade do ensino da música na educação básica, a partir deste momento, houve grandes perspetivas e projetos direcionados ao retorno da música à sala de aula, focalizando a atenção para a melhor organização dos espaços, nomeadamente, estruturas, materiais e pessoal, de forma a garantir o sucesso do ensino através da música. Tendo em conta a implementação desta lei, houve a necessidade de analisar na prática, os benefícios da música na aprendizagem, bem como a formação do docente para esta atividade. Deste modo, fez-se o enquadramento teórico com base nos conhecimentos já existentes sobre políticas educativas públicas e o ensino artístico, especificamente a presença da Música no currículo escolar. Este enquadramento serviu de base para a realização de um estudo no município de Coelho Neto no Maranhão – Brasil, com base na temática: ―A Importância da Música na Motivação do Aluno‖, que demonstrou a falta de preparação dos docentes no que concerne à música. Assim, esta investigação-ação levou-nos à elaboração do Projeto ―Formar para melhor ensinar‖, no sentido de ajudar os professores a superar esta lacuna. Este projeto será implementado no próximo ano letivo.

Linking strategy and the knowledge of the firm

Discovering the ways through which firms develop and maintain competitive advantage is a central research stream in management theory. The objective of this paper is to present a contribution to the discussion of the knowledge of the firm as a source of competitive advantage. The paper states that a firm's success is a consequence of its ability in the continuous development of core competencies that will sustain its competitiveness over time. Core competencies are understood as the sets of knowledge that differentiate a company strategically. The firm must discover, develop, share and update the knowledge that sustains the present and future core competencies. Knowledge management, through processes of knowledge creation and integration, is one way of doing this.

Knowledge and policy action in urban development: if we know so much, why is the urban condition not improving?

In spite of the wealth generation potential of the world's large metropolitan cities, poor living conditions for much of the world's urban population persist. Although the city has been widely studied, urban policy often remains ineffective. The paper adopts a policy process approach to analyze the relationship between knowledge and governmental action. Impediments to improving urban policy are found in the inadequate capacity of government to act and in the politics of democratic decision-making. The paper recommends that a pragmatic view of knowledge generation be adopted.