Lacunas entre a perceção dos preparadores e utilizadoredos sobre a qualidade da contabilística interna

Existe um amplo consenso na literatura à volta de ideia de que a finalidade da contabilidade de gestão é apoiar a tomada de decisão e o controlo de gestão das organizações. Contudo, não existem evidências suficientes, de que a contabilidade de gestão, quando aplicada à realidade concreta de cada organização, cumpre afectivamente essa finalidade. Um dos motivos pelos quais a contabilidade de gestão pode ver-se limitada no cumprimento dos seus objetivos é a existência de uma lacuna entre a percepção do preparador da informação sobre a qualidade da informação que fornece e a percepção do receptor da informação sobre a qualidade da mesma. Assumindo que a qualidade da informação pode ser avaliada através do reconhecimento da presença das características de relevância, fiabilidade, tempestividade, frequência e compreensibilidade, esta dissertação tem como objetivo avaliar a existência de uma lacuna de percepção entre fornecedor e receptor de informação e analisar as diferentes perspetivas que determinam, ou não, a dimensão dessa lacuna. Para esse efeito foi realizado um estudo de caso comparativo de 12 Pequenas e Médias Empresas portuguesas do sector do calçado, todas situadas na mesma área geográfica. Os dados foram recolhidos através de entrevistas semi-estruturadas a preparadores e receptores de informação. Estes dados foram complementados com documentos de prestação de contas, relatórios de gestão internos, mapas de reporte interno. Dada a natureza qualitativa da maioria dos dados, foi feita uma decomposição da informação obtida das empresas e uma análise de conteúdo. Simultaneamente foi realizada uma análise quantitativa com vista em determinar a dimensão da lacuna de percepção entre preparador/receptor da informação. Os resultados revelam que não existe uma lacuna significativa quanto às percepções das características de qualidade atribuídas à informação. Os resultados sugerem ainda que a lacuna de percepção é menor quando os vários atores percepcionam o papel da contabilidade de gestão tal como é enfatizado na literatura. Este estudo contribui para a literatura na medida em que apresenta uma revisão da utilização da informação para a tomada de decisão. Ainda, contribui para os agentes da indústria terem uma melhor percepção sobre a importância do fenómeno em causa.

Born global companies: A case study about the internationalization behaviours of Portuguese companies

Portuguese Born Global Companies have been performing an important role in the Portuguese market, mainly due to their innovative ideas and the positive contribution to exportations. This study focuses on the international strategies of four of these companies, comparing them with four international Non-Born Global Companies, in qualitative analysis. It will be possible to see a preference by the Non-Born Global Companies over proximate cultural countries. By following opportunities instead of markets, Portuguese Born Global Companies excel at internationalization growth. The purpose of this study is to help managers of small, innovative companies understand the internationalization strategies in Portugal.

Management consulting labs- Galp loyalty

The purpose of this project was to diagnose and estimate the possible value to add to the current loyalty program of Galp and to explore possible redefinitions to the loyalty approach. In order to do that it was performed a deep benchmarking about the company, exhaustive research on the existent data about loyalty and loyalty programs, new data mining with quantitative and qualitative analysis, exploratory market research and ideation sessions. Based on all the work developed, a group of five changes of paradigm were suggested through structured and innovative ideas to answer the challenge proposed.

Segurança do doente em cuidados de saúde primários : aplicação do Diagrama de Ishikawa à análise de incidentes

RESUMO - A segurança do doente constitui um dos grandes desafios dos cuidados de saúde do séc. XXI e é um componente essencial da qualidade em saúde. Os Cuidados de Saúde Primários representam o primeiro nível de contacto dos indivíduos, da família e da comunidade com o sistema de saúde. O objectivo deste trabalho foi aplicar o Diagrama de Ishikawa no estudo dos incidentes ocorridos numa unidade de Cuidados de Saúde Primários – Unidade de Saúde Familiar Marginal. A análise das causas dos incidentes relatados (n=379) mostrou que os factores associados à „tarefa‟ foram os mais frequentes (n=196) e os factores associados ao doente foram os menos frequentes (n=22). A análise de correlações mostrou uma associação positiva entre os factores da tarefa e os factores da equipa e entre os factores da tarefa e os factores da comunicação (p<0.05). Esta análise mostrou ainda, uma associação negativa entre os factores das condições de trabalho e os factores da organização (p<0.05). As medidas de discriminação aplicadas aos resultados da análise de correlação múltipla, mostraram que os factores da comunicação, os factores individuais, as condições de trabalho e o contexto institucional foram as principais associações encontradas. A análise qualitativa de oito incidentes, permitiu reflectir sobre medidas de melhoria. Este estudo aponta para a utilidade da aplicação do Diagrama de Ishikawa no apuramento das causas sistémicas mais prováveis de um incidente, e na identificação de necessidades de atuação na gestão de risco dentro das organizações. Será, no entanto, necessário testar este instrumento em outras unidades de cuidados de Saúde Primários.

A comunicação intercultural ao nível da intervenção pedagógica no ensino do português como língua estrangeira a alunos chineses na China

A globalização aproxima os povos: o mundo chinês e o mundo português nunca tiveram uma relação tão estreita como a atual. Apesar de os portugueses terem ido os primeiros ocidentais a entrar na China com a chegada de Jorge Álvares a uma ilha chinesa, em 1513, e os últimos ocidentais a deixar o governo de um território chinês, com a transferência da administração portuguesa de Macau para a China a 20 de dezembro de 1999, nunca haviam sido registados, nos últimos séculos, grandes contatos ou intercâmbios comerciais e culturais entre a China e Portugal e entre o mundo chinês e o mundo lusófono, em comparação com os contatos entre o mundo chinês e outros mundos ocidentais: como o inglês, o francês, o alemão e o espanhol. Os objetivos gerais desta investigação são três: 1 - Reconhecer o papel do desenvolvimento da competência omunicativa intercultural no contexto do ensino-aprendizagem do português como LE na China. 2 - Promover o desenvolvimento da competência comunicativa intercultural dos alunos chineses no processo de aprendizagem da língua portuguesa na China. 3 - Analisar os métodos pedagógicos e de integração curricular para apoiar e desenvolver um ensino mais eficaz do português como LE na China. O desenvolvimento do nosso trabalho articula-se em duas áreas científicas: Ciências da Linguagem e Ciências da Educação. A abordagem metodológica utilizada é o estudo de caso, com recolha de dados primários realizada através de questionários, entrevistas e observação participante em profundidade, que permitiu a confirmação e/ou refutação das hipóteses levantadas, privilegiando a metodologia qualitativa. Os resultados permitem estabelecer uma relação significativa, do ponto de vista pedagógico, entre a comunicação intercultural na educação e as práticas pedagógicas desenvolvidas no ensino do português como língua estrangeira na China. Contudo e de acordo com a nossa pesquisa, o maior problema que impede as práticas pedagógicas para desenvolver as competências comunicativas no ensino, é a falta de materiais didáticos com estrutura para elaborar um programa de atividades coerentes e complementares nas aulas.

Le Q-sort, un outil pour la recherche en soins le cas des représentations chez les infirmiers en psychiatrie de l'âge avancé [Q-sort, a useful research method in care in cases of psychiatric nursing of the aged]

Q-sort is a research method which allows defining profiles of attitudes toward a set of statements, ordered in relation to each other. Pertaining to the Q Methodology, the qualitative analysis of the Q-sorts is based on quantitative techniques. This method is of particular interest for research in health professions, a field in which attitudes of patients and professionals are very important. The method is presented in this article, along with an example of application in nursing in old age psychiatry.

The effect of calculators on the numerical problem-solving skills and attitudes of primary students towards mathematics /

The purpose of this study was to determine the effect that calculators have on the attitudes and numerical problem-solving skills of primary students. The sample used for this research was one of convenience. The sample consisted of two grade 3 classes within the York Region District School Board. The students in the experimental group used calculators for this problem-solving unit. The students in the control group completed the same numerical problem-solving unit without the use of calculators. The pretest-posttest control group design was used for this study. All students involved in this study completed a computational pretest and an attitude pretest. At the end of the study, the students completed a computational posttest. Five students from the experimental group and five students from the control group received their posttests in the form of a taped interview. At the end of the unit, all students completed the attitude scale that they had received before the numerical problem-solving unit once again. Data for qualitative analysis included anecdotal observations, journal entries, and transcribed interviews. The constant comparative method was used to analyze the qualitative data. A t test was also performed on the data to determine whether there were changes in test and attitude scores between the control and experimental group. Overall, the findings of this study support the hypothesis that calculators improve the attitudes of primary students toward mathematics. Also, there is some evidence to suggest that calculators improve the computational skills of grade 3 students.

Relationship between photoperiod, plasma concentration of ionic calcium and the histology of the prolactin-secreting cells of the rostral pars distalis of the pituitary gland, the corpuscles of stannius and the ultimobranchial gland in the goldfish, Carassius auratus L. /

The relationship between photoperiod, plasma concentration of ionic calcium and the histology of the prolactin-secreting cells of the rostral pars distalis of the pituitary gland, the Corpuscles of Stannius and the Ultimobranchial gland were investigated. Neither the plasma concentration of ionic calcium nor histologically apparent prolactin cell activity could be correlated with photoperiod. Some evidence of a photoperiodic effect on both the Corpuscles of Stannius and the Ultimobranchial gland was obtained. The expected reciprocal relationship between the activity of these glands was not obvious at the histological level . Quantitative and qualitative analysis at the light microscope level revealed, however, that the hormone prolactin-secreting eta cells of the rostral pars distalis and the hypocalcin-secreting cells of the Corpuscles of Stannius may be arranged in a lamellar pattern comprized of synchronous bands of cells in like-phase of a secretory cycle consisting of four stages - synthesis, storage, release and reorganization. Such synchronized cell cycles in these glands have not heretofore been described in literature. It is suggested that the maintenance of at least 255? of the cells in any one phase of the cycle ensures a supply of the required hormone at all times.

An empirical study of in-school and out-of-school day care

The purpose of this study was to determine if there were differences between in-school and out-of-school day care centres. Five centres housed in public schools and five housed in other locations were selected for the research. Aquality assessment was administered in each centre which examined the following components - physical environment, adult social structure and socia-emotional environment, children's socia-emotional environment, cognitive stimulation program and toys and equipment. Quantitative analysis using simple t-tests showed a significant difference between in-school and out-of-school day cares for the physical environment variable. Differences approached significance for the children's socia-emotional environment variable as well as overall quality. Qualitative analysis using a triangulated methodology revealed noticeable differences for every variable. The researcher concluded that both the quality of the physical environment and the capabilities of the administrators strongly influence the quality of the day care environment. This study also included an assessment of children's attitude toward learning. No significant difference was found between in-school and out-of-school centres.

Investigation of molecular polarizabilities and derivatives in halomethanes

The research undertaken was to obtain absolute Raman intensities for the symmetric stretching vibrations of the methyl halides, CH3X with (X=F, CI, Br), by experiment and theory. The intensities were experimentally measured using the Ar+ ion gas laser as excitation source, a Spex 14018 double monochromator and a RCA C-31034 photomultiplier tube as detector. These intensities arise from changes in the derivative of the polarizability (8 a'), with respect to vibration along a normal coordinate (8qi). It was intended that these derivatives obtained with respect to normal coordinates would be converted to derivatives with respect to internal coordinates, for a quantitative comparison with theory. Theoretical numerical polarizability derivatives for the stretching vibrations are obtained using the following procedure. A vibration was simulated in the molecule by increasi.ng and decreasing the respective bond by the amount ±o.oosA for the C-H bonds and ±o.oIA for the C-X (X=F, CI, Br) bond. The derivative was obtained by taking the difference in the polarizability for the equilibrium geometry and the geometry when a particular bond is changed. This difference, when divided by the amount of change in each bond and the number of bonds present results in the derivative of the polarizability with respect to internal coordinate i.e., !1u/!1r. These derivatives were obtained by two methods: I} ab initio molecular orbital calculation and 2} theory of atoms in molecules (AIM) analysis. Due to errors in the experimental setup only a qualitative analysis of the results was undertaken relative to the theory. Theoretically it is predicted that the symmetric carbonhalogen stretch vibrations are more intense than the respective carbon-hydrogen stretch, but only for the methyl chloride and bromide. The carbon fluorine stretch is less intense than the carbon-hydrogen stretch, a fact which is attributed to the small size and high electronegativity of the fluorine atom. The experimental observations are seen to agree qualitatively with the theory results. It is hoped that when the experiment is repeated, a quantitative comparison can be made. The analysis by the theory of atoms in molecules, along with providing polarizabilities and polarizability derivatives, gives additional information outlined below. The theory provides a pictorial description of the main factors contributing to the molecular polarizability and polarizability derivative. These contributions are from the charge transfer and atomic dipole terms i.e., transfer of charge from one atom to another and the reorganization of atomic electronic charge distribution due to presence of an electric field. The linear relationship between polarizability and molecular volume was also observed.

Measurement of repulsive forces between charged phospholipid bilayers

Electrostatic forces between membranes containing charged lipids were assumed to play an important role in influencing interactions between membranes long before quantitative measurements of such forces were available. ~ur measurements were designed to measure electrostatic forces between layers of lecithin charged with lipi~s carrying ionizable head groups. These experiments have shown that the interactions between charged lipid bila.yere are dominated by electrostatic forces only at separations greater than 30 A. At smaller separations the repulsion between charged bilayers is dominated by strong hydration forces. The net repulsive force between egg lecithin bilayers containing various amounts of cherged lipids (phosphatidylglycerol (PG) 5,10 ano 50 mole%, phosphatidyli. nosi tol (PI) 10 mole% and sodium oleate (Na-Ol) 3,5 and 10 mole%, where mole% gives the ratio of the number of moles' of .charged lipid to the total number of moles of all lipids present in the sample) was stuoied with the help ('If the osmotic streas technique described by LeNeveu et aI, (1977). Also, the forces between pure PG were j_nvestigated in the same manner. The results have been plotted showing variation of force as a function of bilay- _ er separation dw• All curVes 90 obtained called force curves, were found to be similar in sha.pe, showing two distinct regions, one when dw<.30 A is a region cf very rapid iiivariation of force with separation ( it is the region dominated by hydre,tion force) and second when dw> 40 A is a region of very slow variation of force with separB.tion ( it is the region dominated by the electrostatic force). Between these two regions there exists a transition area in which, in most systems studied, a phase separation of lipids into fractions containing different amounts of charged groups, was observed. A qualitative analysis showed that our results were v/ell described by the simple electrostatic double -le.yer theory. For quantitative agreement between measured and calculated force curves however, the charge density for the calculations had to be taken as half of that given by the number density of charged lipids present in the lecithin bilayers. It is not clear at the moment what causes such low apparent degree of ionization among the charged head groups, and further study is needed in this area.

Buddy films and gender identity : representing the bonds of masculinity /

The study examines the buddy film genre and the representation of masculinity in relation to the homosocial and the homoerotic. As a genre, the buddy films focus on male relationships, thematically seeking to mediate the boundaries surrounding the homosocial continuum and the intimacy and eroticism implicit in male bonding. Theories of genre, gender and identity are used to analyze the construction of masculine identity within the films. By providing a qualitative analysis of films from the 1960s to contemporary times, the research establishes a relationship between social changes, attitudes toward men and depictions of men. The buddy films adapt to address changes in the representation of masculinity, embodied in the difference between the male couple in the films. The early films of the 1960s served as templates that deconstructed traditional representations of male identity through articulating the tension within homosocial relationships. However, in the later films this tension became a refle~ive convention, acting to undermine the eroticism onto a displaced Other. The buddy film genre highlights the tension inherent to the male masquerade. This tension is situated in the need to represent the protagonist's homosocial relationship, while disavowing the eroticism that surrounds homosocial bonding. The structure of the buddy film genre, which focuses on the exploration of masculinity and representing the bonds of homosocial intimacy, makes these films a significant site for investigating the cultural construction of masculine identities.

An exploration of interdisciplinary practice through an examination of specific disciplinary interpretations of stereotypic behaviour

As identified in the literature, a lack of understanding of the functional properties and triggers of stereotypic behaviour exists. When looking at this behaviour from an Applied Behaviour Analysis (ABA) framework, limitations are evident around identifying specific sensory modalities and functional properties of such behaviour. Antecedents particularly are difficult to identify and interpret. Therefore an interdisciplinary approach to assessment using two types of professional services commonly received by individuals with autism was proposed. However before this approach could be investigated the current interpretations of Stereo typic behaviour by each professional must be examined along with perceptions of interdisciplinary collaboration. The purpose of this study was to use an in-depth qualitative analysis to reveal the interpretations of stereotypy and collaboration from the perspectives of two particular professionals. The results of the study demonstrated that occupational therapists and behaviour analysts likely have different interpretations of the same behaviour,that consultation is the common model used to interact with other disciplines, and that professionals may have mixed feelings toward interdisciplinary practices as an approach to stereotypic behaviour. Strengths and limitations of the study were highlighted along with specific directions for future research.

Représentations sociales interethniques en région : les cas de Drummondville et de Gatineau

Les études portant sur la régionalisation de l’immigration au Québec ont largement traité de la question des avantages démographiques, politiques et économiques d’une telle pratique en matière de repeuplement des régions touchées par l’exode des jeunes, alors que celles portant sur la dimension sociale de l’établissement d’immigrants en région se font plus rares. Par ailleurs, la recension des écrits portant sur la régionalisation de l’immigration a fait ressortir l’absence d’études au sujet de certaines régions du Québec. De là le double intérêt du présent mémoire, qui propose d’une part d’enrichir le corpus de connaissances en étudiant les contextes de Drummondville et de Gatineau, et d’autre part d’examiner la question de la régionalisation de l’immigration au Québec d’une perspective relationnelle entre immigrants et natifs. Pour ce faire, il a été question d’examiner les discours des immigrants et des non-immigrants de Drummondville et de Gatineau sur l’intégration des nouveaux arrivants en région dans le but d’identifier s’il existe une homogénéité des propos au sein de chacun des deux groupes, afin de comprendre les dynamiques des dichotomisations nous/eux dans le contexte des relations interethniques en région au Québec et d’en questionner la pertinence. L’élaboration du cadre conceptuel a ainsi permis de définir sociologiquement les notions des représentations sociales, de l’identité culturelle, des relations interethniques et intraethniques et de l’intégration, et un travail de terrain de plusieurs mois a permis la cueillette du matériau d’analyse. Des entretiens semi-dirigés ont été menés auprès de vingt-quatre sujets, répartis également entre immigrants et natifs du Canada. Enfin, l’analyse qualitative a été structurée selon cinq thèmes : pratiques résidentielles; fréquentations et affinités; emploi et engagement communautaire; gestion de la diversité; politique et identité. L’hypothèse de départ voulant que les interactions fréquentes avec l’exogroupe génèrent des représentations sociales positives à leur égard s’est avérée invérifiable dans la mesure où les sujets qui ont accepté d’être interviewés entretenaient pour la plupart déjà des interactions fréquentes avec l’exogroupe. Et ces interactions s’avéraient de nature positive. D’autre part, le postulat concernant la présence d’une crainte généralisée chez les natifs du Québec face aux immigrants et le conservatisme associé aux secteurs situés hors de la métropole montréalaise s’est avéré faux. Il ressort que ces deux milieux possèdent des institutions et des individus activement engagés dans ce projet, et que la peur ou le rejet des immigrants, malgré le fait que ma recherche ait été menée dans une période de haute tension (accommodements raisonnables, affaire d’Hérouxville, etc.), était extrêmement minoritaire. Par ailleurs, les participants non-immigrants habitant Drummondville ont paru aussi ouverts d’esprit que ceux habitant Gatineau, en dépit de la proximité de la seconde d’Ottawa, une grande ville multiculturelle et réceptrice de l’immigration depuis plus longtemps.

L’identification et l’impact de différents types de réseaux sociaux dans les trajectoires de vie de personnes assistées sociales

Ce mémoire traite du rôle des réseaux sociaux dans les trajectoires de vie des personnes qui vivent de l’aide sociale au Québec. La discrimination et la stigmatisation sont des processus émanant de rapports sociaux dans lesquels peuvent être inscrites ces personnes du fait de leurs conditions de vie précaires. L’analyse des réseaux sociaux pourrait nous permettre de découvrir certaines dynamiques, propres à ces rapports sociaux, en portant sur leur caractère qualitatif et temporel. Nous avons eu recours aux récits de vie afin d’identifier certains réseaux sociaux émergeant du discours et d’élaborer un modèle d’analyse qualitative des réseaux sociaux dans une perspective de trajectoire de vie. Cette étape a permis de percevoir l’existence d’un lien entre certains événements importants du récit et les transformations des relations. Nous avons également relevé dans le discours des indicateurs de la qualité des contacts selon leur contribution « positive », « négative » ou « neutre » dans la trajectoire. La comparaison des trajectoires des personnes sélectionnées a permis d’identifier des morphologies de réseaux similaires et de dresser une typologie. Les types ont pu être identifiés en fonction des trois catégories dominantes de contacts évoquées par les répondants : la famille, les connaissances, et les organismes. La mention de l’aide sociale, de contacts en psychiatrie ou même le passage sous silence par le répondant d’une de ces catégories a permis de nuancer la typologie et de recenser onze types de réseaux. Afin d’évaluer l’intérêt de ce modèle d’analyse, nous avons tenté une opérationnalisation exploratoire de la typologie.