A responsabilidade social e ética nas organizações: estudo de caso na indústria farmacêutica

Mestrado em Contabilidade

Relatórios de sustentabilidade: que futuro? O papel dos auditores e da auditoria nesse futuro.

A presente investigação desenvolve o tema da sustentabilidade, ou dito de outra forma, desenvolvimento sustentável. Isto interessa aos países, às organizações e aos cidadãos em geral. Neste pressuposto, este trabalho centra-se nos relatório de sustentabilidade, designação que, actualmente, vem substituir outros que se sucederam ao longo dos tempos, por exemplo: relatórios de responsabilidade social; relatórios ambientais; relatórios de ambiente, saúde e segurança. Porém, os relatórios de sustentabilidade, para serem totalmente compreendidos, devem ser inseridos nos sistemas de informação e comunicação das organizações, onde é verificável que cada vez mais se quer prestar contas, sobre as acções desenvolvidas na esfera da sustentabilidade, de forma credível. No processo de verificação e validação, a auditoria e os auditores têm um papel crucial, contudo, verifica-se que teóricos e práticos, nomeadamente, as empresas de referência mostram que a "sustentabilidade" não deve ser tratada "à parte" mas estar presente em tudo o que é realizado, e neste sentido, as três dimensões que a revelam: ecónomica, social e ambiental. Neste quadro, o objectivo desta dissertação anda em torno de se perceber qual será o futuro dos relatórios de sustentabilidade. O trabalho desenvolvido confirma a problemática que guiou o estudo. Tende-se e é recomendável que as organizações venham a elaborar relatórios únicos integrados, não obstante da possibilidade da existência de relatórios específicos e subsistemas de informação e comunicação, centrados no "verde".

Cooperation mechanism for team-work based multi-agent system in dynamic scheduling through meta-heuristics

This paper describes a Multi-agent Scheduling System that assumes the existence of several Machines Agents (which are decision-making entities) distributed inside the Manufacturing System that interact and cooperate with other agents in order to obtain optimal or near-optimal global performances. Agents have to manage their internal behaviors and their relationships with other agents via cooperative negotiation in accordance with business policies defined by the user manager. Some Multi Agent Systems (MAS) organizational aspects are considered. An original Cooperation Mechanism for a Team-work based Architecture is proposed to address dynamic scheduling using Meta-Heuristics.

Work in progress: representar o «outro» segundo o pensamento antropofágico casos de estudo - Hans Staden e Les Maîtres Fous

O presente artigo analisa o filme de Luis Alberto Pereira «Hans Staden» (1999), baseado no livro de Hans Staden «Duas Viagens ao Brasil» (1557), e o documentário/filme «Les Maîtres Fous» (1955) de Jean Rouch, tendo em consideração o pensamento antropofágico. Estas obras focalizam o choque cultural entre “civilizado” e “selvagem”, entre ritual canibal e ritual antropofágico, entre o «Nós» e os «Outros», encontros que permitem uma análise mais concreta à concepção de alteridade. A representação cinematográfica permite uma aproximação ao conceito antropofágico de apropriação da cultura externa, para posteriormente a reproduzir numa interpretação segundo a concepção ocidental do que figuram os rituais em questão. O Movimento Antropófago, pelo seu carácter vanguardista, concilia a matriz fundadora brasileira e ao mesmo tempo enaltece a irreverência de análise, e neste artigo serve de fundamento teórico e prático à decomposição dos exemplos. O pensamento antropófago e a sua aplicabilidade aos exemplos seleccionados permitem também aprofundar o estudo sobre o imaginário europeu enquanto recriação de relatos datados de viajantes ou colonizadores, pois a manutenção de um acervo estereotipado historicamente serve como forma de “legitimar” concepções. As duas obras focalizam a representação indígena e africana - o “selvagem” - na construção do imaginário ocidental - “civilizado” - dicotomia que nos permite desmistificar relações interculturais.

Health, sleep and lack of time: relations to domestic and paid work in nurses

OBJECTIVE: To assess whether reported morbidity and complaints of lack of time and sleep are associated with the burden of professional work and housework among nurses. METHODS: A cross-sectional exploratory study was carried out among female nurses and nurse assistants (N=206) of a public hospital in Rio de Janeiro, Brazil. Data were collected by means of a questionnaire. The prevalence ratio and 95% confidence intervals were estimated. RESULTS: Mean duration of professional work and housework time was 40.4 and 31.6 hours/week, respectively. Long professional working time (over 44 hours/week) were associated with mild emotional disorders (PR=1.37; 95% CI: 1.05-1.80), complaints of lack of time for resting/leisure (PR=1.61; 95% CI: 1.31-1.97), housework (PR=1.48; 95% CI: 1.12-1.97), and childcare (PR=1.99; 95% CI: 1.51-2.63). Long housework time (over 28 hours/week) was associated with lower prevalence of lack of time for childcare (PR=0.62; 95% CI: 0.46-0.84). High housework load was associated with lack of personal time and complaints of varicose veins (PR=1.31; 95% CI: 1.14-1.50 and PR=1.31; 95% CI: 1.08-1.58, respectively). Complaints of varicose veins were also frequent among female nurses with a total work load above 84 hours (PR=1.30; 95% CI: 1.05-1.61), though this group has shown a lower prevalence of arterial hypertension and recurrent headaches (PR=0.35; 95% CI: 0.15-0.83 and PR=0.53; 95% CI: 0.32-0.89, respectively). CONCLUSIONS: Results suggest that both professional and home environments are relevant in the evaluation of work overload on nurses' health and their family and social life. It is stressed the need for instruments for analyzing total workload among female populations.

Divulgação de indicadores sociais: outra dimensão para informações contabilísticas

Mestrado em Contabilidade

Relatório de estágio: POC para SNC

Mestrado em Contabilidade

Motivations in volunteer work

The objective of this paper is to review and discuss the literature about volunteers’ motivations to donate their time to NGOs (Non Governmental Organisations). According to Parboteeah, Cullenb & Lim (2004) management research has not paid much attention to voluntarism, however, voluntarism is a substantial part of productive work for many societies. Wilson & Pimm (1996) show that in Great Britain about 39% of the adult population has been involved in some volunteer activity for some period of time. In the U.S.A. these values reach 50% (Wilson & Pimm, 1996). Considering the benefits that voluntarism can bring to an organisation, we understand that more attention must be devoted to this phenomenon. The more an organisation knows volunteers, the better this organisation will be able to meet the needs and expectations of these individuals. We present a literature review that illustrates and compares the different motivations associated with volunteer work. The paper includes a bibliographical databases search in specialised journals. The search used the key words “motivations” and “voluntarism” (in the heading and text body) and covered all numbers between 2000 and 2007. We identify the existence of repeated motivations (Holmberg & Söderlung, 2005; Prouteau & Wolff, 2008; Soupourmas & Ironmonger, 2001; Yavas & Riecken, 1997), which allow the establishment of a typology of volunteers’ motivations, based on four categories: altruism, social needs, self-esteem, learning and self-development. Finally we identify three main gaps in the literature that justify further research. First, research focusing on the differences between motivations related to volunteers’ "Attraction" versus "Retention" in NGO’s is nil. Second, the great majority of the studies rely on north American (USA and Canada) and Australian context, which demands for further research in European countries. Third, the majority of NGOs researched are related to sport, art or the environment, and it would be interesting to explore the relationship between motivation and NGO type. These questions may obtain interesting answers for NGO management, in particular with regard to volunteer attraction and retention.

Motivations and management factors of volunteer work in nonprofit organisations: a literature review

The objective of this paper is to review and discuss the literature about volunteers’ motivations to donate their time to NPOs and the management factors that can influence volunteer work. Firstly, the paper illustrates and compares the different types of motivation followed by a presentation of a typology that organises the volunteers’ motivations into four types: (i) altruism, (ii) belonging, (iii) ego and social recognition and (iv) development and learning. Secondly we discuss the key management factors in volunteering: recruitment, training and rewarding. Finally, we present four gaps in the literature that justify the scope for further research: (i) omission of differences between motivations related to volunteers’ "Attraction" versus "Retention"; (ii) focus of the research on the USA, UK and Australia context; (iii) absence of comparative analyses that relate motivations by NPO types and (iv) comprehension of how management factors (recruitment, training and rewarding) influence volunteers’ satisfaction and retention.

Estudo de movimentos de vertente no concelho da Povoação (ilha de São Miguel, Açores): inventariação, caracterização e análise da susceptibilidade

Tese de Doutoramento, Geologia (Riscos Geológicos), 4 de Abril de 2014, Universidade dos Açores.

Preparatory and field work phases in the qualitative empirical research process in management: the case studies approach

Purpose: The aim of this paper is to promote qualitative methodology within the scientific community of management. The specific objective is oriented to propose an empirical research process based on case study method. This is to ensure rigor in the empirical research process, that future research may follow a similar procedure to that is proposed. Design/methodology/approach: Following a qualitative methodological approach, we propose a research process that develops according to four phases, each with several stages. This study analyses the preparatory and field work phases and their stages. Findings: The paper shows the influence that case studies have on qualitative empirical research process in management. Originality/value:. Case study method assumes an important role within qualitative research by allowing for the study and analysis of certain types of phenomena that occur inside organisations, and in respect of which quantitative studies cannot provide an answer.

Factores bióticos e abióticos na distribuição e reprodução de espécies íctias costeiras residentes : estudo de caso no ilhéu dos Fradinhos, ilhéu das Cabras e Serretinha. Ilha Terceira, Açores, PT

Dissertação de Mestrado em Gestão e Conservação da Natureza

Clinical and functional aspects of work-related musculoskeletal disorders among active workers

OBJECTIVE: To evaluate musculoskeletal disorders among active industrial workers. METHODS: The study was carried out in São Carlos, Southeastern Brazil, in 2005. One hundred and thirty-four female workers were physically evaluated and answered questions about their physical symptoms, filled out a pain scale and gave responses in the Oswestry Disability Questionnaire, and the Work Ability Index questionnaire. The data were analyzed descriptively, and in correlation tests and through applying logistic regression. The outcome was evaluated in relation to the perceptions of pain, symptoms, physical assessment, ability to work and disability. RESULTS: Clinical evaluations and sick leave presented positive correlations with the subjective variables. The Work Ability Index presented a negative correlation with the physical disability index (r=-0.69). Symptoms reported at the time of the assessment presented a good correlation with the results from the pain scale and the clinical findings. Previous sick leave showed an association with disability (OR=1.13; 95% CI:1.08;1.18). CONCLUSION: Symptom reports and pain scales may be useful for assessing current conditions at the time of evaluating individuals with work-related musculoskeletal disorders, as they are easier to apply. In more severe cases of such injuries, clinical and functional evaluations and questionnaires such as those relating to ability to work and disability are preferable. Precise and specific evaluations of these disorders may contribute towards fairer legal and administrative decisions.

Colapsos de pontes: lições aprendidas

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Civil na Área de Especialização em Estruturas

O jornalismo português "incorporado": circunstâncias, experiências e percepções

Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Jornalismo.