O Sistema de controlo interno nas instituições de Ensino Superior estudo de caso

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Professora Doutora Alcina Portugal Dias

Les contrats de performance et les universités québécoises : une orchestration étatique de la subordination du champ universitaire aux règles du jeu économique

Mémoire présenté à la Faculté des études supérieures en vue de l’obtention du grade de maître ès sciences (M.Sc.) en sociologie

Certification of community-based forest enterprises (CFEs): limits of the Brazilian experiences

The Brazilian Amazon is one of the world’s largest tropical forests. It supplies more than 80 % of Brazil’s timber production and makes this nation the second largest producer of tropical wood. The forestry sector is of major importance in terms of economic production and employment creation. However, the Brazilian Amazon is also known for its high deforestation rate and for its rather unsustainably managed timber resources, a fact which puts in the balance the long-term future of the forestry sector in the region. Since the mid- 1990s, with strong support from World Wildlife Fund (WWF), the number of tropical forests certified by the Forest Stewardship Council (FSC) has significantly increased. This is especially true for projects sponsored by large scale companies. The number of community- based forest management projects has also increased. Certification of community-based forest enterprises (CFEs) was initially a goal for the sponsors and community members. Certification is viewed as a way to reach alternative timber markets. In Brazil, the state of Acre has the highest concentration of CFEs certified by FSC. Most of them have been implemented with the support of environmental NGOs and public funds. Environmental NGOs strongly defend the advantages of certification for communities; however, in reality, this option is not that advantageous. Despite all the efforts, the number of participants in each project remains low. Why is this occurring? In this paper, we analyze the underlying motives of a few individual’s participation in CFEs certification projects. We aim to present and discuss some factors that shape the success of CFEs and their later certification. The results are based on surveys conducted in two certified CFEs in the state of Acre.

L'application du principe du pollueur-payeur à la gestion du risque environnemental et à la mutualisation des coûts de la pollution

Le but de cette étude est de déterminer qui paie pour le risque de pollution et par conséquent de vérifier si le principe du pollueur-payeur est effectivement mis en œuvre dans le domaine de la gestion du risque environnemental. Il s’agit d’examiner le degré de mutualisation de la gestion du risque dans différentes législations particulière. Les payeurs peuvent a priori se classer dans quatre catégories : les personnes dont l’activité contribue au risque de pollution, les compagnies d’assurance qui acceptent d’assurer ces personnes, les organismes ou autorités publics et les tiers. Divers exemples issus de la législation belge ou européenne seront examinés afin de déterminer s’ils sont conformes à la lettre et/ou à l’esprit du principe pollueur-payeur. Il s’agit notamment de la responsabilité civile, de la responsabilité environnementale, de la gestion des déchets et du marché de quotas d’émissions de gaz à effet de serre. Les techniques de responsabilité qui interviennent après que le dommage ait lieu et requièrent la démonstration de l’existence d’un lien de causalité ne permettent pas toujours d’assurer pleinement la fonction préventive du principe du pollueur-payeur. Elles ne constituent pas des instruments adéquats de gestion de la pollution diffuse ou chronique. En conséquence, des techniques de mutualisation de la gestion du risque environnemental se sont développées. Le recours à ces techniques de mutualisation (par le recours à l’assurance, aux fonds publics financés par la fiscalité environnementale ou aux marchés de droit d’émissions) est-il conforme au principe pollueur-payeur et permet-il d’atteindre l’objectif d’un niveau élevé de protection de l’environnement ? L’effet dissuasif du principe pollueur-payeur n’est-il pas amoindri par la mutualisation ? L’article montre que la définition du principe pollueur-payeur par la Cour de Justice de l’Union européenne est centrée sur la contribution au risque de pollution ce qui permet de recourir aux techniques de mutualisation de la gestion du risque tout en respectant le Traité sur le fonctionnement de l’Union européenne. 

Continuité et discontinuité dans les trajectoires de soins de personnes ayant une problématique complexe de santé : Perceptions d’ergothérapeutes – une étude exploratoire

Article

Zur denkmalpolitischen Praxis der Gegenwart - institutionelle Handlungsspielräume und diskursive Prozesse

Die Arbeit behandelt im Rahmen eines induktiven Ansatzes die Problematik aktueller kommunalpolitischer Zielkonflikte im Umgang mit Baudenkmalen in Deutschland. Dabei wird das Politikfeld Denkmalschutz in seiner kulturell-politischen Mehrdimensionalität unter der Ausgangsfrage untersucht, wie Entscheidungsprozesse verlaufen, bei denen entwicklungsbezogene Interessen und Belange des Denkmalschutzes eine besondere Rolle spielen. Vier Beispielfälle bilden den empirischen Kern der Untersuchung: Ein ortsbildprägendes und architektonisch qualitätsvolles Industriedenkmal wandelt sich mittels staatlicher Förderung zu einer Brachfläche; der Umgebungsschutz eines Gartendenkmals von Weltrang muss den Bedürfnissen des kommerzialisierten Fußballsports den Vortritt lassen; ein historisches Lichtspieltheater wird trotz Massenprotesten von Bürgern zu einem Buchladen umgebaut; eine freistehende Gründerzeitvilla wird unter der Maßgabe maximaler Verkaufsflächengröße durch ein Einkaufszentrum eingehaust. Aufbauend auf einer Analyse der jeweiligen Entscheidungsprozesse werden die Spezifika politischer Auseinandersetzungen um Denkmale fallübergreifend herausgearbeitet. Das Untersuchungsprinzip entspricht einem explorativen Verfahren, wobei der argumentative Austausch als empirischer Schlüssel zu sprachlich materialisierten Deutungsangeboten von Akteuren einen Schwerpunkt der Untersuchung bildet. In der Gegenüberstellung diskursiver Prozesse wird untersucht, wie Deutungsangebote im politischen Prozess entstehen, sich verändern und diskursiv vermittelt werden. Im Mittelpunkt steht der Einblick in das Zusammenspiel empirisch bestimmter Einflussgrößen. Dabei kristallisieren sich mehrere Thesen heraus, die das kulturelle Verständnis, die Rolle des institutionellen Kontextes und die politische Aushandlung als Prozess betreffen. Es wird aufgezeigt, weshalb die Kluft zwischen dem elitären Erhaltungsinteresse der Fachwelt und dem Denkmalverständnis des „Durchschnittsbürgers" als notwendige Triebfeder der denkmalpflegerischen Vermittlungsarbeit und für eine kreative Auseinandersetzung mit dem Denkmal ebenso wie der hoheitliche Denkmalschutz unverzichtbar bleibt.

Uptake pathways: the potential of Bayesian belief networks to assist the management, monitoring and evaluation of development-orientated research

The effectiveness of development assistance has come under renewed scrutiny in recent years. In an era of growing economic liberalisation, research organisations are increasingly being asked to account for the use of public funds by demonstrating achievements. However, in the natural resources (NR) research field, conventional economic assessment techniques have focused on quantifying the impact achieved rather understanding the process that delivered it. As a result, they provide limited guidance for planners and researchers charged with selecting and implementing future research. In response, “pathways” or logic models have attracted increased interest in recent years as a remedy to this shortcoming. However, as commonly applied these suffer from two key limitations in their ability to incorporate risk and assess variance from plan. The paper reports the results of a case study that used a Bayesian belief network approach to address these limitations and outlines its potential value as a tool to assist the planning, monitoring and evaluation of development-orientated research.

Learning to lead for business growth – implications for supporting SMEs in Wales

The Welsh private and third sectors are heavily dependent on SMEs. Consequently the performance of SMEs is critical to the performance of the Welsh economy. Substantial public funds, particularly from European Structural Funds, have been allocated to support these since 2000. The majority of programmes thus funded have been led from within the Welsh Government. This paper reports interim evaluation findings from one intervention led by two Welsh higher education institutions (HEIs), namely the LEAD Wales programme. The programme is an extended intervention to support the leadership skills of owner-managers and incorporates a range of learning methods, including formal masterclasses, but emphasizes situated and experiential learning through action learning, coaching and peer-to-peer exchange exercises. The programme’s impact is assessed on the experiences of 325 participants, of whom 217 have completed the programme. The paper concludes that situated learning methods, through which participants are able to draw from shared history and experience over an extended period are critical to programme success. By contrast, short-term thematic teaching, based around more formal, hierarchical learning is less likely to yield significant and sustainable economic benefits. The implications of this for business support in Wales are discussed.

Lokal utveckling och företagssamverkan i träbranschen : Dokumentation och preliminär analys av ett 30-tal fall

Networks and cooperatives have become very common in the woodworking industry during the1990’s. As part of a research project on small enterprise development in the woodworking industry within the Target 6 area (in Sweden) of the European Community, this study follows the development of a dozen cooperative projects during the period 1997-2000. In order to broaden the knowledge base of the study, in 1998 we carried out a survey of cooperative ventures in the woodworking industry in the rest of the country, and collected information about their history, present situation and future strategy. Together with our own material we achieved a body of material consisting of some 30 cases which were subjected to exploratory analysis. We identified the following categories of projects and cooperative ventures; ”Local development projects”, ”Development networks”, ”Producer networks” and ”Development supporting networks”. Most of the producer networks were horizontally integrated but some of them were vertically integrated, along the processing chain from the forest to the customer. Nearly all the local development projects and the networks had been initiated within the last four years. It is, therefore, too early to make any conclusions about their success. Our main finding, so far, is that local development and the establishment of networks requires ”driving forces” in the form of committed individuals, time, money and project organisation. Most of the projects and networks were supported by public funds.

The costs of a community-based intervention to promote maternal health

The costs of community-level interventions are rarely reported, although such insights are needed if intervention research is to be useful to practitioners seeking to understand what might be involved in replicating interventions in different contexts. We report the costs of a 2-year community-based intervention to promote the health of recent mothers in Victoria, Australia. Program of Resources, Information and Support for Mothers was an integrated programme of primary care and community-based strategies. It had health care professional training, health education and community development components as well as an emphasis on creating ‘mother-friendly’ environments. Costs included the programme costs [primarily the salaries of the community development officers (CDO) in the field] and also ‘induced’ costs that relate to the CDOs' successes in attracting additional resources to the intervention from the local community. The total cost averaged A$272 490 per rural community and A$313 900 per urban community, equivalent to A$172.40 and A$128.70 per mother, respectively. For every A$10 of public funds initially invested in the project, the CDOs were able to attract a further A$1–2 worth of local resources, predominantly in the form of volunteer time or donated services.

Are youth mentoring programs good value-for-money? An evaluation of the Big Brothers Big Sisters Melbourne program

Background : The Big Brothers Big Sisters (BBBS) program matches vulnerable young people with a trained, supervised adult volunteer as mentor. The young people are typically seriously disadvantaged, with multiple psychosocial problems.

Methods : Threshold analysis was undertaken to determine whether investment in the program was a worthwhile use of limited public funds. The potential cost savings were based on US estimates of life-time costs associated with high-risk youth who drop out-of-school and become adult criminals. The intervention was modelled for children aged 10–14 years residing in Melbourne in 2004.

Results : If the program serviced 2,208 of the most vulnerable young people, it would cost AUD 39.5 M. Assuming 50% were high-risk, the associated costs of their adult criminality would be AUD 3.3 billion. To break even, the program would need to avert high-risk behaviours in only 1.3% (14/1,104) of participants.

Conclusion : This indicative evaluation suggests that the BBBS program represents excellent 'value for money'.

Contract management in government

The primary subject matter of this case is the procedure for contract management in relation to the application for and granting of government funding to organisations. A secondary issue examined in the case concerns the adequacy and effectiveness of governance and accountability controls within organisations receiving public funds for the external supply of services. The case requires an understanding of audit planning and good governance and accountability principles.
This case has a difficulty level that makes it most suitable for senior level students in an Auditing/Corporate Governance/Business Ethics course. The case is designed to be taught in three class hours and would require about eight hours of out-of-class time which includes reading the case material and the articles and other items listed in the references.

Planejamento estratégico e o controle da gestão pública: Desenvolvimento da ação de controle da gestão dos recursos públicos

Esta dissertação procura analisar o planejamento estratégico e a evolução do pensamento estratégico, objetivando identificar a possibilidade de adequação da utilização de suas técnicas, para contribuir no desenvolvimento da metodologia empregada no controle da gestão dos recursos públicos. Com esse propósito, a pesquisa bibliográfica é centrada no estudo do referencial teórico, e enfatiza a investigação das práticas e dos fenômenos organizadonais à luz da teoria da gestão estratégica. Nesse sentido, também é apresentada a análise dos resultados da pesquisa de campo, onde fica caracterizado a carência de estudo, pesquisa e desenvolvimento das práticas de controle; retratando a ausência de um pensamento estratégico voltado para o desenvolvimento dessa poUtica pública. As reflexões sobre as observaçôes colhidas no estudo, levaram à conclusão da necessidade fundamental da utilização do pensamento estratégico e da gestão estratégica, como um exercfcio contínuo de aperfeiçoamento da metodologia de ação de controle da gestão dos recursos públicos, voltada ao melhor cumprimento da missão institucional.

O controle das relações entre o estado e organizações da sociedade civil: as perspectivas do TCU e do TCE-RJ

This dissertation is an analysis of how is happening in practice, the control of relations between the public sector and civil society organisations (NGOs) after the establishment of the legal framework of the third sector at the end of the decade of 90. This analysis focuses on the prospects of two organisations of the Brazilian government: Tribunal de Contas da União (TCU) and Tribunal de Contas do Estado do Rio de Janeiro (TCE-RJ). This study addresses the problem from the description of the historical context in relation to recent changes in the role of the state and public management. We proceed a review of the literature on the new models of public management, detailing the relevant aspects. It was also, briefly, as Brazil is facing these changes, the new legal framework of the third sector and the question of control of the relationship between state and civil society organizations. To evaluate the situation on the control of NGOs is held, initially, a survey of information collected in several audits conducted by TCU and TEC-RJ, as well as interviews with representatives of these organisations to achieve the main issues involving the control of transfers of public resources for these entities in the third sector. The analysis of results suggests that the control of the results expected in the new legal framework of the third sector is not consolidated in practice, and even in relation to traditional bureaucratic control there remain significant gaps that put at risk the correct application of public funds earmarked for NGOs.

Controle social exercido através da denúncia no âmbito do TCE-RJ

The crisis that affected the capitalist states during the last decade of the 20th century, put an end to the period of greatest expansion of the state, demanding alterations that brought, especially in economic terms, the ideals of the liberal state. The main goal of these changes was to optimize the administration of the public service by introducing into it more efficiency, transparency, and morality because the state had shown to be incapable of attending the demands of the society and its way of doing was inefficient and did not reach out to the public interest. In Brazil, like in other part of the world, recent scandals of corruption and misuse of public funds put in doubt the efficiency of the financial control system. Like any other political system Brazil has a complex set of external and internal control, institutions that work to prevent misuse of public funds and identify responsibilities if bad use occurred. All these elements highlight the mechanisms of control of the public administration, which came to be seen as essential instruments for the improvement of the management of the public resources, targeting the collective interest. Therefore, along with the traditional mechanisms of power suppression, such as the system of checks and balances, social control arises. This, when used together with the monitoring exercised by public inspection agencies, is defined as horizontal accountability activated by civil society, in which citizens and institutions gather efforts in order to promote a more effective charge of responsibility from public agents and politicians in case of misconducts. This study aimed to identify the opportunities and limitations of social control exercised by the complaint under the TCE-RJ. The results point to the need to develop measures to guarantee the anonymity of denouncers, to simplify the forms of access the TCE-RJ and to improve information spread to the citizen.