O discurso e a ação : análise do processo de mudança no sistema de controle gerencial em uma organização industrial brasileira sob a ótica da teoria institucional

O objetivo desse estudo foi investigar o processo de mudança no sistema de controle gerencial (SCG), analisando a alteração das práticas de controle gerencial na estrutura desse sistema, sob a ótica da teoria institucional. A questão de pesquisa é: como ocorre o processo de mudança no SCG em uma organização industrial brasileira? Para tanto, optou-se por uma abordagem qualitativa do tipo descritiva, num estudo de caso único, utilizando como métodos de coleta de dados entrevistas individuais não estruturadas e semiestruturadas com 11 gestores e usuários do SCG, observação não participante e levantamento documental. A coleta dos dados ocorreu entre agosto/2014 e março/2015. Como método de análise e interpretação de dados foram utilizados elementos da análise do discurso (AD). Os principais referenciais teóricos foram os trabalhos de Meyer e Rowan (1977), Dimaggio e Powel (1983, 1991, 2007), Scott (1995, 2008a, 2008b) e Machado-da- Silva e Vizeu (2007) sobre a teoria institucional; Huy (2001), Beekman, Chenhall e Euske (2007) e Machado-da-Silva, Fonseca e Crubellate (2010) referente ao processo de mudança; e Malmi e Brown (2008) e Simons (1995) referente ao SCG; destacando a aplicação empírica dos modelos teóricos de Malmi e Brown (2008), Simons (1995) e Huy (2001). Na análise dos dados, foi identificado o desenho e o uso do SCG, relatando como está transcorrendo a alteração de suas práticas de controle gerencial, identificando os fatores de estímulo e resistência à institucionalização dessas práticas e quais os atores organizacionais que estão atuando como agentes da mudança. Por fim, foram identificados os aspectos discursivos recorrentes que permeiam o discurso da empresa pesquisada, alinhados ao processo de mudança no SCG. Como contribuições, foi demonstrada a influência dos fatores isomórficos na escolha das práticas de controle gerencial, a evidência de que o SCG é socialmente construído, as implicações da centralização do poder e da ausência de estratégias para o SCG, evidências de que o processo de mudança no SCG não é meramente mecânico ou automatizado e ainda, que o discurso da mudança pode permear a organização sem que a ação seja concretizada, revelando um descompasso entre o discurso e a ação

Implementing and certifying ISO 14001 in Portugal: motives, difficulties and benefits after ISO 9001 certification

The purpose of this study is to characterise the environmental management systems (EMS) certification process (International Organization for Standardization (ISO) 14001) in Portuguese small and medium enterprises (SMEs) following quality management system (QMS) certification (ISO 9001). The study is based on a sample from Portuguese SMEs which characterise the local reality in terms of companies certified in accordance with ISO 14001 after ISO 9001 certification. Some Portuguese SMEs have the EMS implemented but not certified, mainly given the lack of investment support and because it is considered merely a form of marketing. As such, they do not feel motivated to certificate an EMS in the company since they consider that it is a form of advertising and not a way to protect the environment. Nonetheless, it is already evident form other Portuguese SMEs that gained EMS certification that gains supersede marketing benefits and allow for evermore enduring benefits such as prevention of environmental risks, environment protection, improved company image, compliance with legislation and efficient use of natural resources. This paper also presented the main difficulties in achieving an EMS certification, including high certification costs, human resources, motivation issues and difficulties in changing the company’s culture.

Methods and challenges for the health impact assessment of vaccination programs in Latin America

ABSTRACT OBJECTIVE To describe methods and challenges faced in the health impact assessment of vaccination programs, focusing on the pneumococcal conjugate and rotavirus vaccines in Latin America and the Caribbean. METHODS For this narrative review, we searched for the terms "rotavirus", "pneumococcal", "conjugate vaccine", "vaccination", "program", and "impact" in the databases Medline and LILACS. The search was extended to the grey literature in Google Scholar. No limits were defined for publication year. Original articles on the health impact assessment of pneumococcal and rotavirus vaccination programs in Latin America and the Caribbean in English, Spanish or Portuguese were included. RESULTS We identified 207 articles. After removing duplicates and assessing eligibility, we reviewed 33 studies, 25 focusing on rotavirus and eight on pneumococcal vaccination programs. The most frequent studies were ecological, with time series analysis or comparing pre- and post-vaccination periods. The main data sources were: health information systems; population-, sentinel- or laboratory-based surveillance systems; statistics reports; and medical records from one or few health care services. Few studies used primary data. Hospitalization and death were the main outcomes assessed. CONCLUSIONS Over the last years, a significant number of health impact assessments of pneumococcal and rotavirus vaccination programs have been conducted in Latin America and the Caribbean. These studies were carried out few years after the programs were implemented, meet the basic methodological requirements and suggest positive health impact. Future assessments should consider methodological issues and challenges arisen in these first studies conducted in the region.

Privatization and entry of a foreign firm with demand uncertainty

We investigate the effects of trade with a foreign firm and privatization of the domestic pubUc firm on an incentive for the domestic firm to reduce costs by undertaking R&D investment, under demand uncertainty. We suppose that the domestic firm is less efficient than the foreign firm. However, the domestic firm can lower its marginal costs by conducting cost-reducing R&D investment. We examine the impacts of entry of a foreign firm, and the effects of demand uncertainty, on decisions upon cost-reducing R&D investment by the domestic firm and how these affect the domestic welfare.

Cournot competition between a non-profit firm and a for-profit firm with uncertainty

In this paper, we consider a Cournot competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, with uncertain demand. Given an asymmetric tax schedule, we compute explicitly the Bayesian-Nash equilibrium. Furthermore, we analyze the effects of the tax rate and the degree of altruistic preference on market equilibrium outcomes.

Bertrand and Cournot oligopolies when rivals' costs are unknown

We study Bertrand and Cournot oligopoly models with incomplete information about rivals’ costs, where the uncertainty is given by a uniform distribution. We compute the Bayesian- Nash equilibrium of both games, the ex-ante expected profits and the ex-post profits of each firm. We see that, in the price competition, even though only one firm produces in equilibrium, all firms have a positive ex-ante expected profit.

Two-production-period in a duopoly with nonprofit and for-profit firms

We investigate endogenous roles in a competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, by allowing two production periods. We find that the Cournot-type equilibrium and one Stackelberg-type equilibrium where the nonprofit firm becomes the follower exist; however, another tackelberg-type equilibrium where the nonprofit firm becomes the leader does not exist.

Integrated ecological-economic modelling and assessment aproach for coastal ecosystem management

Thesis submitted to the Faculty of Sciences and Technology, New University of Lisbon, for the degree of Doctor of Philosophy in Environmental Sciences

A survey of wireless technologies coexistence in WBAN: analysis and open research issues

Wireless Body Area Network (WBAN) is the most convenient, cost-effective, accurate, and non-invasive technology for e-health monitoring. The performance of WBAN may be disturbed when coexisting with other wireless networks. Accordingly, this paper provides a comprehensive study and in-depth analysis of coexistence issues and interference mitigation solutions in WBAN technologies. A thorough survey of state-of-the art research in WBAN coexistence issues is conducted. The survey classified, discussed, and compared the studies according to the parameters used to analyze the coexistence problem. Solutions suggested by the studies are then classified according to the followed techniques and concomitant shortcomings are identified. Moreover, the coexistence problem in WBAN technologies is mathematically analyzed and formulas are derived for the probability of successful channel access for different wireless technologies with the coexistence of an interfering network. Finally, extensive simulations are conducted using OPNET with several real-life scenarios to evaluate the impact of coexistence interference on different WBAN technologies. In particular, three main WBAN wireless technologies are considered: IEEE 802.15.6, IEEE 802.15.4, and low-power WiFi. The mathematical analysis and the simulation results are discussed and the impact of interfering network on the different wireless technologies is compared and analyzed. The results show that an interfering network (e.g., standard WiFi) has an impact on the performance of WBAN and may disrupt its operation. In addition, using low-power WiFi for WBANs is investigated and proved to be a feasible option compared to other wireless technologies.

Privatization in an international mixed duopoly with environmental taxes

We study the effects of environmental and trade policies in an international duopoly serving two countries, with pollution abatement. This analysis is done in both mixed and privatized markets. The model has two stages: First, governments choose environmental taxes and import tariffs, simultaneously; then, the firms compete in the market by choosing output levels for the domestic market and to export and also abatement levels.

Organização e disposição dos armazéns

Relatório de Estágio Curricular apresentado ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do Grau de Mestre em Logística Orientado pelo Doutor Júlio Faceira Guedes Coorientado pelo Engenheiro Ricardo Costa Moreira

American trypanosomiasis and electrocardiographic alterations among industrial workers in São Paulo, Brazil

In this article, we evaluate electrocardiographic (ECG) alterations among urban workers from a mechanical-metallurgical industry in São Paulo, Brazil. In a cross-sectional survey carried out in 1980, we found 2.2% positive serological testing for Trypanosoma cruzi infection among 27,081 workers. A comparison between seropositive workers and a random sample of seronegative workers frequency-matched by age and occupation revealed that seropositive workers had a much lower educational level, and that a higher proportion of seropositive workers had ECG abnormalities (42.7%) when compared to those negative for T. cruzi infection (19.8%). The high frequency of ECG abnormalities suggests the need to provide medical assistance to these workers, without any kind of discrimination and to bring in a form of management that would decrease this dangerous risk to the workers and people around them.

Pré-fabricação em betão armado – Uma abordagem sobre a indústria e seus processos

O presente relatório resulta do estágio que decorreu na empresa TELHABEL, em Vila Nova de Famalicão e insere-se na unidade curricular Dissertação, Projeto e Estágio (DIPRE) do 2º semestre do 2º ano do curso de Mestrado em Engenharia Civil no ramo de construções no Instituto Superior de Engenharia do Porto. Durante o período de estágio foi possível adquirir uma visão abrangente da pré-fabricação em betão armado e pré-esforçado, que incluiu todas as áreas envolvidas no processo: atividades prévias, organização fabril, processo industrial, produção, transporte e montagem. Foi estabelecido um programa de trabalhos que envolveu a pesquisa de elementos bibliográficos sobre pré-fabricação, e o contacto com o dia-a-dia de uma empresa industrial. Foram estudadas várias tecnologias fabris de produção de elementos pré-fabricados, tentando perceber as suas vantagens, campos de aplicação e condicionantes de utilização. Analisou-se o trabalho fabril incidindo na organização e sequência de atividades, desde a realização de armaduras, cofragens, betonagem, controlo de qualidade até à armazenagem de produto acabado. Com complemento da atividade fabril fez-se uma breve referência ao transporte e montagem do material e a sua íntima relação com a produção. Uma vez que, em Portugal, a pré-fabricação se encontra numa fase de escassa atividade, procurou-se simular um caso real que permitisse ao formando o estudo de um projeto fictício, mas perfeitamente realizável. Concebeu-se a estrutura pré-fabricada para construir um armazém, da qual se fez a medição, orçamentação e elaboração dos desenhos de cofragem para fabrico. Posteriormente estudou-se também a produção da ponte sobre o rio Giraul, que se encontra, presentemente, em produção pela empresa, em Angola. Neste estudo procurou-se perceber as questões envolvidas nas cofragens e armaduras, tendo sido estudada a preparação destas últimas, de modo a alertar o formando para os problemas envolvidos na sua execução. A análise aos projetos propostos permitiu compreender a responsabilidade e complexidade das tarefas envolvidas na produção de pré-fabricados.

Asymmetric taxation in a competition between nonprofit and for-profit firms

This paper considers a Cournot competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, with uncertain demand. Given an asymmetric tax schedule, we compute explicitly the Bayesian-Nash equilibrium. Furthermore, we analize the effects of the tax rate and the degree of altruistic preference on market equilibrium outcomes.

The African studies course of the Instituto de Estudos Superiores Militares. An analysis of the correlations and conflictive character inside the triangle - Development, environment and security - in Africa’s Nigeria

Relatório de Estágio de Mestrado em Ciência Política e Relações Internacionais Globalização e Ambiente