Abordagem histórica e institucional da mudança em contabilidade de gestão: o caso da normalização nos hospitais públicos portugueses

A teoria institucional constituiu o enquadramento no qual foi suportada a pergunta geral desta investigação: como e porquê a Normalização da Contabilidade de Gestão (NCG) nos hospitais públicos portugueses surgiu e evoluiu? O objetivo geral foi compreender de forma profunda o surgimento e a mudança nas regras de NCG dos hospitais públicos portugueses no período histórico 1954-2011. Face ao enquadramento institucional que justificou uma investigação interpretativa, foi usado como método de investigação um estudo de caso explanatório. A evidência sobre o caso da NCG nos hospitais públicos portugueses foi recolhida em documentos e através de 58 entrevistas realizadas em 47 unidades de análise (nos serviços centrais de contabilidade do Ministério da Saúde e em 46 hospitais públicos, num total de 53 existentes). Quanto aos principais resultados obtidos, no período 1954-1974, as regras criadas pelo poder político para controlo dos gastos públicos e a contabilidade orçamental de base de caixa estiveram na génese dos primeiros conceitos de Contabilidade de Gestão (CG) para os serviços públicos de saúde portugueses. A transição de um regime ditatorial para um regime democrático (25 de Abril de 1974), a criação do Plano Oficial de Contabilidade (POC/77) e a implementação de um estado social com Serviço Nacional de Saúde (SNS) criaram a conjuntura crítica necessária para o surgimento de um Plano Oficial de Contabilidade para os Serviços de Saúde (POCSS/80) que incluiu regras de CG. A primeira edição do Plano de Contabilidade Analítica dos Hospitais (PCAH), aprovada em 1996, não foi uma construção de raiz, mas antes uma adaptação para os hospitais das regras de CG incluídas no POCSS/91 que havia revisto o POCSS/80. Após o início da implementação do PCAH, em 1998, ocorreram sequências de autorreforço institucionalizadoras destas normas, no período 1998-2011, por influência de pressões isomórficas coercivas que delinearam um processo de evolução incremental cujo resultado foi uma reprodução por adaptação, num contexto de dependência de recursos. Vários agentes internos e externos pressionaram, no período 2003-2011, através de sequências reativas para a desinstitucionalização do PCAH em resposta ao persistente fenómeno de loose coupling. Mas o PCAH só foi descontinuado nos hospitais com privatização da governação e rejeição dos anteriores sistemas de informação. Ao nível da extensão da teoria, este estudo de caso adotou o institucionalismo histórico na investigação em CG, quanto se sabe pela primeira vez, que se mostra útil na interpretação dos processos e dos resultados da criação e evolução de instituições de CG num determinado contexto histórico. Na condição de dependência de recursos, as sequências de autorreforço, via isomorfismo coercivo, tendem para uma institucionalização com fenómeno de loose coupling. Como resposta a este fenómeno, ocorrem sequências reativas no sentido da desinstitucionalização. Perante as pressões (políticas, funcionais, sociais e tecnológicas) desinstitucionalizadoras, o fator governação privada acelera o processo de desinstitucionalização, enquanto o fator governação pública impede ou abranda esse processo.

O papel do transporte público nos padrões de mobilidade no acesso a um campus universitário

Dissertação de mestrado integrado em Engenharia Civil

Desafios de uma comunidade minoritária: os apoios sociais na comunidade cigana de Barcelos

Dissertação de mestrado em Crime Diferença e Desigualdade

La carte postale et la représentation des espaces public et intime

La carte postale est un kaléidoscope de vues, d’ornements et de couleurs, qui consacre un tout petit espace au message. C’est à la photographie et aux procédés de reproduction photomécaniques que revient le mérite d’avoir industrialisé la production de la carte postale. Et ce sont les clichés de villes, avec leurs monuments et leurs paysages, qui confèrent à la carte postale son statut de moyen de communication de masse et qui lui concèdent une affinité avec l’industrie du tourisme. La carte postale s’est ainsi emparée de l’ambition photographique de reproduire le monde, s’alliant aux « besoins de l’exploration, des expéditions et des relevés topographiques » du médium photographique à ses débuts. Ayant comme point de départ la carte postale, notre objectif est de montrer les conséquences culturelles de la révolution optique, commencée au milieu du XIXe siècle, avec l’invention de l’appareil photo, et consumée dans la seconde moitié du XXe siècle, avec l’apparition de l’ordinateur. En effet, depuis l’apparition de l’appareil photographique et des cartes postales jusqu’au flux de pixels de Google Images et aux images satellite de Google Earth, un entrelacement de territoire, puissance et technique a été mis en oeuvre, la terre devenant, en conséquence, de plus en plus auscultée par les appareils de vision, ce qui impacte sur la perception de l’espace. Nous espérons pouvoir montrer avec cette étude que la lettre traditionnelle est à l’email ce que la carte postale est au post que l’on publie dans un blog ou dans des réseaux comme Facebook et Twitter. À notre sens, les cartes postales correspondent à l’ouverture maximale du système postal moderne, qui d’universel devient dépendant et partie intégrante des réseaux télématiques d’envoi. Par elles sont annoncés, en effet, la vitesse de transmission de l’information, la brièveté de la parole et l’hégémonie de la dimension imagétique du message, et pour finir, l’embarras provoqué par la fusion de l’espace public avec l’espace privé.

Listening to the public: enacting power : citizen access, Standing and influence in public participation discourses

Public participation in environmental governance is typically associated with citizen access to power despite many closures and limitations having been identified in participatory processes. This article proposes an analytical framework to analyse discursive practices involved in public consultation processes. Critical Discourse Analysis is used to examine and appraise citizens’ access, standing and influence. We apply that framework to a ‘notice and comment’ process on a hydroelectric power plan in Portugal and show that it was discursively managed to justify the decision of constructing 10 large dams and to reject critical or alternative views. Citizens’ access, standing and influence were constrained through diverse discursive practices which (re)produced very unequal power relationsbetween policy proponents and participating individuals. More generally, the article illustrates the potential of Critical Discourse Analysis to assess voice(s) in policy processes. Focusing on argumentative, interactional and rhetorical levels, and how they are interwoven in public consultation discourses, the proposed framework is conceivably applicable in other studies.

Introduction [to "Citizen voices: performing public participation in science and environment communication"]

"ECREA series, ISSN 1742-9420"

Mulheres (in)visíveis: que "género" de comentadores no horário nobre da televisão?

Dissertação de mestrado em Ciências da Comunicação (área de especialização em Informação e Jornalismo)

Acute myocardial infarction in the Brazilian State of São Paulo. In-hospital deaths from 1979 to 1996 and hospital fatality from 1984 to 1998 in the public health system

OBJECTIVE: To determine the following parameters in the Brazilian State of São Paulo: 1) the percentage of deaths due to acute myocardial infarction (AMI) occurring in hospitals; 2) the percentage of deaths due to AMI occurring in public health system hospitals as compared with all in-hospital deaths due to AMI between 1979 and 1996; 3) the fatality due to AMI in public health system hospitals from 1984 to 1998. METHODS: Data were available on the Datasus Web site (the health information agency of the Brazilian Department of Health) that provided the following: a) number of deaths resulting from AMI in hospitals; b) number of deaths resulting from AMI in public health system hospitals; c) number of hospital admissions due to AMI in public health system hospitals. RESULTS: The percentage of in-hospital deaths due to AMI increased from 54.9 in 1979 to 68.6 in 1996. The percentage contribution of the public health system to total number of deaths due to AMI occurring in hospitals decreased from 22.9 in 1984 to 13.7 in 1996; fatality due to AMI occurring in public health system hospitals had an irregular evolution from 1984 to 1992 and showed a slight trend for increased frequency from 1993 to 1998. CONCLUSION: The percentage of in-hospital deaths due to AMI has been increasing. Deaths resulting from AMI in public health system hospitals have decreased when compared with the total number of deaths due to AMI in all hospitals. Fatality due to AMI in public health system hospitals did not decrease from 1992 to 1998.

Couple's willingness to donate embryos for research: a longitudinal study

Introduction. Decision-making on embryo disposition is a source of distress and is subject to change over time. This paper analyses the willingness of couples undergoing in vitro fertilization to donate cryopreserved embryos for research from 15 days after embryo transfer to 12 months later, taking into account the influence of psychosocial, demographic, and reproductive factors. Materials and methods. Prospective longitudinal study, with 74 heterosexual couples undergoing in vitro fertilization in a public fertility centre in Portugal, recruited between 2011 and 2012. Participants were evaluated twice: 15 days after embryo transfer and 12 months later. Results. A significant decrease in patients’ willingness to donate embryos for research over time was observed [86.5% to 73.6%; relative risk (RR) = 0.85; 95% CI 0.76–0.95]. A higher education level (>12 years) [adjusted RR (RRadj) = 0.79; 95% CI 0.64–0.96], considering research on human embryos to be important (vs. very important) (RRadj = 0.59; 95% CI 0.39–0.85) and practicing a religion less than once a month (vs. at least once a month) (RRadj = 0.73; 95% CI 0.53–1.00) seemed associated with unwillingness to donate embryos for research over time. Change towards non-donation happened mainly among couples who first considered that it was better to donate than wasting the embryos. Change towards donation occurred mostly among those stating that their priority at time 1 was to have a baby and who became pregnant in the meantime. Conclusions. Quality of care guided by patients’ characteristics, values, preferences, and needs calls for considering the factors and reasons underlying couples’ willingness to donate embryos for research over time as a topic in psychosocial guidelines for infertility and medically assisted reproductive care.

Assessment of the Cardiovascular Risk and Physical Activity of Individuals Exercising at a Public Park in the City of São Paulo

OBJECTIVE: Physical exercise helps to prevent cardiovascular disorders. Campaigns promoting exercise have taken many people to the parks of our city. The most appropriate exercise for preventing cardiovascular disorders is the aerobic modality; inappropriate exercise acutely increases cardiovascular risk, especially in individuals at higher risk. Therefore, assessing the cardiovascular risk of these individuals and their physical activities is of practical value. METHODS: In the Parque Fernando Costa, we carried out the project "Exercício e Coração" (Exercise and Heart) involving 226 individuals. Assessment of the cardiovascular risk and of the physical activity practiced by the individuals exercising at that park was performed with a questionnaire and measurement of the following parameters: blood pressure, weight, height, and waist/hip ratio. The individuals were lectured on the benefits provided by exercise and how to correctly exercise. Each participant received a customized exercise prescription. RESULTS: In regard to risk, 43% of the individuals had health problems and 7% of the healthy individuals had symptoms that could be attributed to heart disorders. High blood pressure was observed in a large amount of the population. In regard to the adequacy of the physical activity, the individuals exercised properly. The project was well accepted, because the participants not only appreciated the initiative, but also reported altering their exercise habits after taking part in the project. CONCLUSION: Data obtained in the current study point to the need to be more careful in assessing the health of individuals who exercise at parks, suggesting that city parks should have a sector designated for assessing and guiding physical activity.

Impact of nutritional counseling in reducing serum cholesterol in public health service patients

OBJECTIVE: To assess the impact of nutritional attention on the lipid profile and nutritional status of hypercholesterolemic patients attended in health centers of Belo Horizonte. METHODS: Using nutritional attendance patient record cards from two health units, the evolution of the lipid profile and the nutritional state (BMI) was monitored of 96 hypercholesterolemic patients who received diet. The patients were appraised at the following moments: initial (1st consultation), after 3 months (2nd consultation) and last consultation (variable for each patient). RESULTS: On the first attendance, 44,4% of the patients presented not only high total cholesterol and LDL-c, but also hypertriglyceridemia and 70.3% were overweight or obese, but most patients (75.6%) presented adequate HDL-c levels. There was significant reduction in the BMI, total cholesterol, LDL-c values (p < 0.01) and also in the triglyceride levels (p < 0.05) in the first three months, without alteration in the HDL-c levels. A significant reduction (p < 0.01) was observed in the frequency of individuals with high cholesterol (from 89.6% down to 47.9%), high and very high LDL-c (from 82.6% down to 45.7%), as well as high and very high triglyceride (from 43.6% down to 16.7%). The observed reduction in frequency of the low HDL-c was statistically meaningless. CONCLUSION: This study evidences the effect of the nutritional attention on lipid profile in hypercholesterolemic patients, reinforcing the need for a multiprofessional team to attend them at the public health services.

Acute myocardial infarction: predictors of mortality at a public hospital in the city of Fortaleza, Ceará state

OBJECTIVE: To identify the clinical and demographic predictors of in-hospital mortality in acute myocardial infarction with elevation of the ST segment in a public hospital, in the city of Fortaleza, Ceará state, Brazil. METHODS: A retrospective study of 373 patients experiencing their first episode of acute myocardial infarction was carried out. Of the study patients, 289 were discharged from the hospital (group A) and 84 died (group B). Both groups were analyzed regarding: sex; age; time elapsed from the beginning of the symptoms of myocardial infarction to assistance at the hospital; use of streptokinase; risk factors for atherosclerosis; electrocardiographic location of myocardial infarct; and Killip functional class. RESULTS: In a univariate analysis, group B had a greater proportion of the following parameters as compared with group A: non-Killip I functional class; diabetes; age >70 years; infarction of the inferior wall associated with right ventricular impairment; time between symptom onset and treatment at the hospital >12 h; anteroseptal or extensive anterior infarction; no use of streptokinase; and no tobacco use. In a multivariate logistic regression analysis, only non-Killip I functional class, diabetes, and age >70 years persisted as independent factors for death. CONCLUSION: Non-Killip I functional class, diabetes, and age >70 years were independent predictors of mortality in acute myocardial infarction with elevation of the ST segment.

Ciudadanía y bien común en el marco de una ética pública. Citizenship and common good in the frame of a public ethics.

La investigación pretende hacer aportes para la reformulación ético-discursiva de las ideas de ciudadanía y bien común, que sea capaz de articular la libertad y la equidad con la corresponsabilidad solidaria en contextos post-neoliberales de globalización, interculturalidad y exclusión. En este sentido, una reconfiguración de la sociedad y de la ciudadanía implicará mostrar en qué sentido y de qué modo el espacio público tiene que estar abierto no sólo a la competencia y a los consumidores, sino a ciudadanos ilustrados, autónomos y críticos. La investigación parte del supuesto que, desde los presupuestos teóricos, conceptuales y metodológicos de la teoría del discurso y de la teoría de la democracia deliberativa es posible reformular un concepto de bien común apto para articular la integración social en contextos de interacción pluralista y conflictiva, como son las democracias actuales. Puede parecer extraño, y no sin razón, que el concepto de bien común pueda ser rehabilitado en el contexto de sociedades pluralistas y democráticas, e incorporada convincentemente en la estructura de una nueva ética cívica. La extrañeza puede ser aún mayor si se piensa que, en la actualidad, la formulación de una nueva ética cívica se ve enfrentada tanto a desafíos internos, estrictamente ético-filosóficos, como externos, provenientes de problemas y conflictos histórico-contextuales y culturales (Michelini, 1998, 2000). Finalmente, es posible que la supuesta extrañeza esté relacionada también con el hecho de que el concepto de bien común sea empleado no sólo de modo ambiguo, sino que, además, haya sido utilizado en prácticas muy diversas: desde la búsqueda filosófica de la ciudad perfecta y del Estado ideal -en la que Platón manifiesta que "las cosas de los amigos deben ser comunes" (Platón, 1974a, V, 424a, 449c; 1974b, 739a-e)-, hasta las múltiples instrumentalizaciones históricas en las que el concepto de bien común se utilizó para articular la religión con el patriotismo o la razón de Estado. En la historia más o menos reciente de muchos países latinoamericanos encontramos, en este respecto, ejemplos trágicos: en nombre de la razón de Estado y del bien común, no pocas veces se ha pretendido mantener el orden establecido o defender una determinada ideología, incluso vulnerando la legitimidad del Estado de Derecho y lesionando normas éticas fundamentales. El objetivo general de la investigación es fundamentar un sustento teórico coherente para una reelaboración de los conceptos de ciudadanía y bien común en vista de una ética pública de la corresponsabilidad solidaria en sociedades democráticas y en contextos de globalización, interculturalidad y exclusión, e indagar acerca de su aplicabilidad a los campos de la práctica política y educativa. Los resultados del proyecto tendrán un impacto no sólo teórico, sino también práctico en el ámbito de las ciencias humanas, particularmente en el ámbito de la filosofía práctica, la ética pública, la política y el sistema educativo. Además, se propone elaborar lineamientos de acción para las instituciones sociales, educativas y políticas locales, regionales y nacionales, ayudar a esclarecer aspectos centrales de una convivencia democrática y pluralista, y contribuir al esclarecimiento de los deberes, de los derechos y de la corresponsabilidad solidaria.

Tourism education in Ireland : an analysis of the provision of third level tourism education in Ireland focusing on the needs of the public, private and voluntary sectors

Tourism education in Ireland has witnessed a transformation within the last four decades since CERT introduced the first fundamentals of training in the 1960’s. An analysis of the provision of tourism education in Ireland, focusing on the needs of the public, private and voluntary sectors was the main focus of this study and concentrates mainly on third level provision of tourism education within the island of Ireland. The study examines the role of tourism education in Ireland, establishing any current or emerging trends in third level tourism provision. It identifies and analyses the main stakeholders in the public, private and voluntary sectors and investigates if any requirements exist in the provision of third level education. The multi-faceted nature of the tourism industry has resulted in the provision of a diverse range of educational courses. As a result of this diversity, a question hangs over the status of tourism as a professional discipline within itself. Other issues identified through this study are the over provision of tourism courses and the current and future disparity within tourism education. The qualitative nature of the research involved questioning of major stakeholders and educators who influence tourism education provision and developing an overview of the current status of tourism education provision in Ireland identifying the present needs of each sector. Finally several strategies are suggested which may enhance third level tourism education in the future.

To determine if the ‘NIMBY’ phenomenon explains the slow progress of wind farm development or do institutional factors need to be taken in to consideration?

The threats posed by climate change are placing governments under increasing pressure to meet electricity demand from low carbon sources. Wind energy has been has been identified as one of the main technologies to help in meeting these demands. The public in general favour wind energy yet proposed targets for generation capacity lag behind proposed goals. The N IM B Y phenomenon has been suggested as one of the reasons why we are behind our wind generation capacity targets. It is a common mistake to take general support for granted and expect the public to support developments when confronted with them in their local area. In many cases it is not unheard of that governing bodies whether social, political, regulatory, environmental, or cultural can overrule general public support and halt developments. Motives to halt developments will vary depending on the institutional body involved. The problem with the term N IM B Y is that it is too basic a term to describe the broad spectrum of complex motives that various institutions including the public may have against a development. This research focuses on a case study where the developer had major problems with the local county council and its wind energy policies when he was erecting a wind turbine despite having gained planning permission. A survey questionnaire was also used as part o f the research to seek the perception a rural community had on wind energy. The research findings and results are discussed with respect to the literature review highlighting a general public support for wind energy and the influence institutional bodies have over the progress of developments.