805 resultados para Net benefits
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The nomination of Guimarães to host the 2012 European Capital of Culture (ECC) has put on the agenda of the city the need of measuring the effects that the implementation of this mega event could have in it and in the municipality a whole. The balance of the benefits and costs and an extended community involvement tend to reduce negative impacts and enhance positive ones. This chapter analyzes the involvement of population and local associations in the planning and organization of the 2012 Guimarães European Capital of Culture, using the coverage made during 2011 by local and national press of the mega event. A content analysis of the news published covering the period between January and December 2011 and using three newspapers was conducted. From those, two were local and weekly newspapers and one was a national daily one. Looking to data results, it can be concluded that it was poor the community involvement and, also, the one of the cultural associations in the organizations of the 2012 ECC. A strong negative reaction to the model choose to plan the mega event conducted by official organizers was found, which has cast doubts on the desirable participation of the residents and, consequently, on the success of the mega event, especially in a perspective of a medium and long term effects.
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The nomination of Guimarães, a small city located in the northwest of Portugal, as European capital of culture (ECOC) in 2012 raised great expectations in the local community towards its socio-economic and cultural benefits. As noted by various authors, namely Kim and Petrick (2005), Kim, Gursoy and Lee (2006) and Gursoy, Chi, Ai and Chen (2011), residents tend to have high expectations about the benefits of hosting a mega-event, although they tend to recognize that some costs will result from it. Therefore, the present research was designed to examine the Guimarães residents’ perceptions on the impacts of the 2012 European capital of culture (2012 ECOC) on the city and the municipality of Guimarães before and after the mega-event and the differences found between the two time periods.
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Work accidents affect business and society as a whole. Fewer accidents mean fewer sick leaves, which results in lower costs and less disruption in the production process, with clear advantages for the employer. But workers and their households bear also a significant burden following a work accident, only partially compen-sated by insurance systems. Furthermore, the consequences of work accidents to the State and Society need also to be considered. When an organization performs an integrated risk analysis in evaluating its Occupational Health and Safety Management System, several steps are suggested to address the identified risk situations. Namely, to avoid risks, a series of preventive measures are identified. The organization should make a detailed analysis of the monetary impact (positive or negative) for the organization of each of the measures considered. Particularly, it is also important to consider the impact of each measure on society, involving an adequate eco-nomic cost-benefit analysis. In the present paper, a case study in a textile finishing company is presented. The study concentrates on the dyeing and printing sections. For each of the potential risks, several preventive measures have been identified and the corresponding costs and benefits have been estimated. Subsequently, the Benefit/Cost ratio (B/C) of these measures has been calculated, both in financial terms (from the organisa-tion’s perspective) and in economic terms (including the benefits for the worker and for the Society). Results show that, while the financial analysis in terms of the company does not justify the preventive measures, when the externalities are taken into account, the B/C ratio increases significantly and investments are fully justified.
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Work-related musculoskeletal disorders (WMSDs) are among the most costly health problems that society is facing today. Prevention involves investments and it is important for organizations to make a cost ebenefit analysis of ergonomic projects. Return on prevention is a recent concern in the domain of occupational safety and health (OSH). There are many studies concerning the return on the prevention of WMSDs, in terms of the benefits for the organization in which the preventive measures are implemented. However, it is also important to perform an analysis of the impact of each measure on society (externalities). A model to perform a financial and economic costebenefit analysis related to OSH projects was developed and it was applied in the case of the prevention of WMSDs in a Portuguese hospital. An analysis of the accidents and corresponding costs has been made in six of the services of the hospital. Financial and an economic costebenefit analysis have been made and the benefitecost ratio (B/C) has been calculated. While the B/C financial ratio, considering only the benefits to the hospital, is around 2, the economic B/C ratio, taking into account all the external benefits that have been quantified, is higher than 14. Relevance to industry: Both the economic and the financial B/C ratio are important support tools for decision makers in public and private organizations, helping them to define which preventive measures should be implemented, taking into account the costs involved and the resulting quantified benefits, for the organization, for the workers and for the society.
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BACKGROUND: When an organization performs an integrated analysis of risks through its Occupational Health and Safety Management System, several steps are suggested to address the implications of the identified risks. Namely, the organization should make a detailed analysis of the monetary impact for the organization of each of the preventive measures considered. However, it is also important to perform an analysis of the impact of each measure on society (externalities). OBJECTIVE: The aim of this paper is to present a case study related to the application of the proposed economic evaluation methodology. METHODS: An analysis of the work accidents in a hospital has been made. Three of the major types of accidents have been selected: needle stings, falls and excessive strain. Following the risk assessment, some preventive measures have been designed. Subsequently, the Benefit/Cost ratio (B/C) of these measures has been calculated, both in financial terms (from the organization’s perspective) and in economic terms (including the benefits for the worker and for the Society). RESULTS: While the financial ratio is only advantageous in some cases, when the externalities are taken into account, the B/C ratio increases significantly. CONCLUSIONS: It is important to consider external benefits to make decisions concerning the implementation of preventive measures in Occupational Health and Safety projects
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This paper discusses the main theme the financial implications that Portuguese companies with the implementation and subsequent certification of the Quality System and respective Quality Audits. The literature review shows that companies do not publish financial results on the subject in question, making it necessary to acquire information through a questionnaire. About 126 questionnaires were sent. Our sample is however 32 validados.Pode to complete questionnaires that the top 5 overall benefits or indirect financial benefits for Portuguese companies were, respectively: improving internal organization; improving the company's image; increasing customer satisfaction; continuous improvement in customer service; improving competitive position. In terms of direct financial benefits the 3 main benefits obtained by the companies were: turnover increase; Performance (cost reduction); Increased business productivity. So it is expected to contribute to the knowledge of the impact, notably financial of Quality Management Systems and respective audits in Portuguese companies.
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This article intends to understand the motivations, benefits and difficulties inherent to Balanced Scorecard (BSC) adoption in the public sector from the perspective of the professionals who implement it - the management consultants. We chose a qualitative research based on semi-structured interviews with management consultants belonging to consulting companies operating in Portugal, with experience in the implementation of the BSC in the public and private sector. The results allowed concluding that the use of management consultants is advantageous on the BSC adoption. To overcome the difficulties in construction and continuity of the BSC in the public sector, the consultants presented some facilitating conditions that can contribute to the increased efficacy in the adoption and continuation of BSC.
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This article intends to understand the motivations, benefits and difficulties inherent to Balanced Scorecard (BSC) adoption in the public sector from the perspective of the professionals who implement it - the management consultants. We chose a qualitative research based on semi-structured interviews with management consultants belonging to consulting companies operating in Portugal, with experience in the implementation of the BSC in the public and private sector. The results allowed concluding that the use of management consultants is advantageous on the BSC adoption. To overcome the difficulties in construction and continuity of the BSC in the public sector, the consultants presented some facilitating conditions that can contribute to the increased efficacy in the adoption and continuation of BSC.
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Effective environmental management within companies, integrated with other management areas like quality and occupational health and safety, is nowadays assumed to be a strategic way to implement and improve lean and cleaner production. Also, sustainable development (SD) and business sustainability can be achieved through a better coordinated management of processes versus associated resources. This paper presents an in depth discussion regarding the promotion of integrated management systems, their benefits and major contribution towards the sustainable development of cleaner production related features. It addresses issues regarding the contributions resulting from the integration of standardized Management System (MS) from both internal and external perspectives. Complementing the overall review of aspects to the development of integrated management systems a survey was conducted in order to better understand the relevance of the identified success factors. The main findings in this paper are as follows: a contextualization model of sustainable development and integrated management systems considering the Triple Bottom Line: economic, social and environmental; and, a method and associated model to support the development of integrated management systems as well as general guidelines to support integration. It can be concluded that a proactive approach and commitment to cleaner production, supported by an integrated management system, brings relevant savings for organizations as well as providing value to the relevant interested parties.
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A presente pesquisa faz uma análise sobre o reconhecimento da necessidade da Música na Escola, levando em consideração o caráter interdisciplinar, lúdico e as restantes propriedades da música, capazes de promover cada vez mais sinapses, fato este comprovado pela Neurociência, em que o aluno passa a estar mais motivado, através da constante e percetível ativação de diversas áreas cerebrais distintas das áreas específicas do tratamento da informação musical. O ponto de partida para esta pesquisa foi a Lei 11.769/08 do Governo Federal Brasileiro que trata da obrigatoriedade do ensino da música na educação básica, a partir deste momento, houve grandes perspetivas e projetos direcionados ao retorno da música à sala de aula, focalizando a atenção para a melhor organização dos espaços, nomeadamente, estruturas, materiais e pessoal, de forma a garantir o sucesso do ensino através da música. Tendo em conta a implementação desta lei, houve a necessidade de analisar na prática, os benefícios da música na aprendizagem, bem como a formação do docente para esta atividade. Deste modo, fez-se o enquadramento teórico com base nos conhecimentos já existentes sobre políticas educativas públicas e o ensino artístico, especificamente a presença da Música no currículo escolar. Este enquadramento serviu de base para a realização de um estudo no município de Coelho Neto no Maranhão – Brasil, com base na temática: ―A Importância da Música na Motivação do Aluno‖, que demonstrou a falta de preparação dos docentes no que concerne à música. Assim, esta investigação-ação levou-nos à elaboração do Projeto ―Formar para melhor ensinar‖, no sentido de ajudar os professores a superar esta lacuna. Este projeto será implementado no próximo ano letivo.
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Esta dissertação pretende estudar e demonstrar a importância da reorganização territorial ao nível do poder local, analisando em particular a fusão dos municípios de Aveiro e de Ílhavo. O principal objectivo deste trabalho reside em medir as implicações da reorganização territorial por via da fusão de municípios, o que é conseguido através do estudo da evolução histórica das várias reformas administrativas ocorridas em Portugal, com especial ênfase o século XIX devido ao seu enorme ímpeto reformista, bem como da análise de um caso muito específico de dois municípios vizinhos, que partilhando uma mesma realidade espacial e natural (Ria de Aveiro), já foram, em determinada época, um só município. Procurar-se-ão aferir quais os aspectos determinantes na tomada de decisão relativamente a esta temática, bem como avaliar os principais obstáculos e benefícios da sua concretização.
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RESUMO: A presente investigação incide no estudo da influência das dimensões do controlo do acesso à Internet, propostas por Hackman e Oldham (1975), e das facetas da satisfação com o trabalho, propostas por Spector (1985) num contexto organizacional. Os dados foram obtidos através da aplicação de três escalas avaliativas: o "Job Diagnostic Survey" (JDS), o "Job Satisfaction Survey" (JSS), e uma escala criada para avaliar as dimensões do controlo do acesso à Internet. O estudo incidiu numa amostra de conveniência, constituída por 135 colaboradores pertencentes a três organizações. Os resultados obtidos demonstraram que apenas três dimensões revelaram relações de antecedência com as dimensões da satisfação com o trabalho: no bloqueio a páginas e aplicações foram identificadas relações de antecedência com a da satisfação com os benefícios adicionais e com a promoção. Quanto à voz nas políticas da organização foram identificadas relações com a satisfação com os colegas, e com a natureza do trabalho. E na legislação foram identificadas relações com a satisfação com as recompensas contingenciais, com as condições operantes e com a comunicação. Os resultados levaram à não confirmação do modelo em análise, por não estar em linha com o quadro teórico estabelecido. Foram discutidas algumas das implicações dos resultados obtidos. ABSTRACT: The current research focus in the study of influence between the Internet Access control dimensions, proposed in this study, and the global Job satisfaction, proposed by Hackman e Oldham (1975) and the job satisfaction facets proposed by Spector (1985) in a organizationsl context. The data eas obtained through the application of three scales: num contexto organizacional. "Job Diagnostic Survey" (JDS), the "Job Satisfaction Survey" (JSS),and a scale that was created to evaluate the internet Access control. The study focused on a convenience sample, constituted by 135 participants from three organizations. The results show that only three dimensions revealed to have an antecedent relationship with the job satisfaction dimensions: in the websites and applications blocking, it was identified as having an antecedent relationship with the satisfaction with fringe benefits and promotion. Voice in the organizational policies was verified as an antecedent to the dimensions of the satisfaction with the coworkers and with the nature of work. And finally, the legislation was confirmed as an antecedent in the relationship with the dimensions satisfaction with contingent rewards, operating conditions and communication. The results led to the non confirmation of the studied theoretical model. Some of these results implications were discussed.
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What interests me more here is the so-called Historical Inevitability. It is a concept intimately linked with Human Choice and Freedom. There is a long history of debate around it among the western thinkers. The protestant thinkers, and particularly its Calvinist brand laid much emphasis upon predestination. The modern thinkers, freed from the theological trappings, questioned the Church imposed limitations to the capacity of human reasoning. The progress of science and technologies supported by it through the Industrial Revolution and thereafter seemed to endorse this new self-confidence. However, the miseries brought upon mankind by regional and world wars fuelled by the same technologies have made mankind wary of its faith upon scientific progress. The promises of modernization have left the greater part of mankind without its benefits, and even the rest of mankind is unsure of living in a safe and uncontaminated environment.
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Mestrado em Contabilidade e Gestão das Instituições Financeiras
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International statistics show that the problem of the accidents at work is far away to be solved (ILO estimates that every year about 270 million work accidents and 160 million occupational diseases resulting in the death of more than 2 million workers occurs in the world). That's why the EU global goal concerning the community' strategy for occupational health and safety for 2007-2012 is to reduce in 25% the incidence rate of occupational accidents and diseases. In this prospect it is presented a case study which justify the need to develop studies in Safety, Hygiene and Health at Work area as a way to encourage the managers to implement preventive actions and strategies, besides meeting the legal requirements, in order to reduce the occurrence of work accidents, improve the work conditions and therefore obtain benefits in added values and reinforced competition. The general objective of this study is to describe the work situations, identify the dangers and associate the potential risks and consequences; evaluate and value the risk. The study uses the Failure Table methodology and, in the business area of an organization which will be from now on designated as MANTEM that works in the electromechanical maintenance area. The results were, amongst others, some actions to be implemented to eliminate/minimize risks.