Balanced scorecard no setor público: contributo do consultor de gestão

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.

Balanced Scorecard no setor público: perspetiva do consultor de gestão

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.

Perfil dos artigos sobre controle interno no setor público em periódicos nacionais e internacionais

Este estudo objetiva identificar o perfil de artigos sobre controle interno no setor público, publicados em periódicos nacionais e internacionais indexados na base de dados Scopus. Nos artigos publicados em periódicos nacionais e internacionais indexados na base de dados Scopus, disponíveis no Portal Capes-BR, na área de Social Sciences & Humanities, realizaram-se buscas pelo termo internal control in the public sector. Identificou-se um total de 133 artigos publicados entre os anos de 1983 a 2011 e observou-se que está havendo um aumento na produção científica sobre a temática analisada. Em contrapartida, não há uma literatura específica predominante utilizada nesta área. Os temas mais explorados são: a) auditoria, controle interno, gestão de riscos e governança; b) finanças públicas; c) políticas públicas; e d) desenvolvimento econômico.

Envelhecimento funcional e condições de trabalho em servidores forenses

OBJETIVO: Avaliar o envelhecimento funcional (capacidade para o trabalho) associado às condições de trabalho. MÉTODOS: Responderam ao questionário "Índice de Capacidade para o Trabalho" (ICT), 807 servidores de uma instituição judiciária federal. As condições de trabalho foram analisadas através do método de análise ergonômica do trabalho. RESULTADOS: A maioria das funções estudadas tem predomínio de demandas cognitivas no trabalho. Os diagnósticos mais referidos foram: doenças músculo-esqueléticas (e lesões), neurológicas (incluindo distúrbio emocional), respiratórias, digestivas, dermatológicas e cardiovasculares. Os modelos de análise de regressão logística mostraram que as mulheres, aqueles com maior tempo de trabalho na instituição e os com cargo de auxiliar operacional de serviços diversos têm maiores chances de apresentar ICT baixo ou moderado. CONCLUSÕES: Os resultados ressaltam a necessidade de melhorar as condições de trabalho. Sugere-se a implementação do Serviço Especializado em Engenharia de Segurança e Medicina do Trabalho, como exige a Lei 6.514 de 1977.

Performance management in health centres: evidence from a field study

There has been a growing interest in research on performance measurement and management practices, which seems to reflect researchers’ response to calls for the need to increase the relevance of management accounting research. However, despite the development of the new public management literature, studies involving public sector organizations are relatively small compared to those involving business organizations and extremely limited when it comes to public primary health care organizations. Yet, the economic significance of public health care organizations in the economy of developed countries and the criticisms these organizations regularly face from the public suggests there is a need for research. This is particularly true in the case of research that may lead to improvement in performance measurement and management practices and ultimately to improvements in the way health care organizations use their limited resources in the provision of services to the communities. This study reports on a field study involving three public primary health care organisations. The evidence obtained from interviews and archival data suggests a performance management practices in these institutions lacked consistency and coherence, potentially leading to decreased performance. Hierarchical controls seemed to be very weak and accountability limited, leading to a lack of direction, low motivation and, in some circumstances to insufficient managerial abilities and skills. Also, the performance management systems revealed a number of weaknesses, which suggests that there are various opportunities for improvement in performance in the studied organisations.

Impacto microeconómico da formação profissional e medida da discriminação sexual no mercado de trabalho português: uma abordagem semiparamétrica

A tese estrutura-se em dois ensaios versando temas distintos, se bem que entre eles se possam perceber algumas afinidades decorrentes do facto de ambos se subsumirem à análise de diferentes tipos de investimento em capital humano: a formação profissional e a formação académica superior. No primeiro ensaio, aborda-se a questão da avaliação do impacto de diferentes tipos de formação profissional sobre os salários, a estabilidade da relação contratual trabalhador-empregador e a empregabilidade, em Portugal, por recurso a uma metodologia de estimação semiparamétrica, mais especificamente, através de uma metodologia de enlaçamento baseado em índices de propensão aplicada aos dados do Inquérito ao Emprego do INE, relativos aos anos de 1998 a 2001. Quanto aos impactos salariais, conclui-se que a formação obtida nas empresas será a mais compensadora, mas os restantes tipos de formação também propiciarão ganhos salariais, sendo que a formação obtida nas escolas ou centros de formação profissional será aquela com efeitos menos expressivos. Quanto ao efeito sobre a empregabilidade, as estimativas obtidas apontam para a conclusão de que a formação profissional potenciará o abandono da inactividade, mas não garantidamente o emprego, verificando-se mesmo que a formação recebida nas escolas e centros de formação profissional conduzirá, mais provavelmente, ao desemprego, se bem que, para uma certa fracção de desempregados, o sentido da causalidade possa ser inverso. O segundo ensaio versa a decomposição, da média condicional e por quantis, do diferencial salarial entre homens e mulheres específico do universo dos diplomados do ensino superior, em Portugal (dados do 1.º Inquérito de Percurso aos Diplomados do Ensino Superior realizado em 2001), por forma a apurar o grau de discriminação por género nele indiciado. Usando a metodologia de Machado-Mata e, em alternativa, a metodologia de enlaçamento baseado em índices de propensão, dir-se-ia que, no sector público, a discriminação salarial por género, a existir, será reduzida, i.e. o diferencial salarial observado explicar se á quase integralmente pelas diferenças entre os atributos produtivos dos homens e das mulheres. Diferentemente, no sector empresarial, a discriminação é potencialmente ponderosa. Especial atenção é dedicada ao contributo da área de formação escolar para a explicação do diferencial salarial.

Mobi_System: A Personal Travel Assistance for Electrical Vehicles in Smart Cities

In this work it is proposed the design of a mobile system to assist car drivers in a smart city environment oriented to the upcoming reality of Electric Vehicles (EV). Taking into account the new reality of smart cites, EV introduction, Smart Grids (SG), Electrical Markets (EM), with deregulation of electricity production and use, drivers will need more information for decision and mobility purposes. A mobile application to recommend useful related information will help drivers to deal with this new reality, giving guidance towards traffic, batteries charging process, and city mobility infrastructures (e. g. public transportation information, parking places availability and car & bike sharing systems). Since this is an upcoming reality with possible process changes, development must be based on agile process approaches (Web services).

Riders in the storm: the professions and healthcare governance

The public sector is facing turbulent times and this also challenges the health professions who are expected to serve both the interests of the citizens and the cost-containment and austerity policies of governments. This article seeks to explore the changing role of the health professions. I introduce an approach on ‘citizen professionals’ as active players in the policy process and mediators between the state/policymakers and the citizens/patients. The aim is to highlight a transformative potential of professionalism and the connectedness with other sets of governance, like management. Empirical material from a German case study and a comparative European study serve to illustrate the arguments, drawing on policy analysis and secondary sources. The results bring the complexity of transformations and new emergent forms of professionalism into view that cannot be understood in traditional categories of conflict, exclusion and jurisdiction. Exploring the potential of the health professions to creatively respond to new challenges may reveal new opportunities for innovating healthcare policy beyond market and management.

Barriers for HIV testing during pregnancy in Southern Brazil

OBJECTIVE: To assess HIV testing rate and determine risk factors for not have been tested during pregnancy. METHODS: A cross-sectional study was carried out in Porto Alegre, Southern Brazil, from December 2000 to February 2001. Socioeconomic, maternal and healthcare variables were obtained by means of a standardized questionnaire. Crude and adjusted odds ratios and their 95% confidence intervals were obtained in logistic regression models. RESULTS: A total of 1,642 mothers were interviewed. Of them, 94.3% reported being offered HIV testing before or during pregnancy or during labor; 89 mothers (5.4%) were not tested or did not know if they were tested. Attending fewer than six prenatal visits, being single and younger than 18 years old were relevant barriers preventing HIV testing. There was found a relationship between maternal schooling and the category of prenatal care provider. Having low 22.20 (12.43-39.67) or high 3.38 (1.86-7.68). schooling and being cared in the private sector strongly reduced the likelihood of being HIV tested. CONCLUSIONS: The Brazilian Health Ministry's recommendation for universal counseling and HIV testing has been successfully implemented in the public sector. In order to improve HIV testing coverage, new strategies need to target women cared in the private sector especially those of low schooling.

Cost of schizophrenia: direct costs and use of resources in the State of São Paulo

OBJECTIVE: To estimate the direct costs of schizophrenia for the public sector. METHODS: A study was carried out in the state of São Paulo, Brazil, during 1998. Data from the medical literature and governmental research bodies were gathered for estimating the total number of schizophrenia patients covered by the Brazilian Unified Health System. A decision tree was built based on an estimated distribution of patients under different types of psychiatric care. Medical charts from public hospitals and outpatient services were used to estimate the resources used over a one-year period. Direct costs were calculated by attributing monetary values for each resource used. RESULTS: Of all patients, 81.5% were covered by the public sector and distributed as follows: 6.0% in psychiatric hospital admissions, 23.0% in outpatient care, and 71.0% without regular treatment. The total direct cost of schizophrenia was US$191,781,327 (2.2% of the total health care expenditure in the state). Of this total, 11.0% was spent on outpatient care and 79.2% went for inpatient care. CONCLUSIONS: Most schizophrenia patients in the state of São Paulo receive no regular treatment. The study findings point out to the importance of investing in research aimed at improving the resource allocation for the treatment of mental disorders in Brazil.

Sistemas de incentivos e o mercado de trabalho

Dissertação de Mestrado em Ciências Económicas e Empresariais.

Modelo de gestão de um serviço de finanças da administração pública

Mestrado em Ciências Económicas e Empresariais (Relatório de Estágio)

A perceção dos técnicos profissionais de reinserção social nas equipas de vigilância eletrónica sobre a avaliação de desempenho : estudo de caso

Dissertação de Mestrado, Ciências Económicas e Empresariais, 16 de Junho de 2015, Universidade dos Açores.

O Balanced Scorecard como instrumento de gestão estratégica: sua aplicabilidade no Instituto de Gestão Financeira da Segurança Social, I.P.

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Tecnologias de informação e comunicação (sistemas de informação): desenvolvimento sustentável e administração pública: na senda de uma fórmula integradora e virtuosa a ser considerada na auditoria

Mestrado em Auditoria