Healing wounds institutional strength, peacebuilding, and productive entrepreneurship – exploratory analysis on 23 departments of Colombia

Este estudio presenta un análisis exploratorio sobre la correlación entre la fortaleza institucional, las condiciones de paz, y el emprendimiento en una muestra de 23 departamentos en Colombia usando datos de 2014. Para llevar a cabo este objetivo se propusieron y construyeron tres índices siguiendo definiciones conceptuales seminales o estándares de evaluación internacional, a saber: 1) El Índice de Fortaleza Institucional, 2) El Índice de Construcción de Paz (construido a partir del índice de paz negativa y el índice de paz positiva) y 3) El Índice de Emprendimiento Productivo. Los resultados no muestran una correlación significativa entre todos los tres índices. Por un lado, existe una correlación significativa (p<0.05) entre los índices de fortaleza institucional y emprendimiento productivo. Por otro lado, existen correlaciones negativas no significativas entre los índices de paz positiva y fortaleza institucional, emprendimiento productivo y paz positiva y emprendimiento productivo y construcción de paz. En un segundo acercamiento, la población de los departamentos fue la variable con mayor número de correlaciones significativas (p<0.01) entre variables relacionadas con emprendimiento productivo, empleo, producto interno bruto, sofisticación industrial, innovación (patentes) y crimen. Finalmente, se discuten las conclusiones y las futuras investigaciones.

ELECTRONIC GOVERNMENT POLICIES IN BRAZIL: CONTEXT, ICT MANAGEMENT AND OUTCOMES

The State Reform processes combined with the emergence and use of Information and Communication Technology (ICT) originated electronic government policies and initiatives in Brazil. This paper dwells on Brazilian e-government by investigating the institutional design it assumed in the state's public sphere, and how it contributed to outcomes related to e-gov possibilities. The analyses were carried out under an interpretativist perspective by making use of Institutional Theory. From the analyses of interviews with relevant actors in the public sphere, such as state secretaries and presidents of public ICT companies, conclusions point towards low institutionalization of e-gov policies. The institutional design of Brazilian e-gov limits the use of ICT to provide integrated public services, to amplify participation and transparency, and to improve public policies management.

Combination of Multiple Molecular Markers Can Improve Prognostication in Patients With Locally Advanced and Lymph Node Positive Bladder Cancer

Purpose: We tested whether the combination of 4 established cell cycle regulators (p53, pRB, p21 and p27) could improve the ability to predict clinical outcomes in a large multi-institutional collaboration of patients with pT3-4N0 or pTany Npositive urothelial carcinoma of the bladder. We also assessed whether the combination of molecular markers is superior to any individual biomarker. Materials and Methods: The study comprised 692 patients with pT3-4N0 or pTany Npositive urothelial carcinoma of the bladder treated with radical cystectomy and bilateral lymphadenectomy (median followup 5.3 years). Scoring was performed using advanced cell imaging and color detection software. The base model incorporated patient age, gender, stage, grade, lymphovascular invasion, number of lymph nodes removed, number of positive lymph nodes, concomitant carcinoma in situ and adjuvant chemotherapy. Results: Individual molecular markers did not improve the predictive accuracy for disease recurrence and cancer specific mortality. Combination of all 4 molecular markers into number of altered molecular markers resulted in significantly 1 higher predictive accuracy than any single biomarker (p < 0.001.). Moreover addition of number of altered molecular markers to the base model significantly improved the predictive accuracy for disease recurrence (3.9%, p < 0.001) and cancer specific mortality (4.3%, p < 0.001). Addition of number of altered molecular markers retained statistical significance for improving the prediction of clinical outcomes in the subgroup of patients with pT3N0 (280), pT4N0 (83) and pTany Npositive (329) disease (p < 0.001). Conclusions: While the status of individual molecular markers does not add sufficient value to outcome prediction in patients with advanced urothelial carcinoma of the bladder, combinations of molecular markers may improve molecular staging, prognostication and possibly prediction of response to therapy.

Report from The International Society for Nomenclature of Paediatric and Congenital Heart Disease: cardiovascular catheterisation for congenital and paediatric cardiac disease (Part 1-Procedural nomenclature)

Interventional cardiology for paediatric and congenital cardiac disease is a relatively young and rapidly evolving field. As the profession begins to establish multi-institutional databases, a universal system of nomenclature is necessary for the field of interventional cardiology for paediatric and congenital cardiac disease. The purpose of this paper is to present the results of the efforts of The International Society for Nomenclature of Paediatric and Congenital Heart Disease to establish a system of nomenclature for cardiovascular catheterisation for congenital and paediatric cardiac disease, focusing both on procedural nomenclature and on the nomenclature of complications associated with interventional cardiology. This system of nomenclature for cardiovascular catheterisation for congenital and paediatric cardiac disease is a component of The International Paediatric and Congenital Cardiac Code. This manuscript is the first part of a two-part series. Part 1 will cover the procedural nomenclature associated with interventional cardiology as treatment for paediatric and congenital cardiac disease. This procedural nomenclature of The International Paediatric and Congenital Cardiac Code will be used in the IMPACT Registry (TM) (IMproving Pediatric and Adult Congenital Treatment) of the National Cardiovascular Data Registry (R) of The American College of Cardiology. Part 2 will cover the nomenclature of complications associated with interventional cardiology as treatment for paediatric and congenital cardiac disease.

Report from The International Society for Nomenclature of Paediatric and Congenital Heart Disease: cardiovascular catheterisation for congenital and paediatric cardiac disease (Part 2-Nomenclature of complications associated with interventional cardiology)

Interventional cardiology for paediatric and congenital cardiac disease is a relatively young and rapidly evolving field. As the profession begins to establish multi-institutional databases, a universal system of nomenclature is necessary for the field of interventional cardiology for paediatric and congenital cardiac disease. The purpose of this paper is to present the results of the efforts of The International Society for Nomenclature of Paediatric and Congenital Heart Disease to establish a system of nomenclature for cardiovascular catheterisation for congenital and paediatric cardiac disease, focusing both on procedural nomenclature and the nomenclature of complications associated with interventional cardiology. This system of nomenclature for cardiovascular catheterisation for congenital and paediatric cardiac disease is a component of The International Paediatric and Congenital Cardiac Code. This manuscript is the second part of the two-part series. Part 1 covered the procedural nomenclature associated with interventional cardiology as treatment for paediatric and congenital cardiac disease. Part 2 will cover the nomenclature of complications associated with interventional cardiology as treatment for paediatric and congenital cardiac disease.

Resenha de estudos sobre o executivo

Este artigo ?? uma resenha da literatura sobre o Executivo que discute o impacto dos sistemas parlamentarista e presidencialista na capacidade governamental de formular e implementar pol??ticas p??blicas. Ao longo do texto, busca-se identificar fatores que permitem ou bloqueiam o exerc??cio de uma fun????o coordenadora e unificadora de a????es, analisando a rela????o entre os poderes Executivo e Legislativo, a estrutura do poder Executivo e as rela????es entre o Executivo pol??tico e a burocracia. Os estudos sobre parlamentarismo enfocam: import??ncia dos partidos, papel dos ministros, extens??o do poder do primeiro ministro e papel coletivo do gabinete. J?? os trabalhos sobre presidencialismo v??o de pesquisas sobre o Congresso norte-americano, envolvendo infer??ncias estat??sticas e an??lises baseadas na teoria institucional a estudos de caso sobre a American Politics (presid??ncia e lideran??a). Apesar das diferen??as entre parlamentarismo e presidencialismo, a literatura indica que mecanismos institucionais de controle de agenda produzem os mesmos efeitos nos dois sistemas.

Fatores que inibem a institucionalização do orçamento como ferramenta de controle gerencial em uma IFES

Este estudo aborda o tema orçamento como ferramenta de controle gerencial em uma Instituição Federal de Ensino Superior (IFES), cujo objetivo da pesquisa foi investigar, descrever e analisar os fatores que inibem a institucionalização do orçamento como ferramenta de controle gerencial em uma IFES. A questão de pesquisa é quais os fatores que inibem a institucionalização do orçamento como ferramenta de controle gerencial em uma IFES? Desta forma, a compreensão do problema norteou a opção por um estudo de caso, com uma abordagem qualitativa, com objetivos descritivo e exploratório, utilizando como procedimentos técnicos de coleta de dados a observação não participante, entrevista semi estruturada e analise documental. O levantamento dos dados deu-se nos meses de dezembro de 2013 a março de 2014. Como técnica de análise de dados foi utilizada a técnica de Análise de Conteúdo de Bardin (1977, 2004) desenvolvida nos meses abril a junho de 2014. A pesquisa teve como referenciais teóricos, a literatura de Orçamento com trabalhos de Frezatti et al., (2008) e Covaleski et al., (2003) e a Teoria Institucional com a contribuição de trabalhos de autores como Burns e Scapens (2000) e Dimaggio e Powell, (1983, 2007). Entretanto, cabe destacar que a literatura principal utilizada foi a de Frezatti et al., (2011) onde foram analisadas oito categorias impactantes ao processo orçamentário. Na análise dos dados, foi analisado o processo orçamentário nos planos teórico e real, foi verificado os estágios de institucionalização das etapas e funções do processo orçamentário e foi observado oito categorias de análise com 27 fatores impactantes a institucionalização do orçamento. Como conclusão, foi verificado 16 fatores inibidores, tais como: Comunicação Top Down, Dados Históricos, Impessoalidade e que o orçamento na IFES ainda não foi institucionalizado como ferramenta de controle gerencial. É apenas um “critério cerimonial de valor” que estabiliza e legitima a gestão da universidade frente à comunidade acadêmica e aos órgãos de controle externo.

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

Factors Influencing the Implementation of the Balanced Scorecard in Portugal: Empirical Evidence From Privately Owned and Publicly Owned Organizations

In this paper we aim to identify and analyze a set of variables that can potentially influence the adoption and knowledge of the Balanced Scorecard (BSC) in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. The study also reveals that in spite of the noticeable differences between public and private sector, the BSC is used in the public sector after a few adjustments to the traditional model. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

Determinant factors of the implementation of the balanced scorecard in Portugal: empirical evidence in public and private organizations

In this article we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC)in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

Use of performance information by local politicians: a field study in the Portuguese context.

This paper seeks to investigate the use of performance information by politicians and whether the institutional reforms on performance management (PM) have been operationalized by local politicians. Differences on the policy field and the organizational context have been analyzed. Our goal is contribute to knowledge on PM in the political sphere and understand the different responses of politicians to government change initiatives (mainly coercive pressures). Our findings show that local politicians support the notion that greater attention should be devoted to the use of performance information on the evaluation process. Nevertheless they are very skeptic in relation to effective execution of government reforms. There is an internal culture where agencies are embedded, strongly influenced by the high degree of politicisation among senior managers, that lead politicians to be more concerned about personal opinions and informal performance information rather than to use more sophisticated information (output and outcome measures). The institutional approach helps us to identify political responses to institutional pressures and understand the reasons for a reduced use in the Portuguese context.

Electronic government policies in Brazil: context, ICT management and outcomes

The State Reform processes combined with the emergence and use of Information and Communication Technology (ICT) originated electronic government policies and initiatives in Brazil. This paper dwells on Brazilian e-government by investigating the institutional design it assumed in the state's public sphere, and how it contributed to outcomes related to e-gov possibilities. The analyses were carried out under an interpretativist perspective by making use of Institutional Theory. From the analyses of interviews with relevant actors in the public sphere, such as state secretaries and presidents of public ICT companies, conclusions point towards low institutionalization of e-gov policies. The institutional design of Brazilian e-gov limits the use of ICT to provide integrated public services, to amplify participation and transparency, and to improve public policies management.

COGNITIVE LEGITIMACY, RESOURCE ACCESS, AND ORGANIZATIONAL OUTCOMES

Previous research has demonstrated the importance of developing legitimacy initiatives in order to create new business opportunities, satisfy shareholders, and obtain access to resources. Within this framework, cognitive legitimacy plays a key role. Through a case study of six Spanish public universities, the authors measure the relationship between cognitive legitimacy, access to resources, and organizational results. The results support the assertion that organizations with more cognitive legitimacy have greater access to resources and improved their results. This study contributes with muchneeded empirical research on cognitive legitimacy and demonstrates its usefulness as an explanative factor of organizational success.

Estudo da mudança nas práticas de contabilidade de gestão em Portugal: o casa da Amorim Revistimentos

Dissertação apresentada ao Instituto Politécnico do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas Orientado pela Prof.ª Doutora Maria João Martins Ferreira Major, Prof. Associada, ISCTE Business School - IUL