Aa necessidades de informação conducentes ao desenvolvimento da contabilidade de gestão na GNR

O presente trabalho de investigação aplicado perspetiva os contributos do desenvolvimento da contabilidade de gestão na Guarda subordina-se ao tema: “As necessidades de informação conducentes ao desenvolvimento da contabilidade de gestão na Guarda Nacional Republicana”. Para a prossecução da investigação, adotou-se o modelo hipotético-dedutivo. Assim sendo, o estudo prima por verificar as hipóteses, responder às perguntas derivadas e tem o propósito último de dar resposta à questão de partida. A metodologia empregue na realização deste trabalho de investigação, foi delineada por Quivy & Campenhoudt (2008) e Sarmento (2013), na qual a análise documental e a pesquisa bibliográfica, as entrevistas, os inquéritos por questionário e as observações diretas foram os procedimentos de recolha de dados empregues. Este trabalho de investigação é constituído por cinco capítulos, esquematizados em três partes, designadamente a Parte I – Enquadramento teórico, a Parte II – Parte prática e as conclusões e recomendações. Na parte I, são apresentados conceitos teóricos, nomeadamente a definição de informação e os conceitos relacionados com os sistemas de informação. Em seguida, é efetuada a abordagem teórica aos conceitos, finalidade e contributos da contabilidade de gestão. A parte II expõe os métodos e procedimentos utilizados, a análise e discussão dos resultados obtidos e são expostas as principais necessidades de informação de gestão das chefias. As conclusões e recomendações futuras são redigidas no último capítulo. Conclui-se que o contributo da contabilidade de gestão, poderá ser preponderante para suprir as necessidades de informação das chefias da Guarda Nacional Republicana, uma vez que estas disporão de informação de gestão que por sua vez permite: a) avaliação dos serviços mais criteriosa; b) determinação de necessidades; c) concretização da economia, eficiência e eficácia; d) efetuar comparações, análises e o controlo dos gastos; e, e) identificar a duplicação de gastos e tarefas. Em suma, contribui para a melhoria do desempenho organizacional.

Pirólise termoquímica de pós da fibra de coco seco em um reator de cilindro rotativo para produção de bio-óleo

This master thesis aims at developing a new methodology for thermochemical degradation of dry coconut fiber (dp = 0.25mm) using laboratory rotating cylinder reactor with the goal of producing bio-oil. The biomass was characterized by infrared spectroscopy with Fourier transform FTIR, thermogravimetric analysis TG, with evaluation of activation energy the in non-isothermal regime with heating rates of 5 and 10 °C/min, differential themogravimetric analysis DTG, sweeping electron microscopy SEM, higher heating value - HHV, immediate analysis such as evaluated all the amounts of its main constituents, i.e., lignin, cellulose and hemicelluloses. In the process, it was evaluated: reaction temperature (450, 500 and 550oC), carrier gas flow rate (50 and 100 cm³/min) and spin speed (20 and 25 Hz) to condensate the bio-oil. The feed rate of biomass (540 g/h), the rotation of the rotating cylinder (33.7 rpm) and reaction time (30 33 min) were constant. The phases obtained from the process of pyrolysis of dry coconut fiber were bio-oil, char and the gas phase non-condensed. A macroscopic mass balance was applied based on the weight of each phase to evaluate their yield. The highest yield of 20% was obtained from the following conditions: temperature of 500oC, inert gas flow of 100 cm³/min and spin speed of 20 Hz. In that condition, the yield in char was 24.3%, non-condensable gas phase was 37.6% and losses of approximately 22.6%. The following physicochemical properties: density, viscosity, pH, higher heating value, char content, FTIR and CHN analysis were evaluated. The sample obtained in the best operational condition was subjected to a qualitative chromatographic analysis aiming to know the constituents of the produced bio-oil, which were: phenol followed by sirigol, acetovanilona and vinyl guaiacol. The solid phase (char) was characterized through an immediate analysis (evaluation of moisture, volatiles, ashes and fixed carbon), higher heating value and FTIR. The non-condensing gas phase presented as main constituents CO2, CO and H2. The results were compared to the ones mentioned by the literature.

Empresa privada y participación digital: modelo de negocio y derecho de petición en Change.org

Esta investigación pretende aproximarse al papel de Change.org como plataforma de petición electrónica en España, donde no existen alternativas administradas por los poderes públicos. Mediante un análisis de contenido cualitativo y una entrevista semi-estructurada, investigamos el modelo de negocio de la página, con el objetivo de conocer su política de protección de datos, su sistema de verificación de los usuarios y, de forma más general, el marco legislativo en el que opera. Los resultados obtenidos muestran al proyecto alejado del derecho de petición español, con un sistema de testeo laxo y que basa sus beneficios en el coste por adquisición.

Perspective d'étudiantes infirmières de leur environnement d'apprentissage de la pratique en contexte de diversité culturelle lors d'une immersion clinique à l'international

Il existe une grande diversité dans les programmes de formation en sciences infirmières concernant l’organisation de stages d’immersion clinique à l’international et le soutien offert aux étudiantes (Kokko, 2011). Cette étude de cas qualitative explore, selon la perspective d’étudiantes infirmières, les éléments de l’environnement d’apprentissage de la pratique en contexte de diversité culturelle dans le cadre d’une immersion clinique à l’international. Le modèle constructiviste de développement de la compétence culturelle de Blanchet Garneau (2013 ; Blanchet Garneau et Pepin, 2015a) a servi de cadre de référence à cette étude. Dix étudiantes ayant participé à l’immersion clinique ont pris part à une entrevue individuelle en profondeur. Suite à une analyse qualitative thématique des données inspirée de Miles, Huberman et Saldana (2014), trois thèmes inter reliés ressortent : accompagnement par de multiples collaborations, trouver sa place dans le milieu d’accueil et écart entre les attentes des étudiantes et l’expérience vécue. Ces thèmes permettent de comprendre l’environnement d’apprentissage des étudiantes dans le développement de leur compétence culturelle, notamment leur capacité de s’ouvrir aux différentes réalités en contexte de diversité culturelle. Puisque peu d’écrits abordent spécifiquement les éléments de l’environnement d’apprentissage liés à la capacité de s’ouvrir aux différentes réalités de la pratique en contexte de diversité culturelle à l’étranger, cette étude contribue à l’approfondissement des éléments de l’environnement d’apprentissage présenté dans le modèle de Blanchet Garneau (2013 ; Blanchet Garneau et Pepin, 2015) et constitue un ajout aux connaissances actuelles liées au développement de la compétence culturelle.

O insucesso em matemática no curso técnico em agropecuária integrado ao ensino médio IFB- Campus Planaltina

Dissertação apresentada para obtenção do grau de Mestre em Educação Social e Intervenção Comunitária

Perspective d'étudiantes infirmières de leur environnement d'apprentissage de la pratique en contexte de diversité culturelle lors d'une immersion clinique à l'international

Il existe une grande diversité dans les programmes de formation en sciences infirmières concernant l’organisation de stages d’immersion clinique à l’international et le soutien offert aux étudiantes (Kokko, 2011). Cette étude de cas qualitative explore, selon la perspective d’étudiantes infirmières, les éléments de l’environnement d’apprentissage de la pratique en contexte de diversité culturelle dans le cadre d’une immersion clinique à l’international. Le modèle constructiviste de développement de la compétence culturelle de Blanchet Garneau (2013 ; Blanchet Garneau et Pepin, 2015a) a servi de cadre de référence à cette étude. Dix étudiantes ayant participé à l’immersion clinique ont pris part à une entrevue individuelle en profondeur. Suite à une analyse qualitative thématique des données inspirée de Miles, Huberman et Saldana (2014), trois thèmes inter reliés ressortent : accompagnement par de multiples collaborations, trouver sa place dans le milieu d’accueil et écart entre les attentes des étudiantes et l’expérience vécue. Ces thèmes permettent de comprendre l’environnement d’apprentissage des étudiantes dans le développement de leur compétence culturelle, notamment leur capacité de s’ouvrir aux différentes réalités en contexte de diversité culturelle. Puisque peu d’écrits abordent spécifiquement les éléments de l’environnement d’apprentissage liés à la capacité de s’ouvrir aux différentes réalités de la pratique en contexte de diversité culturelle à l’étranger, cette étude contribue à l’approfondissement des éléments de l’environnement d’apprentissage présenté dans le modèle de Blanchet Garneau (2013 ; Blanchet Garneau et Pepin, 2015) et constitue un ajout aux connaissances actuelles liées au développement de la compétence culturelle.

O insucesso em matemática no curso técnico em agropecuária integrado ao ensino médio IFB- Campus Planaltina

Dissertação apresentada para obtenção do grau de Mestre em Educação Social e Intervenção Comunitária

The Integration of Foreign Students in the Portuguese School of the 1st Cycle of Basic Education: the Case of a School Grouping in the Municipality of Viseu

The present study aims to understand whether the foreign students who have different nationalities but the Portuguese are integrated into the school of the 1st Cycle of Basic Education. With this purpose, a descriptive and phenomenological research was conducted, making use of documental analysis, as well as semi-structured interviews and sociometric tests. These two data collecting tools were applied to students attending from the 1st to the 4th school years, in three 1st Cycle of Basic Education schools, within a school grouping in Viseu. The data obtained through the interviews allow us to conclude that foreign students, in general, feel integrated both in the school and in the class they belong to. However, the analysis of the results of the sociometric tests reveals other data, allowing us to conclude that one of the students is neither integrated in the school, nor in the class he is part of.

Hälsoundersökning av asylsökande personer - ur ett distriktssköterskeperspektiv : En kvalitativ intervjustudie

The Swedish health care system has in recent years been faced with a challenge in relation to the increased inflow of refugees. Under Swedish law, asylum seekers should be provided the opportunity to receive health screening to determine the risk of infection and the possible need for care, as well as information about the Swedish health care to be provided. The health screening is conducted by district nurses and nurses. The purpose of this study was to investigate the nurses' experience of conducting health screening of asylum seekers. A qualitative study with semi-structured interviews was used as method of data collection. A total of eleven interviews were conducted with district nurses in two counties, in eight cities. Data from the interviews were analyzed using qualitative content analysis. This resulted in three main themes, Health screening characteristics vary, Cultural differences affect the meeting and Challenging for the district nurse. The results showed that the district nurses' organization of and the approach to the health screenings differ.  The mental health of asylum seekers is seen by district nurses in a high degree and this is experienced problems with the care. Intercultural competence and improved communications capabilities were key elements associated with health screening of asylum seekers. The term 'health care that cannot be postponed "was considered difficult to assess and there is a risk that asylum seekers receive incongruent treatment.

Kommunala riktlinjer för anhöriganställningar : En kvalitativ innehållsanalys med feministisk teoriansats

Det övergripande syftet var att undersöka kommunala riktlinjer för anhöriganställningar tillgängliga på kommunernas hemsidor, dvs regeldokument gällande situationer där en anhörig anställs för att vårda en närstående. Det övergripande syftet har byggts upp utifrån följande tre frågeställningar angående hur kommunerna i Sverige beskriver: 1) vilka situationer som berättigar anhöriganställning, 2) hur det säkerställs att den äldre personen skall få sina behov tillgodosedda samt 3) hur säkerställs den anhöriganställdes rättigheter/välmående? Det saknas lagstöd för anhöriganställningar som rättighet, och det kommunala självstyret avgör om kommunen erbjuder denna omsorgsform. På senare tid har anhöriganställningar begränsats och förbjudits i flera svenska kommuner, och enligt uppgifter är det cirka 55–65 % av Sveriges kommuner som tillåter anhöriganställningar. Det är mestadels kvinnor med utländsk bakgrund som är anhöriganställda numera, och feministisk omsorgsforskning och media lyfter fram anhöriganställningar som en kvinnofälla och som en risk för integration av invandrare. I studien inkluderas riktlinjer från totalt 21 kommuner, vilka analyserades med kvalitativ innehållsanalys enligt Elo & Kyngäs (2007). De undersökta riktlinjerna hittades från hemsidorna för Sveriges 121 medelstora och stora kommuner (mer än 20 000 invånare). Resultatet har bearbetats med hjälp av feministisk teori (Hirdman 2012). Resultatet visar att det överlag finns få riktlinjer tillgängliga i Sveriges kommuner och att regelverken skiljer sig åt i de olika kommunerna.  I de riktlinjer som finns är ofta innehållet allmänna eller oklara beskrivningar. En slutsats är därför att många kommuner säkerställer sitt eget handlingsutrymme och ett tolkningsföreträde genom otydliga och allmänt hållna regler i sina riktlinjer. Utifrån ett feministiskt perspektiv kan dessa tolkningsföreträden skapa orättvisa strukturer och skillnader i förutsättningar och villkor för de äldre och för deras anhörigvårdare avseende anhöriganställningar. Slutligen visar resultatet på att de få detaljerade beskrivningarna prioriterar de äldres rättigheter framför de anhöriganställdas. Säkerställandet av de anhöriganställdas rättigheter beskrivs huvudsakligen att ske genom att kontrollera och styra de anhöriganställda. De anhöriganställda är ofta osynliga i riktlinjerna, betraktas som pseudoanställda och hamnar därför mellan stolarna vad gäller stödbehovet (Sand 2010).

Från ensamhet till gemenskap och hur det kommer sig : En studie om faktorer som kan påverka äldre personers väg från ensamhet till gemenskap

Syftet med studien är att öka förståelsen för vilka faktorer som kan leda till och påverka äldre personers deltagande i en social gruppaktivitet riktad till ensamma äldre. Då känslan av ensamheten kan ge stora negativa effekter för den äldre är det viktigt att öka förståelsen och kunskapen om de fenomen och faktorer som påverkar och leder till mer gemenskap och välbefinnande. Studien är en kvalitativ intervjustudie och det insamlade materialet har analyserats genom kvalitativ innehållsanalys med en induktiv ansats. Antonovskys salutogena perspektiv har använts som teoretisk referensram. Sex personer i åldern 75-90 år har deltagit i semistrukturerade intervjuer. Deltagarna ingick i frivilligorganisationen Äldrekontakts sociala gruppaktivitet vilket är riktad till ensamma äldre som söker gemenskap. I resultatet framkom tre olika teman vilket sammanfattar de faktorer som ledde till och påverkade de äldres deltagande i den sociala gruppaktiviteten. De teman som ingår är: förändringsgrunder, förutsättningar och fördelar. Temat förändringsgrunder belyser att motivet för de äldre att delta i aktiviteten grundar sig i en önskan om en ökad gemenskap då relationerna blivit färre och att det hade uppstått en känsla av ensamhet. Vidare framkommer att deltagarnas förhållningssätt riktades mot välbefinnande genom att vara aktiv, att ha en stärkande inställning och att våga exponera sig. Temat förutsättningar beskriver villkor för ett deltagande i aktiviteten. Yttre faktorer var stödet att komma till och från aktiviteten och att det var anspråkslöst att delta. Den inre faktorn var att deltagarna hade tillräckligt med ork så att aktiveten gick att genomföra. Temat fördelar visar på de vinster som uppkom i och med deltagandet i denna gruppaktivitet. Denna aktivitet berikade vardagen genom att det blev ett avbrott i det vardagliga livet och att det fanns något att se fram emot. Deltagarna blev sedda och hörda då det fanns någon att samtala med och något att prata om samt att det skapades nya bekantskaper. En känsla av att bli omhändertagen uppstod vilket uttrycktes genom en tacksamhet att få delta och att det kändes tryggt att medverka i aktiviteten. Resultatet har analyserats genom Antonovskys salutogena perspektiv och tre slutsatser har framtagits. Dessa tre teman har identifierats som en process. Temat förändringsgrunder har visat sig vara en grundförutsättning för resterande process och det har också framkommit att deltagarna har en hög känsla av sammanhang. Denna kunskap kan hjälpa de äldre och de som vill stödja ensamma äldre att ta steget från ensamhet till gemenskap.

Using health-related quality of life instruments for children with long-term conditions : On the basis of a national quality registry system

Introduction: There has been a continuous development of new technologies in healthcare that are derived from national quality registries. However, this innovation needs to be translated into the workflow of healthcare delivery, to enable children with long-term conditions to get the best support possible to manage their health during everyday life. Since children living with long-term conditions experience different interference levels in their lives, healthcare professionals need to assess the impact of care on children’s day-to-day lives, as a complement to biomedical assessments. Aim: The overall aim of this thesis was to explore and describe the use of instruments about health-related quality of life (HRQOL) in outpatient care for children with long-term conditions on the basis of a national quality registry system. Methods: The research was conducted by using comparative, cross-sectional and explorative designs and data collection was performed by using different methods. The questionnaire DISABKIDS Chronic Generic Measure -37 was used as well as semi-structured interviews and video-recordings from consultations. Altogether, 156 children (8–18 years) and nine healthcare professionals participated in the studies. Children with Type 1 Diabetes (T1D) (n 131) answered the questionnaire DISABKIDS and children with rheumatic diseases, kidney diseases and T1D (n 25) were interviewed after their consultation at the outpatient clinic after the web-DISABKIDS had been used. In total, nine healthcare professionals used the HRQOL instrument as an assessment tool during the encounters which was video-recorded (n 21). Quantitative deductive content analysis was used to describe content in different HRQOL instruments. Statistical inference was used to analyse results from DISABKIDS and qualitative content analysis was used to analyse the interviews and video-recordings. Results: The findings showed that based on a biopsychosocial perspective, both generic and disease-specific instruments should be used to gain a comprehensive evaluation of the child’s HRQOL. The DISABKIDS instrument is applicable when describing different aspects of health concerning children with T1D. When DISABKIDS was used in the encounters, children expressed positive experiences about sharing their results with the healthcare professional. It was discovered that different approaches led to different outcomes for the child when the healthcare professionals were using DISABKIDS during the encounter. When an instructing approach is used, the child’s ability to learn more about their health and how to improve their health is limited. When an inviting or engaging approach is used by the professional, the child may become more involved during the conversations. Conclusions: It could be argued that instruments of HRQOL could be used as a complement to biomedical variables, to promote a biopsychosocial perspective on the child’s health. According to the children in this thesis, feedback on their results after answering to web-DISABKIDS is important, which implies that healthcare professionals need to prioritize time for discussions about results from HRQOL instruments in the encounters. If healthcare professionals involve the child in the discussion of the results of the HRQOL, misinterpreted answers could be corrected during the conversation. Concurrently, this claims that healthcare professionals invite and engage the child.

Women's experiences of how their recovery process is promoted after a first myocardial infarction : Implications for cardiac rehabilitation care

Background: After a myocardial infarction and discharge from the hospital a recovery process follows for the women. In order to facilitate their recovery, both a preventive and promotive perspective should be taken into consideration. Despite this, today´s healthcare focuses more on prevention and thus research into the promotion of women’s recovery process is needed. Aim: To explore how women’s recovery processes are promoted after a first myocardial infarction Methods: The study had an explorative and descriptive design based on qualitative content analysis. Findings: The women’s recovery process was promoted through using external and internal resources as well as embracing behaviour, social and psychological dimensions. The women embraced these dimensions to a varying extent and this process led to them being able to take in a new perspective on life. Conclusions: The women’s personal recovery is a multidirectional process with a desire to develop and approach a new perspective on life. It is important for cardiac rehabilitation nurses to not only focus on lifestyle changes and social support, but also on working actively with the women’s inner strength in order to promote the personal recovery of the women. Furthermore, it would be interesting to investigate men’s experiences of how their recovery process after a first Myocardial infarction is promoted.

Hunting the Beast on YouTube : The framing of nature in social media

Humans’ perceived relationship to nature and non-human lifeforms is fundamental for sustainable development; different framings of nature – as commodity, as threat, as sacred etc. – imply different responses to future challenges. The body of research on nature repre-sentations in various symbolic contexts is growing, but the ways in which nature is framed by people in the everyday has received scant attention. This paper aims to contribute to our understanding of the framing of nature by studying how wild-boar hunting is depicted on YouTube. The qualitative frame analysis identified three interrelated frames depicting hunting as battle, as consumption, and as privilege, all of which constitute and are constituted by the underlying notion of human as superior to nature. It is suggested that these hegemonic nature frames suppress more constructive ways of framing the human-nature relationship, but also that the identification of such potential counter-hegemonic frames enables their discursive manifestation.

B2C Digital business presence in the automobile industry

The purpose of this work is to investigate the digital online- and website- presence of the international automobile industry. The focus is on the business-to-consumer area to find out how digital communication is designed and if there are differences in the design dependent on the type of company or its cultural origin. The research is based on different quantitative as well as qualitative studies. After the selection and validation of the test sample, a qualitative content analysis for each corporate website in the test sample is conducted. Then, an extensive quantitative content analysis is applied. In a third step interviews with nine different experts from different sectors of the automobile company are carried out to validate the previous findings and obtain deeper insights. All of the findings are statistically analyzed and comprehensively evaluated.