977 resultados para working process
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Over the last decade, software architecture emerged as a critical design step in Software Engineering. This encompassed a shift from traditional programming towards the deployment and assembly of independent components. The specification of the overall system structure, on the one hand, and of the interactions patterns between its components, on the other, became a major concern for the working developer. Although a number of formalisms to express behaviour and supply the indispensable calculational power to reason about designs, are available, the task of deriving architectural designs on top of popular component platforms has remained largely informal. This paper introduces a systematic approach to derive, from behavioural specifications written in Ccs, the corresponding architectural skeletons in the Microsoft .Net framework in the form of executable C] code. Such prototyping process is automated by means of a specific tool developed in Haskell
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The entrepreneurship and innovation have been gradually gaining ground in the academic community as a field of study. However, the interpretations surrounding fragmented, without a univocal definition. In last decades, tourism has received greater attention from researchers in various sciences, varying only by the different emphases considered: economic, social, cultural and environmental. As other emerging sectors in a modern economy, tourism is a dynamic and ever-changing industry. The study has as purpose to provide a better understanding regarding the essence of entrepreneurship: theoretical and practical implications from the perspective of tourism. Regarding the methodology used here, this is a conceptual paper with a literature review that brings together the major components of entrepreneurship and its implications tourist perspective and conceptual model of the dynamic nature of the Triggering Process and innovation (e.g. iTravey, Interactive Stores, Tourist Transportable Tower).
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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.
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New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).
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The role of middle management is essential when managing integrative and emergent strategy formation processes. We stand out the importance of its role connecting micro and macro organizational level offering a very important contribution when examining the strategy-as-practice perspective and integrative strategy formation process. The main goal of this research is to analyse the relationship between the integrative strategy formation process and the roles of middle management under the strategy-as-practice perspective. To check it out we adopted a qualitative methodology droving a case analysis in a Spanish University. Data was collected by means of personal interviews with members of different levels of the Institution, documents analysis and direct observation. In advance of some results we find out that the University develops an integrative strategy formation process and confers to middle management an important role extended all over the organization.
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The use of Mobile and Wireless Information Technologies (MWIT) for provisioning public services by a government is a relatively recent phenomenon. This paper evaluates the results of MWIT adoption by IBGE (The Brazilian Institute of Geography and Statistics) through a case study. In 2007, IBGE applied 82,000 mobile devices (PDAs) for data gathering in a census operation in Brazil. A set of challenges for a large scale application of MWIT required intensive work involving innovative working practices and service goals. The case reveals a set of outputs of this process, such as time and cost reductions in service provision, improved information quality, staff training and increased organizational effectiveness and agility.
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Many studies have been conducted in corporate finance regarding long-term investment and financing decisions. However, short-term asset investments play a significant role in the balance sheet of companies. Moreover, financial managers dedicate significant amounts of time and effort to the subject of working capital management, balancing current assets and liabilities. This paper provides insights regarding the key factors of working capital management by exploring the internal variables of a number of companies. This study used data from 2,976 Brazilian public companies from 2001 to 2008, and found that debt level, size and growth rate can affect the working capital management of companies.
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Este Projecto de Intervenção, “Aprender com os outros - uma estratégia para a inclusão de um aluno com autismo”, fundamentado nos pressupostos e nos procedimentos da investigação-acção, centrou-se nas acções em áreas de maior e menor sucesso do aluno, de nome fictício “Francisco”, no âmbito da língua portuguesa e da socialização, numa perspectiva inclusiva. Este aluno considerado com necessidades educativas especiais (NEE) apresentava perturbações do espectro do autismo (PEA), o que, à partida, se repercutia no seu défice de atenção, na autonomia para a realização das tarefas escolares, na área da linguagem e da comunicação e na interacção social. Como as interacções na turma e com a turma são essenciais para a aprendizagem, propusemo-nos implementar actividades específicas para o desenvolvimento das competências sociais e cognitivas, com abordagem comportamentalista, numa turma do 3º ano de escolaridade, onde estava incluído um aluno diagnosticado com PEA. Também procurámos desenvolver as suas competências académicas, através do trabalho realizado no grupo e com o grupo-turma, criando as condições que favorecessem a socialização do aluno e a sua autonomia. Para atingirmos aqueles objectivos, iniciámos um trabalho a pares e depois em pequenos grupos, para desta forma incluir o “Francisco” na dinâmica das aulas, para que participasse nas actividades propostas, obtendo o respeito dos colegas na valorização das suas intervenções e do seu ritmo de trabalho. Os objectivos definidos, bem como as actividades realizadas e avaliadas, implicando todos os intervenientes no processo, permitiram que o “Francisco” fizesse aprendizagens significativas nas áreas, académica, social, da autonomia e da comunicação. Segundo Silva (2009), a inclusão dos alunos considerados com necessidades educativas especiais no ensino regular implica mudanças ao nível das atitudes e das práticas pedagógicas de todos os intervenientes no processo ensino e aprendizagem, da organização e da gestão na sala de aula e na própria escola enquanto instituição. Acreditamos que só desta forma se pode proporcionar aos alunos marcados pela diferença, que é um valor em si mesma (Rodrigues, 2006; Leitão, 2006; Sanches & Teodoro, 2006; Silva, 2009), as mesmas experiências, aprendizagens e vivências que são proporcionadas aos restantes colegas.
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RESUMO: Considerando a identidade como um processo dinâmico de interacção social, afastando-nos da ideia de identidades pré-estabelecidas, ancoradas numa visão essencialista e, aproximando-nos de uma identidade profissional que se constrói através de sucessivas interacções, procurámos conhecer a identidade profissional do docente de enfermagem. Convictos de que o estudo da identidade pode oscilar entre um pólo individual e um estrutural, optámos pela dimensão biográfica como eixo estruturante deste trabalho. Efectuaram-se oito biografias a docentes integrados no conceito de perito com uma profissionalidade reflectida. Utilizámos ainda o focus group como método complementar. Constatámos que os actores deste estudo se sentem enfermeiros, embora a sua área de actuação seja a docência. Destacam a integração do ensino de enfermagem no ensino superior como determinante na mudança da sua representação social. Todos estes docentes se incluem nos grupos que apresentam um estatuto da identidade realizado ou outorgado. Das competências que devem estar presentes no docente de enfermagem, salientam-se a comunicação, actualização científica e relação, capazes de promover um ambiente que propicie as aprendizagens significativas, de internacionalização, de investigação, como um modelo de conduta a seguir, que participe na vida da organização e seja capaz de motivar o outro, mas sobretudo que seja um bom enfermeiro. ABSTRACT: Considering identity as a social dynamic integration process, departing from the concept of pre-established identities anchored in an essentialist vision, and approaching a professional identity built trough successive interaction, we aimed to know the professional identity of the nursing teacher. Believing that the identity study may oscillate between an individual and a structural pole, we have chosen the biographic dimension as the structural axis for this assignment. Eight biographies from teachers integrated in the expert with a reflective professional identity have been made. We have also used the focus group as a complementary method. We have seen that the actors of this study feel themselves as nurses although their working area is teaching. They point out the higher teaching of Nursing as a determinant in the change of their social representation. All of these teachers are included in the groups that present an identity status that has been fulfilled or attributed. From the skills that should be present in the nursing teacher, communication, scientific knowledge and relationship are indicated when these are able to provide significant learning, internationalization and research as a behaviour model to be followed regarding the life of the organization and that might incentive others, but above as a way to be a good nurse.
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Abstract: The aim of this study was to characterize the trajectory of answerability in Brazil. In the light of studies based on the historical neo-institutionalism approach, formal institutional changes adopted at federal level between 1985 and 2014, and which favor the typical requirements of answerability - information and justification - were identified and analyzed through the content analysis technique. The conclusion is that the trajectory of answerability in contemporary Brazil can be characterized as continuous, primarily occurring through the layering strategy, and whose leitmotif, since its origin, has consisted of matters of financial and budgetary nature. Nevertheless, a recent influence of deeper democratic subjects on it has been observed.
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Education for health is a process in which all public health and medical care personnel are involved. People learn both formally (planned learning experiences) and informally (unplanned learning experiences). Since the patient, the client, the consummer and the community expect public health and medical care personnel to assist them with health and disease issues and problems, the response of the professional "educates" the customer whether the professional intends to educate or not. Therefore, it is incumbent on all public health and medical care professionals to understand their educational functions and their role in health education. It is also important that the role of the specialist in education be clear. The specialist, as to all other specialists, has an in-depth knowledge of his area of expertise, i.e., the teaching/learning process; s/he may function as a consultant to others to enhance the educational potential of their role or s/he may work with a team or with communities or groups of patients. Specific competencies and knowledge are required of the health education specialist; and there is a body of learning and social change theory which provides a frame of reference for planning, implementing and evaluating educational programs. Working with others to enhance their potential to learn and to make informed decisions about health/disease issues is the hallmark of the health education specialist.
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O presente trabalho tem como principal objectivo tentar conhecer e compreender as concepções educativas de um Centro de Actividades Ocupacionais face ao seu público-alvo em particular, as suas dimensões mais relevantes, os factores que as condicionam e os contextos que as limitam ou facilitam. Procurou-se conhecer as concepções e práticas dos actores educativos que intervêm na formação/educação junto de pessoas portadoras de deficiência mental adultas, clientes de um Centro de Actividades Ocupacionais, geograficamente situado em Lisboa. Para tal, elaborou-se um Estudo de Caso utilizando entrevistas semi estruturadas a sete profissionais do centro como técnica de recolha de dados, sendo estes posteriormente tratados através da análise de conteúdo. Assim, definiram-se como objectivos específicos do estudo: caracterizar as finalidades educativas do Centro de Actividades Ocupacionais; caracterizar as práticas de desenvolvimento para os adultos deficientes mentais; caracterizar o modo de participação dos clientes nas actividades: aspectos facilitadores e constrangimentos; identificar as dificuldades dos funcionários do Centro de Actividades Ocupacionais no atendimento aos clientes; caracterizar as iniciativas da instituição face à actualização profissional dos seus funcionários no sentido de fornecer respostas mais adequadas às necessidades dos clientes e, ainda, caracterizar de acordo com o ponto de vista dos actores educativos, a participação das famílias no processo de desenvolvimento dos clientes. Os resultados do estudo evidenciam que as actividades desenvolvidas no Centro de Actividades Ocupacionais se dividem entre as consideradas como socialmente úteis, como a montagem de material eléctrico, por exemplo, e as estritamente ocupacionais. Embora um dos objectivos do Centro de Actividades Ocupacionais seja a inserção do cliente na comunidade, da análise de dados ressalta que não existem muitas actividades que divulguem para o exterior o trabalho desenvolvido pelos adultos portadores de deficiência mental, promovendo pouca interacção dos indivíduos com a comunidade. As profissionais que participaram no estudo revelam motivação para trabalhar junto dos clientes e preocupação em melhorar o seu desempenho profissional, daí sentirem necessidade em adquirir formação contínua e partilhar experiências com outros profissionais. As famílias dos clientes são consideradas pelas participantes do estudo como sendo participativas no quotidiano do seu familiar, contudo existem factores que condicionam essa participação, como o envelhecimento dos progenitores. Abstract The present work aims to know and understand the educational conceptions of an Occupational Activities Center taking into consideration its target audience, particularly, its most relevant dimensions, the conditioning factors and its respective restrictive or facilitating contexts. The objective was to understand the concepts and daily practices of the educational actors that participate in the training/education of the mentally disabled adults who attend an Occupational Activities Center located in Lisbon. In that light, a Case Study was conducted using as the data collection technique semistructured interviews made to seven employees from the Center. This data was later on processed through content analysis. Thus, the following was defined as the study’s specific goals. To: characterize the educational purposes of the Occupational Activities Center; characterize development practices for the mentally disabled adults; characterize the clients’ participation process in the activities and the respective enabling and restrictive aspects; identify the Occupational Activities Center employees’ problems regarding client assistance; characterize the institution’s initiatives regarding the professional update of its employees in order to provide more adequate answers to its clients’ needs and, finally to identify from the educational actors’ perspective the participative role families’ take on when it comes to the clients’ development processes. The study results determine that the activities developed in the Occupational Activities Center are distinguished between the ones considered socially useful, such as the assembly of electric material, and the strictly occupational activities. Although one of the Occupational Activities Center goals is the insertion of the client within the community itself, the data analysis shows that there aren’t many activities that promote to the outside world the work performed by these mentally disabled adults, not advertising enough the individuals’ interaction with the community. The professional women who participated in the study show determination and motivation in working with the clients and also a concern in improving their professional performances, from this derives their need to attend continuous training and to share experiences with other professionals. The study's participants find the clients’ families involved in the daily routines of their relatives. Nonetheless, there are some factors that condition that involvement, such as the parents’ aging.
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Nowadays, the Portuguese insurance industry operates in a market with a much more aggressive structure than a few decades ago. Markets and the economy have become globalised since the last decade of the 20th century. Market forces have gradually shifted – power is now mainly on the demand side. In order to meet the new requirements, the insurance industry must develop a strong strategic ability to respond to constant changes of the new international economic order.One of the basic aspects of this strategic development will focus on the ability to predict the future. We introduce the subject by briefly describing the sector, its organisational structure in the Portuguese market, and challenges arising from the development of the European Union. We then analyse the economic and financial structure of the sector. From this point of view, we aim at the possibility of designing models that could explain the demand for insurance, claims and technical reserves evolution. Such models, (even if based on the past), would resolve, at least partly, one of the greatest difficulties experienced by insurance companies when estimating the budget. Thus, we examine the existence of variables that explain the previous points, which are capable of forming a basis for designing models that are simple but efficient, and can be used for strategic planning.
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The intensive use of semiconductor devices enabled the development of a repetitive high-voltage pulse-generator topology from the dc voltage-multiplier (VM) concept. The proposed circuit is based on an odd VM-type circuit, where a number of dc capacitors share a common connection with different voltage ratings in each one, and the output voltage comes from a single capacitor. Standard VM rectifier and coupling diodes are used for charging the energy-storing capacitors, from an ac power supply, and two additional on/off semiconductors in each stage, to switch from the typical charging VM mode to a pulse mode with the dc energy-storing capacitors connected in series with the load. Results from a 2-kV experimental prototype with three stages, delivering a 10-mu s pulse with a 5-kHz repetition rate into a resistive load, are discussed. Additionally, the proposed circuit is compared against the solid-state Marx generator topology for the same peak input and output voltages.