Valoración del costo de los recursos propios de las empresas. caso particular: empresas de servicios a la persona en Francia

El WACC o Coste Medio Ponderado de Capital es la tasa a la que se deben descontar los flujos para evaluar un proyecto o empresa. Para calcular esta tasa es necesario determinar el costo de la deuda y el costo de los recursos propios de la compañía; el costo de la deuda es la tasa actual del mercado que la empresa está pagando por su deuda, sin embargo el costo de los recursos propios podría ser difícil y más complejo de estimar ya que no existe un costo explícito. En este trabajo se presenta un panorama de las teorías propuestas a lo largo de la historia para calcular el costo de los recursos propios. Como caso particular, se estimará el costo de los recursos propios sin apalancamiento financiero de seis empresas francesas que no cotizan en bolsa y pertenecientes al sector de Servicios a la Persona (SAP). Para lograr lo anterior, se utilizará el Proceso de Análisis Jerárquico (AHP) y el Modelo de Valoración del Precio de los Activos Financieros (CAPM) con base en lo presentado por Martha Pachón (2013) en “Modelo alternativo para calcular el costo de los recursos propios”.

Efectividad en las redes empresariales

Este estudio tiene como objetivo identificar cuáles son las variables que repercuten en la efectividad de las redes empresariales. Esto, con base en la búsqueda de literatura existente de la efectividad en equipos, en organizaciones y en las redes interorganizacionales, así como el análisis de modelos y estudios empíricos que permitieron el análisis. De acuerdo con la búsqueda, se encontró que variables como la estructura de la red, la estabilidad del sistema, el compromiso de los empleados en cada una de las organizaciones que hacen parte de la red, la confianza dentro de la red, la transferencia de conocimiento y la apertura del sistema son las variables que en conclusión, mostraron ser buenas predictoras de efectividad dentro de las redes empresariales.

El Outsourcing en la dinámica de sistemas hacia mercados extranjeros

Este trabajo recopila literatura académica relevante sobre estrategias de entrada y metodologías para la toma de decisión sobre la contratación de servicios de Outsourcing para el caso de empresas que planean expandirse hacia mercados extranjeros. La manera en que una empresa planifica su entrada a un mercado extranjero, y realiza la consideración y evaluación de información relevante y el diseño de la estrategia, determina el éxito o no de la misma. De otro lado, las metodologías consideradas se concentran en el nivel estratégico de la pirámide organizacional. Se parte de métodos simples para llegar a aquellos basados en la Teoría de Decisión Multicriterio, tanto individuales como híbridos. Finalmente, se presenta la Dinámica de Sistemas como herramienta valiosa en el proceso, por cuanto puede combinarse con métodos multicriterio.

Efectividad en redes Inter-Organizacionales : una aproximación al concepto y su medición

El concepto de efectividad en Redes Inter-organizacionales se ha investigado poco a pesar de la gran importancia en el desarrollo y sostenibilidad de la red. Es muy importante entender este concepto ya que cuando hablamos de Red, nos referimos a un grupo de más de tres organizaciones que trabajan juntas para alcanzar un objetivo colectivo que beneficia a cada miembro de la red. Esto nos demuestra la importancia de evaluar y analizar este fenómeno “Red Inter-organizacional” de forma más detallada para poder analizar que estructura, formas de gobierno, relaciones entre los miembros y entre otros factores, influyen en la efectividad y perdurabilidad de la Red Inter-organizacional. Esta investigación se desarrolla con el fin de plantear una aproximación al concepto de medición de la efectividad en Redes Inter-organizacionales. El trabajo se centrara en la recopilación de información y en la investigación documental, la cual se realizará por fases para brindarle al lector una mayor claridad y entendimiento sobre qué es Red, Red Inter-Organizacional, Efectividad. Y para finalizar se estudiara Efectividad en una Red Inter-organizacional.

La infermeria d'atenció primària en l'atenció als problemes del peu en la diabetis tipus 2 a Catalunya

Aquesta tesi pretén respondre a la pregunta: Què pot fer la infermeria d'atenció primària i què és el què fa, en els problemes del peu en persones amb diabetis tipus 2 a Catalunya?. L'estat del tema exposa la importància de les complicacions en el peu i la possibilitat de reduir-les amb un paper rellevant de la infermeria d'atenció primària. La investigació s'ha centrat en conèixer de què disposa, les activitats que desenvolupa, i què li manca a la infermeria per desenvolupar el seu potencial. Els resultats observats són representatius i mostren clares desigualtats assistencials entre centres, regions sanitàries i tipus de gestió. Suggerint que en l'atenció primària convé organitzar i coordinar l'atenció als problemes del peu en la diabetis, millorar la formació i la capacitació infermera en el tema, fomentar i optimitzar la presència de professionals especialitzats, i potenciar l'educació en diabetis i la promoció de la salut.

Ética na pesquisa em Administração

Ethics on scientific research is approached and often discussed in several areas of knowledge connected to health. In the Administration area there are very few studies which approach the topic of ethics on research. The present paper tried to fill in this gap in the production of knowledge about the topic, investigating how the ethical principles found in the literature and in the codes of conduct are noticed and taken into account in Administration research activities developed by acting researchers in Administration Post Graduation Programs. Theoretically speaking, the study was based mainly on the approaches by Creswell (2007) and Bell and Bryman (2007), which discuss the research ethical principles. Methodologically speaking it was all about an exploratory kind of study, with qualitative research approach. Upon data collection, personal interviews were made aiming at its depth and focus groups were formed. The first stage had interviews with four experienced researchers who took part on a teaching and researching event and on the second stage we used the focus group technique. The focus groups were done in four college institutions along with the post graduation programs in Administration in the states of Rio Grande do Norte, Paraíba and Pernambuco, in Brazil. The results suggest the existence of general principles and parameters for the scientific research recommended in the literature and on official resolution. However, in the Administration area, there are only a few recommendations of good practices when it comes to submitting articles for scientific publications but we found no guidance with ethical principles and parameters which cover all the activities in the scientific research and which specifically meet the research particularities in Administration. The main ethical dilemma pointed by the researchers refers to ethical questions which arise at the time of data collection and on disclosing the results. Most researchers do not know the guidelines and the ethical norms on ethics about research that we have in our country neither do they send in their projects to the research ethics committee. When dilemma arises, they decide the ethical question based on their values and common sense. These elements confirm the thesis that the researcher s procedure in the research activities in Administration is predominantly signed by personal values or by common sense and less by ethical principles, whether by not knowing the normative instruments related to ethics or by disagreeing with any disciplining rules on ethical behavior in the research

Estudo representacional da participação familiar nas atividades dos centros de atenção psicossocial no município de Natal-RN

Comprehending social representations of users relatives of Psychosocial Care Centers (CAPS) from Natal-RN, about their participation in the activities of these services, was the purpose of this study. The research instrument used was a semi-structured interview, led to 28 relatives of users of East and West CAPS II, East and North CAPS-ad, involved in the Relative Therapeutic Group, in Relative Meeting, in the Assembly of Users, Technicians and Relatives, according to the therapeutic schedule of each health services, between August to November 2007. Data obtained in family and users identification were characterized with the aid of charts and boards in absolute and/or percentage values. The discursive material from the guide from interviews was submitted to the informational resource ALCESTE (Analyse Lexicale par Contexte d'un Ensemble of Segments of Texte), and analyzed on the basis of the Theory of Social Representations and Central Nucleus Theory. Most of the relatives were women, married, aged over 50 years, who participated for more than two years in CAPS activities, and a coexistence of more than 11 years with the user. From the classification system of ALCESTE were selected categories, identified by: Category 1, Treatment Improvements and Expectations; Category 2, Living User Before and After; Category 3, Activities Relevance, Contradictions and Suggestions; Category 4, Guidelines -- Psychopharmacology and Medicalization; Category 5, Family Participation and Activities; and Category 6, Therapeutic Conditions Thanks, Tips and Vulnerability. The social representation of the family exists in the desire for change, identifying that we need to promote change by the continuity of therapeutic activities and overcome the detected inconsistencies, targeted by strengthening and by the stability of improvements in living and health conditions of users, experienced in CAPS treatment. The central nucleus had corresponded to positive changes in health and living conditions of users, and the peripheral elements were constituted by family conducts before and during treatment, and the expectations of changes in activities, especially in workshops. Despite this family participation be considered important, it still does not meet conditions to promote the inclusion of family, under an emancipating point of view, capable of causing in subject the hope for autonomy, initiative, individual and collective growths, a closer and active involvement in therapeutic activities, in workshops and discussions

Trajetos no labirinto: história de vida dos portadores de doenças oncológicas em uso de transfusões sanguíneas na cidade de Natal/RN

The studies paths in the maze: life story of individuals with oncological diseases into use of blood transfusion in Natal has the hemotherapy as a primordial procedure to review the relationship between users of oncological health and the due ramifications. The hemotherapy looks for supply the organic needs through blood transfusion, which acquires vital function to the ones that have cancer, because it might reestablish the functionality of the organism throughout the raising of blood components. The impact over the transfusion affects emotionally and physically the users life. Aiming to reflect on these impacts, this study tried, through narratives of lives, rescue their experience since their knowledge of the disease until the time of blood transfusion using. It s about an exploratory-descriptive study, where the qualitative approach uses the theoretical-methodological reference of the oral life history to analyze a colony consisting of five users of health diagnosed with cancer, with achievement of at least three blood transfusions, the clinic Núcleo de Hematologia e Hemoterapia - UFRN, in Natal-RN. The network, in turn, was composed by employees of both sexes, regardless of age, who voluntarily agreed to participate in the study. The data collection, with approval of the Ethics Committee in Research, Liga Norte Riograndense Contra o Cancer, on the number 001/001/2012, occurred through semi-structured interviews, recorded individually in the home context that was previously chosen by employees. The methodological procedure occurred with the transcription of the interviews and their transcreations, and analysis of reports by thematic content analysis. At the reading orientation and interpretation of the employees stories, were discussed three categories of analysis: the impact on psychological REVIEW; impact on socialization and group membership, the environment and the impact of blood transfusion on treatment. Based on the narrative of the life histories of employees, we conclude that the experiences and feelings, hope and sorrow, pain and faith, even when facing a disease like cancer, bring lots of teaching and learning to health professional that deposits humanization health and reinstate hemotherapy forms of clinical critical

Les patients atteints d'hypertension artérielle: approche de leur vécu

The study aims at exploring the experience of the patients suffering from high blood pressure, analysing the difficulties they evoke and trying to generate similarities. It is a qualitative study, based on the phenomenological method. The interviews highlight the fact that the patients are preoccupied only by the symptoms of high blood pressure. They also show that all the patients live through the disease with a lot of emotions, with feelings of frustration, stress, anxiety and helplessness. A better understanding of the patients' experience must enable the nurses to have better targeted actions.

The flower workshop in psychosocial rehabilitation: A pilot study

We report a pilot study with the Flower Workshop, a new modality of psychosocial rehabilitation group activity. Cognitive performance in schizophrenia and other mental conditions can be impaired depending on the tasks to be executed and their respective social context. The vulnerability of these individuals can be reduced by means of cognitive and socio-affective facilitation. We conducted a pilot study to introduce the Flower Workshop in a public Mental Health Service in the city of Ribeirao Preto (Sao Paulo-Brasil) with 12 participants during 18 months (2002-2003). With cognitive and socio-affective facilitation, participants were able to construct vases and make flower arrangements successfully.

O Fundef e a Educação Básica em São Paulo: análise de quatro municípios

Neste trabalho, apresentam-se, comparativamente, as performances assumidas pelos municípios paulistas de Leme, Pirassununga, Rio Claro e Limeira, durante os anos de 1996 a 2000, para o cumprimento de suas obrigações constitucionais em relação à oferta da educação básica, tendo em vista as mudanças inauguradas com a introdução do D. As informações analisadas resultaram de dados coletados junto a órgãos da administração pública direta, de pesquisa junto à imprensa escrita local e de entrevistas com representantes do executivo e da comunidade educacional. A seleção dos municípios buscou captar diferenças nas estratégias dos governos municipais em face da indução à municipalização do ensino fundamental verificada com a implantação do FUNDEF no estado de São Paulo, a partir de 1998.

Alicerces da administração na construção do ensino e da pesquisa em Unidades de Informação

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

A linguagem da administração pública: um estudo sobre a abordagem pós-moderna

Over the last decades, a growing number of scholars from humanities have explored ideas from the postmodern perspective. At the international level, few studies have been undertaken in the public administration field. In Brazil, few articles have been influenced by postmodern ideas. This article presents and discusses theoretical analysis influenced by postmodern ideas in the public administration field, concluding that this appropriation is difficult but worthwhile, especially regarding methodological and analytical issues which may strengthen public administration research.

Enfermagem cuidando de paciente adulto e família no processo de morte em sala de emergência

The purpose of the study was to understand the experience of nursing professionals on the care provided to adult patients and relatives who experience the dying process in an emergency room. Statements of 12 nursing professionals, being 8 technicians and 4 registered nurses of the emergency room of a high-complexity university hospital were analyzed. Data was collected by means of semi-structured interviews and evaluated according to Bardin’s content analysis. As a result, the theme entitled the relative’s mourning process emerged with two categories: alterity as an opening and suffering as a limit. when subjectivity, which was revealed under the principle of alterity, permeated the subjects’ actions, the nursing practices were targeted at the patients and their relative’s needs, but suffering as a limit imposed distancing by the professionals during care provision, even when it was perceived as necessary.

THE CARE NEEDS OF WOMEN INFECTED WITH THE HUMAN PAPILLOMA VIRUS: A COMPREHENSIVE APPROACH

This study is founded on the phenomenology of Martin Heidegger, with the objective to understand the care needs of women infected with the human papilloma virus. Participants were fourteen women who had been diagnosed with this infection. The guiding questions were: What is it like to have this diagnosis? Tell me your experience, from when you received your diagnosis until today. What has your health care been like? The questions revealed the theme - seeking care as solicitude - which showed the importance of the support of family and friends. The presence of the infection as the cause of marital conflicts and separation was another highlighted aspect. The statements showed that there was a sense of resignation after an unsuccessful attempt to find accurate and clear information in order to make assertive decisions. Health interventions for infected women must overcome the traditional models of care, including interventions for health promotion and prevention, with trained professionals who are sensitive to the subjective dimension.