Integrating skills profiling and purchasing portfolio management:an opportunity for building purchasing capability

Kralijc’s (1983) purchasing portfolio approach holds that different types of purchases need different sourcing strategies, underpinned by distinct sets of resources and practices. The approach is widely deployed in business and extensively researched, and yet little research has been conducted on how knowledge and skills vary across a portfolio of purchases. This study extends the body of knowledge on purchasing portfolio management, and its application in the strategic development of purchasing in an organization, and on human resource management in the purchasing function. A novel approach to profiling purchasing skills is proposed, which is well suited to dynamic environments which require flexibility. In a survey, experienced purchasing personnel described a specific purchase and profiled the skills required for effective performance in purchasing that item. Purchases were categorized according to their importance to the organization (internally-oriented evaluation of cost and production factors) and to the supply market (externally-oriented evaluation of commercial risk and uncertainty). Through cluster analysis three key types of purchase situations were identified. The skills required for effective purchasing vary significantly across the three clusters (for 22 skills, p<0.01). Prior research shows that global organizations use the purchasing portfolio approach to develop sourcing strategies, but also aggregate analyses to inform the design of purchasing arrangements (local vs global) and to develop their improvement plans. Such organizations would also benefit from profiling skills by purchase type. We demonstrate how the survey can be adapted to provide a management tool for global firms seeking to improve procurement capability, flexibility and performance.

Contaminated sites and brownfield management State of art in Brazil and in Germany

Purpose - The aim of this paper is to briefly present aspects of public brownfield management policies from Brazilian and German points of view. Design methodology approach - The data collection method combined literature and documental research. The bibliography included Brazilian and German literature about brownfield management. The documental research includes Brazilian and German legislation and official documents published by CETESB, the Environmental Company of the State of São Paulo, Brazil. Furthermore, publications of German governmental research institutions have been integrated in the paper. Findings - In Brazil, despite the lack of a federal public policy, the State of São Paulo has approved specific rules to deal with contaminated sites. Topics that could be targets of scientific studies have been identified. Experiences in Germany show that it is essential to have political will and cooperation between the different political levels and technical disciplines. Partnerships between German and Brazilian universities would be welcome as there is a wide range of opportunities for academic post-graduation studies and research focusing on human resources capacitation in environmental management. Originality value - The paper makes an original contribution of exploring an area (brownfield management) that is at the forefront of discussion in academe and industry

Relationships between human resource dimensions and environmental management in companies: proposal of a model

This work deals with the main contributions of human resource dimensions for the environmental management in a company. While the specialized literature concerning the technical aspects of environmental management expands, there is a gap in the bibliography: integrated approaches between human resource dimensions and environmental management. An extensive bibliographical review was undertaken in order to systematize the human resource dimensions and their contributions concerning the effectiveness of the environmental management system. A model that analyses the relationships between these dimensions and the typical phases of an environmental management system is presented, within a perspective of application for academicians and managers. (c) 2006 Elsevier Ltd. All rights reserved.

A reforma administrativa da Nova Zel??ndia nos anos 80-90: controle estrat??gico, efici??ncia gerencial e accountability

O artigo discute o processo de reforma administrativa implementada na Nova Zel??ndia a partir de 1984, com a chegada do Partido Trabalhista ao poder, abordando seus principais desdobramentos nos anos 90. Parte de uma apresenta????o do modelo administrativo em vigor na Nova Zel??ndia antes das reformas empreendidas em 1984, delimitando dessa forma o quadro referencial para comparar a situa????o anterior com a atual, de maneira que proporcione uma avalia????o sobre os impactos das medidas empreendidas. Em seguida, apresenta uma descri????o dos objetivos e princ??pios norteadores da reforma tais como, separa????o das fun????es comerciais das n??o-comerciais; separa????o entre as fun????es administrativas e de assessoria; princ??pio do ???quem usa paga???, user pays; transpar??ncia na concess??o de subs??dios; neutralidade competitiva, descentraliza????o e aumento do poder discricion??rio do administrador; melhoramento da accountability, entre outros. A seguir, s??o apresentadas as principais medidas empreendidas pelo governo trabalhista entre 1984 e 1990, dando ??nfase ?? metodologia adotada para a implementa????o e accountability dos contratos de gest??o firmados entre os executivos- chefe e os ministros. Posteriormente, o autor apresenta as modifica????es introduzidas nas regras de contrata????o de pessoal no servi??o p??blico neozeland??s e, de um modo mais geral, na pol??tica de recursos humanos. Finalmente, ?? tra??ado um perfil da situa????o atual da Nova Zel??ndia, bem como ?? feita a apresenta????o sucinta daqueles que o autor considera como sendo os ???suportes conceituais da reforma???: o movimento gerencialista, a teoria do Public Choice e a teoria Principal-Agente.

Factores relativos al entorno, recursos humanos y sistemas de información y gestión en la adopción del cuadro de mando integral en organizaciones portuguesas

In this paper we aim to identify and analyze a set of variables that can potentially influence the adoption of the Balanced Scorecard (BSC) in Portuguese public and private organizations. These variables are related to the environment (perception of environmental uncertainty), with human resources (support of top management) and, information and management systems (strategic map design and establishment of cause-effect relationships between indicators and perspectives of the BSC). Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations and 549 privately-owned organizations in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that the top management commitment, the development of strategy maps and the establishment of cause-effect relationships are factors that are associated with the implementation of the BSC.

Capital Intelectual: sua divulgação no setor bancário em Portugal

The importance of intangible resources has increased dramatically in recent years comparing to tangible ones. The economy in which we live is the result of competitive pressures that have imposed the implementation of business at an international level as well as a requirement in the application of sophisticated technologies that allow us to follow this fast evolution. In this age of information and innovation organizations will only survive if they are inserted in a global network of strategic relations, generically called as the network economy by Lev (2003). The service sector has stood out against the more traditional sectors of the economy. The intensive use of knowledge and a strong customer orientation created a new reality in today’s organizations: a growing importance attached to innovation, to the quality of products and services offered, to the information and communication technologies adopted, and to the creativity and particular abilities of human resources. The concept of intangible assets is more common in an accounting language and intellectual capital is most often applied in the context of management, being associated with a more comprehensive, multidimensional approach, representing all the knowledge that the institution owns and that it applies in the form of expertise, the creativity and organizational competencies that lead to innovation and to the sustained attainment of future economic benefits. An analysis of the scope of intellectual capital is fundamental to take more appropriate management decisions so that a more appropriate accounting treatment could be given by the accounting standardization organizations. This study intends to analyse the practices of information disclosure of the intellectual capital in the banking sector in Portugal, complementing the analysis of the disclosure of intangible assets in the context of accounting standards with the disclosure of intellectual capital in the context of organizational management. In particular, our main aims are to identify the extent of disclosure of intellectual capital made by banks in Portugal and also to identify the factors that determine such a disclosure. The disclosure in the context of accounting standards will be studied by checking the disclosure of intangible assets through the items listed in the International Accounting Standard 38 developed by the International Accounting Standards Board. The context of management was analysed by means of creating a voluntary disclosure index based on assumptions of the model Intellectus, developed by the Centro de Investigación sobre la Sociedad del Conocimiento – Instituto de Administración de Empresas (CIC-IADE) of the Universidad Autónoma of Madrid, and of the model Intellectual Capital Statement (made in Europe) (InCaS), both promoted by the European Commission and that we have adapted to the banking sector. When analysing the disclosure of intangible assets based on the context of accounting standards and the voluntary disclosure of intellectual capital, this study has tried to raise awareness about the importance of issuing reports on the intellectual capital as an alternative tool to take management decisions in the existing organizations and reflects the transparency and legitimacy that these institutions seek through a more extensive and more detailed information disclosure of their intellectual capital. Based on a complimentarily of economic theories, together with social and political theories, we tried to check the extent, evolution and tendencies of the compulsory disclosure of intangible assets and of the voluntary disclosure of the intellectual capital analysed in the period 2001-2011. Banks characteristics were also analysed in order to deduce those factors that determine or promote a larger disclosure in this sector. Based on these objectives, we adopted a longitudinal approach to explore the extent and the development of the disclosure of intangible assets as well as the factors that have determined it. Furthermore, we sought to assess the impact of the adoption of IAS 38 in the financial statements of the organizations in this sector. The disclosure index created on the basis of the disclosure requirements stated in IAS 38 from IASB was applied to the consolidated financial statements of the seventeen banks that rendered their statements in Portugal from 2001 to 2009. Since the information disclosed in the context of accounting standards may not have an important role as a management tool once it was not able to reflect what really contributes to the competitiveness and organizational growth, the voluntary disclosure of the intellectual capital was analysed according to the information obtained from the 2010 annual individual reports of the banks operating in Portugal in that year and from their respective websites in 2011. We tried to analyse the extent of the voluntary disclosure of the intellectual capital and of each of its components, human capital, structural capital and relational capital. The comparative analysis of their annual reports and their web pages allowed us to assess the incidence of the disclosure and discover what channel the banking sector focuses on when disclosing their intellectual capital. Also in this analysis the study of the disclosure determinants has allowed us to conclude about the influence of particular characteristics in the voluntary disclosure of the intellectual capital. The results of the analysis to the extent of the disclosure of intangible assets in the consolidated financial statements of the banking groups in Portugal in the period 2001-2009 have shown an average information disclosure of 0.24. This information disclosure evolved from an average value of 0.1940 in 2001 to 0.2778 in 2009. The average value is 0.8286 if it is only considered the disclosure of the intangible assets that the banks possessed. The evolution of this index means an increase in the average disclosure from 0.7852 in 2001 to 0.8788 in 2009. From the first results that are related to the extent of the disclosure of intangible assets in the financial statements, we can verify that the banking groups present a low disclosure level of these resources. However, when considering the disclosure of only the intangible assets that each institution owns, the disclosure level appears to be in compliance with the disclosure requirements for this sector. An evolution in the disclosure of intangible assets for the period considered was confirmed, showing an increase in the information disclosure of intangible assets in 2005, the year in which the accounting rules for intangible assets changed. The analysis that focused on the disclosure in the context of management tried to understand the extent, the incidence and the determinants of the voluntary information disclosure of intellectual capital in the annual reports of 2010 and on their web pages in 2011, studying the 32 banks operating in Portugal in this period. The average voluntary disclosure of the intellectual capital in the 2010 annual reports is 0.4342 while that in web pages is 0.2907. A review of the components of the intellectual capital allowed us to assess the importance that the banks confer to each of these components. The data obtained show that the relational capital, and more specifically the business capital, is the most disclosed component by banks in Portugal both in the annual reports and in their institutional web pages, followed by the structural capital and, finally, by the human capital. The disclosure of the human capital and the structural capital is higher in the annual reports than that in the websites, while the relational capital is more disclosed in the websites than in the annual reports. The results have also shown that the banks make a complementary use of both sources when disclosing information about their structural capital and relational capital but they do not show any information about their human capital in their websites. We tried to prove the influence of factors that could determine the accounting disclosure and the voluntary disclosure of the intellectual capital in this sector. The change in the IASB accounting rules as from January 1st 2005 gave a greater disclosure of accounting information of intangible assets in the financial statements of banks. The bank size and corporate governance measures have statistically proved to have an influence on the extent of the accounting disclosure of intangible assets and on the voluntary disclosure of the intellectual capital. Economic and financial variables such as profitability, operating efficiency or solvency were not determinants of information disclosure. The instability that the banking sector has experienced in economic and financial indicators in recent years as a result of the global financial markets imbalance has worsen indicators such as profitability, efficiency and solvency and caused major discrepancies in the economic situation between banks in Portugal. This empirical analysis has contributed to confront the disclosure required by accounting rules performed in the financial statements of organizations with that performed in the main disclosure media which is available for entities and which is increasingly requested in the process of taking management decisions. It also allowed us to verify whether there is homogeneity between institutions in the fulfilment of the requirements for information disclosure of intangible assets. However, as for voluntary disclosure of intellectual capital, there are large disparities in the disclosure extent between organizations. Regardless of this sector specific characteristics, the voluntary disclosure of intellectual capital made by banks in Portugal follows the trends in other sectors and the practices adopted in other countries, namely regarding the amount of information disclosed, the incidence of the disclosure on the indicators of relational capital and the importance of variables such as size as determinants of disclosure of intellectual capital. For a further knowledge in this field, we created a specific index for the banking sector, considering appropriate indicators for an incisive, comprehensive analysis in order to consider the most relevant indicators of intellectual capital components. Besides, confronting the analysis of disclosure in the context of accounting standards with the study of voluntary disclosure brought a new analysis approach to the research on intellectual capital disclosure. With this study, we have also intended to raise greater awareness of the need for harmonization in the intellectual capital disclosure on the part of the regulatory banking authority by means of a demanding, consistent and transparent report of intellectual capital with simple, clear, objective indicators so that those interested in disclosing intellectual capital information in the organizations in this sector may obtain more harmonized and comparable information. A research on the disclosure quality of intellectual capital, together with the application of other analysis methodologies in this sector, might be a promising approach for future research. Applying the voluntary disclosure index to the same sector in other countries may also contribute to the knowledge of disclosure practices in different geographical environments. We highlight the relevance of further studies contributing to the harmonization and consistency in the presentation of an intellectual capital report so as to enable organizations to disclose the resources that contribute most to their competitiveness and growth.

Taking the "cross" out of cross-cultural transfer of management practice

Multi-national enterprises often attempt to replicate successful management practices in "foreign" environments. However, such practices may be ethnocentric because they fit the assumptions, behaviors, expectations, and values of the home cultural environment. Unless the underlying assumptions are shared, transfer to a differing environment may fail. Even if the focus is shifted from cultural differences to implementation, implementation approaches may also be criticized as ethnocentric for the same reasons. In this article, a non-ethnocentric model is expanded and used to test the portability of one management practice, performance appraisal, from the USA to Brazil. This "Test of Portability" may help managers understand which management practices are portable, and, perhaps even more valuable, provide a rationale for adaptation or rejection.

Fatores influenciadores da gestão da qualidade e independência do auditor: um estudo de caso

Dissertação apresentada ao Instituto Superior de Contabilidade para obtenção do Grau de Mestre em Auditoria Orientada por: Doutora Alcina Dias

Comparação entre diferentes sistemas de avaliação de desempenho

A avaliação do desempenho consiste num instrumento estratégico de extrema importância para a gestão de recursos humanos numa organização, tal como no Exército. Permite criar indicadores ao nível do desempenho dos avaliados ao mesmo tempo que contribui para o diagnóstico e sua melhoria contínua. Ao nível dos órgãos decisores proporciona uma análise das capacidades dos recursos humanos e a sua correta gestão. Foi neste contexto que este trabalho de investigação foi desenvolvido, tendo sido traçado como objetivo, estudar a perceção dos militares avaliadores do Exército Português (EP) quanto aos sistemas de avaliação de desempenho (SAD) em vigor no Exército (SAMME1 e SIADAP2). Usou-se uma metodologia quantitativa e qualitativa e para o efeito foi desenvolvido um questionário, que foi passado aos Coronéis, Tenentes-coronéis, Majores e Capitães, todos eles avaliadores. Esta escolha fundamenta-se pela posição que os mesmos ocupam na cadeia hierárquica, pela experiência e o nível de conhecimentos que possuem sobre os sistemas de avaliação, podendo contribuir com as suas opiniões e sugestões, para a melhoria dos sistemas de avaliação atualmente em vigor no EP. Participaram no presente estudo 259 Oficiais avaliadores que responderam a um questionário online lançado na internet. Os principais resultados obtidos permitem concluir que o SAMME assume maior relevância e menor subjetividade que o SIADAP. Foi ainda observada a necessidade de implementar algumas medidas corretivas nos dois sistemas de avaliação em estudo, tais como: implementar no SAMME a autoavaliação e criar objetivos; no SIADAP, acabar com as quotas de 5% para a atribuição da classificação de desempenho excelente aos avaliados; Observou-se ainda que o avaliador tem uma importância

Simulação da aplicação da metodologia Balanced Scorecard numa PME: O estudo do caso PME-T.H.

Mestrado em Contabilidade

Ambientes favoráveis à prática de cuidados de enfermagem: factores determinantes

Mestrado em Intervenção Sócio-Organizacional na Saúde - Ramo de especialização: Políticas de Administração e Gestão de Serviços de Saúde

A gestão orçamental como instrumento de avaliação do desempenho e apoio à decisão - o caso da Associação WavEC

Mestrado em Contabilidade

Proposal for shared services performance management model applied to portugueses public administration

Comunicação apresentada no 8º Congresso Nacional de Administração Pública - Desafios e Soluções, em Carcavelos de 21 a 22 de Novembro de 2011.

Aplicação da metodologia de “lean management” no processo de desenvolvimento de produto

O presente trabalho de dissertação teve como objetivo a implementação de metodologias de Lean Management e avaliação do seu impacto no processo de Desenvolvimento de Produto. A abordagem utilizada consistiu em efetuar uma revisão da literatura e levantamento do Estado da Arte para obter a fundamentação teórica necessária à implementação de metodologias Lean. Prosseguiu com o levantamento da situação inicial da organização em estudo ao nível das atividades de desenvolvimento de produto, práticas de gestão documental e operacional e ainda de atividades de suporte através da realização de inquéritos e medições experimentais. Este conhecimento permitiu criar um modelo de referência para a implementação de Lean Management nesta área específica do desenvolvimento de produto. Após implementado, este modelo foi validado pela sua experimentação prática e recolha de indicadores. A implementação deste modelo de referência permitiu introduzir na Unidade de Desenvolvimento de Produto e Sistemas (DPS) da organização INEGI, as bases do pensamento Lean, contribuindo para a criação de um ambiente de Respeito pela Humanidade e de Melhoria Contínua. Neste ambiente foi possível obter ganhos qualitativos e quantitativos nas várias áreas em estudo, contribuindo de forma global para um aumento da eficiência e eficácia da DPS. Prevê-se que este aumento de eficiência represente um aumento da capacidade instalada na Organização, pela redução anual de 2290 horas de desperdício (6.5% da capacidade total da unidade) e pela redução significativa em custos operacionais. Algumas das implementações de melhoria propostas no decorrer deste trabalho, após verificado o seu sucesso, extravasaram a unidade em estudo e foram aplicadas transversalmente à da organização. Foram também obtidos ganhos qualitativos, tais como a normalização de práticas de gestão documental e a centralização e agilização de fluxos de informação. Isso permitiu um aumento de qualidade dos serviços prestados pela redução de correções e retrabalho. Adicionalmente, com o desenvolvimento de uma nova ferramenta que permite a monitorização do estado atual dos projetos a nível da sua percentagem de execução (cumprimento de objetivos), prazos e custos, bem como a estimação das datas de conclusão dos projetos possibilitando o replaneamento do projeto bem como a detecção atempada de desvios. A ferramenta permite também a criação de um histórico que identifica o esforço horário associado à realização das atividades/tarefas das várias áreas de Desenvolvimento de Produto e desta forma pode ser usada como suporte à orçamentação futura de atividades similares. No decorrer do projeto, foram também criados os mecanismos que permitem o cálculo de indicadores das competências técnicas e motivações intrínsecas individuais da equipa DPS. Estes indicadores podem ser usados na definição por parte dos gestores dos projetos da composição das equipas de trabalho, dos executantes de tarefas individuais do projeto e dos destinatários de ações de formação. Com esta informação é expectável que se consiga um maior aproveitamento do potencial humano e como consequência um aumento do desempenho e da satisfação pessoal dos recursos humanos da organização. Este caso de estudo veio demonstrar que o potencial de melhoria dos processos associados ao desenvolvimento de produto através de metodologias de Lean Management é muito significativo, e que estes resultam em ganhos visíveis para a organização bem como para os seus elementos individualmente.

Constrained Consumption Shifting Management in the Distributed Energy Resources Scheduling Considering Demand Response

Demand response concept has been gaining increasing importance while the success of several recent implementations makes this resource benefits unquestionable. This happens in a power systems operation environment that also considers an intensive use of distributed generation. However, more adequate approaches and models are needed in order to address the small size consumers and producers aggregation, while taking into account these resources goals. The present paper focuses on the demand response programs and distributed generation resources management by a Virtual Power Player that optimally aims to minimize its operation costs taking the consumption shifting constraints into account. The impact of the consumption shifting in the distributed generation resources schedule is also considered. The methodology is applied to three scenarios based on 218 consumers and 4 types of distributed generation, in a time frame of 96 periods.