940 resultados para Balanced Score Card (BSC®)
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The increasing use of fossil fuels in line with cities demographic explosion carries out to huge environmental impact in society. For mitigate these social impacts, regulatory requirements have positively influenced the environmental consciousness of society, as well as, the strategic behavior of businesses. Along with this environmental awareness, the regulatory organs have conquered and formulated new laws to control potentially polluting activities, mostly in the gas stations sector. Seeking for increasing market competitiveness, this sector needs to quickly respond to internal and external pressures, adapting to the new standards required in a strategic way to get the Green Badge . Gas stations have incorporated new strategies to attract and retain new customers whom present increasingly social demand. In the social dimension, these projects help the local economy by generating jobs and income distribution. In this survey, the present research aims to align the social, economic and environmental dimensions to set the sustainable performance indicators at Gas Stations sector in the city of Natal/RN. The Sustainable Balanced Scorecard (SBSC) framework was create with a set of indicators for mapping the production process of gas stations. This mapping aimed at identifying operational inefficiencies through multidimensional indicators. To carry out this research, was developed a system for evaluating the sustainability performance with application of Data Envelopment Analysis (DEA) through a quantitative method approach to detect system s efficiency level. In order to understand the systemic complexity, sub organizational processes were analyzed by the technique Network Data Envelopment Analysis (NDEA) figuring their micro activities to identify and diagnose the real causes of overall inefficiency. The sample size comprised 33 Gas stations and the conceptual model included 15 indicators distributed in the three dimensions of sustainability: social, environmental and economic. These three dimensions were measured by means of classical models DEA-CCR input oriented. To unify performance score of individual dimensions, was designed a unique grouping index based upon two means: arithmetic and weighted. After this, another analysis was performed to measure the four perspectives of SBSC: learning and growth, internal processes, customers, and financial, unifying, by averaging the performance scores. NDEA results showed that no company was assessed with excellence in sustainability performance. Some NDEA higher efficiency Gas Stations proved to be inefficient under certain perspectives of SBSC. In the sequence, a comparative sustainable performance and assessment analyzes among the gas station was done, enabling entrepreneurs evaluate their performance in the market competitors. Diagnoses were also obtained to support the decision making of entrepreneurs in improving the management of organizational resources and promote guidelines the regulators. Finally, the average index of sustainable performance was 69.42%, representing the efforts of the environmental suitability of the Gas station. This results point out a significant awareness of this segment, but it still needs further action to enhance sustainability in the long term
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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The Balanced Scorecard (BSC) has been used as a communication tool and strategy monitoring, helping organizations alignment, inserting a new vision with integrated use of performance indicators nonfinancial together with some financial measures. Their proper use leads to a new management style, focused on management strategies, using for this, basically three dimensions: strategy, which should be translated as the primary responsibility for the organizational agenda, the focus that should be concentrated, and the organization with the mobilization of employees. This paper deals with theoretical considerations about strategies, strategic planning, BSC and principles of the organization focused on strategy (OFE). Describes a study of four companies that won the National Quality Award - PNQ, among which, three have adopted the BSC and adopts a particular model of strategic management. The research aimed to make an analysis of the companies regarding adherence to the five principles of OFE, proposed by the BSC, seeking to answer whether the use of BSC is a prerequisite for accession to the Principles of OFE. The results showed that the BSC is a strategic management model that promotes focus and organizational alignment and is a major facilitator in the process, however, cannot be considered a prerequisite for accession to the principles of the OFE, because the four companies studied, including the one that adopt its own model of strategic management, have great levels of adherence to such principles. Making the organization focused on strategy can be considered a natural movement essential for the strategic management, which is not necessarily conditioned by the use of BSC
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In this study the objective is to implant Balanced Scorecard administration for the development of a Strategic Map, for the support of the electric outlet of decisions in the administration of operations of an unit of attendance doctor-hospitalar. The present work presents a case study developed at a private hospital in the State of Rio Grande do Norte. The collection of data was developed after the analysis of the revision of the literature, and he/she had as critical judgement of evaluation used by the following Unit. The work is concluded in the proposition of a strategic map that elevates the return on investment (financial perspective), in the item profitability and growth. In the search of the customer's satisfaction (customer's perspective), that is nothing else than it already exists inside of the Unit in study, just needing to be organized and aligned with the executive picture and the other collaborators. The requirements competitiveness, information, innovation and technology (perspective of the internal processes), they were indispensable to eliminate the re-work, waste and to improve the automation. It is finally, the investment and development of innovation mechanisms, they enlarge important competitive advantage in the processes for creation of value, through the ability, attitude and knowledge (perspective of the learning and growth). As one of the results of this study a strategic map was developed, looked for in Balanced Scorecard, for support in the electric outlet of decisions of the administration of operations of an Unit Doctor- Healthcare
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This work treats of a field research in restaurants of Natal. The principal objective of the research was to verify the companies they would be using some type of acting evaluation with base in no-financial perspectives, that if they assimilated to Balanced Scorecard proposal, in the dimension of the Learning and Growth. In the statistical treatment, the descriptive analysis was accomplished with part of the Descriptive Statistics. The crossed analysis was made with Cluster Analysis employment. It was reached the conclusion that would not be careful to affirm the exact percentile of the ones that they use them referred practices, because there is not an uniform use on the part of the establishments. It is admitted that, even in an informal way, intentionally or not, partly, the companies are been worth of some investigated methods. It is also concluded that the adoption of instruments of that nature can take the companies they advance her/it in competitiveness, strengthening to your continuity possibilities and of growth. The word-key of this healthy work Balanced Scorecard, Knowledge Organizacional, Evaluation of Acting, Strategy and Competitiveness
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In practically all vertical markets and in every region of the planet, loyalty marketers have adopted the tactic of recognition and reward to identify, maintain and increase the yield of their customers. Several strategies have been adopted by companies, and the most popular among them is the loyalty program, which displays a loyalty club to manage these rewards. But the problem with loyalty programs is that customer identification and transfer of loyalty points are made in a semiautomatic. Aiming at this, this paper presents a master's embedded business automation solution called e-Points. The goal of e-Points is munir clubs allegiances with fully automated tooling technology to identify customers directly at the point of sales, ensuring greater control over the loyalty of associate members. For this, we developed a hardware platform with embedded system and RFID technology to be used in PCs tenant, a smart card to accumulate points with every purchase and a web server, which will provide services of interest to retailers and customers membership to the club
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The study was conducted to analyze the histology of the ovaries of adults rats treated with steroids, and submitted or not to physical effort. The control group consisted of females submitted to physical effort and sedentary females, both of which received a physiological solution of 0.9% saline. Treated females, sedentary or not, received 6 mg/kg of body weight of nandrolone decanoate. The steroid and physiological solution were administered intraperitoneally, with a single injection per week for 4 consecutive weeks. The applied physical effort was swimming (20 minutes daily, 5 days/week, for the 4 weeks of treatment). Serial sections (5 mu m) of ovaries were prepared for histological evaluation and follicular score. The weight of ovaries and hypophysis, the number of antral and atretic follicles, and the area of corpus luteum were all affected by the steroids. In the ovaries of the control groups, well-developed corpus luteum was observed. In the treated groups, the cortical stroma was occupied by ovarian interstitial tissue. The females treated with steroids presented estral acyclicity. The use of nandrolone decanoate, whether associated with physical effort or not, affected the morphological pattern of the ovaries.
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Formal methods should be used to specify and verify on-card software in Java Card applications. Furthermore, Java Card programming style requires runtime verification of all input conditions for all on-card methods, where the main goal is to preserve the data in the card. Design by contract, and in particular, the JML language, are an option for this kind of development and verification, as runtime verification is part of the Design by contract method implemented by JML. However, JML and its currently available tools for runtime verification were not designed with Java Card limitations in mind and are not Java Card compliant. In this thesis, we analyze how much of this situation is really intrinsic of Java Card limitations and how much is just a matter of a complete re-design of JML and its tools. We propose the requirements for a new language which is Java Card compliant and indicate the lines on which a compiler for this language should be built. JCML strips from JML non-Java Card aspects such as concurrency and unsupported types. This would not be enough, however, without a great effort in optimization of the verification code generated by its compiler, as this verification code must run on the card. The JCML compiler, although being much more restricted than the one for JML, is able to generate Java Card compliant verification code for some lightweight specifications. As conclusion, we present a Java Card compliant variant of JML, JCML (Java Card Modeling Language), with a preliminary version of its compiler
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Java Card technology allows the development and execution of small applications embedded in smart cards. A Java Card application is composed of an external card client and of an application in the card that implements the services available to the client by means of an Application Programming Interface (API). Usually, these applications manipulate and store important information, such as cash and confidential data of their owners. Thus, it is necessary to adopt rigor on developing a smart card application to improve its quality and trustworthiness. The use of formal methods on the development of these applications is a way to reach these quality requirements. The B method is one of the many formal methods for system specification. The development in B starts with the functional specification of the system, continues with the application of some optional refinements to the specification and, from the last level of refinement, it is possible to generate code for some programming language. The B formalism has a good tool support and its application to Java Card is adequate since the specification and development of APIs is one of the major applications of B. The BSmart method proposed here aims to promote the rigorous development of Java Card applications up to the generation of its code, based on the refinement of its formal specification described in the B notation. This development is supported by the BSmart tool, that is composed of some programs that automate each stage of the method; and by a library of B modules and Java Card classes that model primitive types, essential Java Card API classes and reusable data structures
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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The development of smart card applications requires a high level of reliability. Formal methods provide means for this reliability to be achieved. The BSmart method and tool contribute to the development of smart card applications with the support of the B method, generating Java Card code from B specifications. For the development with BSmart to be effectively rigorous without overloading the user it is important to have a library of reusable components built in B. The goal of KitSmart is to provide this support. A first research about the composition of this library was a graduation work from Universidade Federal do Rio Grande do Norte, made by Thiago Dutra in 2006. This first version of the kit resulted in a specification of Java Card primitive types byte, short and boolean in B and the creation of reusable components for application development. This work provides an improvement of KitSmart with the addition of API Java Card specification made in B and a guide for the creation of new components. The API Java Card in B, besides being available to be used for development of applications, is also useful as a documentation of each API class. The reusable components correspond to modules to manipulate specific structures, such as date and time. These structures are not available for B or Java Card. These components for Java Card are generated from specifications formally verified in B. The guide contains quick reference on how to specify some structures and how some situations were adapted from object-orientation to the B Method. This work was evaluated through a case study made through the BSmart tool, that makes use of the KitSmart library. In this case study, it is possible to see the contribution of the components in a B specification. This kit should be useful for B method users and Java Card application developers
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This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels
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A gravidade do paciente ou o número de intervenções nem sempre serão proporcionais à carga de trabalho de enfermagem. Este estudo descritivo teve como objetivo demonstrar a trajetória da construção de um aplicativo (software) com o conteúdo do Nursing Activities Score e suas características operacionais. Foi realizado um teste piloto com 12 pacientes seguindo-se a coleta de dados por 90 dias consecutivos em 123 pacientes. Houve compatibilidade na transmissão de dados do Personal Digital Assistent para o computador de mesa, via wireless. A construção do aplicativo resultou em um sistema com coleta e administração de dados e permitiu realizar a interface gráfica. A utilização do aplicativo possibilita o uso de um sistema tecnológico para aplicação diária, com alimentação de um banco de dados sobre as características dos cuidados requeridos. Conhecendo a evolução destas variáveis durante a internação, o enfermeiro poderá planejar, intervir e avaliar a qualidade do cuidado.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Statement of problem. An increase in occlusal vertical dimension (OVD) may occur after processing complete dentures. Although many factors that generate this change are known, no information is available in the dental literature regarding the effect that the occlusal scheme may have on the change in OVD.Purpose. This in vitro study compared the increase in OVD, after processing, between complete dentures with teeth arranged in lingualized balanced occlusion and conventional balanced occlusion.Material and methods. Thirty sets of complete dentures were evaluated as follows: 15 sets of complete dentures were arranged in conventional balanced occlusion (control) and 15 sets of complete dentures were arranged in lingualized balanced occlusion. All dentures were compression molded with a long polymerization cycle. The occlusal vertical dimension was measured with a micrometer (mm) before and after processing each set of dentures. Data were analyzed using an independent t test (alpha=.05).Results. The mean increase in the OVD, after processing, was 0.87 +/- 0.21 mm for the control group and 0.90 +/- 0.27 mm for the experimental group. There was no significant difference between the groups.Conclusion. After processing, dentures set in lingualized balanced occlusion showed an increase in OVD similar to those set in conventional balanced occlusion.