Understanding local governance: an international perspective

Enormous change and innovation in governmental practices are occurring throughout the world. Local governance, in particular, has become a concern in many countries. Processes such as redemocratization and decentralization and imperatives of international lending agencies have focused attention on developing good governance practices. Improvement in local government remains a high priority in most countries, but unless the relationship between citizens and government is more fully developed the actions of local government will not necessarily lead to improvement in the conditions of people's lives. This paper will explore the concept of governance and propose an analytical framework for the study of local governance in an international context. The article concludes with recommendations on strategies to improve governance systems and government performance.

Is the International Business Environment the actual context for international business research?

The International Business Environment (IBE) has been argued to be the essential context for international business (IB) studies and the distinguishing factor from other management studies and studies of large enterprises. Two content analysis show that many papers published in top tier IB journals either lack reference to any dimension of the IBE or tend to be uni-or bi-dimensional when addressing the IBE; it is not a surprise that the cultural dimension is the most often used. We suggest that: (a) there is need to developed more uni-and multi-dimensional environmental constructs; (b) a more holistic view of the IBE provides richer insights on the actual complexity underlying IB research. Future studies that provide more comprehensive models of the IBE that overcome the usual broad classifications of the international environment as undefined and uncontrollable factors are warranted to advance conceptual and empirical research.

Innovation and adoption of mobile technology in public organizations: the IBGE case

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.

CAUSE-FIT, POSITIVE ATTITUDES AND BEHAVIORS WITHIN HYBRID COLOMBIAN ORGANIZATIONS

ABSTRACTSocially oriented ventures have provided livelihoods and social recognition to disadvantaged communities in different corners of the world. In some cases, these ventures are the result of Corporate Social Responsibility (CSR) programs. In Latin America, this type of undertaking has responded positively to unmet social needs. The social cause drives these organizations and their human resources and they give high value to organizational cause-fit. This paper presents empirical evidence of the effects of perceived cause-fit on several worker attitudes and behaviors. Psychological contract theory was adopted as theoretical background. Employees working in a hybrid (for-profit/socially oriented) Colombian organization created by a CSR program participated in the survey. Data provided by 218 employees were analyzed using PLS structural equation modeling. The results suggest the ideological components of the employee-employer relationship predict positive attitudes and cooperative organizational behaviors towards hybrid organizations.

IMPLEMENTATION OF GREEN IT IN ORGANIZATIONS: A STRUCTURATIONAL VIEW

ABSTRACTEnvironmental sustainability has become increasingly important to businesses as a response to the rapid depletion of natural resources. Information Technology (IT) in particular represents a meaningful part of the environmental issues that society has been facing. Therefore, Green IT emerges as a way of combining available resources and sustainable and economic policies, thus, generating benefits for both the environment and businesses. The purpose of this paper, hence, is to explain the dynamics of Green IT implementation in organizations in light of the structurationist view of technology. We conducted a case study research based on the cases of three Brazilian companies interested in this movement. Results provide a better understanding of the relationship among technology, individuals, and organization institutional properties, thus enhancing the role played by IT teams in institutionalizing the environmental dimension of sustainability in organizations.

International Summer School of Museology

Cadernos de Sociomuseologia Centro de Estudos de Sociomuseologia

Climate strategies of firms in the automotive and pulp & paper industries in Brazil: insights from an international perspective

This article focuses on the results of the final stage of research into the climate strategies of firms in the automotive and pulp-and-paper industries in Brazil, a country that is becoming increasingly important also in terms of climate change issues. In the first stage, the Climate Strategy Model (CSM) was developed to assess whether firms were adopting the necessary practices to assure the successful implementation of climate strategies. In the second, the CSM was applied to firms in the above mentioned industries that were chosen because of their important role in the domestic economy. In the final stage, interviews with executives of these firms were conducted to identify root causes of climate strategy implementation deficiencies and obtain new insights from an international perspective.

The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

Web 2.0 and its impact on knowledge and business organizations

Today, information overload and the lack of systems that enable locating employees with the right knowledge or skills are common challenges that large organisations face. This makes knowledge workers to re-invent the wheel and have problems to retrieve information from both internal and external resources. In addition, information is dynamically changing and ownership of data is moving from corporations to the individuals. However, there is a set of web based tools that may cause a major progress in the way people collaborate and share their knowledge. This article aims to analyse the impact of ‘Web 2.0’ on organisational knowledge strategies. A comprehensive literature review was done to present the academic background followed by a review of current ‘Web 2.0’ technologies and assessment of their strengths and weaknesses. As the framework of this study is oriented to business applications, the characteristics of the involved segments and tools were reviewed from an organisational point of view. Moreover, the ‘Enterprise 2.0’ paradigm does not only imply tools but also changes the way people collaborate, the way the work is done (processes) and finally impacts on other technologies. Finally, gaps in the literature in this area are outlined.

Looking the organization's "backstages": political leadership in health organizations

Although leadership investigation has become for the last years an election topic with major relevance on organizational studies and accepting peacefully the general idea that organizations are freeland for politics, all these acceptances run against a kind of “fear” from the academy scholars on approaching the political leaderships’ singularities on organizations. Indeed, when we cross over both phenomena we verify that the absence and weaknesses towards the unique characteristics of political leadership on work scenarios are becoming sharped regarding to their predictors, their workers and their organizations, even if we left aside its moderator variables.

Exposição ocupacional a formaldeído: avaliação da exposição e efeitos genotóxicos

O formaldeído (FA) foi classificado, em 2004, pela International Agency for Cancer Research como agente cancerígeno. Este agente químico ocupa a 25ª posição em toda a produção química dos Estados Unidos da América, com mais de 5 milhões de toneladas produzidas por ano. Devido à sua importância económica e uso diversificado, muitos indivíduos estão expostos profissionalmente a FA. Com o estudo desenvolvido pretendeu‑se avaliar a exposição a FA em dois contextos ocupacionais distintos – na produção de FA e resinas e em laboratórios de anatomia patológica (AP) e relacionar com eventuais efeitos para a saúde, comparando a frequência de micronúcleos (MN) em linfócitos do sangue periférico e em células esfoliadas da mucosa bucal dos trabalhadores expostos a FA com indivíduos não expostos (controlos). Como amostra foram estudados 80 trabalhadores ocupacionalmente expostos a FA: 30 trabalhadores da fábrica de produção de FA e resinas e 50 trabalhadores de 10 laboratórios de AP. Foi constituído um grupo controlo de 85 indivíduos com atividades profissionais que não envolviam a exposição a formaldeído ou qualquer outro agente químico com propriedades genotóxicas. Aplicaram‑se duas metodologias distintas de avaliação ambiental do FA com o objetivo de conhecer a exposição profissional. Compararam‑se os resultados obtidos com os valores limite para a exposição média ponderada (TLV‑TWA=0,75 ppm) e para a concentração máxima (VLE‑CM=0,3 ppm). A totalidade dos laboratórios apresentou resultados superiores ao valor de referência existente para a concentração máxima. Nenhum dos resultados obtidos para a exposição média ponderada foi superior ao valor de referência. O exame macroscópico obteve os valores das concentrações máximas mais elevadas em 90% dos laboratórios. Os valores de MN foram mais elevados nos indivíduos expostos a FA comparativamente com os controlos. No caso dos MN nos linfócitos, a média foi de 3,96 nos expostos e de 0,81 nos não expostos. Os MN nas células esfoliadas da boca apresentaram uma média de 0,96 nos expostos e de 0,16 nos controlos. Os resultados obtidos nesta acção de biomonitorização podem revelar‑se particularmente úteis para as organizações responsáveis em definir os níveis aceitáveis para a exposição humana a FA. ABSTRACT: Since 2004, formaldehyde (FA) has been classified by the International Agency for Cancer Research as a carcinogen. The FA ranks 25th in the overall United States chemical production, with more than 5 million tons produced each year. Due to its economic importance and varied use, many individuals are exposed to FA at their occupational settings. This study aimed to assess the exposure to FA in two occupational settings – FA production factory and pathology anatomy (PA) laboratories – and relate it to possible health effects by comparing frequency of micronuclei (MN) in peripheral blood lymphocytes and exfoliated cells from the oral mucosa of workers exposed to FA with individuals not exposed to this agent (controls). This study was performed in 80 workers occupationally exposed to FA: 30 workers of the FA factory and 50 workers in 10 PA laboratories. The control group comprised 85 subjects without exposure. We have applied two different methodologies for environmental monitoring of FA. The results were compared with the reference to the exposure weighted average (TLV‑TWA = 0.75 ppm) and ceiling concentration (VLE‑MC = 0.3 ppm). All laboratories had results higher than the reference value to CM (1.41 ppm). None of the results obtained for the TWA exposure (0.16 ppm) were higher than the reference value. Macroscopic examination obtained the highest values of CM in 90% of laboratories. MN values were higher in individuals exposed to FA as compared to controls. As for MN in lymphocytes, the average was 3.96 in exposed compared with 0.81 in the unexposed. The MN in exfoliated cells of the buccal mucosa had an average of 0.96 in exposed, compared with 0.16 in controls. The results of this biomonitoring can be particularly useful to organizations responsible for defining acceptable levels for human exposure to FA.

Depreciações de activos fixos tangíveis: o impacto da alteração dos métodos de depreciação nos resultados das entidades

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientadora: Mestre Helena Maria Santos de Oliveira

Building a knowledge and learning society in Portugal: adult students in technological schools and higher education institutions

Lifelong learning (LLL) has received increasing attention in recent years. It implies that learning should take place at all stages of the “life cycle and it should be life-wide, that is embedded in all life contexts from the school to the work place, the home and the community” (Green, 2002, p.613). The ‘learning society’, is the vision of a society where there are recognized opportunities for learning for every person, wherever they are and however old they happen to be. Globalization and the rise of new information technologies are some of the driving forces that cause depreciation of specialised competences. This happens very quickly in terms of economic value; consequently, workers of all skills levels, during their working life, must have the opportunity to update “their technical skills and enhance general skills to keep pace with continuous technological change and new job requirements” (Fahr, 2005, p. 75). It is in this context that LLL tops the policy agenda of international bodies, national governments and non-governmental organizations, in the field of education and training, to justify the need for LLL opportunities for the population as they face contemporary employability challenges. It is in this context that the requirement and interest to analyse the behaviour patterns of adult learners has developed over the last few years