O Relato financeiro nas IPSS: Estudo de caso de uma IPSS do concelho de Vila Nova de Gaia

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Professora Doutora Ana Maria Alves Bandeira e Professora Doutora Deolinda Meira

Uma perspectiva foucaudiana na auditoria à avaliação de desempenho na administração pública

Motivation: Auditing is not merely a collection of technical tasks but also a programmatic idea circulating in organizational environment, an idea which promises a certain style of control and organizational transparency (Power, 1998, p. 122) Performance appraisal within public organization aims to promote this organizational transparency and promote learning and improvement process both for employees and for the organization. However, we suggest that behind its clear intentions, there are some other goals tied to performance appraisal that could be seen as components of a discipline and surveillance systems to make the employee “knowable, calculable and administrative object” (Miller and Rose, 1990, p. 5). Objective: In Portuguese public organizations, performance appraisal follows the SIADAP (Performance Appraisal Systems for Public Administration). The objective of this study is to capture whatever employees of public organizations (appraisers and appraisee) perceived the performance appraisal system (SIADAP) as an appraisal model that promotes equity, learning and improvement or just as an instrument of control to which they feel dominated and watched over. Method: We developed an in-depth qualitative case study using semi-structured interviews with appraisers and their subordinates in the administrative department of a university institute of Medicine. The discourse of the participants was theoretically analyzed based on Foucauldian framework. Prior to qualitative data collection, we collected quantitative data, with a questionnaire, to measure the (un)satisfaction of employees with the all appraisal system. Findings: Although some key points of Foucault perspective were identified, its framework revealed some limitations to capture the all complexity of performance appraisal. Qualitative data revealed a significant tendency in discourses of appraisers and their subordinates considering SIADAP as an instrument that’s aims to introduced political rationalities and limits to the employer’s promotions within their careers. Contribution: This study brings a critical perspectives and new insights about performance appraisals in Portuguese’s public administrations. It is original contribution to management of human recourses in public administration and primary to audit of performance appraisal systems.

Auditoria de recursos humanos nas PME portuguesas

Ao longo dos tempos que a economia tem sofrido mudanças a nível global, e é possível verificar que as empresas estão constantemente a adaptar-se a essa mudança. Fruto dessa adaptação, os recursos humanos, que são uma das partes fundamentais de uma empresa pois representam a sua mão-de-obra, têm tido um papel junto da mesma significativamente alterado ao longo do tempo. De facto, não só o papel dos recursos humanos tem sido diferente ao longo do tempo, a própria gestão de recursos humanos evoluiu significativamente, a par da própria evolução das várias estruturas organizacionais. Tudo isto se relaciona com a necessidade de encontrar métodos de diferenciação, de adquirir vantagem competitiva, ou de conseguir obter mais valor num mercado cada vez mais competitivo a todos os níveis. Assim, embora hoje em dia se assuma de um modo geral que os recursos humanos são realmente uma fonte de valor, capazes de fazer com que a sua empresa se diferencie, e capazes de criar vantagem competitiva, a verdade é que para que tal seja possível é necessário uma gestão dos mesmos que o possibilite. A gestão de recursos humanos traduz-se sobretudo nas suas práticas, tais como o recrutamento ou a formação, e para que essas práticas tenham o melhor efeito possível é necessário que as mesmas sejam avaliadas de forma imparcial, ou seja, independente. É neste contexto que surge a Auditoria de Recursos Humanos, que se pode resumir a uma avaliação aos recursos humanos e à sua gestão dos pontos de vista legal, funcional, e estratégico. Com o objectivo de verificar se, no contexto português, as empresas pensam nos seus recursos humanos como um recurso que acrescenta valor se gerido adequadamente, e se apostam neste tipo de auditoria como forma de avaliar o paradigma dos seus recursos humanos, foi elaborado um questionário e enviado a empresas distinguidas com os estatutos PME Líder 2014 e PME Excelência 2014 pelo IAPMEI. As conclusões do estudo indicaram que embora as empresas acreditem que os recursos humanos acrescentam valor, apostando na sua motivação, formação, avaliação de desempenho e satisfação, as mesmas não fazem questão em obter a certificação dos seus sistemas de gestão de recursos humanos e não utilizam a auditoria de recursos humanos como uma ferramenta de gestão.

A Avaliação Imobiliária e a sua relação com o Investimento

O presente relatório visa cumprir os requisitos da unidade curricular Dissertação, Projeto ou Estágio (DIPRE) do mestrado em Engenharia Civil do Instituto Superior de Engenharia do Porto (ISEP). O estágio curricular decorreu na empresa VPM - Vaz Pinto Mendes - Unipessoal Lda, sob o tema: “A avaliação imobiliária e a sua relação com o investimento”. A avaliação imobiliária visa determinar o valor associado aos bens imóveis. Pode ser aplicada a todo o tipo de bens imóveis, tais como: apartamentos e moradias uni e multifamiliares, espaços comerciais e de serviços, quintas, unidades hoteleiras e industriais, complexos desportivos, entre outros. A avaliação imobiliária poderá ser solicitada por parte de proprietários ou arrendatários dos imóveis, por empresas, tribunais, advogados e solicitadores. Apresenta diversos fins, tais como a determinação do valor de indemnização devido a expropriações, o financiamento hipotecário para compra ou construção de imóveis, partilhas, estudo de um investimento financeiro, intenção de venda ou arrendamento, efeitos fiscais ou apenas o simples conhecimento do valor aproximado das propriedades que se possui. O presente estudo visa abordar o atual mercado imobiliário nacional, o procedimento de realização de uma avaliação imobiliária e principalmente os métodos de avaliação tradicionais.

A avaliação e o investimento imobiliário

O documento que seguidamente se desenvolve, tem como fundamental objetivo a descrição do trabalho efetuado ao longo de um estágio semestral realizado, pelo mestrando, na empresa QUALITAS – Sociedade de Avaliações Técnicas, Lda., subordinado ao tema «A Avaliação e o Investimento Imobiliário». Através do estágio é cumprida uma parte do plano do mestrado, tendo sido assim possível colocar em prática os conhecimentos teóricos absorvidos previamente na formação académica detida. Os objetivos previstos para o estágio consistiam no acompanhamento de diversos casos de estudo relativos à avaliação imobiliária, em ambiente empresarial, abrangendo usos e destinos variados e, ainda, o levantamento bibliográfico de suporte, apoiado pela frequência de um curso de avaliação imobiliária em simultâneo com o estágio. As avaliações imobiliárias realizadas foram geralmente precedidas de visitas aos locais, implicando prospeção de mercado no terreno, para aplicação das metodologias apresentadas, sendo que em todos os casos o supervisor revia os trabalhos. Com o resumo da atualidade da avaliação imobiliária, referindo investimentos, legislação, entidades, metodologias e ainda outros pontos essenciais, prevê-se demonstrar o conhecimento adquirido pelo estagiário. Pode concluir-se que o setor está em reestruturação gradual, tida como essencial para a evolução da área, que se presume culminar numa profissão bastante mais restrita, rigorosa e fiável. A formação que se pretende exigir aos peritos é uma ferramenta essencial ao desempenho de um trabalho exemplar e o estágio uma oportunidade de aprender in situ, aplicando conhecimentos anteriormente adquiridos.

O direito de exoneração do acionista minoritário

This study specifically addresses the situation of minority shareholders after the transfer of control in an listed company. The various underlying interests and reasons that shareholders have for investing in a company can demonstrate shareholders’ reasoning for taking radically different positions on issues relating to the transfer of control of the referred company. This study analyses the current legal system in Portugal and in the European Union in order to assess whether, in the event of a takeover bid of a listed company where there is a transfer of control, minority shareholders have the same appraisal rights as other shareholders to sell their shares and leave the company. The study then examines the European Court of Justice decision on whether a general principle of equal treatment of minority shareholders exists upon a transfer of control (Audiolux) and the Portuguese Securities Market Commission decision regarding the delisting of Brisa - Autoestradas de Portugal, S.A. based on the principle of investor protection. The study concludes that although the principle of equality amongst shareholders has made progress in the European legal system e.g. it is laid down in Directive 2004/25/EC of 21 April 2004 on takeover bids and the Portuguese Securities Market Code, there is also a need for further improvement, which can be accomplished by allowing minority shareholders to exercise an appraisal right in similar unregulated situations.

A gestão do desempenho como prática de implementação participada de um plano estratégico: o caso do Banco de Moçambique

Dissertação de Mestrado em Políticas Desenvolvimento dos Recursos Humanos

Use of LIDAR in landslide investigations: A review

This paper presents a short history of the appraisal of laser scanner technologies in geosciences used for imaging relief by high-resolution digital elevation models (HRDEMs) or 3D models. A general overview of light detection and ranging (LIDAR) techniques applied to landslides is given, followed by a review of different applications of LIDAR for landslide, rockfall and debris-flow. These applications are classified as: (1) Detection and characterization of mass movements; (2) Hazard assessment and susceptibility mapping; (3) Modelling; (4) Monitoring. This review emphasizes how LIDARderived HRDEMs can be used to investigate any type of landslides. It is clear that such HRDEMs are not yet a common tool for landslides investigations, but this technique has opened new domains of applications that still have to be developed.

Membrane potential dynamics of neocortical projection neurons driving target-specific signals.

Primary sensory cortex discriminates incoming sensory information and generates multiple processing streams toward other cortical areas. However, the underlying cellular mechanisms remain unknown. Here, by making whole-cell recordings in primary somatosensory barrel cortex (S1) of behaving mice, we show that S1 neurons projecting to primary motor cortex (M1) and those projecting to secondary somatosensory cortex (S2) have distinct intrinsic membrane properties and exhibit markedly different membrane potential dynamics during behavior. Passive tactile stimulation evoked faster and larger postsynaptic potentials (PSPs) in M1-projecting neurons, rapidly driving phasic action potential firing, well-suited for stimulus detection. Repetitive active touch evoked strongly depressing PSPs and only transient firing in M1-projecting neurons. In contrast, PSP summation allowed S2-projecting neurons to robustly signal sensory information accumulated during repetitive touch, useful for encoding object features. Thus, target-specific transformation of sensory-evoked synaptic potentials by S1 projection neurons generates functionally distinct output signals for sensorimotor coordination and sensory perception.

Maternal coping, appraisals and adjustment following diagnosis of fetal anomaly.

OBJECTIVE: So far, associations between appraisals, maternal adjustment and coping following diagnosis of fetal anomaly have not been investigated in women who continue with their pregnancy. METHOD: This study measured maternal coping and adjustment after and appraisal of a diagnosis of fetal anomaly in 40 mothers who had continued with their pregnancy using a cross-sectional questionnaire design. RESULTS: Based on retrospective reporting, 35% of participants met full diagnostic criteria for post-traumatic stress disorder after having received the diagnosis. Women were significantly more depressed (p < 0.001) and anxious (p < 0.001) and reported significantly less positive affect (p < 0.05) after having received the diagnosis in comparison to the time after childbirth. There were no significant differences between emotion-focused and problem-focused coping. Stressful life events, women's age, number of people providing support and problem-focused coping explained 57.6% of variance in anxiety and depression after childbirth. Satisfaction with social support, emotion-focused coping and problem-focused coping significantly explained 40.6% of variance in positive affect after childbirth. CONCLUSION: Following a prenatal diagnosis and for the remainder of their pregnancy, particular attention should be paid to older mothers, those experiencing additional stressful life events and those who are socially isolated, as these women may experience greater distress after childbirth.

ESCMID* guideline for the diagnosis and management of Candida diseases 2012: developing European guidelines in clinical microbiology and infectious diseases.

The process to develop a guideline in a European setting remains a challenge. The ESCMID Fungal Infection Study Group (EFISG) successfully achieved this endeavour. After two face-to-face meetings, numerous telephone conferences, and email correspondence, an ESCMID task force (basically composed of members of the Society's Fungal Infection Study Group, EFISG) finalized the ESCMID diagnostic and management/therapeutic guideline for Candida diseases. By appreciating various patient populations at risk for Candida diseases, four subgroups were predefined, mainly ICU patients, paediatric, HIV/AIDS and patients with malignancies including haematopoietic stem cell transplantation. Besides treatment recommendations, the ESCMID guidelines provide guidance for diagnostic procedures. For the guidelines, questions were formulated to phrase the intention of a given recommendation, for example, outcome. The recommendation was the clinical intervention, which was graded by a score of A-D for the 'Strength of a recommendation'. The 'level of evidence' received a score of I-III. The author panel was approved by ESCMID, European Organisation for Research and Treatment of Cancer, European Group for Blood and Marrow Transplantation, European Society of Intensive Care Medicine and the European Confederation of Medical Mycology. The guidelines followed the framework of GRADE and Appraisal of Guidelines, Research, and Evaluation. The drafted guideline was presented at ECCMID 2011 and points of discussion occurring during that meeting were incorporated into the manuscripts. These ESCMID guidelines for the diagnosis and management of Candida diseases provide guidance for clinicians in their daily decision-making process.

Y1 receptor knockout increases nociception and prevents the anti-allodynic actions of NPY.

OBJECTIVE: Recent pharmacologic studies in our laboratory have suggested that the spinal neuropeptide Y (NPY) Y1 receptor contributes to pain inhibition and to the analgesic effects of NPY. To rule out off-target effects, the present study used Y1-receptor-deficient (-/-) mice to further explore the contribution of Y1 receptors to pain modulation. METHODS AND RESULTS: Y1(-/-) mice exhibited reduced latency in the hotplate test of acute pain and a longer-lasting heat allodynia in the complete Freund's adjuvant (CFA) model of inflammatory pain. Y1 deletion did not change CFA-induced inflammation. Upon targeting the spinal NPY systems with intrathecal drug delivery, NPY reduced tactile and heat allodynia in the CFA model and the partial sciatic nerve ligation model of neuropathic pain. Importantly, we show for the first time that NPY does not exert these anti-allodynic effects in Y1(-/-) mice. Furthermore, in nerve-injured CD1 mice, concomitant injection of the potent Y1 antagonist BIBO3304 prevented the anti-allodynic actions of NPY. Neither NPY nor BIBO3304 altered performance on the Rotorod test, arguing against an indirect effect of motor function. CONCLUSION: The Y1 receptor contributes to pain inhibition and to the analgesic effects of NPY.

How critical is timing for the diagnosis of influenza in general practice?

QUESTIONS UNDER STUDY: The diagnostic significance of clinical symptoms/signs of influenza has mainly been assessed in the context of controlled studies with stringent inclusion criteria. There was a need to extend the evaluation of these predictors not only in the context of general practice but also according to the duration of symptoms and to the dynamics of the epidemic. PRINCIPLES: A prospective study conducted in the Medical Outpatient Clinic in the winter season 1999-2000. Patients with influenza-like syndrome were included, as long as the primary care physician envisaged the diagnosis of influenza. The physician administered a questionnaire, a throat swab was performed and a culture acquired to document the diagnosis of influenza. RESULTS: 201 patients were included in the study. 52% were culture positive for influenza. By univariate analysis, temperature >37.8 degrees C (OR 4.2; 95% CI 2.3-7.7), duration of symptoms <48 hours (OR 3.2; 1.8-5.7), cough (OR 3.2; 1-10.4) and myalgia (OR 2.8; 1.0-7.5) were associated with a diagnosis of influenza. In a multivariable logistic analysis, the best model predicting influenza was the association of a duration of symptom <48 hours, medical attendance at the beginning of the epidemic (weeks 49-50), fever >37.8 and cough, with a sensitivity of 79%, specificity of 69%, positive predictive value of 67%, negative predictive value of 73% and an area under the ROC curve of 0.74. CONCLUSIONS: Besides relevant symptoms and signs, the physician should also consider the duration of symptoms and the epidemiological context (start, peak or end of the epidemic) in his appraisal, since both parameters considerably modify the value of the clinical predictors when assessing the probability of a patient having influenza.

Self-deception as affective coping. An empirical perspective on philosophical issues.

In the philosophical literature, self-deception is mainly approached through the analysis of paradoxes. Yet, it is agreed that self-deception is motivated by protection from distress. In this paper, we argue, with the help of findings from cognitive neuroscience and psychology, that self-deception is a type of affective coping. First, we criticize the main solutions to the paradoxes of self-deception. We then present a new approach to self-deception. Self-deception, we argue, involves three appraisals of the distressing evidence: (a) appraisal of the strength of evidence as uncertain, (b) low coping potential and (c) negative anticipation along the lines of Damasio's somatic marker hypothesis. At the same time, desire impacts the treatment of flattering evidence via dopamine. Our main proposal is that self-deception involves emotional mechanisms provoking a preference for immediate reward despite possible long-term negative repercussions. In the last part, we use this emotional model to revisit the philosophical paradoxes.

On affirmation and becoming : a Deleuzian reading of Nietzsche's critique of nihilism

The main thrust of this thesis is the re-exploration of Friedrich Nietzsche's "critique of nihilism" through the lenses of Gilles Deleuze. A Deleuzian reading of Nietzsche is motivated by a post-deconstrnctive style of interpretation, inasmuch as Deleuze goes beyond, or in between, henneneutics and deconstrnction. Deleuze's post-deconstrnctive reading of Nietzsche is, however, only secondary to the main aim of this thesis. The primary thrust of this study is the critique of a way of thinking characterized by Nietzsche as nihilistic. Therefore, it should be noted that this study is not about Deleuze's reading per se; rather, it is an appraisal of Nietzsche's "critique of nihilism" using Deleuze's experimental reading. We will accrue Nietzsche's critique and Deleuze's post-deconstrnctive reading in order to appraise Nietzsche's critique itself. Insofar as we have underscored Deleuze's purported experimentation of Nietzschean themes, this study is also an experiment in itself. Through this experimentation, we will find out whether it is possible to partly gloss Nietzsche's critique of nihilism through Deleuzian phraseology. Far from presenting a mere exposition of Nietzsche's text, we are, rather, re-reading, that is, re-evaluating Nietzsche's critique of nihilism through Deleuze's experimentation. This is our way of thinking with Nietzsche. Nihilism is the central problem upon which Nietzsche's philosophical musings are directed; he deems nihilism as a cultural experience and, as such, a phenomenon to be reckoned with. In our reconstruction of Nietzsche's critique of nihilism, we locate two related elements which constitute the structure of the prescription of a cure, Le., the ethics of affirmation and the ontology of becoming. Appraising Nietzsche's ethics and ontology amounts to clarifying what Deleuze thinks as the movement from the "dogmatic image of thought" to the "new image of thought." Through this new image of thought, Deleuze makes sense of a Nietzschean counterculture which is a perspective that resists traditional or representational metaphysics. Deleuze takes the reversal of Platonism or the transmutation of values to be the point of departure. We have to, according to Deleuze, abandon our old image of the world in order to free ourselves from the obscurantism of foundationalist or essentialist thinking. It is only through the transmutation of values that we can make sense of Nietzsche's ethics of affirmation and ontology of becoming. We have to think of Nietzsche's ethics as an "ethics" and not a moral philosophy, and we have to think of his ontology as 1/ ontology" and not as metaphysics. Through Deleuze, we are able to avoid reading Nietzsche as a moral philosopher and metaphysician. Rather, we are able to read Nietzsche as one espousing an ethical imperative through the thought of the eternal return and one advocating a theory of existence based on an immanent, as opposed to transcendent, image of the world.