O papel do fundo de maneio das pequenas e médias empresas

Dissertação de Mestrado em Finanças Empresariais

Balanced scorecard: estudo de caso de uma empresa de serviços de gestão

Dissertação para a obtenção do Grau de Mestre em Contabilidade e Finanças Orientadora: Doutora Cláudia Lopes

The influence of relationship quality and culture in the relations between exporter and distributor : the case of portuguese exports to Angola

The objective of this research is to investigate the role of the relationship quality, cooperation and culture between Portuguese companies and their export market intermediaries in Angola. In particular, we aim to understand the importance that the quality of the relationship has in cooperation and the role of cultures in export activities. An important aspect of this study is precisely the fact that it includes an African country, where, in terms of the literature, there is a strong lack of studies. In terms of methodology we opted for qualitative analysis; we present the results of two case studies of Portuguese exporting companies and one case study of Angolan intermediate. In general, the results are that the business relationships are characterized by trust, commitment, cooperation, culture, similar values, as in the past, Angola belonged to Portugal there is easy communication because both countries share the same. Such factors will influence the trade relations between Portuguese exporters and their Angolan distributors.

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

Os padrões de vinculação estabelecidos e indicadores de resilência (autonomia e capacidades de interação social) em crianças de idade pré-escolar em função da frequência em rede pública ou privada

A dissertação procura compreender de que maneira a frequência da criança numa escola pública ou numa escola privada, poderá afetar o desenvolvimento dos indicadores de resiliência definidos (autonomia e capacidades de interação social) e a sua vinculação aos pais. O presente estudo realizou-se em três escolas do primeiro ciclo com jardim de infância, duas das quais pertenciam ao ensino público e uma ao ensino privado. A revisão da literatura, exposta nos vários capítulos, apresenta a visão de diversos investigadores sobre a problemática da relação entre o desenvolvimento dos indicadores de resiliência definidos, a maneira como as crianças criam as suas relações de vinculação, focando as diferenças relativamente à frequência em rede pública ou rede privada. Por se tratar de um estudo comparativo, foi escolhida uma metodologia quantitativa. Procedeu-se, em seguida, a uma análise qualitativa dos resultados obtidos em algumas variáveis. O estudo conclui que não se verificam diferenças significativas no que diz respeito aos resultados obtidos pelas crianças relativamente às variáveis em estudo, com exceção do indicador de resiliência “capacidades de interação social”. Este estudo também nos mostra que existem várias variáveis a ter em conta para compreender a resiliência e a relação entre as variáveis, nomeadamente, as qualificações dos prestadores de cuidados. Sugere-se a continuação do trabalho iniciado, avaliando a vinculação e os indicadores de resiliência estudados (autonomia e capacidades de interação social) destas mesmas crianças, no futuro. Sugere-se ainda a realização de outros estudos, dentro da mesma área, que possam aprofundar a influência das diversas variáveis que dizem respeito ao contexto socioeconómico e sociodemográfico onde as crianças estão inseridas e ver de que maneira estes afetam as variáveis estudadas neste trabalho. - Abstract The dissertation sought to understand how child‟s frequency in a public or a private school, can affect the development of resilience indicators defined (autonomy and capabilities social interaction capabilities) and their connection to parents. This study was conducted in three primary schools with kindergarten, two of which belonged to public education and one to private education. The literature review, exposed in several chapters, presents the view of many researchers on the issue of the relationship between the development of resilience indicators defined, the way children create their linking relations, focusing on the differences in the frequency on public or private school. Since this is a comparative study, a quantitative methodology was chosen. Then we‟ve proceeded to a qualitative analysis of the results obtained on some variables. The study concludes that there are no significant differences with regard to the results obtained by children, for the variables under study except for the indicator of resilience “capabilities of social interaction”. This study also shows that there are several variables to take into account to understand the resilience and the relation between variables, namely, the qualifications of care providers. It is suggested to continue the work begun by evaluating the binding and resilience indicators studied (autonomy and social interaction skills) of these same children in the future. It is also suggested in other studies within the same area, which may deepen the influence of several variables that relate to socio-demographic and socio-economic context where children are located and see how they affect the variables studied in this work

Representações e conceito dos pais sobre a qualidade da creche

Tendo em conta o aumento do número de estruturas de apoio à primeira infância, particularmente, a expansão da creche, a investigação tem-se debruçado sobre as questões da qualidade. A generalidade dos estudos centra-se na discriminação das dimensões de qualidade e o seu impacto no desenvolvimento das crianças. Contudo, raramente a representação dos pais tem sido alvo de estudo. Partindo do pressuposto que a discussão sobre a qualidade da creche deve ser baseado na evidência empírica mas é, também, um conceito social baseado nos valores e representações dos seus atores, fomos ouvir os pais. Assim, quisemos conhecer: Como escolhiam a creche do seu filho(a)? Qual o seu conceito de qualidade? Que valor atribuem às experiências vividas pelo seus filhos ou filhas na creche? Que representação têm do papel do profissional de educação? Para o efeito, planificámos uma investigação em duas fases correspondendo a dois estudos empíricos. O primeiro estudo tinha como objetivo aferir livremente as Representações dos Pais acerca da Creche numa abordagem qualitativa, com recurso a entrevistas. Das entrevistas procurámos conhecer a opinião de um pequeno grupo de 20 pais com objetivo de aferir indicadores para a construção de um questionário que daria lugar ao segundo estudo - quantitativo. O primeiro estudo daria-nos a noção da opinião e o segundo estudo a noção da sua representação numa amostra de 180 participantes. Tanto quanto conhecemos (pesquisando as bases nacionais) estudos desta natureza sobre as representação dos pais sobre a creche, ainda, não tinham sido realizados em Portugal. De modo geral, os dois estudos revelaram que os pais valorizam a creche como espaço de promoção do desenvolvimento da criança; valorizam a dimensão afetiva do trabalho em creche; as educadoras como profissionais qualificados de educação e o desejo de uma relação estreita, aberta e respeitosa entre a creche e a família. Estes resultados abrem caminho para uma reflexão mais aprofundada acerca das representações, convicções e valores da família em relação à creche. - ABSTRACT Associated with an increased number of support structures for early childhood, we have witnessed a growing interest in studying the quality of these listed structures due to the impact that this will have on the quality development of children. Parents, as primary educators and educational agents privileged child, assume a key role in this regard. Through this study is to evaluate which representations and concept of parents about the quality of daycare. We performed a literature search in order to fit theoretically the main concepts covered in this study. We analyzed investigations already carried out on Nursery and Regulations and Guidelines for National Nursery. In terms of empirical studies we conducted two studies on the Representations about the Parent Nursery: A Qualitative Analysis using interviews with 20 parents and a Quantitative Study applying questionnaires to 180 parents. The main results of both studies revealed that parents value the nursery as a space to promote child development; value the affective dimension of work in nursery; qualified educators and desire for a good and respectful relationship between nursery and the family. These results pave the way for a deeper reflection about the representations, beliefs and values from the family about nursery.

Ensino de léxico e texto descritivo

Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Didáctica da Língua Portuguesa no 1.º e 2.º Ciclos do Ensino Básico

Working hours, work-life conflict and health in precarious and "permanent" employment

OBJECTIVE: The expansion of precarious employment in OECD countries has been widely associated with negative health and safety effects. Although many shiftworkers are precariously employed, shiftwork research has concentrated on full-time workers in continuing employment. This paper examines the impact of precarious employment on working hours, work-life conflict and health by comparing casual employees to full-time, "permanent" employees working in the same occupations and workplaces. METHODS: Thirty-nine convergent interviews were conducted in two five-star hotels. The participants included 26 full-time and 13 casual (temporary) employees. They ranged in age from 19 to 61 years and included 17 females and 22 males. Working hours ranged from zero to 73 hours per week. RESULTS: Marked differences emerged between the reports of casual and full-time employees about working hours, work-life conflict and health. Casuals were more likely to work highly irregular hours over which they had little control. Their daily and weekly working hours ranged from very long to very short according to organisational requirements. Long working hours, combined with low predictability and control, produced greater disruption to family and social lives and poorer work-life balance for casuals. Uncoordinated hours across multiple jobs exacerbated these problems in some cases. Health-related issues reported to arise from work-life conflict included sleep disturbance, fatigue and disrupted exercise and dietary regimes. CONCLUSIONS:This study identified significant disadvantages of casual employment. In the same hotels, and doing largely the same jobs, casual employees had less desirable and predictable work schedules, greater work-life conflict and more associated health complaints than "permanent" workers.

The impact of night work on subjective reports of well-being: an exploratory study of health care workers from five nations

OBJECTIVE: To carry out a survey data collection from health care workers in Brazil, Croatia, Poland, Ukraine and the USA with two primary goals: (1) to provide information about which aspects of well-being are most likely to need attention when shiftwork management solutions are being developed, and (2) to explore whether nations are likely to differ with respect to the impacts of night work on the well-being of workers involved in health care work. METHODS: The respondents from each nation were sorted into night worker and non-night worker groups. Worker perceptions of being physically tired, mentally tired, and tense at the end of the workday were examined. Subjective reports of perceived felt age were also studied. For each of these four dependent variables, an ANCOVA analysis was carried out. Hours worked per week, stability of weekly work schedule, and chronological age were the covariates for these analyses. RESULTS: The results clearly support the general proposal that nations differ significantly in worker perceptions of well-being. In addition, perceptions of physical and mental tiredness at the end of the workday were higher for night workers. For the perception of being physically tired at the end of a workday, the manner and degree to which the night shift impacts the workers varies by nation. CONCLUSIONS: Additional research is needed to determine if the nation and work schedule differences observed are related to differences in job tasks, work schedule structure, off-the-job variables, and/or other worker demographic variables.

Políticas públicas municipais na era global: o Programa Município VerdeAzul em questão

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Job control, job demands, social support at work and health among adolescent workers

OBJECTIVE: To evaluate physical and psychological dimensions of adolescent labor (such as job demands, job control, and social support in the work environment), and their relation to reported body pain, work injuries, sleep duration and daily working hours. METHODS: A total of 354 adolescents attending evening classes at a public school in São Paulo, Brazil, answered questionnaires regarding their living and working conditions (Karasek's Job Content Questionnaire, 1998), and their health status. Data collection took place in April and May 2001. Multiple logistic regression analysis was used to determine relations among variables. RESULTS: Psychological job demands were related to body pain (OR=3.3), higher risk of work injuries (OR=3.0) and reduced sleep duration in weekdays (Monday to Thursday) (p<0.01). Lower decision authority in the workplace (p=0.03) and higher job security (p=0.02) were related to longer daily working hours. CONCLUSIONS: It was concluded that besides physical stressors, psychological factors are to be taken into account when studying adolescent working conditions, as they may be associated with negative job conditions and health effects.

A motivação dos colaboradores nas organizações em contexto de crise económica

Mestrado em Controlo e Gestão dos Negócios

Fungal contamination: comparation between Portuguese poultries and swines

Animal confinement tends to increase the overall microbial load in the production environment caused by high amounts of feed and organic residuals (manure and wastewater) present in those environments. The number of animais and the handling and management required to work in these settings also contribute to enhance that microbial ioad. Animal housing typically exposes workers to substantial concentrations of bioaerosols, such as fungi and their metabolites. Therefore, agricultural workers, and especially pig and poultry farmers, are at increased risk of occupational respiratory diseases. Exposure to bioaerosols in poultries and swines may vary depending upon the stage of the animals' growth, density, manure management procedures, litter type and used floor coverage, among others. Gathering temporal information about the quantity and the composition of fungal load is necessary to better understand the relationship between these factors and adverse health symptoms of workers. This study aimed to characterize and compare fungal contamination between these two different settings.

Ética e responsabilidade social das organizações perante os Técnicos Oficiais de Contas

Mestrado em Contabilidade

Os seguros na gestão de uma obra

Neste trabalho pretende-se evidenciar algumas práticas que podem e devem ser adotadas na direção de empreitadas, de modo a reduzir os riscos de uma obra através de uma gestão apropriada de seguros, acautelando, contudo, o equilíbrio entre o custo e respetivas coberturas. Os seguros de Construção, internacionalmente designados por “All risks” (todos os riscos de construção), são uma questão pouco explorada apesar da sua elevada importância para a atividade, pois os custos que possam decorrer de um sinistro poderão ter um impacto muito significativo para as empresas. Por vezes, estes seguros são encarados como mais um encargo e não como um mecanismo de gestão de Risco. Do conhecimento profundo que a empresa construtora detém sobre a particularidade da sua obra, esta procura todos os tipos de seguro que melhor se enquadram nas suas necessidades, que aliadas a pessoas especializadas na matéria, aconselham e gerem os seguros de obra, de maneira a que, em caso de ocorrência de um sinistro, não existam surpresas para o segurado. Por fim, é importante associar e entender a importância da relação que existe entre risco, interesse e seguro na gestão de uma obra.