931 resultados para Strategic management. Performance evaluation. Strategic map. Balanced scorecard. Third sector


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This thesis aims to understand the extent to which state capacities of state governments explain the effectiveness of the implementation of Programa Bolsa Família (PBF) in the Northeast, adopting the implementation of the theory as the main theoretical lens and more specifically the concept of state capacity. Methodologically is a study of public policy evaluation, and categorized as a process of evaluation study or implementation. Given the specificity of the object is classified as a multi case study research covering the states of Sergipe, Rio Grande do Norte and Bahia. In addition to using secondary data, the study used semi-structured interviews with members of Intersectoral Committees responsible for the actions of PBF and the Cadastro Único at the state level, composed of representatives of the areas of the state government of Social Welfare, Education and Health. the main findings related to technical and administrative capacities and policies were found: infrastructure with weakness in human resources, technological and financial resources; intra-governmental coordination with boundaries between PBF and Unified Social Assistance System , and the actions of conditionality of health and Health Unic System Basic Attention; intergovernmental coordination carried out mostly by the distance limitations of displacement and incipient regional decentralization of actions; based monitoring in the municipalities of lower performance and from the parameters placed by the federal government and political capacities; representative political system is hardly accessed by instances of program management; minor social participation and low articulation with related issues advice to PBF; audit control by any outside agencies. The thesis concludes that depending on the capabilities found implementing weaknesses are not unique to the program's actions, but from the very institutional capacity of the systems in which it operates that are the Unified Social Assistance System, the Health Unic System and the Educational System. In other words limitations of their own state capacities of the state governments and the municipal governments of each territory, such as quantitative insufficiency and qualification of human resources, financial and institutional resources, lack instance promoting decentralization (Intergovernmental and intra-governmental) as well the weakness or absence of a network of local social services are also factors that explain the program management performance and state capabilities of arrangements formed by states and municipalities in the PBF, only to partially deal with the complexity of joints involving Implementation of the program with regard to inter and intra-governmental action.

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This thesis aims to understand the extent to which state capacities of state governments explain the effectiveness of the implementation of Programa Bolsa Família (PBF) in the Northeast, adopting the implementation of the theory as the main theoretical lens and more specifically the concept of state capacity. Methodologically is a study of public policy evaluation, and categorized as a process of evaluation study or implementation. Given the specificity of the object is classified as a multi case study research covering the states of Sergipe, Rio Grande do Norte and Bahia. In addition to using secondary data, the study used semi-structured interviews with members of Intersectoral Committees responsible for the actions of PBF and the Cadastro Único at the state level, composed of representatives of the areas of the state government of Social Welfare, Education and Health. the main findings related to technical and administrative capacities and policies were found: infrastructure with weakness in human resources, technological and financial resources; intra-governmental coordination with boundaries between PBF and Unified Social Assistance System , and the actions of conditionality of health and Health Unic System Basic Attention; intergovernmental coordination carried out mostly by the distance limitations of displacement and incipient regional decentralization of actions; based monitoring in the municipalities of lower performance and from the parameters placed by the federal government and political capacities; representative political system is hardly accessed by instances of program management; minor social participation and low articulation with related issues advice to PBF; audit control by any outside agencies. The thesis concludes that depending on the capabilities found implementing weaknesses are not unique to the program's actions, but from the very institutional capacity of the systems in which it operates that are the Unified Social Assistance System, the Health Unic System and the Educational System. In other words limitations of their own state capacities of the state governments and the municipal governments of each territory, such as quantitative insufficiency and qualification of human resources, financial and institutional resources, lack instance promoting decentralization (Intergovernmental and intra-governmental) as well the weakness or absence of a network of local social services are also factors that explain the program management performance and state capabilities of arrangements formed by states and municipalities in the PBF, only to partially deal with the complexity of joints involving Implementation of the program with regard to inter and intra-governmental action.

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The aim of this study was to propose a Performance Evaluation System for outsourced employees of the University Restaurant of the Federal University of Rio Grande do Norte to supply the lack of evaluative instruments. According to Provision of Services Contract nº050/2010 and nº055/2011 of FURN with SAFE LOCAÇÃO DE MÃO DE OBRA LTDA ME, it is the hired company to promote periodic functional performance evaluation of the outsourced employees, but this is not done. The performance evaluation process serves to evaluate if the employees are making their tasks according to the organizations’ objectives and goals, besides that helps to find service failures and capacity of employees demands, thus contributing to improve work conditions and the global performance of the organizations. To elaborate the proposal of evaluation, it was chosen an action research with the participation of all stakeholders, employees and managers from UR. On data collect, first, outsourced employees and management servers were interviewed, in order to raise existing perceptions about performance evaluation aspects. From these data and the work routine observation, a proposal of performance evaluation was elaborated, that was appreciated, criticized and adjusted by the actors involved (employees and managers) to the final formulation of the instrument. This study also presents the necessary steps to the implementation of the Performance Evaluation System. The proposed Performance Evaluation System can be applied to the FURN assuming this process, after modification of contract terms and the approval by the ADCON. It also can serve as an example to others units that works with the provision of outsourced services, enabling so the performance evaluation to be part of the management policy of all people working in FURN.

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This thesis investigates the voting behavior of the fractions of the new working class in Rio Grande do Norte, more specifically in the cities of Natal, Mossoró and Caicó, from the presidential election of 2014. This research examined the ideology, the evaluation of government and guidance the vote of a portion of the working classes of RN voters. In Brazil, from 2003, socio-economic change has occurred perceptibly, especially in a part of the working classes who ascended socially and switched to the "C economic class." Thus, there was this period, a significant expansion of this social stratum. The expansion of the "class C" in the past decade in Brazil raised the academic debate and in the media about the emergence of a "new middle class". Neri (2008) termed the "class C" of the "new middle class" and that will be the central part of their studies. But the debate on the "new middle class" can not be simplistic to the point of considering that social mobility, the main variable income, entered this segment of the population in the middle class, because it has different specificities of the popular classes. To understand this phenomenon, the income variable was outdated, adding the importance of ownership of the means of production, control of labor power and the symbolic values in the division of social classes resulting in three fractions of the new working class: the management positions, non-heads and small fighters. In this study, using as a complement to the sociological approach (ideologies and social classes) and the performance evaluation was identified that the new working class (heads) mainly reproduced the ideological and political positioning of the middle class, resulting in the rejection of PT governments (2003-2014) and it’s social, compensatory and redistributive policies. From what has been seen, the new working class (chiefs) approaches the ideological and political behavior of the middle class that will reflect in their electoral choices and class interests. The new working class (not heads and small fighters who voted in the situation) because of its classist and ideological interests approached the Workers' Party positively evaluating the Lula-Dilma governments (2003-2014) due to the implementation of compensatory policies, and redistributive programs government turned to the popular classes. In a counterpoint, the voters of the new working class (not heads and small fighters) who voted null, reproduced the discourse of mainstream media and the middle class about the rejection of compensatory policies, redistribution and government programs of Lula-Dilma governments, and consequently they disapproved of the government Dilma and her candidacy.

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The inherent analogue nature of medical ultrasound signals in conjunction with the abundant merits provided by digital image acquisition, together with the increasing use of relatively simple front-end circuitries, have created considerable demand for single-bit  beamformers in digital ultrasound imaging systems. Furthermore, the increasing need to design lightweight ultrasound systems with low power consumption and low noise, provide ample justification for development and innovation in the use of single-bit  beamformers in ultrasound imaging systems. The overall aim of this research program is to investigate, establish, develop and confirm through a combination of theoretical analysis and detailed simulations, that utilize raw phantom data sets, suitable techniques for the design of simple-to-implement hardware efficient  digital ultrasound beamformers to address the requirements for 3D scanners with large channel counts, as well as portable and lightweight ultrasound scanners for point-of-care applications and intravascular imaging systems. In addition, the stability boundaries of higher-order High-Pass (HP) and Band-Pass (BP) Σ−Δ modulators for single- and dual- sinusoidal inputs are determined using quasi-linear modeling together with the describing-function method, to more accurately model the  modulator quantizer. The theoretical results are shown to be in good agreement with the simulation results for a variety of input amplitudes, bandwidths, and modulator orders. The proposed mathematical models of the quantizer will immensely help speed up the design of higher order HP and BP Σ−Δ modulators to be applicable for digital ultrasound beamformers. Finally, a user friendly design and performance evaluation tool for LP, BP and HP  modulators is developed. This toolbox, which uses various design methodologies and covers an assortment of  modulators topologies, is intended to accelerate the design process and evaluation of  modulators. This design tool is further developed to enable the design, analysis and evaluation of  beamformer structures including the noise analyses of the final B-scan images. Thus, this tool will allow researchers and practitioners to design and verify different reconstruction filters and analyze the results directly on the B-scan ultrasound images thereby saving considerable time and effort.

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This study considers a dual-hop cognitive inter-vehicular relay-assisted communication system where all
communication links are non-line of sight ones and their fading is modelled by the double Rayleigh fading distribution.
Road-side relays (or access points) implementing the decode-and-forward relaying protocol are employed and one of
them is selected according to a predetermined policy to enable communication between vehicles. The performance of
the considered cognitive cooperative system is investigated for Kth best partial and full relay selection (RS) as well as
for two distinct fading scenarios. In the first scenario, all channels are double Rayleigh distributed. In the second
scenario, only the secondary source to relay and relay to destination channels are considered to be subject to double
Rayleigh fading whereas, channels between the secondary transmitters and the primary user are modelled by the
Rayleigh distribution. Exact and approximate expressions for the outage probability performance for all considered RS
policies and fading scenarios are presented. In addition to the analytical results, complementary computer simulated
performance evaluation results have been obtained by means of Monte Carlo simulations. The perfect match between
these two sets of results has verified the accuracy of the proposed mathematical analysis.

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This paper addresses the two opposing extremes of standardisation in franchising and the dynamics of sales in search of a juncture point in order to reduce franchisees’ uncertainties in sales and improve sales performance. A conceptual framework is developed based on both theory and practice in order to investigate the sales process of a specific franchise network. The research is conducted over a period of six weeks in form of a customised sales report considering the sales funnel concept and performance indicators along the sales process. The received quantitative data is analysed through descriptive statistics and logistic regressions in respect to what variations in the sales process can be discovered and what practices yield higher performance. The results indicate an advantage of a prioritisation guideline regarding the activities and choices to make as a salesperson over strict standardisation. Defining the sales funnel plus engaging in the process of monitoring sales in itself has proven to be a way of reducing uncertainty as the franchisor and franchisees alike inherently gain a greater understanding of the process. The extended knowledge gained from this research allowed for both practical as well as theoretical implications and expands the knowledge on standardisation of sales and the appropriateness of the sales funnel and its management for dealing with the dilemma between standardisation and flexibility of sales in franchising contexts.

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We evaluate the impact of the Eurozone sovereign debt crisis on the performance and performance persistence of a survivorship bias-free sample of bond funds from a small market, identified as one of the most affected by this event, during the 2001–2012 period. Besides avoiding data mining, we also introduce a methodological innovation in assessing bond fund performance persistence. Our results show that bond funds underperform significantly both during crisis and non-crisis periods. Besides, we find strong evidence of performance persistence, for both short- and longer-term horizons, during non-crisis periods but not during the debt crisis. In this way, the persistence phenomenon in small markets seems to occur only during non-crisis periods and this is valuable information for bond fund investors to exploit.

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This paper provides the first investigation about bond mutual fund performance during recession and expansion periods separately. Based on multi-factor performance evaluation models, results show that bond funds significantly underperform the market during both phases of the business cycle. Nevertheless, unlike equity funds, bond funds exhibit considerably higher alphas during good economic states than during market downturns. These results, however, seem entirely driven by the global financial crisis subperiod. In contrast, during the recession associated to the Euro sovereign debt crisis, bond funds are able to accomplish neutral performance. This improved performance throughout the debt crisis seems to be related to more conservative investment strategies, which reflect an increase in managers’ risk aversion.

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This article introduces the concept of error recovery performance, followed by the development and validation of an instrument to measure it. The first objective of this article is to broaden the current concept of service recovery to be relevant to the back-of-house operations. The second objective is to examine the influence of leader behavioral integrity (BI) on error recovery performance. Moreover, the study examines the mediating effect of job satisfaction between BI and error recovery performance. Finally, the study links error management performance with work-unit effectiveness. Data for Study 1 were collected from 369 hotel employees in Turkey. The same relationships were tested again in Study 2 to validate the findings of Study 1 with a different sample. Data for Study 2 were collected from 33 departmental managers from the same hotels. Linear regression analysis was used to test the direct effects. The mediating effects were tested using the mediation test suggested by Preacher and Hayes. In addition, in Study 2, general managers of the hotels were asked to rate the effectiveness of each manager and their respective department. Results from Study 1 indicate that BI drives error recovery performance, and this impact is mediated by employee job satisfaction. Results of Study 2 confirm this model and finds further that managers’ self-rated error recovery performance was associated with their general managers’ assessment of their deliverables and of their department’s overall performance.

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This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

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O crescimento vertiginoso no número de solicitações de refúgio, que de 2010 a 2015 aumentou em mais de 8 vezes, assim como o boom no número de imigrações registradas a partir de 2000 no Ceará por parte de estudantes africanos têm reforçado à população local os efeitos tanto da globalização como da crise humanitária atual. Poder público, organizações do terceiro setor e entes empresariais passam a se envolver na agenda pertinente à imigração em um contexto socioeconômico e legislativo delicados; e intenções de trabalhos e iniciativas de assistência aos imigrantes e refugiados começam a permear a sociedade, mesmo não havendo dados estatísticos da diversidade dos imigrantes, processo de acolhimento formal definido ou avaliação das capacidades absolutas que a cidade de Fortaleza no Ceará possui para agregar a essa agenda. Dessa forma, iremos identificar o perfil dos imigrantes que são provenientes de países africanos de língua portuguesa e refugiados sob a ótica da diversidade de modo a traçar um mapa que traga percepções e insumos para as atividades de assistência desejadas. Adicionalmente, será analisado o processo de acolhimento sob a ótica da avaliação da estrutura (instituições, equipamentos, procedimentos e responsabilidades) com o objetivo de se entender o nível de maturidade do processo de acolhida dos imigrantes e refugiados, assim como suas oportunidades de melhoria. A temática, além de atual, se faz indispensável para a construção de um pensamento crítico acerca da própria capacidade de contribuição ao tema da imigração e da crise dos refugiados. A metodologia utilizada para a construção da parte teórica e para respaldo das hipóteses levantadas foi a consulta bibliográfica, enquanto a parte estatística foi fruto de intenso trabalho de investigação por insumos de ordem qualitativa e quantitativa com diferentes agentes intervenientes no processo de acolhimento no Estado, inclusive pela busca do aspecto subjetivo por parte de gestores públicos acerca do tema. Por fim, foi realizado diagnóstico de qualidade organizacional junto à Pastoral do Migrante em Fortaleza, tida como referência do terceiro setor na agenda dos imigrantes e refugiados, com objetivo de avaliar e contribuir com suas capacidades de gestão e com seu processo de acolhimento. Verificou-se com o trabalho que, diferente do tema dos refugiados, árduo tem sido o caminho percorrido para o desenvolvimento de assistência aos imigrantes como política pública. Contudo, pretende-se demonstrar que conhecer as necessidades deste último grupo, assim como sanar suas dificuldades, pode influenciar positivamente futuros trabalhos até mesmo para o próprio tema dos refugiados. Portanto, conhecer a real situação de ambos os grupos na região é indispensável para se elaborar planos do poder público, além de possibilitar a melhoria nos dispositivos de assistência como um todo e avançar os mecanismos da legislação pertinente.

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Mestrado em Contabilidade e Gestão das Instituições Financeiras

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In this thesis, tool support is addressed for the combined disciplines of Model-based testing and performance testing. Model-based testing (MBT) utilizes abstract behavioral models to automate test generation, thus decreasing time and cost of test creation. MBT is a functional testing technique, thereby focusing on output, behavior, and functionality. Performance testing, however, is non-functional and is concerned with responsiveness and stability under various load conditions. MBPeT (Model-Based Performance evaluation Tool) is one such tool which utilizes probabilistic models, representing dynamic real-world user behavior patterns, to generate synthetic workload against a System Under Test and in turn carry out performance analysis based on key performance indicators (KPI). Developed at Åbo Akademi University, the MBPeT tool is currently comprised of a downloadable command-line based tool as well as a graphical user interface. The goal of this thesis project is two-fold: 1) to extend the existing MBPeT tool by deploying it as a web-based application, thereby removing the requirement of local installation, and 2) to design a user interface for this web application which will add new user interaction paradigms to the existing feature set of the tool. All phases of the MBPeT process will be realized via this single web deployment location including probabilistic model creation, test configurations, test session execution against a SUT with real-time monitoring of user configurable metric, and final test report generation and display. This web application (MBPeT Dashboard) is implemented with the Java programming language on top of the Vaadin framework for rich internet application development. The Vaadin framework handles the complicated web communications processes and front-end technologies, freeing developers to implement the business logic as well as the user interface in pure Java. A number of experiments are run in a case study environment to validate the functionality of the newly developed Dashboard application as well as the scalability of the solution implemented in handling multiple concurrent users. The results support a successful solution with regards to the functional and performance criteria defined, while improvements and optimizations are suggested to increase both of these factors.

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Com o aumento constante de procura de recursos naturais por parte dos vários setores da sociedade é urgente encontrar soluções para reduzir o seu consumo sem se travar a expansão demográfica que se tem vindo a sentir nos grandes centros urbanos. É através da implementação de medidas de sustentabilidade e pelo aumento da eficiência de utilização desses recursos que se tem vindo a combater esta tendência cada vez maior de consumismo global, sendo isto apenas possível com a implementação de ferramentas tecnológicas avançadas que permitem estabelecer limites ao considerado eficiente e premiando, em termos financeiros e de imagem de marketing, as entidades que o alcancem. O LEED é um sistema de certificação de sustentabilidade voluntário de edifícios residenciais e comerciais que estabelece métricas de comparação de parâmetros indicadores de consumos energéticos, hídricos e de materiais em todo o ciclo de vida do edifício e que tem vindo a ganhar destaque em crescendo a nível mundial. Esta dissertação teve como objetivo comparar a performance de consumo energético no âmbito do sistema LEED com a do sistema de certificação energética de edifícios nacional (SCE) de um grande edifício de serviços, estabelecendo um paralelismo de semelhanças e diferenças entre os dois e de avaliar os efeitos de potenciais medidas de eficiência energética e seus efeitos nas classificações de mérito obtidas em cada sistema. Os resultados obtidos na simulação que permitiu avaliar a performance foi muito satisfatório, tendo sido aproveitado pela empresa para efeitos de certificação LEED do edifício em estudo.