989 resultados para transparence administrative


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Projecto apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Assessoria de Administração

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Este artigo visa contribuir para o conhecimento da Bolsa de Valores Sociais (BVS), recentemente criada em Portugal, cuja finalidade foi, primacialmente, a de permitir a obtenção de meios de financiamento às entidades da Economia Social que se dediquem a projectos nas áreas da educação e do empreendedorismo. Reflectir-se-á sobre a qualificação jurídica dos vários tipos de entidades cotadas na BVS, sobre o conceito de investidor social e a protecção de que este beneficia, com as consequentes exigências em matéria de transparência e de governação que recaem sobre aquelas entidades. A temática proposta será percorrida destacando as virtudes e potencialidades da BVS, tocando num ou noutro tópico adjacente que venha a propósito, com particular destaque para a pertinência da elaboração de um código de governança corporativa para as entidades da economia social.

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Aflatoxin B1 (AFB1) has been recognized to produce cancer in human liver. In addition, epidemiological and laboratory studies demonstrated that the respiratory system was a target for AFB1. Exposure occurs predominantly through the food chain, but inhalation represents an additional route of exposure. The present study aimed to examine AFB1 exposure among poultry workers in Portugal. Blood samples were collected from a total of 31 poultry workers from six poultry farms. In addition, a control group (n = 30) was included comprised of workers who undertook administrative tasks. Measurement of AFB1 in serum was performed by enzyme-linked immunosorbent assay (ELISA). For examining fungi contamination, air samples were collected through an impaction method. Air sampling was obtained in pavilion interior and outside the premises, since this was the place regarded as the reference location. Using molecular methods, toxicogenic strains (aflatoxin-producing) were investigated within the group of species belonging to Aspergillus flavus complex. Eighteen poultry workers (59%) had detectable levels of AFB1 with values ranging from <1 ng/ml to4.23 ng/ml and with a mean value of 2 ± 0.98ng/ml. AFB1 was not detected in the serum sampled from any of the controls. Aspergillus flavus was the fungal species third most frequently found in the indoor air samples analyzed (7.2%) and was the most frequently isolated species in air samples containing only Aspergillus genus (74.5%). The presence of aflatoxigenic strains was only confirmed in outdoor air samples from one of the units, indicating the presence of a source inside the building in at least one case. Data indicate that AFB1 inhalation represents an additional risk in this occupational setting that needs to be recognized, assessed, and prevented.

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OBJECTIVE: To evaluate the potential advantages and limitations of the use of the Brazilian hospital admission authorization forms database and the probabilistic record linkage methodology for the validation of reported utilization of hospital care services in household surveys. METHODS: A total of 2,288 households interviews were conducted in the county of Duque de Caxias, Brazil. Information on the occurrence of at least one hospital admission in the year preceding the interview was obtained from a total of 10,733 household members. The 130 records of household members who reported at least one hospital admission in a public hospital were linked to a hospital database with 801,587 records, using an automatic probabilistic approach combined with an extensive clerical review. RESULTS: Seventy-four (57%) of the 130 household members were identified in the hospital database. Yet only 60 subjects (46%) showed a record of hospitalization in the hospital database in the study period. Hospital admissions due to a surgery procedure were significantly more likely to have been identified in the hospital database. The low level of concordance seen in the study can be explained by the following factors: errors in the linkage process; a telescoping effect; and an incomplete record in the hospital database. CONCLUSIONS: The use of hospital administrative databases and probabilistic linkage methodology may represent a methodological alternative for the validation of reported utilization of health care services, but some strategies should be employed in order to minimize the problems related to the use of this methodology in non-ideal conditions. Ideally, a single identifier, such as a personal health insurance number, and the universal coverage of the database would be desirable.

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Several antineoplasic drugs have been demonstrated to be carcinogenic or to have mutagenic and teratogenic effects. The greatest protection is achieved with the implementation of administrative and engineering controls and safety procedures. Objective: to evaluate the improvements on pharmacy technicians' work practices, after the implementation of operational procedures related to individual protection, biologic safety cabinet disinfection and cytotoxic drug preparation. Method: case-study in a hospital pharmacy undergoing a certification process. Six pharmacy technicians were observed during their daily activities. Characterization of the work practices was made using a checklist based on ISOPP and PIC guidelines. The variables studied concerning cleaning/disinfection procedures, personal protective equipment and procedures for preparing cytotoxic drugs. The same work practices were evaluated after four months of operational procedures implementation. Concordance between work practices and guidelines was considered to be a quality indicator (guidelines concordance practices number/total number of practices x 100). Results: improvements were observed after operational procedures implementation. An improvement of 6,25% in personal protective equipment practice was achieved by changing second pair of gloves every thirty minutes. The major progress, 10%, was obtained in disinfection procedure, where 80% of tasks are now realized according to guidelines.By now, we hot an improvement of only 1% at drug preparation procedure by placing one cytotoxic drug at a time inside the biological safety cabinet. Then, 85% of practices are according to guidelines. Conclusion: before operational procedures implementation 80,3% of practices were according to the guidelines, while now is 84,4%. This indicates that is necessary to review the procedures frequently in the benefit to reduce the risks associated with handling cytotoxic drugs and maintenance of drug specifications.

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Trabalho de Projeto apresentado ao Instituto Superior de Contabilidade e Administração do Porto para obtenção do grau de Mestre em Auditoria Orientado por: Doutora Alcina Augusta de Sena Portugal Dias

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Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Professor Doutor, José Manuel Veiga Pereira

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Dissertação apresentada à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação - Especialidade Supervisão em Educação

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A dor cervical é cada vez mais um problema comum e incapacitante nos países industrializados. O objectivo do estudo foi determinar a prevalência de dor cervical nos últimos seis meses, intensidade da dor e incapacidade funcional em indivíduos com dor cervical. O estudo do tipo observacional, descritivo e transversal. Amostra constituída por alunos, docentes, administrativos e auxiliares da ESTSP (n=285). Os instrumentos utilizados foram: questionário de caracterização da amostra, escala visual analógica e Neck Disability Index. A prevalência de dor cervical foi elevada e a dor classificada como moderada. A incapacidade funcional variou entre ligeira e moderada.

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OBJECTIVE: To extend an existing computer programme for the evaluation and design of shift schedules (BASS 3) by integrating workload as well as economic aspects. METHODS: The redesigned prototype BASS 4 includes a new module with a suitable and easily applicable screening method (EBA) for the assessment of the intensity of physical, emotional and cognitive workload components and their temporal patterns. Specified criterion functions based on these ratings allow for an adjustment of shift and rest duration according to the intensity of physical and mental workload. Furthermore, with regard to interactive effects both workload and temporal conditions, e.g. time of day, are taken into account. In a second new module, important economic aspects and criteria have been implemented. Different ergonomic solutions for scheduling problems can now also be evaluated with regard to their economic costs. RESULTS: The new version of the computer programme (BASS 4) can now simultaneously take into account numerous ergonomic, legal, agreed and economic criteria for the design and evaluation of working hours. CONCLUSIONS: BASS 4 can now be used as an instrument for the design and the evaluation of working hours with regard to legal, ergonomic and economic aspects at the shop floor as well as in administrative (e.g. health and safety inspection) and research problems.

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OBJECTIVOS: Determinar a prevalência e incapacidade da dor lombar, nas últimas quatro semanas, na ESTSP. METODOLOGIA: 249 Indivíduos (alunos, docentes, administrativos e auxiliares), 37 do género masculino e 212 do género feminino, com média de idade 29.6 (±11.0) e 25.4 (±9.67) respectivamente. O estudo foi quantitativo observacional, analítico e transversal. RESULTADOS: A prevalência na ESTSP foi 50.2%, sendo superior no sexo feminino (51.9%), na classe [18-30] (51.1%) e nos administrativos 55.0%. A mediana da incapacidade foi 2.00 com intervalo [0.00;15.00]. CONCLUSÕES: A prevalência de dor lombar nos indivíduos da ESTSP foi 50%. Os valores de incapacidade revelaram incapacidade ligeira.

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Mestrado em Contabilidade

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OBJECTIVE: To identify the effects of decentralization on health financing and governance policies in Mexico from the perspective of users and providers. METHODS: A cross-sectional study was carried out in four states that were selected according to geopolitical and administrative criteria. Four indicators were assessed: changes and effects on governance, financing sources and funds, the final destination of resources, and fund allocation mechanisms. Data collection was performed using in-depth interviews with health system key personnel and community leaders, consensus techniques and document analyses. The interviews were transcribed and analyzed by thematic segmentation. RESULTS: The results show different effectiveness levels for the four states regarding changes in financing policies and community participation. Effects on health financing after decentralization were identified in each state, including: greater participation of municipal and state governments in health expenditure, increased financial participation of households, greater community participation in low-income states, duality and confusion in the new mechanisms for coordination among the three government levels, absence of an accountability system, lack of human resources and technical skills to implement, monitor and evaluate changes in financing. CONCLUSIONS: In general, positive and negative effects of decentralization on health financing and governance were identified. The effects mentioned by health service providers and users were related to a diversification of financing sources, a greater margin for decisions around the use and final destination of financial resources and normative development for the use of resources. At the community level, direct financial contributions were mentioned, as well as in-kind contributions, particularly in the form of community work.

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No centro desta reflexão teórica situa-se a conjuntura sociopolítica que fez (re)emergir o 1.º ciclo do ensino básico como “problema” de política educativa, ou seja, como terreno prioritário para o Estado, através do Governo, formular e executar um “modelo” de operacionalização da política de “Escola a Tempo Inteiro” (ETI). Analisamos esta política reportando-a a referenciais de representação de um “novo modelo educativo” (dimensão educativa), de um “novo paradigma de escola pública” (dimensão política) e de uma “nova conceção de administração da educação” (dimensão administrativa). O recurso ao quadro heurístico da “análise das políticas públicas” permite pôr em evidência as representações e a ação governativas.

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The term “corporate brand” has been widely used in literature since the eighties. According to Balmer (1998) this concept tends to be used as an alternative to the concept of corporate identity. The author argues that the use of branding principles to discuss corporate identity has tended to align the area more closely with marketing. However, the literature on brand management (Aaker, 1991; Kapferer, 1991 and de Chernatony and McDonald, 1992), gives little attention to the corporate brand” (p. 985). Based on the concepts of corporate brand, brand identity and B2B relationship, the authors are interested in eliminating this gap in literature by designing a framework of corporate brand identity management. The aim of this investigation is to investigate the impact of B2B relationships in corporate brand identity management. The methodology used is quantitative analysis of surveys and scale development. The originality of this paper is to investigate the influence of the relationship between brands in corporate brand identity. This investigation is very important to help the decisions of the corporate brand managers and academics. According to literature, namely on corporate brands (Balmer 2002b, Hatch and Schultz, 2001, 2003) and on brand identity (Kapferer, 1991, 2008, Aaker, 1996, de Chernatony, 1999) the authors developed a corporate brand identity management framework considering relationships between brands a context variable with definite impact on identity management as stated by Hakansson and Snehota (1989, 1995). These authors consider that organisations´ identity management is pursued under a relational perspective with impact on identity management. Most researchers on identity and corporate brand emphasise the importance of external influences (Kennedy, 1977; King, 1991; de Chernatony, 1999; Balmer and Gray, 2000; Balmer, 2002a). Those influences concern legislation, concurrence, political issues... and stakeholders’ perceptions and reputations (due to the holistic approach demanded by corporate brands). In this context the authors claim the importance of another influence: B2B relationships. This decision is inspired in sociological studies (Mannheim, 1950; and Tajfel and Turner, 1979) regarding individual identity. These authors claim that individuals form their personality by interacting in the social field. The authors argue that corporate brand identity also develops itself under a relational approach. The relationships selected to pursue this investigation are the ones that are developed by Portuguese universities and investigation centres that cooperate by developing investigation. Those centres are administrative and financially autonomous