Gestão de organizações sem fins lucrativos: uma avaliação de desempenho através do balanced scorecard

The methodology Balanced Scorecard (BSC) focuses on the major critical issues of modern organizations, whether with or without profit. The measurement of the effective performance of the latter is by evaluating the successful implementation of organizational strategy. The aim of this paper is to present the development of a system of performance measurement strategy for a nonprofit organization, whose object of study is the Associação de Apoio as Comunidades do Campo - AACC, in the context of the BSC methodology of Kaplan and Norton. The methodology of this case study is an exploratory, descriptive and qualitative, and diagnose the coherence of the Strategy Map in an organization, based strategic planning from 2010 to 2012. Initially conducted a literature review covering the main aspects of strategy maps and performance evaluation involving the translation of the BSC and strategy evaluation. The main results of the proposed approach refers to evaluation of overall scores for each dimension of the BSC methodology, financial, customer, internal processes, learning and growth. These results are able to help the organization evaluate and revise their strategy and, in general, to adopt management methods more accurately. Data collection is centered on interviews with semi-structured questionnaire. The findings highlight on balancing and alignment of strategic objectives, low causality map, strategic communication insufficient and fragmented. For interviewees organizational culture is the biggest impediment to structuring a management model based on indicators and strategic process should be initiated by non-financial indicators gradually. The performance indicators of the AACC/RN portray more meritocracy operational procedures of social projects in the context of the Strategic Map determined in a shortterm over the long term. However, there is evidence of improved performance management and strategic taken as a basis of planning as both the strategic map structured. Therefore, the nonprofits need to adopt a form of management that enables planning, setting objectives and targets that provide the continuity of its activities, and generating instruments that can measure the financial performance and non-financial, in order to develop strategic actions for growth and sustainability

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Terceirização em tecnologia da informação sob os aspectos de estratégia, tomada de decisão e análise de investimentos :estudo de múltiplos casos em três organizações franqueadas da Coca-Cola do Brasil

Desde a criação da tecnologia e do seu uso pelas empresas, a relação custo e benefício nem sempre foi bem elucidada tanto para os responsáveis pela área de tecnologia quanto para a alta direção. Mas, apesar disto, cada vez mais as organizações investem maciçamente em tecnologia, esperando que esta seja a solução para diversos problemas. Por isto, esta questão tem se tornado crucial para o processo de tomada de decisões, visto que investimentos nesta área costumam ser dispendiosos e, na atual conjuntura, estas análises precisam ser extremamente criteriosas para que se miniminizem as possibilidades de insucesso dos projetos, principalmente numa economia estabilizada e de concorrência acirrada. Uma das alternativas que as empresas têm buscado para atingir o sucesso e correr menos riscos é a terceirização da área de TI. Partindo desta visão, a presente dissertação tem por objetivo realizar uma investigação sobre a terceirização dos serviços de TI em todos os seus aspectos, isto é, desde a sua motivação, serviços efetivamente terceirizados, vantagens, desvantagens e possíveis obstáculos, a visão do alinhamento estratégico da TI, os processos de gestão de contratos e formas de controle e, por fim, tendências futuras. Trata-se de uma pesquisa de múltiplos casos, envolvendo franquias do Sistema Coca-Cola no Brasil. O estudo apresenta uma pesquisa bibliográfica sobre o processo de tomada de decisão empresarial, a análise de investimentos, a gestão e a terceirização da TI, o que permitem definir as dimensões de análise da pesquisa. Na pesquisa de campo foram entrevistados os gerentes da área de TI, nas cidades de Brasília-DF, Goiânia-GO e Ribeirão Preto-SP. A pesquisa de campo permitiu identificar como as mesmas avaliam seus investimentos em TI, como esta área é gerenciada, o que as levou a optar pela terceirização e como os processos terceirizados afetam a organização. Por se tratar de uma pesquisa qualitativa, optou-se por analisar comparativamente as três organizações. Com a realização deste estudo, obtiveram-se, como principais resultados, que as organizações estão utilizando a terceirização em TI para focar no negócio principal e, mesmo encontrando diversas desvantagens, inclusive com relação a custos, acreditam que os benefícios justificam. Ainda identificaram-se alguns obstáculos internos para a terceirização, principalmente quanto ao receio de se perder a inteligência do negócio. O acompanhamento dessas atividades terceirizadas é realizado pela equipe interna e por critérios estruturados, onde se verificam os níveis de serviço

Os Estados Unidos e as relações internacionais contemporâneas

O artigo analisa a posição dos Estados Unidos nas relações internacionais pós-Guerra Fria, tomando como referência as controvérsias sobre os alcances e limites da sua postura hegemônica, que adquirem maior impulso a partir da formulação da chamada doutrina Bush, sistematizada no documento A Estratégia de Segurança Nacional dos EUA. No tratamento da temática proposta, enfatizam-se os seguintes aspectos: estabelecimento de um paralelo entre a transição dos séculos XIX-XX e XX-XXI, situando as características do imperialismo de cada época; uma análise da atual política externa dos Estados Unidos, enfocando o debate entre unilateralismo e multilateralismo, com destaque para as reações geradas pela intervenção no Iraque; uma discussão crítica das abordagens que visualizam na agenda de segurança da administração Bush um indicador de perda de hegemonia, que imporia a substituição da busca do consenso pela dominação aberta.

Alterações posturais em atletas brasileiros do sexo masculino que participaram de provas de potência muscular em competições internacionais

Os esportes de alto nível determinam padrões corporais que extrapolam barreiras geopolíticas, sociais e culturais. Estas peculiaridades resultam em alterações posturais que estão associadas à eficiência do gesto desportivo, porém, em longo prazo, podem evoluir para processos mórbidos que limitam a prática de atividades físicas regulares. O objetivo da pesquisa foi descrever o perfil postural dos atletas que participam de provas de potência muscular e identificar processos anátomo-cinesiológicos responsáveis pelas principais alterações corporais. A casuística foi composta por 15 atletas do sexo masculino, especializados em provas de potência muscular. O protocolo para coleta de dados foi elaborado com base na proposta de: i) Kendall, para o exame físico e observacional, utilizando simetrógrafo e fio de prumo; ii) Souchard, para a análise postural em cadeia. As informações foram organizadas sob a forma de distribuição de freqüência absoluta e relativa. Os resultados apontaram que: i) o tornozelo em valgo (67%) foi a situação mais comum; ii) a rotação interna da pelve à direita (60%), seguida do lado oposto mais elevado (47%), pode estar relacionada com a corrida em curva que sobrecarrega a estrutura da pelve para a manutenção da velocidade com simultânea mudança de direção em função da força gravitacional; iii) a anteversão de pelve (73%) decorre da retração observada nos músculos flexores do quadril e extensores do joelho; iv) a alteração expressa no item iii contribui para a formação de hiperlordose lombar (73%) e desencadeia mecanismo compensatório de retração da cadeia posterior causando cifose torácica (53%) e cabeça em protrusão (73%). O diagnóstico precoce e a adoção de medidas profiláticas efetivas podem contribuir para o aumento da performance, bem como prevenir a ocorrência de lesões desportivas. Estudos envolvendo intervenção fisioterápica deverão avaliar se há redução dos efeitos crônicos que as alterações posturais decorrentes do treinamento causam ao atleta de alto nível.

A Psicologia do trabalho e das organizações na formação do psicólogo no Brasil

This research has aimed to analyze the presence of the Work and Organizational Psychology (WOP) at the psychologist s undergraduate education after 2004 s National Curricular Guidelines in Brazil. It has investigated in 43 Brazilian undergraduate courses of Psychology how their Course Pedagogical Projects (CPPs) approach the WOP issues. For that investigation, the CPPs, the subjects programmes related to the WOP and the curriculum grid have been accurately read and analyzed. Categories created by similar studies have also been used. The studied knowledge field has been cited by 41 courses, mainly on the definition of the egress s professional profile, on the expected competences and on the psychologist s formation process lines. Moreover, 28 courses have disposed curricular emphasis on the WOP and 12 have provided professional practices on that Psychology s field. All the courses have displayed, at least, one subject related to the WOP and in 29 cases there have been found between two and six subjects concerned to that field of Psychology, occupying nearby 10% of the whole courses credit hours. It has been verified that the Work and Organizational Psychology is allied to discussions about Quality of Life and Health of the Worker, bonded to work prescriptions at the Personnel Management departments and in other places such as syndicates. Additionally, 37% (147) of the WOP s subjects concerns to the contents of the Work Psychology, 21% (81) relates to the Organizational Psychology, 18% (71) are about Industrial Psychology s topics and 14% (55) debates the field generically. The most often issues are: Recruitment and Selection (25 courses); Training, Development, Learning and Education (24); and Work and Mental Health (24). Those topics have assumed three functions: providing principles for the acting at the WOP field; tutoring psychologists to analyze their own workplaces; and offering a comprehension of the human being mediated by the Work. It has been concluded that the WOP is incorporated on the psychologist s undergraduate education by considering the increasing of its presence and the occurrence of its traditional and emergent topics

As organizações não-governamentais (ONGs) de atenção à criança e ao adolescente em Natal/RN: contribuição na garantia de direitos?

In contemporaneousness watches in Brazil the emergence of a "new" relationship between State and society based on partnership, which will allow the growing playacting organizations "non-profit" and "public interest" in the management of social public policies. In that sense, as part of a logic of global restructuring of the Capital, under the aegis of the neoliberal project, starting from the years of 1990, an administration model is had in favor of the market that looks for to minimize the actions of the State, reinforcing the outsourcing of the social public politics, and consequently, debilitating rights legally conquered. In that way, with this study it was pursued as general objective to apprehend the actions developed by Non-governmental Organizations NGOs in the child's area and of the adolescent in Natal / RN, verifying in that measured, these contribute to the warranty of rights or they reproduce practices of welfare work, and as specific objectives: to identify the group of the actions developed by NGOs in the child's area and of the adolescent in Natal / RN; to analyze the practice of NGOs of the point of view of the human resources, of the administration, of the financing, of the user's participation in the decision processes, as well as the quality of the services and the continuity of the actions of these organizations; and to apprehend the relationship between the researched organizations and users in the process of implantation of the actions, in order to identify the perspective that guide the practice of NGOs is going in the direction of contributing in the warranty of rights or in the reinforcement to the welfare work. In summary the results showed two trends in the actions of the NGOs, in the direction of the provision of services, which still unfurls in two perspectives of handouts. The other trend will give priority to the defense of rights of children and adolescents, with actions of political impact strengthen the promotion of public policies state, thus contributing to guarantee rights

O Serviço social nas organizações não-governamentais: tendências e particularidades

The present study is about the professional exercise of the Social Worker in ONGs associated with the ABONG in Natal city, state of Rio Grande do Norte, referring to the work conditions, claims and professional responses in front of the capital restructuration circumstances. The group of socio-historical transformations, as a result of the after-1970 dynamic capitalism, conducts a process of new configurations in the relationship between State and society that directly affect the social question nowadays, destroying social rights historically conquered for the workers. In this context, the ONGs assume a strategical social function of the social question, contributing with the change of responsibilities with the social from the State to the third sector. This social movement causes changes to the Social Work since this is one of the professions that act on the immediate expressions of the social question. After a qualitative research based on a theoricalmethodological critical and dialectical perspective, it was possible to discover some contradictions, details and tendencies of the professional exercise of the Social Worker in ONGs. Summarizing, the results of the research show that: a) it was detected a tendency of precarization, instability, insecurity, no-articulation, no-profissionalization of the professionals in the work conditions; b) demands are associated with a moment of the capital re-ordering, where new professional exigencies and responsibilities are related with capital necessities in the period of structural crisis; c) limits and contradictions are present in a professional daily work mainly in function of the characteristics of gestation and functioning of the ONGs; d) the professionals that were interviewed show significant difficulties in a articulation between the professional daily work in organizations and the totality of the social processes, limiting the capability of doing critics to the requisitions imposed by the capital

Negociações comerciais internacionais e democracia: o contencioso Brasil x EUA das patentes farmacêuticas na OMC

Dans cet article, on cherche la viabilité analytique du Jeu à Deux Niveaux - JDN pour examiner la situation brésilienne dans l'Organisation Mondiale du Commerce - OMC. on cherche à voir, en même temps, si le perfectionnement des institutions démocratiques brésiliennes en ce qui concerne le processus de formulation de la politique extérieure sera capable d'améliorer la réponse aux demandes des groupes d'intérêt et d'élargir la compétence technique de la diplomatie brésilienne dans les négociations commerciales internationales. on cherche aussi à savoir si ce perfectionnement peut faire monter la crédibilité et la légitimité internationale des démarches brésiliennes au sein de l'OMC, dans le sens de tourner en leur faveur les régimes internationaux. Pour cela, on analyse le contentieux des brevets pharmaceutiques mené contre les États-Unis au sein de l'OMC.

Investimentos internacionais e o turismo em Tibau do Sul/RN

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Clusters locais de responsabilidade social das organizações: possibilidades e limites em debate

O presente artigo trata do papel das empresas no desenvolvimento social e econômico, considerando para tal as análises que envolvem a temática da Responsabilidade Social Empresarial numa perspectiva integrada a ações sociais de entidades governamentais e ONGs. Nesse sentido, o conceito de clusters de RS pressupõe que aglomerações de empresas, localizadas num mesmo território, estabeleçam interações entre si e com outros atores locais para otimizar práticas conjuntas de RS voltadas para o desenvolvimento sustentado da região, numa perspectiva integrada e global. As possibilidades interventivas dos clusters de RS podem expressar um avanço nos resultados das ações sociais e/ou ambientais empreendidas através de redes integradas

Gestão por Competências em Organizações Públicas: O Processo de Transformação Organizacional e seus Impactos Junto aos Servidores na Secretaria Estadual de Administração e Recursos Humanos (SEARH/RN)

The state has changed over time in order to meet a society with increasingly stringent demands. Techniques of private means begin to be employed in an attempt to overcome the dysfunctions entrenched bureaucracy, making the machine faster. By federal law by the People Management Skills was established as a reference for the administration of Human Resources of the public sector in an attempt to develop professionally servers, based mainly on the three pillars of the model: the knowledge, skills and attitudes. This thesis aims at understanding, in the view of employees, the perceived impacts on the organizational changes occurring in the Department of Administration and Human Resources of the State of Rio Grande do Norte in order to implement a People Management Skills-based. It is a simple case study, characterized by the research during a certain period of time, collecting data in a real environment of an organization, in this case SEARH/RN. The procedures used in collecting data were the literature review, documental research and field research. We used a qualitative approach with exploratory and descriptive approach. Every reform was implemented in the institution and reported from there analyzed the impacts observed by the servers. As a result we observed a considerable advance in institutional activities, mainly relating to physical structure / organizational and human resource policies, with minor advances on labor policies, in much the result of the guiding focus of the reform on SEARH/RN. The impacts in total were more positive than negative and direct paths to improvement in public organizations. Making a general analysis of the modernization program implemented in SEARH/RN, we can conclude that there was a distinct change in all dimensions studied, mostly pointing out positive aspects, and contrary to the opinion of some authors, who claim to be very difficult to implement reforms in public organizations, since they are highly institutionalized environments. What was found was a big organization, with gaps and weaknesses, but with a much larger number of hits and recognition from institutional actors

Desenvolvimento territorial e a política nacional de água em Moçambique: o caso do distrito de Chibuto

The development has been a phenomenon in constant discussion today, whose fundamental importance should be to promote the welfare of humanity. Thus, the development becomes an element that adds political, economic, social and environmental values . In Mozambique the development model adopted by the State prioritizes the economic dimension, in this case favoring the growth of capitalist structure production. Thus , the basic conditions for human survival still leaves much to be desired and the Mozambican population in general and the district of Chibuto , in particular , continue to face several difficulties to have access to such conditions, and the lack of potable water is a that most of the problems afflicting this population . The water was always a factor related to the socio-economic development of the population, where great civilizations and major economic marks were always influenced by water availability, and today this feature is present in all sectors of production. In Mozambique, much effort has been made by the government, national and international organizations to enhance and guarantee the supply of potable and drinking water, and despite all this effort, most of the population does not have access to this precious resource. In this sense, this work presents an analysis of the effects of the National Water Policy in the study area, analyzes the shortage of potable water in the district of Chibuto, discusses the design and development contained in the official discourse of the state and, opposes the idea of human development. For such issues that help to understand the phenomenon under study, such as territory, public policy and criticism of hegemonic conception of development are addressed. To make the desired approach, we performed a characterization of the District of Chibuto, addressing the issue of poverty, with a brief discussion of this concept, from different approaches, and analyze the impact of the PARPA (Action Plan for the Reduction of Absolute Poverty) in fighting poverty in Mozambique, and became a description of the scenario of poverty and vulnerability in Chibuto district with the construction of Territorial Human Development Index. Research also brings up a discussion about territory and technicization which describes the senary of the water supply system in the District and territorial dynamics of Chibuto, from the analysis and description of existing structures and other technical objects that structure the territory under study. Thus, it was found that the development should be summarized in the satisfaction of human needs, and should be the cornerstone of the new type of development that is intended for the purpose of triggering urgently actions to overcome or combat bleak misery suffered by the majority of inhabitants of the District of Chibuto

O perfil profissional do químico frente às novas realidades das organizações industriais

The objective of this paper is to reflect about the professional profile required of chemists by the chemical industry employing new management practices. This paper includes: a) historical synthesis of the appropriation of chemical knowledge by the industrial sector, b) a discussion of today's industrial organization and a comparison between the professional profile of chemists as expected by the taylorist and fordist standards of production and that expected in the context of flexibilization and globalization of production.

Treinamento ambiental em organizações com certificação ISO 14001: estudo de múltiplos casos e identificação de coevolução com a gestão ambiental

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)