Mecanismos societ??rios e contratuais de gest??o das sociedades estatais

As sociedades estatais s??o importantes organiza????es societ??rias, que podem servir ao administrador p??blico para a realiza????o de atividades econ??micas que configurem relevante interesse coletivo ou motivo de seguran??a nacional. Com a finalidade de adequarem-se aos limites de investimento p??blico e com vistas ao cumprimento do princ??pio da efici??ncia, elas podem utilizar-se de mecanismos societ??rios e contratuais de gest??o disponibilizados a empresas, sejam elas estatais ou privadas. Os movimentos societ??rios, os mecanismos de controle e partilha de controle e a ado????o das pr??ticas de governan??a corporativa s??o alternativas jur??dicas disponibilizadas aos administradores das empresas estatais. A an??lise do caso da Companhia Paranaense de Energia El??trica (Copel) ?? realizada no artigo com o prop??sito de auxiliar na visualiza????o da aplica????o de tais institutos.

Uma reforma gerencial da administra????o p??blica no Brasil

O texto aborda as principais caracter??sticas da reforma administrativa em andamento no Brasil. A proposta ?? de mudan??a da administra????o p??blica burocr??tica e clientelista para uma administra????o p??blica gerencial, baseada no enfoque da ???nova administra????o p??blica???. A reforma brasileira distingue as atividades exclusivas do Estado, detentoras do poder de Estado, dos servi??os sociais e cient??ficos e das empresas estatais. O primeiro setor permanecer?? dentro do aparato estatal e as empresas estatais est??o sendo privatizadas. Com rela????o aos servi??os sociais e cient??ficos, que recebem um suporte substancial do Estado, a proposta ?? de transform??-los em organiza????es sociais n??o lucrativas, seguindo as linhas dos ???quangos??? (quasi non governamental organizations) ingleses.

A comparative benchmarking analysis of main Iberian container terminals: a DEA approach

Benchmarking is an important tool to organisations to improve their productivity, product quality, process efficiency or services. From Benchmarking the organisations could compare their performance with competitors and identify their strengths and weaknesses. This study intends to do a benchmarking analysis on the main Iberian Sea ports with a special focus on their container terminals efficiency. To attain this, the DEA (data envelopment analysis) is used since it is considered by several researchers as the most effective method to quantify a set of key performance indicators. In order to reach a more reliable diagnosis tool the DEA is used together with the data mining in comparing the sea ports operational data of container terminals during 2007.Taking into account that sea ports are global logistics networks the performance evaluation is essential to an effective decision making in order to improve their efficiency and, therefore, their competitiveness.

O Controlo interno nas Juntas de Freguesia

Orientadora: Doutora Alcina Dias Co-Orientadora: Doutora Ana Paula Lopes

Transparência e responsabilidade(s) na prestação de contas: contributos para um indicador auditável em entidades públicas empresariais do sector da cultura e das artes

Mestrado em Auditoria

O controlo interno nos serviços e fundos autónomos

Mestrado em Auditoria

Complexidade dos mercados financeiros - impacto social do resgate financeiro português

Dissertação de Mestrado Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Empreendedorismo e Internacionalização, sob orientação do Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Public enterprise reforms and efficiency in regulated environments: the case of the postal sector

Purpose - This paper focuses on analyzing the effect that public reforms have on the efficiency of state-owned enterprises in regulated environments. Design/methodology/approach - The research is focused in the postal sector where public and private companies must obey a legal framework related to provide a universal service. The analysis is carried out using a panel of 7 European postal operators for the period 1997-2003. The activity analyzed was the letter mail division; we take as key variable the unit cost of a letter and use a translog cost function where as independent variables we include traffic levels, labor cost per employee, quality and availability of the service as well as the type of ownership (public or private). Additionally, in a second stage the geographical differences among countries are considered. Findings - Results indicate that postal operators that experienced organizational changes without being privatized, such as the Spanish and Greek operators, do not have higher unit costs than privatized postal operators like the one of Germany and the Netherlands. Moreover, we find that in all cases the operator of Ireland appear to be the most efficient. In this case restructuring process has been carried out giving an important leadership role to workers. This suggests us that labor culture could be a key variable to study when analyzing reform processes in public enterprises. Originality/value - Our findings show that in a regulated environment like in the postal sector, public and private companies can obtain similar efficiency levels in term of unit costs.

A context-based methodology for integrating Web 2.0 services in learning scenarios

The emergence of the Web 2.0 technologies in the last years havechanged the way people interact with knowledge. Services for cooperation andcollaboration have placed the user in the centre of a new knowledge buildingspace. The development of new second generation learning environments canbenefit from the potential of these Web 2.0 services when applied to aneducational context. We propose a methodology for designing learningenvironments that relates Web 2.0 services with the functional requirements ofthese environments. In particular, we concentrate on the design of the KRSMsystem to discuss the components of this methodology and its application.

Special issue on evolving the e-marketing mindset towards the social web model - Editorial Part 2

In the previous issue of IJEMR, we introduced the general framework and the main ideas justifying this special editorial project. To avoid repetition of the background themes to the current issue, the reader should consult the previous edition. Here, we present the second part of contributions selected for publication.

Special issue on evolving the e-marketing mindset towards the social web model - Editorial Part 1

Con este proyecto editorial nuestro objetivo es promover un campo de investigación clave en la comercialización de hoy, es decir, la evolución de la mentalidad e-marketing hacia el nuevo modelo de web social.

Software product line for power converters

Työn tilaajana toimi Visedo Oy. Työn tavoitteina oli tutkia Visedo Oy:n ohjelmistokehityksen nykytila, tunnistaa seuraavat parannuskohteet ja antaa ohjeita havaittujen parannuskohteiden korjaamiseksi. Visedo Oy:n tehonmuokkain ohjelmistokehityksen nykytilaa käsiteltiin neljän valitun osa-alueen näkökulmasta: ohjelmistoarkkitehtuurityyli, komponenttipohjainen ohjelmistokehitys, ohjelmistotuotelinjojen kehitysmenetelmät ja ohjelmistovariaatioiden hallinta. Valituilla osa-alueilla havaittujen parannuskohteiden perusteella annettiin korjausehdotuksia: ohjelmistoarkkitehtuurin rakenteeseen, komponenttien jakautumiselle, komponenttien koostamiselle ja komponenttien versioinnille. Lisäksi ehdotettiin uudenlaista ohjelmistotuotelinja rakennetta, joka yhdistää kerros- ja komponenttipohjaiset arkkitehtuurityylit mahdollistaen ominaisuuksiltaan eroavien tehonmuokkain ohjelmistojen hallinnan.

John W. Fisher Fonds, 1937-1961, 1964-1989, 1993, n.d.

Norah and Fred Fisher welcomed John Fisher into the world on November 29, 1912, not knowing what an influential role he would play in shaping Canada's history. John Fisher grew up as the middle child of five brothers and sisters in Frosty Hollow, New Brunswick, close to today’s town of Sackville. Sackville’s main industry was the Enterprise Foundry which the Fisher family owned and operated; however, Fisher had no plans of going into the family business. He was more inspired by his maternal grandfather, Dr. Cecil Wiggins, who lived with the family after retiring from the Anglican ministry. Wiggins encouraged all his grandchildren to be well read and to take part in discussions on current events. There were often visitors in the Fisher household taking part in discussions about politics, religion, and daily life. Fisher forced himself to take part in these conversations to help overcome his shyness in social settings. These conversations did help with his shyness and also in forming many opinions and observations about Canada. It put Fisher on the road to becoming Mr. Canada and delivering the many eloquent speeches for which he was known. Fisher did not venture far from home to complete his first degree. In 1934 he graduated from Mount Allison University in Sackville, NB with an Arts degree. The same year Fisher enrolled in Dalhousie’s law school. During his time at Dalhousie, Fisher discovered radio through Hugh Mills. Mills or “Uncle Mel” was on CHNS, Halifax’s only radio station at the time. Fisher began by making appearences on the radio drama show. By 1941 he had begun writing and broadcasting his own works and joined the staff as an announcer and continuity writer. In 1936 the Canadian Broadcasting Corporation was formed, the first National radio station. Fisher joined the CBC shortly after it’s beginning and remained with them, as well as the Halifax Herald newspaper, even after his law school graduation in 1937. By 1943 Fisher’s talks became a part of the CBC’s programming for a group of maritime radio stations. Fisher once described his talks as follows “my talks weren’t meant to be objective. . . they were meant to be favourable. They were ‘pride builders’” He began his famed John Fisher Reports at CBC Toronto when he transfered there shortly after the war. This program brought emmence pride to the fellow Canadians he spoke about leading to approximately 3500 requests per year to speak at banquets and meeting throughout Canada and the United States. Fisher was a well travelled indivdual who would draw on personal experiences to connect with his audience. His stories were told in simple, straight forward language for anyone to enjoy. He became a smooth, dynamic and passionate speaker who sold Canada to Canadians. He became a renowned journalist, folk historian, writer and broadcaster. Fisher was able to reach a vast array of people through his radio work and build Canadian pride, but he did not stop there. Other ways Fisher has contributed to Canada and the Canadian people include: Honoured by five Canadian Universities. 1956, became the Director of the Canadian Tourist Association. 1961, was appointed Special Assistant to the Prime Minister of Canada. 1963, Commissioner of the Centennial Commission (the Federal Agency Responsible for Canada’s 100th birthday) 1968, received the Service Medal , a coveted Order of Canada. President of John Fisher Enterprises Ltd., private consultant work, specializing in Centennial planning, broadcasts, lectures and promotion. John Fisher continued recording radio broadcasts even after his diagnosis with cancer. He would record 3 or 4 at a time so he was free to travel across Canada, the U.S., Europe and Mexico in search of treatments. Fisher passed away from the disease on February 15, 1981 and he is buried at Mount Pleasant Cemetery in Toronto.