O Contributo do sistema SAP R/3 no controlo interno na REFER

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientador: Mestre Agostinho Sousa Pinto

O papel estratégico das relações públicas nas organizações: o caso da Comissão Vitivinícola da Região de Lisboa (CVR Lisboa)

Trabalho de projeto apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Gestão Estratégica das Relações Públicas.

Uma perspectiva foucaudiana na auditoria à avaliação de desempenho na administração pública

Motivation: Auditing is not merely a collection of technical tasks but also a programmatic idea circulating in organizational environment, an idea which promises a certain style of control and organizational transparency (Power, 1998, p. 122) Performance appraisal within public organization aims to promote this organizational transparency and promote learning and improvement process both for employees and for the organization. However, we suggest that behind its clear intentions, there are some other goals tied to performance appraisal that could be seen as components of a discipline and surveillance systems to make the employee “knowable, calculable and administrative object” (Miller and Rose, 1990, p. 5). Objective: In Portuguese public organizations, performance appraisal follows the SIADAP (Performance Appraisal Systems for Public Administration). The objective of this study is to capture whatever employees of public organizations (appraisers and appraisee) perceived the performance appraisal system (SIADAP) as an appraisal model that promotes equity, learning and improvement or just as an instrument of control to which they feel dominated and watched over. Method: We developed an in-depth qualitative case study using semi-structured interviews with appraisers and their subordinates in the administrative department of a university institute of Medicine. The discourse of the participants was theoretically analyzed based on Foucauldian framework. Prior to qualitative data collection, we collected quantitative data, with a questionnaire, to measure the (un)satisfaction of employees with the all appraisal system. Findings: Although some key points of Foucault perspective were identified, its framework revealed some limitations to capture the all complexity of performance appraisal. Qualitative data revealed a significant tendency in discourses of appraisers and their subordinates considering SIADAP as an instrument that’s aims to introduced political rationalities and limits to the employer’s promotions within their careers. Contribution: This study brings a critical perspectives and new insights about performance appraisals in Portuguese’s public administrations. It is original contribution to management of human recourses in public administration and primary to audit of performance appraisal systems.

Indisciplina na sala de aula – um estudo centrado numa escola caboverdiana

Este trabalho desenvolve uma reflexão sobre a indisciplina na sala de aula, numa escola secundária na cidade da Praia – Cabo Verde. Inicialmente discute-se o conceito de disciplina e indisciplina, considerando as suas diferentes abordagens, bem como os diversos fatores que as promovem. Destaca-se também o enfoque preventivo como estratégia mais adequada para redução da utilização de medidas sancionatórias, concretamente a ordem de saída da sala de aula. Por outro lado, analisa algumas estratégias de intervenção corretiva da indisciplina na sala de aula. Este trabalho procura caraterizar a situação de indisciplina na sala de aula, do 3ºciclo do ensino básico da Escola Secundária Regina Silva, nomeadamente as suas causas e consequências, tipos de incidentes disciplinares e formas de intervenção dos professores com vista a interromper comportamentos indisciplinados. Procura também identificar os comportamentos que motivam a utilização da ordem de saída da sala de aula, por parte dos professores. Finalmente, procura-se elencar um conjunto de estratégias preventivas que podem contribuir para a redução da utilização de medidas disciplinares sancionatórias, enfatizando a necessidade do desenvolvimento de diálogo, de atividades que proporcionam maior aproximação entre professor e aluno e a realização de mais espaços formativos e de debates.

O dever de obediência a ordens ilegais na Guarda Nacional Republicana

The Republican National Guard (GNR) is a military structure and hierarchical force where discipline and obedience is a serious matter, but at the same time, the scope of its activity relates to the protection of the rights, freedoms and guarantees of citizens and the primacy of public interest. While security force, GNR ensures democratic law, guarantee the internal security and the rights of citizens. The controversial issue that lies at the heart of this work its related with the balance between the hierarchy and the written law. The hierarchy, also established by law, with given powers, exist to apply the law. However, the rule of law has exceptions. Which institute to prioritize, hierarchy or the law. And within the law, its rules or the exceptions. Who decides? The GNR's officers have to obey the laws and regulations and comply with the accuracy and timeliness determinations, orders and instructions issued by a superior, given in terms of service, as long as does not involve the practice of crime. The GNR´s officer with command tasks exercises power of authority inherent in these functions, and the corresponding disciplinary authority, being responsible for acts by himself or by his order are practiced. Identify situations of exception to law enforcement, the situations in which one must obey illegal orders, is difficult and thankless, it requires conferred authority and raises the weight of responsibility for decisions and orders issued.

Cumprimento de ordens, obediência hierárquica e disciplina militar versus perpetração (in)voluntária de crimes

Following orders, hierarchical obedience and military discipline are essential values for the survival of the armed forces. Without them, it is not possible to conceive the armed forces as an essential pillar of a democratic state of law and a guarantor of national independence. As issuing orders as well as receiving and following them are inextricably linked to military discipline, and as such injunctions entail the workings of a particular obedience regime within the specific kind of organized power framework which is the Armed Forces, only by analysing the importance of such orders within this microcosm – with its strict hierarchical structure – will it be possible to understand which criminal judicial qualification to ascribe to the individual at the rear by reference to the role of the front line individual (i.e. the one who issues an order vs the one who executes it). That is, of course, when we are faced with the practice of unlawful acts, keeping in mind the organizational framework and its influence over the will of the executor. One thing we take as read, if the orders can be described as unlawful, the boundary line of the duty of obedience, which cannot be overstepped, both because of a legal as well as a constitutional imperative, will have been crossed. And the military have sworn an oath of obedience to the fundamental law. The topic of hierarchical obedience cannot be separated from the analysis of current legislation which pertains to the topic within military institutions. With that in mind, it appeared relevant to address the major norms which regulate the matter within the Portuguese military legal system, and, whenever necessary and required by the reality under analysis, to relate that to civilian law or legal doctrine.

Cumprimento de ordens, obediência hierárquica e disciplina militar versus perpetração (in)voluntária de crimes

Following orders, hierarchical obedience and military discipline are essential values for the survival of the armed forces. Without them, it is not possible to conceive the armed forces as an essential pillar of a democratic state of law and a guarantor of national independence. As issuing orders as well as receiving and following them are inextricably linked to military discipline, and as such injunctions entail the workings of a particular obedience regime within the specific kind of organized power framework which is the Armed Forces, only by analysing the importance of such orders within this microcosm – with its strict hierarchical structure – will it be possible to understand which criminal judicial qualification to ascribe to the individual at the rear by reference to the role of the front line individual (i.e. the one who issues an order vs the one who executes it). That is, of course, when we are faced with the practice of unlawful acts, keeping in mind the organizational framework and its influence over the will of the executor. One thing we take as read, if the orders can be described as unlawful, the boundary line of the duty of obedience, which cannot be overstepped, both because of a legal as well as a constitutional imperative, will have been crossed. And the military have sworn an oath of obedience to the fundamental law. The topic of hierarchical obedience cannot be separated from the analysis of current legislation which pertains to the topic within military institutions. With that in mind, it appeared relevant to address the major norms which regulate the matter within the Portuguese military legal system, and, whenever necessary and required by the reality under analysis, to relate that to civilian law or legal doctrine.

O procedimento relativo aos défices excessivos na União Económica e Monetária

Dissertação de mestrado em Direito da União Europeia

Que lugar para o ensino da filosofia na era da tecnologia e globalização?

Relatório de estágio de mestrado em Ensino de Filosofia no Ensino Secundário

Uso y usuarios de revistas electrónicas en las universidades catalanas: resultados de una encuesta

Se presentan los resultados de una encuesta sobre el uso de revistas electrónicas realizada al profesorado de las universidades que forman el Consorci de Biblioteques Universitàries de Catalunya (CBUC). Los resultados muestran un elevado grado de conocimiento de la colección de revistas electrónicas entre el personal docente e investigador y una creciente preferencia por el formato electrónico en detrimento del impreso. El alto grado de conocimiento y uso de los títulos electrónicos, y la preferencia por este soporte, comportan una elevada valoración de la colección de revistas electrónicas. Al mismo tiempo, la mayor parte de los usuarios prevén un incremento en el uso de los títulos electrónicos durante los próximos años. Los resultados también confirman la importancia de la disciplina y de la edad como factores explicativos del uso de las revistas electrónicas.

Ús i usuaris de revistes electròniques a les universitats catalanes: resultats d’una enquesta

Es presenten els resultats d’una enquesta sobre l’ús de revistes electròniques realitzada al professorat de les universitats que formen el Consorci de Biblioteques Universitàries de Catalunya (CBUC). Els resultats mostren un elevat grau de coneixement de la col·lecció de revistes electròniques entre el personal docent i investigador i una creixent preferència pel format electrònic en detriment de l’imprès. L’alt grau de coneixement i d’ús dels títols electrònics, i la preferència per aquest suport, comporten una elevada valoració de la col·lecció de revistes electròniques. Al mateix temps, la major part dels usuaris preveu un increment de l’ús dels títols electrònics durant els propers anys. Els resultats també confirmen la importància de la disciplina i de l’edat com a factors explicatius de l’ús de les revistes electròniques.

Usefulness of postmortem biochemistry in forensic pathology: illustrative case reports.

The aim of this work is to present some practical, postmortem biochemistry applications to illustrate the usefulness of this discipline and reassert the importance of carrying out biochemical investigations as an integral part of the autopsy process. Five case reports are presented pertaining to diabetic ketoacidosis in an adult who was not known to suffer from diabetes and in presence of multiple psychotropic substances; fatal flecainide intoxication in a poor metabolizer also presenting an impaired renal function; diabetic ketoacidosis showing severe postmortem changes; primary aldosteronism presented with intracranial hemorrhage and hypothermia showing severe postmortem changes. The cases herein presented can be considered representative examples of the importance of postmortem biochemistry investigations, which may provide significant information useful in determining the cause of death in routine forensic casework or contribute to understanding the pathophysiological mechanisms involved in the death process.

Wissensvermehrung durch Konzeptentwicklung? Das Beispiel Vergänglichkeit [The contibution of concept development to nursing knowledge? The example of Transitoriness].

To provide nursing practice with evidence, it is important to understand nursing phenomena in detail. Therefore, good descriptions including the identification of characteristics and attributes of nursing phenomena on various levels of abstraction, i. e., concepts, are needed. In this article the significance of concept development for nursing science will be demonstrated by drawing on the example of 'transitoriness'. The evolutionary concept analysis proposed by Rodgers (2000) is introduced in more detail. Drawing on transitoriness, the phenomenon is presented with the help of the evolutionary concept analysis by Rodgers (2000). The phenomenon's characteristics and attributes are identified, as well as potential areas of application. Moreover, areas are outlined, in which interventions for nursing practice can be developed, implemented and evaluated. Thus, nursing practice is updated to include new findings and innovation. Through concept analysis nursing phenomena can be described in more detail, enhanced or broadened for use in nursing practice. Such structured processes as concept analysis can be employed successfully for other nursing phenomena. Concept analyses can lead to the identification of tasks for the respective scientific discipline and professionals. Thus, concept analyses can lead to the concretisation of tasks in nursing.

Usefulness of postmortem biochemistry in forensic pathology: illustrative case reports.

The aim of this work is to present some practical, postmortem biochemistry applications to illustrate the usefulness of this discipline and reassert the importance of carrying out biochemical investigations as an integral part of the autopsy process. Five case reports are presented pertaining to diabetic ketoacidosis in an adult who was not known to suffer from diabetes and in presence of multiple psychotropic substances; fatal flecainide intoxication in a poor metabolizer also presenting an impaired renal function; diabetic ketoacidosis showing severe postmortem changes; primary aldosteronism presented with intracranial hemorrhage and hypothermia showing severe postmortem changes. The cases herein presented can be considered representative examples of the importance of postmortem biochemistry investigations, which may provide significant information useful in determining the cause of death in routine forensic casework or contribute to understanding the pathophysiological mechanisms involved in the death process.

Designing online interaction to address disciplinary competencies: A cross-country comparison of faculty perspectives

This study was conducted at colleges in three countries (United States, Venezuela, and Spain) and across three academic disciplines (engineering, education, and business), to examine how experienced faculty define competencies for their discipline, and design instructional interaction for online courses. A qualitative research design employing in-depth interviews was selected. Results show that disciplinary knowledge takes precedence when faculty members select competencies to be developed in online courses for their respective professions. In all three disciplines, the design of interaction to correspond with disciplinary competencies was often influenced by contextual factors that modify faculty intention. Therefore, instructional design will vary across countries in the same discipline to address the local context, such as the needs and expectations of the learners, faculty perspectives, beliefs and values, and the needs of the institution, the community, and country. The three disciplines from the three countries agreed on the importance of the following competencies: knowledge of the field, higher order cognitive processes such as critical thinking, analysis, problem solving, transfer of knowledge, oral and written communication skills, team work, decision making, leadership and management skills, indicating far more similarities in competencies than differences between the three different applied disciplines. We found a lack of correspondence between faculty¿s intent to develop collaborative learning skills and the actual development of them. Contextual factors such as faculty prior experience in design, student reluctance to engage in collaborative learning, and institutional assessment systems that focus on individual performance were some of these reasons.