Controle Interno em órgão da Marinha do Brasil: similaridades e diferenças com o modelo COSO-I

Esta dissertação possui como objetivo oferecer uma contribuição para o estudo dos controles internos no setor público brasileiro, por meio de comparação entre os aspectos do sistema de controle interno de um órgão público com os conceitos disseminados pelo COSO e literatura correlata. O senso comum, apoiado em inúmeras denúncias veiculadas na mídia sobre superfaturamentos e fraudes ocorridas na Administração Pública, remete à ideia de que os órgãos desse setor não possuem mecanismos suficientes que visem evitar esses desvios de recurso do Erário. A pesquisa foi conduzida por meio de um estudo de caso, tendo como unidade de análise o processo de pagamento de pessoal de uma Organização Militar da Marinha. Para tanto, foi elaborado um instrumento de avaliação do controle interno, baseado no modelo COSO-I adequado à realidade da entidade estudada, para em seguida, com o apoio dessa ferramenta, verificar o nível de harmonização do sistema de controle interno da organização com a estrutura teórica, evidenciando as similaridades e diferenças entre eles. Os resultados apontam para um nível de harmonização de 76,58%. Das diferenças encontradas, 71% das diferenças podem ser explicadas por fatores externos à organização e 29% podem ser explicados pelo modelo interno de gestão, podendo ser convertidos em proximidades com ações executadas na própria organização.

El discurso en el estudio de las organizaciones. Una revisión de la literatura

[ES] En el documento se presenta una revisión de la literatura referente al discurso en el estudio de las organizaciones, que parte de sus fundamentos teóricos y sus principales aportes. La unidad de análisis fueron 88 textos seleccionados en una revisión sistemática de 5.509 artículos, publicados entre 2000 y 2012, en diez de las principales revistas internacionales relacionadas con la temática definida. Para relevar y categorizar los datos pertinentes, se utilizó el software de investigación cualitativa Atlas.ti, versión 6.2. La comprensión de la información se complementó con métodos de análisis de contenido y de frecuencia. De los principales resultados se infirieron cuatro dimensiones del discurso: instrumental, simbólica, estratégica y comunicacional. Además, se realizó una clasificación de los artículos con base en los enfoques sobre el discurso y las temáticas organizacionales estudiadas. Los aportes encontrados en dicha revisión permiten plantear que el discurso no solo es lo dicho sino también aquello que ha sido silenciado en la organización, campo de investigación que ha sido poco explorado en los textos analizados. Este artículo realiza contribuciones importantes para el área administrativa y organizacional, en especial para todos aquellos profesionales que se interesen por el análisis de las organizaciones desde la perspectiva del discurso, tanto en la academia como en la asesoría e intervención en ellas.

O Balanço Social como Instrumento de Gestão da Responsabilidade Social: O Caso da Marinha do Brasil.

O balanço social se constitui num relatório de cunho financeiro e social que possibilita a evidenciação dos recursos e das influências recebidas e transmitidas pelas entidades às comunidades com as quais interage. Esse instrumento é encarado hoje em dia como de suma importância para a melhoria da imagem das organizações, tanto junto ao público externo como interno. Contudo, a gestão da responsabilidade social ainda é incipiente no setor público, o que enseja o desenvolvimento de pesquisas nessa área. Deste modo, o propósito deste trabalho foi o de estudar os aspectos inerentes ao balanço social dentro de uma organização pública, no caso a Marinha do Brasil, desenvolvendo-se um modelo próprio para ser implantado nessa instituição secular brasileira, a partir do modelo do Instituto Brasileiro de Análises Sociais e Econômicas, que é o mais utilizado no país. Os procedimentos metodológicos adotados partiram de uma pesquisa bibliográfica sobre o tema balanço social. Posteriormente, foi realizado um estudo de caso, sendo a unidade de análise a Marinha do Brasil. Para coleta dos dados foram feitas entrevistas com dirigentes dessa Força. A abordagem do problema foi qualitativa, utilizando-se do método de análise de conteúdo para a análise dos dados. Ao final da pesquisa foram identificados os dados que podem ser coletados nos sistemas de informações hoje existentes na Força, tendo sido, inclusive, indicado onde cada um deles poderá ser buscado. O estudo se coaduna com a linha de pesquisa Controladoria em Entidades Públicas e Privadas do Programa de Mestrado em Ciências Contábeis da Universidade do Estado do Rio de Janeiro.

An investigation of the utilisation of health impact assessments (HIAs) in Irish public policy making

It is the aim of this thesis to investigate Health Impact Assessment (HIA) use in public policy formulation in Northern Ireland and in the Republic of Ireland. The influences affecting the use of HIAs will be examined in this study. Four case studies, where HIA has been conducted, will be used for research analysis. This includes HIAs conducted on traffic and transport in Dublin, Traveller accommodation in Donegal, a draft air quality action plan in Belfast and on a social housing regeneration project in Derry. HIA aims to identify possible intended and unintended consequences that a project, policy or programme will have on the affected population’s health. Although it has been acknowledged as a worthwhile tool to inform decision-makers, the extent to which it is used in policy in Ireland is subject to scrutiny. A theoretical framework, drawing from institutionalist, impact assessment and knowledge utilisation theories and schools of literature, underpin this study. The investigation involves an examination of the unit of analysis which consists of the HIA steering groups. These are made up of local authority decision makers, statutory health practitioners and community representatives. The overarching structure and underlying values which are hypothesized as present in each HIA case are investigated in this research. Chapters 2 and 3 outline the main literature in the area which includes theories from the public health and health promotion paradigm, the policy sciences and impact assessment techniques. Chapter 4 describes the methodology in this research which is a multiple case study design. This is followed by an analysis of the cases and then concludes with practical recommendations for HIA in Ireland and theoretical conclusions of the research.

Do technology shocks drive hours up or down? A little evidence from an agnostic procedure

This paper analyzes the robustness of the estimate of a positive productivity shock on hours to the presence of a possible unit root in hours. Estimations in levels or in first differences provide opposite conclusions. We rely on an agnostic procedure in which the researcher does not have to choose between a specification in levels or in first differences. We find that a positive productivity shock has a negative impact effect on hours, but the effect is much shorter lived, and disappears after two quarters. The effect becomes positive at business-cycle frequencies, although it is not significant. © 2005 Cambridge University Press.

Impact of operator experience on information feedback and reusability

Keeping a record of operator experience remains a challenge to operation management and a major source of inefficiency in information management. The objective is to develop a framework that enables an explicit presentation of experience based on information use. A purposive sampling method is used to select four small and medium-sized enterprises as case studies. The unit of analysis is the production process in the machine shop. Data collection is by structured interview, observation and documentation. A comparative case analysis is applied. The findings suggest experience is an accumulation of tacit information feedback, which can be made explicit in information use interoperatability matrix. The matrix is conditioned upon information use typology, which is strategic in waste reduction. The limitations include difficulty of participant anonymity where the organisation nominates a participant. Areas for further research include application of the concepts to knowledge management and shop floor resource management.

Optical coherence tomography (OCT) for detection of macular oedema in patients with diabetic retinopathy

Background

Diabetic macular oedema (DMO) is a thickening of the central retina, or the macula, and is associated with long-term visual loss in people with diabetic retinopathy (DR). Clinically significant macular oedema (CSMO) is the most severe form of DMO. Almost 30 years ago, the Early Treatment Diabetic Retinopathy Study (ETDRS) found that CSMO, diagnosed by means of stereoscopic fundus photography, leads to moderate visual loss in one of four people within three years. It also showed that grid or focal laser photocoagulation to the macula halves this risk. Recently, intravitreal injection of antiangiogenic drugs has also been used to try to improve vision in people with macular oedema due to DR.Optical coherence tomography (OCT) is based on optical reflectivity and is able to image retinal thickness and structure producing cross-sectional and three-dimensional images of the central retina. It is widely used because it provides objective and quantitative assessment of macular oedema, unlike the subjectivity of fundus biomicroscopic assessment which is routinely used by ophthalmologists instead of photography. Optical coherence tomography is also used for quantitative follow-up of the effects of treatment of CSMO.

Objectives

To determine the diagnostic accuracy of OCT for detecting DMO and CSMO, defined according to ETDRS in 1985, in patients referred to ophthalmologists after DR is detected. In the update of this review we also aimed to assess whether OCT might be considered the new reference standard for detecting DMO.

Search methods

We searched the Cochrane Database of Systematic Reviews (CDSR), the Database of Abstracts of Reviews of Effects (DARE), the Health Technology Assessment Database (HTA) and the NHS Economic Evaluation Database (NHSEED) (The Cochrane Library 2013, Issue 5), Ovid MEDLINE, Ovid MEDLINE In-Process and Other Non-Indexed Citations, Ovid MEDLINE Daily, Ovid OLDMEDLINE (January 1946 to June 2013), EMBASE (January 1950 to June 2013), Web of Science Conference Proceedings Citation Index - Science (CPCI-S) (January 1990 to June 2013), BIOSIS Previews (January 1969 to June 2013), MEDION and the Aggressive Research Intelligence Facility database (ARIF). We did not use any date or language restrictions in the electronic searches for trials. We last searched the electronic databases on 25 June 2013. We checked bibliographies of relevant studies for additional references.

Selection Criteria

We selected studies that assessed the diagnostic accuracy of any OCT model for detecting DMO or CSMO in patients with DR who were referred to eye clinics. Diabetic macular oedema and CSMO were diagnosed by means of fundus biomicroscopy by ophthalmologists or stereophotography by ophthalmologists or other trained personnel.

Data collection and analysis

Three authors independently extracted data on study characteristics and measures of accuracy. We assessed data using random-effects hierarchical sROC meta-analysis models.

Main results

We included 10 studies (830 participants, 1387 eyes), published between 1998 and 2012. Prevalence of CSMO was 19% to 65% (median 50%) in nine studies with CSMO as the target condition. Study quality was often unclear or at high risk of bias for QUADAS 2 items, specifically regarding study population selection and the exclusion of participants with poor quality images. Applicablity was unclear in all studies since professionals referring patients and results of prior testing were not reported. There was a specific 'unit of analysis' issue because both eyes of the majority of participants were included in the analyses as if they were independent.In nine studies providing data on CSMO (759 participants, 1303 eyes), pooled sensitivity was 0.78 (95% confidence interval (CI) 0.72 to 0.83) and specificity was 0.86 (95% CI 0.76 to 0.93). The median central retinal thickness cut-off we selected for data extraction was 250 µm (range 230 µm to 300 µm). Central CSMO was the target condition in all but two studies and thus our results cannot be applied to non-central CSMO.Data from three studies reporting accuracy for detection of DMO (180 participants, 343 eyes) were not pooled. Sensitivities and specificities were about 0.80 in two studies and were both 1.00 in the third study.Since this review was conceived, the role of OCT has changed and has become a key ingredient of decision-making at all levels of ophthalmic care in this field. Moreover, disagreements between OCT and fundus examination are informative, especially false positives which are referred to as subclinical DMO and are at higher risk of developing clinical CSMO.

Authors' conclusions

Using retinal thickness thresholds lower than 300 µm and ophthalmologist's fundus assessment as reference standard, central retinal thickness measured with OCT was not sufficiently accurate to diagnose the central type of CSMO in patients with DR referred to retina clinics. However, at least OCT false positives are generally cases of subclinical DMO that cannot be detected clinically but still suffer from increased risk of disease progression. Therefore, the increasing availability of OCT devices, together with their precision and the ability to inform on retinal layer structure, now make OCT widely recognised as the new reference standard for assessment of DMO, even in some screening settings. Thus, this review will not be updated further.

Does final demand for energy in Portugal exhibit long memory

In this paper, we measure the degree of fractional integration in final energy demand in Portugal using an ARFIMA model with and without adjustments for seasonality. We consider aggregate energy demand as well as final demand for petroleum, electricity, coal, and natural gas. Our findings suggest the presence of long memory in all of the energy demand variables, that the series are stationary, although the mean reversion process will be slower than in the typical short run processes. These results have important implications for the design of energy policies. The effects of temporary policy shocks on final energy demand will tend to disappear slowly. This means that even transitory shocks have long lasting effects. Given the temporary nature of these effects, however, permanent effects require permanent policies. This is unlike what would be suggested by the more standard but much more limited unit root approach, which would incorrectly indicate that even transitory policies would have permanent effects.

Folgazões do mogi-abaixo : música, caipiridade e paisagens cantadas

Esta investigação tem por objetivo perceber os protagonismos associados à música raiz na região do Sul de Minas, estado brasileiro de Minas Gerais. Desenvolvido no âmbito da etnomusicologia, trata-se de um estudo etnográfico realizado entre os anos de 2009 e 2012 no município de Jacutinga, localizado no Vale do Sapucaí. Como música raiz entende-se nesse contexto um universo musical que engloba vários “ritmos”, “formas” ou “estilos”, como a moda-de-viola, o pagode-de-viola, a querumana, a guarânia, dentre outros, performado por uma dupla cantando em dueto com acompanhamento da viola caipira. O termo engloba os segmentos música caipira e música sertaneja no sentido em que, para os protagonistas, as classificações convergem. O conceito de paisagem cantada é adotado como principal ferramenta de análise uma vez que no romance – gênero cantado e central da música raiz - a poética-narrativa atua como testemunha da história de um universo associado ao modo de vida rural do centro-sudeste brasileiro. A memória é portanto entextualizada na moda – unidade mínima musical de análise – que ao ser performada evoca um catálogo de elementos identificadores de uma cartografia humana, territorial e sonora, associadas a um universo designado por caipira. O sentido de pertencimento e de identificação com este paradigma promove uma recontextualização destes elementos fazendo emergir novas paisagens e novas práticas onde eles são ressignificados, adquirindo, em alguns casos, o valor de marcos sonoros (ex: o carro-de-boi, o berrante e o monjolo). Paralelamente, o processo de materialização da música que conduziu à sua fixação em disco e ao aparente desaparecimento da situação de performance participativa, transformou a própria música raiz num marco sonoro através do qual a caipiridade é representada.

What causes economic growth in Portugal: exports or inward FDI?

The purpose of this paper is to analyse possible casual relationships between exports, inward foreign investment and economic growth in Portugal and identify their direction. The paper uses the three stage procedure based on unit root, cointegration and causalty tests applied to annual data from 1977 to 2004.

Para um modelo ontogenético da escrita infantil no 1.º ciclo de ensino básico : a emergência do período como unidade de organização textual

Tese de doutoramento, Linguística (Linguística Aplicada), Universidade de Lisboa, Faculdade de Letras, 2015

Proposta de aplicação do sistema de custeio baseado em atividades numa empresa de prestação de serviços aduaneiros

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Amélia Cristina Ferreira da Silva

Finding the hidden influencers

This thesis is a first step in the search for the characteristics of funders, and the underlying motivation that drives them to participate in crowdfunding. The purpose of the study is to identify demographics and psychographics that influence a funder’s willingness to financially support a crowdfunding project (WFS). Crowdfunding, crowdsourcing and donation literature are combined to create a conceptual model in which age, gender, altruism and income, together with several control variables, are expected to have an influence on a funder’s WFS. Primary data collection was conducted using a survey, and a dataset of 175 potential crowdfunders was created. The data is analysed using a multiple regression and provided several interesting results. First of all, age and gender have a significant effect on WFS, males and young adults until the age of 30 have a higher intention to give money to crowdfunding projects. Second, altruism is significantly positively related to WFS, meaning that the funders do not just care about the potential rewards they could receive, but also about the benefits that they create for the entrepreneur and the people affected by the crowdfunding project. Third, the moderation effect of income was found to be insignificant in this model. It shows that income does not affect the strength of the relationship between the age, gender and altruism, and WFS. This study provides important theoretical contributions by, to the best of my knowledge, being the first study to quantitatively investigate the characteristics of funders and using the funder as the unit of analysis. Moreover, the study provides important insights for entrepreneurs who wish to target the crowd better in order to attract and retain more funders, thereby increasing the chance of success of their project.

A DYNAMIC FRAMEWORK FOR THE RELATIONS BETWEEN FOREIGN EXCHANGE RATES, SAVINGS AND INVESTMENTS

The Meese-Rogoff forecasting puzzle states that foreign exchange (FX) rates are unpredictable. Since one country’s macroeconomic conditions could affect the price of its national currency, we study the dynamic relations between the FX rates and some macroeconomic accounts. Our research tests whether the predictability of the FX rates could be improved through the advanced econometrics. Improving the predictability of the FX rates has important implications for various groups including investors, business entities and the government. The present thesis examines the dynamic relations between the FX rates, savings and investments for a sample of 25 countries from the Organization for Economic Cooperation and Development. We apply quarterly data of FX rates, macroeconomic indices and accounts including the savings and the investments over three decades. Through preliminary Augmented Dickey-Fuller unit root tests and Johansen cointegration tests, we found that the savings rate and the investment rate are cointegrated with the vector (1,-1). This result is consistent with many previous studies on the savings-investment relations and therefore confirms the validity of the Feldstein-Horioka puzzle. Because of the special cointegrating relation between the savings rate and investment rate, we introduce the savings-investment rate differential (SID). Investigating each country through a vector autoregression (VAR) model, we observe extremely insignificant coefficient estimates of the historical SIDs upon the present FX rates. We also report similar findings through the panel VAR approach. We thus conclude that the historical SIDs are useless in forecasting the FX rate. Nonetheless, the coefficients of the past FX rates upon the current SIDs for both the country-specific and the panel VAR models are statistically significant. Therefore, we conclude that the historical FX rates can conversely predict the SID to some degree. Specifically, depreciation in the domestic currency would cause the increase in the SID.

Identification, Weak Instruments and Statistical Inference in Econometrics

We discuss statistical inference problems associated with identification and testability in econometrics, and we emphasize the common nature of the two issues. After reviewing the relevant statistical notions, we consider in turn inference in nonparametric models and recent developments on weakly identified models (or weak instruments). We point out that many hypotheses, for which test procedures are commonly proposed, are not testable at all, while some frequently used econometric methods are fundamentally inappropriate for the models considered. Such situations lead to ill-defined statistical problems and are often associated with a misguided use of asymptotic distributional results. Concerning nonparametric hypotheses, we discuss three basic problems for which such difficulties occur: (1) testing a mean (or a moment) under (too) weak distributional assumptions; (2) inference under heteroskedasticity of unknown form; (3) inference in dynamic models with an unlimited number of parameters. Concerning weakly identified models, we stress that valid inference should be based on proper pivotal functions —a condition not satisfied by standard Wald-type methods based on standard errors — and we discuss recent developments in this field, mainly from the viewpoint of building valid tests and confidence sets. The techniques discussed include alternative proposed statistics, bounds, projection, split-sampling, conditioning, Monte Carlo tests. The possibility of deriving a finite-sample distributional theory, robustness to the presence of weak instruments, and robustness to the specification of a model for endogenous explanatory variables are stressed as important criteria assessing alternative procedures.