Beyond budgeting: inovação ou resgate de antigos conceitos do orçamento empresarial?

O estudo tem por objetivo analisar a abordagem conhecida pela expressão "beyond budgeting", que faz o questionamento do que é denominado abordagem "tradicional" do orçamento empresarial, e avaliar se ela constitui uma inovação. A estratégia do desenvolvimento do trabalho é orientada por uma pesquisa bibliográfica, a partir da qual a análise se desenvolve. Esta trata as questões levantadas por críticos e confronta os clássicos do tema no sentido de tentar identificar possíveis inovações e novos problemas que possam derivar da nova abordagem. Em termos gerais, sugere-se que se trata de um novo ciclo que tenta recuperar os aspectos qualitativos clássicos do orçamento, que, uma vez cumpridos, não precisariam de um novo rótulo para serem administrativamente efetivos. Adicionalmente, afirma-se que a abordagem, além de não resolver alguns problemas que a ausência do orçamento pode acarretar, cria outros que não existiriam sem a referida proposta.

The design and use of annual budgets to cope with uncertainty

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Rullaava ennustaminen talousohjauksen välineenä

Kiinnostus rullaavaa ennustamista kohtaan on kasvanut 2000-luvulla sen tarjotessa vaihtoehdon perinteiselle budjetoinnille. Rullaavasta ennustamisesta ei ole kuitenkaan tehty viimeisimpiin tietoihin perustuvaa tutkielmaa, jossa yhdistetään analyyttisesti uusinta tutkimus- ja kirjallisuustietoa. Tämän lisäksi rullaavaan ennustamiseen liittyvä termistö ei ole vakiintunutta, eikä termistöä ole tutkittu tai vertailtu. Nopeasti muuttuvassa liiketoimintaympäristössä perinteinen budjetointi ei enää vastaa siihen tarpeeseen, mihin se on tarkoitettu. Kritiikki budjetointia kohtaan on kasvanut mutta edelleen suurin osa yrityksistä käyttää sitä talousohjauksessa. Perinteinen budjetointi koetaan kalliiksi, aikaa vieväksi sekä irralliseksi strategiasta. Lisäksi se ei ota huomioon muuttuvaa ympäristöä ja on usein vanhentunut jo käyttöönotettaessa. Näitä budjetoinnin heikkouksia voidaan poistaa ottamalla käyttöön rullaava ennustaminen talousohjauksen välineenä. Rullaavassa ennustamisessa on kyse siirtymisestä kiinteästä budjettivuodesta esimerkiksi neljännesvuosittain ylemmällä tasolla tapahtuvaan ennustamiseen ennusteajanjakson ulottuessa aina seuraavalle vuodelle. Rullaavaa ennustamista voidaan käyttää budjetoinnin ohella, mikä on tutkimusten mukaan selvästi suosituin menetelmä. Toinen vaihtoehto on korvata perinteinen budjetointi rullaavalla ennustamisella. Tällöin prosessia kutsutaan rullaavaksi budjetoinniksi tai suunnitteluksi. Kolmas vaihtoehto on budjetoinnin hylkääminen ja uusien taloudenohjauksen ja prosessien soveltaminen eli Beyond Budgeting. Tämä korostaa budjetoinnin hylkäämisen lisäksi suorituskyvyn mittaamista ja palkitsemista suhteellisiin tuloksiin ja ulkoiseen sekä sisäiseen vertailuun perustuen sekä vallan hajauttamista organisaatiossa tavoitteena asiakasarvon kasvattaminen.

Budjetointikäytännöt ja niiden kehittäminen vakuutusalalla

Budjetoinnin toimivuus jäykkänä suunnitteluprosessina kyseenalaistetaan tämän päivän nopeasti muuttuvassa toimintaympäristössä. Lisäksi sen merkitys johtamisen välineenä on ristiriitainen, eikä se välttämättä palvele strategisia tavoitteita. Perinteistä budjetointia kritisoivat tahot ovat kehittäneet uusia budjetointimenetelmiä, kuten toimintopohjaisen budjetoinnin ja Beyond budgeting -menetelmän. Tutkimuksessa haastateltiin kolmea vakuutusyhtiötä, tavoitteena on selvittää budjetoinnin merkitys vakuutusyhtiön talouden suunnittelussa ja kartoittaa kehitystarpeita taloussuunittelun toteuttamiselle ottaen huomioon toimialan erityispiirteet ja vaatimukset sekä ulkoinen toimintaympäristö. Tutkitut vakuutusyhtiöt kokivat käyttämänsä perinteisen vuosibudjetoinnin hyvänä taloussuunnittelun välineenä. Säätelyn kohteena olevilta vakuutusyhtiöiltä vaadi-taan tarkkaa pitkän tähtäimen talouden suunnittelua. Ulkoinen toimintaympäristö on ollut viime vuodet vakaa mahdollistaen taloussuunnittelun onnistumisen perinteisen vuosibudjetin keinoin.  

Obesity Versus Osteoarthritis: Beyond The Mechanical Overload.

Obesity is currently considered a major public health problem in the world, already reaching epidemic characteristics, according to the World Health Organization. Excess weight is the major risk factor associated with various diseases, such as type 2 diabetes mellitus, hypertension, dyslipidemia and osteometabolic diseases, including osteoporosis and osteoarthritis. Osteoarthritis is the most prevalent rheumatic disease and the leading cause of physical disability and reduced quality of life of the population over 65 years. It mainly involves the joints that bear weight - knees and hips. However, along with the cases of obesity, its prevalence is increasing, and even in other joints, such as hands. Thus, it is assumed that the influence of obesity on the development of OA is beyond mechanical overload. The purpose of this review was to correlate the possible mechanisms underlying the genesis and development of these two diseases. Increased fat mass is directly proportional to excessive consumption of saturated fatty acids, responsible for systemic low-grade inflammation condition and insulin and leptin resistance. At high levels, leptin assumes inflammatory characteristics and acts in the articular cartilage, triggering the inflammatory process and changing homeostasis this tissue with consequent degeneration. We conclude that obesity is a risk factor for osteoarthritis and that physical activity and changes in diet composition can reverse the inflammatory and leptin resistance, reducing progression or preventing the onset of osteoarthritis.

Going Beyond Seizure Control: Can Pharmacotherapy Help To Restore Cognitive Network Function?

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Ecological Literacy And Beyond: Problem-based Learning For Future Professionals.

Ecological science contributes to solving a broad range of environmental problems. However, lack of ecological literacy in practice often limits application of this knowledge. In this paper, we highlight a critical but often overlooked demand on ecological literacy: to enable professionals of various careers to apply scientific knowledge when faced with environmental problems. Current university courses on ecology often fail to persuade students that ecological science provides important tools for environmental problem solving. We propose problem-based learning to improve the understanding of ecological science and its usefulness for real-world environmental issues that professionals in careers as diverse as engineering, public health, architecture, social sciences, or management will address. Courses should set clear learning objectives for cognitive skills they expect students to acquire. Thus, professionals in different fields will be enabled to improve environmental decision-making processes and to participate effectively in multidisciplinary work groups charged with tackling environmental issues.

Laser Printer Attribution: Exploring New Features And Beyond.

With a huge amount of printed documents nowadays, identifying their source is useful for criminal investigations and also to authenticate digital copies of a document. In this paper, we propose novel techniques for laser printer attribution. Our solutions do not need very high resolution scanning of the investigated document and explore the multidirectional, multiscale and low-level gradient texture patterns yielded by printing devices. The main contributions of this work are: (1) the description of printed areas using multidirectional and multiscale co-occurring texture patterns; (2) description of texture on low-level gradient areas by a convolution texture gradient filter that emphasizes textures in specific transition areas and (3) the analysis of printer patterns in segments of interest, which we call frames, instead of whole documents or only printed letters. We show by experiments in a well documented dataset that the proposed methods outperform techniques described in the literature and present near-perfect classification accuracy being very promising for deployment in real-world forensic investigations.

Obesity And Asthma: Beyond T(h)2 Inflammation.

Obesity is a major risk factor for asthma. Likewise, obesity is known to increase disease severity in asthmatic subjects and also to impair the efficacy of first-line treatment medications for asthma, worsening asthma control in obese patients. This concept is in agreement with the current understanding that some asthma phenotypes are not accompanied by detectable inflammation, and may not be ameliorated by classical anti-inflammatory therapy. There are growing evidences suggesting that the obesity-related asthma phenotype does not necessarily involve the classical T(H)2-dependent inflammatory process. Hormones involved in glucose homeostasis and in the pathogeneses of obesity likely directly or indirectly link obesity and asthma through inflammatory and non-inflammatory pathways. Furthermore, the endocrine regulation of the airway-related pre-ganglionic nerves likely contributes to airway hyperreactivity (AHR) in obese states. In this review, we focused our efforts on understanding the mechanism underlying obesity-related asthma by exploring the T(H)2-independent mechanisms leading to this disease.

Beyond the Fragmentation Threshold Hypothesis: Regime Shifts in Biodiversity Across Fragmented Landscapes

Ecological systems are vulnerable to irreversible change when key system properties are pushed over thresholds, resulting in the loss of resilience and the precipitation of a regime shift. Perhaps the most important of such properties in human-modified landscapes is the total amount of remnant native vegetation. In a seminal study Andren proposed the existence of a fragmentation threshold in the total amount of remnant vegetation, below which landscape-scale connectivity is eroded and local species richness and abundance become dependent on patch size. Despite the fact that species patch-area effects have been a mainstay of conservation science there has yet to be a robust empirical evaluation of this hypothesis. Here we present and test a new conceptual model describing the mechanisms and consequences of biodiversity change in fragmented landscapes, identifying the fragmentation threshold as a first step in a positive feedback mechanism that has the capacity to impair ecological resilience, and drive a regime shift in biodiversity. The model considers that local extinction risk is defined by patch size, and immigration rates by landscape vegetation cover, and that the recovery from local species losses depends upon the landscape species pool. Using a unique dataset on the distribution of non-volant small mammals across replicate landscapes in the Atlantic forest of Brazil, we found strong evidence for our model predictions - that patch-area effects are evident only at intermediate levels of total forest cover, where landscape diversity is still high and opportunities for enhancing biodiversity through local management are greatest. Furthermore, high levels of forest loss can push native biota through an extinction filter, and result in the abrupt, landscape-wide loss of forest-specialist taxa, ecological resilience and management effectiveness. The proposed model links hitherto distinct theoretical approaches within a single framework, providing a powerful tool for analysing the potential effectiveness of management interventions.

The P450 oxidoreductase, RedA, controls development beyond the mound stage in Dictyostelium discoideum

Background: NADPH-cytochrome- P450 oxidoreductase (CPR) is a ubiquitous enzyme that belongs to a family of diflavin oxidoreductases and is required for activity of the microsomal cytochrome-P450 monooxygenase system. CPR gene-disruption experiments have demonstrated that absence of this enzyme causes developmental defects both in mouse and insect. Results: Annotation of the sequenced genome of D. discoideum revealed the presence of three genes (redA, redB and redC) that encode putative members of the diflavin oxidoreductase protein family. redA transcripts are present during growth and early development but then decline, reaching undetectable levels after the mound stage. redB transcripts are present in the same levels during growth and development while redC expression was detected only in vegetative growing cells. We isolated a mutant strain of Dictyostelium discoideum following restriction enzyme-mediated integration (REMI) mutagenesis in which redA was disrupted. This mutant develops only to the mound stage and accumulates a bright yellow pigment. The mound-arrest phenotype is cell-autonomous suggesting that the defect occurs within the cells rather than in intercellular signaling. Conclusion: The developmental arrest due to disruption of redA implicates CPR in the metabolism of compounds that control cell differentiation.

Beyond essentialism

This is a rather rough draft of a reworked version of my earlier paper on women in engineering. I am interested to hear how the new argument strikes you (rather than micro comment). You may post commented-on papers here or send them to me by email. If you want to post comments but don't want everyone to see your comments you can restrict access.

Beyond ovulation: Oral contraceptives and epithelial ovarian cancer

In a case-control study in three Australian states that included 794 women with epithelial ovarian cancer and 853 community controls for whom we had adequate contraceptive and reproductive histories, Re examined the effects of oral contraceptive use after controlling for estimated number of ovulatory cycles. Other covariates included in the multiple logistic regression analysis were parity, smoking, and history of pelvic surgery. The protective effect of duration of oral contraceptive use appeared to be multiplicative, with a 7% decrease in relative risk per year [95% confidence interval (CI) = 4-9%], persisting beyond 15 years of exposure. Use for up to 1 year may have a greater effect than predicted (odds ratio = 0.57; 95% CI = 0.40-0.82), whereas use before the first pregnancy may be additionally beneficial (odds ratio = 0.95; 95% CI = 0.87-1.03, adjusted for overall duration of use). Better control for ovulatory life might attenuate these estimates somewhat. There was little evidence of waning protection with time since last exposure or of extra benefit with early commencement of oral contraceptive use. We found no convincing evidence of effect modification in any factor examined or differences in effect among the three main histologic cancer types or between borderline and malignant tumors. Oral contraceptives may act by both suppressing ovulation and altering the tumor-promoting milieu.