Opetustoimen valtionosuuden laskennallisten yksikköhintojen soveltuvuus taloudellisuuden mittaamiseen ja arvioimiseen - Case toimiala, Imatran kaupungin koulutoimi

Tämän tutkimuksen päätavoitteena oli arvioida, voidaanko opetusministeriön vahvistamia opetustoimen yksikköhintoja pitää taloudellisuuden mittarina. Tutkimukseni kohdistui peruskoulun ja lukion valtionosuuden oppilaskohtaisiin laskennallisiin yksikköhintoihin ja musiikkiopiston muun koulutuksen ja työväenopiston opetustuntikohtaisiin laskennallisiin yksikköhintoihin. Julkinen talous pyrkii toiminnassaan myös mahdollisimman tehokkaisiin ja taloudellisiin ratkaisuihin. Toiminnan taloudellisuuden määrittämiseen tarvitaan mittareita ja vertailutietoa analysointia varten. Tutkimuksen tavoitteisiin pyrittiin toiminta-analyyttisellä tutkimusotteella, mutta siinä on nähtävissä myös käsiteanalyyttisiä piirteitä. Opetustoimen valtion rahoituksen muuttuessa laskennalliseksi, valtionhallinto kumosi vanhoja sääntöjä, puhuttiin ´normipurusta´. Aikaisempi valtionosuus perustui toteutuneisiin kustannuksiin. Uudistuksella haluttiin korostaa kuntien itsenäisyyttä, taloudellista omavastuisuutta ja tehokkuutta palvelujen järjestämisessä. Lisäksi kustannuksissa oletettiin syntyvän säätöjä, joiden oli määrä koitua kuntien hyväksi, kun valtionosuus ei määräytynyt hyväksyttyjen menojen mukaan. Taloudellisuus merkitsee yksikkökustannusten tunnistamista ja analysointia. Kunnan taloustavoitteita on pyrittävä mittaamaan tunnusluvuilla. Niille on asetettava hyväksyttävät tavoitearvot. Tunnuslukujen arvot eivät sellaisenaan kerro, miten hyvä tai huono toiminnan tulos on. Vasta niiden vertailu ja analysointi antavat kuvan tästä. Kuntien oppilaskohtainen yksikköhinta soveltuu hyvin peruskoulun ja lukion taloudellisuuden mittariksi. Samoin opetustuntikohtainen yksikköhinta musiikkiopiston ja kansalaisopiston taloudellisuuden mittariksi. Kuntien keskinäinen kustannusvertailu ja analysointi antavat hyvän pohjan löytää kustannusten taloudellisuuden taso.

O setor privado sem fins lucrativos e as políticas públicas de esporte e lazer (2008-2011) = : The non-profitable private sector and the public policies for sport and leisure (2008-2011)

Universidade Estadual de Campinas . Faculdade de Educação Física

Lepton sector of a fourth generation

In extensions of the standard model with a heavy fourth generation, one important question is what makes the fourth-generation lepton sector, particularly the neutrinos, so different from the lighter three generations. We study this question in the context of models of electroweak symmetry breaking in warped extra dimensions, where the flavor hierarchy is generated by choosing the localization of the zero-mode fermions in the extra dimension. In this setup the Higgs sector is localized near the infrared brane, whereas the Majorana mass term is localized at the ultraviolet brane. As a result, light neutrinos are almost entirely Majorana particles, whereas the fourth-generation neutrino is mostly a Dirac fermion. We show that it is possible to obtain heavy fourth-generation leptons in regions of parameter space where the light neutrino masses and mixings are compatible with observation. We study the impact of these bounds, as well as the ones from lepton flavor violation, on the phenomenology of these models.

New strongly coupled sector at the Tevatron and the LHC

We examine the possibility that a new strong interaction is accessible to the Tevatron and the LHC. In an effective theory approach, we consider a scenario with a new color-octet interaction with strong couplings to the top quark, as well as the presence of a strongly coupled fourth generation which could be responsible for electroweak symmetry breaking. We apply several constraints, including the ones from flavor physics. We study the phenomenology of the resulting parameter space at the Tevatron, focusing on the forward-backward asymmetry in top pair production, as well as in the production of the fourth-generation quarks. We show that if the excess in the top production asymmetry is indeed the result of this new interaction, the Tevatron could see the first hints of the strongly coupled fourth-generation quarks. Finally, we show that the LHC with root s = 7 TeV and 1 fb(-1) integrated luminosity should observe the production of fourth-generation quarks at a level at least 1 order of magnitude above the QCD prediction for the production of these states.

Sequential Injection Analysis (SIA) for Arsenic Speciation by Capillary Electrophoresis Hyphenated to Inductively Coupled Plasma Sector Field Mass Spectrometry (CE-ICP-SFMS)

Sequential injection analysis (SIA) is proposed for managing microvolumes of sample and arsenic species solutions for speciation analysis by capillary electrophoresis focusing on the reduction of hazardous waste residues. An electronically controlled hydrodynamic injector was projected to introduce microvolumes of solutions prepared by SIA into the CE capillary with precision better than 2%. The determination of arsenite, arsenate, monomethylarsonic acid, dimethylarsinic acid, and arsenobetaine was performed from 50 mu L volumes of lyophilized urine and extract of shrimp with the system hyphenated to inductively coupled plasma mass spectrometry (CE-ICP-SFMS).

Knowledge transfer in product development processes: A case study in small and medium enterprises (SMEs) of the metal-mechanic sector from Sao Paulo, Brazil

This paper reports a research that evaluated the product development methodologies used in Brazilian small and medium-sized metal-mechanic enterprises (SMEs), in a specific region of Sao Paulo. The tool used for collecting the data was a questionnaire, which was developed and applied through interviews conducted by the researchers in 32 companies. The main focus of this paper can be condensed in the synthesis-question ""Is only the company responsible for the development?"" which was analyzed thoroughly. The results obtained from this analysis were evaluated directly (through the respective percentages of answers) and statistically (through the search of an index which demonstrates if two questions are related). The results point to a degree of maturity in SMEs, which allows product development to be conducted in cooperation networks. (C) 2007 Elsevier Ltd. All rights reserved.

Assessing the evolution of sustainability reporting in the mining sector

Since the 1990s several large companies have been publishing nonfinancial performance reports. Focusing initially on the physical environment, these reports evolved to consider social relations, as well as data on the firm`s economic performance. A few mining companies pioneered this trend, and in the last years some of them incorporated the three dimensions of sustainable development, publishing so-called sustainability reports. This article reviews 31 reports published between 2001 and 2006 by four major mining companies. A set of 62 assessment items organized in six categories (namely context and commitment, management, environmental, social and economic performance, and accessibility and assurance) were selected to guide the review. The items were derived from international literature and recommended best practices, including the Global Reporting Initiative G3 framework. A content analysis was performed using the report as a sampling unit, and using phrases, graphics, or tables containing certain information as data collection units. A basic rating scale (0 or 1) was used for noting the presence or absence of information and a final percentage score was obtained for each report. Results show that there is a clear evolution in report`s comprehensiveness and depth. Categories ""accessibility and assurance"" and ""economic performance"" featured the lowest scores and do not present a clear evolution trend in the period, whereas categories ""context and commitment"" and ""social performance"" presented the best results and regular improvement; the category ""environmental performance,"" despite it not reaching the biggest scores, also featured constant evolution. Description of data measurement techniques, besides more comprehensive third-party verification are the items most in need of improvement.

Strategic alignment and performance: Brazilian companies in the medical diagnostics sector

A gap has been identified in the literature on the diagnosis and monitoring of the degree of strategic alignment. The main objective of this article is to diagnose and analyze the strategic alignment profile using the alignment diagnostic profile (ADP) tool, which enables organizations to show visually their degree of strategic alignment. The methodological approach adopted is multiple-case studies, which were conducted at five organizations in the medical diagnostics sector. The results indicate that the ADP enables organizations to understand the steps required to improve their level of alignment and to identify and locate gaps and conflicts.

A hybrid commodity price-forecasting model applied to the sugar-alcohol sector

Accurate price forecasting for agricultural commodities can have significant decision-making implications for suppliers, especially those of biofuels, where the agriculture and energy sectors intersect. Environmental pressures and high oil prices affect demand for biofuels and have reignited the discussion about effects on food prices. Suppliers in the sugar-alcohol sector need to decide the ideal proportion of ethanol and sugar to optimise their financial strategy. Prices can be affected by exogenous factors, such as exchange rates and interest rates, as well as non-observable variables like the convenience yield, which is related to supply shortages. The literature generally uses two approaches: artificial neural networks (ANNs), which are recognised as being in the forefront of exogenous-variable analysis, and stochastic models such as the Kalman filter, which is able to account for non-observable variables. This article proposes a hybrid model for forecasting the prices of agricultural commodities that is built upon both approaches and is applied to forecast the price of sugar. The Kalman filter considers the structure of the stochastic process that describes the evolution of prices. Neural networks allow variables that can impact asset prices in an indirect, nonlinear way, what cannot be incorporated easily into traditional econometric models.

Tuberculosis and health sector reform: experience of integrating tuberculosis services into the district health system in rural South Africa

SETTING: Hlabisa health district, South Africa. OBJECTIVE: To describe the integration of a vertical tuberculosis control programme into an emerging 'horizontal' district health system, within the context of health sector reform. DESIGN: Descriptive account of the process of integration of the programme into the health system. RESULTS: A highly 'vertical' system of delivering tuberculosis treatment (with poor programme outcomes) was converted into a (horizontal' team, integrated within the district health system, that used available resources such as village clinics and community health workers, with improved programme outcomes. CONCLUSIONS: In some settings at least, integration of tuberculosis 'programmes' into the district health system as tuberculosis 'teams' is feasible, and may produce highly cost-effective outcomes.

Variable Demand and Profitability in Service Companies: a case study in the information technology sector

Managing a variable demand scenario is particularly challenging on services organizations because services companies usually have a major part of fixed costs. The article studies how a services organization manages its demand variability and its relation with the organization`s profitability. Moreover, the study searched for alternatives used to reduce the demand variability`s impact on the profitability of the company. The research was based on a case study with a Brazilian services provider on information technology business. The study suggests that alternatives like using outsourced employees to cover demand peaks may bring benefits only on short term, reducing the profitability of the company on long term: Some options are revealed, like the internationalization of employees and the investment on developing its own workforce.

State sector reform and agriculture in China

China's state sector reform process is examined through the key sector of agriculture. A preview of aggregate statistics and broader reform measures indicate the declining role of the state. However, a systematic analysis of administrative, service and enterprise structures reveal the nuances of how the state has retained strong capacity to guide development of the agricultural sector. State and Party policy makers aim not only to support the livelihoods of hundreds of millions of farmers, but also to pursue agricultural modernization in the context of rapid industrialization. These goals are unlikely to be achieved through a wholesale transfer of functions to the private sector, so the state has maintained or developed new mechanisms of influence, particularly in the areas of service provision and enterprise development.