Desafios e implicações na apuração de custos na gestão por linhas de cuidado

Trabalho de Conclusão de Curso (graduação)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, 2017.O presente trabalho buscou na literatura conceitos para entender melhor o que são as linhas de cuidado, como elas funcionam, porque existem e qual o conteúdo da Contabilidade de Custos seria o mais apropriado para a base da pesquisa. Portanto se trata de uma pesquisa bibliográfica e qualitativa e teve como objetivo identificar os desafios e as implicações da apuração de custos nas linhas de cuidado. Para isso analisamos e descrevemos cada implicação e desafio. Chegando aos principais que foram, os vários entes que compõem o sistema de saúde pública, sistema de informação deficiente, informações incompletas dos pacientes, comunicação deficiente entre as unidades que compõem as linhas de cuidado, falta de capacitação dos servidores para uso dos sistemas e a evasão dos pacientes das linhas de cuidado para a rede particular, para realização de alguns procedimentos que eram para serem realizados dentro das linhas de cuidado na rede pública. A pesquisa possibilita o gestor enxergar os principais problemas do gerenciamento de custos nas linhas de cuidado e consequente que ele tome medidas para desenvolver melhor sua gestão

Assessing the relationship between bpm maturity and the success of organizations

Pinto, J., & dos Santos, V. D. (2020). Assessing the relationship between bpm maturity and the success of organizations. In R. Silhavy (Ed.), Applied Informatics and Cybernetics in Intelligent Systems: Proceedings of the 9th Computer Science On-line Conference, CSOC 2020 (pp. 108-126). (Advances in Intelligent Systems and Computing; Vol. 1226 AISC). Springer. https://doi.org/10.1007/978-3-030-51974-2_10For the past decades, organizations have been investing heavily in BPM projects in the hope of improving their competitive advantage in an increasingly complex environment. However, although it is believed that the higher the level of BPM maturity the greater the success of the organization, experience shows that this relationship is not always possible to prove. The purpose of this study is to help clarify the relationship between the level of BPM maturity and the success of an organization. This was done through the implementation of a case study-based research within a global company, focusing on the shared services organization. An analysis of the existing BPM maturity models and its level of coverage of BPM core areas was conducted to select the most suitable BPM maturity model to conduct the assessment of the current BPM maturity level. It was also established a framework to characterize the success of an organization. These two inputs, along with information gathered to understand implemented process improvements, were the basis for conducting the research. Results show a successful organization, with a high maturity level according to the BPM OMG maturity model, that has been investing in continually improving its processes with a strong focus on digital transformation. The identified benefits from a high level of BPM maturity, namely improved productivity, cost reduction, error & risk prevention, higher agility, employee upskilling and knowledge retention, were shown to have a positive influence in the majority of the dimensions used to characterize the success of the organization.authorsversionpublishe

Financial and corporate social performance in the UK listed firms: the relevance of non-linearity and lag effects

Using environmental, social and governance scores compiled by Reuters Datastream for each company’s corporate social performance (CSP), we examine the relationship between CSP and corporate financial performance (CFP) of 314 UK listed companies over the period 2002–2015. We further evaluate the relationship between prior and subsequent CFP and prior and subsequent CSP. Based on the system-GMM estimation method, we provide direct evidence that suggests that while CFP and CSP can be linked linearly; however, when we examine the impact of CSP on CFP, the association is more non-linear (cubic) than linear. Our results suggest that firms periodically adjust their level of commitment to society, in order to meet their target CSP. The primary contributions of this paper are testing (1) the non-monotonous relationship between CSP and CFP, (2) the lagged relationship between the two and the optimality of CSP levels, and (3) the presence of a virtuous circle. Our results further suggest that CSP contributes to CFP better during post-crisis years. Our findings are robust to year-on-year changes in CFP and CSP, financial versus non-financial firms, and the intensity of corporate social responsibility (CSR) engagement across industries

Interactive Cinema: Engagement and Interaction

Abstract. Technologies that were initially developed to be applied within the domain of video games are currently being used in experiments to explore their meaning and possibilities for cinema and cinema audiences. In this position paper we examine how narrativity, interactivity and engagement are mutually reshaped within this new domain of media entertainment, addressing both the production and the user experience of new types of interactive cinematography. We work towards research questions that will direct our future studies and introduce the term lean in to address the kind of engagement style that applies to users within this new domain

Key to effective organizational performance management lies at the intersection of paradox theory and stakeholder theory

One of the fundamental and recurring issues in performance management is the adoption of a simplistic, short-term, narrow, metrics-oriented approach, which often results in unintended negative outcomes, some of which could be disastrous. This paper makes the case that the key to preventing this syndrome lies at the intersection of paradox and stakeholder theories. Both theories encourage a more complex, long-term, holistic, balanced approach to management. Stakeholder theory focuses on addressing the many (sometimes conflicting) goals of multiple stakeholders, and paradox theory provides insights into how this challenging task (i.e. of simultaneously addressing multiple conflicting priorities) can be accomplished. Thus, the former provides the ?what? and the latter the ?how? of effective organizational performance management. Accordingly, the literature at the intersection of both theories (composed of 69 scholarly outputs), was reviewed, and in so doing, identified seven domain areas and 21 constructs, all of which implicitly deal with either performance management or its communication, thereby lending support to this paper's thesis. The implications of this review for both theory and practice, including the role of paradoxical cognitive mechanisms, is discussed