O setor de saúde pública convive com uma constante escassez de recursos combinada com uma necessidade crescente de investimentos em tecnologia e inovação. Portanto, é necessário que os gestores públicos de saúde busquem maneiras de maximizar o uso destes recursos orçamentários escassos. Uma das alternativas é implementar estudos sobre custos, que possibilitem ao gestor exercer o controle, o combate ao desperdício e o planejamento dos investimentos futuros. No entanto, na área governamental, existem outros grupos, além do gestor, que têm interesse em conhecer as informações de custos do setor de saúde. Esses grupos são chamados pela teoria da administração de Stakeholders. Cada stakeholder, tais como médicos, pacientes, fornecedores, sociedade entre outros podem demandar informações distintas de custos. Por este motivo, o objetivo deste trabalho é investigar qual o método de custeio que melhor se adequa as necessidades dos diferentes stakeholders de um hospital público. Para tanto, elaborou-se uma pesquisa bibliográfica que abordasse os métodos de custeio por absorção, custeio variável e custeio baseado em atividades, que são os métodos mais debatidos pela literatura contábil. Dessa forma, com objetivo de responder a questão de pesquisa, o presente trabalho desenvolve um cenário hipotético de um hospital universitário público, no qual estão identificados os seus stakeholders e suas respectivas necessidades de informações de custo. Como resultado das análises, observa-se que cada um destes stakeholders apresenta um método de custeio, ou uma combinação de dois destes, que melhor se adequa as suas necessidades de informação de custos. / The public health sector coexists with a constant shortage of resources combined with a growing need for investment in technology and innovation. Therefore, it is necessary for public health managers to look for ways to maximize the use of these scarce budget resources. One alternative is to implement studies on costs, in a way that the manager is able to take actions to control costs, fighting waste and planning future investments. However, in the governmental area, there are other groups in addition to the manager who have an interest in knowing the information of health sector costs. These groups are called by management theory as Stakeholders. Each stakeholder, such as doctors, patients, suppliers and society, among others may require different information of cost. Therefore, the aim of this study is to investigate what is the cost method that best suit the needs of different stakeholders in a public hospital. In view of that, the study uses a literature that addresses the methods of absorption costing, variable costing and activity-based costing, which are the methods most debated by the accounting literature. Thus, in order to answer the research question, this study develops a hypothetical scenario of a public university hospital, in which its stakeholders and their needs for cost information are identified. As a result of the analysis, it is observed that each of these stakeholders has a costing method, or a combination of two of these, that best suits their cost information needs.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-02-05T14:46:46Z No. of bitstreams: 1 eloisaelenanoe.pdf: 1720624 bytes, checksum: d1d97f9c41154e82675297c3f47df894 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-02-05T15:30:25Z (GMT) No. of bitstreams: 1 eloisaelenanoe.pdf: 1720624 bytes, checksum: d1d97f9c41154e82675297c3f47df894 (MD5) / Made available in DSpace on 2016-02-05T15:30:25Z (GMT). No. of bitstreams: 1 eloisaelenanoe.pdf: 1720624 bytes, checksum: d1d97f9c41154e82675297c3f47df894 (MD5) Previous issue date: 2014-08-21 / Esta pesquisa tem por objetivo investigar o processo de ampliação do Programa de Intervenção Pedagógica (PIP) da Secretaria de Estado de Educação de Minas Gerais para os Anos Finais do Ensino Fundamental (PIP/CBC) nas Escolas Estaduais da Superintendência Regional de Ensino de Ubá (SRE/Ubá), a partir da atuação dos Analistas Regionais. A investigação busca articular os planos macro e micro, sob o viés da abordagem do ciclo de políticas, formulada pelo autor Stephen Ball, partindo do Programa de Governo “Choque de Gestão (contexto de influência); da análise de principais documentos legais que subsidiam o PIP (contexto de produção de texto); de como os educadores se apropriaram das diretrizes do PIP (contexto da prática) e quais foram seus resultados (contexto de resultados/efeitos). A pesquisa abrangeu o período de agosto de 2011 a dezembro de 2013. No processo de ampliação do PIP, interessa saber se os resultados dos escolares melhoraram em decorrência de uma prática de intervenção pedagógica adequada e se os Conteúdos Básicos Comuns se materializaram no contexto da prática. Os resultados apontaram para a importância da reestruturação do trabalho dos analistas regionais, em vista de se promover a melhoria do acompanhamento às escolas e das ações relacionadas à Gestão Pedagógica. No último capítulo é proposto uma formação continuada para estes stakeholders com objetivo de desenvolver competências na área de implementação e na área de organização. / This research aims to ascertain the enlargement process of the State Department of Education of Pedagogical Intervention Program (PIP) for the last period of basic education (PIP/CBC) in public schools engaged with Ubá Educational Management (SRE), based on the performance Regional Analysts. This investigation demands to articulate macro and micro spheres, by the bias of the policy cycle approach, such as proposed by Stephen Ball, from the Government Program "Management Shock", of the Minas Gerais State (influency context); analysis of key legal documents that support the PIP (text production context); how educators understood the PIP/CBC (practice context) and what your results (results/effects context). The research covered the period in August, 2011 to December 2013. In the enlargement process of the PIP, need to know whether the results of the students improved as a result of a practice of appropriate educational intervention and the curriculum model (CBC) materialized in the context of practice. The results point the importance to restructuration in the work of the regional analysis, that promote improved the advice to schools and that actions related to educational management. In the last chapter, is presented an idea of intervention to these stakeholders continuing training for the purpose of developing implementing skills and organization skills.

Made available in DSpace on 2016-03-15T19:26:44Z (GMT). No. of bitstreams: 1 Sami Boulos Filho.pdf: 815593 bytes, checksum: dc99271dddfaca5f185c955471218f5a (MD5) Previous issue date: 2009-02-26 / Fundo Mackenzie de Pesquisa / The aim of this study is to identify and analyze the competences of managers regarding to their managing responsibility to stakeholders. It refers to the political competence dimension that influences the decision making process of professionals in managing positions and reflects the responses to the unbalanced interests. Societal competence definition of Holland, Ritvo e Kovner (1997), stakeholders concept of Clarkson (1995) and competence concept of Zarifian (2003) were considered as basis. The methodological strategy adopted was basic qualitative studies, proposed by Merrian (1998), and fundamental technique was semi-structured interviews with ten directors and three presidents of different organizations, from retail, chemical, publishing, finance, media, electronic, pharmaceutical, food, transport and technology. The group selection was conducted in order to assure managers in decision-making position, not necessarily working neither in the same organization, nor in the same market segment. The procedures of textual interpretative analysis and templates techniques have based the analytical process. Analysis of documents was also utilized, based on documents released by managers regarding their activities within stakeholders relationship. Results achieved show that managers restrict the number of stakeholders in their decision-making processes. They consider some of none or little relevance, apparently without taking into consideration the fact those stakeholders sometime may make use of the power they have against organizations. Finally, it was not identified the societal competence mobilization, as proposed by Holland, Ritvo e Kovner (1997). Otherwise, it was noticed some intent to search for information on stakeholders demands, restricted to those considered as primaries, and limited to those groups involved in a specific event. The competence development depends on a reflexive process, on balance practice, which will take place when managers review the meaning of their relationship with stakeholders. / O estudo realizado tem por objetivo identificar e analisar as competências dos gestores no que diz respeito à suas responsabilidades gerenciais para com os grupos de interesse da organização, os stakeholders. Trata-se de entender a dimensão política da competência que afeta as decisões dos gestores em cargos de direção e se traduzem em respostas aos desequilíbrios de interesses. Partiu-se da definição de competências de relacionamento coletivo de Holland, Ritvo e Kovner (1997), do conceito de stakeholders de Clarkson (1995) e da visão de competências de Zarifian (2003). Adotou-se a estratégia metodológica dos estudos qualitativos básicos, proposta por Merrian (1998), utilizando-se como técnica fundamental de análise entrevistas semi-estruturadas, realizadas com dez diretores e três presidentes de diferentes organizações, dos segmentos de varejo, química, editorial, financeiro, mídia, eletro-eletrônico, farmacêutica, alimentos, transportes e tecnologia. A seleção do grupo foi direcionada de forma a assegurar a presença de gestores que estivessem atuando nos níveis hierárquicos decisórios, não necessariamente na mesma empresa, tampouco no mesmo segmento de mercado. O processo analítico foi inspirado na análise textual interpretativa de Flores (1994) e na técnica de templates. Realizou-se também a análise documental, com base nos documentos fornecidos pelos entrevistados acerca das atividades que envolvem suas relações com os stakeholders. Os resultados alcançados apontam que os gestores buscam restringir o número de stakeholders; consideram alguns de pouca ou nenhuma relevância, aparentemente sem se preocupar com o fato de que tais stakeholders podem, em algum momento, exercer a força que possuem junto às organizações. Conclui-se que não foi identificada, pelos gestores, a mobilização das competências de relacionamento coletivo, como proposto por Holland, Ritvo e Kovner (1997). Porém, encontraram-se alguns aspectos pontuais na busca por informações acerca das demandas de parte dos grupos interessados, notadamente os stakeholders primários, e, assim mesmo, limitados aos grupos envolvidos em determinados eventos. O desenvolvimento de tal competência depende, porém, de um processo de reflexão, de exercício de equilíbrio, que só ganhará força no momento em que os gestores revirem o significado que a relação com stakeholders tem para eles.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-06-07T18:43:18Z No. of bitstreams: 1 Denis Pereira dos Santos.pdf: 944451 bytes, checksum: 9af7f8e985cb5e167c2dd5bf796978f2 (MD5) / Made available in DSpace on 2016-06-07T18:43:18Z (GMT). No. of bitstreams: 1 Denis Pereira dos Santos.pdf: 944451 bytes, checksum: 9af7f8e985cb5e167c2dd5bf796978f2 (MD5) Previous issue date: 2016-03-18 / Social work sporting institutions of the third sector lacks indicators that can guide decision-making on the part of the managers of these projects. For the measurement of the performance of an institution can use monetary or non-monetary ways. One of the non-monetary forms are the Corporate Social Performance (CSP) or Corporate Social Performance. The concept of Corporate Social Performance (CSP) is related to how an organization reacts against their social demands. This concept is linked to the stakeholder Theory, because the attention to social demands should be analyzed from the perspective of the key stakeholders of the organization. The aim of this study was to evaluate and compare, through the CSP, the social performance of sports institutions of the third sector that have an emphasis in sports performance, sports participation and sports education. As specific objectives, this study sought to identify the stakeholders of the institutions in the view of managers, sorts them according to their degree of legitimacy and urgency power and measure the degree of meeting the demands of the key stakeholders in these sports institutions, featuring so the CSP. For measurement of the CSP was proposed an evaluation tool adapted to sporting institutions of the third sector, and characterize the types of stakeholders linked to each institution and their needs and attendance or not on the part of managers. Empirical research using three selected analysis units for the three possible cases represent third sector linked to the sport, using semi-structured interview, observation and document analysis, in order to provide a triangulation of the data collected. The institutions studied showed levels of CSP relatively close, with emphasis on the institution of sport participation with score of 138 points in the measuring tool of CSP developed in this research. The study concluded that the managers of sporting institutions of the third sector lack indicators for strategic decision-making and that these institutions are more likely to meet the needs of stakeholders, which mainly are related to the form of sport developed within these institutions. / O trabalho social por parte das instituições desportivas do terceiro setor carece de indicadores que possam nortear as tomadas de decisão por parte dos gestores destes projetos. Para a mensuração do desempenho de uma instituição podem ser usadas formas monetárias ou não monetárias. Dentre as formas não monetárias está o Corporate Social Performance (CSP) ou Desempenho Social Corporativo. O conceito de Desempenho Social Corporativa (CSP) está relacionado a como uma organização reage em relação as suas demandas sociais. Esse conceito está ligado à Teoria dos Stakeholders, pois o atendimento às demandas sociais deve ser analisado na perspectiva dos principais stakeholders da organização. O objetivo deste trabalho foi avaliar e comparar, por meio do CSP, o desempenho social das instituições esportivas do terceiro setor que têm ênfase nos esportes de rendimento, esporte de participação e esporte educacional. Como objetivos específicos, este trabalho buscou identificar os stakeholders das instituições na visão dos gestores, classifica-los de acordo com seu grau de poder legitimidade e urgência e mensurar o grau de atendimento das demandas dos principais stakeholders nas estas instituições esportivas, caracterizando assim o CSP. Para mensuração do CSP foi proposta uma ferramenta de avaliação adaptada às instituições esportivas do terceiro setor, caracterizando os tipos de stakeholders ligados a cada instituição e suas necessidades e atendimento ou não por parte dos gestores. A pesquisa foi empírica, utilizando três unidades de análise selecionadas por representarem os três casos possíveis do terceiro setor ligada ao esporte, utilizando-se de entrevista semiestruturada, análise de documentos e observação, a fim de proporcionar uma triangulação dos dados coletados. As instituições estudadas apresentaram níveis de CSP relativamente próximos, com destaque para a instituição desportiva de participação com score de 138 pontos na ferramenta de mensuração de CSP desenvolvida nesta pesquisa. O estudo concluiu que os gestores das instituições desportivas do terceiro setor carecem de indicadores para tomadas de decisão estratégicas e que estas instituições estão mais inclinadas a atender as necessidades dos stakeholders, que principalmente, estão relacionados com a forma de esporte desenvolvido dentro destas instituições.

The thesis deals with the Corporate Social Responsibility concept (CSR) in the theoretical part. It describes particular steps within the implementation of the concept. The practical part concentrates on applying the concept in a company; the proposal of various CSR activities has been worked out taking into consideration financial situation of the company.

The topic of my diploma thesis is a policy of cost- sharing in the Czech higer education system. Discussion of the cost- sharing policy implementation in the Czech higer education system has taken place for almost twenty years. Yet no form of tutition fees at higer education institutions was introduced. The cost- sharing seems to be a controversial element in the effort to reform the system of Czech higher education financing. The Czech higher education system needs a reform. There are many problems: worsening financial situation of higher education institution, a low efficiency of the system, inequitable access to higher education etc. Policy making is a complex process, which comprise of many factors. In this process, stakeholders plays a very important role. Stakeholders are those, who are interested in the policy or those who are influenced by it. In my thesis I want to clarify a dispute about the policy of cost- sharing in the Czech higher education. To reach this goal, I try to describe the attitudes of higher education policy stakeholders to the cost- sharing in the period of 1992- 2012.

The starting point of Corporate Social Responsibility is the understanding and the acceptance of fact, that organization is a part of the society, in which it develops its activities. There are many companies, which are conducting in accordance to superior performance of the obligations in the area of social responsibility. These organizations truly think about their surroundings. The problem can occur in the measuring the social responsibility level of each CSR pillars, consisting of economic, social and environment areas. Measurement and evaluation of CSR could be conducted by some exact methods (i.e. standards and norms). In organization is needed to set up measurement mechanisms of all the areas of corporate social responsibility. The organization could use for reporting “structures” of already existing standarts, however the complexity of these standarts is the reason why it is not easy to apply them in the Czech Republic. The following project presents the metodology of measuring Corporate Social Responsibility

ABSTRACT “Almost all places are in trouble, but some are in more trouble than others" Kotler, Haider & Rein (1993) Kotler, Haider & Rein (1993) contend that all places are in trouble now, or will be in the near future. The onset of globalisation of the world's economy, country political dynamics and the accelerating pace of technological changes are some of the forces that require all places to learn how to compete on the world arena. Porter (1990) states that the framework for understanding a company’s sources of competitive advantage can be extended to the level of nations. It is basically concerned with the question as to why some nations succeed in global competition when others fail. Nations must learn how to think more like businesses if they are to survive and should begin by identifying their competitive advantages and building on them. As countries compete for inward investment, tourism and export of goods and services- success or failure can accurately be chartered, and questions of reputation, image, identity and hence marketing and branding become central to the competitive edge (Olins, 1999). Faced with the challenge of a negative image, a country must adopt a proactive stance to correct this image. This is where the question of country branding comes in. Branding a country for many is misconstrued and interpreted to simply mean designing a new logo for their country and possibly a slogan to go underneath it. However country-banding proponents highlight that there is a difference between nation branding and tourism promotion. It helps even less that there are so many communications agencies that perhaps frustrated by lack of pure strategy capacity to sell to governments, have fallen into the habit of i Sibonokuhle GUMPO - 34462481 pandering to this misconception and simply selling logos and slogans to any government prepared to buy them (Anholt, 2003). However faced with the urgent need to address the crippling impact of a negative image, countries like Zimbabwe cannot simply wait and expect things to turn out for the better. Kotler et al (1993) stress that places are not able to respond to negative images concerning their nations as quickly as negative perceptions are built, be it through media, word of mouth or other channels. As a result the importance of a pro-active response cannot be overemphasized. This study explores the current negative image of Zimbabwe and tries to define the root or source of this negative image. Having defined or spelt out what is thought to be the problem, the researcher than explores possible ways of how the stakeholders of Zimbabwe can rebrand their country reflecting on known success stories. Kotler et al (1993) contend that the central tenet of marketing places is that in spite of the powerful internal and external forces that buffet them, places have within their collective resources and people the capacity to improve their relative competitive positions. Zimbabweans in general believe that their situation has been sensationalised by the media and is not a reflection of what is on the ground. By adopting a proactive stance in rebranding their country, Zimbabweans will perhaps finally realise that when it comes to image, “being in possession of the truth is not enough, the truth has to be sold” (Anholt,all places are in trouble now, or will be in the near future. The onset of globalisation of the world's economy, country political dynamics and the accelerating pace of technological changes are some of the forces that require all places to learn how to compete on the world arena. Porter (1990) states that the framework for understanding a company’s sources of competitive advantage can be extended to the level of nations. It is basically concerned with the question as to why some nations succeed in global competition when others fail. Nations must learn how to think more like businesses if they are to survive and should begin by identifying their competitive advantages and building on them. As countries compete for inward investment, tourism and export of goods and services- success or failure can accurately be chartered, and questions of reputation, image, identity and hence marketing and branding become central to the competitive edge (Olins, 1999). Faced with the challenge of a negative image, a country must adopt a proactive stance to correct this image. This is where the question of country branding comes in. Branding a country for many is misconstrued and interpreted to simply mean designing a new logo for their country and possibly a slogan to go underneath it. However country-banding proponents highlight that there is a difference between nation branding and tourism promotion. It helps even less that there are so many communications agencies ABSTRACT “Almost all places are in trouble, but some are in more trouble than others" Kotler, Haider & Rein (1993) Kotler, Haider & Rein (1993) contend that all places are in trouble now, or will be in the near future. The onset of globalisation of the world's economy, country political dynamics and the accelerating pace of technological changes are some of the forces that require all places to learn how to compete on the world arena. Porter (1990) states that the framework for understanding a company’s sources of competitive advantage can be extended to the level of nations. It is basically concerned with the question as to why some nations succeed in global competition when others fail. Nations must learn how to think more like businesses if they are to survive and should begin by identifying their competitive advantages and building on them. As countries compete for inward investment, tourism and export of goods and services- success or failure can accurately be chartered, and questions of reputation, image, identity and hence marketing and branding become central to the competitive edge (Olins, 1999). Faced with the challenge of a negative image, a country must adopt a proactive stance to correct this image. This is where the question of country branding comes in. Branding a country for many is misconstrued and interpreted to simply mean designing a new logo for their country and possibly a slogan to go underneath it. However country-banding proponents highlight that there is a difference between nation branding and tourism promotion. It helps even less that there are so many communications agencies that perhaps frustrated by lack of pure strategy capacity to sell to governments, have fallen into the habit of i Sibonokuhle GUMPO - 34462481 pandering to this misconception and simply selling logos and slogans to any government prepared to buy them (Anholt, 2003). However faced with the urgent need to address the crippling impact of a negative image, countries like Zimbabwe cannot simply wait and expect things to turn out for the better. Kotler et al (1993) stress that places are not able to respond to negative images concerning their nations as quickly as negative perceptions are built, be it through media, word of mouth or other channels. As a result the importance of a pro-active response cannot be overemphasized. This study explores the current negative image of Zimbabwe and tries to define the root or source of this negative image. Having defined or spelt out what is thought to be the problem, the researcher than explores possible ways of how the stakeholders of Zimbabwe can rebrand their country reflecting on known success stories. Kotler et al (1993) contend that the central tenet of marketing places is that in spite of the powerful internal and external forces that buffet them, places have within their collective resources and people the capacity to improve their relative competitive positions. Zimbabweans in general believe that their situation has been sensationalised by the media and is not a reflection of what is on the ground. By adopting a proactive stance in rebranding their country, Zimbabweans will perhaps finally realise that when it comes to image, “being in possession of the truth is not enough, the truth has to be sold” (Anholt, / Graduate School of Business Leadership / MBL

The objective of the thesis is to analyse how stakeholder influence has transformed sustainability work from being primarily risk management into becoming an integral part of business conduct and even business identities of today. To detect this trend I gather theoretical information that elaborate on the meaning and drivers of sustainable business conduct, sustainability as corporate identity, relevant stakeholders and ways of communicating to stakeholders. A case study of Ben & Jerry’s ice cream company is conducted, as an example of a market leader on sustainable business conduct. By demonstrating the extensive sustainability work that Ben & Jerry’s do, I argue that it has had a clear bottom-up influence on the trend for sustainable business conduct. Together with recent regulatory demands as a top-down influence in markets, I argue that there is evidence of a trend where sustainable business conduct and/or sustainability as business identity is becoming the new norm.

Att företag arbetar med CSR blir mer och mer populärt och nuförtiden förväntar sig intressenter att företag arbetar med miljömässiga och sociala frågor. I takt med att CSR används flitigare har konceptet även spridits till kommunala bolag. Kommunala bostadsbolags arbete med CSR är relativt outforskat samtidigt som endast ett fåtal studier visar på hur CSR uppfattas av bolagets intressenter. Kommunala bostadsbolag finns till för att erbjuda bostäder till kommuninvånarna och är därför en viktig del av samhället.Syftet med studien är att få en förståelse för ett kommunalt bostadsbolags användning av CSR samt hur det uppfattas både internt och externt.MKB har valts ut som studieobjekt eftersom de är ett av Sveriges största kommunala bostadsbolag och arbetar aktivt med CSR. Den genomförda studien baseras på en kvalitativ metod i form av intervjuer. Respondenterna är anställda på olika nivåer inom MKB samt externa samarbetsparter och hyresgäster. Totalt genomfördes 11 semistrukturerade intervjuer samt 7 kortare och strukturerade intervjuer.De erhållna svaren från respondenterna har analyserats mot institutionell teori, intressentmodellen och legitimitetsteorin, och visar på att uppfattningen av CSR skiljer sig åt mellan de anställda och hyresgästerna. Skillnaderna beror främst på bristande kommunikation men även bristande intresse och språksvårigheter från hyresgästernas sida.Studien bidrar till en förståelse för hur ett kommunalt bolag arbetar med CSR samt hur det uppfattas av de anställda och hyresgästerna. Därutöver kan den ses som en inspiration för andra företag som arbetar med eller vill arbeta med CSR. / There is a growing interest to work with CSR among today’s companies and nowadays stakeholders expect companies to work with environmental and social issues. As CSR has become widely used, it has spread to municipal companies. Municipal housing companies work with CSR is a relatively unexplored field and only a few studies show how CSR is perceived by its stakeholders. Municipal housing companies provide homes for the local community, and is therefore an important part of society.The purpose of this study is to gain an understanding of a municipal housing company’s use of CSR and also how it is perceived internally and externally.MKB was selected as the study object due to the fact that they are one of the largest municipal housing companies in Sweden who works with CSR. The study is based on a qualitative approach and is conducted through interviews. The respondents consisted of employees at various levels within the company and external cooperation partners as well as tenants. In all, 11 semi-structured interviews and 7 shorter and structured interviews were conducted.The respondents’ answers combined with Institutional theory, Stakeholder theory and Legitimacy theory, shows that the perceived image of CSR differs between the respondents. The differences mainly depend on lack of communication and lack of interest as well as language barriers from the tenants’ point of view.The study contributes to an understanding of how a municipal housing company works with CSR. In addition, it may be an inspiration for other companies work with CSR.