Mestrado em Gestão; A obtenção de vantagens competitivas constitui um dos principais desafios à gestão no panorama actual. A sua procura tem levado as empresas a investir em novas tecnologias, bem como, à reconfiguração do modelo de negócio. É neste contexto que as iniciativas de CRM surgem como um dos instrumentos adoptados para responder a esta dinâmica, ainda que os resultados alcançados em inúmeros países tenham ficado abaixo do esperado. Deste modo, procura-se determinar se na banca de retalho portuguesa as competências tecnológicas, as competências do conhecimento e o apoio da gestão de topo, são determinantes para que as iniciativas de CRM gerem benefícios operacionais e estratégicos, promovendo a competitividade das instituições financeiras. De forma a concretizar um modelo explicativo que testasse a importância destes três factores, procedeu-se à recolha de informação de carácter quantitativo junto das empresas do sector. Os resultados obtidos, revelaram como significativas as competências de conhecimento e as competências tecnológicas. Por outro lado, ao contrário do verificado na literatura, constata-se que o apoio da gestão de topo não se configura como um factor determinante para a obtenção de benefícios operacionais e estratégicos nas iniciativas de CRM.; How to achieve and sustain a competitive advantage remains at the hearth of strategy. The quest for competitive advantage superiority influenced retail banks to invest significantly in CRM initiatives and supporting technology. This study looks at the CRM initiatives in the Portuguese Retail Banking Industry. Specifically it explores the relationship between technological skills...
For a single year, 1983, we compared the actual and estimated morbidity, mortality, and costs attributable to measles, mumps, and rubella with having or not having a childhood immunization program using the combined measles-mumps-rubella (MMR) vaccine. Without an immunization program, an estimated 3,325,000 cases of measles would occur as compared to 2,872 actual cases in 1983 with a program. Instead of an expected 1.5 million rubella cases annually, there were only 3,816 actual cases. Mumps cases were lowered from an expected 2.1 million to 32,850 actual cases. Comparable reductions in disease-associated complications, sequelae, and deaths are gained with an immunization program. Without a vaccination program, disease costs would have been almost $1.4 billion. Based on the actual incidence of disease in 1983, costs were estimated to be approximately +14.5 million. Expenditures for immunization, including vaccine administration costs and the costs associated with vaccine reactions, totaled $96 million. The resulting benefit-cost ratio for the MMR immunization program is approximately 14:1. The savings realized due to the use of combination rather than single antigen vaccine total nearly $60 million.
Despite early promising patient and graft outcomes with steroid-free (SF) immunosuppression in pediatric kidney transplant recipients, data on long term safety and efficacy results are lacking. We present our single center experience with 129 consecutive pediatric kidney transplant recipients on SF immunosuppression, with a mean follow-up of 5 years. Outcomes are compared against a matched cohort of 57 concurrent recipients treated with steroid-based (SB) immunosuppression. In the SF group, 87% of kidney recipients with functioning grafts remain corticosteroid-free. Actual intent-to-treat SF (ITT-SF) and still-on-protocol SF patient survivals are 96% and 96% respectively; actual graft survivals for both groups are 93% and 96% respectively; and actual death-censored graft survivals for both groups are 97% and 99% respectively. Unprecedented catch up growth is observed in SF recipients below 12 years of age. Continued low rates of acute rejection, post-transplant diabetes mellitus, hypertension, and hyperlipidemia are seen in SF patients, with sustained benefits for graft function. In conclusion, extended enrollment and longer experience with SF immunosuppression for renal transplantation in low risk children confirms protocol safety...
Cereal fibre and whole-grain intakes have been consistently associated in the epidemiological literature with reduced mortality and risk of chronic disease including obesity, CVD and type 2 diabetes. The present review focuses on intervention trials with three primary aims: (1) understanding the mechanisms through which fibre consumption improves health (for example, examination of intermediate endpoints reflecting improved lipid, glucose and energy metabolism); (2) close evaluation of qualitative factors which modify fibre’s effectiveness including physiochemical properties (for example, solubility, fermentability and viscosity), fibre extract molecular weight, fibre particle size and botanical structure of the fibre source grain; and (3) identification of areas in which additional research is needed. The first two aims typify the goals of nutrition research, in that improved understanding of the specific factors which determine fibre’s health benefits has critical implications for dietary recommendations as well as improving understanding of physiological mechanisms. The third aim acknowledges the substantial gap between recommended and actual fibre intakes in many developed countries including the USA and the UK. In recognition of this deficit in total fibre intake...
Interest in farmland is rising. And,
given commodity price volatility, growing human and
environmental pressures, and worries about food security,
this interest will increase, especially in the developing
world. One of the highest development priorities in the
world must be to improve smallholder agricultural
productivity, especially in Africa. Smallholder productivity
is essential for reducing poverty and hunger, and more and
better investment in agricultural technology,
infrastructure, and market access for poor farmers is
urgently needed. When done right, larger-scale farming
systems can also have a place as one of many tools to
promote sustainable agricultural and rural development, and
can directly support smallholder productivity, for example,
throughout grower programs. However, recent press and other
reports about actual or proposed large farmland acquisition
by big investors have raised serious concerns about the
danger of neglecting local rights and other problems. They
have also raised questions about the extent to which such
transactions can provide long-term benefits to local
populations and contribute to poverty reduction and
sustainable development. Although these reports are
Green growth is about making growth
processes resource-efficient, cleaner and more resilient
without necessarily slowing them. This paper aims at
clarifying these concepts in an analytical framework and at
proposing foundations for green growth. The green growth
approach proposed here is based on (1) focusing on what
needs to happen over the next 5-10 years before the world
gets locked into patterns that would be prohibitively
expensive and complex to modify and (2) reconciling the
short and the long term, by offsetting short-term costs and
maximizing synergies and economic co-benefits. This, in
turn, increases the social and political acceptability of
environmental policies. This framework identifies channels
through which green policies can potentially contribute to
economic growth. However, only detailed country- and
context-specific analyses for each of these channels could
reach firm conclusion regarding their actual impact on
growth. Finally, the paper discusses the policies that can
be implemented to capture these co-benefits and
environmental benefits. Since green growth policies pursue a
variety of goals...
The technical workshop on enhancing
development benefits to local communities in hydropower
projects was held in Washington, D.C., on June 26, 2008. It
was hosted by the Social Development Department (SDV) and
Water Anchor (ETWWA) of the World Bank. The workshop aimed
to provide a platform for a discussion of past and current
practices, as well as how to construct development benefits
mechanisms within the specific context of hydropower
projects. It also provided a forum for sharing knowledge as
to how development benefits mechanisms may be applied to
Bank-financed projects. The workshop had five sessions and
brought together more than 60 experts from different sectors
in different regions of the World Bank. Sixteen speakers
gave presentations. The workshop had discussions on
enhancing development benefits to local communities in
hydropower projects and also covered issues pertaining to
the broader range of benefit-sharing, including World Bank
engagement in hydropower projects, legacy of hydropower,
Ukrainians do not move often, and when
they do move, they don't necessarily go to areas with
good jobs and high wages. Internal mobility is about half of
what is expected when comparing Ukraine with other
countries. The lack of mobility is remarkable, given the
availability of more jobs and better wages in several
Ukrainian cities. Too few people are taking advantage of
economic opportunities, and as a result, Ukraine's
structural transformation has stalled. This is a sharp
contrast to many other countries in Eastern Europe, where
the transition to a market economy has been accompanied by a
shift from widely-dispersed industries to a concentration of
capital and production in a few areas, and from low- to
higher-productivity sectors. Labor has largely mirrored the
movement of capital and production. In Ukraine, however,
labor is not flowing as smoothly to areas of high
production. This report examines the mobility of workers
inside Ukraine and their willingness to physically relocate
from one area or region to another in search of better
economic opportunities. The report explores the patterns and
trends of labor mobility in Ukraine as well as the drivers
and constraints of that mobility...
Hydropower development makes an
essential contribution to reducing poverty, boosting shared
prosperity, and improving sustainability. Water storage
associated with some hydropower projects can also make
important contributions to water and food security and to
climate resilience. The World Bank Group (WBG) thus uses
multiple instruments to support sustainable and responsible
hydropower projects of various sizes and types, depending on
local need. But hydropower can also carry significant risks
that must be carefully managed. Supporting sustainable
hydropower is important for the World Bank Group, because
hydropower potential exists where electricity is most
needed. Hydropower production is the least-cost method of
providing electricity in many developing countries. The WBG
is committed to helping its clients continuously improve the
way they approach hydropower so as to better manage its
risks and better share the benefits of this renewable
resource. Support for hydropower helps manage risks and can
Public expenditures on non-insurance
social protection cash transfers absorb a huge share of the
entities' respective budgets. This level of spending
requires buoyant public revenues. However, public revenues
will be under continuing pressure in view of the impending
economic crisis. Moreover, devoting a large proportion of
public funds to social transfers has the effect of crowding
out resources that could be devoted to public investments
which will be increasingly needed to stimulate growth as the
economy begins to sag under the impact of the world economic
crisis. In addition, there is evidence that some rights
based programs create disincentives for employment. This
situation is fiscally unsustainable, economically
inefficient, and socially inequitable. Bosnia and
Herzegovina (BH) needs to completely overhaul it s
non-insurance social protection cash transfer programs.
There are many ways in which BH could reform these programs
and put in place measures aimed at developing a social
safety net that is: (a) less of a burden on public
Social benefits can potentially play an
important role in protecting the poor and minimizing the
impacts of an economic crisis. While many studies estimate
the impacts of a crisis, there is little evidence of the
actual response of social safety nets to systematic shocks.
This study traces the response of social benefits during the
2008-10 global crisis for 14 countries in Europe and Central
Asia (ECA). The study first sets out a framework for
defining the 'expected' response of social
benefits covering an assessment of pre-crisis preparedness
of social benefits and the severity of the crisis for all
countries in the ECA region to provide the context; and then
develops a typology of all countries categorized by expected
response. Using this typology the study analyzes the monthly
administrative data on the observed patterns within social
benefit programs. Main findings indicate that actual
responses were largely in line with expectations. Pre-crisis
preparedness clearly influenced the ability of social
benefits to respond to the crisis. Unemployment benefits
were generally the first line of response in countries that
Mestrado em Contabilidade; Os benefícios fiscais têm sido, por diversas vezes, motivo de discussão, quer em sua defesa, quer alegando a sua extinção.
Sendo este um tema actual e relevante, face à conjuntura económica adversa que se vive em Portugal, e que resiste desde meados de 2007, parece ser importante a elaboração de um trabalho de investigação que permita analisar os impactos destes instrumentos de política fiscal, em sede de IRS, na sua génese e aplicabilidade, tanto para o Estado, como para as famílias portuguesas.
A evolução, quer ao nível dos benefícios fiscais, quer ao nível das restantes deduções, será analisada atendendo ao período que medeia 2001 e 2010, com base em dados reais e publicados.
Pretende-se, assim, responder a três questões:
1 – Em que moldes evoluiu o sistema fiscal português?
2 - Sendo os benefícios fiscais considerados como despesas para o Estado, qual o seu peso face às receitas geradas?
3 - Que fins fiscais e extrafiscais se pretendem alcançar e, de que modo, afectam as pessoas, suas beneficiárias?; Tax benefits have been, continuously discussed, either against or in favor their nature.
Having in mind the actual adverse economic and financial situation in Portugal...
CIRO ROBERTO MORENO S. EN C.S – “Minas Peñitas”. Es una empresa en el sector minero energético. Este sector se ha caracterizado en Colombia como uno de los más importantes de inigualable crecimiento y con un gran potencial, ya que no solo le trae grandes beneficios a la economía del país, sino que es un sector distinguido por generar grandes niveles de empleo. De este modo CIRO ROBERTO MORENO S. EN C.S – “Minas Peñitas” tiene grandes oportunidades de crecimiento y perdurabilidad, pero debe tener en cuenta que tiene que estar preparada y en las mejores condiciones en todos los aspectos posibles.
El propósito del presente trabajo de análisis de la empresa CIRO ROBERTO MORENO S. EN C.S – “Minas Peñitas” es de identificar la forma cómo se desarrollan todas las actividades de la empresa y así determinar el desempeño de estas, para identificar las fortalezas y debilidades presentes, para establecer un plan de mejoramiento en todas las actividades de la cadena de valor y por lo tanto en el plan de negocio de la compañía.
La meta de este trabajo no solo fue analizar la situación de la empresa, sino también mostrar las condiciones de la minería de carbón y su comportamiento a nivel mundial y nacional...
Passenger transportation poses challenges to American cities in the form of air pollution, traffic congestion, auto collisions, and barriers to mobility. Public transit has the potential to be part of a solution to these urban problems, yet transit agencies across the country clamor for more resources. Transit finance in the U.S. is heterogeneous, and rarely approached with a comprehensive view of transit's social benefits. This thesis suggests a framework for a more rational magnitude and incidence of public transit funding based on a more comprehensive view of transit's social benefits. I take up the case of the Chicago metropolitan region and quantify the transit system's major emissions, safety, congestion, and mobility benefits. Next, I survey and highlight current practices in transit finance from other cities in North America and Western Europe. Finally, I assess the size, structure, and distribution of burden of Chicago's current transit funding status quo against theoretical and practical principles of transit funding and offer a range of financing alternatives to solve the current fiscal crisis in Chicago.; (cont.) I find evidence that the social benefits of public transportation in Chicago outweigh its costs, suggesting that preserving transit services there is justifiable. Transit's benefits accrue to a variety of jurisdictions in diverse and measurable ways which the current funding structure does not approximate. I find evidence that of the multiple beneficiaries of transit in the region...
Compelling evidence of major health benefits of fruit and vegetable consumption, physical activity, and outdoor interaction with 'greenspace' have emerged in the past decade - all of which combine to give major potential health benefits from 'grow-your-own' (GYO) in urban areas. However, neither current risk assessment models nor risk management strategies for GYO in allotments and gardens give any consideration to these health benefits, despite their potential often to more than fully compensate the risks. Although urban environments are more contaminated by heavy metals, arsenic, polyaromatic hydrocarbons and dioxins than most rural agricultural areas, evidence is lacking for adverse health outcomes of GYO in UK urban areas. Rarely do pollutants in GYO food exceed statutory limits set for commercial food, and few people obtain the majority of their food from GYO. In the UK, soil contamination thresholds triggering closure or remediation of allotment and garden sites are based on precautionary principles, generating 'scares' that may negatively impact public health disproportionately to the actual health risks of exposure to toxins through own-grown food. By contrast, the health benefits of GYO are a direct counterpoint to the escalating public health crisis of 'obesity and sloth' caused by eating an excess of saturated fats...
OBJECTIVE: To determine the impact of parity in mental health benefits on the marginal prices that consumers face for mental health treatment. DATA SOURCES/DATA COLLECTION: We used detailed information on health plan benefits for a nationally representative sample of the privately insured population under age 65 taken from the 1987 National Medical Expenditure Survey (Edwards and Berlin 1989). The survey was carefully aged and reweighted to represent 1995 population and coverage characteristics. STUDY DESIGN: We computed marginal out-of-pocket costs from the cost-sharing benefits described by policy booklets under current coverage and under parity for various mental health treatment expenditure levels using the MEDSIM health care microsimulation model developed by researchers at the Agency for Healthcare Research and Quality. Descriptive analyses and two-limit Tobit regression models are used to examine how insurance generosity varies across individuals by demographic and socioeconomic characteristics. Our analyses are limited to a description of how parity would change the marginal incentives faced by consumers under their existing plan's cost-sharing arrangements for mental and physical health care. We do not attempt to simulate how parity might affect the level of benefits...
The values of government cash and food assistance benefits are compared to estimated food costs in Boston for households whose sole source of income is Aid to Families with Dependent Children (AFDC) and who have housing in the private sector. Methods developed by the General Accounting Office (GAO) in 1978 are replicated. GAO found that the value of combined benefits can exceed the cost of the United States Department of Agriculture's Thrifty Food Plan. Key assumptions underlying GAO's methodology are challenged, and an alternate method is applied. The new results contradict GAO's conclusions and suggest that Boston food costs exceed the combined value of benefits that AFDC households may receive, although participation in multiple food assistance programs is more beneficial than receipt of benefits from single programs. The authors conclude that food stamps and AFDC benefits indexed to actual costs of living are needed to meet the food needs of low-income families in Boston.
This study investigated the social-psychological predictors of self-reported actual and intended physical activity in a university workforce sample. Based on the 'Theory of Planned Behaviour', but with additional variables of benefits, barriers and self-efficacy, it was found that both intended and actual activity could be predicted but only when strenuous activity was considered. In addition, the predictors were different for men and women. Specifically, the best predictors of intention to exercise were attitude, perceived control, benefits and self-efficacy for women, but only attitude for men. Predicting self-reported strenuous activity for women were intention and self-efficacy, and for men intention and attitude. Theoretical and practical implications for attitude research and exercise promotion are discussed.
Forests are provider of many ecosystem services which benefits a wide group of people. But the lack of markets to capture payments for these services meant that forest owners chose to convert their assets to provide marketable goods for a smaller group. Payment for ecosystem services (PES) schemes was developed specifically to ensure that forest owners can receive payments in return for providing ecosystem services. One such service provided by forests is flood mitigation and valuing this service has always been challenging due to the lack of suitable data. This study has the unique opportunity to fill in this knowledge gap by using a 20-year flood data from Malaysia. The purpose of this study is thus to measure the economic benefits derived from flood mitigation services by increasing forest cover by 10%. The conceptual approach is the Freeman three-stage framework and the main techniques employed are regression analysis and benefits transfer. In the first stage, it was found that the 10% increase in forest cover leads to a reduction in number of days flooded by 1.552 days for every flood in West Coast Malaysia. In the second stage, we found that one lesser day of flood decreases the number of evacuees by about 10.4% and number of deaths by about 3.62%. These two results are combined to show that a 10% increase in forest cover reduces the number of evacuees and deaths by 16.1% and 5.61% respectively. Valuation of these benefits is undertaken in the third stage using benefits transfer where it was calculated that the flood mitigation benefits provided by 10% increase forest cover is about 3.5 million ringgit over 20 years on West Coast Malaysia. This figure not only provide a good starting point for implementing a PES scheme but is also useful for conducting a cost-benefit analysis of different flood mitigation policies. However...
As worldwide population growth continues to rise, so does demand for seafood by consumers. With this trend interest in sustainably certified seafood is also increasing. The Marine Stewardship Council (MSC) standard for sustainable and well-managed fisheries is considered the gold standard of fisheries certification worldwide. Because of fears that they may lose markets if they do not become certified, many fisheries in the U.S. and Canada, including the Maine lobster fishery, have recently begun to pursue MSC certification.
Although certification provides a market-based incentive to improve sustainable fishing practices, it is a costly and time-consuming process, and often imposes additional requirements on fishing industries in order to meet certification standards. In order to evaluate whether the costs of certification of the Maine lobster fishery are worth the presumed benefits, I interviewed lobster industry members to learn about their knowledge and attitude towards MSC certification; administered an online consumer survey to understand consumers’ attitudes and purchasing preferences related to ecolabeled lobster; and consulted with fisheries experts and representatives from other MSC-certified fisheries to compile lessons learned.
The results of my three studies indicate that MSC certification of the Maine lobster fishery could provide some benefits to the industry by helping it to tap new markets in Europe...