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Grau de maturidade conceitual dos instrumentos de controladoria utilizados na avaliação de desempenho em hospitais filantrópicos do Estado de São Paulo; Level maturity concept of controllership instruments used in performance evaluation in hospitals philanthropic of São Paulo state.

Pereira, Luciana Parreira Pinheiro
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 11/02/2015 Português
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36.26%
Ao longo dos últimos anos, observou-se o crescimento do terceiro setor no atendimento das necessidades humanas, em função da ineficiência das políticas governamentais. Em 2010, as entidades sem fins lucrativos representavam 10% do total das organizações existentes no Brasil. As entidades sem fins lucrativos precisam ter comportamento de empresa e responsabilidade de Estado, com a necessidade de serem autossustentáveis. Com isso, entram em ambiente competitivo na disputa por recursos financeiros de fontes públicas e privadas. Para que se tornam viáveis a médio e longo prazo, as entidades sem fins lucrativos necessitam de instrumentos de controladoria que permitam a avaliação do desempenho da instituição, permitindo a eficiência e eficácia dos recursos empregados. Em função do cenário acima, este estudo tem a finalidade de avaliar o estágio de maturidade conceitual dos instrumentos de controladoria utilizados na avaliação do desempenho institucional. Ao revisar a bibliografia sobre o assunto, identificou-se a existência de estudos com o apontamento dos principais instrumentos de controladoria utilizados pelas entidades sem fins lucrativos: planejamento e controle orçamentário, gestão de custos, Balanced Scorecard - BSC e contabilidade financeira. O presente estudo contribui com uma análise do modelo conceitual para avaliação dos instrumentos de controladoria adotados na avaliação de desempenho institucional das entidades sem fins lucrativos...

Aspectos etnoecológicos e ecofisiológicos de Euterpe edulis Mart. (Arecaceae); Ethnoecological and ecophisiological aspects of Euterpe edulis Mart. (Arecaceae)

Favreto, Rodrigo
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Tese de Doutorado Formato: application/pdf
Português
Relevância na Pesquisa
25.85%
A palmeira juçara – Euterpe edulis Mart. (Arecaceae) – é uma espécie abundante nas florestas onde ocorre e que produz grande quantidade de flores e frutos, sendo assim de grande importância ecológica. Após décadas de desmatamento e superexploração do palmito, as populações encontram-se reduzidas a fragmentos. Este trabalho teve como objetivo estudar alguns aspectos etnoecológicos e ecofisiológicos acerca da espécie. Foram verificados cinco sistemas de manejo desenvolvidos por comunidades locais do litoral norte do Rio Grande do Sul: manejo em capoeiras, manejo em reflorestamentos com espécies exóticas, manejo em bananais, quintais agroflorestais e corte clandestino de palmito em florestas. Comparou-se o crescimento de palmeiras jovens em florestas secundárias e bananais, de 2003 a 2008, e verificou-se que o tamanho das palmeiras em 2008 nos bananais foi cinco vezes maior do que nas florestas, apesar da herbivoria ter sido maior nos bananais; a mortalidade foi equivalente entre os dois tratamentos, apesar da grande variabilidade, e apresentando um padrão intraespecífico dependente da densidade. Observou-se um padrão de variação dos eventos fenológicos reprodutivos associado a latitude e altitude; verificou-se também uma relação quadrática significativa entre épocas de floração e de maturação dos frutos...

Assessment of business incubators green performance: A framework and its application to Brazilian cases

Fonseca, Sergio Azevedo; Chiappetta Jabbour, Charbel José
Fonte: Universidade Estadual Paulista Publicador: Universidade Estadual Paulista
Tipo: Artigo de Revista Científica Formato: 122-132
Português
Relevância na Pesquisa
26.04%
The lack of proposals to evaluate the greening of business incubators or even of elementary discussions about the relations between incubators and the environment becomes apparent when researching this topic in the most prestigious scientific sources. To address this gap, this article reviews the literature on green management and smaller enterprises, business incubator performance and the greening of business incubators. This conceptual big-picture was used to identify variables relevant to the construction of a framework for assessing business incubators green performance. This framework was applied to six business incubators in Brazil. The results show the appropriated applicability of this framework. Furthermore, the empirical research led to the formulation of environmental maturity levels in order to classify business incubators performance. This paper seeks to offer a starting point for discussion and a proposal regarding the role of business incubators in a more sustainable society. © 2011 Elsevier Ltd. All rights reserved.

A compared analysis of the portuguese real estate market on maturity and transparency issues

Vasques, F.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Tese de Doutorado
Publicado em 23/10/2008 Português
Relevância na Pesquisa
26.04%
Tese de doutoramento em Engenharia Civil; Most important theoretical developments in finance and investment have been put to widespread practical use, especially in the more efficient securities markets. Real estate investment research has followed these developments, with a 20 year lag, but to some extent, common practice of asset allocation in a property portfolio still relies on qualitative and subjective personal judgment. In Portugal, academic research on property finance is, at least, incipient. The general objective of this research is the development of a compared analysis of the Portuguese real estate investment market in terms of its maturity and transparency, in order to evaluate the potential of attracting international investment and to provide with foundations for future development. Three fundamental issues are addressed: availability of quality information to develop consistent analysis to support managerial decisions, the existence and nature of institutional property investment and the sophistication degree of professional practices. The first specific objective is establishing a general characterization ofthe available information on return of the Portuguese and Iberian direct real estate market nature and also a more specific one in terms of its segmentation structure. There is an intuitive and generalized perception that investors should use a structured approach to portfolio management for the maximization of results...

Evolution of local e-government maturity in Portugal

Gonçalo Paiva Dias; Hélder Gomes
Fonte: AISTI Publicador: AISTI
Tipo: Conferência ou Objeto de Conferência
Português
Relevância na Pesquisa
36.13%
In this article we present the results of a website content analysis of all Portuguese municipalities performed in 2013. A three-dimensional maturity model was used to categorize e-government development. The results are compared with others obtained in 2010 in order to characterize local e-government evolution in Portugal. The main conclusion of this study is that, although the results of municipalities have globally improved between 2010 and 2013, the gap between municipalities to what respects e-government development is also growing. Indeed, a non-negligible percentage of municipalities worsened their results in this period.

Biology, ecology, population dynamics and distribution of metals in Sepia officinalis on a typical estuarine coastal lagoon - Ria de Aveiro; Biologia, ecologia, dinâmica populacional e distribuição de metais na Sepia officinalis numa típica laguna costeira estuarina - Ria de Aveiro

Dias, Cláudia Pessoa
Fonte: Universidade de Aveiro Publicador: Universidade de Aveiro
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
26.04%
The common cuttlefish, Sepia officinalis, is a necto-benthic cephalopod that can live in coastal ecosystems, with high influence of anthropogenic pressures and thus be vulnerable to exposure to various types of contaminants. The cuttlefish is a species of great importance to the local economy of Aveiro, considering the global data of catches of this species in the Ria de Aveiro. However, studies on this species in Ria de Aveiro are scarce, so the present study aims to fill this information gap about the cuttlefish in the Ria de Aveiro. The cuttlefish enters Ria de Aveiro in the spring and summer to reproduce, returning to deeper waters in the winter. In terms of abundance, the eastern and center regions of the lagoon, closer to the sea, showed the highest values of abundance, while the northern and southern regions of the main channel had the lowest abundance. This fact may be related to abiotic factors, as well as depth, salinity and temperature. In the most southern point of the Ria de Aveiro (Areão) no cuttlefish was caught. This site had the lowest values of salinity and depth. The cuttlefish has an allometric the females being heavier than males to mantle lengths greater than 82.4 mm. Males reach sexual maturity first than females. In Ria de Aveiro in a generation of parents was found. The cuttlefish...

Towards a Theory of PACS Deployment: An Integrative PACS Maturity Framework

van de Wetering, Rogier; Batenburg, Ronald
Fonte: Springer US Publicador: Springer US
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
26.24%
Owing to large financial investments that go along with the picture archiving and communication system (PACS) deployments and inconsistent PACS performance evaluations, there is a pressing need for a better understanding of the implications of PACS deployment in hospitals. We claim that there is a gap in the research field, both theoretically and empirically, to explain the success of the PACS deployment and maturity in hospitals. Theoretical principles are relevant to the PACS performance; maturity and alignment are reviewed from a system and complexity perspective. A conceptual model to explain the PACS performance and a set of testable hypotheses are then developed. Then, structural equation modeling (SEM), i.e. causal modeling, is applied to validate the model and hypotheses based on a research sample of 64 hospitals that use PACS, i.e. 70 % of all hospitals in the Netherlands. Outcomes of the SEM analyses substantiate that the measurements of all constructs are reliable and valid. The PACS alignment—modeled as a higher-order construct of five complementary organizational dimensions and maturity levels—has a significant positive impact on the PACS performance. This result is robust and stable for various sub-samples and segments. This paper presents a conceptual model that explains how alignment in deploying PACS in hospitals is positively related to the perceived performance of PACS. The conceptual model is extended with tools as checklists to systematically identify the improvement areas for hospitals in the PACS domain. The holistic approach towards PACS alignment and maturity provides a framework for clinical practice.

Improved peripheral nerve regeneration with sustained release nerve growth factor microspheres in small gap tubulization

Wang, Zhenwei; Han, Na; Wang, Jiancheng; Zheng, Hua; Peng, Jianping; Kou, Yuhui; Xu, Chungui; An, Shuai; Yin, Xiaofeng; Zhang, Peixun; Jiang, Baoguo
Fonte: e-Century Publishing Corporation Publicador: e-Century Publishing Corporation
Tipo: Artigo de Revista Científica
Publicado em 18/07/2014 Português
Relevância na Pesquisa
26.32%
Objective: To evaluate the long-term results of the use of nerve growth factor (NGF)-loaded poly-D, L-lactide-co-glycolide (PLGA) microspheres for improve nerve regeneration with small gap tubulization. Methods: NGF microspheres were prepared by a modified W/O/W emulsion solvent evaporation method. Forty-eight male SD rats were separated into 4 groups and received a chitin conduit to bridge a sciatic nerve injury left a 2 mm gap. Saline (Group A), 20 ng/ml NGF solution (Group B), blank PLGA microspheres (Group C), or 40 ng/ml NGF-loaded microspheres (Group D) was injected in the gap. Each group had two study endpoints, 3 months subgroup and 1 year subgroup. Results: The myelinated fiber count at 2 mm distal to the conduit at 1 year was slightly less than at 3 months in all groups (P>0.05). However, the maturity of the myelinated nerves at 1 year was obviously improved. The fiber count, myelin sheath thickness, axon area of NGF microsphere group were significantly higher than the saline groups at 3 months (P=0.05, P<0.05, and P<0.05, respectively). The SFI was significantly improved in NGF microspheres group compared to the saline group and NGF solution group at 1 year (P<0.05, and P<0.05, respectively). Conclusions: The results demonstrated that the release of NGF microspheres in small gap tubulization benefit on peripheral nerve injury facilitated nerve regeneration histologically...

Regulatory Reform : Integrating Paradigms

de la Torre, Augusto; Ize, Alain
Fonte: Banco Mundial Publicador: Banco Mundial
Português
Relevância na Pesquisa
26.19%
The Subprime crisis largely resulted from failures to internalize systemic risk evenly across financial intermediaries and recognize the implications of Knightian uncertainty and mood swings. A successful reform of prudential regulation will need to integrate more harmoniously the three paradigms of moral hazard, externalities, and uncertainty. This is a tall order because each paradigm leads to different and often inconsistent regulatory implications. Moreover, efforts to address the central problem under one paradigm can make the problems under the others worse. To avoid regulatory arbitrage and ensure that externalities are uniformly internalized, all prudentially regulated intermediaries should be subjected to the same capital adequacy requirements, and unregulated intermediaries should be financed only by regulated intermediaries. Reflecting the importance of uncertainty, the new regulatory architecture will also need to rely less on markets and more on "holistic" supervision, and incorporate countercyclical norms that can be adjusted in light of changing circumstances.

Bangladesh - Non-Lending Technical Assistance on Capital Markets

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.04%
The Bangladesh stock market experienced significant volatility in late 2010 and early 2011 which took stock values high above fundamentals and threatened the stability of the financial system. This note takes a systematic look at the capital markets underpinnings in Bangladesh, including the regulatory framework, the rule-making bodies and enforcement issues. It also addresses systemic weaknesses responsible for market instability which was observed at the end of 2010 and early 2011. The note analyses the outlines specific areas of potential vulnerabilities of securities markets, as assessed against appropriate practice guidelines for stability, sustainability, transparency, and enforcement. A plan of action going forward is also suggested. This note draws on a considerable amount of prior analytical work. Bangladesh capital markets remain ineffective. The government debt securities markets are illiquid preventing the Bangladesh financial system from relying on a market-based yield curve. Bangladesh has yet to develop an active money market. Trading of treasury bills in the secondary market is limited because these instruments...

Housing Finance Across Countries : New Data and Analysis

Badev, Anton; Beck, Thorsten; Vado, Ligia; Walley, Simon
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
26.13%
This paper presents new data on the depth and penetration of mortgage markets across countries. There is a large variation across both dimensions of mortgage market development, across countries, but also -- in terms of depth -- within countries. Mortgage markets seem to develop only at relatively high levels of gross domestic product per capita. Policies associated with financial system development are also associated with mortgage market development, including price stability and the efficiency of contractual and information frameworks. The development of the insurance sector and the stock market, sources of long-term funding, is strongly associated with mortgage market development, while government subsidies and support are not. A benchmarking exercise compares the actual values of mortgage market development to values predicted by structural country factors and shows a large variation across countries and over time in the gap between predicted and actual values, related to specific policies but also mortgage boom and bust cycles.

Maldives Development Update, April 2014

Gomez Osorio, Camilo; Abeygunawardana, Kishan; Subasinghe, Shalika; Sun, Changqing
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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26.06%
Real GDP growth in Maldives stood at 3.7 percent in 2013 and its outlook is positive at 4.5 percent for 2014. The tourism demand is slowly picking up and has a positive impact on growth in the non- tourism sectors. Chinese tourists continue to compensate for the weaker demand from Europe, but overall the length of stay has declined, as well as spending per tourist. Growth while dynamic was less inclusive, as the tourism industry is operating on an enclave model of development. The share of GDP from the primary sector, agriculture, mining and fisheries that employ the largest share of Maldivians in the outer atolls, was less than 0.3 percent of GDP in 2013. Loose fiscal policy in a context of moderating economic growth has led to rising macroeconomic imbalances. While revenue collection has been strong, over the past five years the gap between revenues and expenditures has widened, financed through unsustainable levels of public debt at increasing interest rates. The 2014 Budget comes with a record high envelope of MVR 17.95 billion (around 50 percent of GDP)...

Bridging the information gap: sexual maturity and reproductive health problems among youth in Tanzania

Leshebari, M. T; Kaaya, S. F
Fonte: Health Transition Centre, National Centre for Epidemiology and Population Health, The Australian National University Publicador: Health Transition Centre, National Centre for Epidemiology and Population Health, The Australian National University
Tipo: Artigo de Revista Científica Formato: 59365 bytes; application/pdf
Português
Relevância na Pesquisa
26.04%
The paper presents a brief review of the available literature on exposure to premarital sexual intercourse in the youth population, then discusses youth’s current and preferred sources of reproductive health information, as well as the contexts of both acquisition of such information and exposure to coital experiences; what is known regarding consequences of unprotected premarital sexual intercourse among young people; and barriers to reproductive health information and services as well as potential approaches to solutions.; no

Croatia - Living Standards Assessment : Volume 2, Background Papers

World Bank
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Economic & Sector Work :: Poverty Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
25.99%
The Croatian economy has performed moderately well in the past decade, enabling a gradual narrowing of the income gap with the European Union (EU). Using a cost-of-basic-needs poverty line, poverty in Croatia is found to be low, with only a small proportion of the poor facing hard-core deprivation. Looking ahead, the task of faster external income convergence with the EU will be challenging, and will require both faster job creation as well as flexibility in the allocation of jobs and workers in the economy. These will also help with more rapid improvement in living conditions in lagging regions. To these ends, the report highlights three sets of interrelated policy challenges and priorities: (1) sustaining high rates of growth to permit continued income convergence with Europe; (2) promoting greater labor mobility, including measures aimed at building human capital to improve workers' opportunities; and (3) improving the adequacy and effectiveness of social safety nets within a responsible fiscal framework. In examining regional disparities, several development indicators show that regional disparities in living conditions are significant (though on average no higher than in EU countries), and only partially explained by human capital and other such individual attributes. Building on local comparative advantages offers the best way forward to improve living conditions in lagging regions.

India Development Update, October 2013

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Social Protection Study; Economic & Sector Work
Português
Relevância na Pesquisa
25.99%
Although the recent market turmoil has been driven primarily by external factors, it has magnified India's macroeconomic vulnerabilities. India was just one of a large number of emerging market economies whose currency and capital account were adversely affected by a large outflow of portfolio investment this summer. The current downturn presents an opportunity to push ahead with critical reforms. The current situation is unlikely to place an insurmountable stress on the economy, but it does offer an opportunity for measures to strengthen the business environment, attract more Foreign Direct Investment (FDI), and increase productivity. The rupee depreciated sharply in May-August 2013, mainly caused by market fears of an early end to the Federal Reserve's stimulus program. As global investors shifted funds into US treasuries, the May-August fall in the rupee closely mirrored movements in other emerging market currencies and US T-bonds. The current account deficit moderated and exports performance improved. After reaching a record high of 6.5 percent of Gross Domestic Product (GDP) in the third quarter FY2013...

Albania - Building Competitiveness : Sector Case Studies - Apparel and Footwear, Tourism, and Mining; Shqiperia - Rritja e konkurrueshmerise ne shqiperi

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Investment Climate Assessment (ICA)
Português
Relevância na Pesquisa
25.99%
Commitment to structural reforms and to economic stabilization has enabled high rates of gross domestic product (GDP) growth in Albania since the start of transition, and consequent reductions in poverty. The crisis caused by the collapse of 'pyramid' investment schemes in late 1996 and early 1997, the Government began to implement a stabilization and reform program which has resulted in rates of economic growth averaging more than five percent annually between 1998 and 2007. Strong growth has in turn made possible a 6.8 percentage point decline in the poverty headcount, a higher drop than in most countries in the (Eastern) Europe and Central Asia (ECA) region. These achievements have been underpinned by prudent fiscal and monetary policies. Budget deficits have been kept under control, declining from an average of around 10 percent of GDP in the late 1990s to less than 4 percent since 2005. In parallel, a monetary targeting regime has ensured price stability, with inflation remaining at around 3 percent in recent years. This report discusses how Albania can improve its long term competitiveness and growth by facilitating firms' ability to employ technology and skills and by closing the gap between formal regulations and actual enforcement. The second chapter sets the stage by presenting the macroeconomic setting...

Demand for World Bank Lending

Ratha, Dilip
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
25.99%
Bridging the external financing gap has been an important factor in borrowing cgovernment's demand for World Bank loans. The demand for IBRD and IDA lending is positively related to an increase in debt service payments and inversely related to a borrowing country's level of reserves. These two variables explain a large part of the variation in IBRD and IDA lending commitments, not only since the Asian crisis but also during tranquil times over the past two decades. Borrowing to service debt during a crisis is consistent with the Bank's role as a lender of last resort as well as with its core development objectives, but such borrowing during tranquil times may conflict with the Bank's long-term objective of reducing poverty. That investment lending commitments are related to debt service payments implies that aid may be more fungible than previously believed. If Bank lending is fungible and there is no guarantee that a particular Bank loan is financing an identified investment project or program, a case could be made for greater use of programmatic lending (with well-defined conditionality) As developing countries become larger and more integrated with volatile international capaital markets...

Anomalous behavior of the energy gap in the one-dimensional quantum XY model

Yamanaka, Yuuki; Nishimori, Hidetoshi
Fonte: Universidade Cornell Publicador: Universidade Cornell
Tipo: Artigo de Revista Científica
Português
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26.17%
We show for the one-dimensional quantum $XY$ model with $s=1/2$ that the energy gap between the ground and first excited states behaves anomalously as a function of the system size at the first-order quantum phase transition. Although it is generally the case that the energy gap closes exponentially at a quantum first-order transition, the gap in the present model behaves non-monotonically as a function of the system size, apparently very irregularly in some cases. This property of the gap is similar to that of the infinite-range quantum $XY$ model, in which the gap closes polynomially, exponentially, or even factorially fast depending on the choice of the series of system sizes toward the thermodynamic limit. This observation is surprising in consideration of the apparent maturity of our understanding of the one-dimensional quantum $XY$ model. Our result is also important from the viewpoint of quantum annealing, where the rate of gap closing determines the efficiency of computation.; Comment: This paper has been withdrawn by the author, because a significantly improved version has been uploaded as a new submission, arXiv:1508.02814

A Maturity Grid Assessment Tool for Environmentally Conscious Design in the Medical Device Industry

Moultrie, James; Sutcliffe, L.; Maier, A.
Fonte: Elsevier Publicador: Elsevier
Tipo: Article; published version
Português
Relevância na Pesquisa
36.19%
This is the final version of the article. It was first available from Elsevier via http://dx.doi.org/10.1016/j.jclepro.2015.10.108; The medical device industry is growing increasingly concerned about environmental impact of products. Whilst there are many tools aiming to support environmentally conscious design, they are typically complex to use, demand substantial data collection and are not tailored to the specific needs of the medical device sector. This paper reports on the development of a Maturity Grid to address this gap. This novel design tool was developed iteratively through application in five case studies. The tool captures principles of eco-design for medical devices in a simple form, designed to be used by a team. This intervention tool provides designers and product marketers with insights on how to improve the design of their medical devices and specifically allows consideration of the complex trade-offs between decisions that influence different life-cycle stages. Through the tool, actionable insight is created that supports decisions to be made within the realm of design engineers and beyond. The tool highlights areas which are influenced by design decisions taken, some of which are perceived to be outside of the direct control of designers.; This work was by the United Kingdom?s Engineering and Physical Sciences Research...

Project Management Offices as inducers of project management maturity; Las oficinas de proyectos como inductoras de madurez en gestión de proyectos; Os escritórios de projetos como indutores de maturidade em gestão de projetos

Rodrigues, Ivete; Rabechini Júnior, Roque; Csillag, João Mário
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares Formato: application/pdf
Publicado em 01/09/2006 Português
Relevância na Pesquisa
36.4%
As a result of the importance that projects have been acquiring within organizations, two subjects have been appearing frequently in specialized públications in project management: Project Management Offices (PMOs) and organizational maturity models. Project Management Offices are an element that helps companies to manage their undertakings better through the implementation of a formal structure, whether by helping them to minimize the associated risks, whether by reducing the inherent conflicts between projects and operations or even by providing appropriate methodologies, etc. The maturity models help companies understand their project management competency levels and establish strategies for ongoing improvement, with a view to attaining their objectives through projects. However, there appears to be a gap where the interrelation of these two subjects is concerned, as they are not being treated in a persuasive and appropriate manner by the specialized literature. Given these issues, this study attempts to fill this gap, presenting the results of a survey that investigated the degree of maturity of organizations and their relation with Project Management Offices. This work tried to check whether or not the existence of Project Management Offices induces organizational maturity where project management is concerned. The methodology used was an informal survey...